2021 Proposed Budget

Proposed Budget Fiscal year January 1, 2021 to December 31, 2021 Anthony J. Penterman Mayor CITY OF KAUKAUNA 2021 BUDGET ANTHONY J. PENTERMAN Mayor CITY COUNCIL 1 st District – Marty DeCoster / Diana Driessen 2 nd District – Tim Roehrig / John Moore 3 rd District – Brian Schell/ Sue Duda 4 th District – Pennie Thiele / Michael Coenen APPOINTED DEPARTMENT MANAGERS Director of Public Works - John Sundelius Library Director – Ashley Thiem-Menning Finance Director/Treasurer – William Van Rossum Naturalist – Debra Nowak Fire Chief – Jacob Carrel Planning/Comm Development - Robert Jakel Human Resources – Denise Vanderloop Police Chief – Jamie Graff City Clerk – Sally Kenney ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – Carley Windorff President of the Council – Michael Coenen MEMO OFFICE OF THE MAYOR To: President Coenen and Members of the Common Council From: Mayor Anthony Penterman Date: November 4, 2020 Our municipal government strives to enhance the quality of life in the City of Kaukauna through cooperation with the City Council, staff, the community, Kaukauna Service Organizations and area businesses. In combining our diverse backgrounds and skills, we will strive to achieve common goals and establish new priorities with an emphasis on respect, fairness, and compulsion to serve our citizens’ needs. Early in 2020, Coronavirus presented itself and brought with it many fiscal challenges. Its negative impact on our local and national economy will be felt long after our public life returns to normal. We, as a City, had to find creative sources of financing for many projects within the 2020 Budget as well as into the 2021 Budget. In light of everything, we were able to come in with an extremely good tax rate without the elimination of services. The following proposed Budget is sensitive to the property tax payer and enhances the high level of service our residents expect. 1. Property Tax Rate – The 2020 Budget will increase the City’s assessed tax rate by $0.19 per $1,000 of assessed value which is a 1.98% increase. 2. Property Tax Levy - The City’s tax levy increased $349,150 or 3.96%. Under state law, the levy is allowed to increase 3.02%, plus increased debt service requirements (1.37%). This levy increase is less than the maximum permitted under state law. 3. Budgeted Expenditures – Budgeted General Fu nd expenditures for 2021 are $15,024,526 – an increase of 3.0%. This will allow the City to continue to qualify for the State Expenditure Restraint Program Aid. The City has qualified every year since the inception of the program. 4. General Fund Balance – Ou r General Fund Balance is projected to be $4,943,289 on December 31, 2020. This fund balance exceeds the Council objective of $2,253,679 at year end, which will allow the City to continue to receive excellent bond rating resulting in lower interest rates when issuing future debt. 5. Level of Service and Capital Improvements – The 2021 Capital Improvement Program will see investments to benefit our community and residents and instill pride in our City. Body cams for the Police Department have been included in the 2021 budget. This will allow the officers to document interactions with the public. Plans are underway for improvements to the Kaukauna Municipal Pool based on the results of the ongoing Pool Master Plan. This plan is a work in progress but the goal is to begin the project in 2021. Look for new pole mounted decorations during the holiday season. The retired City holiday decorations were approximately 25-30 years old and have been sold to another community. Currently underway in the Street Department is a $4.5 million project that completes Phase IV of the Space Needs Building Improvements Project that was started in 2015. Completion is expected in May 2021. Improvements included in the Phase IV project are:  A drop-off site for residents for brush, yard waste, waste oil, and overflow garbage.  Large outdoor metal storage building.  Expanded and updated mechanic’s area.  Public Works garage addition. Veterans Memorial Lift Bridge improvements began in 2020 with subsequent completion expected by year-end 2020. This project will have a minimal impact on the 2021 Budget. The Capital Improvement Plan continues to invest in our parks to maintain their beautiful, aesthetic surroundings. I am committed to seeing our City parks maintained. 6. Economic Development – The prior three years have seen significant business investment in the City resulting in a total of $31,207,749 of total value. With such a major financial investment, businesses have expanded operations and hired workers, resulting in more home construction and more potential customers for our retail services. In 2015, our population was 15,889. The 2020 Census indicates our population will exceed 16,500. While COVID-19 has impacted all business operations and reduced community events for the downtown, there continues to be ongoing investment. The David L. and Rita E. Nelson Family Heritage Crossing is under construction and will soon link downtown Little Chute with downtown Kaukauna by trail, providing incentive for high end residential apartments and housing. The “CE” Trail was also extended in 2020, further encouraging residential growth and community investment. We anticipate more development projects in 2021 with new industrial facilities in the Industrial Park Network and the redevelopment and repurposing of the former Carnegie Library. Housing will also continue to go strong as the City has approved several new subdivisions. 7. Statements on Budget – As we adjusted to lif e during a global pandemic, most City services remained unchanged. Due to the continuation of safety measures that we implemented during this emergency, there has been no interruption of critical services to date in any City department. Our City leaders are constantly looking at ways to be fiscally responsible without jeopardizing the safety and services of our residents. The choices the City makes today may not be easy, but in so doing, they are putting everyone in the best position to serve Kaukauna well into the future. AP/kk CITY OF KAUKAUNA 2021 BUDGET TABLE OF CONTENTS BACKGROUND INFORMATION AND OVERVIEW PAGE History of Kaukauna ........................................................................................................................... 1-1 How to Read the Budget .................................................................................................................... 1-3 Mission Statement of the City and Budget Policies ........................................................................... 1-5 Financial Program Summary.............................................................................................................. 1-7 Budget Process .................................................................................................................................. 1-10 Organization Chart ............................................................................................................................. 1-12 Departmental Position Summary ....................................................................................................... 1-13 SCHEDULES AND SUMMARIES Summary of Municipal Tax Levy Distribution ..................................................................................... 2-1 Equalized Value Tax Rates ................................................................................................................ 2-2 Assessed Tax Rates .......................................................................................................................... 2-3 Assessed and Equalized Valuations .................................................................................................. 2-4 Assessed Value by Property Type ..................................................................................................... 2-5 Summary of Municipal Tax Levy and General Fund Balance ............................................................ 2-6 General Fund Balance Chart ............................................................................................................. 2-7 Projected Fund Balance - All Funds .................................................................................................. 2-8 REVENUE AND EXPENDITURE SUMMARIES Summary of Revenues & Expenditures for All Funds ........................................................................ 3-1 General Fund Revenues .................................................................................................................... 3-2 General Fund Revenues Chart .......................................................................................................... 3-5 General Fund Expenditures ............................................................................................................... 3-6 General Fund Expenditures Chart ..................................................................................................... 3-9 Summary of General Fund Expenditures by Type ............................................................................. 3-10 Summary of General Fund Expenditures by Type Chart ................................................................... 3-13 1000 Islands Environmental Center Revenues and Expenditures .................................................... 3-14 Redevelopment Authority Revenue & Expenditure Summary ........................................................... 3-15 Special Assessment Revenue & Expenditure Summary ................................................................... 3-16 Solid Waste Fund Revenue & Expenditure Summary ....................................................................... 3-17 Vehicle Registration Fee Fund Revenue & Expenditure Summary ................................................... 3-18 Debt Service Fund Revenue & Expenditure Summary ...................................................................... 3-19 Industrial Park Fund Revenue & Expenditure Summary ................................................................... 3-20 Park Development Fund Revenue & Expenditure Summary ............................................................. 3-21 Space Needs Fund Revenue & Expenditure Summary ..................................................................... 3-22 Municipal Services Department Building Fund Revenue & Expenditure Summary .......................... 3-23 Tax Incremental District #1 Fund Revenue & Expenditure Summary ............................................... 3-24 Tax Incremental District #4 Fund Revenue & Expenditure Summary ............................................... 3-25 Tax Incremental District #5 Fund Revenue & Expenditure Summary ............................................... 3-26 Tax Incremental District #6 Fund Revenue & Expenditure Summary ............................................... 3-27 Tax Incremental District #8 Fund Revenue & Expenditure Summary ............................................... 3-28 Tax Incremental District #10 Fund Revenue & Expenditure Summary ............................................. 3-29 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-30 REVENUE PROJECTIONS Budgeted Revenue Sources - All Funds ............................................................................................ 4-1 Budgeted Revenues - All Funds Chart .............................................................................................. 4-2 Revenue Sources - All Funds Chart .................................................................................................. 4-3 Revenue Comparison by Revenue Source ........................................................................................ 4-4 Inter-Governmental Revenue Comparison………………………………………………………………...4-5 Special Assessment Revenue Comparison……………………………………………………………….4-6 LONG-TERM DEBT Summary of Long-term Debt Practices, Policies and Future Projections .......................................... 5-1 Summary of Indebtedness, Principal Only ......................................................................................... 5-3 CITY OF KAUKAUNA 2021 BUDGET TABLE OF CONTENTS LONG-TERM DEBT (Continued) PAGE Annual Principal and Interest Debt Service Requirements ................................................................ 5-4 Summary of Long-term Debt and Percent of Legal Debt Limit .......................................................... 5-5 Percent of Legal Debt Limit Chart ...................................................................................................... 5-6 Ratio of Net General Bonded Debt to Equalized Value and Net Bonded Debt Per Capita ............... 5-7 Ratio of Net General Bonded Debt to Budgeted General Fund Expenditures .................................. 5-8 Current and Future Projected Debt Service Requirements ............................................................... 5-9 CAPITAL PROJECTS Capital Projects Summary .................................................................................................................. 6-1 Capital Projects Projected Fund Balance .......................................................................................... 6-2 Capital Projects Fund Revenues & Expenditures Summary ............................................................. 6-3 Capital Projects Five-Year Plan ......................................................................................................... 6-8 DETAILED FUND SCHEDULES General Government Expenditures Detail: Assessment ........................................................................................................................................ 7-2 Auditing Services ............................................................................................................................... 7-4 City Attorney ....................................................................................................................................... 7-6 Clerk/Treasurer .................................................................................................................................. 7-10 Commissioners .................................................................................................................................. 7-14 Common Council ................................................................................................................................ 7-18 Community Enrichment………………… ……………………………… …………………………………...7-22 Elections ............................................................................................................................................. 7-24 Finance ............................................................................................................................................... 7-26 SPAR Building Maintenance .............................................................................................................. 7-30 Human Resources ............................................................................................................................. 7-32 Information Technology ...................................................................................................................... 7-34 Mayor ................................................................................................................................................. 7-36 Municipal Service Building ................................................................................................................. 7-40 Municipal Justice ................................................................................................................................ 7-42 Mailroom and Office Supplies ............................................................................................................ 7-46 Planning/Community Development .................................................................................................... 7-48 Public Safety Expenditures Detail: Building Inspection ............................................................................................................................. 7-52 Ambulance ......................................................................................................................................... 7-54 Fire ..................................................................................................................................................... 7-58 Fire Safety .......................................................................................................................................... 7-64 Police .................................................................................................................................................. 7-68 School Patrol ...................................................................................................................................... 7-74 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-78 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-80 Bus Subsidy ....................................................................................................................................... 7-82 Engineering ........................................................................................................................................ 7-84 Equipment Maintenance & Replacement ........................................................................................... 7-90 Forestry .............................................................................................................................................. 7-92 Snow & Ice Control ............................................................................................................................ 7-94 Street Department Administration ...................................................................................................... 7-96 Street Lighting .................................................................................................................................... 7-102 Street Maintenance ............................................................................................................................ 7-104 CITY OF KAUKAUNA 2021 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Street Signs & Markers ...................................................................................................................... 7-108 Traffic Control ..................................................................................................................................... 7-110 Weed Control ..................................................................................................................................... 7-112 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-114 Refuse Disposal ................................................................................................................................. 7-116 Leisure Expenditures Detail: Adult Sports ........................................................................................................................................ 7-118 Athletic Fields ..................................................................................................................................... 7-122 Civic Promotions ................................................................................................................................ 7-124 Community Center ............................................................................................................................. 7-126 Dance Classes ................................................................................................................................... 7-128 Library ................................................................................................................................................ 7-132 Swimming Pool .................................................................................................................................. 7-138 Youth Sports ...................................................................................................................................... 7-142 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-146 Emergency Government Expenditures Detail: Civil Defense ...................................................................................................................................... 7-148 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-150 Property & Liability Insurance ............................................................................................................ 7-152 STORM WATER UTILITY Storm Water Utility Summary ............................................................................................................. 8-1 Storm Water Projected Cash Balance ................................................................................................ 8-2 Storm Water Revenue and Expenditure Summary ............................................................................ 8-3 Street Cleaning Detail ......................................................................................................................... 8-4 Storm Sewer Maintenance Detail ....................................................................................................... 8-6 Sanitary Sewer Billing ......................................................................................................................... 8-8 Summary of Debt Service Costs ........................................................................................................ 8-9 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 - Environmental Center Budget Detail ............................................................................ 11-10 Appendix D - Glossary ....................................................................................................................... 