2023 Proposed Budget

Proposed Budget Fiscal year January 1, 2023 to December 31, 2023 Anthony J. Penterman  Mayor  CITY OF KAUKAUNA 2023 BUDGET ANTHONY J. PENTERMAN Mayor CITY COUNCIL 1 st District – Marty DeCoster / Jennie Eggleston 2 nd District – Kelli Antoine / John Moore 3 rd District – Brian Schell / Mary Jo Kilgas 4 th District – Pennie Thiele / Michael Coenen APPOINTED DEPARTMENT MANAGERS Director of Public Works – John 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 ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – Carley Windorff President of the Council – John Moore November 02, 2022 Dear President Moore and Members of the Common Council, The 2023 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 2023 Budget includes the following high priority items that allow us to enhance and improve our service delivery: 1. Property Tax Rate – The 2023 Budget will in crease the City’s assessed ta x rate by $0.84 per $1,000 of assessed value which is a 10.17% increase. 2. Property Tax Levy - The City’s tax levy increased $1,452,090 or 14.05%. Under state law, the levy is allowed to increase 14.24%, plus increased debt service requirements. This levy increase is less than the maximum permitted un der state law. 3. Budgeted Expenditures – Budgeted General Fund expenditures for 2023 are $17,344,388 – an increase of 10.1%. This allows the City to continua lly qualify for the State Expenditure R estraint Program Aid. The City has qualified every year since the inception of the program. 4. General Fund Balance – Our General Fund Balance is projected to be $4,981,838 on December 31, 2022. This fund balance exceeds the Council objective of $2,601,658 at year end, which allows the City to continue to receive excellent bond rating result ing in lower interest rates when issuing future debt. 5. Level of Service and Capital Improvements – The 2023 Capital Im provement Program will see investments in our community to provide long lasting, positive effects and spur urban growth. Fundrai sing will begin later this month for improvements to the Kaukauna Municipal Po ol. Amenities will include, a splash pad, a second big slide, an aqua climbing wall, and an 18-hole mini golf course. These much-needed upgrades will make our pool a destination for the wh ole family. Construction is planned for fall of 2023. The Capital Improvement Plan continues to invest in our parks. We are looking to add a pavilion at Jonen Park, an 8-court pickle ball complex in the underutilized open space adjacent to the archery range, and the 2nd and 3rd street alley plaza reconstruct ion will help enhance and attract people to our downtown. In addition, the City is 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 – The $63 million Uptow n Site on the City’s north side will house two 4-story 90-unit market-rate apartments. These apartments will be in the top 1% of multi-family units in the nation for sustainability. Construction on the apartment comp lex is planned for late 2022. The housing market in our community continues to grow strong, as the city has approved se veral new subdivisions. Staff is working with a developer on a south side 90-acre annexation that could net an additional 200 residential single-family houses. We look forward to more development projects in Commerce Crossing in 2023 with the new construction of a 4-story indoor climate-controlled U-Haul facility, a 3-story 180-unit ma rket rate apartment complex, and a 64-room hotel (offer to purchase already signed). 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 priorit ies of our Council while being mindful of fiscal responsibility and the trust given us by our citizens. This budget includes a detective in our police department, a fire training position in the fire department, and our code enforcement officer is budgeted full time t o help aggressively pursue nuisance and non-compliant properties w ithin the City. This budget also retains the Grignon Mansion Executive Di rector position. That position was originally funded for three years with partial grants at which time it was to be fully funded by fundraising. However, with the pandemic, those fundraising efforts were hampered. With the recent Mansion structural re pairs, I am committed to fund this position for 5 years in hopes by then it will sustain itself through fundraising. My continuing focus is to foresee the long- term needs of our City, making decisions that will benefit our community's future. The 2023 budget reflects this unwavering pledge t o provide the highest caliber service s 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, sou nd infrastructure, and enr iching community programs. Sincerely, Anthony J. Penterman Mayor CITY OF KAUKAUNA 2023 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 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-35 REVENUE PROJECTIONS Budgeted Revenue Sources - All Funds ............................................................................................ 4-1 Budgeted Revenues - All Funds Chart .............................................................................................. 4-2 Revenue Sources - All Funds Chart .................................................................................................. 4-3 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 2023 BUDGET TABLE OF CONTENTS L O N G - T E R M D E B T P A G E Summary of Long-term Debt Practices, Policies and Future Projections .......................................... 5-1 Summary of Indebtedness, Principal Only ......................................................................................... 5-3 Annual Principal and Interest Debt Service Requirements ................................................................ 5-4 Summary of Long-term Debt and Percent of Legal Debt Limit .......................................................... 5-5 Percent of Legal Debt Limit Chart ...................................................................................................... 5-6 Ratio of Net General Bonded Debt to Equalized Value and Net Bonded Debt Per Capita ............... 5-7 Ratio of Net General Bonded Debt to Budgeted General Fund Expenditures .................................. 5-8 Current and Future Projected Debt Service Requirements ............................................................... 5-9 CAPITAL PROJECTS Capital Projects Summary .................................................................................................................. 6-1 Capital Projects Projected Fund Balance .......................................................................................... 6-2 Capital Projects Street & Sidewalk Fund Revenues & Expenditures Summary ................................ 6-3 Capital Projects Equipment Fund Revenues & Expenditures Summary ........................................... 6-4 Capital Projects Park & Pool Fund Revenues & Expenditures Summary ......................................... 6-5 Capital Projects Building & Miscellaneous Fund Revenues & Expenditures Summary .................... 6-6 Capital Projects Five-Year Plan ......................................................................................................... 6-7 DETAILED FUND SCHEDULES General Government Expenditures Detail: Assessment ........................................................................................................................................ 7-2 Auditing Services ............................................................................................................................... 7-4 City Attorney ....................................................................................................................................... 7-6 Clerk ................................................................................................................................................... 7-10 Commissioners .................................................................................................................................. 7-14 Common Council ................................................................................................................................ 7-18 Community Enrichment………………… ……………………………… …………………………………...7-22 Elections ............................................................................................................................................. 7-26 Finance ............................................................................................................................................... 7-28 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 ...................................................................................................................................... 7-80 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-84 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-86 Bus Subsidy ....................................................................................................................................... 7-88 Engineering ........................................................................................................................................ 7-90 Equipment Maintenance & Replacement ........................................................................................... 7-96 Forestry .............................................................................................................................................. 7-98 Snow & Ice Control ............................................................................................................................ 7-100 Street Department Administration ...................................................................................................... 7-102 Street Lighting .................................................................................................................................... 7-108 CITY OF KAUKAUNA 2023 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Street Maintenance ............................................................................................................................ 7-110 Street Signs & Markers ...................................................................................................................... 7-114 Traffic Control ..................................................................................................................................... 7-116 Weed Control ..................................................................................................................................... 7-118 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-120 Refuse Disposal ................................................................................................................................. 7-122 Community Enrichment Expenditures Detail: Adult Sports ........................................................................................................................................ 7-124 Athletic Fields ..................................................................................................................................... 7-128 Civic Promotions ................................................................................................................................ 7-130 Community Center ............................................................................................................................. 7-132 Dance Classes ................................................................................................................................... 7-134 Grignon Mansion ................................................................................................................................ 7-136 Library ................................................................................................................................................ 7-140 Swimming Pool .................................................................................................................................. 7-144 Youth Sports ...................................................................................................................................... 7-148 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-152 1000 Islands Environmental Center ................................................................................................... 7-154 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-158 Property & Liability Insurance ............................................................................................................ 7-160 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 2023 BUDGET EARLY HISTORY OF KAUKAUNA Located along the Fox River in southeastern Outagamie County, the area immediately adjacent to the falls at Kaukauna was the site of considerable indigenous settlement and activity. A large area on both the southeast and northwest sides of the Fox River at Kaukauna is recorded in the Archaeological Sites Inventory as the vicinity of a large village site occupied by the Menominee tribe and other groups. Likewise, effigy burial mounds and numerous archaeological sites are spread out along the river valley. The rapids at Kaukauna necessitated portaging and became a natural gathering place for trade along the Fox River. As part of the Fox River’s 170-feet drop in elevation from Neenah and Menasha to Green Bay, 138 feet of the drop occurred in the nine miles of river between Appleton and Kaukauna. The area had many names, including Kakalin, Cacolin, Cau Caulin, Kackaloo, Grand Kaukaulin, the Grande Coquiller Rapides, and Kaukauna, all derived from an approximation of the Menominee word meaning “the gathering place of the pickerel.” Fur trappers Charles de Langlade and Pierre Grignon established a semi-permanent trading post in the Kaukauna vicinity as early as the 1760s to engage with the local Menominee population, who occupied a village of an estimated 1,500 people on the south side of Fox River. In 1790, Dominique Ducharme, son of French fur trader Jean Ducharme, built a substantial log house at “Cacalin” and started trading with the local tribes. The land Dominique acquired in 1793 is the first known recorded land deed in the state of Wisconsin. The third French settler, Augustin Grignon, was born in La Baye, presently Green Bay, in 1780 into a family of successful French-Indian, or Métis, trappers, traders, and leaders, specifically among the French settlers and Native American tribes. He moved from Green Bay to Kaukauna in 1813, purchasing much of the Ducharme property, and married his wife, Nancy McCrea, around 1800. Nancy was the daughter of a Scottish fur trader and a Menominee woman from Green Bay. The Grignon’s can be identified as Métis, and these important ties lent to their success in the region. From the late eighteenth century through the 1830s, Métis people, a cultural and ethnic mix of indigenous and French people, were a dominant cultural and economic force in the Great Lakes region. The population in Kaukauna increased with the arrival of the Stockbridge tribe in 1822, an east coast Mohican tribe who fought with the United States during the War of 1812 and the Revolutionary War. The Stockbridge moved to northeastern Wisconsin following land cession treaties with the Menominee and Ho-Chunk. Known today as the Stockbridge Munsee Band of Mohican Indians, prominent tribe member Electa Quinney became the first female teacher in what would become the state of Wisconsin. The school, located in Kaukauna, was free and open to any denomination of religion. The addition of the Stockbridge to the area also brought notable Revolutionary War Veterans Jacob Konkapot Jr. and Captain Hendrick Aupaumut to Kaukauna. By 1830, the Stockbridge-Munsee had largely adopted Anglo- American customs, lived in log houses, and raised corn, wheat, and livestock on large farms. However, a series of American treaties beginning in 1831 resulted in the departure of the Stockbridge from the Kaukauna area. Page 1 - 1 CITY OF KAUKAUNA 2023 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 2023 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 2023 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 2023 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 2023 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 2023 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 2023 operating budget does not anticipate any reduction in services. The 2023 capital improvement budget includes approximately $4,690,000 for street and sidewalk improvements, $2,955,000 for utility improvements, $433,000 for municipal equipment, $610,000 for park improvements and $6,000,000 for Pool Reconstruction. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2023 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 2023 budget does not include borrowing for any operational expenses; however, several pieces of equipment with useful lives of ten years or more are planned for in the capital improvement budget. 4. Maintain a property tax and user charge structure that provides an attractive environment for citizens, business and industry within Northeastern Wisconsin. The City, through its municipally owned electric utility, has the lowest electrical rates in northeastern Wisconsin. The sanitary sewer user rate was increased from $6.75 to $7.00 per hundred cubic feet effective January 1, 2022. This rate is budgeted to increase to $8.00 effective January 1, 2023 and increase to $8.75 effective July 1, 2023 making a total increase of $1.75 for budget year 2023. The storm sewer utility rate was increased from $90 per ERU per year to $96 per ERU per year effective January 1, 2022. This rate is budgeted to increase to $108 per ERU per year effective January 1, 2023 and increase to $117 per ERU per year effective July 1, 2023 for the 2032 budget. The assessed tax rate for the City is projected to increase by $0.84 or 10.17%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to increase slightly at 3.97%. Page 1 - 6 CITY OF KAUKAUNA 2023 BUDGET BUDGET POLICIES 5. Provide an adequate level of reserve funds to provide for unforeseen needs, fiscal emergencies, establish adequate security for bondholders and mitigate the need for short-term financing. In November of 2010, the City Council adopted a revised fund balance policy that requires the general fund balance to be at least 15% of the operating budget. The total projected fund balance of $4,981,838 meets the City Council directive. This projected balance is considerably more than the City Council directive. Fifteen percent (15%) of the 2023 budget of $17,344,388 equals $2,601,658. 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 2023 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 68.9% of the allowable legal limit as of December 31, 2022. However, approximately 20.3% 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 2023 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2023 is balanced and provides for the needs and requirements of the City. The budget for 2023 is the result of sound financial management and affords a reasonable measure of protection for future operations of our City. The budget is adopted at the departmental level as identified in schedules that are attached to the budget adoption resolution. Therefore, resolutions authorizing budgetary adjustments are only required for budgetary adjustments between departments. ACCOUNTING BASIS The City of Kaukauna uses the modified accrual basis of accounting. Under this accounting method, revenues are recognized in the accounting period in which they become available and measurable. Available means collectible within the current accounting period or soon enough thereafter to be used to pay liabilities of the current accounting period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unearned interest on long-term debt, which is recognized when due. BUDGETARY BASIS All the funds in this budget document are prepared on the modified accrual basis of accounting, except for interest expenditures in the debt service where unearned interest is budgeted when due. All of the following funds, which are included in this budget document, are funded in part by the property tax levy except the Capital Projects and Redevelopment Funds. General Fund - This fund is the primary operating fund for the City of Kaukauna. It accounts for most of the services provided to city residents such as police, fire, sanitation, street maintenance, building inspection, planning, zoning, engineering, recreation, public library, and sewerage system. In the 2023 budget, 1000 Islands Environmental Center and Grignon Mansion were added to this fund and removed from the Special Revenue Funds. 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 2023 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 43.6% of General Fund revenue, is budgeted to increase 10.1%. 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, 2.09%, 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 24.9% of all general fund revenue, is budgeted to increase $90,871 or 2.15%. 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 68.9%. It is the goal of management to maintain long- term debt in maturity terms of ten years or less. The exception to ten year debt was the refinancing debt issued in 2010 for Tax Incremental District No. 5. This debt was issued for sixteen years to take advantage of favorable interest rates and to facilitate repayment. The increase to 89.8% was primarily the result of the City’s purchase and development of additional land for a new industrial park, downtown TID investment and the purchase of the former Fox Valley Greyhound Park for redevelopment. Approximately 20.3% 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 2023 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 2023 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2023 Capital Projects Budget will require the issuance of approximately $8,700,000 of general obligation long-term debt of which $5,000,000 is for the Municipal Pool Reconstruction. The five-year Capital Improvement Program plan will require future debt issues of approximately $4,000,000 per year. The analyses in the debt service and capital project sections of this document indicate this is a manageable five- year plan. Fund Balance - The General Fund balance is projected to be $4,981,838 as of December 31, 2022. 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 2023 since general fund balance exceeds the year-end target of $2,601,658. 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 $1,592,708 or 10.1%. The property tax component increased $1,174,838 or 18.4%. 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 2023, this tax represents 13.3% 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 $90,871. State shared revenue and expenditure restraint are budgeted to also increase $42,478 this year. The State highway aids are budgeted to increase $29,344. 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 for the 2023 budget. Negotiations remain strong with the Kaukauna Professional Police Association as we work towards an agreement for the 2023 budget. The 2023 general fund expenditure budget of $17,344,388 increased $1,592,708 or 10.1%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $316,433 in revenues for 2023. 