11-13 CITY OF KAUKAUNA 2021 BUDGET HISTORY OF KAUKAUNA Kaukauna is one of Wisconsin's oldest communities. The first white explorer to see Kaukauna was Jean Nicolet, who pushed his birch bark canoe up the Fox River from Green Bay in search of a water passage to the Orient. Nicolet made allies with the Winnebago Indians that he found in the region. Trappers, hunters, missionaries, and merchants soon followed with additional expeditions to the new territory. Because travelers had to carry their boats and cargoes over the three waterfalls at what is now Kaukauna, that spot was destined by nature to become a way station and settlement on this important waterway. When Father Claude Allouez paused there on April 18, 1670, he noted in his journal, "we passed the portage called by the natives KeKaling, our sailors dragging the canoe among the rapids: while I walked on the River-bank, where I found apple-trees and vine-stocks in great numbers." Thousands of bales of furs were carried over the KeKalin Falls during the ensuing fur-trading period and log dwellings were erected at the site to house the portagers and travelers. By 1760, Charles de Langlade had a fur trading post at the falls. Dominique Ducharme was the first permanent white settler and built a substantial log house in 1790 in KeKalin (Kaukauna) and began trading with the Menomini and Chippewa Indians. At the time, 1,500 Indians lived in the village of Kaukauna. The north side of the City was the first to be settled, with Dominique Ducharme's land deed of 1793. The Ducharme deed was Wisconsin's first recorded deed in which he obtained several hundred acres of land for the initial payment of two barrels of rum. In 1818, Augustin Grignon moved from Green Bay to take up residence in Kaukauna on a government grant of 1,000 acres of land on the lower rapids. On this property, but closer to the river, Augustine's son Charles built the "Mansion in the Woods" in 1837. The Charles A. Grignon Home is the oldest home in Outagamie County and is listed on the National Register of Historic Places. A settlement known as Statesburg began on the south side of what is now Kaukauna. The Stockbridge tribe fought on the side of the Americans in the Revolutionary War, and were rewarded with western land to be held with the native American groups already in the area. In 1831, a new series of American treaties resulted in the relocation to the Stockbridge settlements. The departure of the Stockbridge from Statesburg substantially reduced the population. The Grignons were left in the wilderness in the company of a small group of French farmers. Two factors led to immediate growth: the 1836 Treaty of the Cedar opened the Fox Valley settlement through U.S. territorial land offices, and George W. Lawe arrived in 1850 to create the first plat on the north side of town. The plat of about 17 blocks created the "diagonal" French-oriented street system which still prevails on the near north and south sides of Kaukauna. A small north side business district developed during canal building activities in the 1850's. The Chicago and Northwestern Railroad's north side line encouraged local industry such as flour milling and lumber processing in the 1860's and 1870's, but before 1880, the north side remained a modest settlement and the south side had reverted to scattered farms. The second railroad boom of the 1880's brought Irish and German workers. These workers created the south side Village of Ledyard. In 1881, Milwaukee Lakeshore and Western Railroad relocated its district office from Manitowoc to Kaukauna's south side. First Street was vacated and the railroads sprang up. Company housing for the railroad workers was developed in the south central area known as "Yankee Hill." Page 1 - 1 CITY OF KAUKAUNA 2021 BUDGE T HISTORY OF KAUKAUNA In 1885, the Village of Ledyard joined with the north side to form the City of Kaukauna. The 1880's railroad developments coincided with the creation of new waterpower canals to supply Kaukauna industry. The men who built the railroad and power canals stayed to help create the paper industry that is important to Kaukauna to this day. The construction of five municipal hydroelectric generating plants gave Kaukauna its nickname, "The Electric City." Kaukauna holds the bragging rights to providing its citizens with some of the lowest electric rates in the state. The City’s industrial and commercial network, consisting of 818 acres, provides a strong backbone for the City’s financial health. Today, the City of Kaukauna is a growing and prosperous community of just over 15,900 residents. The City of Kaukauna provides its residents with a full-time Police, Fire and Ambulance service. Kaukauna is well maintained with regular garbage collection, street sweeping and ongoing street upgrades. Kaukauna is the home of the Historic Grignon Mansion and 1000 Islands Environmental Center – to name just a couple of its many jewels. The City’s devoted care of its many athletic fields, public parks, swimming pool, and trail system enhance the quality of life that our residents so richly deserve. SOURCES: Walking Tour Through Old Kaukauna, Dept. of Planning and Community Development, City of Kaukauna (1983). Charles A. Grignon Mansion Pamphlet, Outagamie County Historical Society (1988). Page 1 - 2 CITY OF KAUKAUNA 2021 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 2021 fiscal year. The budget document is organized in twelve categories. Each category and a description of its contents follow: MAYOR'S BUDGET MESSAGE - The opening category of the budget provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and recommendations regarding the financial policy for the coming fiscal year. BACKGROUND INFORMATION AND OVERVIEW - This category of the budget provides the reader of the budget document with an understanding of the City of Kaukauna. A brief history of the City is included to help the reader of the budget document develop an understanding of how the City was founded and why some of the landmarks, structures and industries present in the City today exist. The mission statement of the City is an overall summary of the goals the Mayor, City Council and other personnel will strive to complete during the upcoming fiscal year. Specific departmental goals are included in the detailed fund schedules of the budget document to assist the reader in evaluating the departmental requests for financial resources to accomplish their respective mission and goals. The underlying policies are used by the Mayor, City Council and other personnel in preparing and adopting the budget. This listing of policies allows the reader of the budget document to get a feel for the objectives used in evaluating and analyzing the budget to ensure that the budget meets the goals of the City before it is adopted. The financial summary highlights the major revenues sources and expenditures for the upcoming fiscal year and any changes in financial policy from current and previous fiscal years. This summary also provides a projection of the financial future of the City. The organization chart of the City is included to depict for the reader of the budget document the organizational structure and lines of authority between the Citizens of the City of Kaukauna, the City Council, the Mayor and departmental personnel. SCHEDULES AND SUMMARIES - This section of the budget document includes numerous analyses that comparatively evaluate the assessed valuation, equalized valuation, related tax rates, revenues and expenditures for all funds. In many instances the summaries include several years of historical data for comparative purposes. These schedules and the information therein lay the groundwork for the departmental budgets. REVENUE AND EXPENSE - This section of the budget document contains the summaries of revenues and expenditures for all budgeted funds of the City. REVENUE PROJECTIONS - This section of the budget document provides a summary of revenue sources from all funds. The major revenue sources are further analyzed through the use of a five-year comparison and commentary on each of these major sources. Page 1 - 3 CITY OF KAUKAUNA 2021 BUDGET HOW TO READ THE BUDGET LONG-TERM DEBT - This section provides various analyses of debt both from a historical perspective and on a go-forward basis. The information contained within this section provides the basis for future decisions. CAPITAL PROJECTS - This section summarizes projected fund balance in capital projects, current and budgeted revenues and expenses, and a five-year plan for future projects. DETAILED FUND SCHEDULES - The detailed fund schedules are organized on departmental basis. For general fund departments, each schedule details expenditures for the prior fiscal year, current year budgeted expenditures, current year six-month actual expenditures, current year estimated expenditures and the upcoming fiscal years' budgeted expenditures. STORM WATER UTILITY – This is an enterprise fund that was created in July of 2009. The schedules in this section summarize the costs that are necessary to meet State of Wisconsin storm water quality discharge standards. SANITARY SEWER UTILITY – This is an enterprise fund that was created beginning January 1, 2012 to account for sanitary sewerage treatment system costs. The schedules in this section summarize the activities involved in operating a sanitary sewer collection system and the cost of sewerage treatment by the Heart of the Valley Metropolitan Sewerage District. BUDGET ADOPTION RESOLUTION - This section includes a copy of the resolution designating appropriations, levying a tax, and setting the rate for the budget of the City. APPENDICES - The appendix includes supplemental information that may be useful in reading the budget document. Appendix A - The chart of accounts describes the types of expenditures to be classified within the specific object codes used by departments in preparing their budget. Appendix B - The demographic profile provides statistical and supplemental data about the City of Kaukauna and the population it serves. Appendix C - The Detailed Environmental Center budget. This budget is controlled by a board which is appointed by the City Council. Appendix D - The glossary includes a translation of terms commonly used in a budget document and the related resolutions. The glossary also includes a description of the funds established by the City. Page 1 - 4 CITY OF KAUKAUNA 2021 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 2021 operating budget does not anticipate any reduction in services. The 2021 capital improvement budget includes approximately $4,695,000 for street and sidewalk improvements, $3,200,000 for utility improvements, $379,000 for municipal equipment, and $2,565,000 for park improvements. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2021 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 2021 budget does not include borrowing for any operational expenses; however, several pieces of equipment with useful lives of ten years or more are planned for in the capital improvement budget. 4. Maintain a property tax and user charge structure that provides an attractive environment for citizens, business and industry within Northeastern Wisconsin. The City, through its municipally owned electric utility, has the lowest electrical rates in northeastern Wisconsin. The sanitary sewer user rate was increased from $6.50 to $6.75 per hundred cubic feet effective December 1, 2015. This rate is budgeted to remain the same for budget year 2021. The storm sewer utility rate was increased from $84.00 per ERU per year to $90 per ERU per year January 1, 2019. This rate is budgeted to remain the same for the 2021 budget. The assessed tax rate for the City is projected to increase by $0.19 or 1.98%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to decrease significantly at 0.92%. Page 1 - 5 CITY OF KAUKAUNA 2021 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 $4,943,289 meets the City Council directive. This projected balance is considerably more than the City Council directive. Fifteen percent (15%) of the 2021 budget of $15,024,978 equals $2,253,679. 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 2021 budget document in conformance with national Government Finance Officers Association (GFOA) presentation guidelines. Conformance with these standards provides reasonable disclosure of financial plans of the City. 8. Long-term debt will be used in moderation so as not to impose an excessive burden on future Kaukauna taxpayers. The City’s general obligation debt is 73.2% of the allowable legal limit as of December 31, 2019. However, approximately 21.3% of the allowable legal limit is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8, 9, 10 and the environmental remediation TIF district. The tax Incremental debt with the exception of Tax Incremental District No. 6, Tax Incremental District No. 8, and a portion of the others is expected to be repaid with tax increments and as such will not be placed on the general tax levy. Page 1 - 6 CITY OF KAUKAUNA 2021 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2021 is balanced and provides for the needs and requirements of the City. The budget for 2021 is the result of sound financial management and affords a reasonable measure of protection for future operations of our City. The budget is adopted at the departmental level as identified in schedules that are attached to the budget adoption resolution. Therefore, resolutions authorizing budgetary adjustments are only required for budgetary adjustments between departments. ACCOUNTING BASIS The City of Kaukauna uses the modified accrual basis of accounting. Under this accounting method, revenues are recognized in the accounting period in which they become available and measurable. Available means collectible within the current accounting period or soon enough thereafter to be used to pay liabilities of the current accounting period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unearned interest on long-term debt, which is recognized when due. BUDGETARY BASIS All the funds in this budget document are prepared on the modified accrual basis of accounting, except for interest expenditures in the debt service where unearned interest is budgeted when due. All of the following funds, which are included in this budget document, are funded in part by the property tax levy except the Capital Projects and Redevelopment Funds. General Fund - This fund is the primary operating fund for the City of Kaukauna. It accounts for most of the services provided to city residents such as police, fire, sanitation, street maintenance, building inspection, planning, zoning, engineering, recreation, public library, and sewerage system. 1000 Islands Environmental Center - This is a special revenue fund that receives the majority of its revenue from Outagamie County, Kaukauna Public Schools and the City of Kaukauna. It accounts for the programs and services, which are offered at a City owned nature preserve, on the east side of the city along the Fox River. General Debt Service Fund - This debt service fund accounts for all the debt service requirements of the City including Tax Incremental District Nos. 4, 5, 6, 8, 9, 10 and the Environmental Remediation TIF District No. 1. The primary source of revenue is the property tax levy and repayment of special assessment projects that were constructed with general obligation bond proceeds. Park Development Fund - This is a capital projects fund that has been established to account for significant park development projects. Historically the source of revenue for this fund was a portion of the admission tax received from the local pari-mutuel dog racing facility. Since this source of revenue no longer exists, this fund's primary source of revenue is the property tax levy. Capital Project Fund - These schedules reflect the activity of all the capital project funds with the exception of the Industrial Park Development Fund and the Park Development Fund. The primary source of revenue for this fund is proceeds from the issuance of long-term debt. Redevelopment Fund - The information provided assists the user in determining the cumulative scope of redevelopment projects that may be possible during the proposed budget year. This is a revolving loan fund whose initial source of funds was block grant funds. Page 1 - 7 CITY OF KAUKAUNA 2021 BUDGET FINANCIAL PROGRAM SUMMARY Special Assessment / Debt Service Stabilization Fund - This is a special revenue fund that receives its revenue from the repayment of special assessments such as street and sidewalk improvements. The City borrows for these assessable improvements. This fund accounts for the repayment of special assessments and transfers monies to the general debt service fund to offset debt service payments that resulted from borrowing for assessable projects. Space Needs Fund – This is a specific capital projects fund established to accept levy dollars and borrowed funds for the specific purpose of addressing the space needs of City operations. Storm Water Utility – This enterprise fund was created in July 2009 to account for the costs associated with complying with State and Federal regulation relative to the quality of storm water that is discharged into local waterways. The revenue for this fund will be derived from an equivalent storm water runoff unit charge that will be placed on the monthly utility bill. Sanitary Sewer Utility – This is an enterprise fund that was created beginning January 1, 2012 to account for sanitary sewerage treatment system costs. The schedules in this section summarize the activities involved in operating a sanitary sewer collection system and the cost of sewerage treatment by the Heart of the Valley Metropolitan Sewerage District. FINANCIAL FRAMEWORK Major Revenue Sources - The importance of sound revenue estimates cannot be overstated. Revenue estimates have been carefully analyzed and in the areas where some fluctuations are typical, a conservative approach has been used. This budget contains three major sources of revenue: property taxes, intergovernmental revenues and sewerage system user fees. The property tax levy, which accounts for approximately 37.9% of General Fund revenue, is budgeted to increase 4.9%. 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, 3.02%, for the City of Kaukauna plus any increase in general obligation debt payments. Typically the property tax levy absorbs most of the fluctuations in other funding sources. Intergovernmental revenue, that account for approximately 27.1% of all general fund revenue, is budgeted to increase $165,435 or 4.2%. Debt Service Requirements - Since 1993, the total outstanding debt has risen while the long-term debt as a percent of the legal limit has decreased to approximately 73.3%. It is the goal of management to maintain long- term debt in maturity terms of ten years or less. The exception to ten year debt was the refinancing debt issued in 2010 for Tax Incremental District No. 5. This debt was issued for sixteen years to take advantage of favorable interest rates and to facilitate repayment. The increase to 84.1% was primarily the result of the City’s purchase and development of additional land for a new industrial park, downtown TID investment and the purchase of the former Fox Valley Greyhound Park for redevelopment. Approximately 24.0% of the current outstanding debt is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8 9, 10 and the Environmental Remediation Tax Incremental District No. 1. The tax incremental debt is expected to be repaid with tax increments and as such will not be placed on the general tax levy except for Tax Incremental District Nos. 4, 5 as well as Environmental Remediation Tax Incremental District No. 1. The tax increment of these districts will only pay for a portion of the debt at this time. Projected debt service requirements for 2021 and the next several years are going to continue to increase steadily and then level off as the City makes a concerted effort to limit the amount of general obligation debt issued. Page 1 - 8 CITY OF KAUKAUNA 2021 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2021 Capital Projects Budget will require the issuance of approximately $4,000,000 of general obligation long-term debt of which $1,200,000. The five-year Capital Improvement Program plan will require future debt issues of approximately $3,500,000 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 $4,943,289 as of December 31, 2020. 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 2021 since general fund balance exceeds the year-end target of $2,253,678. 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 $440,049 or 3.0%. The property tax component increased $267,661 or 4.9%. 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 2021, this tax represents 28.67% of total general fund revenue sources. This tax source is budgeted to increase slightly in 2021. 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 $46,836. State shared revenue and expenditure restraint are budgeted to also increase $56,628 this year. The State highway aids are budgeted to increase $140,000. This revenue source contains an element of uncertainty since shared revenue is often a topic at the State level when the discussion turns toward tax relief or when the State is experiencing difficult economic times. General Fund Expenditures - The City has settled labor contracts with the International Association of Fire Fighters AFL-CIO Kaukauna Local 1594 unit as well as the Kaukauna Professional Police Association for the 2021 budget The continued goal of management is to minimize the use of long-term debt to purchase large pieces of equipment. The 2021 general fund expenditure budget of $15,024,526 increased $443,894 or 3.0%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $255,343 in revenues for 2021. SUMMARY The financial future of the City of Kaukauna appears to be very stable. The citizens have shown a willingness to fund the current level of quality services when needed and financial management practices remain frugal. The most important budgetary objective should be to provide the highest possible level of service to our citizens without impairing the City's sound financial condition. To accomplish this objective, existing City programs and services must continually be evaluated to determine if they are meeting the needs of the residents, effectively and conducted in the most efficient manner. This budget continues that commitment. Page 1 - 9 CITY OF KAUKAUNA 2021 BUDGET BUDGET PROCESS The preparation of the budget is a complex process. The process allows for the opportunity to review the accomplishments of the current year and establish new goals for the upcoming year. The budget document is an annual plan of estimated expenditures and the proposed means of financing them. It is the method by which the City delivers its services and programs to the residents for the fiscal year beginning January 1 through December 31. Preparation of the budget begins in mid-July when the six-month actual results are prepared and distributed to department heads along with budgetary request forms for the ensuing year. Using the City-wide and departmental goals and objectives as their guide, department heads are asked to estimate their expenditures for the remainder of the year, and submit budget requests and mission statements for the upcoming year. Budget requests are returned to the Finance Department in mid-September. The Finance Department then calculates all of the related benefits and returns a completed copy of departmental budget requests to the department heads by late September. In late September budget conferences are held. In attendance at budget conferences are the Mayor, the Finance Director and the department head. It is during these conferences that any adjustments to departmental requests are discussed and made. This process continues until a balanced budget is attained. By mid-October final budget adjustments have been made, and the Mayor's proposed budget is prepared and available for distribution. In early November, a public hearing is held on the Mayor's proposed budget. The Committee of the Whole reviews the Mayor's proposed budget and then recommends to the City Council that the proposed budget be adopted. In mid-November the budget is adopted by the City Council. The adopted budget is then printed and distributed. After adoption the budget becomes a control mechanism by which to measure the resources expended to the meet the approved objectives. Any budget updates must be adopted in resolution form by the City Council and published in a local newspaper. The budget timetable for the 2021 budget process appears on the following page. Page 1 - 10 2021 Budget Preparation and Approval Process Schedule        August '20  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 '20    November '20  S  M  T  W  T  F  S    S  M  T  W  T  F  S    1  2  3    1  2  3  4  5  6  7  4  5  6  7  8  9  10    8  9  10  11  12  13  14  11  12  13  14  15  16  17    15  16  17  18  19  20  21  18  19  20  21  22  23  24    22  23  24  25  26  27  28  25  26  27  28  29  30  31    29  30                         August 21 – Distribution of 5 Year Capital Improvement Project CIP to Department Managers   August 24 – Distribution of Budget Worksheets to Department Managers   September 3 – Review CIP Internally with Department Heads   September 11 – Non –Personnel Budgets Due   September 15 – Present 5 year Capital I mprovement CIP to committee/council for Feedback   September 21 – through 25 – Administrative Budget Round Table (Discuss Budget Items) as an  Aggregate   October 5th – Present Non Personnel Items to Finance/Personnel Committee for feedback   October 19th  – Present Personnel items to Finance/Personnel committee for feedback   Week of November 2nd – Print Budget Books and Distribute   November 9 – Proposed Budget Presentation to Council at 6pm   November 17 – Public Hear and Budget Adoption         September '20  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 - 11 CITY OF KAUKAUNA 2021 BUDGET Organizational Chart PLANNING AND COMMUNITY DEVELOPMENT Director of Planning and Community Development Principal Planner Planning/Engineering Technician (1/4) Community Development Coordinator Grignon Mansion Curator Intern (P/T) APPOINTED COMMITTEES LIBRARY Library Director Asst Library Director Technology Coordinator Library Associate Library Associates (P/T) CITY/SCHOOL PARK IMPROVMENT ADVISORY COMMITTEE 1000 ISLANDS ENVRNMTL CNTR ENVIRONMENTAL CENTER Director/Naturalist Asst Naturalist (P/T) Admin Assistant (P/T) Site Manager (P/T) Intern (P/T) COUNCIL BOARD PUBLIC WORKS STREET AND PARKS Street Superintendent Street Foreman Equipment Operator Mechanic Sewer Crew Truck Driver Parkman Laborer Office Assistant FINANCE/TREASURY Finance Director Accountant Accounting Specialist ASSESSMENT Contracted Service POLICE Police Chief Assistant Chief Lieut. / Investigator Sergeant Patrolman Liaison Officer Admin Services Supervisor Records Clerks (P/T) Crossing Guards (P/T) Community Service Officer (P/T) FIRE Fire Chief Assistant Chief(s) Lieutenant / Paramedic Driver Engineer / Paramedic Firefighter / Paramedic Firefighter (POC) PUBLIC WORKS Director of Public Works RECREATION Recreation Director Office Assistant INSPECTION Inspector APPOINTED COMMISSIONS PLAN CABLE TV REGULATORY POLICE AND FIRE UTILITY INDUSTRIAL & COMMERCIAL APPOINTED ATHORITIES HOUSING REDEVELOPMENT APPOINTED BOARDS HEALTH ELECTRICAL EXAMINERS REVIEW APPEALS LIBRARY AODA PREVENTION CANVASERS Citizens of Kaukauna MAYOR (Elected) MUNICIPAL JUSTICE (Elected) COMMON COUNCIL (Elected) CITY ATTORNEY (Elected) Paralegal COUNCIL COMMITTEES HEALTH AND RECREATION LEGISLATIVE FINANCE AND PERSONNEL PUBLIC PROTECTION COMMITTEE OF THE WHOLE CLERK 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 (1/2) HUMAN RESOURCES Human Resource Mgr PR Media Specialist INFORMATION TECHNOLOGY Contracted Service Page 1 - 12 2019 FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- DEPARTMENT TIME TIME ARY TIME TIME ARY TIME TIME ARY TIME TIME ARY City Attorney 0.00 1.25 0.00 0.00 1.25 0.00 0.00 1.25 0.00 0.00 0.00 0.00 Street, Park, Rec (SPAR) Maint. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Elections 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 0.00 Finance/Treasury/Clerk 5.00 0.50 0.00 5.00 0.50 0.00 5.00 0.50 0.00 0.00 0.00 0.00 Mayor 2.00 0.00 0.00 2.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 Municipal Service Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Municipal Judge 0.00 0.50 0.00 0.00 0.50 0.00 0.00 0.50 0.00 0.00 0.00 0.00 Planning/Comm. Dev. 3.50 0.00 2.00 3.50 0.00 2.00 3.50 0.00 2.00 0.00 0.00 0.00 Building Inspection 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 Fire 20.00 18.00 0.00 20.00 18.00 0.00 20.00 18.00 0.00 0.00 0.00 0.00 Police 27.00 2.86 0.00 27.00 2.86 0.00 27.00 2.86 0.00 0.00 0.00 0.00 School Patrol 0.00 2.14 0.00 0.00 2.14 0.00 0.00 2.14 0.00 0.00 0.00 0.00 Engineering 3.50 0.00 1.00 3.50 0.00 1.00 3.50 0.00 1.00 0.00 0.00 0.00 Eqp. Maint. & Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Forestry 0.00 0.00 0.40 0.00 0.00 0.40 0.00 0.00 0.40 0.00 0.00 0.00 Snow & Ice Removal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Storm Sewer Maintenance 1.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 Street Cleaning 1.50 0.00 0.00 1.50 0.00 0.00 1.50 0.00 0.00 0.00 0.00 0.00 Street Dept. Administration 2.00 0.00 0.30 2.00 0.00 0.30 2.00 0.00 0.30 0.00 0.00 0.00 Street Maintenance 20.00 0.00 2.10 20.00 0.00 2.10 20.00 0.00 2.10 0.00 0.00 0.00 Street Signs & Markers 0.00 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.00 Traffic Control 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Weed Control 0.00 0.00 1.60 0.00 0.00 1.60 0.00 0.00 1.60 0.00 0.00 0.00 Refuse Collection 0.00 0.00 1.90 0.00 0.00 1.90 0.00 0.00 1.90 0.00 0.00 0.00 Adult Sports 0.66 0.00 8.00 0.66 0.00 8.00 0.66 0.00 8.00 0.00 0.00 0.00 Athletic Fields 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.00 Carnegie Buildign 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Library 4.00 4.77 0.00 4.00 4.77 0.00 4.00 4.77 0.00 0.00 0.00 0.00 Swimming Pool 0.66 0.00 40.00 0.66 0.00 40.00 0.66 0.00 40.00 0.00 0.00 0.00 Youth Sports 0.66 0.00 15.00 0.66 0.00 15.00 0.66 0.00 15.00 0.00 0.00 0.00 Sanitary Sewer Utility 1.50 0.00 0.06 1.50 0.00 0.06 1.50 0.00 0.06 0.00 0.00 0.00 Parks 0.00 0.00 1.70 0.00 0.00 1.70 0.00 0.00 1.70 0.00 0.00 0.00 TOTAL 92.98 30.02 109.96 92.98 30.02 109.96 93.98 30.02 109.96 1.00 0.00 0.00 2021 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2020 2021 INCREASE/DECREASE Page 1 - 13 Page 1 - 14 CITY OF KAUKAUNA 2021 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2019 2020 INCREASE / FUND LEVY LEVY (DECREASE) GENERAL 5,419,661 5,687,322 267,661 4.94% 1,000 ISLANDS ENVIRONMENTAL CENTER 163,550 192,503 28,953 17.70% DEBT SERVICE 3,676,496 3,727,032 50,536 1.37% Grignon Mansion (219 Fund) 18,000 20,000 2,000 0.00% TOTAL MUNICIPAL LEVY 8,823,643 9,626,857 349,150 3.96% PERCENT CHANGE Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2019 & 2020 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2019 2020 (DECREASE) 2019 2020 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 9,277,707.38 9,626,856.97 349,149.59 3.76 8.45620 8.51760 0.06140 0.73 KAUKAUNA SCHOOL DISTRICT 9,599,897.13 9,599,897.13 0.00 0.00 8.74987 8.49374 (0.25613) (2.93) FOX VALLEY TECHNICAL COLLEGE 1,122,651.38 1,123,215.64 564.26 0.05 1.02325 0.99379 (0.02946) (2.88) OUTAGAMIE COUNTY* 4,155,097.11 3,947,342.25 (207,754.86) (5.00) 3.78718 3.49251 (0.29467) (7.78) ENVIRONMENTAL TIF DISTRICT NO. 1 92,975.68 91,769.13 (1,206.55) (1.30) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 81,069.16 80,083.01 (986.15) (1.22) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 69,503.89 370,653.71 301,149.82 433.28 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 861,298.69 982,072.39 120,773.70 14.02 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 121,192.03 118,550.89 (2,641.14) (2.18) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 20,074.64 26,089.54 6,014.89 29.96 --- --- --- --- SUBTOTAL 25,161,320.18 25,966,530.65 805,210.47 3.20 22.01650 21.49764 (0.51886) (2.36) STATE CREDIT - SCHOOLS (1,636,575.58) (1,636,575.58) 0.00 0.00 (1.50) (1.35) 0.15 9.92 NET LEVY AND TAX RATE 23,524,744.60 24,329,955.07 805,210.47 3.42 20.51286 20.14322 (0.36964) (1.80) 2021 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2019 & 2020 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2019 2020 (DECREASE) 2019 2020 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 9,277,707.38 9,626,856.97 349,149.59 3.76 9.6841680 9.8759505 0.1917825 1.98 KAUKAUNA SCHOOL DISTRICT 9,599,897.13 9,599,897.13 0.00 0.00 10.0204700 9.8482900 (0.1721800) (1.72) FOX VALLEY TECHNICAL COLLEGE 1,122,651.38 1,123,215.64 564.26 0.05 1.1718400 1.1522800 (0.0195600) (1.67) OUTAGAMIE COUNTY 4,155,097.11 3,947,342.25 (207,754.86) (5.00) 4.3371300 4.0494800 (0.2876500) (6.63) ENVIRONMENTAL TIF DISTRICT NO. 1 92,975.68 91,769.13 (1,206.55) (1.30) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 81,069.16 80,083.01 (986.15) (1.22) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 69,503.89 370,653.71 301,149.82 433.28 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 861,298.69 982,072.39 120,773.70 14.02 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 121,192.03 118,550.89 (2,641.14) (2.18) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 20,074.64 26,089.54 6,014.89 29.96 --- --- --- --- SUBTOTAL 25,401,467 25,966,531 565,064 2.22 25.2217 24.9260 (0.2876) (1.14) STATE CREDIT - SCHOOLS (1,669,301.98) (1,636,575.58) 32,726.40 1.96 (1.64) (1.57) 0.07 4.27 NET LEVY AND TAX RATE 23,732,165.11 24,329,955.07 597,789.96 2.52 23.5813 23.3556 (0.2176) (0.92) 2021 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2021 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2019 & 2020 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2019 2020 (DECREASE) % REAL ESTATE Residential 732,050,600 747,796,800 15,746,200 2.15% Commercial 176,693,100 190,331,000 13,637,900 7.72% Manufacturing 70,996,500 74,293,800 3,297,300 4.64% Agricultural 33,400 36,100 2,700 8.08% TOTAL REAL ESTATE 979,773,600 1,012,457,700 32,681,400 3.34% PERSONAL PROPERTY Machinery, Tools & Patterns 14,028,100 17,769,600 3,741,500 26.67% Furniture, Fixtures & Equipment 8,814,700 7,825,800 (988,900) -11.22% All Other Personal Property 4,874,900 4,071,800 (803,100) -16.47% TOTAL PERSONAL PROPERTY 27,717,700 29,667,200 1,949,500 7.03% TOTAL ASSESSED VALUATION 1,007,491,300 1,042,124,900 34,630,900 3.44% TOTAL ASSESSED VALUATION Calumet County 47,200 49,560 2,360 5.00% Outagamie County 1,007,491,300 1,042,124,900 34,633,600 3.44% TOTAL ASSESSED VALUATION 1,007,538,500 1,042,174,460 34,635,960 3.44% TOTAL CITY (Excluding TID Increments) Calumet County 46,600 46,600 0 0.00% Outagamie County 1,153,747,100 1,208,272,500 54,525,400 4.73% TOTAL INCLUDING TID INCREMENTS 1,153,793,700 1,208,319,100 54,525,400 4.73% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 4,223,000 4,268,800 45,800 1.08% TID NO. 4 3,682,200 3,725,200 43,000 1.17% TID NO. 5 3,156,900 17,241,600 14,084,700 446.16% TID NO. 6 39,120,600 45,682,800 6,562,200 16.77% TID NO. 8 5,504,600 5,514,600 10,000 0.18% TID NO. 9 911,800 1,213,600 301,800 33.10% TID NO. 10 0 394,200 394,200 0.00% TOTAL TID INCREMENTS 56,599,100 78,040,800 21,441,700 37.88% TOTAL EXCLUDING TID INCREMENTS 1,097,148,000 1,130,231,700 75,967,100 6.92% ASSESSMENT RATIO - OUTAGAMIE CTY 87.320% 86.250% ASSESSED VALUATION EQUALIZED VALUATION Page 2 - 4 0 100,000,000 200,000,000 300,000,000 400,000,000 500,000,000 600,000,000 700,000,000 800,000,000 Residential Commercial Manufacturing Agricultural Mach. And Tools Furn. And Fixtures Other 747,796,800 190,331,000 74,293,800 36,100 17,769,600 7,825,800 4,071,800 Assessed Value Real Estate and Personal Property 2021 BUDGET City of Kaukauna Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 2012 7,683,476 3,077,961 2013 7,683,476 4,056,645 2014 7,977,126 4,229,908 2015 8,203,280 4,458,760 2016 8,340,330 4,788,620 2017 8,377,385 4,534,195 2018 8,823,643 4,848,295 2019 8,990,163 4,863,395 2020 9,277,707 4,772,376 2021 9,626,857 4,943,289 * * Preliminary estimate for 2021 budget 2021 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE FOR THE FISCAL YEARS 2012 THROUGH 2021 Page 2 - 6 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 3,077,961 4,056,645 4,229,908 4,458,760 4,788,620 4,546,801 4,532,987 4,863,395 4,772,376 4,943,289 FUND BALANCE FISCAL YEAR 2021 BUDGET City of Kaukauna FUND BALANCE ‐ GENERAL FUND Page 2 - 7 CITY OF KAUKAUNA ENVIRON- REDEVELOP- GENERAL MENTAL MENT DEBT CAPITAL GRIGNON SPECIAL CITY HALL/PD SPACE GENERAL CENTER AUTHORITY SERVICE PROJECTS MANSION ASSESSMENT FACILITY NEEDS FUND FUND FUND FUND F UND FUND FUND FUND FUND BALANCE AS OF DECEMBER 31, 2019 Inventories and Prepaid Expenses 41,369 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 6,823 861,192 5,623,716 1,856,062 0 904,710 0 1,063,382 Unassigned 4,611,615 0 0 0 0 (3,853) 0 0 0 Total 5,052,984 6,823 861,192 5,623,716 1,856,062 (3,853) 904,710 0 1,063,382 PROJECTED CHANGE IN FUND BALANCE FROM 2019 OPERATIONS, Revenues And Operating Transfers In 13,892,924 220,689 85,636 3,727,032 6,568,194 65,706 1,631,000 500 3,521,500 Expenditures And Operating Transfers Out (14,002,619) (218,323) 0 (7,080,893) (7,316,048) (31,517) (1,742,083) 0 (1,282,108) Total (109,695) 2,366 85,636 (3,353,861) (747,854) 34,189 (111,083) 500 2,239,392 ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 00 0 0 0 0 0 0 0 Transfers From Other Funds 0 0 0 3,353,861 0 0 0 0 0 Total 0 0 0 3,353,861 0 0 0 0 0 BALANCE AS OF DECEMBER 31, 2020 Inventories and Prepaid Expenses 41,369 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 6,823 861,192 5,623,716 1,856,062 0 904,710 0 1,063,382 Unassigned 4,501,920 2,366 85,636 (0) (747,854) 30,336 (111,083) 500 2,239,392 Total 4,943,289 9,189 946,828 5,623,716 1,108, 208 30,336 793,627 500 3,302,774 2021 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2020 Page 2 - 8 CITY OF KAUKAUNA 2020 2019 2019 2020 ESTIMATED 2021 FUND ACTUAL BUDGE T BUDGET ACTUAL BUDGE T REVENUES General 14,207,942 14,090,156 14,584,478 13,892,924 15,024,526 Special Revenues 1000 Islands 219,038 217,597 230,550 220,689 253,503 Redevelopment Authority 115,667 117,203 235,000 85,636 105,000 Special Assessment 1,565,000 1,259,430 1,700,000 1,631,000 1,600,000 Debt Service 11,130,865 6,469,974 6,943,459 7,031,290 7,080,893 Capital Projects 126,957 35,000 2,091,000 1,927,639 2,018,500 Space Needs Fund 1,012,750 15,688 12,750 3,524,000 2,500 Park Development Fund 15,000 15,000 0 0 0 Enterprise Storm Water Utility 1,211,000 1,238,940 1,311,000 1,242,315 1,308,000 Sanitary Sewer Utility 1,443,159 3,448,058 3,502,500 3,410,100 3,452,500 TOTAL REVENUES 31,047,378 26,907,046 30,610,737 32,965,593 30,845,422 EXPENDITURES General 14,409,965 13,681,112 14,585,632 14,002,619 15,024,526 Special Revenue 1,000 Islands 219,038 244,891 230,550 218,323 260,303 Redevelopment Authority 112,999 92,718 100,000 0 100,000 Special Assessment 1,765,000 750,000 2,010,000 1,742,083 1,810,000 Debt Service 7,373,350 4,919,390 6,943,459 7,031,291 7,080,893 Capital Projects 3,644,177 26,000 14,053,108 6,654,987 5,159,000 Space Needs Fund 1,000,000 836,913 3,480,090 1,282,108 3,310,090 Park Development Fund 0 319 0 0 0 Enterprise Storm Water Utility 720,150 758,860 767,468 655,534 800,371 Sanitary Sewer Utility 2,422,421 2,969,930 2,723,095 2,715,327 2,884,241 TOTAL EXPENDITURES 31,667,099 24,280,133 44,893,402 34,302,271 36,429,424 2021 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TAXES Property Taxes - General 6,000,430 5,218,344 5,419,661 5,419,661 5,687,322 Public Accommodation Tax 4,000 19,129 4,000 1,150 2,000 In Lieu of Taxes - Utilities 1,629,156 2,284,403 2,375,000 2,301,584 2,408,000 In Lieu of Taxes - Round House 20,284 37,616 20,616 20,616 21,091 In Lieu of Taxes - Housing Authority 19,159 19,820 19,500 20,616 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 4,000 0 0 County Sales Tax 0 0 167,000 133,600 150,000 TOTAL TAXES 7,783,030 7,689,311 8,119,777 8,007,227 8,397,913 INTERGOVERNMENTAL State Shared Revenue State Expenditure Restraint 87,210 90,718 89,162 89,162 86,817 State Law Enforcement Grants 4,000 14,460 10,000 6,000 10,000 State Connecting Hwy Aid 63,246 63,246 74,888 74,888 75,213 State General Transportation Aid 256,135 264,845 282,732 282,732 323,197 State Personal Property Aid 93,000 93,526 93,179 93,179 92,833 State Computer Aid 66,197 66,998 66,998 66,998 66,998 Video Service Provider Aid 0 0 14,086 14,086 29,001 County Library Aid 269,403 269,711 274,275 274,275 268,097 TOTAL INTERGOVERNMENTAL 839,190 863,505 905,320 901,320 952,156 REGULATION & COMPLIANCE Business Licenses Liquor Licenses 12,000 18,036 20,000 18,000 20,000 Bartender License 11,000 6,135 11,000 11,000 5,000 Cigarette License 1,000 270 400 300 300 Amusement 3,000 2,170 2,500 1,950 2,000 Weights & Measures 11,000 9,941 11,000 10,000 11,000 Electrical License 1,000 0 0 0 0 Constractor License 1,000 0 0 0 0 Misc. Licenses 2,000 595 1,000 200 500 Cable Television Franchise Fee 123,000 146,938 135,000 130,000 135,000 Non-business License Bicycle License 10 0 0 0 0 Dog and Cat License 6,740 4,173 6,700 3,600 4,500 Chicken Permits 0 96 100 146 100 Other License 00 0 0 0 Construction & Building Permits Building Permits 159,866 152,241 160,000 185,000 180,000 Electrical Permit 37,534 0 0 0 0 Sign Permit 600 540 0 0 0 Law & Ordinance Violations Court Fines & Forfeitures 90,000 82,984 85,000 60,000 70,000 Police Fines 22,500 27,661 24,000 15,000 20,000 Police Fees 2,800 3,015 3,000 2,000 3,000 TOTAL REGULATION & COMPLIANCE 485,050 454,796 459,700 437,196 451,400 CITY OF KAUKAUNA 2021 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 2 CITY OF KAUKAUNA GENERAL FUND 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET CHARGES FOR SERVICE General Government Fees Planning & Zoning Fees 840 980 1,000 800 1,000 General Government Fees 612 48,259 1,000 28,000 1,000 Real Estate Report Request Fees 6,398 12,550 12,000 12,000 12,000 Publication Fees 1,150 1,175 1,500 1,200 1,500 Law Enforcement Fees 3,000 5,982 3,000 350 3,000 Ambulance Fees - Covered Services 600,000 539,131 600,000 501,949 550,000 Other Public Safety 00 0 0 0 Highway & Street Dept Charges 100 175 150 175 150 Engineering Inspection Fees 00 0 0 0 Weed & Nuisance Control Charges 5,500 2,148 8,000 7,500 8,000 Alcohol & Drug Abuse Donations 1,100 1,650 1,100 1,975 1,100 Library Fines & Fees 15,000 14,281 15,030 3,540 3,000 Park Fees 3,000 1,778 10,533 300 0 Community Center Fees 5,000 2,228 11,500 160 1,500 Swimming Pool Fees 135,000 141,758 141,000 56,875 135,000 Community Enrichment Event Fees 70,000 54,356 45,000 30 45,000 Recreation Fees 140,000 242,280 147,020 66,614 169,600 Plan Deposits 100 0 100 100 100 TOTAL CHARGES FOR SERVICE 986,800 1,068,731 997,933 681,568 931,950 USE OF MONEY & PROPERTY Interest on Investments 30,000 176,282 73,500 59,500 55,000 Sale of City Equipment 2,000 1,075 2,000 700 1,000 Insurance Recovery 10,000 56,199 20,000 67,900 0 TOTAL USE OF MONEY & PROPERTY 42,000 233,556 95,500 128,100 56,000 OPERATING TRANSFERS IN Grant Funds 0 250 0 500 0 Other Payments 0 11,633 0 7,400 154,000 Solid Waste Fund 188,052 359,157 174,000 174,000 174,000 Storm Water Utility 94,333 207,911 97,440 97,440 97,440 Sanitary Sewer Utility 113,578 0 117,098 117,098 117,098 Kaukauna Utility Shared Services 40,000 0 40,000 40,000 0 Kaukauna Utility Contribution 150,000 150,000 150,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 585,963 728,951 578,538 586,438 692,538 Application of Unassigned Fund Balance 400,000 0 395,000 0 410,000 TOTAL NON-COVERED SERVICES 11,122,033 11,038,850 11,551,768 10,741,849 11,891,957 2021 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,209,375 2,165,572 2,072,080 2,165,572 2,071,982 Expend Restraint - Covered Services 169,290 176,101 173,078 173,078 168,527 Fire Insurance Dues - Covered Services 41,000 49,484 47,000 50,453 49,000 State Connecting Hwy Aid - Covered Services 27,105 27,105 32,095 32,095 32,234 General Transportation Aid - Covered Services 627,088 617,973 692,206 692,206 791,276 TOTAL INTERGOVERNMENTAL 3,073,859 3,036,235 3,016,459 3,113,405 3,113,019 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 50 6 50 20 50 Garbage Collection - Covered Services 1,464 1,920 2,500 150 1,500 Recycling Proceeds 4,536 7,491 5,500 7,500 6,000 Snow Removal - Covered Services 6,000 5,654 8,200 30,000 12,000 TOTAL CHARGES FOR SERVICE 12,050 15,071 16,250 37,670 19,550 TOTAL - COVERED SERVICES 3,085,909 3,051,306 3,032,709 3,151,075 3,132,569 TOTAL REVENUE SOURCES 14,207,942 14,090,156 14,584,478 13,892,924 15,024,526 2021 BUDGET REVENUE - COVERED SERVICE Page 3 - 4 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2020 2021 Page 3 - 5 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T GENERAL GOVERNMENT Assessment 28,000 57,278 42,952 42,952 75,152 Auditing Services 23,000 27,965 25,500 26,000 25,500 City Attorney 164,391 126,853 171,086 171,086 136,921 City Clerk 235,647 231,583 235,574 219,174 225,800 Commissioners 5,072 5,241 4,574 4,684 4,574 Common Council 42,669 42,442 42,883 38,943 42,283 Elections 22,352 19,995 52,389 35,188 28,327 Finance 415,610 361,211 427,870 414,756 406,662 SPAR Builidng Maintenance 142,915 135,265 51,550 53,521 52,850 Human Resources 166,800 127,014 174,750 170,265 168,791 Information Technology 215,593 164,700 224,093 274,375 273,081 Mayor 206,643 212,093 208,707 198,523 208,673 Municipal Building Maintenance 99,000 107,592 101,700 102,000 102,250 Municipal Judge 48,590 38,387 49,691 37,554 47,127 Office Equipment & Supplies 20,500 10,494 20,750 14,300 16,500 Planning/Community Development 306,986 315,032 342,510 336,448 354,137 Community Enrichment 59,872 76,323 63,846 50,007 65,279 TOTAL GENERAL GOVERNMENT 2,203,640 2,059,470 2,240,425 2,189,776 2,233,908 PUBLIC SAFETY Ambulance 60,175 53,954 64,175 57,100 65,075 Building Inspection 160,500 111,103 91,920 132,750 136,350 Police 3,179,961 3,128,637 3,284,715 3,284,776 3,416,588 School Patrol 67,590 47,876 67,863 56,051 57,295 TOTAL PUBLIC SAFETY 3,468,226 3,341,570 3,508,673 3,530,677 3,675,308 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 4,800 10,417 2,500 3,500 2,500 TOTAL HEALTH & SOCIAL SERVICES 4,800 10,417 2,500 3,500 2,500 TRANSPORTATION Bridge Maintenance 7,700 1,138 4,500 3,800 18,000 Bus Subsidies 30,000 28,513 30,000 36,809 35,000 Engineering 447,355 452,042 460,479 453,647 470,716 Equipment