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 2023 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 2023 budget process appears on the following page. Page 1 - 11 2023 Budget Preparation and Approval Process Schedule        August '22  S  M  T  W  T  F  S    1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31       October '22    November '22  S  M  T  W  T  F  S    S  M  T  W  T  F  S       1       1  2  3  4  5  2  3  4  5  6  7  8    6  7  8  9  10  11  12  9  10  11  12  13  14  15    13  14  15  16  17  18  19  16  17  18  19  20  21  22    20  21  22  23  24  25  26  23  24  25  26  27  28  29    27  28  29  30  30  31                     August 9 – Distribution of 5 Year Capital Improvement Project CIP to Department Managers   August 10 – Distribution of the People & Operating Plan to Department Managers   August 19 – Distribution of Budget Worksheets to Department Managers   September 1 – Review CIP Internally with Department Heads   September 9 – Non –Personnel Bu dgets Due   September 13 – Present 5‐year Capital Improvement CIP to committee/council for Feedback   September 19 – through 23 – Administrative Budget Round Table (Discuss Budget Items) as an  Aggregate   October 3 – Present Non‐Personnel Items to Finance/Personnel Committee for feedback   October 17  – Present Personnel items to Finance/Personnel committee for feedback   October 20 – Submit Public Hearing Notice to Clerk for Class 1 posting at least 15 days prior to  Hearing   Week of October 24th – Print Budget Books and Distribute   November 2 – Proposed Budget Presentation to Committee of the Whole at 6pm   November 15 – Public Hear and Budget Adoption       September '22  S  M  T  W  T  F  S        1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  Page 1 - 12 CITY OF KAUKAUNA 2023 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 Associate Library Associates (P/T) CITY/SCHOOL PARK IMPROVMENT ADVISORY COMMITTEE 1000 ISLANDS ENVRNMTL CNTR ENVIRONMENTAL CENTER Director/Naturalist Asst Naturalist (P/T) Admin Assistant (P/T) Site Manager (P/T) Intern (P/T) COUNCIL BOARD PUBLIC WORKS STREET AND PARKS Street Superintendent Street Foreman Equipment Operator Mechanic Sewer Crew Truck Driver Parkman Laborer Office Assistant FINANCE/TREASURY Finance Director Accountant 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) Lieutenant of Training Lieutenant / Paramedic Driver Engineer / Paramedic Firefighter / Paramedic Firefighter (POC) PUBLIC WORKS Director of Public Works RECREATION Recreation Director 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 Coordinator (KU) INFORMATION TECHNOLOGY IT Manager COMMUNITY ENRICHMENT Community Enrichment Director Enrichment Coordinator Grignon Mansion Exective Director Page 1 - 13 FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- DEPARTMENT TIME TIME ARY TIME TIME ARY TIME TIME ARY TIME TIME ARY City Attorney 0.00 1.25 0.00 0.00 1.25 0.00 0.00 1.50 0.00 0.00 0.25 0.00 Community Enrichment 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 2.00 0.00 0.00 2.00 Elections 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 0.00 Finance/Treasury/Clerk 5.00 0.50 0.00 5.00 0.50 0.00 4.00 0.50 0.00 -1.00 0.00 0.00 Human Resources 0.00 0.00 0.00 1.00 0.00 0.00 2.00 0.00 0.00 1.00 0.00 0.00 Information Technology 0.00 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. 3.40 0.00 2.00 3.21 0.00 2.00 3.40 0.00 0.00 0.19 0.00 -2.00 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 20.00 0.00 18.00 21.00 0.00 12.00 1.00 0.00 -6.00 Police 27.00 2.86 0.00 27.00 2.86 0.00 28.00 2.86 0.00 1.00 0.00 0.00 School Patrol 0.00 1.80 0.00 0.00 1.80 0.00 0.00 1.80 0.00 0.00 0.00 0.00 Engineering 3.60 0.00 1.00 3.60 0.00 1.00 3.60 0.00 1.00 0.00 0.00 0.00 Forestry 0.00 0.00 0.40 0.00 0.00 0.40 0.00 0.00 0.00 0.00 0.00 -0.40 Street Dept. Administration 2.00 0.00 0.30 2.00 0.00 0.30 2.00 0.00 0.00 0.00 0.00 -0.30 Street Maintenance 20.00 0.00 2.10 20.00 0.00 2.10 19.00 0.00 7.00 -1.00 0.00 4.90 Street Signs & Markers 0.00 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.00 0.00 0.00 -0.80 Weed Control 0.00 0.00 1.60 0.00 0.00 1.60 0.00 0.00 0.00 0.00 0.00 -1.60 Refuse Collection 0.00 0.00 1.90 0.00 0.00 1.90 0.00 0.00 0.00 0.00 0.00 -1.90 Adult Sports 0.66 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 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 Athletic Fields 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.00 0.00 0.00 -0.10 Library 4.00 4.77 0.00 5.00 4.77 0.00 6.00 4.24 0.00 1.00 -0.53 0.00 Swimming Pool 0.67 0.00 40.00 0.67 0.00 40.00 0.67 0.00 42.00 0.00 0.00 2.00 Youth Sports 0.67 0.00 15.00 0.67 0.00 15.00 0.67 0.00 17.00 0.00 0.00 2.00 Parks 0.00 0.00 1.70 0.00 0.00 1.70 0.00 0.00 0.00 0.00 0.00 -1.70 1000 Islands Environmental Center 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.75 0.00 1.00 1.75 0.00 Storm Sewer Maintenance 1.00 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 1.50 0.00 0.06 1.75 0.00 0.06 2.75 0.00 0.00 1.00 0.00 -0.06 TOTAL 93.99 11.68 127.96 97.81 11.68 127.96 103.00 13.15 124.00 5.19 1.47 -3.96 2023 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2022 2023 INCREASE/DECREASE2021 Page 1 - 14 CITY OF KAUKAUNA 2023 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2021 2022 INCREASE / FUND LEVY LEVY (DECREASE) GENERAL 6,387,472 7,562,310 1,174,838 18.39% 1,000 ISLANDS ENVIRONMENTAL CENTER 120,000 0 (120,000) -100.00% DEBT SERVICE (301 Fund) 3,783,090 4,222,817 439,727 11.62% Grignon Mansion (219 Fund) 44,175 0 (44,175) -100.00% Nelson Crossing (224 Fund) 1,800 3,500 1,700 94.44% TOTAL MUNICIPAL LEVY 10,336,537 11,788,627 1,452,090 14.05% PERCENT CHANGE Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2021 & 2022 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2021 2022 (DECREASE) 2021 2022 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 10,336,164.83 11,788,244.69 1,452,079.86 14.05 8.46439 8.53730 0.07291 0.86 KAUKAUNA SCHOOL DISTRICT 8,592,800.19 8,786,997.47 194,197.28 2.26 7.03673 6.36373 (0.67300) (9.56) FOX VALLEY TECHNICAL COLLEGE 1,102,570.68 1,127,488.78 24,918.10 2.26 0.90291 0.81655 (0.08636) (9.56) OUTAGAMIE COUNTY 4,235,926.95 4,319,374.71 83,447.76 1.97 3.46884 3.12819 (0.34065) (9.82) ENVIRONMENTAL TIF DISTRICT NO. 1 90,664.01 113,421.38 22,757.37 25.10 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 124,743.99 3,806.85 (120,937.15) (96.95) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 457,940.48 243,954.72 (213,985.76) (46.73) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 933,681.09 901,197.18 (32,483.91) (3.48) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 116,914.08 80,379.09 (36,534.99) (31.25) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 29,890.78 28,771.84 (1,118.95) (3.74) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 98,899.32 95,105.18 (3,794.15) 0.00 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 11 0.00 87,576.29 87,576.29 0.00 --- --- --- --- SUBTOTAL 26,120,196.41 27,576,318.19 1,456,121.78 5.57 19.87287 18.84577 (1.02710) (5.17) STATE CREDIT - SCHOOLS (1,698,326.40) (1,698,326.40) 0.00 0.00 (1.29208) (1.16061) 0.13147 10.18 NET LEVY AND TAX RATE 24,421,870.01 25,877,991.79 1,456,121.78 5.96 18.58079 17.68516 (0.89563) (4.82) 2023 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2021 & 2022 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2021 2022 (DECREASE) 2021 2022 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 10,336,164.83 11,788,244.69 1,452,079.86 14.05 8.21134 9.04674 0.83540 10.17 KAUKAUNA SCHOOL DISTRICT 8,592,800.19 8,786,997.47 194,197.28 2.26 6.82636 6.74347 (0.08289) (1.21) FOX VALLEY TECHNICAL COLLEGE 1,102,570.68 1,127,488.78 24,918.10 2.26 0.87591 0.86528 (0.01063) (1.21) OUTAGAMIE COUNTY 4,235,926.95 4,319,374.71 83,447.76 1.97 3.36514 3.31485 (0.05029) (1.49) ENVIRONMENTAL TIF DISTRICT NO. 1 90,664.01 113,421.38 22,757.37 25.10 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 124,743.99 3,806.85 (120,937.15) (96.95) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 457,940.48 243,954.72 (213,985.76) (46.73) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 933,681.09 901,197.18 (32,483.91) (3.48) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 116,914.08 80,379.09 (36,534.99) (31.25) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 29,890.78 28,771.84 (1,118.95) (3.74) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 98,899.32 95,105.18 (3,794.15) 0.00 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 11 0.00 87,576.29 87,576.29 2.00 --- --- --- --- SUBTOTAL 26,120,196 27,576,318 1,456,122 5.57 19.27875 19.97034 0.69159 3.59 STATE CREDIT - SCHOOLS (1,698,326.40) (1,698,326.40) 0.00 0.00 (1.25345) (1.22986) 0.02359 1.88 NET LEVY AND TAX RATE 24,421,870.01 25,877,992 1,456,121.78 5.96 18.02530 18.74048 0.71518 3.97 2023 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2023 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2021 & 2022 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2021 202 2 (DECREASE) % REAL ESTATE Residential 1,019,243,300 1,044,777,000 25,533,700 2.51% Commercial 206,434,100 207,911,000 1,476,900 0.72% Manufacturing 92,413,900 94,445,300 2,031,400 2.20% Agricultural 44,100 42,700 (1,400) -3.17% TOTAL REAL ESTATE 1,318,135,400 1,347,176,000 29,042,000 2.20% PERSONAL PROPERTY Machinery, Tools & Patterns 22,276,700 19,790,700 (2,486,000) -11.16% Furniture, Fixtures & Equipment 9,322,700 9,231,700 (91,000) -0.98% All Other Personal Property 5,183,300 4,710,500 (472,800) -9.12% TOTAL PERSONAL PROPERTY 36,782,700 33,732,900 (3,049,800) -8.29% TOTAL ASSESSED VALUATION 1,354,918,100 1,380,908,900 25,992,200 1.92% TOTAL ASSESSED VALUATION Calumet County 63,700 63,700 0 0.00% Outagamie County 1,354,918,100 1,380,908,900 25,990,800 1.92% TOTAL ASSESSED VALUATION 1,354,981,800 1,380,972,600 25,990,800 1.92% TOTAL CITY (Excluding TID Increments) Calumet County 47,300 47,400 100 0.21% Outagamie County 1,314,364,000 1,463,262,700 148,898,700 11.33% TOTAL INCLUDING TID INCREMENTS 1,314,411,300 1,463,310,100 148,898,800 11.33% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 4,562,200 6,018,400 1,456,200 31.92% TID NO. 4 6,277,100 202,000 (6,075,100) -96.78% TID NO. 5 23,043,500 12,944,800 (10,098,700) -43.82% TID NO. 6 46,982,700 47,819,600 836,900 1.78% TID NO. 8 5,883,100 4,265,100 (1,618,000) -27.50% TID NO. 9 1,504,100 1,526,700 22,600 1.50% TID NO. 10 4,976,600 5,046,500 69,900 1.40% TID NO. 11 0 4,647,000 4,647,000 0.00% TOTAL TID INCREMENTS 93,229,300 82,470,100 (10,759,200) -11.54% TOTAL EXCLUDING TID INCREMENTS 1,221,134,700 1,380,792,600 138,139,600 11.31% ASSESSMENT RATIO - OUTAGAMIE CTY 103.1% 94.4% 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 1,044,777,000 207,911,000 94,445,300 42,700 19,790,700 9,231,700 4,710,500 Assessed Value Real Estate and Personal Property 2023 BUDGET City of Kaukauna Assessed Value By Property Type Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 2013 7,977,126 4,229,908 2014 8,203,280 4,458,760 2015 8,340,330 4,788,620 2016 8,377,385 4,534,195 2017 8,823,643 4,848,295 2018 8,990,163 4,863,395 2019 9,277,707 5,058,379 2020 9,626,857 5,217,965 2021 10,336,537 4,936,230 2022 11,788,627 4,981,838 * * Preliminary estimate for 2023 budget 2023 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE FOR THE FISCAL YEARS 2013 THROUGH 2022 Page 2 - 6 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 4,229,908 4,458,760 4,788,620 4,534,195 4,848,295 4,863,395 5,058,379 5,217,965 4,936,230 4,981,838 FUND BALANCE FISCAL YEAR 2023 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, 2021 Inventories and Prepaid Expenses 89,755 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 410,000 53,602 910,162 5,686,247 1,351,976 0 1,293,604 0 0 Unassigned 4,436,475 0 0 0 0 (9,605) 0 (130) (62,522) Total 4,936,230 53,602 910,162 5,686,247 1,351,976 (9,605) 1,293,604 (130) (62,522) PROJECTED CHANGE IN FUND BALANCE FROM 2022 OPERATIONS Revenues And Operating Transfers In 15,337,781 224,497 142,970 6,424,919 7,681,768 83,776 1,106,885 4,782 110,627 Expenditures And Operating Transfers Out (15,292,173) (278,099) (51,250) (6,499,551) (3,430,527) (74,171) (1,293,241) (3,163) (48,105) Total 45,608 (53,602) 91,720 (74,633) 4,251,241 9,605 (186,356) 1,619 62,522 ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 00 0 0 0 0 0 0 0 Transfers From Other Funds 00 0 0 0 0 0 0 0 Total 00 0 0 0 0 0 0 0 BALANCE AS OF DECEMBER 31, 2022 Inventories and Prepaid Expenses 89,755 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 410,000 53,602 910,162 5,686,247 1,351,976 0 1,293,604 0 0 Unassigned 4,482,083 (53,602) 91,720 (74,633) 4,251,241 0 (186,356) 1,489 (0) Total 4,981,838 0 1,001,882 5,611,615 5,603,217 0 1,107,248 1,489 (0) 2023 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2022 Page 2 - 8 CITY OF KAUKAUNA 2022 2021 2021 2022 ESTIMATED 2023 FUND BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUES General 15,024,526 14,224,921 15,751,680 15,337,781 17,344,388 Special Revenues 1000 Islands 253,503 245,110 196,000 224,497 0 Redevelopment Authority 105,000 243,090 116,000 142,970 117,000 Special Assessment 1,600,000 1,336,235 1,680,000 1,106,885 1,230,000 Grignon Mansion 56,800 63,399 71,175 83,776 0 Solid Waste 370,000 377,370 380,000 381,070 385,000 Vehicle Registration Fee 170,000 153,167 170,000 149,724 170,000 RedHill Landfill 0 89,287 87,000 61,552 75,000 Nelson Crossing 0 0 2,516 4,782 4,986 Subdivision Fee 17,567 29,222 30,000 10,115 20,100 Debt Service 7,080,893 5,852,979 6,360,866 6,424,919 6,906,787 Capital Projects 6,568,500 8,190,502 9,048,300 7,681,768 7,749,000 Industrial Park 23,933 131,742 150,000 226,960 450,000 Space Needs Fund 2,500 1,150,000 0 110,627 0 Municpal Services Building 500 71 500 6,273 5,000 Tax Incremental Districts (TIDs) 3,091,180 6,477,395 2,738,946 3,346,493 6,547,847 Enterprise Storm Water Utility 1,308,000 1,354,743 1,330,500 1,340,194 1,568,835 Sanitary Sewer Utility 3,452,500 3,543,863 3,447,049 3,775,029 4,312,969 TOTAL REVENUES 39,125,402 43,463,097 41,560,532 40,415,414 46,886,912 2023 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 CITY OF KAUKAUNA 2022 2021 2021 2022 ESTIMATED 2023 FUND BUDGET ACTUAL BUDGET ACTUAL BUDGET EXPENDITURES General 15,024,526 14,482,162 15,751,680 15,292,173 17,344,388 Special Revenue 1000 Islands 260,303 231,206 266,330 278,099 0 Redevelopment Authority 100,000 189,488 100,000 51,250 100,000 Special Assessment 2,010,000 2,804,759 1,715,000 1,293,241 1,209,000 Grignon Mansion 68,780 91,352 75,720 74,171 0 Solid Waste 339,000 348,769 411,000 422,410 406,000 Vehicle Registration Fee 154,000 235,000 200,000 200,000 200,000 RedHill Landfill 0 58,583 150,000 50,000 50,000 Nelson Crossing 0 131 1,432 3,163 4,972 Subdivision Fee 00000 Debt Service 7,080,893 5,997,913 6,358,295 6,499,551 7,029,330 Capital Projects 7,724,000 5,196,102 7,906,000 3,430,527 11,608,758 Industrial Park 1,000 974 1,000 759 1,000 Space Needs Fund 3,310,090 2,698,141 295,587 48,105 0 Municpal Services Building 0 3,486 0 13,112 612 Tax Incremental Districts (TIDs) 2,580,952 2,376,145 2,852,257 5,847,613 6,641,988 Enterprise Storm Water Utility 1,262,761 1,169,680 1,045,277 1,413,430 1,539,895 Sanitary Sewer Utility 3,243,719 3,384,596 3,229,878 4,022,417 3,906,819 TOTAL EXPENDITURES 43,160,024 39,268,485 40,359,455 38,940,020 50,042,762 2023 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 2 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TAXES Property Taxes - General 5,687,322 5,680,093 6,387,472 6,387,729 7,562,310 Public Accommodation Tax 2,000 4,017 2,000 5,500 5,000 In Lieu of Taxes - Utilities 2,408,000 2,317,295 2,303,492 2,148,876 2,298,178 In Lieu of Taxes - Round House 21,091 21,398 21,631 21,628 22,598 In Lieu of Taxes - Housing Authority 19,500 19,955 19,500 20,491 19,500 In Lieu of Taxes - Local 400 10,000 10,000 10,000 10,000 10,000 In Lieu of Taxes - WPPI 100,000 100,000 100,000 100,000 100,000 Property Tax Chargebacks 0 0 550 657 0 County Sales Tax 150,000 176,375 190,000 194,615 205,000 TOTAL TAXES 8,397,913 8,329,133 9,034,645 8,889,496 10,222,586 INTERGOVERNMENTAL State Shared Revenue State Expenditure Restraint 86,817 86,817 92,732 92,732 107,587 State Law Enforcement Grants 10,000 37,906 10,000 20,000 10,000 State Connecting Hwy Aid 75,213 75,213 75,337 75,337 75,433 State General Transportation Aid 323,197 301,712 329,362 327,597 337,832 State Personal Property Aid 92,833 92,833 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 268,097 268,097 291,275 291,275 305,325 TOTAL INTERGOVERNMENTAL 952,156 958,577 987,885 996,120 1,025,355 REGULATION & COMPLIANCE Business Licenses Liquor Licenses 20,000 8,280 20,000 19,505 20,000 Bartender License 5,000 4,120 10,000 12,320 10,000 Cigarette License 300 690 300 255 300 Amusement 2,000 2,090 2,000 2,325 2,000 Weights & Measures 11,000 10,453 11,000 10,500 11,000 Electrical License 00 0 0 0 Chicken Permits 100 78 100 120 100 Constractor License 00 0 0 0 Misc. Licenses 500 275 500 425 500 Cable Television Franchise Fee 135,000 123,123 135,000 124,291 135,000 Non-business License Bicycle License 00 0 0 0 Dog and Cat License 4,500 3,207 4,500 3,250 4,500 Other License 00 0 0 0 Construction & Building Permits Right of Way Permits 0 92,667 0 60,000 5,000 Building Permits 180,000 237,689 220,000 207,000 264,000 Electrical Permit 00 0 0 0 Other Permits 0 200 0 100 0 Law & Ordinance Violations Court Fines & Forfeitures 70,000 107,359 100,000 85,000 100,000 Police Fines 20,000 13,350 20,000 12,450 20,000 Police Fees 3,000 3,260 3,000 1,500 3,000 TOTAL REGULATION & COMPLIANCE 451,400 606,840 526,400 539,041 575,400 CITY OF KAUKAUNA 2023 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET CHARGES FOR SERVICE General Government Fees Planning & Zoning Fees 1,000 1,430 1,000 640 1,000 General Government Fees 1,000 5 1,000 10 1,000 Real Estate Report Request Fees 12,000 13,975 14,000 14,250 14,000 Publication Fees 1,500 1,250 1,500 1,025 1,500 Law Enforcement Fees 3,000 1,358 3,000 1,000 3,000 Ambulance Fees - Covered Services 550,000 320,893 550,000 622,540 622,820 Other Public Safety 00 0 0 0 Highway & Street Dept Charges 150 0 150 650 150 Engineering Inspection Fees 00 0 0 0 Weed & Nuisance Control Charges 8,000 2,568 5,000 4,000 5,000 Alcohol & Drug Abuse Donations 1,100 1,452 1,500 0 1,500 Library Fines & Fees 3,000 5,354 7,000 5,974 7,000 Park Fees 0 0 0 309 200 1000 Islands User Fees 0 0 0 0 18,000 Community Center Fees 1,500 18 1,500 200 500 Swimming Pool Fees 135,000 75,637 135,000 84,718 80,000 Community Enrichment Event Fees 47,000 34,654 40,000 42,445 40,100 Recreation Fees 169,600 140,972 165,000 153,016 177,000 Plan Deposits 100 0 0 0 0 TOTAL CHARGES FOR SERVICE 933,950 599,565 925,650 930,777 972,770 USE OF MONEY & PROPERTY Interest on Investments 55,000 1,656 50,000 85,450 56,000 Nicholas Farm Sign Rental 0 2,500 2,500 2,500 2,500 Sale of City Equipment 1,000 9,306 1,000 24,000 1,000 Insurance Recovery 0 16,582 0 7,000 0 TOTAL USE OF MONEY & PROPERTY 56,000 30,044 53,500 118,950 59,500 OPERATING TRANSFERS IN Grant Funds 0 1,000 1,000 10,622 1,000 Grignon Mansion Donations & Contributions 0 0 0 0 20,000 Grignon Mansion Community Foundation 0 0 0 0 7,000 1000 Island Donations & Contributions 0 0 0 0 15,000 1000 Island Kaukauna School District Aids 0 0 0 0 15,000 1000 Island Outagamie County Aids 0 0 0 0 10,000 Other Payments 154,000 3,495 5,000 3,512 7,600 Solid Waste Fund 174,000 149,000 186,000 186,000 180,000 Storm Water Utility 97,440 98,533 88,070 88,070 89,319 Sanitary Sewer Utility 117,098 116,018 122,654 122,654 123,581 Kaukauna Utility Shared Services 00 0 0 0 Kaukauna Utility Contribution 150,000 150,000 150,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 692,538 518,046 552,724 560,858 618,500 Application of Unassigned Fund Balance 410,000 0 410,000 532,000 TOTAL NON-COVERED SERVICES 11,893,957 11,042,204 12,490,803 12,035,241 14,006,111 2023 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 4 CITY OF KAUKAUNA GENERAL FUND 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,071,982 2,170,843 2,170,162 2,169,627 2,168,948 Expend Restraint - Covered Services 168,527 168,527 180,010 180,010 208,846 Fire Insurance Dues - Covered Services 49,000 52,811 50,000 56,114 55,000 State Connecting Hwy Aid - Covered Services 32,234 32,234 32,287 32,287 32,328 General Transportation Aid - Covered Services 791,276 703,995 806,368 802,047 827,105 TOTAL INTERGOVERNMENTAL 3,113,019 3,128,410 3,238,827 3,240,084 3,292,228 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 50 17 50 20 50 Garbage Collection - Covered Services 2,500 160 1,500 0 1,000 Recycling Proceeds 3,000 6,885 5,500 27,435 25,000 Snow Removal - Covered Services 12,000 47,246 15,000 35,000 20,000 TOTAL CHARGES FOR SERVICE 17,550 54,307 22,050 62,455 46,050 TOTAL - COVERED SERVICES 3,130,569 3,182,717 3,260,877 3,302,539 3,338,278 TOTAL REVENUE SOURCES 15,024,526 14,224,921 15,751,680 15,337,781 17,344,388 2023 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 2022 2023 Page 3 - 6 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T GENERAL GOVERNMENT Assessment 75,152 103,363 59,702 52,687 48,150 Auditing Services 25,500 28,830 28,000 18,981 28,000 City Attorney 136,921 134,311 135,962 136,873 153,811 City Clerk 225,800 245,376 253,976 252,542 265,375 Commissioners 4,574 4,573 4,574 4,574 4,573 Common Council 42,283 39,615 41,583 41,912 50,426 Elections 28,327 9,693 39,391 36,583 32,727 Finance 406,662 372,171 397,527 342,817 393,817 SPAR Builidng Maintenance 52,850 76,717 74,350 72,205 71,900 Human Resources 168,791 177,518 210,718 296,503 336,763 Information Technology 273,081 250,387 360,152 306,995 366,147 Mayor 208,673 202,690 210,334 202,856 212,919 Municipal Building Maintenance 102,250 115,113 109,531 111,111 116,150 Municipal Judge 47,127 39,065 41,394 35,974 45,988 Office Equipment & Supplies 16,500 19,254 15,600 18,064 17,600 Planning/Community Development 354,137 257,617 296,951 261,273 347,290 Community Enrichment 65,279 60,048 196,174 154,659 223,143 TOTAL GENERAL GOVERNMENT 2,233,908 2,136,340 2,475,919 2,346,609 2,714,779 PUBLIC SAFETY Ambulance 65,075 63,188 77,105 100,135 88,375 Building Inspection 136,350 217,065 173,941 300,906 296,896 Police 3,416,588 3,487,643 3,627,367 3,601,267 3,869,159 School Patrol 57,295 49,352 60,159 52,088 61,883 TOTAL PUBLIC SAFETY 3,675,308 3,817,247 3,938,572 4,054,396 4,316,313 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 2,500 7,751 2,500 4,740 2,500 TOTAL HEALTH & SOCIAL SERVICES 2,500 7,751 2,500 4,740 2,500 TRANSPORTATION Bridge Maintenance 18,000 7,132 11,200 10,000 16,200 Bus Subsidies 35,000 20,778 22,000 20,648 22,000 Engineering 470,716 480,786 459,523 420,850 458,880 Equipment Maintenance & Replacement 87,425 59,653 87,425 99,200 92,425 Forestry 10,000 15,993 9,000 20,000 20,000 Street Department Administration 198,990 199,216 201,674 202,554 197,964 Street Lighting 211,600 236,723 210,600 204,820 210,200 Street Maintenance 2,152,983 2,069,133 2,238,166 2,185,596 2,228,373 CITY OF KAUKAUNA 2023 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T TRANSPORTATION (CON'T) Street Signs & Markers 23,250 40,789 23,250 26,600 27,250 Traffic Controls 19,000 21,067 18,500 13,950 24,400 Weed Control 2,600 5,975 2,600 3,400 3,600 TOTAL TRANSPORTATION 3,229,564 3,157,245 3,283,938 3,207,618 3,301,292 COMMUNITY ENRICHMENT Adult Programs 148,354 164,288 148,443 140,817 164,905 Athletic Field 56,950 48,584 53,450 54,405 61,000 Civic Promotions 11,000 17,283 15,000 16,500 15,000 Community Center 3,600 350 3,600 3,600 3,600 Dance Classes 85,638 25,175 85,675 47,236 86,967 Grignon Mansion 0 0 0 0 78,941 Library 1,125,188 1,143,605 1,201,607 1,210,128 1,296,205 Swimming Pool 353,059 311,999 334,835 341,815 356,386 Youth Programs 163,759 85,240 149,737 117,735 174,315 TOTAL COMMUNITY ENRICHMENT 1,947,548 1,796,524 1,992,347 1,932,236 2,237,319 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 115,800 117,207 115,800 138,800 157,000 1000 Islands Environmental Center 0 0 0 0 282,397 TOTAL CONSERVATION 115,800 117,207 115,800 138,800 439,397 OTHER Health Insurance 256,539 273,679 268,666 268,510 304,252 Property & Liability Insurance 128,190 179,704 169,542 180,385 186,027 TOTAL OTHER 384,729 453,383 438,208 448,895 490,279 Contingent Expenditures 420,000 0 410,000 0 532,000 SUB-TOTAL NON-COVERED SERVICES 12,009,356 11,485,696 12,657,284 12,133,295 14,033,878 CITY OF KAUKAUNA 2023 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 8 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PUBLIC SAFETY Fire 2,669,305 2,682,757 2,757,981 2,753,863 2,930,945 Fire Safety 7,215 5,753 7,265 6,865 7,365 TOTAL PUBLIC SAFETY 2,676,520 2,688,510 2,765,246 2,760,728 2,938,310 SANITATION Refuse Collection 91,300 81,771 91,300 118,400 112,400 Refuse Disposal 149,000 164,695 139,500 140,000 139,000 TOTAL SANITATION 240,300 246,466 230,800 258,400 251,400 TRANSPORTATION Snow & Ice Control 98,350 61,490 98,350 139,750 120,800 TOTAL TRANSPORTATION 98,350 61,490 98,350 139,750 120,800 SUB-TOTAL COVERED SERVICES 3,015,170 2,996,466 3,094,396 3,158,878 3,310,510 TOTAL EXPENDITURES 15,024,526 14,482,162 15,751,680 15,292,173 17,344,388 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2023 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 2022 2023 Page 3 - 10 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 150 48,000 - 48,150 Auditing Services - 28,000 - 28,000 City Attorney 146,411 7,400 - 153,811 City Clerk 210,475 54,900 - 265,375 Commissioners 4,573 - - 4,573 Common Council 41,856 8,570 - 50,426 Community Enrichment 170,643 52,500 - 223,143 Elections 17,077 13,650 2,000 32,727 Finance 295,863 97,954 - 393,817 Human Resources 231,296 105,467 - 336,763 Information Technology 124,118 242,029 - 366,147 Mayor 201,819 11,100 - 212,919 Municipal Service Building - 111,150 5,000 116,150 Municipal Judge 34,003 9,485 2,500 45,988 Mailroom & Supplies - 17,600 - 17,600 Planning/Community Development 325,710 19,080 2,500 347,290 SPAR Building Maintenance - 71,900 - 71,900 TOTAL GENERAL GOVERNMENT 1,803,994 898,785 12,000 2,714,779 PUBLIC SAFETY Ambulance - 82,375 6,000 88,375 Building Inspection 124,646 172,250 - 296,896 Police 3,542,443 225,742 100,974 3,869,159 School Patrol 60,533 1,350 - 61,883 TOTAL PUBLIC SAFETY 3,727,622 481,717 106,974 4,316,313 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 2,500 - 2,500 TOTAL HEALTH & SOCIAL SERVICES - 2,500 - 2,500 TRANSPORTATION Bridge Maintenance - 16,200 - 16,200 Bus Subsidies - 22,000 - 22,000 Engineering 443,430 11,450 4,000 458,880 Equip Maintenance & Replacement - 92,425 - 92,425 Forestry - 20,000 - 20,000 Street Department Administration 191,964 6,000 - 197,964 Street Lighting - 210,200 - 210,200 Street Maintenance 2,113,373 114,000 1,000 2,228,373 Street Signs & Markers - 27,250 - 27,250 Traffic Controls - 14,400 10,000 24,400 Weed Control - 3,600 - 3,600 TOTAL TRANSPORTATION 2,748,767 537,525 15,000 3,301,292 CITY OF KAUKAUNA 2023 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 148,755 16,150 - 164,905 Athletic Field - 56,000 5,000 61,000 Civic Promotions - 15,000 - 15,000 Community Center - 3,600 - 3,600 Dance Classes 47,842 39,125 - 86,967 Grignon Mansion 71,341 7,600 - 78,941 Library 712,904 573,601 9,700 1,296,205 Swimming Pool 238,581 117,805 - 356,386 Youth Sports 116,605 57,710 - 174,315 TOTAL COMMUNITY ENRICHMENT 1,336,028 886,591 14,700 2,237,319 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 135,000 22,000 157,000 1000 Islands Environmental Center 228,647 50,900 2,850 282,397 TOTAL CONVERSATION 228,647 185,900 24,850 439,397 OTHER Health Insurance 304,252 - - 304,252 Property & Liability Insurance - 186,027 - 186,027 TOTAL OTHER 304,252 186,027 - 490,279 Contingent Expenditures 532,000 532,000 SUB-TOTAL NON-COVERED SERVICES 10,149,309 3,711,045 173,524 14,033,878 CITY OF KAUKAUNA 2023 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 2,747,355 163,590 20,000 2,930,945 Fire Safety - 7,365 - 7,365 TOTAL PUBLIC SAFETY 2,747,355 170,955 20,000 2,938,310 TRANSPORTATION Snow & Ice Removal - 120,800 - 120,800 TOTAL TRANSPORTATION - 120,800 - 120,800 SANITATION Refuse Collection - 112,400 - 112,400 Refuse Disposal - 139,000 - 139,000 TOTAL SANITATION - 251,400 - 251,400 SUB-TOTAL COVERED SERVICES 2,747,355 543,155 20,000 3,310,510 TOTAL EXPENDITURES 12,896,664 4,254,200 193,524 17,344,388 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2023 BUDGET GENERAL FUND Page 3 - 13 PERSONNEL SERVICE 74% NON-PERSONNEL SERVICE 25% OUTLAY 1% CITY OF KAUKAUNA 2023 Budgeted General Fund Expenditures by Type Page 3 - 14 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 192,503 192,503 120,000 120,000 Kaukauna School District Aids 15,000 15,000 15,000 15,000 Outagamie County Aids 10,000 10,000 15,000 15,000 Interest Income 4,000 0 6,000 7,120 Center User Fees 12,000 13,690 18,000 15,000 Donations & Contributions 20,000 13,917 22,000 15,000 TOTAL REVENUE 253,503 245,110 196,000 187,120 0 PERSONNEL SERVICES Wages & Salaries Regular Payroll 145,739 122,899 150,809 149,906 Temporary Payroll 5,740 7,890 5,740 5,988 Longevity Pay 350 324 364 332 Fringe Benefits Retirement Plan 8,111 7,644 8,201 6,506 Residency 7,210 5,798 5,918 6,005 Social Security 9,564 8,737 11,620 9,777 Group Health Insurance 26,122 23,982 23,401 23,401 Group Life Insurance 280 274 322 268 Workers Compensation 4,387 3,461 4,555 4,466 TOTAL PERSONNEL SERVICES 207,503 181,009 210,930 206,649 0 NON-PERSONNEL SERVICES Travel/Training Travel - City Business 300 40 300 500 Education & Memberships 3,000 525 3,000 750 Center Maintenance Expendable Supplies 2,500 747 2,500 1,000 Animal & Bird Care 2,000 1,489 2,000 1,600 Programs 2,600 2,938 2,600 2,500 Conservancy Zone Maintenance 6,500 6,231 7,500 6,500 Purchased Service Communications 300 600 900 900 Heating Fuels 2,500 2,616 3,500 2,600 Water Sewer and Electric 11,000 8,712 11,000 9,000 Maintenance - Buildings 8,000 14,562 8,000 30,000 Maintenance - Automotive 500 607 500 500 Contractual Services 8,000 7,424 8,000 10,000 Supplies Office Supplies 1,500 463 1,500 1,500 Postage 100 77 100 100 Miscellaneous 4,000 3,167 4,000 4,000 Restricted/Other 0 0 0 0 TOTAL NONPERSONNEL SERVICES 52,800 50,197 55,400 71,450 0 TOTAL EXPENDITURES 260,303 231,206 266,330 278,099 0 OTHER FINANCING SOURCES Transfer from General Fund 0 0 0 37,377 0 TOTAL OTHER FINANCING SOURCES 0 0 0 37,377 0 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (6,800) 13,904 (70,330) (53,602) 0 Cash Balance at December 31, 2021 53,602 Cash Balance at December 31, 2022 0 Cash Balance at December 31, 2023 0 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES CITY OF KAUKAUNA 2023 BUDGET Page 3 - 15 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Loan Payments 100,000 236,186 100,000 124,963 105,000 Interest 5,000 6,904 16,000 18,007 12,000 TOTAL REVENUE 105,000 243,090 116,000 142,970 117,000 EXPENDITURES Economic Development 100,000 189,488 100,000 51,250 100,000 TOTAL EXPENDITURES 100,000 189,488 100,000 51,250 100,000 OTHER FINANCING SOURCES Application of Fund Balance 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 5,000 53,602 16,000 91,720 17,000 Cash Balance at December 31, 2021 910,162 Cash Balance at December 31, 2022 1,001,882 Cash Balance at December 31, 2023 1,018,882 CITY OF KAUKAUNA 2023 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 16 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Special Assessments 1,500,000 1,218,275 1,550,000 1,000,000 1,100,000 Interest On Special Assessments 100,000 117,960 130,000 106,885 130,000 TOTAL REVENUE 1,600,000 1,336,235 1,680,000 1,106,885 1,230,000 EXPENDITURES Sanitary Sewer Improvements 0 60,759 0 (60,759) 0 Street Improvements 1,515,000 1,812,000 825,000 670,000 304,000 Sidewalk Improvements 120,000 602,000 470,000 212,000 500,000 Utility Systems Improvements 175,000 130,000 200,000 252,000 200,000 TOTAL EXPENDITURES 1,810,000 2,604,759 1,495,000 1,073,241 1,004,000 OTHER FINANCING USES Operating Transfer to Debt Service 200,000 200,000 220,000 220,000 205,000 TOTAL OTHER FINANCING SOURCES 200,000 200,000 220,000 220,000 205,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (410,000) (1,468,524) (35,000) (186,356) 21,000 Cash Balance at December 31, 2021 1,293,604 Cash Balance at December 31, 2022 1,107,248 Cash Balance at December 31, 2023 1,128,248 2023 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 17 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Taxes 20,000 20,000 44,175 44,175 Community Foundation 6,800 7,899 7,000 4,088 Donations, Grants, Contirbtions 30,000 35,500 20,000 20,000 TOTAL REVENUE 56,800 63,399 71,175 68,263 0 PERSONNEL SERVICES Wages & Salaries Regular Payroll 47,500 48,887 50,341 50,341 Temporary Payroll 0 0 0 0 Longevity Pay 0 0 0 0 Fringe Benefits Retirement Plan 3,230 3,298 3,398 3,272 Residency 0 0 0 0 Social Security 3,634 3,666 3,851 3,851 Group Health Insurance 7,587 8,654 9,036 9,036 Group Life Insurance 25 35 37 39 Workers Compensation 1,805 1,652 1,757 1,757 TOTAL PERSONNEL SERVICES 63,780 66,193 68,420 68,296 0 NON-PERSONNEL SERVICES Travel/Training Seminar Expenses 500 55 500 0 Travel/City Business 500 0 500 0 Purchased Services Heating Fuel 1,000 1,467 1,200 1,800 Water Sewer and Electric 2,200 3,013 2,500 2,375 Grant Matching Expenditures 0 15,500 0 0 Maintenance Buildings 0 0 0 250 Contractrual Service 800 5,006 2,500 1,400 Supplies Office Supplies 0 118 100 50 Outlay - Office Equipment 0 0 0 0 TOTAL NONPERSONNEL SERVICES 5,000 25,160 7,300 5,875 0 TOTAL EXPENDITURES 68,780 91,352 75,720 74,171 0 OTHER FINANCING SOURCES Transfer from General Fund 0 0 0 15,513 0 TOTAL OTHER FINANCING SOURCES 0 0 0 15,513 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (11,980) (27,953) (4,545) 9,605 0 Cash Balance at December 31, 2021 (9,605) Cash Balance at December 31, 2022 0 Cash Balance at December 31, 2023 0 CITY OF KAUKAUNA 2023 BUDGET GRIGNON MANSION (219) REVENUE & EXPENDITURE SUMMARY Page 3 - 18 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGE T ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Recycling And Garbage Collection 360,000 369,910 370,000 374,235 375,000 Other Revenue 10,000 7,460 10,000 6,835 10,000 TOTAL REVENUE 370,000 377,370 380,000 381,070 385,000 EXPENDITURES General Supplies 5,000 14,769 10,000 21,410 10,000 Refuse Disposal 185,000 185,000 215,000 215,000 216,000 TOTAL EXPENDITURES 190,000 199,769 225,000 236,410 226,000 OTHER FINANCING USES Transfer to General Fund 149,000 149,000 186,000 186,000 180,000 TOTAL OTHER FINANCING SOURCES 149,000 149,000 186,000 186,000 180,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 31,000 28,601 (31,000) (41,340) (21,000) Cash Balance at December 31, 2021 111,458 Cash Balance at December 31, 2022 70,118 Cash Balance at December 31, 2023 49,118 CITY OF KAUKAUNA 2023 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 19 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGE T ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Registration Fee 170,000 153,167 170,000 149,724 170,000 TOTAL REVENUE 170,000 153,167 170,000 149,724 170,000 EXPENDITURES 000 0 0 TOTAL EXPENDITURES 000 0 0 OTHER FINANCING USES Operating Transfer to Debt Service 154,000 235,000 200,000 200,000 200,000 TOTAL OTHER FINANCING SOURCES 154,000 235,000 200,000 200,000 200,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. 16,000 (81,833) (30,000) (50,276) (30,000) Cash Balance at December 31, 2021 120,125 Cash Balance at December 31, 2022 69,849 Cash Balance at December 31, 2023 39,849 CITY OF KAUKAUNA 2023 BUDGET VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 20 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Thilmany Mill 0 64,227 65,000 41,850 55,000 Nicolet Mill 0 25,060 22,000 19,702 20,000 TOTAL REVENUE 0 89,287 87,000 61,552 75,000 EXPENDITURES Contractual Services 000 0 0 Park Equipment Outlay 0 0 150,000 0 0 Thilmany Tip Fee Expenditures 000 0 0 TOTAL EXPENDITURES 0 0 150,000 0 0 OTHER FINANCING USES Transfer to Capital Projects 0 58,583 0 50,000 50,000 TOTAL OTHER FINANCING SOURCES 0 58,583 0 50,000 50,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 0 30,704 (63,000) 11,552 25,000 Cash Balance at December 31, 2021 170,487 Cash Balance at December 31, 2022 182,039 Cash Balance at December 31, 2023 207,039 CITY OF KAUKAUNA 2023 BUDGET REDHILL LANDFILL FUND (222) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes 0 0 1,800 1,800 3,500 Village of Little Chute Reimbursement 0 0 716 1,382 1,486 TOTAL REVENUE 0 0 2,516 3,182 4,986 EXPENDITURES Boardwalk Bridge Insurance 0 0 1,182 2,363 2,552 Boardwalk Bridge - Utilities 0 131 250 400 420 Boardwalk Bridge Maintenance 0 0 0 400 2,000 TOTAL EXPENDITURES 0 131 1,432 3,163 4,972 OTHER FINANCING SOURCES Transfer from General Fund 0 0 0 1,600 0 TOTAL OTHER FINANCING SOURCES 0 0 0 1,600 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 0 (131) 1,084 1,619 14 Cash Balance at December 31, 2021 (130) Cash Balance at December 31, 2022 1,489 Cash Balance at December 31, 2023 1,503 CITY OF KAUKAUNA 2023 BUDGET NELSON CROSSING FUND (224) REVENUE & EXPENDITURE SUMMARY Page 3 - 22 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Tax 3,727,032 3,727,032 3,783,090 3,783,090 4,222,817 Payment in Lieu of Tax 00 0 0 0 TOTAL REVENUE 3,727,032 3,727,032 3,783,090 3,783,090 4,222,817 EXPENDITURES Principal Payment 5,305,000 4,483,130 4,924,520 4,924,520 5,290,000 Interest Payment 1,775,143 1,395,144 1,433,025 1,433,025 1,624,330 Debt Service Fees 750 119,640 750 142,006 115,000 TOTAL EXPENDITURES 7,080,893 5,997,913 6,358,295 6,499,551 7,029,330 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (3,353,861) (2,270,881) (2,575,205) (2,716,461) (2,806,513) OTHER FINANCING SOURCES Refinancing Outstanding Debt 00 0 0 0 Premium Issuance (Interest Payment) 50,582 347,893 228,293 292,346 220,000 Operating Transfer In 3,303,279 1,778,054 2,349,483 2,349,483 2,463,970 TOTAL OTHER FINANCING SOURCES 3,353,861 2,125,947 2,577,776 2,641,829 2,683,970 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES (0) (144,934) 2,571 (74,633) (122,543) Operating Transfers 2022 2023 TID #4 77,100 158,825 TID # 5 (Estimated Increment) 862,714 973,745 TID #6 196,675 191,425 TID #8 469,143 493,963 TID #9 00 TID #10 50,675 69,550 TID #11 00 ERTIF 152,056 171,463 Vehicle Registration Fee Fund (221) 200,000 200,000 TIF Debt Repayment 121,120 0 Special Assessment Fund (215) 220,000 205,000 2,349,483 2,463,970 CITY OF KAUKAUNA 2023 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 23 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Interest Income 00 0 0 0 Other Revenue - Loan Repayment 23,933 0 0 0 0 Other Revenue - Land Sales 0 131,742 150,000 226,960 450,000 TOTAL REVENUE 23,933 131,742 150,000 226,960 450,000 EXPENDITURES Industrial Park Expenditures 1,000 974 1,000 759 1,000 TOTAL EXPENDITURES 1,000 974 1,000 759 1,000 OTHER FINANCING USES Repayment of Due To General Fund 00 0 0 0 Transfer to Debt Service Fund 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 22,933 130,768 149,000 226,201 449,000 Cash Balance at December 31, 2021 93,347 Cash Balance at December 31, 2022 319,548 Cash Balance at December 31, 2023 768,548 CITY OF KAUKAUNA 2023 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 24 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Other Revenue 2,500 0 0 1,997 0 TOTAL REVENUE 2,500 0 0 1,997 0 EXPENDITURES Space Needs 3,310,090 2,698,141 295,587 48,105 0 TOTAL EXPENDITURES 3,310,090 2,698,141 295,587 48,105 0 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 0 1,150,000 0 50,000 0 Transfer from Capital Projects Fund 0 0 0 58,630 0 TOTAL OTHER FINANCING SOURCES 0 1,150,000 0 108,630 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (3,307,590) (1,548,141) (295,587) 62,522 0 Cash Balance at December 31, 2021 (62,522) Cash Balance at December 31, 2022 (0) Cash Balance at December 31, 2023 (0) CITY OF KAUKAUNA 2023 BUDGET SPACE NEEDS FUND (403) REVENUE AND EXPENDITURE SUMMARY Page 3 - 25 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Interest Income 500 71 500 6,273 5,000 Other Revenue 00000 TOTAL REVENUE 500 71 500 6,273 5,000 EXPENDITURES Municipal Service Building 0 3,486 0 13,112 612 TOTAL EXPENDITURES 0 3,486 0 13,112 612 OTHER FINANCING SOURCES RDA Lease Bond 00000 TOTAL OTHER FINANCING SOURCES 00000 OTHER FINANCING USES RDA Principal Payment 00000 RDA Interest Payment 00000 Transfer to Debt Service Fund 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 500 (3,415) 500 (6,839) 4,388 Cash Balance at December 31, 2021 787,714 Cash Balance at December 31, 2022 780,875 Cash Balance at December 31, 2023 785,263 CITY OF KAUKAUNA 2023 BUDGET MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 26 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 99,463 92,305 82,165 90,664 120,189 Personal Property State Aid (752) (752) 0 0 0 Other Revenue 000 00 TOTAL REVENUE 98,711 91,553 82,165 90,664 120,189 EXPENDITURES Remediation Cost 0 49,966 200 2,799 2,500 Marketing & Administration 0 150 150 481 500 TOTAL EXPENDITURES 0 50,116 350 3,280 3,000 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 0 0 270,068 270,068 270,068 TOTAL OTHER FINANCING SOURCES 0 0 270,068 270,068 270,068 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 000 00 Transfer to Debt Service Fund 151,619 151,681 152,056 144,763 171,463 TOTAL OTHER FINANCING SOURCES 151,619 151,681 152,056 144,763 171,463 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (52,907) (110,244) 199,827 212,689 215,795 Cash Balance at December 31, 2021 (750,222) Cash Balance at December 31, 2022 (537,533) Cash Balance at December 31, 2023 (321,738) CITY OF KAUKAUNA 2023 BUDGET ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY "Lehrer LandFill" Page 3 - 27 2022 2021 2021 202 2 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 99,463 80,550 113,051 124,744 4,034 Personal Property State Aid 9,456 9,456 4,929 4,929 4,929 State Computer Aids 3,492 3,492 3,492 3,492 3,492 Interest Income 200 0 200 0 0 Other Revenue 234,643 0 0 0 0 TOTAL REVENUE 347,254 93,499 121,672 133,166 12,455 OTHER FINANCING SOURCES G.O. Borrowing 000 00 Transfer From TID#6 as Recipient TID 500,000 500,000 88,393 88,393 0 TOTAL OTHER FINANCING SOURCES 500,000 500,000 88,393 88,393 0 EXPENDITURES Miscellaneous 0 0 0 0 28,000 Marketing & Administration 150 8,597 150 4,838 5,000 Developers Incentives 0 0 0 0 30,000 Storm Sewer Improvements 000 00 TOTAL EXPENDITURES 150 8,597 150 4,838 63,000 OTHER FINANCING USES Transfer to Debt Service Fund 79,000 79,000 77,100 74,025 158,825 Repayment of Due To Debt Service 121,120 0 121,120 121,120 0 Repayment of Due To General Fund 80,508 0 0 0 60,000 TOTAL OTHER FINANCING SOURCES 280,628 79,000 198,220 195,145 218,825 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 566,476 505,902 11,695 21,576 (269,370) Cash Balance at December 31, 2021 290,162 Cash Balance at December 31, 2022 311,738 Cash Balance at December 31, 2023 42,369 CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY "Downtown District" Page 3 - 28 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 401,729 372,817 415,013 457,940 258,512 Personal Property State Aid 3,444 3,444 1,828 1,828 1,828 State Computer Aids 200 152 152 152 152 In Lieu of Tax - Medical Facility 154,000 100,882 109,000 0 105,000 Interest Income 000 00 Other Revenue (Land Sales) 0 0 0 446,750 864,750 TOTAL REVENUE 559,373 477,295 525,993 906,670 1,230,242 OTHER FINANCING SOURCES G.O. Borrowing 000 0 Transfer From TID#6 as Recipient TID 300,000 300,000 537,500 537,500 537,500 TOTAL OTHER FINANCING SOURCES 300,000 300,000 537,500 537,500 537,500 EXPENDITURES Property Acquisition 0 1,323 1,300 1,400 1,450 Marketing & Administration 0 1,604 150 500 150 Developers' Incentive 000 00 TOTAL EXPENDITURES 0 2,927 1,450 1,900 1,600 OTHER FINANCING USES Transfer to Debt Service Fund 458,628 633,660 862,714 796,766 973,745 Repayment of Due To Debt Service 000 00 TOTAL OTHER FINANCING SOURCES 458,628 633,660 862,714 796,766 973,745 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 400,746 140,708 199,329 645,504 792,397 Cash Balance at December 31, 2021 (4,216,292) Cash Balance at December 31, 2022 (3,570,788) Cash Balance at December 31, 2023 (2,778,391) CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY "Commerce Crossing" (Former Dog Track Site) Page 3 - 29 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 1,064,409 987,804 846,158 933,683 954,974 Personal Property State Aid 1,209 1,209 5,227 5,227 5,227 State Computer Aids 7,749 7,750 7,750 7,750 7,750 Interest Income 50 0 50 0 0 Other Revenue - Loan Repayment 26,727 94,505 13,933 77,012 0 TOTAL REVENUE 1,100,144 1,091,268 873,118 1,023,671 967,951 EXPENDITURES Marketing & Administration 150 4,375 150 3,500 20,000 Infrastructure Improvements 0 2,400 2,400 0 2,400 Storm Sewer Improvements 0 11,530 0 0 0 TOTAL EXPENDITURES 150 18,305 2,550 3,500 22,400 OTHER FINANCING USES Transfer to Debt Service Fund 201,050 201,050 196,675 196,675 191,425 Transfer to TID ERTID #1 0 0 270,068 270,068 270,068 Transfer to Fund 464 (TID #4) 500,000 500,000 88,393 88,393 0 Transfer to Fund 465 (TID #5) 300,000 300,000 537,500 537,500 537,500 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 1,001,050 1,001,050 1,092,636 1,092,636 998,993 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 98,944 71,913 (222,068) (72,465) (53,443) Cash Balance at December 31, 2021 153,956 Cash Balance at December 31, 2022 81,491 Cash Balance at December 31, 2023 28,048 CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY "N.E.W. Industrial Park" Page 3 - 30 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 128,490 119,243 105,955 116,914 85,175 Personal Property State Aid 74 74 732 732 732 State Computer Aids 13,913 13,913 13,913 13,913 13,913 Interest Income 2,500 803 2,500 16,377 1,500 Other Revenue - Loan Repayment 0 74,554 0 14,416 80,747 TOTAL REVENUE 144,977 208,588 123,100 162,351 182,067 OTHER FINANCING SOURCES G.O. Borrowing 0 3,680,000 0 0 3,055,000 TOTAL OTHER FINANCING SOURCES 0 3,680,000 0 0 3,055,000 EXPENDITURES Trails & Walking Bridge 15000 00 Marketing & Administration 150 18,480 2,013 7,508 5,000 Library Garden 0 18,752 0 0 0 Developers Incentives 0 2,500 0 3,055,000 3,600,000 Infrastructure Improvements 000 00 TOTAL EXPENDITURES 300 39,732 2,013 3,062,508 3,605,000 OTHER FINANCING USES Bond Issuance Expense 0 80,000 0 0 0 Transfer to Debt Service Fund 621,789 231,175 469,143 469,143 493,963 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 621,789 311,175 469,143 469,143 493,963 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (477,112) 3,537,681 (348,056) (3,369,299) (861,896) Cash Balance at December 31, 2021 3,296,727 Cash Balance at December 31, 2022 (72,572) Cash Balance at December 31, 2023 (934,468) CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY "The Gustman (Grand Kakalin) Site" Page 3 - 31 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 27,306 26,242 27,089 29,891 30,489 Personal Property State Aid 428 428 220 220 220 State Computer Aids 1500 00 Interest Income 000 00 Other Revenue 000 00 TOTAL REVENUE 27,749 26,670 27,309 30,111 30,709 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES Marketing & Administration 150 150 150 150 150 Infrastructure Improvements 20,000 20,000 20,000 20,000 20,000 TOTAL EXPENDITURES 20,150 20,150 20,150 20,150 20,150 OTHER FINANCING USES Transfer to Debt Service Fund 000 00 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 7,599 6,520 7,159 9,961 10,559 Cash Balance at December 31, 2021 (109,205) Cash Balance at December 31, 2022 (99,244) Cash Balance at December 31, 2023 (88,686) CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY "Between the Parks" Page 3 - 32 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 9,185 8,523 89,629 98,899 100,780 State Computer Aids 000 00 Interest Income 3,786 0 0 0 0 Other Revenue 000 00 TOTAL REVENUE 12,971 8,523 89,629 98,899 100,780 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES Marketing & Administration 0 150 150 150 150 Infrastructure Improvements 000 00 TOTAL EXPENDITURES 0 150 150 150 150 OTHER FINANCING USES Transfer to Debt Service Fund 46,488 46,488 50,675 50,675 69,550 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 46,488 46,488 50,675 50,675 69,550 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (33,517) (38,115) 38,804 48,074 31,080 Cash Balance at December 31, 2021 (165,313) Cash Balance at December 31, 2022 (117,239) Cash Balance at December 31, 2023 (86,159) CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY "The Donary Project" Page 3 - 33 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 0 0 0 0 92,802 State Computer Aids 000 00 Interest Income 000 00 Other Revenue 0 0 0 5,000 0 TOTAL REVENUE 0 0 0 5,000 92,802 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES Marketing & Administration 0 13,114 0 2,160 150 Infrastructure Improvements 000 00 TOTAL EXPENDITURES 0 13,114 0 2,160 150 OTHER FINANCING USES Transfer to Debt Service Fund 000 00 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 0 (13,114) 0 2,840 92,652 Cash Balance at December 31, 2021 (13,114) Cash Balance at December 31, 2022 (10,274) Cash Balance at December 31, 2023 82,378 CITY OF KAUKAUNA 2023 BUDGET TAX INCREMENTAL DISTRICT #11 FUND (471) REVENUE & EXPENDITURE SUMMARY "The Bernatello Project" Page 3 - 34 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes 67 230 0 115 100 Subdivision Fee 17,500 28,992 30,000 10,000 20,000 Interest Income 000 00 Other Revenue 000 00 TOTAL REVENUE 17,567 29,222 30,000 10,115 20,100 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES District Expenditures Infrastructure Improvements 000 00 TOTAL EXPENDITURES 000 00 OTHER FINANCING USES Transfer to Debt Service Fund 000 00 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 17,567 29,222 30,000 10,115 20,100 Cash Balance at December 31, 2021 175,554 Cash Balance at December 31, 2022 185,669 Cash Balance at December 31, 2023 205,769 CITY OF KAUKAUNA 2023 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY Page 3 - 35 Page 3 - 36 GENERAL 1000 REDEVELOP DEBT CAPITAL GRIGNON SPECIAL OTHER TAX INCREMENT STORM SANITARY FUND ISLANDS AUTHORITY SERVICE PROJECTS MANSION ASSESSMENT SPECIAL REVS DISTRICTS SEWER UTLY SEWER UTLY TOTAL TAXES 10,222,586 0 0 4,222,817 0 0 0 3,600 1,751,955 0 0 16,200,958 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,100,000 0 0 0 0 1,100,000 INTERGOVERNMENTAL 4,317,583 0 0 0 0 0 0 0 38,242 0 0 4,355,825 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 0 4,110,469 4,110,469 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 1,558,335 0 1,558,335 LICENSE AND PERMITS 452,400 0 0 0 0 0 0 0 0 8,000 0 460,400 COURT FINES AND FORFEITURES 123,000 0 0 0 0 0 0 0 0 0 0 123,000 CHARGES FOR SERVICE 1,018,820 0 0 0 0 0 0 0 0 0 0 1,018,820 INTEREST 56,000 0 12,000 0 0 0 130,000 0 0 2,500 2,500 203,000 LOAN PAYMENTS 0 0 105,000 0 0 0 0 0 0 0 0 105,000 OTHER 1,154,000 0 0 2,683,970 8,204,000 0 0 651,486 4,809,565 0 200,000 17,703,021 TOTAL REVENUE SOURCES 17,344,388 0 117,000 6,906,787 8,204,000 0 1,230,000 655,086 6,599,762 1,568,835 4,312,969 46,938,827 BUDGETED REVENUE SOURCES - ALL FUNDS 2023 BUDGET CITY OF KAUKAUNA Page 4 - 1 GENERAL FUND 37.0% DEBT SERVICE 14.7% CAPITAL PROJECTS 17.5% SANITARY SEWER UTILITY 9.2% PARK DEVELOPMENT 14.1% SPECIAL ASSESSMENT 2.6% STORM SEWER UTILITY 3.3% OTHER SPECIAL REVENUES 1.4% 1000 ISLANDS 0.0% REDEVELOPMENT AUTHORITY 0.2% SPACE NEEDS 0.0% CITY OF KAUKAUNA 2023 Budgeted Revenues - All Funds Page 4 - 2 TAXES 34.5% OTHER 37.7% INTERGOVERNMENTAL 9.3% SANITARY SEWER FEES 8.8% SPECIAL ASSESSMENTS 2.3% STORM SEWER UTILITY 3.3% CHARGES FOR SERVICE 2.2% LICENSE & PERMITS 1.0% INTEREST 0.4% LICENSE & PERMITS 1.1% LOAN PAYMENTS 0.2% CITY OF KAUKAUNA 2023 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2023 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 74.0% of all budgeted taxes and 43.6% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $1,452,090 or 10.1% for 2023. 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 2023, this tax represents 13.3% 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 $205,000 for 2023. Page 4 - 4 CITY OF KAUKAUNA 2023 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 50.2% of all intergovernmental revenues in the general fund and 24.9% of all general fund revenues. State shared revenue is budgeted to remain flat for the 2023 budget. This revenue source is very sensitive to political adjustments by the State Legislature, therefore, property tax is often viewed as the most likely source of additional revenues. Continuation of and changes to this revenue source has been the subject of considerable debate in the State Legislature during the past years. The next largest source of intergovernmental revenue sources is state highway aids which is budgeted at $1,272,698 for 2023 and accounts for 7.3% of all general fund revenue sources. This source is expected to increase by $29,344 or 2.6% when compared to 2022. 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 2023 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 2023 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 2023 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 $7.00 per 100 cu. Ft. effective January 1, 2022. This rate is budgeted to increase to $8.00 per 100 cu. Ft. effective January 1, 2023 and increate to $8.75 per 100 cu. Ft. effective July 1, 2023 making a total increase of $1.75 in the 2023 Budget. Page 4 - 8 CITY OF KAUKAUNA 2023 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 $8.00 per ERU per month beginning January 2022. Since inception, the system has grown as are the expenses to operate the system. The rate is budgeted to increase to $9.00 per ERU beginning in January 2023 and an increase to $9.75 in July 2023 making a total increase of $1.75 in the 2023 Budget. 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 2023 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 20.3% and 37.0% of the City’s legal debt limit. At the end of 2022, 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 68.9% of the legal limit at year end 2022. 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 consistant since 2015. Although the ratio between debt service requirements and general fund expenditures has increased from the Space Needs efforts, the information on page 5-8 would suggest that this ratio will continue to increase modestly over the next few years. This ratio is a good indicator that the City is not shifting operational type costs over to long-term debt. Page 5 - 1 Future Projections: The schedule on page 5-9 details the effect of anticipated future debt service requirements. The footnotes indicate the estimated future long-term debt. The most noteworthy column on this schedule is the column that indicates anticipated future tax levy impacts (right-most column). Going forward the City plans on continuing to issue revenue bonds for utility projects and finance special assessment projects with available funds to the extent possible. This strategy will reduce the annual general obligation borrowing to an average of $4,500,000 per year. Based upon the assumptions in this schedule, the City will continually use levy dollars to pay down debt. With past efforts, the need for levy dollars to pay down debt has leveled off and is expected to stay this way for the foreseeable future. Page 5 - 2 OUTSTANDING PRINCIPAL OUTSTANDING ORIGINAL BALANCE TO BE BALANCE PRINCIPAL INTEREST DEC. 31, RETIRED DEC. 31, DESCRIPTION AMOUNT RATE 2022 2023 2023 GENERAL OBLIGATION 2013 General Obligation Notes 1,125,000 3.38% 225,000 225,000 0 2014 General Obligation Notes 1,300,000 2.49% 650,000 300,000 350,000 2015 General Obligation Notes 3,550,000 2.71% 1,650,000 450,000 1,200,000 2015 General Obligation Notes 1,650,000 1,175,000 200,000 975,000 2016 General Obligation Notes 1,525,000 2.23% 425,000 225,000 200,000 2017 General Obligation Notes 8,050,000 2.46% 5,890,000 1,175,000 4,715,000 2018 General Obligation Notes 3,680,000 2.92% 3,385,000 100,000 3,285,000 2019 General Obligation Notes 5,025,000 2.23% 4,500,000 300,000 4,200,000 2020 General Obligation Notes 6,750,000 1.32% 6,525,000 125,000 6,400,000 2021 General Obligation Notes 5,200,000 1.54% 5,100,000 100,000 5,000,000 2022 General Obligation Notes 6,000,000 3.62% 6,000,000 100,000 5,900,000 TOTAL GENERAL OBLIGATION DEBT 35,525,000 3,300,000 32,225,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 100,000 50,000 50,000 2017A General Obligation Notes 200,000 2.68% 105,000 105,000 0 TOTAL TAX INCREMENTAL DISTRICT NO. 4 205,000 155,000 50,000 TAX INCREMENTAL DISTRICT NO. 5 2019B Refund of 2010 General Obligation Bonds 6,030,000 2.83% 5,230,000 300,000 4,930,000 2020A General Obligation Notes 3,050,000 1.32% 2,250,000 500,000 1,750,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 7,480,000 800,000 6,680,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes (2015 Refi) 2,435,000 2.38% 635,000 175,000 460,000 TOTAL TAX INCREMENTAL DISTRICT NO. 6 635,000 175,000 460,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 300,000 150,000 150,000 2018A General Obligation Note 100,000 2.87% 85,000 10,000 75,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 385,000 160,000 225,000 TAX INCREMENTAL DISTRICT NO. 8 2017A General Obligation Notes 200,000 2.68% 105,000 20,000 85,000 2017 General Obligation Notes 1,565,000 2.23% 1,020,000 115,000 905,000 2018A General Obligation Notes 850,000 2.88% 745,000 85,000 660,000 2019B General Obligation Note 275,000 2.83% 275,000 0 275,000 2021B General Obligation Note (Taxable) 3,680,000 1.70% 3,500,000 180,000 3,320,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 5,645,000 400,000 5,245,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 500,000 55,000 445,000 TOTAL TAX INCREMENTAL DISTRICT NO. 10 500,000 55,000 445,000 TOTAL GENERAL OBLIGATION DEBT 50,375,000 5,045,000 45,330,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 900,000 125,000 775,000 2015 Revenue Bonds 1,225,000 3.48% 725,000 75,000 650,000 2016 Revenue Bonds 1,225,000 2.37% 825,000 100,000 725,000 2018 Revenue Bonds 1,190,000 2.37% 1,025,000 50,000 975,000 2022 Revenue Bonds 8,095,000 4.52% 8,095,000 75,000 8,020,000 TOTAL SANITARY SEWER UTILITY 11,570,000 425,000 11,145,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 900,000 100,000 800,000 2022 Revenue Bonds 9,140,000 4.45% 9,140,000 250,000 8,890,000 TOTAL STORM SEWER UTILITY 10,040,000 350,000 9,690,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 7,650,000 425,000 7,225,000 TOTAL Lease Revenue Bonds 7,650,000 425,000 7,225,000 CITY OF KAUKAUNA 2023 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2022 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 2023 4,855,360 158,825 973,745 191,425 493,963 69,550 171,463 938,248 884,189 8,736,766.69 2024 4,901,944 50,750 937,585 210,800 602,040 77,888 165,188 857,648 870,439 8,674,280.02 2025 4,842,969 0 656,200 263,900 1,038,803 95,638 16,813 746,898 878,939 8,540,158.02 2026 4,976,094 0 1,121,800 0 1,987,028 98,013 16,363 756,054 863,845 9,819,195.54 2027 5,380,525 0 2,179,575 0 545,065 100,119 15,894 753,216 873,658 9,848,050.79 2028 4,737,038 0 2,202,188 0 538,153 111,788 20,325 759,673 882,001 9,251,164.27 2029 4,890,906 0 0 0 368,537 0 0 760,048 873,470 6,892,960.76 2030 5,075,500 0 0 0 385,812 0 0 753,198 870,320 7,084,829.51 2031 4,739,563 0 0 0 254,625 0 0 745,948 870,695 6,610,830.01 2032 2,407,625 00000 0 743,298 864,645 4,015,567.51 2033 555,156 00000 0 749,298 862,245 2,166,698.76 47,362,679 209,575 8,071,093 666,125 6,214,025 552,994 406,044 8,563,523 9,594,445 81,640,502 2023 Budget AS OF DECEMBER 31, 2022 CITY OF KAUKAUNA ANNUAL PRINCIPAL AND INTEREST DEBT SERVICE REQUIREMENTS Page 5 - 4 FISCAL EQUALIZED PERCENT OF YEAR PROPERTY LONG-TERM LEGAL END VALUE DEB T DEBT LIMIT 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% 2013 896,096,700 38,025,000 89.8% CITY OF KAUKAUNA 2023 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2013 THROUGH 2022 Page 5 - 5 89.8% 84.9% 77.8% 78.9% 71.7% 78.4% 77.3% 73.3% 73.2% 75.1% 68.9% 52.8% 49.1% 45.6% 44.2% 40.1% 49.4% 51.1% 49.3% 51.9% 51.1% 48.6% 37.0% 35.8% 32.2% 34.7% 31.6% 29.0% 26.2% 24.0% 21.3% 24.0% 20.3% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 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 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 2011 15,519 932,227,600 40,450,000 21,811,214 18,638,786 2.00% 1,201.03 CITY OF KAUKAUNA 2023 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 2023 5,045,000 1,346,587 6,391,587 17,344,388 36.85% 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% 2013 3,200,000 1,465,290 4,665,290 12,232,971 38.14% * 2014 Debt service total includes refinancing $1,000,000 notes for ERTIF #1 CITY OF KAUKAUNA 2023 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES Page 5 - 8 TOTAL VEHICLE STORM SANITARY CURRENT CURRENT AND ACTUAL REGISTRATION WATER SEWER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #4 TID #5 TID #6 TID #8 TID #10 ERTIF & UTILITY UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS SPCL ASMNT TRAN PAYMENTS PAYMENTS IMPACT REQUIREMENTS LEVY IMPACT 2023 5,470,000.00 155,000.00 800,000.00 175,000.00 400,000.00 55,000.00 160,000.00 335,000 197,100.00 0 2,742,900.00 0 2,742,900 2024 5,660,000.00 50,000.00 780,000.00 200,000.00 515,000.00 65,000.00 160,000.00 360,000 126,000.00 0 2,954,000.00 100,000 3,054,000 2025 5,650,000.00 0 515,000.00 260,000.00 845,000.00 85,000.00 15,000.00 360,000 0 0 3,220,000.00 200,000 3,420,000 2026 7,085,000.00 0 1,000,000.00 0 1,920,000.00 90,000 15,000.00 360,000 0 0 3,350,000.00 500,000 3,850,000 2027 7,310,000.00 0 2,100,000.00 0 505,000.00 95,000 15,000.00 360,000 0 0 3,885,000.00 700,000 4,585,000 2028 6,875,000.00 0 2,175,000.00 510,000.00 110000 20,000.00 360,000 0 0 3,350,000.00 900,000 4,250,000 2029 4,675,000.00 0 0 0 350,000.00 0 0.00 360,000 0 0 3,965,000.00 1,100,000 5,065,000 2030 5,000,000.00 0 0 0 375,000.00 0 0.00 360,000 0 0 4,265,000.00 900,000 5,165,000 2031 4,675,000.00 000000 360,000 0 0 4,065,000.00 1,000,000 5,065,000 2032 2,225,000.00 000000 360,000 0 0 1,865,000.00 2,500,000 4,365,000 2033 425,000.00 000000 360,000 0 0 65,000.00 2,500,000 2,565,000 2034 425,000.00 000000 360,000 0 0 265,000 2,500,000 2,765,000 2035 425,000.00 000000 360,000 0 0 265,000 2,500,000 2,765,000 2036 425,000.00 000000 360,000 0 0 265,000 1,500,000 1,765,000 56,325,000 205,000 7,370,000 635,000 5,420,000 500,000 385,000 5,015,000 323,100 0 34,521,900 16,900,000 51,421,900 The future debt service amounts above assume borrowing $6 million in 2023, $5 million in 2024 and 2025. CITY OF KAUKAUNA 2023 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2023 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 2023 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, 2022 Assigned for Subsequent Years Expenditures 1,351,976 PROJECTED CHANGE IN FUND BALANCE FROM OPERATIONS Revenues & Other Financing Sources 7,681,768 Expenditures (3,430,527) SUBTOTAL 4,251,241 PROJECTED BALANCE AS OF DECEMBER 31, 2022 Assigned for Subsequent Years Expenditures 5,603,217 2023 BUDGET CAPITAL PROJECTS FUNDS (420, 421, 422, 423) PROJECTED FUND BALANCE AS OF DECEMBER 31, 2022 BALANCE Page 6 - 2 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 1,760,000 0 0 0 0 Other Revenue 220,000 50,083 0 0 0 Interest 25,000 872 1,000 37,163 25,000 TOTAL REVENUE 2,005,000 50,955 1,000 37,163 25,000 EXPENDITURES Street Improvement 3,150,000 2,548,674 1,770,000 1,768,296 3,000,000 Property Acquisition 000 00 Sidewalk Replacement 485,000 682,916 180,000 0 180,000 Miscellaneous 1,060,000 0 0 0 0 TOTAL EXPENDITURES 4,695,000 3,231,589 1,950,000 1,768,296 3,180,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 2,500,000 2,276,500 1,950,000 2,462,500 2,820,000 Transferred from Special Assessment Fund 2,000,000 2,414,000 1,295,000 882,000 804,000 TOTAL OTHER FINANCING SOURCES 4,500,000 4,690,500 3,245,000 3,344,500 3,624,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES 1,810,000 1,509,866 1,296,000 1,613,367 469,000 Cash Balance at December 31, 2021 (1,102,345) Cash Balance at December 31, 2022 511,022 Cash Balance at December 31, 2023 980,022 CITY OF KAUKAUNA 2023 Budget STREET & SIDEWALK CAPITAL PROJECTS FUND (420) REVENUES & EXPENDITURES SUMMARY Page 6 - 3 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 000 00 Other Revenue 0 0 0 4,250 0 Interest 2,500 394 1,000 14,889 10,000 TOTAL REVENUE 2,500 394 1,000 19,139 10,000 EXPENDITURES Police Department 000 00 Fire Department 132,000 130,268 460,000 111,842 158,158 Ambulance 0 0 0 0 290,000 Building Inspection 0 0 0 0 60,000 Engineering 0 0 27,000 0 0 Equip Maintenance & Replace 218,000 168,170 470,000 560,229 730,000 Public Library 000 00 Parks 14,000 0 0 0 0 Swimming Pool 15,000 65,385 0 0 0 1000 Island Center 000 00 Other General Govt Outlay 000 00 TOTAL EXPENDITURES 379,000 363,822 957,000 672,071 1,238,158 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 50,000 379,000 900,000 1,138,500 491,000 Transferred from Special Assessment Fund 000 00 TOTAL OTHER FINANCING SOURCES 50,000 379,000 900,000 1,138,500 491,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (326,500) 15,571 (56,000) 485,568 (737,158) Cash Balance at December 31, 2021 322,842 Cash Balance at December 31, 2022 808,410 Cash Balance at December 31, 2023 71,252 CITY OF KAUKAUNA 2023 Budget EQUIPMENT CAPITAL PROJECTS FUND (421) REVENUES & EXPENDITURES SUMMARY Page 6 - 4 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 0 0 0 0 75,000 Other Revenue 0 1,614,891 0 42,318 20,000 Interest 1,000 1,133 800 31,800 25,000 TOTAL REVENUE 1,000 1,616,024 800 74,118 120,000 EXPENDITURES Grignon Mansion Buildings 0 0 300,000 103,400 146,600 Grignon Mansion Equipment 000 00 Parks Buildings 530,000 8,704 0 44,000 496,000 Parks Equipment 1,200,000 0 150,000 21,200 0 Parks Trails and Bridges 200,000 151,778 560,000 222,000 1,050,000 Parks Sidewalk 0 0 0 0 300,000 Parks Property Acquisition 0 260,065 0 0 0 Swimming Pool Buildings 0 8,242 1,975,000 63,000 4,200,000 Swimming Pool Equipment 600,000 0 0 0 0 Swimming Pool Sidewalks 000 00 1000s Island Buildings 0 0 0 13,397 80,000 1000s Island Trails and Bridges 35,000 26,123 0 0 0 Parks Outlay Trails & Walking Bridges 0 773,422 1,250,000 2,032 0 Fox River Board Walk 0 337,594 0 0 0 TOTAL EXPENDITURES 2,565,000 1,565,928 4,235,000 469,029 6,272,600 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 0 934,500 4,235,000 2,285,000 2,510,000 Transferred from Special Assessment Fund 0 58,583 0 50,000 50,000 Transferred from Capital Project Fund 0 0 0 0 580,000 TOTAL OTHER FINANCING SOURCES 0 993,083 4,235,000 2,335,000 3,140,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (2,564,000) 1,043,179 800 1,940,089 (3,012,600) Cash Balance at December 31, 2021 1,387,422 Cash Balance at December 31, 2022 3,327,511 Cash Balance at December 31, 2023 314,911 CITY OF KAUKAUNA 2023 Budget PARK & POOL CAPITAL PROJECTS FUND (422) REVENUES & EXPENDITURES SUMMARY Page 6 - 5 2022 2021 2021 2022 ESTIMATED 2023 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 000 00 Other Revenue 000 00 Interest 10,000 546 1,500 10,317 10,000 Sale of Muncipal Land 0 0 0 646,531 300,000 TOTAL REVENUE 10,000 546 1,500 656,848 310,000 EXPENDITURES Fire/Public Works Maint Building 000 00 Fire/Public Works Maint Miscellaneous 000 00 Municipal Building Miscellaneous 0 0 0 12,300 14,000 Municipal Building Buildings 000 00 Police Department Miscellaneous 000 00 Police Department Buildings 000 00 Fire Department Miscellaneous 000 00 Fire Department Building 000 00 Street Signs & Markers Building 0 25,065 0 0 0 Street Signs & Markers Miscellaneous 0 0 700,000 450,000 215,000 Traffic Controls Buildings 000 00 Traffic Controls Miscellaneous 85,000 9,697 0 201 30,000 Bridge Maintenance Building 000 00 Bridge Maintenance Miscellaneous 000 00 Public Library Miscellaneous 000 00 Public Library Buildings 0 0 64,000 0 79,000 Grignon Mansion Building 000 00 Grignon Mansion Miscellaneous 000 00 Community Center Building 000 00 Community Center Miscellaneous 000 00 Swimming Pool Building 000 00 Swimming Pool Miscellaneous 000 00 Athletic Field Building 000 00 Athletic Field Miscellaneous 000 00 1000 Island Center Miscellaneous 000 00 1000 Island Center Buildings 000 00 TOTAL EXPENDITURES 85,000 34,762 764,000 462,501 338,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 0 460,000 664,000 64,000 29,000 Transferred from Other Funds 0 0 0 12,500 0 TOTAL OTHER FINANCING SOURCES 0 460,000 664,000 76,500 29,000 OTHER FINANCING USES Transfer to Capital Project Fund 0 0 0 58,630 580,000 TOTAL OTHER FINANCING SOURCES 0 0 0 58,630 580,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (75,000) 425,784 (98,500) 212,217 (579,000) Cash Balance at December 31, 2021 744,057 Cash Balance at December 31, 2022 956,274 Cash Balance at December 31, 2023 377,274 CITY OF KAUKAUNA 2023 Budget BUILDING & MISCELLANEOUS CAPITAL PROJECTS FUND (423) REVENUES & EXPENDITURES SUMMARY Page 6 - 6 CITY OF KAUKAUN A updated 9/28/2022 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2023-2027 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2023 EQUIPMENT 421 - Equipment Purchase 3/4 ton (new fleet) $53,000 $53,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #213) $205,000 $205,000 421 - Equipment Fire SCBA Harness, Bottle, and Mask Replacements $90,000 $90,000 421 - Equipment Fire Response/Command Vehicle $85,000 $17,000 $68,000 2023* SANITARY SEWER* 602 - Sanitary Kenneth Avenue Area (Phase 3 of 3, Klien to Kenneth/3rd) $400,000 $75,000 $325,000 602 - Sanitary Reaume Avenue Area (4th, 5th, Hendricks) $800,000 $200,000 $600,000 602 - Sanitary CE Lift Station Interceptor to KHS $300,000 $300,000 602 - Sanitary Manhole Lining/Repair $25,000 $25,000 2023 PARK & POOL IMPROVEMENTS 422- Parks and Pools Park Pav illion Maintenance/Updates - Riverside Park Roof $30,000 $30,000 422- Parks and Pools Pool Reconstruction $6,000,000 $5,000,000 $4,000,000 422- Parks and Pools New Flooring in Nature Center $15,000 $15,000 422- Parks and Pools New Siding on Nature Center $65,000 $65,000 422- Parks and Pools Plazas 1st & 2nd Street Ally $450,000 $375,000 $75,000 422- Parks and Pools Municipal Tree Replacement / Reforestation - EAB $50,000 $25,000 $25,000 2023* STORM SEWER* 601 - Storm Pool Road and Parking Lot $80,000 $80,000 601 - Storm Quinney / Metoxen Street Area 1 of 2 $450,000 $50,000 $400,000 601 - Storm Schultheis/Oak Street Storm Sewer $65,000 $15,000 $50,000 601 - Storm Company Woods Pond $200,000 $120,000 $80,000 601 - Storm Parallel 36" Storm in Linda Ct and Thelen Ave $600,000 $600,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 * Funds were borrowed in prior year Page 6 - 7 CITY OF KAUKAUN A updated 9/28/2022 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2023-2027 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2023 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk White Dove, White Birch, Boxer, Greyhound $1,600,000 $1,000,000 $600,000 Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 1 $1,300,000 $500,000 $700,000 420 - Streets and Sidewalk Concrete Street Patch Program $500,000 $500,000 420 - Streets and Sidewalk Schultheis Street/Oak Street $300,000 $200,000 $100,000 420 - Streets and Sidewalk Loderbauer Rd Urbanization $250,000 $200,000 $50,000 420 - Streets and Sidewalk Canal Street $350,000 $180,000 $50,000 $117,000 420 - Streets and Sidewalk Alley Reconstruction (Downtown) $350,000 $200,000 $150,000 420 - Streets and Sidewalk Bridge Epoxy Overlays - LAwe and Island $40,000 $40,000 2023 SIDEWALKS 2023 MISCELLANEOUS 423 – Bldgs & Misc Library Confernce Room Technology Replacement $15,000 $15,000 468 - TIF #8 Dreamv ille Kaukauna (Apartments) Additional Incentives $2,455,000 $2,455,000 $2,455,000 468 - TIF #8 Library $600,000 $600,000 $600,000 TOTAL $17,758,000 $11,765,000 $1,990,000 $1,285,000 $1,250,000 $0 $7,420,000 * Funds were borrowed in prior year Page 6 - 8 CITY OF KAUKAUN A updated 9/28/2022 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2023-2027 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 $400,000 $400,000 421 - Equipment Athletic Field Groomer (new fleet) $26,000 $26,000 421 - Equipment Replace 2008 Skid Steer Loader (Fleet #30) $40,000 $40,000 421 - Equipment Code Enforcement Truck - EV $60,000 $60,000 421 - Equipment Platform Ladder Truck $1,700,000 $1,700,000 421 - Equipment Election Badger Book $40,000 $0 $40,000 421 - Equipment Replace 2000 Pick Up Truck #19 with EV - Environmental Center $60,000 $60,000 2024 PARK & POOL IMPROVEMENTS 422- Parks and Pools Park Pav illion Updates - Park TBD $400,000 $250,000 $150,000 2024 STORM SEWER* 601 - Storm Quinney/Metoxen Street Area Phase 2 $400,000 $50,000 $350,000 601 - Storm Mini Storm Sewer - East 19th Street $150,000 $50,000 $100,000 601 - Storm Badger Road Pond $350,000 $350,000 601 - Storm Glenview Avenue Storm Sewer $350,000 $350,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2024 SANITARY SEWER* 602- Sanitary River Street Sanitary Sewer and Easement $150,000 $10,000 $140,000 602- Sanitary Thilmany Interceptor $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) $1,300,000 $200,000 $1,100,000 2024 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk South Weiler Road, Campfire Court, Antelope, White Wolf $1,300,000 $600,000 $700,000 Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 2 $1,500,000 $750,000 $750,000 420 - Streets and Sidewalk Pool Road and Parking Lot $225,000 $225,000 420 - Streets and Sidewalk 3rd Avenue & Kenneth Avenue (3rd to 10th) $2,600,000 $1,900,000 $700,000 2024 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2024 MISCELLANEOUS 423 – Bldgs & Misc Library Offices $100,000 $100,000 423 – Bldgs & Misc Rail Crossing Quiet Zone Project TBD TBD TOTAL $12,124,000 $6,184,000 $2,745,000 $1,185,000 $1,820,000 $0 $190,000 * Funds were borrowed in prior year Page 6 - 9 CITY OF KAUKAUN A updated 9/28/2022 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2023-2027 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 1995 Grader with Wing (Fleet #20) $400,000 $400,000 421 - Equipment Replace 2012 Chevy 1 Ton Dump (Truck 9) With Plow $65,000 $65,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #212) $168,000 $168,000 421 - Equipment Replace 2014 Peterbilt Garbage Truck (228) $300,000 $300,000 421 - Equipment Replace 2009 Pick Up Truck (Fleet #14) - Engineering $40,000 $40,000 421 - Equipment Ambulance Cot $25,000 $25,000 421 - Equipment Power Load System (Fire Department) $34,100 $34,100 2025 PARK & POOL IMPROVEMENTS 422- Parks and Pools Kakalin Trail Extension (TIF 8) $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 Riverview Stormwater Detention $2,000,000 $1,400,000 $600,000 2025 SANITARY SEWER 602- Sanitary Desnoyer Street Area Ut illity Relay (Seymour, Ducharme, Blackwell, Desnoyer) $1,250,000 $200,000 $1,050,000 2025 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Ridgecrest Drive, Nikki Lane $700,000 $250,000 $467,000 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 MISCELLANEOUS 423 - Buildings and Misc Library workroom redesign and sorting machine $55,000 $55,000 423 - Buildings and Misc Replace Video Surveillance Cameras $50,000 $50,000 TOTAL $8,406,100 $3,556,100 $1,517,000 $1,660,000 $1,050,000 $0 $630,000 * Funds were borrowed in prior year Page 6 - 10 CITY OF KAUKAUN A updated 9/28/2022 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2023-2027 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 $935,000 $935,000 421 - 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 Park Upgrades (Pav ilion TBD which park) $400,000 $400,000 422- Parks and Pools Grignon Mansion Project $600,000 $300,000 $300,000 grant 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 