Maintenance & Replacement 279,036 99,866 80,425 83,425 87,425 Forestry 9,400 11,058 10,200 11,475 10,000 Street Department Administration 179,051 180,919 185,417 176,326 198,990 Street Lighting 236,200 241,998 219,200 205,333 211,600 Street Maintenance 2,019,317 2,119,295 2,124,580 2,106,273 2,152,983 CITY OF KAUKAUNA 2021 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 6 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T TRANSPORTATION (CON'T) Street Signs & Markers 101,523 21,738 22,650 27,300 23,250 Traffic Controls 15,900 16,995 18,700 17,500 19,000 Weed Control 2,900 5,645 3,200 2,250 2,600 TOTAL TRANSPORTATION 3,328,382 3,179,207 3,159,351 3,124,139 3,229,564 LEISURE Adult Programs 97,012 156,475 143,450 123,496 148,354 Athletic Field 55,550 55,325 58,150 54,400 56,950 Civic Promotions 10,000 7,949 12,000 10,000 11,000 Community Center 3,100 3,795 3,600 1,200 3,600 Dance Classes 72,183 84,994 81,924 68,871 85,638 Library 995,342 1,020,933 996,230 1,044,057 1,125,188 Swimming Pool 359,924 296,529 345,899 325,680 353,059 Youth Programs 208,079 106,640 160,698 76,135 163,759 TOTAL LEISURE 1,801,190 1,732,640 1,801,950 1,703,839 1,947,548 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 105,650 119,881 109,300 133,004 115,800 EMERGENCY GOVERNMENT Civil Defense 000 00 OTHER Health Insurance 168,833 228,512 249,475 249,475 256,539 Property & Liability Insurance 115,651 145,084 115,700 115,700 128,190 TOTAL OTHER 284,484 373,596 365,175 365,175 384,729 Contingent Expenditures 400,000 (66,309) 400,000 0 420,000 SUB-TOTAL NON-COVERED SERVICES 11,596,372 10,750,473 11,587,374 11,050,110 12,009,356 CITY OF KAUKAUNA 2021 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PUBLIC SAFETY Fire 2,448,501 2,405,915 2,627,093 2,606,579 2,669,305 Fire Safety 5,715 3,374 5,715 4,730 7,215 TOTAL PUBLIC SAFETY 2,454,216 2,409,289 2,632,808 2,611,309 2,676,520 SANITATION Refuse Collection 83,200 116,972 93,300 93,100 91,300 Refuse Disposal 188,052 289,805 174,000 162,450 149,000 TOTAL SANITATION 271,252 406,778 267,300 255,550 240,300 TRANSPORTATION Snow & Ice Control 88,125 114,572 98,150 85,650 98,350 TOTAL TRANSPORTATION 88,125 114,572 98,150 85,650 98,350 SUB-TOTAL COVERED SERVICES 2,813,593 2,930,639 2,998,258 2,952,509 3,015,170 TOTAL EXPENDITURES 14,409,965 13,681,112 14,585,632 14,002,619 15,024,526 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2021 Budget GENERAL FUND Page 3 - 8 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 BUDGETED AMOUNT EXPENDITURE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Expenditures 2020 2021 Page 3 - 9 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 152 75,000 - 75,152 Auditing Services - 25,500 - 25,500 City Attorney 131,901 5,020 - 136,921 SPAR Builidng Maintenance - 52,850 - 52,850 Clerk/Treasurer 191,650 34,150 - 225,800 Commissioners 4,574 - - 4,574 Common Council 34,883 7,400 - 42,283 Elections 17,177 11,150 - 28,327 Finance 333,991 72,672 - 406,662 Human Resources - 168,791 - 168,791 Information Technology - 273,081 - 273,081 Mayor 195,458 13,215 - 208,673 Municipal Service Building - 102,250 - 102,250 Municipal Judge 33,930 13,197 - 47,127 Office Equipment & Supplies - 16,500 - 16,500 Planning/Community Development 343,472 10,665 - 354,137 Community Enrichment 20,344 44,535 400 65,279 TOTAL GENERAL GOVERNMENT 1,307,532 925,976 400 2,233,908 PUBLIC SAFETY Ambulance - 65,075 - 65,075 Building Inspection 106,600 29,750 - 136,350 Police 3,172,426 187,407 56,755 3,416,588 School Patrol 55,520 1,775 - 57,295 TOTAL PUBLIC SAFETY 3,334,546 284,007 56,755 3,675,308 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 2,500 - 2,500 TOTAL HEALTH & SOCIAL SERVICES - 2,500 - 2,500 TRANSPORTATION Bridge Maintenance - 18,000 - 18,000 Bus Subsidies - 35,000 - 35,000 Engineering 455,016 15,700 - 470,716 Equip Maintenance & Replacement - 87,425 - 87,425 Forestry - 10,000 - 10,000 Street Department Administration 193,440 5,550 - 198,990 Street Lighting - 211,600 - 211,600 Street Maintenance 2,038,683 114,300 - 2,152,983 Street Signs & Markers - 23,250 - 23,250 Traffic Controls - 14,500 4,500 19,000 Weed Control - 2,600 - 2,600 TOTAL TRANSPORTATION 2,687,139 537,925 4,500 3,229,564 CITY OF KAUKAUNA 2021 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 10 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES LEISURE Adult Sports 134,704 13,650 - 148,354 Athletic Field - 48,950 8,000 56,950 Civic Promotions - 11,000 - 11,000 Community Center - 3,600 - 3,600 Dance Classes 46,063 39,575 - 85,638 Library 550,557 574,631 - 1,125,188 Swimming Pool 236,669 110,390 6,000 353,059 Youth Sports 108,249 55,510 - 163,759 TOTAL LEISURE 1,076,242 857,306 14,000 1,947,548 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 112,500 3,300 115,800 EMERGENCY GOVERNMENT Civil Defense - - - - OTHER Health Insurance 256,539 - - 256,539 Property & Liability Insurance - 128,190 - 128,190 TOTAL OTHER 256,539 128,190 - 384,729 Contingent Expenditures 420,000 420,000 SUB-TOTAL NON-COVERED SERVICES 8,661,998 3,268,404 78,955 12,009,356 CITY OF KAUKAUNA 2021 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 11 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES PUBLIC SAFETY Fire 2,493,205 150,100 26,000 2,669,305 Fire Safety - 7,215 - 7,215 TOTAL PUBLIC SAFETY 2,493,205 157,315 26,000 2,676,520 TRANSPORTATION Snow & Ice Removal - 98,350 - 98,350 TOTAL TRANSPORTATION - 98,350 - 98,350 SANITATION Refuse Collection - 91,300 - 91,300 Refuse Disposal - 149,000 - 149,000 TOTAL SANITATION - 240,300 - 240,300 SUB-TOTAL COVERED SERVICES 2,493,205 495,965 26,000 3,015,170 TOTAL EXPENDITURES 11,155,203 3,764,369 104,955 15,024,526 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2021 BUDGET GENERAL FUND Page 3 - 12 PERSONNEL SERVICE 74% NON-PERSONNEL SERVICE 25% OUTLAY 1% CITY OF KAUKAUNA 2020 Budgeted General Fund Expenditures by Type Page 3 - 13 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Taxes 156,538 156,538 163,550 163,550 192,503 Kaukauna School District 15,000 15,000 15,000 15,000 15,000 Outagamie County 10,000 10,000 10,000 10,000 10,000 Interest Income 5,000 1,794 5,000 3,000 4,000 Other Center Receipts 14,000 14,952 15,000 15,900 12,000 Restricted Donations 18,500 19,313 22,000 13,239 20,000 TOTAL REVENUE 219,038 217,597 230,550 220,689 253,503 EXPENDITURES Wages and Benefits 162,638 165,175 177,250 177,376 207,503 Maintenance 56,400 79,716 53,300 40,947 52,800 Capital Outlay 00000 TOTAL EXPENDITURES 219,038 244,891 230,550 218,323 260,303 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 0 0 2,366 (6,800) CITY OF KAUKAUNA 2021 BUDGET 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES Page 3 - 14 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Loan Payments 225,000 98,271 225,000 81,636 100,000 Interest 4,500 18,932 10,000 4,000 5,000 TOTAL REVENUE 115,667 117,203 235,000 85,636 105,000 EXPENDITURES Economic Development 150,000 92,718 100,000 0 100,000 TOTAL EXPENDITURES 112,999 92,718 100,000 0 100,000 OTHER FINANCING SOURCES Application of Fund Balance 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 2,668 24,485 135,000 85,636 5,000 CITY OF KAUKAUNA 2021 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 15 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Special Assessments 1,500,000 1,181,663 1,600,000 1,525,000 1,500,000 Interest On Special Assessments 65,000 77,767 100,000 106,000 100,000 TOTAL REVENUE 1,565,000 1,259,430 1,700,000 1,631,000 1,600,000 EXPENDITURES Street Improvements 1,325,000 563,044 1,715,000 1,572,083 1,515,000 Sidewalk Improvements 175,000 74,358 120,000 120,000 120,000 Utility Systems Improvements 265,000 112,599 175,000 50,000 175,000 TOTAL EXPENDITURES 1,765,000 750,000 2,010,000 1,742,083 1,810,000 OTHER FINANCING USES Operating Transfer to Debt Service 0 600,212 250,000 250,000 200,000 TOTAL OTHER FINANCING SOURCES 0 600,212 250,000 250,000 200,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (200,000) (90,782) (560,000) (361,083) (410,000) 2021 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 16 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTIO N BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Taxes 18,000 0 18,000 18,000 20,000 Community Foundation 7,700 5,846 7,700 7,706 6,800 Donations, Grants, Contirbtions 40,000 0 40,000 40,000 30,000 TOTAL REVENUE 65,700 5,846 65,700 65,706 56,800 PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 31,333 0 31,333 20,462 47,500 5104 Temporary Payroll 00 0 0 0 5119 Longevity Pay 00 0 0 0 Fringe Benefits 5151 Retirement Plan 2,131 0 2,131 1,391 3,230 5152 Residency 1,880 0 1,880 0 0 5154 Social Security 2,397 0 2,397 1,565 3,634 5157 Group Health Insurance 18,579 0 18,579 2,455 7,587 5160 Group Life Insurance 25 0 25 25 25 5163 Workers Compensation 1,191 0 1,191 778 1,805 TOTAL PERSONNEL SERVICES 57,535 0 57,535 26,677 63,780 NON-PERSONNEL SERVICES Purchased Services 5205 Seminar Expenses 500 0 500 0 500 5208 Travel/City Business 500 0 500 0 500 5401 Office Supplies 300 0 300 0 0 5804 Outlay (Computer, etc.) 2,300 0 2,300 2,300 0 5306 Heating Fuel 1,000 1,265 1,000 1,000 1,000 5309 Water Sewer and Electric 2,200 2,718 2,200 2,200 2,200 5312 Maintenance Buildings 0 941 0 975 0 5325 Contractrual Service 800 2,678 800 665 800 TOTAL NONPERSONNEL SERVICES 4,000 7,602 4,000 4,840 5,000 TOTAL EXPENDITURES 61,535 7,602 61,535 31,517 68,780 OTHER FINANCING USES 5719 Transfer to Friends of Grignon 4,700 0 4,700 0 0 TOTAL OTHER FINANCING SOURCES 4,700 0 4,700 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (535) (1,755) (535) 34,189 (11,980) Cash Balance at December 31, 2019 (3,853) Cash Balance at December 31, 2020 30,336 Cash Balance at December 31, 2021 18,356 CITY OF KAUKAUNA 2021 BUDGET Grignon Mansion (219) REVENUE & EXPENDITURE SUMMARY Page 3 - 17 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Recycling And Garbage Collection 345,000 359,613 360,000 361,332 360,000 Other Revenue 0 3,864 0 5,814 10,000 TOTAL REVENUE 345,000 363,477 360,000 367,146 370,000 EXPENDITURES General Supplies 0 13,331 5,000 18,419 5,000 Refuse Disposal 189,948 0 185,000 189,948 185,000 TOTAL EXPENDITURES 189,948 13,331 190,000 208,367 190,000 OTHER FINANCING USES Transfer to General Fund 189,948 359,157 149,000 149,000 149,000 TOTAL OTHER FINANCING SOURCES 189,948 359,157 149,000 149,000 149,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (34,896) (9,010) 21,000 9,779 31,000 CITY OF KAUKAUNA 2021 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 18 2020 2021 2019 2019 2020 ESTIMATED Budget Year DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Registration Fee 185,000 164,897 175,000 164,000 170,000 TOTAL REVENUE 185,000 164,897 175,000 164,000 170,000 EXPENDITURES 00000 TOTAL EXPENDITURES 00000 OTHER FINANCING USES Operating Transfer to Debt Service 200,000 200,000 225,000 225,000 154,000 TOTAL OTHER FINANCING SOURCES 200,000 200,000 225,000 225,000 154,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (15,000) (25,000) (50,000) (61,000) 16,000 CITY OF KAUKAUNA 2021 Budget VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 19 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Tax 2,827,991 2,827,991 3,676,496 2,544,805 3,727,032 Payment in Lieu of Tax 787,844 787,844 0 0 0 TOTAL REVENUE 3,615,835 3,615,835 3,676,496 3,349,649 3,727,032 EXPENDITURES Principal Payment 5,499,830 3,658,008 5,165,000 5,165,000 5,305,000 Interest Payment 1,872,770 1,196,399 1,777,709 1,777,709 1,775,143 Debt Service Fees 750 64,984 750 750 750 TOTAL EXPENDITURES 7,373,350 4,919,390 6,943,459 7,031,291 7,080,893 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (3,757,515) (1,303,556) (3,266,963) (3,681,642) (3,353,861) OTHER FINANCING SOURCES Refinancing Outstanding Debt 00000 Premium Issuance (Interest Payment) 244,952 112,812 120,000 120,000 50,582 3,512,563 Operating Transfer In 3,757,515 2,741,327 3,146,963 3,146,963 3,303,279 TOTAL OTHER FINANCING SOURCES 7,515,031 2,854,139 3,266,963 3,681,641 3,353,861 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES 3,757,515 1,550,583 0 (0) (0) Operating Transfers 2020 2021 TID #4 55,525 79,000 TID # 5 (Estimated Increment) 72,000 458,628 TID #6 258,538 201,050 TID #8 204,275 621,208 TID #10 6,306 46,488 ERTIF 455,588 151,619 Storm Water Utility 723,102 626,886 Sanitary Sewer Utility 615,505 574,983 404 RDA MSB 787,844 0 Vehicle Registration Fee Fund 200,000 154,000 TIF Debt Repayment 189,418 Special Assessment Fund 600,039 200,000 3,980,740 3,303,279 CITY OF KAUKAUNA 2021 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 20 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE 401-48110-4810 Interest Income 00 0 0 0 401-48900-4827 Other Revenue - Loan Repayment 11,967 23,933 23,933 0 23,933 401-48309-4499 Other Revenue - Land Sales 100,000 176,630 0 0 0 TOTAL REVENUE 111,967 200,563 23,933 0 23,933 EXPENDITURES 401-58100-5499 Industrial Park Expenditures 1,093 3,674 1,000 1,887 1,000 TOTAL EXPENDITURES 1,093 3,674 1,000 1,887 1,000 OTHER FINANCING USES 401-59200-5720 Repayment of Due To General Fund 0 0 100,000 Transfer to Debt Service Fund 0 TOTAL OTHER FINANCING SOURCES 0 0 0 100,000 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 110,873 196,889 22,933 (101,887) 22,933 Cash Balance at December 31, 2019 (85,508) Cash Balance at December 31, 2020 (187,395) Cash Balance at December 31, 2021 (164,462) CITY OF KAUKAUNA 2021 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Other Revenue 12,750 15,688 12,750 2,500 2,500 TOTAL REVENUE 12,750 15,688 12,750 2,500 2,500 EXPENDITURES Space Needs 1,000,000 836,913 3,480,090 1,282,108 3,310,090 TOTAL EXPENDITURES 1,000,000 836,913 3,480,090 1,282,108 3,310,090 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 1,000,000 1,255,854 2,400,000 3,521,500 0 Transfer from General TOTAL OTHER FINANCING SOURCES 1,000,000 1,255,854 2,400,000 3,521,500 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 12,750 434,629 (1,067,340 ) 2,241,892 (3,307,590 ) Cash Balance at December 31, 2019 1,063,382 Cash Balance at December 31, 2020 3,305,274 Cash Balance at December 31, 2021 (2,316) CITY OF KAUKAUNA 2021 Budget SPACE NEEDS FUND (403) REVENUE AND EXPENDITURE SUMMARY Page 3 - 22 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Interest Income 371 10,811 500 1,000 500 Other Revenue 00000 TOTAL REVENUE 371 10,811 500 1,000 500 EXPENDITURES Municipal Service Building 9,000 6,749 0 0 0 TOTAL EXPENDITURES 9,000 500 0 0 0 OTHER FINANCING SOURCES RDA Lease Bond 770,844 0 770,844 0 0 TOTAL OTHER FINANCING SOURCES 770,844 0 770,844 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 770,844 358,695 770,844 0 0 TOTAL OTHER FINANCING SOURCES 770,844 358,695 770,844 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (8,629) (348,384) 500 1,000 500 Cash Balance at December 31, 2019 51,515 Cash Balance at December 31, 2020 52,515 Cash Balance at December 31, 2021 53,015 CITY OF KAUKAUNA 2021 Budget MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 23 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 90,682 93,154.00 95,018 92,976 99,463 Personal Property State Aid 0 0.00 0 0 -752 Other Revenue 0 752 0 0 0 TOTAL REVENUE 90,682 93,906 95,018 92,976 98,711 EXPENDITURES Remediation Cost 118,000 133,114 0 0 0 Marketing & Admin 2,500 150 0 150 0 TOTAL EXPENDITURES 120,500 133,264 0 150 0 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 450,000 450,000 52,409 52,409 0 TOTAL OTHER FINANCING SOURCES 450,000 0 52,409 52,409 0 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 300,000 0 Transfer to Debt Service Fund 154,531 107,318 150,588 150,588 151,619 TOTAL OTHER FINANCING SOURCES 454,531 107,318 150,588 150,588 151,619 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 1,463 (84,408) (3,161) (5,353) (52,907) Cash Balance at December 31, 2019 (842,292) Cash Balance at December 31, 2020 (847,645) Cash Balance at December 31, 2021 (900,552) CITY OF KAUKAUNA 2021 Budget ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY "Lehrer LandFill" Page 3 - 24 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 56,603 58,146 82,850 81,069 99,463 Personal Property Tax 402 0 4,929 9,456 State Computer Aids 2,000 3,492 3,492 3,493 3,492 Interest Income 200 0 403 100 200 Other Revenue 0 0 234,643 0 234,643 TOTAL REVENUE 58,803 62,040 330,844 89,591 347,254 OTHER FINANCING SOURCES G.O. Borrowing 000 Transfer From TID#6 as Recipient TID 0 500,000 TOTAL OTHER FINANCING SOURCES 0000 500,000 EXPENDITURES Miscellaneous 000 0 Marking & Administration 0 150 150 500 150 TID Assistance 000 0 Storm Sewer Improvements 000 0 TOTAL EXPENDITURES 0 150 0 500 0 OTHER FINANCING USES Transfer to Debt Service Fund 55,525 56,550 79,000 79,000 79,000 Repayment of Due To Debt Service 121,120 Repayment of Due To General Fund 80,508 TOTAL OTHER FINANCING SOURCES 55,525 56,550 79,000 79,000 280,628 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 3,278 5,340 251,844 10,091 566,626 Cash Balance at December 31, 2019 (254,625) Cash Balance at December 31, 2020 (244,534) Cash Balance at December 31, 2021 322,092 CITY OF KAUKAUNA 2021 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY "Downtown District" Page 3 - 25 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 19,719 20,257 71,030 69,504 401,729 Personal Property Aid 0000 3,444 State Computer Aids 0 363 211 152 200 In Lieu of Tax - Medical Facility 58,000 217,393 220,000 220,000 154,000 Interest Income 0 0 0 15,780 0 Other Revenue (Land Sales) 500,000 0 0 0 TOTAL REVENUE 577,719 238,013 291,241 305,436 559,373 OTHER FINANCING SOURCES G.O. Borrowing 00000 Transfer From TID#6 as Recipient TID 784,730 300,000 TOTAL OTHER FINANCING SOURCES 0 0 784,730 0 300,000 EXPENDITURES Marketing & Admin 0 27,667 0 150 0 Developers' Incentive 26,200 0 0 0 TOTAL EXPENDITURES 26,200 27,667 0 150 0 OTHER FINANCING USES Transfer to Debt Service Fund 944,169 806,688 926,949 421,183 458,628 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 944,169 806,688 926,949 421,183 458,628 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (392,650) (596,342) 149,022 (115,897) 400,746 Cash Balance at December 31, 2019 (4,218,651) Cash Balance at December 31, 2020 (4,334,548) Cash Balance at December 31, 2021 (3,933,802) CITY OF KAUKAUNA 2021 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY "Commerence Crossing" (Former Dog Track Site) Page 3 - 26 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 911,347 936,194 880,214 861,297 1,064,409 Personal Property State Aid 0 0 0 0 1,209 State Computer Aids 2,000 16,994 7,749 12,976 7,749 Interest Income 200 0 200 0 50 Other Revenue - Loan Repayment 26,727 50,611 26,727 26,727 26,727 TOTAL REVENUE 940,274 858,736 914,890 901,000 1,100,144 EXPENDITURES District Expenditures 23,600 3,029 150 48,763 150 Infrastructure Improvements 0 0 2,921 0 TOTAL EXPENDITURES 23,600 3,029 150 51,684 150 OTHER FINANCING USES Transfer to Debt Service Fund 440,238 440,238 258,538 258,538 201,050 Transfer to TID ERTID #1 450,000 450,000 52,409 52,409 0 Transfer to Fund 464 (TID #4) 0000 500,000 Transfer to Fund 465 (TID #5) 0 0 784,730 0 300,000 Repayment of Due To General Fund 0 TOTAL OTHER FINANCING SOURCES 890,238 890,238 1,095,677 310,947 1,001,050 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 26,436 (34,531) (180,937) 538,370 98,944 Cash Balance at December 31, 2019 217,872 Cash Balance at December 31, 2020 756,242 Cash Balance at December 31, 2021 855,186 CITY OF KAUKAUNA 2021 Budget TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY "N.E.W. Industrial Park" Page 3 - 27 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 116,512 119,688 123,854 121,192 128,490 Personal Property State Aid 0000 7 4 State Computer Aids 500 15,302 13,913 14,645 13,913 Interest Income 0 29,342 0 5,907 2,500 Other Revenue 00000 TOTAL REVENUE 117,012 164,332 137,767 141,744 144,977 OTHER FINANCING SOURCES G.O. Borrowing 000 0 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES District Expenditures 12,400 0 150 8,097 150 Library Garden 0 293,250 0 0 0 Developers Incentives 00000 Infrastructure Improvements 278,000 20,000 89,000 0 0 TOTAL EXPENDITURES 290,400 313,250 89,150 8,097 150 OTHER FINANCING USES Transfer to Debt Service Fund 250,992 267,694 194,857 189,792 621,789 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 250,992 267,694 194,857 189,792 621,789 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (424,380) (416,612) (146,240) (56,146) (476,962) Cash Balance at December 31, 2019 68,569 Cash Balance at December 31, 2020 12,423 Cash Balance at December 31, 2021 (464,539) CITY OF KAUKAUNA 2021 Budget TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY "The Gustman (Grand Kakalin) Site" Page 3 - 28 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE 0 Property Taxes - TIF 0 0 696 0 9,185 State Computer Aids 00000 Interest Income 0 19,252 0 5,168 3,786 Other Revenue 00000 TOTAL REVENUE 0 19,252 696 5,168 12,971 OTHER FINANCING SOURCES G.O. Borrowing 0- 0 0 0 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES District Expenditures 0 0 150 0 Infrastructure Improvements 16,000 114,300 0 0 0 TOTAL EXPENDITURES 16,000 114,300 0 150 0 OTHER FINANCING USES 0 Transfer to Debt Service Fund 16,863 38,747 16,863 0 46,488 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 16,863 38,747 16,863 0 46,488 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (32,863) (133,795) (16,167) 5,018 (33,517) Cash Balance at December 31, 2019 122,751 Cash Balance at December 31, 2020 127,769 Cash Balance at December 31, 2021 94,252 CITY OF KAUKAUNA 2021 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY "The Donary Project" Page 3 - 29 2020 DESCRIPTION 2019 2019 2020 ESTIMATED 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 4,500 66 65 65 67 Subdivision Fee 10,000 14,600 10,000 10,312 17,500 Interest Income 00000 Other Revenue 0 0 0 4,324 0 TOTAL REVENUE 14,500 14,666 10,065 14,701 17,567 OTHER FINANCING SOURCES G.O. Borrowing 00000 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES District Expenditures Infrastructure Improvements 7,479 0 0 0 TOTAL EXPENDITURES 0 7,479 0 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 00000 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 14,500 7,187 10,065 14,701 17,567 Cash Balance at December 31, 2019 131,823 Cash Balance at December 31, 2020 146,524 Cash Balance at December 31, 2021 164,091 CITY OF KAUKAUNA 2021 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY Page 3 - 30 GENERAL 1000 REDEVELOP DEBT CAPITAL PARK SPECIAL SPACE STORM SANITARY FUND ISLANDS AUTHORITY SERVICE PROJECTS DEVELOP. ASSESSMENT NEEDS SEWER UTLY SEWER UTLY TOTAL TAXES 8,397,913 192,503 0 3,727,032 0 20,000 0 0 12,337,448 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,500,000 0 0 0 1,500,000 INTERGOVERNMENTAL 4,065,175 25,000 0 0 0 0 0 0 0 0 4,090,175 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 3,450,000 3,450,000 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 1,300,000 0 1,300,000 LICENSE AND PERMITS 358,400 0 0 0 0 0 0 0 8,000 0 366,400 COURT FINES