Antelope & Bear Paw (?) $900,000 $300,000 $600,000 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 2026 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2026 MISCELLANEOUS 423 - Buildings and Misc Replace Library Playmat $15,000 $15,000 TOTAL $8,755,000 $4,795,000 $1,925,000 $1,635,000 $0 $0 $100,000 * Funds were borrowed in prior year Page 6 - 11 CITY OF KAUKAUN A updated 9/28/2022 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2023-2027 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) 421 - Equipment Replace 2012 Chevy Silverado 1500 4 X 4 (Engineering) $40,000 $40,000 421 - Equipment Library Book Mobile $205,000 2027 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc 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 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 STREET PAVING New Cocnrete Streets 420 - Streets and Sidewalk Reconstruction 420 - Streets and Sidewalk Kenneth Avenue Area Reconstruction Phase 2 (2022 Ut ility Work) $5,000,000 $3,500,000 420 - Streets and Sidewalk 2027 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 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 TOTAL $7,965,000 $1,010,000 $4,375,000 $345,000 $875,000 $0 $0 * Funds were borrowed in prior year Page 6 - 12 Page 7 - 1 CITY OF KAUKAUNA 2023 BUDGE T 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 000 00 5104 Temporary Payroll 150 300 150 150 150 Fringe Benefits 5154 Social Security 202 00 5163 Workers Compensation 000 00 TOTAL PERSONNEL SERVICES 152 300 152 150 150 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 75,000 103,037 59,550 52,537 48,000 Supplies 5401 Office Supplies 02 6 0 0 0 TOTAL NON-PERSONNEL SERVICES 75,000 103,063 59,550 52,537 48,000 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL ASSESSMENT 75,152 103,363 59,702 52,687 48,150 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 3 CIT Y OF KAUKAUNA 2023 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 25,500 28,830 28,000 18,981 28,000 TOTAL NON-PERSONNEL SERVICES 25,500 28,830 28,000 18,981 28,000 TOTAL AUDITING SERVICES 25,500 28,830 28,000 18,981 28,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 5 CIT Y OF KAUKAUNA 2023 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 92,408 87,952 91,761 90,839 99,824 5119 Longevity Pay 01 83 0 3 04 8 Fringe Benefits 5151 Retirement Plan 6,801 6,764 6,748 8,830 10,274 5152 Residency 000 00 5154 Social Security 8,159 7,910 8,407 10,393 11,559 5157 Group Health Insurance 24,035 23,982 23,401 23,401 24,088 5160 Group Life Insurance 322 306 321 344 361 5163 Workers Compensation 176 225 174 258 257 5166 Unemployment Insurance 000 00 TOTAL PERSONNEL SERVICES 131,901 127,156 130,842 134,095 146,411 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 99 0 0 300 5208 Travel - City Business 1,000 10 1,000 197 1,000 5211 Education & Memberships 500 689 500 501 500 Purchased Services 5303 Communications 200 300 300 300 300 5315 Maintenance - Office Equipment 000 00 5325 Contractual Services 3,000 5,042 3,000 25 4,500 5328 Advertising 000 0 5 00 Supplies 5401 Office Supplies 300 1,015 300 14 300 5431 Postage 20 0 20 0 0 TOTAL NON-PERSONNEL SERVICES 5,020 7,155 5,120 1,037 7,400 OUTLAY 5804 Office Equipment 0 0 0 1,741 0 TOTAL OUTLAY 0 0 0 1,741 0 TOTAL CITY ATTORNEY 136,921 134,311 135,962 136,873 153,811 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 7 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET City Attorney 0.75 0.75 103,823 103,823 107,976 Paralegal 0.50 0.75 32,029 32,029 43,118 Kaukauna Utility Allocation (44,091) (45,013) (51,270) TOTAL 1.25 1.50 91,761 90,839 99,824 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7 - 8 Page 7 - 9 CITY OF KAUKAUNA 2023 BUDGE T 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. 2022 Goals and Objectives  Prepare numerous agendas and recording of minutes, resolutions, and ordinances.  Issue various licenses and permits.  Maintain City records  Administer oaths of office  Meet Legal Advertising deadlines  Meet Posting requirements 2022 Acco mplishments  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. 2023 Goals and Objectives  Prepare numerous agendas and recording of minutes, resolutions, and ordinances.  Issue various licenses and permits.  Maintain City records  Administer oaths of office  Meet Legal Advertising deadlines  Meet Posting requirements Service Effo rts: ITEM AS OF 12/31/20 AS OF 12/31/21 AS OF 06/30/22 # of coun cil meetings 24 24 12 # of resolutio ns processed 29 29 35 # of ordina nces processed 21 28 13 # of licen ses issued 208 210 105 # of dog licenses issued 1019 657 476 Page 7 - 10 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 141,396 146,297 151,759 151,759 159,300 5107 Overtime Pay 000 00 5119 Longevity Pay 620 620 660 660 675 Fringe Benefits 5151 Retirement Plan 7,877 8,089 8,072 8,072 8,838 5152 Residency 4,091 4,152 4,233 4,233 4,402 5154 Social Security 10,864 10,044 9,900 9,900 10,368 5157 Group Health Insurance 24,035 23,982 23,401 23,401 24,088 5160 Group Life Insurance 213 273 287 295 310 5163 Workers Compensation 2,554 2,471 2,564 2,616 2,494 TOTAL PERSONNEL SERVICES 191,650 195,927 200,876 200,936 210,475 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 45 800 0 800 5208 Travel - City Business 900 398 900 600 900 5211 Education & Memberships 700 649 700 150 700 Purchased Services 5317 Short/Over Cash Receipts 0 19 0 (6) 0 5325 Contractual Services 11,250 12,253 22,000 15,478 17,000 5328 Advertising 10,000 1,778 3,000 10,000 10,000 5334 Printing Expense 0 7,172 10,000 0 0 5392 Uncollected Taxes 000 00 Supplies 5401 Office Supplies 2,000 1,202 2,000 2,000 2,000 5402 Desktop Printing Expense 000 00 5422 Data Processing Supplies 500 0 500 0 500 5431 Postage 0 30 3,200 10 0 5497 Bank & Credit Card Fees 5,000 25,683 9,000 23,434 22,000 5499 Miscellaneous 3,000 221 1,000 (60) 1,000 TOTAL NON-PERSONNEL SERVICES 34,150 49,449 53,100 51,606 54,900 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL CLERK 225,800 245,376 253,976 252,542 265,375 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 11 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Clerk 1.00 1.00 70,548 70,548 73,370 Accounting Specialist (AP) 1.00 1.00 53,630 53,630 56,602 Accounting Specialist (AR) 0.50 0.50 27,581 27,581 29,328 TOTAL 2.50 2.50 151,759 151,759 159,300 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK Page 7 - 12 Page 7 - 13 CITY OF KAUKAUNA 2023 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 4,500 4,500 4,500 4,500 4,500 Fringe Benefits 5154 Social Security 65 65 65 65 65 5163 Workers Compensation 989 98 TOTAL PERSONNEL SERVICES 4,574 4,573 4,574 4,574 4,573 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 000 00 5211 Education & Memberships 000 00 5215 Expense Allowance 000 00 TOTAL NON-PERSONNEL SERVICES 000 00 TOTAL COMMISSIONERS 4,574 4,573 4,574 4,574 4,573 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 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 2023 BUDGET Page 7 - 16 Page 7 - 17 CITY OF KAUKAUNA 2023 BUDGE T 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 34,320 33,620 34,320 34,320 41,040 Fringe Benefits 5154 Social Security 498 531 498 498 595 5163 Workers Compensation 65 193 65 204 221 5166 Unemployment Insurance 000 00 TOTAL PERSONNEL SERVICES 34,883 34,344 34,883 35,022 41,856 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,500 635 2,500 1,960 2,000 5208 Travel - City Business 700 0 0 240 1,500 5211 Education & Memberships 4,200 4,261 4,200 4,668 5,020 Supplies 5499 Miscellaneous 0 375 0 22 50 TOTAL NON-PERSONNEL SERVICES 7,400 5,271 6,700 6,890 8,570 TOTAL COMMON COUNCIL 42,283 39,615 41,583 41,912 50,426 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 19 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Alderman ** ** 4,920 4,920 6,040 Alderman ** ** 4,200 4,200 5,000 Alderman ** ** 4,200 4,200 5,000 Alderman ** ** 4,200 4,200 5,000 Alderman ** ** 4,200 4,200 5,000 Alderman ** ** 4,200 4,200 5,000 Alderman ** ** 4,200 4,200 5,000 Alderman ** ** 4,200 4,200 5,000 TOTAL 0.00 0.00 34,320 34,320 41,040 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL CITY OF KAUKAUNA 2023 BUDGET Page 7 - 20 Page 7 - 21 CIT Y OF KAUKAUNA 2023 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. 2022 Goals  Continue to build meaningful community relationships in order to grow sponsorships and revenue sources for the Live! F rom Hydro Park concert series and Kaukauna Farmers Market.  Work with the Mayor’s office to explore new municipal programs and events that highlight Kaukauna’s parks a nd public spaces.  Work with Grignon Mansion, 1000 Islands Environmental Center, Kaukauna Public Library and Kaukauna Re creation Department to cross-promote events and programs in the community. 2022 Acco mplishments  Added additional activities, vendors, food trucks at Live! From Hydro Park Music Series.  Began working with Streets/Parks Department, Fire Department, Police Department, Clerk Office, & Re creation Department on implementing a new Special Event Application process.  Began working on creating a mutual agreement with Community Sport Clubs/Organizations.  Offered additional Special Events to the Community.  Continue to evaluate Grignon Mansion programming/events. 2023 Goals  Complete a new Special Event Application process for external community groups.  Add additional Special Events for the Community.  Continue to evaluate Park Pavillion and Park Playground renovations.  Begin working on Park Master Plan (Last one was completed in 2019).  Continue to evaluate Community Enrichment Coordinator, Recreation Program Manager & Office Assi stant job descriptions and duties. Page 7 - 22 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 85,669 71,669 99,532 5104 Temporary Payroll 18,285 1,916 19,308 3,123 28,041 5119 Longevity Pay 000 00 Fringe Benefits 5151 Retirement Plan 0 0 5,568 4,658 6,768 5152 Residency 0 0 5,140 0 0 5154 Social Security 1,399 28 6,834 5,528 8,021 5157 Group Health Insurance 0 0 17,751 0 24,088 5160 Group Life Insurance 0 0 90 77 111 5163 Workers Compensation 660 70 3,664 2,610 4,082 TOTAL PERSONNEL SERVICES 20,344 2,013 144,024 87,665 170,643 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 300 0 300 0 300 5208 Travel - City Business 60 0 50 0 50 5211 Education & Memberships 75 0 50 0 50 Purchased Services 5303 Communications 000 00 5325 Contractual Services 500 0 0 11,360 0 5334 Printing Expense 200 88 350 0 200 5340 Rent - Equipment 200 0 200 0 200 5922 Farmers Market Expenses 1,000 2,963 1,000 2,600 2,000 5923 Hydro Live Expenses 40,000 53,742 45,000 52,000 48,000 5924 Fox Firecracker 5K 2,000 1,242 5,000 1,000 1,500 Supplies 5401 Office Supplies 100 0 100 34 100 5402 Desktop Printing Expense 100 0 100 0 100 TOTAL NON-PERSONNEL SERVICES 44,535 58,034 52,150 66,994 52,500 OUTLAY 5804 Office Equipment 4 0 000 00 TOTAL OUTLAY 4 0 000 00 TOTAL COMMUNITY ENRICHMENT 65,279 60,048 196,174 154,659 223,143 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 23 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Community Enrichment Director 1.00 1.00 85,669 71,669 99,532 TOTAL 1.00 1.00 85,669 71,669 99,532 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMUNITY ENRICHMENT Page 7 - 24 Page 7 - 25 CITY OF KAUKAUNA 2023 BUDGE T DIVISION: GENERAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Administration of elections per State Statutes. 2022 Goals and Objectives Conduct two elections in 2021 and four in 2022. Ongoing training for election officials and staff. Continue to use the Council Chambers and Community Room as polling places. 2022 Accomplishments Conducted two elections in 2021 and four in 2022. Ongoing training for election officials and staff. Continue to use the Community Room and Council Chambers as polling places. 2023 Goals and Objectives 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. Service Efforts: ELECTION NO. OF REGISTERED VOTERS ELECTION DAY CHANGES Primary – 2/15/21 10,391 7 Spring – 4/6/21 10,375 11 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 Page 7 - 26 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,000 623 1,000 1,415 1,000 5104 Temporary Payroll 16,000 6,065 16,000 15,310 16,000 Fringe Benefits 5151 Retirement Plan 6 800 00 5154 Social Security 77 103 309 108 77 5163 Workers Compensation 32 10 32 0 0 5166 Umeployment Insurance 000 00 TOTAL PERSONNEL SERVICES 17,177 6,802 17,341 16,833 17,077 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 2,100 240 4,500 4,500 2,100 5334 Printing Expense 4,000 1,788 6,000 6,000 4,000 Supplies 5401 Office Supplies 4,000 863 5,000 5,000 4,000 5431 Postage 500 0 4,000 4,000 3,000 5499 Miscellaneous 250 0 250 250 250 TOTAL NON-PERSONNEL SERVICES 11,150 2,891 20,050 19,750 13,650 OUTLAY 5804 Office Equipment 0 0 2,000 0 2,000 5807 Machinery, Tools & Instruments 000 00 TOTAL OUTLAY 0 0 2,000 0 2,000 TOTAL ELECTIONS 28,327 9,693 39,391 36,583 32,727 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 27 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: GENERAL GOVERNMENT DEPARTME NT: FINANCE MISSION STATEMENT T he 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. 2022 Goals and Objectives Continue to document procedures between Clerk and Finance office that streamlines processes and formulizes responsibilities for staff and areas. Finalize the 5-year operating and people plan that includes the new department managers and their goals. Present to Finance and Personnel committee for feedback. Establish bi-annual update meeting/process Implement automated Accounts Payable process that will save city time and money. Through this process it will give access to other department manager’s accounts and invoices for reference Administer the spending plan of the American Rescue Plan Act Funds as well as establish a spend tracker. File all necessary reports to meet Federal Government regulation for these funds. Migrate our Accounting system to a cloud base solution. Implement monthly reporting and data analysis. 2022 Acco mplishments Administered the spending plan of the American Rescue Plan Act Funds as well as establish a spend tracker. Filed all necessary reports to meet Federal Government regulation for these funds. Implement automated Accounts Payable process that will save city time and money. This automating gains efficient for all involved from paying the invoice to referencing the digital version later. Developed the 5-year operating and people plan that includes the new department managers and their goals. Administered the bond issuance for the 2022 Capital Borrowing, month end close process, and 2022 Budget process. Assessed the Storm Water and Sanitary Utilities Rates and developed a plan to get the rates to a level that will support the necessary borrowing for capital improvement. Continued to work with a new developer on the uptown site on twin apartment complexes to develop a incentive package that works for the Developer and City Tax Increment District (TID) 2023 Goals and Objectives 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. Page 7 - 28 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 229,378 218,193 237,798 221,580 207,875 5107 Overtime Pay 000 00 5119 Longevity Pay 480 480 515 305 180 Fringe Benefits 5151 Retirement Plan 15,515 14,687 15,490 14,423 14,148 5152 Residency 0 0 0 6,608 9,012 5154 Social Security 17,584 15,901 18,231 16,974 15,916 5157 Group Health Insurance 70,203 64,516 46,005 46,669 48,175 5160 Group Life Insurance 394 399 419 308 203 5163 Workers Compensation 437 370 453 377 354 TOTAL PERSONNEL SERVICES 333,991 314,546 318,911 307,244 295,863 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,500 0 2,500 0 2,500 5208 Travel - City Business 600 82 600 270 600 5211 Education & Memberships 700 801 700 265 700 Purchased Services 5303 Communications 480 623 660 660 660 5325 Contractual Services 102,000 87,079 110,600 71,442 129,500 5332 Shared Services (35,159) (33,596) (38,649) (38,649) (37,506) 5334 Printing Expense 700 1,108 1,655 1,385 1,000 Supplies 5401 Office Supplies 600 1,128 200 200 300 5402 Desktop Printing Expense 200 0 200 0 200 5422 Data Processing Supplies 00 1 0 0 00 5423 Filing Fees 50 0 50 0 0 TOTAL NON-PERSONNEL SERVICES 72,672 57,225 78,616 35,573 97,954 OUTLAY KITD User Fees 000 00 KITD Infrastructure Mtnce/Replace 000 00 5804 Office Equipment 0 400 0 0 0 TOTAL OUTLAY 0 400 0 0 0 TOTAL FINANCE 406,662 372,171 397,527 342,817 393,817 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 29 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Finance Director 1.00 1.00 111,671 122,271 132,532 Staff Accountant 1.00 1.00 70,851 69,851 75,343 Accounting Specialist (Payroll) 1.00 0.00 55,276 29,458 0 TOTAL 3.00 2.00 237,798 221,580 207,875 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE CITY OF KAUKAUNA Page 7 - 30 Page 7 - 31 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTME NT: HUMAN RESOURCES MISSION STATEMENT T he Human Resources Department provides effective human resources services to all employees of the City, maintain compliance with all regulations (State & Federal) and administer all Human Resources policies and procedures. This is accomplished through the following functions: labor relations, policy and procedure development, recruitment and hiring, human resource records maintenance, employee counseling, employee assistance program, unemployment compensation, employee orientation, wage and salary administration, benefits administration, law compliance, training and education and employee relations. 2022 Goals  Implement plans laid out as a result of the organizational analysis.  Complete labor contract negotiations for Police contract that expires December 31, 2022.  Research and implement a new Occupational Health provider that is more cost effective and closer proximity to City of Kaukauna facilities.  Refine and provide structure to the new hire onboarding process both internally before hire and the days/wee ks following the new hire’s start date.  Research, develop and implement a performance review process. 2022 Accomplishments  Successfully completed transition of new HR Director  Re-classified Payroll Specialist position to HR/Payroll Generalist for better employee support and internal wor kflows  Responsible for policies and procedures developed and implemented with new 2022 handbook  In collaboration with external consultant, completed a compensation and classification analysis of non-rep positions  Researched, designed, and implemented a new performance management system  Completed employee engagement survey to identify areas for growth  Refined new hire onboarding process  Completed labor negotiations with Fire Union  Completed labor negotiations with Police Union 2023 Goals  Implement plans laid out as a result of the compensation and classification analysis  Create Diversity, Equity and Inclusion committee  Begin updating safety manual  Refine onboarding and training program for seasonal employees  Research and implement a new Occupational Health provider that is more cost effective and closer proximity to City of Kaukauna facilities. Page 7 - 32 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 85,627 113,677 159,654 5119 Longevity Pay 000 00 Fringe Benefits 5151 Retirement Plan 0 0 5,566 7,389 10,856 5152 Residency 0 0 5,138 0 0 5154 Social Security 0 0 6,550 8,696 12,214 5157 Group Health Insurance 0 0 23,401 13,923 48,175 5160 Group Life Insurance 0 0 60 91 126 5163 Workers Compensation 0 0 163 216 271 TOTAL PERSONNEL SERVICES 0 0 126,505 143,992 231,296 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 000 0 3 00 5211 Education & Memberships 0 0 800 925 1,500 5218 Tuition Reimbursement Program 8,000 3,587 7,000 5,890 8,000 Purchased Services 5303 Communications 0 0 0 1,618 540 5325 Contractual Services 169,078 184,064 83,500 151,076 112,000 5326 Recuritment Expenses 0 129 6,500 8,187 8,200 5328 Advertising 1,000 0 0 0 0 5332 Shared Services (16,987) (14,449) (20,487) (20,487) (32,073) 5334 Printing Expense 100 31 0 0 0 5385 Employee Wellness Program 2,500 1,272 2,000 1,375 2,000 5398 Employee Safety Program 1,500 91 1,500 485 1,500 5399 Employee Assistance Program 3,500 2,527 3,000 3,000 3,000 Supplies 5401 Office Supplies 100 75 200 304 300 5402 Desktop Printing Expense 0 192 200 138 200 TOTAL NON-PERSONNEL SERVICES 168,791 177,518 84,213 152,511 105,467 TOTAL HUMAN RESOURCES 168,791 177,518 210,718 296,503 336,763 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 33 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Human Resources Director 1.00 1.00 85,627 80,427 101,672 HR/Payroll Generalist 0.00 1.00 0 33,250 57,982 TOTAL 1.00 2.00 85,627 113,677 159,654 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: HUMAN RESOURCES Page 7 - 34 Page 7 - 35 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY MISSION STATEMENT This department accounts for the costs associated with managing the City’s computer network. The history of this department started many years ago as a shared service between the Kaukauna Utilities and the City of Kaukauna. Both entities needed an information technology (IT) support but were young in the need for this service. Through the years the need for the service has grown to the point where both the City and Kaukauna Utilities has the need to have its own department. In 2023 the City of Kaukauna will have its own department and staff to support this function. This will give the dedication to the City service, infrastructure, and vision of the IT future for the City. This department will comprise of a System Administrator and managed service that will be contracted with a private company. The managed service will manage the day-to-day operations, help desk ticketing, and network uptime. They Systems Administrator will be responsible for developing internal policies and procedures, ensuring policies are being followed by users, long term goals and projects of the City and project coordinating of the projects. 2023 Goals  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 databa se  Ensure network has less than three major interruptions through the year. Page 7 - 36 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 48,368 38,903 87,219 5119 Longevity Pay 000 00 Fringe Benefits 5151 Retirement Plan 0 0 3,144 2,529 5,931 5152 Residency 0 0 2,902 0 0 5154 Social Security 0 0 3,700 2,976 6,672 5157 Group Health Insurance 0 0 23,401 0 24,088 5160 Group Life Insurance 0 0 60 0 60 5163 Workers Compensation 0 0 92 74 148 TOTAL PERSONNEL SERVICES 0 0 81,667 44,482 124,118 NON-PERSONNEL SERVICES Travel/Training 5211 Education & Memberships 5,000 0 0 2,000 8,100 Purchased Services 5303 Communications 4,800 0 0 0 0 5304 Computing 11,000 867 1,000 0 10,000 5305 Cybersecurity 7,500 4,188 36,100 37,444 43,100 5315 Maintenance - Office Equipment 000 00 5324 User Licencing 000 00 5325 Contractual Services 173,416 263,218 243,400 227,915 190,700 5332 Shared Services (18,535) (22,157) (35,015) (35,015) (34,871) Supplies 5401 Office Supplies 0001 70 5422 Data Center 89,900 4,271 33,000 30,152 25,000 TOTAL NON-PERSONNEL SERVICES 273,081 250,387 278,485 262,513 242,029 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL INFORMATION TECHNOLOGY 273,081 250,387 360,152 306,995 366,147 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 37 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Help Desk Technician 1.00 0.00 48,368 38,903 0 IT Manager 0.00 1.00 0 0 87,219 TOTAL 1.00 1.00 48,368 38,903 87,219 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY Page 7 - 38 Page 7 - 39 CITY OF KAUKAUNA 2023 BUDGE T 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. 2022 Goals and Objectives Incre ase tax base through new residential and commercial development. Upd ate our parks to include amenities such as a new sports complex (baseball fields), a pickle ball complex, and a music pavilion/amphitheater at Hydro Park. Work with Habitat for Humanity’s “Rock the Block” in the Riverside Park neighborhood to help revitalize the area, increase our tax base and reduce crime. Work with downtown business owners to include façade upgrades. Improve the two vacant city owned lots on 2nd and 3rd Streets. 