AND FORFEITURES 93,000 0 0 0 0 0 0 0 0 0 93,000 CHARGES FOR SERVICE 951,500 12,000 0 0 0 0 0 0 0 0 963,500 INTEREST 55,000 4,000 5,000 0 0 0 100,000 2,500 0 2,500 169,000 LOAN PAYMENTS 0 0 100,000 0 0 0 0 0 0 100,000 OTHER 1,103,538 20,000 0 3,353,861 4,550,000 0 0 0 0 0 9,027,399 TOTAL REVENUE SOURCES 15,024,526 253,503 105,000 7,080,893 4,550,000 20,000 1,600,00 0 2,500 1,308,00 0 3,452,500 33,396,922 CITY OF KAUKAUNA 2021 BUDGET BUDGETED REVENUE SOURCES - ALL FUNDS Page 4 - 1 GENERAL FUND 49.1% CAPITAL PROJECTS 6.6% SPACE NEEDS 0.0% REDEVELOPMENT AUTHORITY 0.3% DEBT SERVICE 23.1% SANITARY SEWER UTILITY 11.3% STORM SEWER UTILITY 4.3% PARK DEVELOPMENT 0.0%SPECIAL ASSESSMENT 5.2% CITY OF KAUKAUNA 2021 Budgeted Revenues - All Funds Page 4 - 2 TAXES 36.9% LOAN PAYMENTS 0.3% OTHER 27.0% SANITARY SEWER FEES 10.3% STORM SEWER UTILITY 3.9% COURT FINES 0.3% INTERGOVERNMENTAL 12.2% CHARGES FOR SERVICE 2.9% INTEREST 0.5% LICENSE & PERMITS 1.1% SPECIAL ASSESSMENTS 4.5% CITY OF KAUKAUNA 2021 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2021 BUDGET REVENUE COMPARISON BY REVENUE SOURCE There are three primary sources of tax revenue for the City. Property tax, which includes tax on real estate and personal property, is the largest and most significant revenue source. Property tax represents 66.7% of all budgeted taxes and 37.9% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $267,661 or 4.9% for 2021. This is less than the maximum allowed under the current levy freeze legislation. This legislation allows the levy to increase by the percentage of increase in net new construction, 3.02% for the City of Kaukauna, plus any increase in scheduled general obligation debt. There is also a State program that rewards municipalities for controlling expenditures by providing additional State aids. The City has consistently qualified for this aid. The second tax revenue source is the payment on lieu of taxes from the City’s electric and water utilities. This payment is based on the current tax rate and the value of utility property in the City. As the tax rate fluctuates due to changes in State law related to funding of education, this revenue source is also likely to fluctuate. In 2021, this tax represents 16.02% of all general fund revenue sources. This tax source is also funds the Redevelopment Authority lease payment for the City Hall and Police Department building. The third tax revenue is in lieu of taxes from the City’s housing authority. This revenue is based on the current tax rate and the value of housing authority property in the City. The budget amount for this tax source is $19,500 for 2020. Page 4 - 4 CITY OF KAUKAUNA 2021 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Intergovernmental revenues are comprised of state shared revenue, state fire insurance dues, state law enforcement grants, state highway aids, county aids and local school district subsidy of the City’s Environmental Center. There was some volatility with this revenue source back in 2015. This source seems to have stabilize with a consistent aid amount from year to year since 2015. The graph above shows a slight trend upward with this aid. The largest of the intergovernmental revenues is state shared revenue. This revenue source has per capita, aid able revenue and expenditure restraint components. Shared revenue accounts for 51.0% of all intergovernmental revenues in the general fund and 27.1% of all general fund revenues. State shared revenue is budgeted to remain flat for the 2021 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 $1,114,474 for 2021 and accounts for 7.4% of all general fund revenue sources. This source is expected to increase by $139,535 or 14.4% when compared to 2020. 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 2021 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 2021 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 2021 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City established a separate Sanitary Sewer Utility beginning January 1, 2012 to account for sanitary sewer system operations. The revenue is established at a level sufficient to recover annual operating costs and to maintain adequate reserves. This revenue source has increased significantly several years ago due to a significant plant expansion at the Heart of the Valley Metropolitan Sewerage District; however, sewerage treatment costs have been relatively stable since 2010. The sewer user volume rate was last changed $6.75 per 100 cu. Ft. effective January 1, 2016. It will remain at this level for the 2021 budget year. Page 4 - 8 CITY OF KAUKAUNA 2021 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City established a Storm Sewer Utility beginning in 2009 with the first user rate starting in 2010 to fund and account for the construction and maintenance of mandated storm water quality improvement and retention facilities. The revenue is established at a level sufficient to recover annual operating costs and to maintain adequate reserves. This revenue source has increased significantly in the first three years but has remained relatively stable since 2013. The equivalent residential unit (ERU) rate was most recently changed to $7.50 per ERU per month beginning January 2019. Since inception, the system has grown as are the expenses to operate the system. This budget doesn’t include any rate adjustment, however, the fund is being closely monitored and managed. The rate being charged needs to cover the expenses to ensure the fund is sustainable long into the future. Page 4 - 9 Page 4 - 10 CITY OF KAUKAUNA 2021 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 2015-2019. The ability of the City to pay off long-term debt has remained strong over the past five years as shown on Page 5- 6 since tax incremental district debt and industrial park related debt is serviced by land sales and tax incremental revenues. This schedule shows that the net Levy needed to pay debt has been on a downward trend for the past several years. While addressing the space needs this trended upward for a short period, however is not expected to continue its downward trend. The graph on Page 5-6 depicts a downward trend with the overall City Debt limit, giving the city more borrowing power if needed for future projects. Page 5-5 also graphically illustrates the historical trend of tax incremental debt and all other general obligation debt. In the past ten years general obligation debt excluding tax incremental financing debt has been between 24.0% and 37.1% of the City’s legal debt limit. At the end of 2019, general obligation debt excluding tax incremental financing debt is expected to decrease based the cities equalized value growth and consistent payment of debt each year. The overall general obligation debt including TID debt less debt service stabilization funds is at 73.3% of the legal limit at yearend 2019. Based on planned capital improvements and debt schedule payoff this is expected to continue its downward trend in 2020. The schedule on page 5-7 shows that the net debt levied per capita and the debt subject to the tax levy debt rose to its highest level since 2009. The ratio of net levied debt to equalized value had decreased appreciably since 2010. Property valuation compared to debt is a very good indicator of the City’s ability to satisfy its debt service requirements. Even with the sharp increase in 2017, the city’s ability to satisfy debt remains strong. This ratio is expected to remain stable at level seen in the 2018 year. The schedule on page 5-8 indicates that the ratio of net general obligation debt to general fund expenditures has increased modestly since 2009 except for 2010 when $11,385,000 of TIF bond anticipation notes were refinanced and 2014 when $1,000,000 of ERTIF bonds were refinanced. Although the ratio between debt service requirements and general fund expenditures has increased from the Space Needs efforts, the information on page 5-8 would Page 5 - 1 suggest that this ratio will continue to increase modestly over the next few years. This ratio is a good indicator that the City is not shifting operational type costs over to long-term debt. Future Projections: The schedule on page 5-9 details the effect of anticipated future debt service requirements. The footnotes indicate the estimated future long-term debt. The most noteworthy column on this schedule is the column that indicates anticipated future tax levy impacts (right-most column). Going forward the City plans on continuing to issue revenue bonds for utility projects and finance special assessment projects with available funds to the extent possible. This strategy will reduce the annual general obligation borrowing to an average of $3,500,000 per year. Based upon the assumptions in this schedule, the City will continually use levy dollars to pay down debt. With past efforts, the need for levy dollars to pay down debt has leveled off and is expected to stay this way for the foreseeable future. Page 5 - 2 OUTSTANDING PRINCIPAL OUTSTANDING ORIGINAL BALANCE TO BE BALANCE PRINCIPAL INTEREST DEC. 31, RETIRED DEC. 31, DESCRIPTION AMOUNT RATE 2020 2021 2021 GENERAL OBLIGATION 2011 General Obligation Notes 2,775,000 2.71% 800,000 800,000 0 2012 General Obligation Notes 2,800,000 2.34% 1,500,000 700,000 800,000 2013 General Obligation Notes 1,125,000 3.38% 600,000 175,000 425,000 2014 General Obligation Notes 1,300,000 2.49% 950,000 100,000 850,000 2015 General Obligation Notes 3,550,000 2.71% 2,440,000 345,000 2,095,000 2015 General Obligation Notes 1,650,000 1,375,000 100,000 1,275,000 2016 General Obligation Notes 1,525,000 2.23% 700,000 100,000 600,000 2017 General Obligation Notes 8,050,000 2.46% 7,335,000 585,000 6,750,000 2018 General Obligation Notes 3,680,000 2.92% 3,485,000 50,000 3,435,000 2019 General Obligation Notes 5,025,000 2.23% 4,900,000 200,000 4,700,000 2020 General Obligation Notes 6,305,000 1.32% 6,305,000 100,000 6,205,000 TOTAL GENERAL OBLIGATION DEBT 30,390,000 3,255,000 27,135,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 200,000 50,000 150,000 2017A General Obligation Notes 200,000 2.68% 145,000 20,000 125,000 TOTAL TAX INCREMENTAL DISTRICT NO. 4 345,000 70,000 275,000 TAX INCREMENTAL DISTRICT NO. 5 2019B Refund of 2010 General Obligation Bonds 6,030,000 2.83% 5,755,000 250,000 5,505,000 2020A General Obligation Notes 3,050,000 1.32% 3,050,000 400,000 2,650,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 8,805,000 650,000 8,155,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes (2015 Refi) 2,435,000 2.38% 985,000 175,000 810,000 TOTAL TAX INCREMENTAL DISTRICT NO. 6 985,000 175,000 810,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 550,000 125,000 425,000 2018a General Obligation Note 100,000 2.87% 100,000 5,000 95,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 650,000 130,000 520,000 TAX INCREMENTAL DISTRICT NO. 8 2017 General Obligation Notes 1,565,000 2.23% 1,245,000 110,000 1,135,000 2017A General Obligation Notes 200,000 2.73% 145,000 20,000 125,000 2018a General Obligation Notes 850,000 2.88% 840,000 40,000 800,000 2019b General Obligation Note 275,000 2.83% 275,000 0 275,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 2,505,000 170,000 2,335,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 565,000 30,000 535,000 TOTAL TAX INCREMENTAL DISTRICT NO. 10 565,000 30,000 535,000 TOTAL GENERAL OBLIGATION DEBT 44,245,000 4,480,000 39,765,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 1,150,000 125,000 1,025,000 2015 Revenue Bonds 1,225,000 3.48% 875,000 75,000 800,000 2016 Revenue Bonds 1,225,000 2.37% 1,000,000 75,000 925,000 2018 Revenue Bonds 1,190,000 2.37% 1,125,000 50,000 1,075,000 2019 Bond Anticipation Note 2,550,000 3.00% 2,550,000 0 2,550,000 TOTAL SANITARY SEWER UTILITY 6,700,000 325,000 6,375,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 1,050,000 75,000 975,000 2019 Bond Anticipation Note 3,800,000 3.00% 3,800,000 0 3,800,000 TOTAL STORM SEWER UTILIT Y 4,850,000 75,000 4,775,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 8,500,000 425,000 8,075,000 TOTAL Lease Revenue Bonds 8,500,000 425,000 8,075,000 CITY OF KAUKAUNA 2021 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2020 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 2021 4,320,282 79,000 458,628 201,050 621,208 46,488 151,619 626,886 574,983 7,080,143 2022 4,333,182 77,100 453,000 196,675 657,051 50,675 152,056 466,137 553,469 6,939,345 2023 3,796,949 158,825 1,148,745 191,425 526,533 69,550 171,463 422,850 541,969 7,028,308 2024 4,483,904 50,750 937,585 210,800 286,675 77,888 165,188 4,258,790 2,820,469 13,292,048 2025 3,877,329 0 1,041,200 263,900 309,025 95,638 16,813 381,590 474,281 6,459,775 2026 3,762,094 0 1,121,800 0 300,925 98,013 16,363 119,500 461,531 5,880,225 2027 4,689,525 0 2,179,575 0 327,113 100,119 15,894 116,250 473,781 7,902,256 2028 3,961,038 0 2,202,188 0 302,800 111,788 20,325 113,000 459,656 7,170,794 2029 3,438,906 0 0 0 131,375 0 0 109,750 369,625 4,049,656 2030 3,357,500 0 0 0 152,250 0 0 106,500 358,875 3,975,125 2031 587,563 103,250 272,250 963,063 40,608,270 365,675 9,542,720 1,063,850 3,614,954 650,156 709,719 6,824,503 7,360,889 70,740,737 2021 Budget AS OF DECEMBER 31, 2021 CITY OF KAUKAUNA ANNUAL PRINCIPAL AND INTEREST DEBT SERVICE REQUIREMENTS Page 5 - 4 FISCAL EQUALIZED PERCENT OF YEAR PROPERTY LONG-TERM LEGAL END VALUE DEBT DEBT LIMIT 2020 1,208,319,100 44,245,000 73.2% 2019 1,153,793,700 42,290,000 73.3% 2018 1,088,410,600 42,090,000 77.3% 2017 1,027,973,700 40,300,000 78.4% 2016 987,297,400 35,400,000 71.7% 2015 944,939,900 37,265,000 78.9% 2014 922,944,000 35,925,000 77.8% 2013 896,096,700 38,025,000 84.9% 2012 898,369,100 40,325,000 89.8% 2011 932,227,600 40,450,000 86.8% CITY OF KAUKAUNA 2021 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2011 THROUGH 2020 Page 5 - 5 86.3% 86.8% 89.8% 84.9% 77.8% 78.9% 71.7% 78.4% 77.3% 73.3% 73.2% 49.2% 50.3% 52.8% 49.1% 45.6% 44.2% 40.1% 49.4% 51.1% 49.3% 51.9% 37.1% 36.5% 37.0% 35.8% 32.2% 34.7% 31.6% 29.0% 26.2% 24.0% 21.3% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 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 2020 16,363 1,208,319,100 44,245,000 17,864,943 26,380,057 2.18% 1,612.18 2019 16,250 1,153,793,700 42,290,000 23,387,395 18,902,605 1.64% 1,163.24 2018 16,049 1,088,410,600 42,090,000 23,913,497 18,176,503 1.67% 1,132.56 2017 15,926 1,027,973,700 40,300,000 18,810,105 21,489,895 2.09% 1,349.36 2016 15,848 987,297,400 35,400,000 19,852,296 15,547,704 1.57% 981.05 2015 15,799 944,939,900 37,265,000 21,260,722 16,004,278 1.69% 1,012.99 2014 15,725 922,944,000 35,925,000 19,633,810 16,291,190 1.77% 1,036.01 2013 15,715 896,096,700 38,025,000 21,999,659 16,025,341 1.79% 1,019.75 2012 15,627 898,369,100 40,325,000 23,504,531 16,820,469 1.87% 1,076.37 2011 15,519 932,227,600 40,450,000 21,811,214 18,638,786 2.00% 1,201.03 2010 15,462 935,396,400 40,385,000 20,312,900 20,072,100 2.15% 1,298.16 CITY OF KAUKAUNA 2021 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 2021 4,480,000 1,431,924 5,911,924 15,024,526 39.35% 2020 4,350,000 1,289,718 5,639,718 14,584,478 38.67% 2019 4,724,830 1,311,918 6,036,748 14,208,443 42.49% 2018 4,435,000 1,300,541 5,735,541 13,696,802 41.88% 2017 3,350,000 1,081,513 4,431,513 13,350,604 33.19% 2016 3,390,000 1,199,099 4,589,099 13,422,675 34.19% 2015 3,760,000 1,218,994 4,978,994 12,765,767 39.00% 2014 4,425,000 1,251,319 5,676,319 12,468,789 45.52% 2013 3,200,000 1,465,290 4,665,290 12,232,971 38.14% 2012 2,925,000 1,495,203 4,276,538 14,132,539 30.26% 2011 2,710,000 1,589,207 4,299,207 14,045,193 30.61% * 2014 Debt service total includes refinancing $1,000,000 notes for ERTIF #1 CITY OF KAUKAUNA 2021 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES Page 5 - 8 TOTAL STORM SANITARY CURRENT CURRENT AND ACTUAL WATER SEWER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #4 TID #5 TID #6 TID #8 TID #10 ERTIF VEHICLE UTILITY UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENT S PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS REGISTRATION PAYMENT S PAYMENTS IMPACT REQUIREMENTS LEVY IMPACT 2021 5,305,000 70,000 400,000 175,000 420,000 30,000 130,000 154,000 498,136 360,514 3,067,350 500,000 3,567,350 2022 5,310,000 70,000 400,000 175,000 465,000 35,000 135,000 150,000 338,887 350,000 3,191,113 600,000 3,791,113 2023 5,540,000 155,000 975,000 175,000 345,000 55,000 160,000 150,000 297,100 350,000 2,877,900 800,000 3,677,900 2024 11,960,000 50,000 780,000 191,425 240,000 65,000 160,000 150,000 4,135,040 2,900,000 3,288,535 500,000 3,788,535 2025 5,450,000 0 900,000 200,000 270,000 85,000 15,000 150,000 359,840 375,000 3,095,160 7,000,000 10,095,160 2026 5,010,000 0 1,000,000 260,000 270,000 90,000 15,000 150,000 100,000 375,000 2,750,000 900,000 3,650,000 2027 7,210,000 0 2,100,000 0 305,000 95,000 15,000 150,000 100,000 400,000 4,045,000 0 4,045,000 2028 6,655,000 0 2,175,000 0 290,000 110,000 20,000 150,000 100,000 400,000 3,410,000 200,000 3,610,000 2029 3,675,000 0 0 125,000 0 0 150,000 100,000 325,000 2,975,000 800,000 3,775,000 2030 3,700,000 0 0 150,000 0 0 150,000 100,000 325,000 2,975,000 700,000 3,675,000 2031 775,000 0 0 0 0 0 150,000 100,000 250,000 275,000 3,000,000 3,275,000 2032 575,000.00 0 0 0 0 0 150,000 0 150,000 275,000 3,000,000 3,275,000 2033 600,000.00 0 0 0 0 0 150,000 0 175,000 275,000 3,000,000 3,275,000 2034 425,000 0 0 0 0 0 150,000 0 0 275,000 3,000,000 3,275,000 62,190,000 345,000 8,730,000 1,176,425 2,880,000 565,000 650,000 2,104,000 6,229,003 6,735,514 32,775,057 24,000,000 56,775,057 The future debt service amounts above assume borrowing $4.5 million in 2020, $2.5 million in 2021 and 2022 . CITY OF KAUKAUNA 2021 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2021 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 2021 through 2025. Future Perspective: The schedule on page 5-9 indicates consistent debt service requirements for the foreseeable future and is based on $3,500,000 of new borrowing 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 year 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, 2020 Assigned for Subsequent Years Expenditures 1,856,061 PROJECTED CHANGE IN FUND BALANCE FROM 2017 OPERATIONS Revenues & Other Financing Sources 6,568,500 Expenditures (7,724,000) SUBTOTAL (1,155,500) PROJECTED BALANCE AS OF DECEMBER 31, 2020 Assigned for Subsequent Years Expenditures 700,561 2021 BUDGET CAPITAL PROJECTS FUNDS (420, 421, 422, 423) PROJECTED FUND BALANCE AS OF DECEMBER 31, 2020 BALANCE Page 6 - 2 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 0 0 1,760,000 0 1,760,000 Other Revenue 0 0 300,000 0 220,000 Interest 26,000 26,014 26,000 15,000 25,000 TOTAL REVENUE 26,000 26,014 2,086,000 15,000 2,005,000 EXPENDITURES Street Improvement 1,100,000 2,308,946 7,175,000 5,750,000 3,150,000 Property Acquisition 27,140 478,625 0 25,005 0 Sidewalk Replacement 140,000 524,768 175,000 293,083 485,000 Miscellaneous 0 0 0 0 1,060,000 TOTAL EXPENDITURES 0 3,312,339 7,350,000 6,068,088 4,695,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 2,865,000 2,865,000 2,000,000 1,971,555 $2,500,000 Transferred from Special Assessment Fund 750,000 750,000 1,500,000 1,742,000 $2,000,000 TOTAL OTHER FINANCING SOURCES (USES) 3,615,000 3,615,000 3,500,000 3,713,555 4,500,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 3,641,000 328,675 (1,764,000) (2,339,533) 1,810,000 Cash Balance at December 31, 2019 531,150 Cash Balance at December 31, 2020 -1,808,383.05 Cash Balance at December 31, 2021 1,617 CITY OF KAUKAUNA 2021 Budget STREET & SIDEWALK CAPITAL PROJECTS FUND (420) REVENUES & EXPENDITURES SUMMARY Page 6 - 3 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 00 0 0 Other Revenue 00 0 0 Interest 9,000 10,471 5,000 1,100 2,500 TOTAL REVENUE 9,000 10,471 5,000 1,100 2,500 EXPENDITURES 52105 - Police Department 52205 - Fire Department 132,000 52305 - Ambulance 52405 - Building Inspection 25,218 53105 - Engineering 26,000 53308 - Equip Maintenance & Replace 38,000 292,000 387,899 218,000 55110 - Public Librar y 55200 - Parks 22,000 22,000 14,000 55410 - Swimming Pool 15,000 56900 - 1000 Island Center 57190 - Other General Govt Outla y TOTAL EXPENDITURES 26,000 63,218 314,000 409,899 379,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 0 397,000 314,000 314,000 50,000 Transferred from Special Assessment Fund 00 0 0 TOTAL OTHER FINANCING SOURCES (USES) 397,000 314,000 314,000 50,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 344,253 5,000 -94,799 -326,500 Cash Balance at December 31, 2019 437,735 Cash Balance at December 31, 2020 342,936 Cash Balance at December 31, 2021 16,436 CITY OF KAUKAUNA 2021 Budget EQUIPMENT CAPITAL PROJECTS FUND (421) REVENUES & EXPENDITURES SUMMARY Page 6 - 4 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 00 0 0 0 Other Revenue 0 78,959 0 1,906,039 0 Interest 0 11,513 0 2,500 1,000 TOTAL REVENUE 0 90,472 0 1,908,539 1,000 EXPENDITURES 55120 - Grignon Museum Buildings 1,288 0 0 55120 - Grignon Museum Equipment 00 55200 - Parks Buildings 9,256 530,000 55200 - Parks Equipment 82,796 150,000 18,602 1,200,000 55200 - Parks Trails and Bridges 9,312 5,155,000 557,579 200,000 55200 - Parks Sidewalk 00 55410 - Swimming Pool Buildings 15,034 0 55410 - Swimming Pool Equipment 0 250,000 0 600,000 55410 - Swimming Pool Sidewalks 0 57620 - Parks Outlay Trails & Walking Bridges 175,224 0 56900 - 1000s Island Trails and Bridges 540,000 60,590 35,000 TOTAL EXPENDITURES 268,620 6,095,000 661,061 2,565,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 488,000 0 488,000 0 Transferred from Special Assessment Fund 11,552 0 0 TOTAL OTHER FINANCING SOURCES (USES) 499,552 0 488,000 0 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 321,404 (6,095,000) 1,735,478 (2,564,000) Cash Balance at December 31, 2019 722,881 Cash Balance at December 31, 2020 2,458,358.82 Cash Balance at December 31, 2021 -105,641 CITY OF KAUKAUNA 2021 Budget PARK & POOL CAPITAL PROJECTS FUND (422) REVENUES & EXPENDITURES SUMMARY Page 6 - 5 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants Other Revenue 0 0 Interest 3,000 10,000 TOTAL REVENUE 0 0 0 3,000 10,000 EXPENDITURES 51605 - Fire/Public Works Maint Building 0 51605 - Fire/Public Works Maint Miscellaneous 0 51606 - Municipal Building Miscellaneous 0 51606 - Municipal Building Buildings 0 52105 - Police Department Miscellaneous 0 52105 - Police Department Buildings 0 52205 - Fire Department Miscellaneous 0 52205 - Fire Department Building 0 53303 - Street Signs & Markers Building 0 53303 - Street Signs & Markers Miscellaneous 0 53305 - Traffic Controls Buildings 0 53305 - Traffic Controls Miscellaneous 230,000 177,000 85,000 53306 - Bridge Maintenance Building 0 53306 - Bridge Maintenance Miscellaneous 0 55110 - Public Library Miscellaneous 0 55110 - Public Library Buildings 64,108 0 55115 - Carnegie Building Building 0 55115 - Carnegie Building Miscellaneous 0 55120 - Grignon Museum Building 0 55120 - Grignon Museum Miscellaneous 0 