2022 Accomplishments Increased tax base through new residential and commercial development. Upd ate 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. (In progress) Work with Habitat for Humanity’s “Rock the Block” in the Riverside Park neighborhood to help revitalize the area, increase our tax base and reduce crime. Work with downtown business owners to include façade upgrades. Improve the two vacant city owned lots on 2nd and 3rd Streets. (In progress) 2023 Goals and Objectives Increase tax base through new development and expansion/rehabilitation of existing facilities Work with developer on 64-unit hotel in Commerce Crossing Work with developer on annexation of 90 acres (Wolfinger property) for new residential development. Work with KHS Civic Engagement Class on developing a philanthropist giving to special city projects. Page 7 - 40 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 135,208 135,844 139,976 139,876 141,181 5119 Longevity Pay 480 480 480 240 0 Fringe Benefits 5151 Retirement Plan 9,159 9,186 9,130 8,912 9,600 5152 Residency 3,052 3,093 3,144 2,957 3,058 5154 Social Security 10,380 9,968 10,745 10,488 10,800 5157 Group Health Insurance 33,736 33,661 32,842 31,759 33,793 5160 Group Life Insurance 301 424 445 394 414 5163 Workers Compensation 3,142 2,951 3,157 3,150 2,973 TOTAL PERSONNEL SERVICES 195,458 195,607 199,919 197,776 201,819 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 508 800 500 1,000 5208 Travel - City Business 1,050 880 1,000 1,200 1,200 5211 Education & Memberships 865 190 865 50 800 5215 Expense Allowance 3,500 1,383 3,500 1,000 3,500 Purchased Services 5303 Communications 300 300 300 300 300 5315 Maintenance - Office Equipment 000 00 5325 Contractual Services 0 0 0 120 0 5334 Printing Expense 5,000 1,660 2,500 0 2,500 5340 Rent - Equipment 1,000 817 750 750 800 Supplies 5401 Office Supplies 400 1,104 400 600 500 5402 Desktop Printing Expense 000 00 5422 Data Processing Supplies 000 00 5499 Miscellaneous 300 241 300 560 500 TOTAL NON-PERSONNEL SERVICES 13,215 7,083 10,415 5,080 11,100 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL MAYOR 208,673 202,690 210,334 202,856 212,919 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 41 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Mayor 1.00 1.00 87,582 87,582 90,209 Administrative Coordinator 1.00 1.00 52,394 52,294 50,972 TOTAL 2.00 2.00 139,976 139,876 141,181 DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR CITY OF KAUKAUNA 2023 BUDGET Page 7 - 42 Page 7 - 43 CIT Y OF KAUKAUNA 2023 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 through 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 000 00 5306 Heating Fuels 8,300 3,822 6,200 6,208 6,200 5309 Water, Sewer & Electric 37,200 49,734 43,781 46,347 45,000 5312 Maintenance - Building 20,200 25,253 20,200 22,280 22,000 5321 Maintenance - All Other Equip 0002 90 5325 Contractual Services 36,550 36,304 39,350 36,247 37,950 TOTAL NON-PERSONNEL SERVICES 102,250 115,113 109,531 111,111 111,150 OUTLAY 5804 Office Equipment 0 0 0 0 5,000 TOTAL OUTLAY 0 0 0 0 5,000 TOTAL MUNICIPAL BUILDING 102,250 115,113 109,531 111,111 116,150 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 45 CIT Y OF KAUKAUNA 2023 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. 2022 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. 2023 G oals & 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 sch ools 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 boo k schedule.  Invite civics classes and other youth groups to municipal court.  Increase community involvement.  Create and maintain phone log/court case files/notes. Page 7 - 46 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 30,828 30,184 33,101 27,101 33,461 5119 Longevity Pay 000 00 Fringe Benefits 5151 Retirement Plan 1,279 0 0 0 0 5152 Residency 000 00 5154 Social Security 1,616 1,071 480 393 485 5160 Group Life Insurance 1 4 800 00 5163 Workers Compensation 59 51 63 51 57 TOTAL PERSONNEL SERVICES 33,930 31,306 33,644 27,545 34,003 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 228 500 0 800 5208 Travel - City Business 450 0 200 0 200 5211 Education & Memberships 840 1,635 850 890 1,635 Purchased Services 5325 Contractual Services 10,007 5,137 5,200 6,789 5,500 5334 Printing Expense 300 600 600 600 600 Supplies 5401 Office Supplies 300 111 300 150 500 5402 Desktop Printing Expense 250 48 100 0 250 5422 Data Processing Supplies 2 5 000 00 TOTAL NON-PERSONNEL SERVICES 13,197 7,759 7,750 8,429 9,485 OUTLAY 5804 Office Equipment 0 0 0 0 2,500 TOTAL OUTLAY 0 0 0 0 2,500 TOTAL MUNICIPAL JUDGE 47,127 39,065 41,394 35,974 45,988 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 47 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Judge ** ** 11,848 11,848 12,323 Clerk of Courts 0.50 0.50 20,873 14,873 20,758 Deputy Clerk of Courts ** ** 380 380 380 TOTAL 0.50 0.50 33,101 27,101 33,461 ** FTE calculation not readily determined due to the nature of the position CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE Page 7 - 48 Page 7 - 49 CIT Y OF KAUKAUNA 2023 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 5,000 6,108 4,100 4,655 5,600 5341 Maintence and Printing 000 00 Supplies 5401 Office Supplies 500 1,718 500 2,094 1,000 5402 Desktop Printing Expense 000 00 5431 Postage 11,000 11,429 11,000 11,315 11,000 TOTAL NON-PERSONNEL SERVICES 16,500 19,254 15,600 18,064 17,600 TOTAL MAILROOM & SUPPLIES 16,500 19,254 15,600 18,064 17,600 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 51 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTME NT: PLANNING/COMMUNITY DEVELOPMENT MISSION STATEMENT The mission of the Planning and Community Development Department is to promote the orderly growth and development of the City in a manner intended to maintain a high-quality living environment. 2022 Goals and Objectives  Update the 2013 City of Kaukauna Comprehensive Plan as required by state statute.  Create design guidelines for the downtown redevelopment area that will set the tone for future developm ent within the corridor.  Work with community partners and create a plan for the baseball facilities south of “Inside the Park Place” Subdivi sion.  Work to improve both quality of life and the city’s tax base with continued development and city wide growth.  See fabrication and installation of citywide wayfinding signage system.  Perform an internal housing analysis to determine quality of housing stock and the need for types of hou sing.  Continue to provide quality customer service to Kaukauna’s businesses and residents. 2022 Accomplishments  Fully Staffed with the hiring of an Associate Planner and shared Administrative Coordinator.  Created online mapping applications for the public and staff to use: zoning map, TIF Map, and Site Selection Application.  Implemented wayfinding signage replace. All signs have been fabricated and will be installed by the end of fall.  Four RACK loans administered in the amount of $49,350.  Worked with community partners to create a plan for baseball facilities at Inside the Park Place.  Sold 16 Lots at Inside the Park Place. With a land sale value of $711,200.  Under contract for 2 commercial lot sales with a sale value of $893,500.00.  Updated Chapter 18 Subdivision Code to better fit modern development standards.  Attracted major development projects in TID #8 and TID #5 (downtown and Commerce Crossing) 2023 Goals and Objectives:  Work to revitalize the City’s downtown and create a walkable vibrant destination for residence and non- residence to enjoy.  Update necessary ordinances and plans to encourage quality growth.  Continue to attract quality developments to the city’s many commercial, industrial, and residential cor ridors.  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 dist ricts.  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.  Sell the remaining lots at Inside the Park Place.  Have six businesses utilize RACK program funding within the Downtown.  Finish the Second Street Vehicular/Pedestrian Alley update.  Finish the Fox River Seawall Project. Page 7 - 52 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 246,778 159,545 210,503 198,025 246,878 5104 Temporary Payroll 000 00 5119 Longevity Pay 1,128 150 0 0 0 Fringe Benefits 5151 Retirement Plan 16,734 8,529 13,683 11,125 14,887 5152 Residency 9,009 1,581 0 3,051 3,819 5154 Social Security 18,965 12,004 16,103 15,149 18,886 5157 Group Health Insurance 42,893 26,507 18,882 7,922 33,793 5160 Group Life Insurance 893 235 266 253 441 5163 Workers Compensation 7,072 3,525 4,862 5,973 7,006 TOTAL PERSONNEL SERVICES 343,472 212,077 264,299 241,498 325,710 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,000 40 2,000 1,850 2,500 5208 Travel - City Business 500 627 500 500 750 5211 Education & Memberships 1,215 323 500 550 550 Purchased Services 5303 Communications 850 1,152 300 1,304 1,400 5325 Contractual Services 350 30,854 21,500 10,534 12,000 5328 Advertising 350 573 2,500 1,829 0 5334 Printing Expense 1,400 7,548 2,500 0 0 5340 Rent - Equipment 2,000 817 1,500 732 1,000 Supplies 5401 Office Supplies 700 729 700 2,296 700 5402 Desktop Printing Expense 300 0 300 0 0 5422 Data Processing Supplies 0 353 352 180 180 TOTAL NON-PERSONNEL SERVICES 10,665 43,015 32,652 19,775 19,080 OUTLAY 5804 Office Equipment 0 2,525 0 0 2,500 TOTAL OUTLAY 0 2,525 0 0 2,500 TOTAL PLANNING 354,137 257,617 296,951 261,273 347,290 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 53 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Planning Director 1.00 1.00 91,494 89,494 97,294 Associate Planner 0.81 1.00 45,256 50,856 63,652 Community Develop. Coordinator 1.00 0.00 46,878 0 0 Planning/Engineering Tech 0.40 0.40 26,875 26,875 27,950 Code Enforcement Officer 0.00 1.00 0 30,800 57,982 TOTAL 3.21 3.40 210,503 198,025 246,878 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT Page 7 - 54 Page 7 - 55 CIT Y OF KAUKAUNA 2023 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 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 3,000 2,205 2,500 2,374 2,500 5306 Heating Fuels 16,000 32,934 28,000 32,643 30,000 5309 Water, Sewer & Electric 18,000 17,185 25,000 18,000 20,000 5312 Maintenance - Building 14,000 20,245 17,000 16,195 17,000 5325 Contractual Services 1,850 4,147 1,850 2,993 2,400 TOTAL NON-PERSONNEL SERVICES 52,850 76,717 74,350 72,205 71,900 TOTAL SPAR BUILDING MAINTENANCE 52,850 76,717 74,350 72,205 71,900 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 57 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTME NT: 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. 2022 Goals and Objectives Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin. This course will include the recertification in Cardiopulmonary Resuscitation, Advanced Cardiac Life Support, and Pediatric Advanced Life Support. There has been an increase in the hourly re-licensure requirement for the paramedic level provider and will now occur over three years. Purchase a Stryker Power-Pro XT power cot and a power load system for the ambulance. This equipment will reduce the potential for on-duty back-related injuries and potential reduction in lost employee hours. Continue to work on various committees related to prehospital care and communications. The administrative staff serves on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox Valley Technical College EMS advisory committee. Research options for specialized disinfection procedures/equipment for personal protection equipment and durable medical equipment, thereby reducing the potential risk of biohazard exposures to personnel. Review current department ambulance designs and configurations, create new specifications based on current and future design needs, and complete the purchase of a new fire department ambulance. Research community needs to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention. Complete the annual review of the fire department’s patient care guidelines, procedures, and protocols. The protocols are standing orders used during EMS calls. Our Service Medical Director Ryan Murphy M.D. and Assistant Chief/EMS Director will review the protocols and update them with current medications and patient care procedures. Comply with all regulations and standards set forth by OSHA, Wisconsin Department of Commerce, Wisconsin Department of Health and Family Services, and national health organizations. Page 7 - 58 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2022 Accomplishments The fire department purchased a third ambulance to be utilized on emergency calls. This unit was purchased used and will allow the department to better service the citizen during times of high call volume. We applied for and received Funding Assistant Program (FAP) monies from the State of Wisconsin. Total monies of $29,373.73 were received in 2022. $24,390.23 of this total was from a one-time State of Wisconsin allocation of $8.0 million from the American Rescue Plan Act (ARPA), which was divided equally among all transporting EMS services in the state. We applied for and received an EMS Flex Grant Award from the Wisconsin Department of Health Services, Division of Public Health, Office of Preparedness and Emergency Healthcare’s EMS Section. The total amount received was $13,900. The ambulance service continues to utilize numerous EMS supply companies, and through networking and collaborative efforts reduced cost during the purchase of EMS supplies by “shopping around”. This continues to result in a significant purchase savings during the current state of the economy and exorbitant medical supply prices. All record keeping, reporting, and maintenance of the required documents were completed as required by fire department policy, paramedic operational plan, and State of Wisconsin Department of Health and Family Services. The fire department continued to provide the highest level of pre-hospital care available to its residents and those employed in and around the surrounding area. This not only involves care of the sick and injured, but also vehicle extrication and various forms of rescue work. The Assistant Chief/EMS Director continues to serve as a liaison between the fire department ambulance service and the numerous surrounding first responder agencies, coordinating patient care prior to fire department arrival at emergency incident scenes. Fire department paramedics started the triennial paramedic refresher training. This refresher training is mandated by the State of Wisconsin and is comprised of 70 hours of certified training on all medical topics including CPR, Advanced Cardiac Life Support, and Pediatric Advanced Life Support. The fire department purchased a third LifePak 15 cardiac monitor. This monitor is the same as other cardiac monitors currently utilized on department ambulances will allow fire department paramedics to monitor and treat a variety of life threatening medical and traumatic emergencies. These monitors have the capability of defibrillation, cardiac pacing, cardioversion along with blood pressure, oxygen saturation, carbon monoxide, temperature, and end tidal carbon dioxide monitoring. Page 7 - 59 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2023 Goals and Objectives Complete the third 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 - 60 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 432 1,200 600 1,300 5208 Travel - City Business 575 0 575 400 600 5211 Education & Memberships 4,500 2,953 4,500 3,500 4,500 Purchased Services 5303 Communications 5,400 6,094 6,730 6,500 6,800 5318 Maintenance - Automotive 5,500 5,659 5,500 5,500 5,500 5321 Maintenance - Other Equipment 1,000 3,021 2,500 2,000 2,500 5325 Contractual Services 11,125 9,991 11,125 11,500 24,200 5328 Advertising 000 00 5334 Printing Expense 500 316 500 650 500 Supplies 5401 Office Supplies 02 4 0 0 0 5402 Desktop Printing Expense 000 00 5404 Clothing Expense 000 00 5407 Automotive Supplies 7,000 6,877 7,000 11,650 8,000 5410 General Supplies 150 8 150 150 150 5419 Medical & Lab Supplies 28,250 27,789 28,250 28,250 28,250 5422 Data Processing Supplies 000 00 5431 Postage 75 24 75 50 75 TOTAL NON-PERSONNEL SERVICES 65,075 63,188 68,105 70,750 82,375 OUTLAY 5807 Machinery, Tools & Instruments 0 0 9,000 29,385 6,000 TOTAL OUTLAY 0 0 9,000 29,385 6,000 TOTAL AMBULANCE 65,075 63,188 77,105 100,135 88,375 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 61 CIT Y OF KAUKAUNA 2023 BUDGE T 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. 2022 Accomplishments  Hired a full time Code Enforcement Office r  113 correction letters issued on 67 properties since June 1st, 2022.  On track for 75 new homes built this year.  Entered into a contract with Eplan reducing the average State Plan Review process from 30 days to 10 days. 2023 G oals and Objectives  Implement full electronic permit plan review/submittal.  Permit 75 new homes.  Continue ongoing code enforcement efforts. Page 7 - 62 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 72,000 50,730 80,214 79,214 85,300 5104 Temporary Payroll 000 00 5119 Longevity Pay 000 00 Fringe Benefits 5151 Retirement Plan 4,860 3,415 5,214 5,149 5,800 5152 Residency 000 00 5154 Social Security 5,508 3,727 6,136 6,060 6,525 5157 Group Health Insurance 24,035 14,514 22,388 22,388 24,088 5160 Group Life Insurance 60 86 90 193 203 5163 Workers Compensation 137 1,602 2,799 2,765 2,730 TOTAL PERSONNEL SERVICES 106,600 74,074 116,841 115,769 124,646 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 0 500 0 1,500 5208 Travel - City Business 100 0 100 165 250 5211 Education & Memberships 400 287 400 480 500 Purchased Services 5303 Communications 300 1,584 300 660 1,000 5318 Maintenance - Automotive 000 00 5325 Contractual Services 25,000 138,082 53,200 179,900 165,000 5326 Razing Expense 000 00 5328 Advertising 000 00 5334 Printing Expense 100 31 100 0 0 5340 Rent - Equipment 1,000 621 700 586 700 Supplies 5401 Office Supplies 250 244 1,500 1,196 1,800 5402 Desktop Printing Expense 000 00 5407 Automotive Supplies 600 107 300 1,440 1,500 5499 Miscellaneous 1,500 1,507 0 710 0 TOTAL NON-PERSONNEL SERVICES 29,750 142,462 57,100 185,137 172,250 OUTLAY 5804 Office Equipment 0 528 0 0 0 TOTAL OUTLAY 0 528 0 0 0 TOTAL BUILDING INSPECTION 136,350 217,065 173,941 300,906 296,896 2023 BUDGET CITY OF KAUKAUNA Page 7 - 63 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Senior Building Inspector 1.00 1.00 80,214 79,214 85,300 TOTAL 1.00 1.00 80,214 79,214 85,300 CITY OF KAUKAUNA 2023 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: BUILDING INSPECTION Page 7 - 64 Page 7 - 65 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTME NT: FIRE MISSION STATEMENT The Kaukauna Fire Department is committed to providing a safe and healthy community for both citizens and business by minimizing fire loss through sound fire prevention efforts, competent suppression techniques and efficient emergency medical care. 2022 Goals and Objectives Purchase of a new ambulance. Gain better compliance with fire code violations. Finish our two-year replacement of all bunker gear. Continue three-year project of replacement of SCBA equipment. Continue implementation of new online platform for training and tracking. Make updates to our standard operating procedures. 2022 Accomplishments In 2021, the Kaukauna Fire Department responded to 24 fires, saving $9,977,800 in property. Participated in the completion and release of the “Better Together” service sharing study conducted by the Wisconsin Policy Forum. This report identifies ways Fox Valley fire departments can leverage existing resources to enhance services throughout the Valley. Began the transition of converting existing mission-critical communications devices to FirstNet. This is a cellular network dedicated to fire responders. Added functional exercise equipment for our firefighters to allow for appropriate strength and conditioning while encouraging overall health and wellness. Continued our replacement of outdated bunker gear equipment to provide effective and safe protective clothing. Designed specifications and placed an order for a new ladder truck to replace our existing 1995 Pierce truck. This new truck is expected to arrive in June of 2024. Page 7 - 66 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTME NT: FIRE 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. Complete our replacement of firefighting protective bunker gear. Complete our replacement of all self-contained breathing apparatus. Enhance our training programs. Continue implementing mission-critical communication devices in our organization. Begin a review and update of existing policies and procedures. Explore alternative responses to ensure fast, safe, and efficient responses to all emergencies. Page 7 - 67 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,531,105 1,486,827 1,568,131 1,504,765 1,655,346 5107 Overtime Pay 71,700 115,901 75,000 154,951 90,000 5113 Job Class Premium Pay 1 0 000 00 5116 Holiday Pay 74,558 74,064 75,000 72,951 75,000 5119 Longevity Pay 4,680 4,380 4,655 4,295 4,540 5122 FLSA Pay 2,500 0 0 0 0 Fringe Benefits 5151 Retirement Plan 275,439 276,662 278,979 282,329 328,441 5152 Residency 61,787 71,481 69,602 73,104 79,357 5154 Social Security 24,427 23,615 24,606 24,936 26,461 5157 Group Health Insurance 382,792 393,780 415,106 370,955 428,079 5160 Group Life Insurance 1,785 1,928 2,039 2,000 2,100 5163 Workers Compensation 62,332 67,861 60,298 60,094 58,031 TOTAL PERSONNEL SERVICES 2,493,205 2,516,499 2,573,416 2,550,380 2,747,355 2023 BUDGET CITY OF KAUKAUNA Page 7 - 68 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 689 4,000 2,800 3,700 5208 Travel - City Business 700 115 700 500 1,000 5211 Education & Memberships 4,475 4,426 4,525 3,500 4,525 Purchased Services 5303 Communications 10,700 10,761 10,900 8,500 10,900 5306 Heating Fuels 3,600 4,912 3,900 5,300 5,300 5309 Water, Sewer & Electric 60,000 64,719 60,500 61,500 62,500 5312 Maintenance - Building 14,500 13,632 14,500 16,000 15,000 5315 Maintenance - Office Equipment 600 489 600 600 600 5318 Maintenance - Automotive 8,500 7,695 10,700 36,000 12,000 5321 Maintenance - Other Equipment 6,000 3,445 6,000 6,000 6,000 5325 Contractual Services 9,000 3,807 10,150 7,500 10,150 5328 Advertising 150 78 150 100 150 5334 Printing Expense 300 0 300 0 0 5340 Rent - Equipment 2,350 2,445 2,450 2,450 2,500 Supplies 5401 Office Supplies 700 576 700 700 700 5402 Desktop Printing Expense 150 162 190 333 215 5404 Clothing Expense 12,700 11,431 12,700 11,700 12,700 5407 Automotive Supplies 4,500 6,878 5,200 6,400 6,000 5410 General Supplies 2,200 1,286 2,200 1,900 2,200 5413 Chemical & Ordnance 800 971 800 500 800 5416 Custodial Supplies 1,800 1,940 2,000 1,700 2,000 5431 Postage 75 253 100 200 150 5499 Miscellaneous 4,300 4,759 4,300 4,300 4,500 TOTAL NON-PERSONNEL SERVICES 150,100 145,469 157,565 178,483 163,590 OUTLAY 5807 Machinery, Tools & Instruments 26,000 20,788 27,000 25,000 20,000 TOTAL OUTLAY 26,000 20,788 27,000 25,000 20,000 TOTAL FIRE 2,669,305 2,682,757 2,757,981 2,753,863 2,930,945 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 69 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Chief 1.00 1.00 111,671 109,671 116,138 Assistant Chief 1.00 1.00 93,643 93,643 97,389 Assistant Chief - Shift 1.00 1.00 89,610 89,610 93,195 Assistant Chief - Shift 1.00 1.00 89,610 53,712 81,548 Assistant Chief - Shift 1.00 1.00 89,610 88,860 93,195 Lieutenant / Paramedic 1.00 1.00 78,462 79,562 80,201 Lieutenant / Paramedic 1.00 1.00 78,462 79,812 80,201 Lieutenant / Paramedic 1.00 1.00 74,842 75,882 77,647 Driver Operator / Paramedic 1.00 1.00 73,533 76,193 76,666 Driver Operator / Paramedic 1.00 1.00 73,533 76,403 76,666 Driver Operator / Paramedic 1.00 1.00 73,533 76,423 76,666 Driver Operator / Paramedic 1.00 1.00 73,533 74,493 75,162 Driver Operator / Paramedic 1.00 1.00 73,533 74,053 75,162 Driver Operator / Paramedic 1.00 1.00 72,310 73,490 73,913 Firefighter / Paramedic 1.00 1.00 70,351 71,431 72,233 Firefighter / Paramedic 1.00 1.00 70,351 71,321 71,910 Firefighter / Paramedic 1.00 1.00 70,351 71,001 71,910 Firefighter / Paramedic 1.00 1.00 70,351 58,391 63,090 Firefighter / Paramedic 1.00 1.00 57,503 52,783 59,288 Firefighter / Paramedic 1.00 1.00 57,503 47,523 59,288 Firefighter / Paramedic 0.00 1.00 0 0 71,580 POC Firefighter / Team Leader ** ** 1,595 1,170 1,273 POC Firefighter / Team Leader ** ** 1,634 1,184 1,273 POC Firefighter / Team Leader ** ** 1,634 1,109 1,273 POC Firefighter / Driver Operator ** ** 1,418 918 1,073 POC Firefighter / Driver Operator ** ** 1,418 1,083 1,073 POC Firefighter / Driver Operator ** ** 1,418 1,053 1,073 POC Firefighter / Driver Operator ** ** 1,418 0 0 POC Firefighter / Driver Operator ** ** 1,418 0 0 POC Firefighter / Driver Operator ** ** 1,418 0 0 POC Firefighter ** ** 1,385 810 1,052 POC Firefighter ** ** 1,385 810 1,052 POC Firefighter ** ** 1,385 685 1,052 POC Firefighter ** ** 1,385 650 1,052 POC Firefighter ** ** 1,385 905 1,052 POC Firefighter ** ** 1,385 131 0 POC Firefighter ** ** 1,385 0 0 POC Firefighter ** ** 1,385 0 0 POC Firefighter ** ** 1,385 0 0 TOTAL 20.00 21.00 1,568,131 1,504,765 1,655,346 DEPARTMENT: FIRE CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY Page 7 - 70 Page 7 - 71 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY MISSION STATEMENT Recognizing that education and code enforcement are vital components in the prevention of fires and the reduction of fire losses. The Kaukauna Fire Department will sustain a comprehensive public awareness program within the community through regular fire prevention inspections and public education programming. 