55405 - Community Center Building 0 55405 - Community Center Miscellaneous 0 55410 - Swimming Pool Building 0 55410 - Swimming Pool Miscellaneous 0 55415 - Athletic Field Building 0 55415 - Athletic Field Miscellaneous 0 56900 - 1000 Island Center Miscellaneous 0 56900 - 1000 Island Center Buildings 0 TOTAL EXPENDITURES 0 0 294,108 177,000 85,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 125,000 0 Transferred from Special Assessment Fund TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 125,000 0 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 0 0 (294,108) (49,000) (75,000) Cash Balance at December 31, 2019 164,295 Cash Balance at December 31, 2020 115,295 Cash Balance at December 31, 2021 40,295 CITY OF KAUKAUNA 2021 Budget BUILDING & MISCELLANEOUS CAPITAL PROJECTS FUND (423) REVENUES & EXPENDITURES SUMMARY Page 6 - 6 Page 6 - 7 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 EQUIPMENT 421 - Equipment Replace 2011 Kubota Tractor (#108) $30,000 $30,000 421 - Equipment Replace 2006 International with Sander, Plow, Wing (#208) $150,000 $150,000 421 - Equipment Pool Vacuum $15,000 $15,000 421 - Equipment Lawn Tractor $14,000 $14,000 421 - Equipment Replace 2008 chevy 4 X4 (#11) $38,000 $38,000 421 - Equipment Fire SCBA Harness and Bottle Replacements $90,000 $90,000 421 - Equipment Fire Personal Protective Equipment (Bunker Gear) $42,000 $42,000 2021 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc. $20,000 $0 Space Needs Fund 2021 SANITARY SEWER 602 - Sanitary Replace Back Up Generator (Augustine St) $300,000 $300,000 Borrowed in 2019 602 - Sanitary Grignon Park Sewer Interceptor $350,000 $350,000 602 - Sanitary Kenneth Avenue Area (Phase 1 of 3 9th Street and Brill Rd) $900,000 $250,000 $650,000 602 - Sanitary CTH J - Lawe Street ( Delanglade to Lamplighter) $275,000 $75,000 $200,000 602 - Sanitary Manhole Lining $25,000 $25,000 Borrowed in 2019 2021 PARK IMPROVEMENTS 422- Parks and Pools Jonen Park Soccer Improvement $30,000 $15,000 $15,000 422- Parks and Pools Nickels Farm Development $500,000 422- Parks and Pools Wisconsin Avenue Boat Dock $150,000 $75,000 $75,000 422- Parks and Pools Fox River Boardwalk Trail Improvement $50,000 $50,000 422- Parks and Pools Fox River Boardwalk Trail and trailhead Parking lot Paving $250,000 $250,000 422- Parks and Pools 1000 Islands - Replace Tables and Chairs $35,000 $35,000 422- Parks and Pools Pool Improvements per master Plan $500,000 $500,000 422- Parks and Pools Pool Basin Improvement $100,000 $100,000 422- Parks and Pools Blue Stem Park Purchase $90,000 $0 Subdivison Fee Fund 2021 STORM SEWER 601 - Storm Replace Back up Generator - Tower Drive $300,000 $300,000 Borrowed in 2019 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Borrowed in 2019 601 - Storm Pool Road and Parking Lot $60,000 $60,000 Borrowed in 2019 601 - Storm Travis Ln/Joshua St Underground Storm Storage $350,000 $350,000 Borrowed in 2019 601 - Storm Culvert Replacement - Asphalt Reconstruct $30,000 $30,000 601 Storm Increase Outfall to Glenview Ravine $602,000 $602,000 Borrowed in 2019 601 Storm Grignon Park Stream Restoration $350,000 $215,000 $135,000 Street/Park Departments Garage/Operations Improvements upgrades to UST underground Storage Tanks Page 6 - 8 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 STREET PAVING 420 - Streets and Sidewalk New Concrete Streets Alyssa, Mera, Mase, $830,000 $320,000 $510,000 Welhouse $210,000 $80,000 $130,000 Butterclay Ct. $110,000 $75,000 $35,000 Reconstruction 420 - Streets and Sidewalk ASPHALT RECONSTRUCT/RESURFACE 420 - Streets and Sidewalk Pool Road and Parking Lot $225,000 $225,000 420 - Streets and Sidewalk Augustine Street/Plank Road Area $250,000 $250,000 420 - Streets and Sidewalk Cleveland Avenue $125,000 $125,000 420 - Streets and Sidewalk Thilmany Road - FDR and Pave $350,000 $50,000 $300,000 420 - Streets and Sidewalk Mill and Overlay - Lincoln, Mckinley, Other? $150,000 $150,000 420 - Streets and Sidewalk Ducharme Street (CTH "OO" to Gertrude Street) - 1935' $600,000 $300,000 $300,000 let vs. estimte vs actual 420 - Streets and Sidewalk Armstrong Lane (Ducharme Street to End) - 475' $50,000 $25,000 $25,000 $1,418,000 $2,290,000 420 - Streets and Sidewalk High Street (700') $150,000 $75,000 $75,000 $450,000 $648,000 420 - Streets and Sidewalk Elm Street/Thilmany Road Intersection $100,000 $50,000 $50,000 420 - Streets and Sidewalk Alley Reconstruction 9th, 11th, 12th Alleys $400,000 $140,000 $230,000 $30,000 420 - Streets and Sidewalk Curb and Gutter Replacement CTH Z - 10th St/State St $100,000 $50,000 $50,000 31.73% 28.30% 420 - Streets and Sidewalk Concrete Street Patch Program $500,000 $500,000 $732,800 420 - Streets and Sidewalk Central Park Road $60,000 $30,000 $30,000 2021 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 420 - Streets and Sidewalk STH 55 - Crooks Ave - CTH CE to Ridge Crest $150,000 $55,000 $95,000 420 - Streets and Sidewalk CTH Z (10th Street/State Street) Kenneth to Melrose $135,000 $45,000 $90,000 2021 MISCELLANEOUS 423 - Buildings and Misc Regulatory Sign Update - Final $20,000 $20,000 423 - Buildings and Misc Quiet Zone Study $40,000 $40,000 423 - Buildings and Misc Bridge/Dam Lighting $25,000 $25,000 TOTAL $10,461,000 $3,809,000 $2,340,000 $1,592,000 $1,525,000 $1,868,000 $4,255,800 Page 6 - 9 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2022 EQUIPMENT 421 - Equipment Replace 1991 John Deere Grader #21 $300,000 $300,000 421 - Equipment Replace 2009 Pick Up Truck (Fleet #14) - Engineering $27,000 $27,000 421 - Equipment Replace 2010 Pelican Street Sweeper (Fleet #25) $140,000 $140,000 421 - Equipment Replace 2007 2 1/2 Ton Dump Truck (Fleet #216) $165,000 $165,000 421 - Equipment Replace 2007 2 1/2 Ton Dump Truck (Fleet #217) $165,000 $165,000 421 - Equipment Type I, 4x4 Ambulance $275,000 $275,000 421 - Equipment Fire Personal Protective Equipment (Bunker Gear) $50,000 $50,000 421 - Equipment Fire SCBA Harness and Bottle Replacemetns $120,000 $120,000 2022 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc Library Safety & Security Upgrade $64,000 $64,000 2022 SANITARY SEWER 602 - Sanitary River Street Sanitary Sewer and Easement $100,000 $5,000 $95,000 602- Sanitary Kenneth Avenue Area (Phase 2 of 3, 8th St to Klein St) $900,000 $150,000 $750,000 602 - Sanitary Dodge Street Lift Station Rehabilitation $350,000 $350,000 2022 PARK IMPROVEMENTS 422- Parks and Pools Haas Road Park Pavillion $250,000 $250,000 2022 STORM SEWER 601 - Storm Quinney / Metoxen Storm Sewer $400,000 $50,000 $350,000 601 - Storm Schultheis/Oak Street Storm Sewer $65,000 $15,000 $50,000 601 - Storm Mini Storm Sewer - East 19th Street $150,000 $50,000 $100,000 601 - Storm Glenview Ravine Outfall $650,000 $650,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2022 STREET PAVING Reconstruction 420 - Streets and Sidewalk Island Street Bridge Over Tail Race $1,661,625 $350,000 $1,329,300 420 - Streets and Sidewalk Island Street (Dodge Street to Tail Race) - 400' $200,000 $150,000 $50,000 420 - Streets and Sidewalk Schultheis Street/Oak Street $260,000 $160,000 $100,000 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 1 $1,500,000 $750,000 $750,000 420 - Streets and Sidewalk River Street/Parking Area $450,000 $400,000 $50,000 420 - Streets and Sidewalk CTH Q - Hillcrest Drive Curb Repair $50,000 $50,000 420 - Streets and Sidewalk CTH J - Lawe Street Curb/Walk Repair $100,000 $75,000 $25,000 420 - Streets and Sidewalk Dog Walking Park Parking Lot Pavement $50,000 $50,000 Page 6 - 10 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2022 SIDEWALKS 420 - Streets and Sidewalk CTH Q/Hillcrest Drive(Cleveland to GSA Camp) and Ridge Ct $175,000 $35,000 $140,000 2022 MISCELLANEOUS 423 - Buildings and Misc Relocate Composte/Recycling Site at Red Hills $25,000 $25,000 423 - Buildings and Misc Wayfinding Signage (Phase #1& 2 & 3) $275,000 $275,000 TOTAL $8,952,625 $3,876,000 $1,385,000 $1,185,000 $1,195,000 $0 $1,329,300 Page 6 - 11 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2023 EQUIPMENT 421 - Equipment Replace Accounting Software $200,000 $200,000 421 - Equipment Replace 1995 Grader with Wing (Fleet #20) $300,000 $300,000 421 - Equipment Replace 2008 Skid Steer Loader (Fleet #30) $31,000 $31,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #212) $168,000 $168,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #213) $168,000 $168,000 421 - Equipment Fire SCBA Harness and Bottle Replacemetns $120,000 $120,000 421 - Equipment Platform Ladder Truck $1,300,000 $1,300,000 2023 MUNICIPAL BUILDINGS/STRUCTURES 2023 SANITARY SEWER 602 - Sanitary Reaume Avenue Area (4th, 5th, Hendricks) $850,000 $150,000 $700,000 602- Sanitary Thilmany Interceptor $90,000 $10,000 $80,000 602- Sanitary Manhole Lining/Repair $25,000 $25,000 2023 PARK IMPROVEMENTS 422- Parks and Pools Jonen Park Pavillion $200,000 $200,000 2023 STORM SEWER 601 - Storm Quinney/Metoxen Street Area Phase 2 $400,000 $50,000 $350,000 601 - Storm Parallel 36" Storm in Linda Ct and Thelen Ave $600,000 $600,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 601 - Storm Badger Road Pond $350,000 $350,000 2023 STREET PAVING New Concrete Streets $1,600,000 $1,000,000 $600,000 $1,000,000 420 - Streets and Sidewalk Red Fox, White Dove, White Birch, Antelope, White Wolf Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 2 $1,300,000 $500,000 $700,000 420 - Streets and Sidewalk Alley Reconstruction $200,000 $100,000 $100,000 2023 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2023 MISCELLANEOUS 423 - Buildings and Misc Concrete/Asphalt Recycling (Red Hills) $10,000 $10,000 423 - Buildings and Misc Wayfinding Signage (Phase #4) $75,000 $75,000 TOTAL $8,022,000 $3,997,000 $1,785,000 $2,335,000 $805,000 $0 $0 Page 6 - 12 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2024 EQUIPMENT 421 - Equipment Replace 2011 Chevy 1 ton w/lift gate #7 $55,000 $55,000 421 - Equipment Replace 2012 Mb Msv #105 $108,000 $108,000 421 - Equipment Replace 2012 Chevy Silverado 1500 4 X 4 (Engineering) $30,000 $30,000 421 - Equipment Replace 2011 international Work star 7400 (#218) $168,000 $168,000 2024 PARK & POOL IMPROVEMENTS 422- Parks and Pools Kakalin Trail Extension (TIF 8) $50,000 $50,000 2024 STORM SEWER 601 - Storm Riverview Stormwater Detention $2,000,000 $1,400,000 $600,000.0 601 - Storm Glenview Avenue Storm Sewer $350,000 $350,000 601 - Storm Washington, Florence, Plank $250,000 $50,000 $200,000 2024 SANITARY SEWER 602- Sanitary Kenneth-Sullivan Phase 1 of 2 (10th to 13th) $600,000 $600,000 602- Sanitary Manhole Lining/Repair $25,000 $25,000 2024 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Boxer, Greyhound, Bens Way $1,300,000 $600,000 $700,000 Reconstruction 420 - Streets and Sidewalk Washington, Florence, Plank, Lower Thilmany $1,100,000 $500,000 $600,000 420 - Streets and Sidewalk Concrete Street Patch Program $500,000 $500,000 2024 SIDEWALKS None 2024 MISCELLANEOUS 423 – Bldgs & Misc Library Workroom Redesign and RFID Sorter Installation $55,000 $55,000 TOTAL $6,591,000 $2,066,000 $1,350,000 $1,950,000 $625,000 $0 $600,000 Page 6 - 13 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2021-2025 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2025 EQUIPMENT 421 - Equipment Replace 2009 Chevy Silverado 2500 4x4, Emerg. Equip $67,000 $67,000 421 - Equipment 2025 PARK & POOL IMPROVEMENTS 422- Parks and Pools 2025 STORM SEWER 601 - Storm 2025 SANITARY SEWER 602- Sanitary Kenneth-Sullivan Phase 2 of 2 (13th to 15th) $800,000 $150,000 $650,000 602- Sanitary 2025 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Reconstruction 420 - Streets and Sidewalk 9th Street (Brill To Crooks) $2,000,000 $1,100,000 $900,000 420 - Streets and Sidewalk Brill Street (7th to 9th) $400,000 $250,000 $150,000 2025 SIDEWALKS None 2025 MISCELLANEOUS 423 – Bldgs & Misc TOTAL $3,267,000 $1,417,000 $1,200,000 $0 $650,000 $0 $0 Page 6 - 14 Page 7 - 1 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ASSESSMENT MISSION STATEMENT To uniformly and equitably assess all real estate and personal property except those properties designated manufacturing by the Department of Revenue, public utilities, and property exempt by state statute. The assessment procedures are dictated by Chapter 70 of the Wisconsin Statutes. Conduct open book and attend all Board of Review sessions. Provide information as to assessment and appeal procedures per request. (A booklet is available to the general public at the Assessor's Office that explains the assessment and appeals process.) Estimate property taxes for potential new construction in the city. Provide information to all city departments upon request. Assess all annexations, new construction, additions, changes, new plats, deletions, etc. to submit an assessment report on an annual basis to the Mayor and Common Council. Page 7 - 2 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51505 DEPARTMENT: ASSESSMENT 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payroll 150 150 150 150 150 5154 Social Security 222 2 2 TOTAL PERSONNEL SERVICES 152 152 152 152 152 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 27,848 57,126 42,800 42,800 75,000 TOTAL NON-PERSONNEL SERVICES 27,848 57,126 42,800 42,800 75,000 TOTAL ASSESSMENT 28,000 57,278 42,952 42,952 75,152 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 3 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: AUDITING SERVICES MISSION STATEMENT The department identifies the annual financial au dit costs for the City. This is a contracted Service through Clifton, Larson, Allen, (CLA) a third party Certified Public Accountant (CPA) firm. Page 7 - 4 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51515 DEPARTMENT: AUDITING SERVICES 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 23,000 27,965 25,500 26,000 25,500 TOTAL NON-PERSONNEL SERVICES 23,000 27,965 25,500 26,000 25,500 TOTAL AUDITING SERVICES 23,000 27,965 25,500 26,000 25,500 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 5 CITY OF KAUKAUNA 2021 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 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 122,986 81,586 126,676 126,676 92,408 Fringe Benefits 5151 Retirement Plan 6,392 6,283 6,439 6,439 6,801 5152 Residency 000 00 5154 Social Security 7,698 7,507 7,932 7,932 8,159 5157 Group Health Insurance 21,656 21,782 23,171 23,171 24,035 5160 Group Life Insurance 185 292 307 307 322 5163 Workers Compensation 184 119 241 241 176 TOTAL PERSONNEL SERVICES 159,101 117,569 164,766 164,766 131,901 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 300 0 300 300 0 5208 Travel - City Business 1,000 8 1000 1,000 1000 5211 Education & Memberships 1,500 451 1000 1,000 500 Purchased Services 5303 Communications 200 300 200 200 200 5315 Maintenance - Office Equipment 0 0000 5325 Contractual Services 2,000 8,525 3000 3,000 3000 Supplies 5401 Office Supplies 250 0 300 300 300 5431 Postage 40 0 20 20 20 TOTAL NON-PERSONNEL SERVICES 5,290 9,284 5,820 5,820 5,020 OUTLAY 5804 Office Equipment 0 0 500 500 0 TOTAL OUTLAY 0 0 500 500 0 TOTAL CITY ATTORNEY 164,391 126,853 171,086 171,086 136,921 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 7 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET City Attorney 0.75 0.75 98,303 98,303 100,761 Paralegal 0.50 0.50 29,083 29,083 31,090 Kaukauna Utility Allocation -39,443 TOTAL 1.25 1.25 127,386 127,386 92,408 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7 - 8 Page 7 - 9 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK MISSION STATEMENT Performs duties as required by State Statutes, care and custody of the corporate seal and all papers and records of the City. Atten d 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. 2019 - 2020 Goals and Objectives Prepare numerous agendas and recording of minutes, resolutions, and ordinances. Issue various licenses and permits. Maintain City records Administer oaths of office Meet Legal Advertising deadlines Meet Posting requirements 2019 - 2020 Accomplishments Prepared numerous agendas and recording of minutes, resolutions, and ordinances. Issued various licenses and permits. Maintained City records. Administered oaths of office. Met legal advertising deadlines. Met posting requirements. 2020 - 2021 Goals and Objectives Prepare numerous agendas and recording of minutes, resolutions, and ordinances. Issue various licenses and permits. Maintain City records Administer oaths of office Meet Legal Advertising deadlines Meet Posting requirements Page 7 - 10 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 124,383 111,701 112,635 112,635 141,396 5107 Overtime Pay 3,000 0 0 0 0 5119 Longevity Pay 140 140 180 180 620 Fringe Benefits 5151 Retirement Plan 7,165 7,342 7,603 7,603 7,877 5152 Residency 0 0 0 0 4,091 5154 Social Security 9,756 8,148 8,630 8,630 10,864 5157 Group Health Insurance 43,312 43,564 46,342 46,342 24,035 5160 Group Life Insurance 243 192 203 203 213 5163 Workers Compensation 2,648 1,724 2,781 2,781 2,554 TOTAL PERSONNEL SERVICES 190,647 172,811 178,374 178,374 191,650 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 408 800 800 800 5208 Travel - City Business 900 774 900 0 900 5211 Education & Memberships 300 670 500 500 700 Purchased Services 5325 Contractual Services 10,000 24,511 22,000 23,000 11,250 5328 Advertising 10,000 0 10,000 11,000 10,000 5334 Printing Expense 7,500 12,397 7,500 0 0 5497 Bank & Credit Card Fees 0 0 0 0 5,000 Supplies 5401 Office Supplies 2,000 2,012 2,000 2,000 2,000 5402 Desktop Printing Expense 1,000 0 1,000 0 0 5422 Data Processing Supplies 500 0 500 500 500 5499 Miscellaneous 12,000 15,063 12,000 3,000 3,000 TOTAL NON-PERSONNEL SERVICES 45,000 55,835 57,200 40,800 34,150 OUTLAY 5804 Office Equipment 0 2,938 0 0 0 TOTAL OUTLAY 0 2,938 0 0 0 TOTAL CLERK/TREASURER 235,647 231,583 235,574 219,174 225,800 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 11 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Clerk/Treasurer 1.00 1.00 71,507 71,507 68,186 Accounting Specialist (AP) 1.00 1.00 41,822 49,476 48,516 Accounting Specialist (AR) 0.50 0.00 24,488 24,488 24,694 TOTAL 2.50 2.00 137,817 145,471 141,396 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK Page 7 - 12 Page 7 - 13 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS MISSION STATEMENT The costs of Police and Fire Commissioners ($75 per month) and Utility Commissioners ($300 per quarter) are charged to this department. Kaukauna Utility refunds the cost of Utility Commissioners. Page 7 - 14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 4,500 4,580 4,500 4,500 4,500 Fringe Benefits 5154 Social Security 65 66 65 65 65 5163 Workers Compensation 749 99 TOTAL PERSONNEL SERVICES 4,572 4,651 4,574 4,574 4,574 NON-PERSONNEL SERVICES 5205 Seminar Expense 300 530 0 0 0 5211 Education & Memberships 200 30 0 0 0 5215 Expense Allowance 0 30 0 110 0 TOTAL NON-PERSONNEL SERVICES 500 590 0 110 0 TOTAL COMMISSIONERS 5,072 5,241 4,574 4,684 4,574 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 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 2021 BUDGET Page 7 - 16 Page 7 - 17 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL MISSION STATEMENT The City Council will serve the needs and concerns of the City and strive to affect the greatest good for the community as a whole while maintaining a solid perspective between individual rights and the common good. The City Council will take a leadership position in the community. It will act as the catalyst for new programs based on the needs of the community. The Council will promote cooperation between various segments of the community. The City Council together with the Mayor and staff will develop and adopt a fiscally responsible budget on an annual basis. This budget will provide the resources to maintain a high quality of service yet must be responsive to economic conditions both within and outside the community. Based on the realization that the needs of the City are continually changing, the Council will periodically review policies and procedures so that City Government as a whole can maintain a high level of effectiveness. The Council will strive to keep the citizens informed on matters affecting the community. At the same time, the Council must keep well informed on the needs and concerns of the citizens and respond to these needs in a consistent and prudent manner. The Council will seek and respect the recommendations of the Mayor, staff members, and various boards and commissions. The Council accepts the fact that good government is a cooperative process and that encouraging and accepting these recommendations does not diminish the authority of the Council. The Council will continue to be cognizant of the needs of City employees and strive for a satisfying work experience. The Council will encourage its employees to upgrade their skills. The Council will continue to identify areas within the community that need special attention and develop programs for their improvement. The Council will encourage legislation at the County, State and Federal levels that is in the best interest of the community. The Council will promote the community both within and outside. Page 7 - 18 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51105 DEPARTMENT: COMMON COUNCIL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 34,320 35,423 34,320 34,320 34,320 Fringe Benefits 5154 Social Security 498 518 498 498 498 5163 Workers Compensation 51 125 65 65 65 TOTAL PERSONNEL SERVICES 34,869 36,066 34,883 34,883 34,883 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,000 2,216 3,000 10 2,500 5208 Travel - City Business 700 0 700 0 700 5211 Education & Memberships 4,000 4,036 4,200 4,050 4,200 5499 Miscellaneous 100 125 100 0 0 TOTAL NON-PERSONNEL SERVICES 7,800 6,376 8,000 4,060 7,400 TOTAL COMMON COUNCIL 42,669 42,442 42,883 38,943 42,283 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 19 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Alderman ** ** 4,920 4,920 4,920 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 TOTAL 0.00 0.00 34,320 34,320 34,320 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL CITY OF KAUKAUNA 2021 BUDGET Page 7 - 20 Page 7 - 21 CITY OF KAUKAUNA 2021 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. 2019 - 2020 Accomplishments COVID-19 saw the cancellation of a number of events that brought the community to the downtown. Most notable was the cancellation of the Fox Firecracker 5K and July 3 rd concert along with the cancelation of The Big Run that kicked off the LIVE! concert series. The City only held five of the ten scheduled concerts. 2021 Objectives The primary goal for 2021 is to re-establish the Farmer’s Market, coordinate special events into the LIVE! From Hydro Park concert series, and cross-promote new events or features with the library, 1000 Islands, and the Grignon Mansion. FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 05 2 0 0 0 5104 Temporary Payroll 17,839 17,401 18,285 12,000 18,285 Fringe Benefits 5151 Retirement Plan 878 870 927 358 0 5152 Residency 000 00 5154 Social Security 1,365 1,077 1,399 918 1,399 5157 Group Health Insurance 000 00 5160 Group Life Insurance 45 41 44 42 0 5163 Workers Compensation 665 425 691 454 660 TOTAL PERSONNEL SERVICES 20,792 19,866 21,346 13,772 20,344 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 400 0 300 0 300 5208 Travel - City Business 50 0 50 0 60 5211 Education & Memberships 50 0 50 0 75 Purchased Services 5303 Communications 000 5325 Contractual Services 38,000 38,975 40,500 35,375 500 5334 Printing Expense 200 0 200 0 200 5340 Rent - Equipment 180 0 1,200 500 200 5922 Farmers Market Expenses 5,994 326 1,000 5923 Hydro Live Expenses 10,367 34 40,000 5924 Fox Firecracker 5K 1,122 0 2,000 Supplies 5401 Office Supplies 100 0 100 0 100 5402 Desktop Printing Expense 100 0 100 0 100 TOTAL NON-PERSONNEL SERVICES 39,080 56,457 42,500 36,235 44,535 OUTLAY 5804 Office Equipment 000 0 4 0 0 TOTAL OUTLAY 000 0 4 0 0 TOTAL COMMUNITY ENRICHMENT 59,872 76,323 63,846 50,007 65,279 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 23 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Administration of elections per State Statutes. Page 7 - 24 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 2,000 696 2,000 3,000 1,000 5104 Temporary Payroll 10,000 10,245 25,000 21,000 16,000 Fringe Benefits 5151 Retirement Plan 131 0 135 203 68 5154 Social Security 153 24 153 230 77 5163 Workers Compensation 18 9 51 46 32 TOTAL PERSONNEL SERVICES 12,302 10,974 27,339 24,478 17,177 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 2,000 4,460 4,000 500 2,100 5334 Printing Expense 3,000 3,478 6,000 1,000 4,000 Supplies 5401 Office Supplies 4,000 1,068 4,000 5,200 4,000 5431 Postage 500 0 500 4,010 500 5499 Miscellaneous 250 16 250 0 250 TOTAL NON-PERSONNEL SERVICES 10,050 9,021 15,050 10,710 11,150 OUTLAY 5804 Office Equipment 0 0 10,000 0 0 TOTAL OUTLAY 0 0 10,000 0 0 TOTAL ELECTIONS 22,352 19,995 52,389 35,188 28,327 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 25 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE MISSION STATEMENT The finance department is responsible for planning, directing and administering the major functions of accounting, budgeting, financial reporting, employer insurance management, employee benefit programs and electronic data processing to insure the City's financial stability and compliance with goals, policies and regulations. 2019 – 2020 Goals and Objectives Reestablish a 5 year operating plan that includes the new department managers and their goals. This plan will help the city help plan for the future and feed into a succession plan for the city that provide sustainability. Implement automated Accounts Payable process that will save city time and money. Through this process it will give access to other department manager’s accounts and invoices for reference Establish Monthly/Quarterly Reporting that will show the budget to actual spend to aid in managing budgeted funds aid initiatives for department manager. Discuss these reports at monthly meeting with managers. Continue to evaluate our Environmental Resource Partner (ERP) A.K.A, our accounting software to see if we can do more with it regarding reporting and data analysis. 2019 - 2020 Accomplishments Implement new procedures between Clerk’s office and Finance that streamlines processes and gained efficiencies. Administer the issuance of the 2020 capital borrowing. Administered the refinancing of 2010D bond saving the city $252,000. Restructured the Finance and Clerk department per direction of council to gain efficiencies and controls. Working toward the transition of the Clerk/Finance department merger. Shoring up the processes and procedures within both areas Handled the ever-changing environment of the COVID-19 virus as it related to city costs and planning. Tracked and submitted expenses to the Cares Act Grant that covered $264,000 of COVID-19 related expense. 2020 – 2021 Goals and Objectives Continue with the restructure of the departments with duties to streamline tasks Reestablish a 5 year operating plan that includes the new department managers and their goals. This plan will help the city help plan for the future and feed into a succession plan for the city that provide sustainability. Implement automated Accounts Payable process that will save city time and money. Through this process it will give access to other department manager’s accounts and invoices for reference Establish Monthly/Quarterly Reporting that will show the budget to actual spend to aid in managing budgeted funds aid initiatives for department manager. Discuss these reports at monthly meeting with managers. Continue to evaluate our Environmental Resource Partner (ERP) A.K.A, our accounting software to see if we can do more with it regarding reporting and data analysis. Page 7 - 26 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 217,196 219,161 223,477 210,477 229,378 5119 Longevity Pay 755 755 815 705 480 Fringe Benefits 5151 Retirement Plan 14,276 14,508 15,140 14,255 15,515 5152 Residency 3,740 3,861 3,848 2,225 0 5154 Social Security 16,673 15,438 17,158 16,155 17,584 5157 Group Health Insurance 64,967 65,346 68,715 63,693 70,203 5160 Group Life Insurance 365 420 441 375 394 5163 Workers Compensation 327 215 426 550 437 TOTAL PERSONNEL SERVICES 318,299 319,704 330,020 308,435 333,991 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 0 1,000 0 2,500 5208 Travel - City Business 600 210 500 100 600 5211 Education & Memberships 700 759 700 125 700 Purchased Services 5303 Communications 600 600 600 425 480 5325 Contractual Services 90,041 36,512 93,300 101,468 102,000 5334 Printing Expense 700 1,218 700 600 700 Supplies 5401 Office Supplies 700 445 600 500 600 5402 Desktop Printing Expense 250 150 200 150 200 5422 Data Processing Supplies 250 0 200 0 0 Shared Services (35,159) 5423 Filing Fees 70 50 50 50 50 TOTAL NON-PERSONNEL SERVICES 95,911 39,944 97,850 103,418 72,672 OUTLAY KITD User Fees 000 00 KITD Infrastructure Mtnce/Replace 000 00 5804 Office Equipment 1,400 1,563 0 2,903 0 TOTAL OUTLAY 1,400 1,563 0 2,903 0 TOTAL FINANCE 415,610 361,211 427,870 414,756 406,662 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 27 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Finance Director 1.00 1.00 106,587 105,774 108,418 Staff Accountant 1.00 1.00 64,130 63,641 67,294 Accounting Specialist (Payroll) 1.00 1.00 52,760 52,357 53,666 TOTAL 3.00 3.00 223,477 221,772 229,378 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE Page 7 - 28 Page 7 - 29 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: Streets, Park, and Re creation (SPAR) Building Maintenance MISSION STATEMENT This department is responsible for all utilities for all three departments. The building maintenance cost for all Street, Parks, and Recreation departments is accounted for in this department budget. Finally, the janitorial service in the Community Center and Street Department. Page 7 - 30 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: SPAR BUILDING MAINTENANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 6,000 2,330 4,500 2,500 3,000 5306 Heating Fuels 30,000 20,689 16,000 16,058 16,000 5309 Water, Sewer & Electric 65,000 69,887 18,000 18,500 18,000 5312 Maintenance - Building 27,000 11,879 11,550 14,656 14,000 5325 Contractual Services 2,000 1,233 1,500 1,807 1,850 TOTAL NON-PERSONNEL SERVICES 130,000 106,019 51,550 53,521 52,850 TOTAL SPAR BUILDING MAINTENANCE 142,915 135,265 51,550 53,521 52,850 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 31 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: HUMAN RESOURCES MISSION STATEMENT The Human Resources Department provides effective human resources services to all employees of the City, maintain compliance with all regulations (State & Federal) and administer all Human Resources policies and procedures. This is accomplished through the following functions: labor relations, policy and procedure development, recruitment and hiring, human resource records maintenance, employee counseling, employee assistance program, unemployment compensation, employee orientation, wage and salary administration, benefits administration, law compliance, training and education and employee relations. 2019 - 2020 Accomplishments  Completed labor contract negotiations for Police with a three-year agreement that expires December 31, 2022.  Responsible for policies and procedures developed and implemented for employees concerning COVID-19 Pandemic and continually monitoring employee status.  Responsible for benefit awareness and changes as a result of COVID-19.  Recommended Performance Review form s for exempt and non-exempt employees.  Researched and offered state dental plan options during open enrollment for 2021 . 2020 - 2021 Goals  Complete labor contract negotiations for Fire contract that expires December 31, 2021.  Continue to monitor changes with COVID-19 Pandemic policies and procedures.  Review and finalize RFP for Flex/HRA vendors.  Research a pay for performance system. Page 7 - 32 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5218 Tuition Reimbursement Program 10,000 4,696 8,000 5,000 8,000 Purchased Services 5325 Contractual Services 150,000 114,948 160,000 158,750 169,078 5328 Advertising 1,000 0 1,000 500 1,000 5334 Printing Expense 150 0 100 0 100 5385 Employee Wellness Program 2,500 2,321 2,500 2,500 2,500 5398 Employee Safety Program 1,000 1,857 1,000 1,200 1,500 5399 Employee Assistance Program 2,050 3,154 2,050 2,000 3,500 5401 Office Supplies 100 39 100 315 100 Shared Services (16,987) TOTAL NON-PERSONNEL SERVICES 166,800 127,014 174,750 170,265 168,791 TOTAL HUMAN RESOURCES 166,800 127,014 174,750 170,265 168,791 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 33 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY MISSION STATEMENT This department accounts for the costs associated with managing the City’s computer network. This is a shared service through Kaukauna Utilities. Page 7 - 34 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET Purchased Services 5211 Education & Memberships 0 0 0 0 5,000 5303 Communications 0 0 0 0 4,800 5304 Computing 0 0 0 0 11,000 5305 Cybersecurity 0 0 0 0 7,500 5315 Maintenance - Office Equipment 1,000 0 1,000 1,000 0 5324 User Licencing 11,388 520 11,388 11,388 0 5325 Contractual Services 188,205 164,180 196,705 256,987 173,416 5422 Data Center 0 0 0 0 89,900 Shared Services 0 0 0 0 (18,535) TOTAL NON-PERSONNEL SERVICES 200,593 164,700 209,093 269,375 273,081 OUTLAY 5804 Office Equipment 15,000 0 15,000 5,000 0 TOTAL OUTLAY 15,000 0 15,000 5,000 0 TOTAL INFORMATION TECHNOLOGY 215,593 164,700 224,093 274,375 273,081 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 35 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR MISSION STATEMENT The Office of the Mayor coordinates and administers the operations of city government; carries out the policies adopted by the Mayor and Common Council; appoints members to committees, commissions and boards subject to the approval of the Council; works with the Council in identifying and solving problems facing the city and in implementing appropriate measures for the welfare of the citizens of Kaukauna; monitors performance of staff in carrying out programs to achieve city goals; prepares the annual executive budget; seeks to achieve effective coordination and efficient delivery of services to assure economy, accountability and responsiveness to the citizens' needs. Each budget requires more creative thinking than the previous as our City continues to grow and prosper. 2019 - 2020 Goals and Objectives Increase tax base through new residential/commercial development Accommodate redevelopment on sites within the City such as the Fox Cities Hotel and former Gustmans property Propose a transportation fee to replace street reconstruction assessments and the wheel tax Complete Municipal Pool Master Plan to include amenities such as splash pad, climbing wall, mini golf 2019 –2020 Accomplishments Increased tax base through new residential/commercial development Accommodated redevelopment on sites within the City such as the Fox Cities Hotel property *Propose a transportation fee to replace street reconstruction assessments and the wheel tax *Complete Municipal Pool Master Plan to include amenities such as splash pad, climbing wall, mini golf 2020– 2021 Goals and Objectives *Propose a transportation fee to replace street reconstruction assessments and the wheel tax *Complete Municipal Pool Master Plan to include amenities such as splash pad, climbing wall, mini golf Accommodate redevelopment/development of the Carnegie Library, Copps building Urbanized the underutilized greenspace in Central Park with residential developments Develop a pay for performance plan (* moved to 2020-2021 due to COVID) FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 129,280 129,887 135,126 132,203 135,208 5119 Longevity Pay 480 480 480 480 480 Fringe Benefits 5151 Retirement Plan 8,499 8,549 9,221 8,982 9,159 5152 Residency 2,916 2,961 3,001 2,978 3,052 5154 Social Security 9,927 9,477 10,450 10,150 10,380 5157 Group Health Insurance 30,380 30,557 32,512 32,512 33,736 5160 Group Life Insurance 529 287 301 287 301 5163 Workers Compensation 3,083 2,005 3,351 3,231 3,142 TOTAL PERSONNEL SERVICES 185,094 184,203 194,442 190,823 195,458 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 700 415 800 0 800 5208 Travel - City Business 600 1,309 1,050 550 1,050 5211 Education & Memberships 800 1,434 865 100 865 5215 Expense Allowance 4,000 3,373 3,500 300 3,500 Purchased Services 5303 Communications 400 300 300 300 300 5325 Contractual Services 000 00 5334 Printing Expense 11,150 15,823 5,000 5,000 5,000 5340 Rent - Equipment 1,449 1,190 1,400 1,000 1,000 Supplies 5401 Office Supplies 700 694 700 300 400 5402 Desktop Printing Expense 200 122 200 0 0 5499 Miscellaneous 550 252 450 150 300 TOTAL NON-PERSONNEL SERVICES 20,549 24,911 14,265 7,700 13,215 OUTLAY 5804 Office Equipment 1,000 2,979 0 0 0 TOTAL OUTLAY 1,000 2,979 0 0 0 TOTAL MAYOR 206,643 212,093 208,707 198,523 208,673 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 37 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Mayor 1.00 1.00 82,957 82,957 84,340 Executive Secretary 1.00 1.00 50,009 49,628 50,868 TOTAL 2.00 2.00 132,966 132,585 135,208 DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR CITY OF KAUKAUNA 2021 BUDGET Page 7 - 38 Page 7 - 39 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL SERVICE BUILDING MAINTENANCE MISSION STATEMENT City Hall maintenance is responsible for janitorial services in the Municipal Services Building with the exception of the Fire department and portions of the Police department. Building maintenance costs for the Municipal Services Building except the Street and Park departments are accounted for in this department. Page 7 - 40 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 000 00 5306 Heating Fuels 6,000 6,927 8,100 8,000 8,300 5309 Water, Sewer & Electric 38,000 32,510 36,000 36,000 37,200 5312 Maintenance - Building 20,000 37,380 18,550 27,000 20,200 5321 Maintenance - All Other Equip 02 5 0 0 0 5325 Contractual Services 35,000 30,750 39,050 31,000 36,550 TOTAL NON-PERSONNEL SERVICES 99,000 107,592 101,700 102,000 102,250 TOTAL MUNICIPAL BUILDING 99,000 107,592 101,700 102,000 102,250 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 41 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE MISSION STATEMENT The Municipal Judge has such jurisdiction as provided by law and Sec. 755.045 of the Wisconsin State Statutes and exclusive jurisdiction of violations of City ordinances. The procedures of Municipal Court are in accordance with Sec. 1.15 of the Municipal Code and Chapters 66, 254 and 800 of the Wisconsin State Statutes. Page 7 - 42 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 31,963 28,772 32,893 25,260 30,828 5119 Longevity Pay 150 150 150 75 0 Fringe Benefits 5151 Retirement Plan 1,356 1,146 1,437 800 1,279 5152 Residency 000 00 5154 Social Security 1,753 1,500 1,803 1,300 1,616 5160 Group Life Insurance 123 141 148 141 148 5163 Workers Compensation 48 28 63 48 59 TOTAL PERSONNEL SERVICES 35,393 31,738 36,494 27,624 33,930 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 353 800 300 800 5208 Travel - City Business 450 267 450 100 450 5211 Education & Memberships 840 785 840 800 840 Purchased Services 5325 Contractual Services 10,007 4,385 10,007 8,000 10,007 5334 Printing Expense 300 245 300 500 300 Supplies 5401 Office Supplies 300 615 300 230 300 5402 Desktop Printing Expense 250 0 250 0 250 5422 Data Processing Supplies 250 0 250 0 250 TOTAL NON-PERSONNEL SERVICES 13,197 6,650 13,197 9,930 13,197 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL MUNICIPAL JUDGE 48,590 38,387 49,691 37,554 47,127 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 43 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Judge ** ** 11,219 11,219 11,499 Clerk of Courts 0.50 0.50 21,294 21,213 18,949 Deputy Clerk of Courts ** ** 380 219 380 TOTAL 0.50 0.50 32,893 32,651 30,828 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE ** FTE calculation not readily determined due to the nature of the position Page 7 - 44 Page 7 - 45 CITY OF KAUKAUNA 2021 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 - 46 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: MAILROOM & SUPPLIES 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 9,000 5,640 9,000 4,500 5,000 5341 Maintence and Printing 000 00 Supplies 5401 Office Supplies 1,500 0 750 800 500 5402 Desktop Printing Expense 000 00 5431 Postage 10,000 4,854 11,000 9,000 11,000 TOTAL NON-PERSONNEL SERVICES 20,500 10,494 20,750 14,300 16,500 TOTAL OFFICE EQUIPMENT & SUPPLIES 20,500 10,494 20,750 14,300 16,500 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 47 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/C OMMUNITY DEVELOPMENT MISSION STATEMENT The mission of the Planning and Community Development Department is to promote the orderly growth and development of the City in a manner intended to maintain a high-quality living environment. 2021 Goals and Objectives  Implement wayfinding signage in conjunction with the new brand.  Complete the Nelson Crossing.  Continued use of the Redevelopment Authority for economic development.  Revamp the City’s Inspection Department to better facilitate nuisance complaints. 2020 Accomplishments The following represents significant accomplishments within Community Development.  Completed and rolled out a new brand for the City.  Started construction on the Kaukauna/Little Chute Boardwalk.  Hired full-time Grignon Mansion Executive Director.  Acquired land for the development of single-family housing and ball fields.  Stated physical construction on the former St. Al’s Church and school grounds.  Completed a wayfinding program.  Completed the acquisition of additional rail right of way for the Nelson Crossing. Service Efforts: INDICATOR 2019 AS OF 09/30/20 Acres of Ind. Park land sold 5.66 9.5 Grant funds received 0 $2,718,000 # of new RACK loans 1 2 # of new subdivisions 3 1 # of variance re quests 2 0 Acres annexed into the City 78.59 35 Page 7 - 48 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 232,675 231,976 239,892 237,250 246,778 5104 Temporary Payroll 0 0 0 500 0 5119 Longevity Pay 1,004 860 1,077 1,077 1,128 Fringe Benefits 5151 Retirement Plan 15,306 13,625 16,265 14,521 16,734 5152 Residency 8,608 8,706 8,857 8,645 9,009 5154 Social Security 17,876 17,492 18,434 17,508 18,965 5157 Group Health Insurance 16,904 29,839 41,309 42,527 42,893 5160 Group Life Insurance 747 821 861 850 893 5163 Workers Compensation 6,866 3,874 7,215 6,555 7,072 TOTAL PERSONNEL SERVICES 299,986 307,193 333,910 329,433 343,472 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 450 1,800 210 3,000 5208 Travel - City Business 400 544 1,000 300 500 5211 Education & Memberships 900 549 900 800 1,215 Purchased Services 5303 Communications 600 292 500 850 850 5325 Contractual Services 0 2,153 1,000 350 350 5328 Advertising 0 602 200 105 350 5334 Printing Expense 150 1,558 200 800 1,400 5340 Rent - Equipment 1,200 1,190 1,500 2,900 2,000 Supplies 5401 Office Supplies 800 389 700 700 700 5402 Desktop Printing Expense 600 114 400 0 300 TOTAL NON-PERSONNEL SERVICES 5,300 7,839 8,200 7,015 10,665 OUTLAY 5804 Office Equipment 1,700 0 400 0 0 TOTAL OUTLAY 1,700 0 400 0 0 TOTAL PLANNING 306,986 315,032 342,510 336,448 354,137 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 49 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Planning Director 1.00 1.00 97,605 96,860 99,282 Principal Planner 1.00 1.00 67,626 64,189 70,535 Executive Secretary 1.00 1.00 50,009 49,628 50,868 Planning/Engineering Tech 0.40 0.40 25,652 25,456 26,093 TOTAL 3.40 3.40 240,892 236,133 246,778 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT Page 7 - 50 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: BUILDING INSPECTION MISSION STATEMENT The mission of the Building Inspection Department is to protect and foster the health, safety and well being of Kaukauna residents who occupy or use the buildings within the corporate limits of the City. The mission not only entails inspecting the older housing units but also enforcing current codes and construction practices in new construction. The enforcement level of the Building Inspection Department not only affects the quality of construction today but also the safety and well-being of the occupants tomorrow. Page 7 - 51 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 72,000 5104 Temporary Payroll 000 00 5119 Longevity Pay 000 00 Fringe Benefits 5151 Retirement Plan 0 0 0 0 4,860 5152 Residency 000 00 5154 Social Security 0 0 0 0 5,508 5157 Group Health Insurance 0 0 0 0 24,035 5160 Group Life Insurance 000 0 6 0 5163 Workers Compensation 000 0 1 3 7 TOTAL PERSONNEL SERVICES 0 0 0 0 106,600 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 450 814 500 400 500 5208 Travel - City Business 0 0 100 0 100 5211 Education & Memberships 250 340 275 500 400 Purchased Services 5303 Communications 1,000 645 1,100 600 300 5318 Maintenance - Automotive 300 472 300 0 0 5325 Contractual Services 145,000 103,610 76,145 125,000 25,000 5326 Razing Expense 10,000 173 10,000 2,000 0 5328 Advertising 100 0 0 100 0 5334 Printing Expense 0 380 100 0 100 5340 Rent - Equipment 1,000 1,120 1,200 700 1,000 Supplies 5401 Office Supplies 500 962 500 250 250 5402 Desktop Printing Expense 000 00 5407 Automotive Supplies 400 573 200 500 600 5499 Miscellaneous 1,500 2,014 1,500 2,700 1,500 TOTAL NON-PERSONNEL SERVICES 160,500 111,103 91,920 132,750 29,750 OUTLAY CITY OF KAUKAUNA 2021 BUDGET Page 7 - 52 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Senior Building Inspector 0.00 1.00 0 0 72,000 TOTAL 0.00 1.00 0 0 72,000 CITY OF KAUKAUNA 2021 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: BUILDING INSPECTION Page 7 - 53 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE MISSION STATEMENT As an integral part of the fire service in our community, the City of Kaukauna ambulance program will provide for the efficient care and safe transportation of victims of illness or injury. By maintaining the highest level of care and professionalism, the firefighter/paramedics will meet the needs of the community to help insure the safety and well-being of the populace. 