2022 Goals and Objectives All Kaukauna Fire Department staff members will continue to conduct company-based fire inspections throughout the community. A stronger effort has been made in re-inspections to gain compliance with businesses that fail to correct fire code violations. Although a stronger effort of re-inspections has gained compliance from some businesses there are still many businesses that fail to comply with the fire code. The fire prevention bureau will work to explore options on how to improve compliance for those businesses that continually fail to follow fire code compliance. All records will continue to be kept current to the Department of Commerce’s regulations. We continue to send all NFIRS reports to the Federal database. All Fire Department members will have continuing education so that they are able to be kept up to date with the most current code interpretations. The Juvenile Fire Starters program will continue in 2022. On October 12th and October 13th 2021 six members of the fire department took part in the Juvenile Fire Starters program to become nationally certified from the National Fire Academy. The Fire Arson Program will remain in place for 2022. All investigators will keep current with continuing education in both Arson investigation classes and Fire investigation classes to align with all updates and standards. As of 2020 the City of Kaukauna Department is now an active member of the Outagamie County Arson Task Force and attends regular education trainings. The general public will receive education in fire code compliance and fire prevention. The Kaukauna Fire Department will begin to provide community education on severe weather and severe weather preparedness. Information and education will be made available regarding what steps to take after a severe weather event. These include, but are not limited to, power line safety, downed trees, and street flooding. The Kaukauna Fire Department will continue to provide age-appropriate fire prevention education to all schools within the Kaukauna City limits. Currently, this education is offered to students in 4K through 5th grade. Next year, the Kaukauna Fire Department will expand fire prevention education to higher grade levels. Kaukauna Fire Department will also continue to partner with the Kaukauna Recreational Department’s Safety Town. Kaukauna Fire Department will continue to work on our Image Trend records system in order to document and log all fire prevention classes and inspections in order to provide the most accurate information possible for data collection. Page 7 - 72 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY 2022 Accomplishments Staff performed 1,223 fire inspections and identified 261 fire code violations. Began working with the Code Compliance Officer on gaining compliance on outstanding violations. Software systems continue to be refined to provide a more efficient method to conduct inspections with our current staff. We provided 45 individual classes to Kaukauna students, delivering the message to 2,160 children. Participated in Kaukauna Recreational Department’s Safety Town program. 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 - 73 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 500 650 650 650 5208 Travel - City Business 200 0 200 200 200 5211 Education & Memberships 2,000 1,600 2,000 1,600 2,000 Purchased Services 5328 Advertising 70 0 70 70 70 5334 Printing Expense 350 44 100 100 100 5397 Fire Safety Education 3,200 3,230 3,500 3,500 3,600 Supplies 5401 Office Supplies 175 23 175 175 175 5402 Desktop Printing Expense 000 00 5410 General Supplies 300 277 300 300 300 5434 Photographic Supplies 270 80 270 270 270 TOTAL NON-PERSONNEL SERVICES 7,215 5,753 7,265 6,865 7,365 TOTAL FIRE SAFETY 7,215 5,753 7,265 6,865 7,365 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 74 Page 7 - 75 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTME NT: POLICE MISSION STATEMENT The mission of the Kaukauna Police Department is to enhance the quality of life in the City of Kaukauna by working cooperatively with the public to enforce the law, preserve the peace, reduce the fear of crime, and provide for a safe environment. The Kaukauna Police Department will strive to provide quality police services and promote a “partnership for a safer community” through police and citizen interaction, with emphasis on education, respect fairness and integrity. 2022 Goals and Objectives Upgrade computers in the police department. Purchase new bike for bike patrol which will allow us to patrol trails and streets of Kaukauna. Continues to train school staff and citizens in Alice training. Hold an “Open House” at the Kaukauna Police Department so citizens can tour the police department and Interact with officers. Establish new social media platforms to inform public (twitter) Continue to training officers in new technology. Up-date officers tasers 2022 Accomplishments Taser up-grade for patrol officers Held an “Open House” at the Kaukauna Police Department so citizens can tour the police department and interact with officers. Continued to train officers and teachers at KASD in Alice (active shooter) training Utilized two electric bikes donated to the police department Continued to participate in the “Lights of Christmas” program which raises money for families in need Purchased a Cellbrite machine which forensically downloads cellphones for criminal investigations Purchased a TruNark machine which will allow officers to safely test drugs Offered two drug take back days 2023 Goals and Objectives Purchase new hand guns for officers Continue to hold an “Open House” at the Police Department so citizens can tour the PD and interact with officers. Enhance our investigative unit Explore creative ways to attract and hire new candidates Work with the newly hired “code enforcer” to address problem areas in the city Establish new social media platforms to inform the public/ twitter Page 7 - 76 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,959,820 1,911,695 2,053,451 1,960,641 2,114,227 5107 Overtime Pay 52,000 83,189 52,000 81,904 60,000 5110 Shift Premium Pay 4 4 320 10 5113 Job Class Premium Pay 585 301 585 349 585 5116 Holiday Pay 97,446 108,518 105,575 108,017 110,717 5119 Longevity Pay 1,458 1,544 1,645 1,645 1,831 5125 Call Time 1,009 0 0 0 0 Fringe Benefits 5151 Retirement Plan 238,981 261,168 269,694 270,274 314,154 5152 Residency 32,796 42,545 39,796 45,065 50,876 5154 Social Security 161,626 166,371 169,314 168,915 179,361 5157 Group Health Insurance 558,025 605,224 589,434 597,567 645,607 5160 Group Life Insurance 2,681 2,733 2,870 2,965 3,213 5163 Workers Compensation 65,556 54,701 63,007 63,197 61,872 TOTAL PERSONNEL SERVICES 3,172,426 3,237,992 3,347,371 3,300,540 3,542,443 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 12,000 6,650 10,000 10,000 12,000 5208 Travel - City Business 500 251 500 500 500 5211 Education & Memberships 1,000 538 1,000 700 1,000 Purchased Services 5303 Communications 2,500 0 2,000 4,290 4,290 5312 Maintenance - Building 3,500 11,678 3,500 4,500 3,500 5315 Maintenance - Office Equipment 500 120 500 300 500 5316 Investigations 1,400 2,565 1,400 1,000 1,500 5318 Maintenance - Automotive 25,900 34,425 25,900 25,900 25,900 5321 Maintenance - Other Equipment 800 647 800 1,200 800 5325 Contractual Services 35,988 45,071 68,662 68,662 77,464 5328 Advertising 500 0 300 100 200 5334 Printing Expense 200 239 300 300 300 5340 Rent - Equipment 5,000 5,153 5,000 5,000 5,000 5391 Crime Prevention Program 500 16 500 200 300 5399 K9 Program 5,000 2,536 5,000 5,000 5,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 77 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 2,000 2,201 2,000 2,500 2,500 5402 Desktop Printing Expense 1,500 221 1,500 1,000 1,500 5404 Clothing Expense 12,500 12,531 12,500 12,500 12,500 5407 Automotive Supplies 40,500 50,415 40,500 50,000 40,500 5410 General Supplies 1,000 430 1,000 1,000 1,000 5413 Chemical & Ordnance 26,000 27,493 19,358 19,358 20,238 5414 Evidence 5,569 4,897 5,769 5,000 5,700 5416 Custodial Supplies 500 186 500 500 500 5419 Medical & Lab Supplies 2,000 1,199 2,000 1,000 2,000 5422 Data Processing Supplies 000 00 5431 Postage 50 50 50 60 50 5499 Miscellaneous 500 1,774 500 1,200 1,000 TOTAL NON-PERSONNEL SERVICES 187,407 211,286 211,039 221,770 225,742 OUTLAY 5807 Machinery, Tools & Instruments 8,466 7,687 9,757 9,757 15,346 5830 Automotive 48,289 30,677 59,200 69,200 85,628 TOTAL OUTLAY 56,755 38,364 68,957 78,957 100,974 TOTAL POLICE 3,416,588 3,487,643 3,627,367 3,601,267 3,869,159 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 78 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Chief 1.00 1.00 111,671 111,171 116,138 Assistant Chief 1.00 1.00 97,857 97,387 101,771 Lieutenant 1.00 1.00 89,610 88,965 93,195 Sergeant 1.00 1.00 76,697 76,697 78,633 Sergeant 1.00 1.00 76,859 76,859 78,633 Sergeant 1.00 1.00 76,667 76,667 78,765 Sergeant 1.00 1.00 76,859 76,059 78,765 Patrolman / Meg Officer 1.00 1.00 74,307 74,307 76,157 Patrolman / Detective 1.00 1.00 76,667 76,667 78,573 Patrolman / K-9 1.00 1.00 78,014 78,014 80,357 Patrolman / K-9 1.00 1.00 76,833 76,833 78,610 Patrolman 1.00 1.00 74,427 74,427 76,529 Patrolman 1.00 1.00 74,367 74,367 76,217 Patrolman 1.00 1.00 74,367 74,367 76,217 Patrolman 1.00 1.00 72,614 72,414 74,424 Patrolman 1.00 1.00 72,806 72,206 74,616 Patrolman 1.00 1.00 71,181 69,681 72,986 Patrolman 1.00 1.00 71,181 69,481 73,168 Patrolman 1.00 1.00 68,555 68,555 71,483 Patrolman 1.00 1.00 68,495 68,495 70,069 Patrolman 1.00 1.00 71,313 71,913 74,436 Patrolman 1.00 1.00 74,259 74,259 76,109 Patrolman 1.00 1.00 68,555 48,155 70,141 Patrolman 0.00 1.00 0 0 66,126 Police School Resource Officer 1.00 1.00 74,367 74,367 76,217 Police School Resource Officer 1.00 1.00 74,307 74,307 76,166 Police School Resource Officer 1.00 1.00 73,906 73,556 75,340 Admin Services Supervisor 1.00 1.00 58,289 57,739 61,985 Police Records Clerk II 0.73 0.73 31,112 30,662 32,361 Police Records Clerk II 0.63 0.63 26,850 26,490 27,928 Police Records Clerk I 0.50 0.50 19,146 19,156 19,912 Police Records Clerk I 0.50 0.50 19,146 19,146 19,912 Community Service Officer 0.50 0.50 13,456 14,566 13,991 SUBTOTAL 29.86 30.86 2,164,741 2,137,936 2,295,930 Less: School share of PSLO 111,290 177,295 181,703 TOTAL 29.86 30.86 2,053,451 1,960,641 2,114,227 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7 - 79 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL MISSION STATEMENT The City of Kaukauna School Crossing Guard program provides uniformed adult supervision at seven school intersections where the majority of the students cross within the City. The crossing guards assist students, bikers and pedestrians when they are crossing the intersections to and from their classes. This service is provided between the hours of 7:00 and 8:15 A.M., and from 2:45 through 4:00 P.M. on school days. During three weeks in June, three of our crossing guards are involved in the Safety Town program that is designed to teach safety habits to the children who are entering kindergarten. It has evolved into a comprehensive program covering everything from crossing the street, to playground behavior, littering, avoiding poisons, stranger danger, call 911 and fire prevention. Police Officers and Firemen also participate as guest speakers. Page 7 - 80 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 52,713 45,935 55,635 48,535 57,843 Fringe Benefits 5151 Retirement Plan 000 00 5154 Social Security 904 951 807 734 839 5157 Group Health Insurance 000 00 5160 Group Life Insurance 000 00 5163 Workers Compensation 1,903 1,466 1,942 1,694 1,851 TOTAL PERSONNEL SERVICES 55,520 48,352 58,384 50,963 60,533 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,375 1,000 1,375 1,125 1,250 5499 Miscellaneous 400 0 400 0 100 TOTAL NON-PERSONNEL SERVICES 1,775 1,000 1,775 1,125 1,350 TOTAL SCHOOL PATROL 57,295 49,352 60,159 52,088 61,883 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 81 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Crossing Guard 0.26 0.26 8,036 7,386 8,355 Crossing Guard 0.26 0.26 8,036 7,386 8,355 Crossing Guard 0.26 0.26 8,036 7,386 8,355 Crossing Guard 0.26 0.26 8,036 7,386 8,355 Crossing Guard 0.26 0.26 8,036 7,386 8,355 Crossing Guard 0.26 0.26 8,036 5,086 8,355 Crossing Guard - Sub. 0.08 0.08 2,473 2,173 2,571 Crossing Guard - Sub. 0.08 0.08 2,473 2,173 2,571 Crossing Guard - Sub. 0.08 0.08 2,473 2,173 2,571 TOTAL 1.80 1.80 55,635 48,535 57,843 CITY OF KAUKAUNA 2023 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL Page 7 - 82 Page 7 - 83 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: HEALTH AND SOCIAL SERVICES DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS MISSION STATEMENT The Alcohol and Other Drug Abuse Prevention Board's mission as defined by City ordinance is as follows. The Board shall take such steps as it determines necessary to educate the public regarding the problems of alcohol and other drug abuse and to develop public information programs to relation thereto. The Board shall make recommendations to the Council in cases where Council action is required on matters pertaining to the prevention of alcohol and other drug abuse. To the extent possible the Board shall coordinate all activities related to the prevention of alcohol and other drug abuse in the City and shall cooperate with other county and state agencies organized for a similar purpose. Page 7 - 84 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 2,500 7,751 2,500 4,740 2,500 TOTAL NON-PERSONNEL SERVICES 2,500 7,751 2,500 4,740 2,500 TOTAL ALCOHOL & DRUG AWARENESS 2,500 7,751 2,500 4,740 2,500 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 85 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTME NT: BRIDGE MAINTENANCE MISSION STATEMENT T he 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 - 86 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 3,000 1,111 1,200 1,000 1,200 5325 Contractual Services 15,000 6,021 10,000 9,000 15,000 TOTAL NON-PERSONNEL SERVICES 18,000 7,132 11,200 10,000 16,200 TOTAL BRIDGE MAINTENANCE 18,000 7,132 11,200 10,000 16,200 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 87 CIT Y OF KAUKAUNA 2023 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 - 88 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 35,000 20,778 22,000 20,648 22,000 TOTAL NON-PERSONNEL SERVICES 35,000 20,778 22,000 20,648 22,000 TOTAL BUS SUBSIDIES 35,000 20,778 22,000 20,648 22,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 89 CITY OF KAUKAUNA 2023 BUDGE T DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING MISSION STATEMENT Develop and carry out the City’s capital improvement program including the design, construction, inspection and management of streets, sewers, sidewalks, associated rehabilitation programs and all other City public works projects. Operate and manage the City’s Sanitary Sewer Utility and Stormwater Utility. Implement the City’s Right-of-Way Management Ordinance requirements. Perform survey work, conduct traffic studies as required, review and inspect new construction and re-development sites, compile special assessments, and maintain official maps and records. 2022 Goals and Objectives Complete construction projects including sewer, stormwater, and paving in a timely, cost-effective manner while minimizing disruptions to residents and the travelling public. Work with the Wisconsin Department of Transportation, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the duties delegated to the Department of Public Works. Assist other City departments and department heads when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program and Clearwater Sustainability Program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer rehabilitation projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary by the HOVMSD and its consulting engineer. Work with the Wisconsin Department of Natural Resources to meet water regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects. Continue to develop the City’s G.I.S. system. Successfully complete the following projects:  2022 Concrete Street Paving Project  Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities  Alley Reconstruction Project  Concrete Sidewalk Replacement Project  Island Street Bridge & Street Replacement  Island / Elm Intersection Reconfiguration and Signalization  Elm/Thilmany Intersection Reconstruction  Lawe Street Sidewalk Installation and Curb Rehabilitation  Hillcrest Drive Sidewalk Installation and Curb Rehabilitation  Design and Construction of the Jonen Park Pavilion  K4 Basin Flood Storage Project  Glenview Ravine and Outfall Project  Erosion Control - Stormwater Outfall / Streambank Restoration Project Page 7 - 90 CITY OF KAUKAUNA 2023 BUDGE T DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2022 Accomplishments Successfully Completed the Following Projects:  2022 Concrete Street Paving Project  Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities  Alley Reconstruction Project  Concrete Sidewalk Replacement Project  Island Street Bridge & Street Replacement  Island / Elm Intersection Reconfiguration and Signalization  Lawe Street Sidewalk Installation and Curb Rehabilitation  Hillcrest Drive Sidewalk and Curb Rehabilitation  Design of the Jonen Park Pavilion  Stormwater Outfall / Streambank Restoration Projects Nelson Trail and Fox Shores  Inside the Park Place Utility Installation and Grading Began Work on the Following Projects (Anticipated Final Completion in 2023):  Grignon Park Utility Relay and Streambank Restoration Assisted other City departments and department heads when requested. Provided technical assistance, mapping and displays for multiple departments. Worked with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program and Clearwater Sustainability Program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work included sewer rehabilitation projects, replacement of private sanitary sewer laterals, and other tasks deemed necessary by the HOVMSD and its consulting engineer. Worked with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Worked with developers to install proper erosion control and stormwater management facilities assisting in the successful development of their properties. Updated the Stormwater Pollution Prevention Plan (SWPPP) for the remodeled Municipal Facility and implemented the new Public Outreach and Education program. 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 Outagamie County on the reconstruction of CTH J and CTH Q. 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. Page 7 - 91 CITY OF KAUKAUNA 2023 BUDGE T DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 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  K4 Basin Flood Storage Project – Tanner School  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 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 307,395 320,106 297,631 295,631 312,244 5104 Temporary Payroll 9,415 8,257 9,940 908 11,795 5107 Overtime Pay 04 3 0 0 0 5119 Longevity Pay 1,127 1,295 1,320 840 780 Fringe Benefits 5151 Retirement Plan 20,825 23,437 21,179 20,093 23,186 5152 Residency 11,683 12,388 12,147 8,452 11,324 5154 Social Security 23,738 24,103 25,070 21,606 24,117 5157 Group Health Insurance 68,601 68,584 68,393 52,043 48,175 5160 Group Life Insurance 754 881 925 448 520 5163 Workers Compensation 11,478 12,046 11,718 10,820 11,289 TOTAL PERSONNEL SERVICES 455,016 471,143 448,323 410,841 443,430 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 31 2,000 1,000 2,000 5208 Travel - City Business 1,850 1,551 300 300 300 5211 Education & Memberships 600 230 300 240 250 Purchased Services 5303 Communications 1,200 1,200 1,200 1,500 1,800 5315 Maintenance - Office Equipment 1,500 68 1,000 0 500 5318 Maintenance - Automotive 400 0 0 0 200 5321 Maintenance - Other Equipment 200 0 0 500 500 5325 Contractual Services 3,000 856 1,000 950 1,000 5334 Printing Expense 200 1,680 1,500 600 600 5340 Rent - Equipment 1,300 817 1,000 750 1,000 Supplies 5401 Office Supplies 800 279 800 1,400 1,000 5402 Desktop Printing Expense 250 0 100 0 200 5407 Automotive Supplies 1,000 1,083 1,000 1,200 1,100 5410 General Supplies 1,400 973 1,000 950 1,000 TOTAL NON-PERSONNEL SERVICES 15,700 8,768 11,200 9,390 11,450 OUTLAY 5804 Office Equipment 0 0 0 0 3,500 5807 Machinery, Tools & Instruments 0 876 0 619 500 TOTAL OUTLAY 0 876 0 619 4,000 TOTAL ENGINEERING 470,716 480,786 459,523 420,850 458,880 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 93 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Director of Public Works 1.00 1.00 116,696 116,696 111,029 Senior Project Engineer 1.00 1.00 85,751 64,751 81,587 Project Engineer 1.00 1.00 79,871 73,871 77,702 Planning/Engineering Tech. 0.60 0.60 40,313 40,313 41,926 TOTAL 3.60 3.60 322,631 295,631 312,244 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION Page 7 - 94 Page 7 - 95 CIT Y OF KAUKAUNA 2023 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 - 96 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 75,000 53,069 75,000 85,000 80,000 5325 Contractual Services 425 316 425 200 425 Supplies 5410 General Supplies 12,000 6,268 12,000 14,000 12,000 5499 Miscellaneous 000 00 TOTAL NON-PERSONNEL SERVICES 87,425 59,653 87,425 99,200 92,425 TOTAL EQUIP MAINTEN & REPLACE 87,425 59,653 87,425 99,200 92,425 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 97 CITY OF KAUKAUNA 2023 BUDGE T 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 - 98 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 000 00 5325 Contractual Services 2,500 8,084 2,500 8,500 8,500 Supplies 5407 Automotive Supplies 4,000 3,971 4,000 7,500 7,500 5410 General Supplies 1,500 2,042 1,500 2,500 2,000 5425 Botanical & Agricultural 2,000 1,897 1,000 1,500 2,000 TOTAL NON-PERSONNEL SERVICES 10,000 15,993 9,000 20,000 20,000 TOTAL FORESTRY 10,000 15,993 9,000 20,000 20,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 99 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTME NT: 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 - 100 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 5,000 11,580 5,000 4,000 5,000 5322 Maintenance - Roads & Walks 48,000 30,100 48,000 55,000 60,000 5328 Advertising 850 711 850 750 800 Supplies 5407 Automotive Supplies 28,500 17,194 28,500 20,000 25,000 5410 General Supplies 16,000 1,905 16,000 60,000 30,000 TOTAL NON-PERSONNEL SERVICES 98,350 61,490 98,350 139,750 120,800 TOTAL SNOW & ICE CONTROL 98,350 61,490 98,350 139,750 120,800 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 101 CIT Y OF KAUKAUNA 2023 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. 2022 Goals and Objectives Contin ue 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. Continued sign installation and inventory. Working with the State to keep the gypsy moth problem to a minimum. Continue education through the DNR regarding the Emerald Ash Borer. Continue to clean, inspect and rebuild city sewers. Continue to build and maintain new equipment and property at Jonen Park, Dog Walking Park, moving forward with the development of Anderson Park and Haas Road Park while maintaining and upgrading all city parks and downtown plazas. Work to create an honest, trusting work environment between our workforce and management to provide less wasted time and more efficient workdays. Page 7 - 102 CITY OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2022 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 29th year in a row as a “Tree City USA” by the National Arbor Day Foundation. The award identifies the city as one which realizes the benefits of tree planting and maintenance of the urban forest. Personnel from the street and park department continued to participate in various educational opportunities. Safety training sessions were attended in Hearing Conservation, Vehicle Safety and Maintenance, Blood Borne Pathogens, lock out tag out, etc. Worked with Calumet County Highway Department to paint center lines in heavy traffic district. The Fourth of July 5K, Suicide Awareness, Live from Hydro Park, Bike to the Beat tour and other various events such as the Christmas Parade, Electric City Experience, and numerous block parties all required assistance again this year. The majority of our help for these events is in the form of traffic control, picnic tables, and refuse receptacles. Continue to seek training for preventive measures and removal of City trees affected by the Emerald Ash Borer. Continue to plant a variety of species of trees to replace the removed Ash trees, along with other declining trees throughout city property Replaced or rebuilt numerous sanitary and storm sewers on city streets. Multiple landscape projects throughout the city. Continued to adjust and optimize automated refuse collection and routes. Equipment upgrades completed in 2022- Replaced 2011 Chevy 1 ton w/lift gate #7 Replaced Tractor #24, Replaced MSV 105. Page 7 - 103 CITY OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 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. 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 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 125,189 125,816 128,429 135,829 130,684 5119 Longevity Pay 745 325 360 570 395 Fringe Benefits 5151 Retirement Plan 8,501 8,503 8,371 8,288 8,913 5152 Residency 0 0 0 4,444 5,118 5154 Social Security 9,634 9,152 9,852 9,657 10,028 5157 Group Health Insurance 45,824 47,166 46,005 35,524 33,793 5160 Group Life Insurance 449 355 171 337 214 5163 Workers Compensation 3,098 2,978 3,086 3,055 2,819 TOTAL PERSONNEL SERVICES 193,440 194,295 196,274 197,704 191,964 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,500 825 1,500 500 1,500 5211 Education & Memberships 000 00 Purchased Service 5303 Communications 300 300 300 300 500 5325 Contractual Services 2,500 3,077 2,500 3,300 3,000 5328 Advertising 000 00 Supplies 5401 Office Supplies 800 182 500 450 500 5402 Desktop Printing Expense 300 440 500 250 400 5410 General Supplies 150 97 100 50 100 TOTAL NON-PERSONNEL SERVICES 5,550 4,921 5,400 4,850 6,000 TOTAL ST DEPT ADMINISTRATION 198,990 199,216 201,674 202,554 197,964 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 105 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Street Superintendent 1.00 1.00 85,751 93,551 85,300 Administrative Assistant 1.00 1.00 42,678 42,278 45,384 TOTAL 2.00 2.00 128,429 135,829 130,684 2023 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7 - 106 Page 7 - 107 CIT Y OF KAUKAUNA 2023 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 Utilites. Page 7 - 108 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 211,000 236,713 210,000 204,720 210,000 5321 Maintenance - Other Equipment 600 10 600 100 200 TOTAL NON-PERSONNEL SERVICES 211,600 236,723 210,600 204,820 210,200 TOTAL STREET LIGHTING 211,600 236,723 210,600 204,820 210,200 2023 BUDGET CITY OF KAUKAUNA Page 7 - 109 CIT Y OF KAUKAUNA 2023 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 - 110 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,209,767 1,142,654 1,252,553 1,209,653 1,233,453 5104 Temporary Payroll 54,000 56,460 54,000 45,500 70,770 5107 Overtime Pay 85,000 89,749 85,000 80,000 85,000 5110 Shift Premium Pay 700 346 700 467 700 5113 Job Class Premium Pay 6,900 5,778 6,900 6,100 6,900 5119 Longevity Pay 5,370 4,495 4,480 4,120 4,275 5125 Call Time 000 00 Fringe Benefits 5151 Retirement Plan 88,272 85,175 87,726 84,522 90,462 5152 Residency 36,133 40,921 41,956 40,868 42,507 5154 Social Security 100,825 90,879 104,030 100,136 102,796 5157 Group Health Insurance 399,323 411,461 439,089 444,278 428,901 5160 Group Life Insurance 3,234 2,289 2,445 2,642 2,774 5163 Workers Compensation 49,159 44,815 48,987 46,970 44,835 5166 Unemployment Insurance 000 00 TOTAL PERSONNEL SERVICES 2,038,683 1,975,022 2,127,866 2,065,256 2,113,373 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 300 1,000 5309 Water, Sewer & Electric 000 00 5312 Maintenance - Building 7,000 21,935 10,000 42,000 25,000 5318 Maintenance - Automotive 0 658 0 40 0 5322 Maintenance - Roads & Walks 72,000 38,111 65,000 35,000 45,000 5325 Contractual Services 15,000 10,850 15,000 9,000 15,000 5328 Advertising 000 00 Supplies 5407 Automotive Supplies 12,000 15,177 12,000 24,000 20,000 5410 General Supplies 8,000 7,079 8,000 10,000 8,000 TOTAL NON-PERSONNEL SERVICES 114,300 94,111 110,300 120,340 114,000 OUTLAY 5807 Machinery, Tools & Instruments 0 0 0 0 1,000 TOTAL OUTLAY 0 0 0 0 1,000 TOTAL STREET MAINTENANCE 2,152,983 2,069,133 2,238,166 2,185,596 2,228,373 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 111 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Street Foreman 1.00 1.00 76,068 69,168 72,374 Heavy Equipment Operator 5.50 5.50 353,103 353,103 367,282 Tandem Trucks 1.50 1.50 94,854 94,854 98,659 Small Truck Driver 2.00 2.00 122,784 108,784 127,688 Park Man 4.00 4.00 244,813 227,813 254,622 Laborer 6.00 5.00 360,931 355,931 312,828 TOTAL 20.00 19.00 1,252,553 1,209,653 1,233,453 CITY OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE Page 7 - 112 Page 7 - 113 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTME NT: 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 - 114 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 1,250 486 1,250 100 1,250 5325 Contractual Services 3,500 19,854 3,500 4,000 4,000 Supplies 5407 Automotive Supplies 1,500 1,370 1,500 2,000 1,500 5410 General Supplies 9,000 11,756 9,000 12,500 12,000 5413 Chemical & Ordnance 8,000 7,322 8,000 8,000 8,500 TOTAL NON-PERSONNEL SERVICES 23,250 40,789 23,250 26,600 27,250 TOTAL STREET SIGNS & MARKERS 23,250 40,789 23,250 26,600 27,250 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 115 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: TRAFFIC CONTROL MISSION STATEMENT T he traffic control department's mission is to provide for the maintenance and repair of the city's six signalized intersections and one flashing/warning light. This includes labor, parts, contractual services and electrical services. Page 7 - 116 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 5,500 4,404 5,000 3,300 4,000 5325 Contractual Services 9,000 16,590 9,000 9,650 10,000 Supplies 5410 General Supplies 0 72 0 500 400 TOTAL NON-PERSONNEL SERVICES 14,500 21,067 14,000 13,450 14,400 OUTLAY 5807 Machinery, Tools & Instruments 4,500 0 4,500 500 10,000 TOTAL OUTLAY 4,500 0 4,500 500 10,000 TOTAL TRAFFIC CONTROL 19,000 21,067 18,500 13,950 24,400 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 117 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: TRANSPORTATION DEPARTME NT: WEED CONTROL MISSION STATEMENT T he 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 - 118 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 1,500 1,475 1,500 2,500 2,000 5328 Advertising 000 0 5 0 0 Supplies 5407 Automotive Supplies 800 653 800 800 800 5410 General Supplies 300 3,847 300 100 300 TOTAL NON-PERSONNEL SERVICES 2,600 5,975 2,600 3,400 3,600 TOTAL WEED CONTROL 2,600 5,975 2,600 3,400 3,600 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 119 CIT Y OF KAUKAUNA 2023 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 - 120 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 60,000 40,430 60,000 55,000 60,000 5325 Contractual Services 0 (10) 0 100 0 5328 Advertising 0 600 0 800 600 Supplies 5404 Clothing Expense 300 314 300 300 300 5407 Automotive Supplies 30,000 39,836 30,000 61,000 50,000 5410 General Supplies 1,000 600 1,000 1,200 1,500 TOTAL NON-PERSONNEL SERVICES 91,300 81,771 91,300 118,400 112,400 TOTAL REFUSE COLLECTION 91,300 81,771 91,300 118,400 112,400 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 121 CIT Y OF KAUKAUNA 2023 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 - 122 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 145,000 157,851 132,500 130,000 127,000 5395 Recycling Costs 4,000 6,844 7,000 10,000 12,000 TOTAL NON-PERSONNEL SERVICES 149,000 164,695 139,500 140,000 139,000 TOTAL REFUSE DISPOSAL 149,000 164,695 139,500 140,000 139,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 123 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: ADULT PROGRAMS MISSION STATEMENT To provide adult citizens organized sports leagues to include men’s softball and adult coed kickball. 2022 Goals and Objectives Add 1-2 new adult programs. 2022 Accomplishments Added additional family special events Added DanceFit class Added No Boundaries Running Program Added Monday Afternoon Cards 2023 Goals and Objectives Add 1-2 new adult programs. Add Family Special Events Service Efforts: INDICATOR 2020 2021 2022 Number of teams 33 33 35 Number of annual participants 495 495 525 Adult Open Gym - - -* Fitness/Health Classes 10 111 54* Photography - 1 - PAC Trips 35 25 80* Pickleball 40 11 8* Outdoor Cooking W/Caste Iron 17 7 11 No Boundaries - - 12 Monday Afternoon Cards - - -* Be Active Wisconsin - 8 12 *Fall Prog ram Registration is ongoing Page 7 - 124 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55320 DEPARTMENT: ADULT PROGRAMS 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 40,113 70,037 42,092 42,192 43,776 5104 Temporary Payroll 28,166 14,859 22,793 16,073 34,757 5107 Overtime Pay 0 0 0 309 0 5119 Longevity Pay 520 520 540 540 585 Fringe Benefits 5151 Retirement Plan 8,158 8,461 8,243 8,533 8,970 5152 Residency 4,757 4,794 4,900 4,900 5,096 5154 Social Security 3,517 5,352 3,592 3,526 3,898 5157 Group Health Insurance 47,272 47,166 46,005 46,005 47,353 5160 Group Life Insurance 204 379 398 391 411 5163 Workers Compensation 1,997 3,258 3,730 3,496 3,909 5166 Unemployment Insurance 000 00 TOTAL PERSONNEL SERVICES 134,704 154,825 132,293 125,965 148,755 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 300 300 5325 Contractual Services 2,600 5,827 2,600 6,000 3,000 5328 Advertising 2,650 0 2,650 0 2,250 Supplies 5401 Office Supplies 500 0 500 52 500 5407 Automotive Supplies 400 0 400 0 400 5422 Data Processing Supplies 1,500 0 4,000 4,000 4,000 5428 Recreation 4,500 3,336 4,500 4,500 4,500 5431 Postage 1,200 0 1,200 0 1,200 TOTAL NON-PERSONNEL SERVICES 13,650 9,462 16,150 14,852 16,150 TOTAL ADULT PROGRAM 148,354 164,288 148,443 140,817 164,905 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 125 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 27,220 27,220 28,309 Office Assistant 0.33 0.33 14,872 14,972 15,467 TOTAL 0.67 0.67 42,092 42,192 43,776 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: ADULT PROGRAMS CITY OF KAUKAUNA Page 7 - 126 Page 7 - 127 CITY OF KAUKAUNA 2023 BUDGE T 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 - 128 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 24,000 24,852 24,000 20,200 24,000 5312 Maintenance - Building 3,000 2,424 3,000 3,500 3,000 5321 Maintenance - Other Equipment 450 0 450 3,600 1,000 5322 Maintenance - Roads & Walks 2,000 1,980 2,000 5 2,000 5325 Contractual Services 2,000 977 2,000 500 2,000 Supplies 5407 Automotive Supplies 1,500 1,131 1,000 2,100 2,000 5410 General Supplies 6,000 7,622 6,000 7,000 7,000 5425 Botanical & Agricultural 10,000 9,598 10,000 17,500 15,000 TOTAL NON-PERSONNEL SERVICES 48,950 48,584 48,450 54,405 56,000 OUTLAY 5801 Land & Buildings 8,000 0 5,000 0 5,000 TOTAL OUTLAY 8,000 0 5,000 0 5,000 TOTAL ATHLETIC FIELD 56,950 48,584 53,450 54,405 61,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 129 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: CIVIC PROMOTIONS MISSION STATEMENT Civic promotion is responsible for promoting the public image at the City. City-wide Events, Memorial Day contribution, Electric City Experience, and Firecracker 5k are some of the programs that have been supported by this department. Page 7 - 130 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 11,000 17,283 15,000 16,500 15,000 TOTAL NON-PERSONNEL SERVICES 11,000 17,283 15,000 16,500 15,000 TOTAL CIVIC PROMOTIONS 11,000 17,283 15,000 16,500 15,000 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 131 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: COMMUNITY CENTER MISSION STATEMENT This category is primarily related to programs offered to senior citizens. 2022 Goals and Objectives Add 1-2 new programs 2022 Accomplishments New Partnership with Aurora Added Mind Over Matter- Healthy Bowel, Healthy Bladder 2023 Goals and Objectives Add new programs and create new partnerships Service Efforts: INDICATOR 2020 2021 2022 # of Community Room bookings 128 312 531 # of 3rd Street Conference Rm bookings 94 50 74 # of Coun cil Chamber bookings - - - # of Hyd ro View Room bookings - - - XYZ Group P articipants 114 93 121* Strong Bodie s 49 112 144 Stepping On - - - Stretching & Endurance - - - Better Brain Health - 4 - Sip ‘N Swipe Cafe - 1 - Mind Over Matter - - (2) - *Fall Prog ram Registration is ongoing Page 7 - 132 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,200 250 1,200 1,200 1,200 Supplies 5428 Recreation 2,400 100 2,400 2,400 2,400 TOTAL NON-PERSONNEL SERVICES 3,600 350 3,600 3,600 3,600 OUTLAY 5804 Office Equipment 000 00 5807 Machinery, Tools & Instruments 000 00 TOTAL OUTLAY 000 00 TOTAL COMMUNITY CENTER 3,600 350 3,600 3,600 3,600 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 133 CIT Y OF KAUKAUNA 2023 BUDGE T DIVISION: COMMUNITY ENRICHMENT DEPARTME NT: DANCE CLASSES MISSION STATEMENT T his category is intended to provide dance lessons, which include tap, tumbling, ballet, hip hop, lyrical jazz, break dancing & tricks, musical theatre and jazz for boys and girls ages 3 through high school ages. We offer a six-week beginner program in the spring, two 5-week summer sessions and a 28-week program that begins in September and concludes with the annual dance recital in mid-April. 2022 Goals and Objectives Add new classes/workshops Add additional instructors 2022 Accomplishments Hired a New Instructor Added My Adult & Me Classes Added Jungle Animals Workshop Added Spotlight Dance Added Dance-Off Challenge Brought back Adult Tap Added All Things Pom & Kick Dance Clinic 2023 Goals and Objectives Add new classes/workshops Add additional instructors Service Efforts: INDICATOR 2020 2021 2022 Dan ce Lessons 124 148 195* Beginne r Dance Lessons - 119 153 Summer - 99 115 Tot Cla sses 13 13 19* Wo rkshops - 36 26* C ompetition Dance - - - Adult Tap - - 5* *Fall Prog ram Registration is ongoing Page 7 - 134 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55310 DEPARTMENT: DANCE CLASSES 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Regular Payroll 000 00 5104 Temporary Payroll 42,481 13,021 43,930 24,000 45,716 5107 Overtime Pay 1,250 0 0 0 0 Fringe Benefits 5151 Retirement Plan 8 400 00 5154 Social Security 712 241 637 348 663 5163 Workers Compensation 1,536 394 1,533 838 1,463 TOTAL PERSONNEL SERVICES 46,063 13,656 46,100 25,186 47,842 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 0 1,000 300 1,000 5208 Travel - City Business 500 0 500 250 500 Purchased Services 5325 Contractual Services 8,925 2,053 8,925 6,500 8,925 5328 Advertising 2,450 0 2,450 1,500 2,000 5334 Printing Expense 1,000 0 1,000 800 1,000 Supplies 5404 Clothing Expense 21,000 7,464 21,000 10,000 21,000 5422 Data Processing Supplies 1,500 1,135 1,500 1,500 1,500 5428 Recreation 2,000 867 2,000 1,200 2,000 5431 Postage 1,200 0 1,200 0 1,200 TOTAL NON-PERSONNEL SERVICES 39,575 11,519 39,575 22,050 39,125 TOTAL DANCE CLASSES 85,638 25,175 85,675 47,236 86,967 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 135 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: GRIGNON MANSION MISSION STATEMENT To preserve and interpret the diverse history of the Grignon family and their impact on the Fox Rover Valley through programming, interactive learning, and community partnerships. 2022 Goals  Complete exterior repairs.  Upgrade technology in the third floor office to support collections management.  Reestablish relationships with Kaukauna schools, primarily 2nd and 4th grade classes.  Work with other City departments to create programming. 2022 Accomplishments  Successfully completed Grignon Mansion exterior renovation.  Received grant and upgraded technology in the third floor office.  Completed a full schedule of events and tours since being closed in 2020.  Increased sponsorship support at special events.  Integrated into the Community Enrichment Department 2023 Goals  Continue work with 1000 Islands Environmental Center, Kaukauna Public Library and Recreation Dep artment to create joint events and cross-promote programs.  Create and implement Grignon Mansion membership program.  Establish new seasonal hours and programming to better utilize staff and volunteer time.  Rewrite agreement between the Friends of the Grignon Mansion and City of Kaukauna to reflect Executive Director role. Page 7 - 136 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55120 DEPARTMENT: GRIGNON MANSION 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Regular Payroll 52,355 5104 Temporary Payroll 0 5119 Longevity Pay 0 Fringe Benefits 5151 Retirement Plan 3,560 5154 Social Security 4,005 5157 Group Health Insurance 9,705 5160 Group Life Insurance 41 5163 Workers Compensation 1,675 TOTAL PERSONNEL SERVICES 0 0 0 0 71,341 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 5208 Travel - City Business 500 Purchased Services 5306 Heating Fuels 1,500 5309 Water, Sewer & Electric 2,500 5310 Grant Matching Expenditures 0 5312 Maintenance Buildings 0 5325 Contractual Services 2,500 Supplies 5401 Office Supplies 100 TOTAL NON-PERSONNEL SERVICES 0 0 0 0 7,600 TOTAL GRIGNON MANSION 0 0 0 0 78,941 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 137 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Executive Director 0.00 1.00 0 0 52,355 TOTAL 0.00 1.00 0 0 52,355 CITY OF KAUKAUNA 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: GRIGNON MANSION Page 7 - 138 Page 7 - 139 CITY OF KAUKAUNA 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTME NT: LIBRARY MISSION STATEMENT Enhance Pe ople’s Lives and Open Doors for Curious Minds. 2022 Goals and Objectives  Train staff and public on new discovery layer  Begin implementing new strategic plan  Update the policy handbook  Clean up patron database and physical files  Implement Capital Improvement Project: Library Safety & Security Upgrade  Begin needs assessment of current collections  Continue to work with landlord on lease issues 2022 Accomplishments  Nominated for the Heart of the Valley Community Partner of the Year Award  Served 1,418 lunches as part of the Summer Feeding Program  Completed a Space Needs Assessment with FEH  Offered Hoopla to our patrons  Partnered with PCCS on the Stone Soup Project for a second year and had a matching sponsor that pro vided 50 more meal kits and fresh milk and eggs  Launched our new Creator in Residence program with support from Bank of Kaukauna  Used Library System ARPA funds to add sound panels in the Study Rooms  Awarded competitive marketing grant from DPI  Awarded UW-Madison Center for East Asian Studies grant  Awarded IEEE STEAM Kit grant  Sent staff to a national conference, the first attended by staff in a decade  Completed Safety & Security upgrade 2023 Goals and Objectives  Increase operating hours  Create a programming survey for the community  Begin implementing marketing plan  Merge the KPL Foundation with the Friends of the KPL  Implement a new hire onboarding manual/training program Page 7 - 140 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTME NT: LIBRARY 2020 2021 % +/- 2022 (9 mos.) Explanation Visits 35,532 48,779 +37% 60,700 COVID Circulation 97,216 124,447 +28% 107,181 COVID E-Circulation 22,725 23,153 +2 % 20,189 Teacher Packs 33 39 +18% 26 Loan Rate 12,259 19,225 +57% 16,835 Our loan/borrowing rates are actually bad; we want the loan and borrowing rate to be equal at a minimum Borrowing Rate 23,465 39,365 +68% 29,692 Increasing the materials budget line should help us even this back out Program Attendance 9,443 10,983 +16% 12,453 Juvenile 7,090 9,530 +34% 11,363 Adult 2,353 1,453 -38% 1,090 More online adult pro grams Library Space Usage 432 579 +34% 1090 COVID Study Rooms 205 368 +80% 663 Meeting Rooms 227 211 -7 % 427 Computers Use 2,290 2,175 -5 % 1,976 COVID Wi-Fi Usage 6,490 11,113 +71% 11,467 Virtual Access 50,965 42,557 -17% 38,009 Tech 1:1 Instruction 65 122 +88% 88 Local History Inquiry 109 137 +25% 127 Volunteer Hours 560 1,088 +94% 905 New Facebook Likes 1,618 573 -65% 521 COVID Cardholders 11,312 11,064 -2 % 10,955 Continue to pur ge inactive accounts Page 7 - 141 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55110 DEPARTMENT: LIBRARY 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 434,805 444,788 512,181 510,146 525,600 5104 Temporary Payroll 0 9,107 9,277 17,142 15,000 5107 Overtime Pay 000 5 10 5151 Retirement Plan 19,343 19,818 23,160 25,553 27,372 5152 Residency 3,419 3,211 2,435 2,513 5,702 5154 Social Security 24,072 24,221 29,518 29,780 31,571 5157 Group Health Insurance 67,615 67,322 65,684 65,684 106,056 5160 Group Life Insurance 477 400 520 482 684 5163 Workers Compensation 826 762 991 1,002 919 TOTAL PERSONNEL SERVICES 550,557 569,629 643,766 652,353 712,904 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 300 0 1,400 2,538 1,000 5211 Education & Memberships 850 812 1,030 675 2,230 Purchased Services 5303 Communications 300 300 300 300 300 5306 Heating Fuels 6,500 4,719 6,500 6,500 7,500 5309 Water, Sewer & Electric 14,600 14,147 14,200 14,336 14,600 5312 Maintenance - Building 130,000 130,481 130,000 130,000 110,000 5313 Lease - Building 143,916 143,916 143,916 143,916 143,916 5325 Contractual Services 83,619 85,075 28,400 28,400 35,000 5328 Advertising 360 972 1,050 779 1,550 5331 General Insurance 8,600 8,303 7,847 7,847 7,982 5332 Shared Services 70,681 70,202 94,151 94,151 104,450 Supplies 5401 Office Supplies 5,000 4,909 5,000 4,500 5,500 5402 Desktop Printing Expense 3,000 2,854 3,000 3,722 800 5422 Data Processing Supplies 4,000 4,109 3,500 3,500 4,500 5431 Postage 800 722 800 800 850 5441 Library Material 50,300 54,943 63,552 63,000 77,552 5442 Service Contracts 49,405 45,260 46,795 46,500 51,871 5444 Library Programs 2,000 1,695 2,000 1,750 3,000 5499 Miscellaneous 400 558 400 550 1,000 TOTAL NON-PERSONNEL SERVICES 574,631 573,976 553,841 553,764 573,601 OUTLAY 5804 Office Equipment 0 0 4,000 4,011 9,700 TOTAL OUTLAY 0 0 4,000 4,011 9,700 TOTAL LIBRARY 1,125,188 1,143,605 1,201,607 1,210,128 1,296,205 CITY OF KAUKAUNA 2023 BUDGET Page 7 - 142 NUMBER OF 2022 2023 FULL-TIME EQUIVALENTS 2022 ESTIMATED PROPOSED TITLE OF POSITION 2022 2023 BUDGET ACTUAL BUDGET Library Director 1.00 1.00 100,010 98,560 106,351 Asst Library Director 1.00 0.00 82,019 81,269 0 Adult Services Librarian 1.00 1.00 53,326 52,326 57,982 Youth Services Librarian 0.00 1.00 0 0 52,818 Technology Coordinator 1.00 1.00 55,701 55,351 57,928 Library Associate 1.00 1.00 44,963 44,583 46,767 Library Associate 0.53 1.00 19,848 20,168 39,831 Library Associate 0.53 0.53 20,294 22,494 21,110 Library Associate 0.53 0.53 20,294 19,394 21,110 Library Associate 0.53 0.53 20,294 20,794 21,110 Library Associate 0.53 0.53 20,294 20,494 21,110 Library Associate 0.53 0.53 19,848 21,748 21,110 Library Associate 0.53 0.53 18,158 18,733 19,746 Library Associate 0.53 0.53 18,566 18,366 19,746 Library Associate 0.53 0.53 18,566 15,866 18,881 TOTAL 9.77 10.24 512,181 510,146 525,600 CITY OF KAUKAUNA 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: LIBRARY Page 7 - 143 CIT Y OF KAUKAUNA 2023 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: SWIMMING POOL MISSION STATEMENT To provide aquatic programs including open swim, swim lessons, water aerobics, lap swimming, and swimming pool rentals to residents of the City of Kaukauna. To provide all necessary support staff for the safety of programs and facility usage. 2022 Goals and Objectives Raise Private Funds for Pool Project Complete Design/Construction Documents for Pool Project 2022 Accomplishments Continued working on and complete the Capital Campaign for Kaukauna Aquatic Center Continue working on and Complete Design/Construction Documents for Pool Project Increase in staff wages Collaborated with Brillion Aquatic Center and KSD on offering programs/certifications 2023 Goals and Objectives Complete Design/Construction Documents for Pool Project Continued working on and complete the Capital Campaign for Kaukauna Aquatic Center Service Efforts: INDICATOR 2020 2021 2022 Da ys of operation 83 80 80 Dail y attendance 17,875 30,076 34,922 Avg. daily att endance 215 376 437 Swimming le sson participants 465 1,430 1,377 Wate r aerobics participants 12 31 28 Individ ual passes issued 230 587 620 Pool rental s (Hours) 37 46 45 Discover SCUBA/Snorkeling 5 8 21 Lifeguarding 17 12 14 WSI 4 4 4 Page 7 - 144 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55410 DEPARTMENT: SWIMMING POOL 2022 OBJECT 2021 2021 2022 ESTIMATED 2023 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 40,113 27,979 42,092 42,192 43,776 5104 Temporary Payroll 182,474 152,714 163,839 156,603 182,949 5113 Job Class Premium Pay 080 30 Fringe Benefits 5151 Retirement Plan 800 726 800 (2,597) 0 5154 Social Security 5,715 5,089 5,596 6,199 6,002 5163 Workers Compensation 7,567 5,041 5,718 5,465 5,854 TOTAL PERSONNEL SERVICES 236,669 191,558 218,045 207,865 238,581 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 1,070 2,000 1,800 2,000 5208 Travel - City Business 100 0 100 100 100 Purchased Service