2019 - 2020 Goals and Objectives Purchase two sets of ballistics gear for personnel to utilize during active shooter/threat/violence incidents. Continue to provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department service area. Continue to work on various committees related to pre-hospital care and communications. Administrative staff serve on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox Valley Technical College EMS advisory committee. Continue to work on coordinating and implementing field based reporting utilizing mobile devices on ambulance calls. Research community needs in an effort to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention. Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin and complete the licensure process. Complete a review of the fire department’s patient care guidelines, procedures, and protocols. The protocols are standing orders used during EMS calls. Our Service Medical Director Ryan Murphy M.D. and Assistant Chief/EMS Director will review the protocols and update them with the most current medications and patient care procedures. Comply with all regulations and standards set forth by OSHA, Wisconsin Department of Commerce, Wisconsin Department of Health and Family Services, and national health organizations. Research funding sources to purchase a LUCAS Chest Compression System for use by department paramedics during cardiac arrest incidents. Page 7 - 54 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2019 - 2020 Accomplishments Purchased two sets of ballistics gear for personnel to utilize during active shooter/threat/violence incident. This purchase brings the total amount of department sets to six, which affords all personnel assigned to a daily shift protection during these potential high hazard incidents. 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 has resulted in a significant savings over the past several years. All record keeping, reporting, and maintenance of the required documents were completed as required by fire department policy, paramedic operational plan, and State of Wisconsin Department of Health and Family Services. 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 completed the biennial paramedic refresher training. This refresher training is mandated by the State of Wisconsin and is comprised of 52 hours of certified training on all medical topics including CPR, Advanced Cardiac Life Support, and Pediatric Advanced Life Support. Applied for and received Funding Assistant Program (FAP) monies from the State of Wisconsin. Total monies of $4,757.65 were received in 2020 and can be used to offset tax dollars for durable medical supplies. Purchased three Binder lifting devices which can be utilized on fall related EMS calls. These devices can reduce potential additional injuries to victims of falls and help reduce lifting related injuries to EMS personnel. Met with representatives from the newly constructed and opened Aurora BayCare Health Center with the goal of building a collaborative relationship that benefits both organizations and all individuals who utilize the health center by providing the highest level of healthcare possible. Met the many challenges of the COVID19 pandemic by providing essential personal protective equipment, a safe working environment, and guidance for personnel and the EMS public during these unprecedented times. Purchased a Getac laptop for use in completing EMS field based reporting. Page 7 - 55 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2020 - 2021 Goals and Objectives Continue to meet the challenges of the ongoing COVID19 pandemic while providing high level prehospital care, along with a safe working environment and community for personnel and citizens. Complete the first session of the mandatory paramedic refresher course set by the State of Wisconsin. This 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. Research options for specialized disinfection procedures/equipment to be used for personal protection equipment and durable medical equipment thereby reducing the potential risk of biohazard exposures to personnel. Continue to work on various committees related to pre-hospital care and communications. Administrative staff serve on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox Valley Technical College EMS advisory committee. Continue to work on coordinating and implementing field based reporting utilizing mobile devices on ambulance calls. Research community needs in an effort to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention. Complete the 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. Continue to research funding sources to purchase a LUCAS Chest Compression System for use by department paramedics during cardiac arrest incidents. Service Efforts: INDICATOR AS OF 12/31/18 AS OF 12/31/19 AS OF 6/30/20 Patient’s treated & transported 970 968 409 Patient’s treated and released 199 254 118 Cancelled / No patient found 40 55 23 Dead at scene 23 17 14 Page 7 - 56 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 480 1,000 0 1,000 5208 Travel - City Business 575 26 575 0 575 5211 Education & Memberships 4,000 2,198 4,500 3,200 4,500 Purchased Services 5303 Communications 3,500 3,129 4,500 4,900 5,400 5318 Maintenance - Automotive 4,000 6,649 5,500 5,500 5,500 5321 Maintenance - Other Equipment 1,000 1,141 1,000 500 1,000 5325 Contractual Services 9,925 5,471 11,125 9,000 11,125 5328 Advertising 1 0 000 00 5334 Printing Expense 700 240 500 400 500 Supplies 5401 Office Supplies 2 0 000 00 5402 Desktop Printing Expense 000 00 5404 Clothing Expense 2 0 000 00 5407 Automotive Supplies 6,800 9,640 7,000 7,000 7,000 5410 General Supplies 150 0 150 50 150 5419 Medical & Lab Supplies 27,750 24,927 28,250 26,500 28,250 5422 Data Processing Supplies 2 0 000 00 5431 Postage 75 52 75 50 75 TOTAL NON-PERSONNEL SERVICES 60,175 53,954 64,175 57,100 65,075 OUTLAY 5807 Machinery, Tools & Instruments 000 00 TOTAL OUTLAY 000 00 TOTAL AMBULANCE 60,175 53,954 64,175 57,100 65,075 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 57 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE MISSION STATEMENT The Kaukauna Fire Department is committed to providing a safe and healthy community for both citizens and business by minimizing fire loss through sound fire prevention efforts, competent suppression techniques and efficient emergency medical care. 2019 - 2020 Goals and Objectives Provide effective and efficient fire and rescue services to the community. Implement cancer prevention measures to ensure health and safety of firefighters. Begin implementing mission-critical communication devices in our organization. Increase public outreach efforts for citizens of all ages. Continuously train all staff for their safety and the effective delivery of services, public protection, and professional staff development. 2019 – 2020 Accomplishments Between 6/19 through 5/20, Kaukauna Fire Department responded to 20 fires, saving $956,000 in property. Placed a hydrogen cyanide detector into service. Hydrogen cyanide is one of the most toxic smoke-borne gases that firefighters encounter. This equipment helps identify when it is safe to remove our self- contained breathing apparatus. Placed additional decontamination equipment (misting sprayers and boot wash) into service to ensure firefighter safety. Added two ruggedized laptops into service that connect to a dedicated public safety cellular network that gives priority to first responders, ensuring a mission critical broadband connection to the Internet at all times. The pandemic hindered our public outreach efforts, but we were able to modify and complete the delivery of our annual fire prevention outreach in the schools, reaching nearly 1,800 students. All fire department staff met the minimum training requirements, but unfortunately many of our other opportunities were cancelled or postponed. 2020 - 2021 Goals and Objectives Continue building a stronger and more efficient fire prevention program. Increase training hours utilizing technology. Begin necessary replacements of bunker gear. Begin utilizing field reporting on EMS calls for more efficient report writing. Begin spec process for ambulance replacement. Implement internal website for improved inter-department efficiency and communication. Page 7 - 58 Service Efforts: INDICATOR AS OF 6/30/19 AS OF 12/31/19 AS OF 6/30/20 Fire Incidents 8 18 15 Hazardous Materials/Conditions 20 51 24 Service Calls/Good Intent 41 135 43 Alarms/Activation 41 76 30 Rescue/Assist/Extrication 159 396 498 Page 7 - 59 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,462,568 1,410,818 1,493,785 1,489,981 1,531,105 5107 Overtime Pay 60,000 116,917 71,700 77,580 71,700 5113 Job Class Premium Pay 100 0 100 0 100 5116 Holiday Pay 70,890 74,001 73,000 73,000 74,558 5119 Longevity Pay 4,965 4,025 4,255 4,255 4,680 5122 FLSA Pay 9,500 2,814 0 2,500 2,500 Fringe Benefits 5151 Retirement Plan 243,133 241,582 268,440 268,725 275,439 5152 Residency 70,222 74,561 80,135 70,359 61,787 5154 Social Security 23,316 21,270 23,821 23,886 24,427 5157 Group Health Insurance 368,455 320,903 368,901 366,822 382,792 5160 Group Life Insurance 1,978 1,734 1,785 1,700 1,785 5163 Workers Compensation 56,924 36,825 74,421 75,455 62,332 TOTAL PERSONNEL SERVICES 2,372,051 2,305,450 2,460,343 2,454,263 2,493,205 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 60 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,200 0 2,400 2,200 2,000 5208 Travel - City Business 700 25 700 20 700 5211 Education & Memberships 4,475 4,086 4,475 4,000 4,475 Purchased Services 5303 Communications 4,000 4,811 10,500 10,500 10,700 5306 Heatin g Fuels 0 0 3,600 3,600 3,600 5309 Water, Sewer & Electric 0 0 60,000 60,000 60,000 5312 Maintenance - Building 4,000 25,576 12,000 14,500 14,500 5315 Maintenance - Office Equipment 600 0 600 400 600 5318 Maintenance - Automotive 5,000 5,429 7,500 7,000 8,500 5321 Maintenance - Other Equipment 6,000 3,864 4,500 5,000 6,000 5325 Contractual Services 9,700 11,124 6,400 8,800 9,000 5328 Advertising 200 35 200 0 150 5334 Printing Expense 300 264 300 200 300 5340 Rent - Equipment 1,700 2,358 2,350 2,265 2,350 Supplies 5401 Office Supplies 650 460 700 700 700 5402 Desktop Printing Expense 150 69 150 100 150 5404 Clothing Expense 12,500 10,639 12,700 11,000 12,700 5407 Automotive Supplies 5,000 5,305 5,000 2,800 4,500 5410 General Supplies 1,600 1,900 2,200 2,200 2,200 5413 Chemical & Ordnance 500 34 300 598 800 5416 Custodial Supplies 1,900 1,727 1,800 1,800 1,800 5431 Postage 75 97 75 50 75 5499 Miscellaneous 5,000 6,183 4,300 3,500 4,300 TOTAL NON-PERSONNEL SERVICES 65,250 83,986 142,750 141,233 150,100 OUTLAY 5807 Machinery, Tools & Instruments 11,200 16,479 24,000 11,083 26,000 TOTAL OUTLAY 11,200 16,479 24,000 11,083 26,000 TOTAL FIRE 2,448,501 2,405,915 2,627,093 2,606,579 2,669,305 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 61 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Chief 1.00 1.00 101,948 101,219 105,499 Assistant Chief 1.00 1.00 89,380 88,698 90,915 Assistant Chief - Shift 1.00 1.00 85,531 84,878 87,000 Assistant Chief - Shift 1.00 1.00 85,531 84,878 87,000 Assistant Chief - Shift 1.00 1.00 81,808 84,878 83,214 Lieutenant / Paramedic 1.00 1.00 75,444 75,444 76,541 Lieutenant / Paramedic 1.00 1.00 75,444 75,444 76,541 Lieutenant / Paramedic 1.00 1.00 71,963 71,963 73,009 Driver Operator / Paramedic 1.00 1.00 70,705 70,705 71,732 Driver Operator / Paramedic 1.00 1.00 70,705 70,705 71,732 Driver Operator / Paramedic 1.00 1.00 70,705 70,705 71,732 Driver Operator / Paramedic 1.00 1.00 69,529 69,529 70,540 Driver Operator / Paramedic 1.00 1.00 69,529 69,529 70,540 Driver Operator / Paramedic 1.00 1.00 69,529 69,529 70,540 Firefighter / Paramedic 1.00 1.00 67,645 67,645 68,628 Firefighter / Paramedic 1.00 1.00 67,645 67,645 68,628 Firefighter / Paramedic 1.00 1.00 67,645 67,645 68,628 Firefighter / Paramedic 1.00 1.00 67,645 67,645 68,628 Firefighter / Paramedic 1.00 1.00 55,292 55,292 62,364 Firefighter / Paramedic 1.00 1.00 55,292 55,292 62,364 POC Firefighter / Team Leader ** ** 1,571 1,533 1,564 POC Firefighter / Team Leader ** ** 1,571 1,571 1,602 POC Firefighter / Team Leader ** ** 1,571 1,571 1,602 POC Firefighter / Driver Operator ** ** 1,363 1,363 1,390 POC Firefighter / Driver Operator ** ** 1,363 1,363 1,390 POC Firefighter / Driver Operator ** ** 1,363 1,363 1,390 POC Firefighter / Driver Operator ** ** 1,363 1,363 1,390 POC Firefighter / Driver Operator ** ** 1,363 1,363 1,390 POC Firefighter / Driver Operator ** ** 1,363 1,363 1,390 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 POC Firefighter ** ** 1,331 1,331 1,358 TOTAL 20.00 20.00 1,493,785 1,494,100 1,531,105 DEPARTMENT: FIRE CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY Page 7 - 62 Page 7 - 63 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE PREVENTION MISSION STATEMENT Recognizing that education and code enforcement are vital components in the prevention of fires and the reduction of fire losses. The Kaukauna Fire Department will sustain a comprehensive public awareness program within the community through regular fire prevention inspections and public education programming. The year 2020 and the COVID-19 pandemic has caused the City of Kaukauna Fire Prevention Department to adapt to new ways of performing our fire prevention duties. We were able to conduct our annual Safety Town education with social distancing, but unfortunately all other in-person fire prevention classes had to be cancelled. All scheduled routine fire inspections also had to be placed on hold. Complaint and follow-up fire inspections were performed following the CDC guidelines for safety. 2020 - 2021 Goals and Objectives All Kaukauna Fire Department staff members will continue to conduct company based fire inspections throughout the community. A stronger effort will be made in re-inspections to gain compliance with business that fail to correct fire code violations. This re-inspection process will be achieved with the help of two new Getac Laptops that allow for electronic data field entry. With the introduction of the electronic data field entry and the assistance of Bycer the Compliance Engine hopefully long standing fire code issues will be able to be corrected with-in a 30 day time frame in order to provide for a safer community. 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 2021. The Fire Arson Program will remain in place for 2021. 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. An Arson task force education training was hosted by our department in the training room before the COVID-19 pandemic. The general public will receive education in fire code compliance and fire prevention. The Kaukauna Fire Department will begin to provide community education on severe weather and severe weather preparedness. Information and education will be made available regarding what steps to take after a severe weather event. These include, but are not limited to, power line safety, downed trees, and street flooding. The Kaukauna Fire Department will continue to provide age appropriate fire prevention education to all schools within the Kaukauna City limits. Currently, this education is offered to students in 4K through 5 th grade. Next year, the Kaukauna Fire Department will expand fire prevention education to higher grade levels. Kaukauna Fire Department will also continue to partner with the Kaukauna Community Health Associates in providing education for the Baby Sitter Clinic and Kaukauna Recreational Department’s Safety Town. Kaukauna Fire Department will continue to work on our Image Trend records system in order to document and log all fire prevention classes and inspections in order to provide the most accurate information possible for data collection. Page 7 - 64 2019 - 2020 Accomplishments Successfully put into service two Getac Laptops for field based inspections and EMS reporting. Participated in three sessions of Kaukauna Recreational Department’s Safety Town. Discovered and inspected eleven (11) businesses in the City of Kaukauna without pervious fire inspections. Effectively worked with Wisconsin DCI to investigate and solve two arson fires in the City of Kaukauna. Became an active member of the Outagamie County Arson Task Force since beginning of 2020 Became an active member of the Wisconsin State Fire Inspectors since the beginning of 2020 Provided fire prevention materials to over 1,799 students in the Kaukauna Schools 4K through 5 th Grade. Performed 129 fire inspections for complaints and follow-ups during the COVID-19 pandemic. Partnered with “Bycer the Compliance Engine” to assist with tracking fire code deficiencies. Continued to customize Image Trend software’s fire inspection module to meet the needs of the Kaukauna Fire Department. Page 7 - 65 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 0 650 1,295 650 5208 Travel - City Business 200 0 200 0 200 5211 Education & Memberships 500 40 500 335 2,000 Purchased Services 5328 Advertising 70 0 70 0 70 5334 Printing Expense 350 0 350 0 350 5397 Fire Safety Education 3,000 2,564 3,200 2,700 3,200 Supplies 5401 Office Supplies 325 0 175 0 175 5402 Desktop Printing Expense 000 00 5410 General Supplies 350 20 300 200 300 5434 Photographic Supplies 270 750 270 200 270 TOTAL NON-PERSONNEL SERVICES 5,715 3,374 5,715 4,730 7,215 TOTAL FIRE SAFETY 5,715 3,374 5,715 4,730 7,215 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 66 Page 7 - 67 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE MISSION STATEMENT The mission of the Kaukauna Police Department is to enhance the quality of life in the City of Kaukauna by working cooperatively with the public to enforce the law, preserve the peace, reduce the fear of crime, and provide for a safe environment. The Kaukauna Police Department will strive to provide quality police services and promote a “partnership for a safer community” through police and citizen interaction, with emphasis on education, respect fairness and integrity. 2018 - 2019 Goals and Objectives Provide our School Resource Officers with marked squad cars to increase our police presence at Kaukauna Area Schools. Provide training and software to help officers investigate ICAC (internet crimes against children) complaints. Continue to provide training to officers in active shooter scenarios, firearms and high risk traffic stops. Restart our “juvenile police officer” program, which is an after school program that gives kids something to do after school and teaches juveniles what police officers do. Start a “Neighborhood Watch” program where applicable in the City. Continue to develop ways to connect positively with our Public Partners, both business and community members. Project a positive environment to promote recruitment. Properly staff police vehicles while in the budgeting process. 2018 - 2019 Accomplishments Provided all Kaukauna School Resource Officers with a marked squad to have a higher police presence at our schools. Continued to provide Alice Training to Kaukauna Area School District Staff along with community members. Obtained a Drug Drop box at the Kaukauna Police Department. Kaukauna Police Department officers continued to volunteer for the Special Olympics Program along with the Lights of Christmas program to help residents in the City of Kaukauna Ranked was ranked #19 as one of Wisconsin’s safest communities. Provided police service to numerous runs, bike rides, festivals and special events in the City of Kaukauna. Participated in county wide OWI enforcement details. Worked with local business and schools in training children in safe bike riding habits. Worked with the State of Wisconsin Department of Corrections in monitoring and making house visits to over 70 sex offenders that reside in the City of Kaukauna. Promoted internal candidates to the positions of Assistant Chief, and Lieutenant. Reassigned job duties for the positions of investigator, drug investigator, K-9 handler and school resource officer. Hired 2 new patrol officers and one new administrative assistant. CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE 2019 - 2020 Goals and Objectives Continue to fund raise for a second City of Kaukauna K-9. Provide Alice training to the Kaukauna Area School District along with the Heart of the Valley Chamber of Commerce. Train with the Kaukauna Fire Department in Active Shooter scenarios. Provide training to officers and staff in new positions within the department. Continue to work with local and state agencies in investigating internet crimes against children Update and develop social media accounts in order to relay information to the public 2019-2020 Accomplishments Provide training to officers and staff in new positions within the department. Continued to participate in the State Wide drug take back program. Added a seconded K-9 to our K-9 program. Provided ALICE training to the Kaukauna Area School District. Participated in the “Lights of Christmas Program” which benefits families in our community Participated in county wide OWI and seat belt details. 2020-2021 Goals and Objectives Implement a body cam program for the Kaukauna Police Department. Continue to work with the Kaukauna Area School District in reviewing and updating safety plans. Develop programs that allows the community to have interaction with KPD Officers (coffee with a cop, Department open house, etc.) Continue with county wide OWI and seat belt deployments. Enhance our collaborative training efforts with other departments and the community, by utilizing our new building and its training opportunities. FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,870,110 1,771,257 1,921,932 1,935,098 1,959,820 5107 Overtime Pay 52,000 41,348 52,000 35,000 52,000 5110 Shift Premium Pay 443 3 443 2 443 5113 Job Class Premium Pay 585 749 585 533 585 5116 Holiday Pay 95,548 108,583 95,548 93,218 97,446 5119 Longevity Pay 1,825 1,580 1,420 1,420 1,458 5125 Call Time 1,009 0 1,009 1,952 1,009 Fringe Benefits 5151 Retirement Plan 209,849 217,574 234,473 232,430 238,981 5152 Residency 33,125 29,877 23,200 33,256 32,796 5154 Social Security 154,646 154,496 158,580 158,143 161,626 5157 Group Health Insurance 448,766 480,808 516,180 534,879 558,025 5160 Group Life Insurance 2,946 2,581 2,681 2,553 2,681 5163 Workers Compensation 44,985 29,048 57,795 57,192 65,556 TOTAL PERSONNEL SERVICES 2,915,837 2,837,904 3,065,846 3,085,676 3,172,426 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 8,000 12,319 12,000 6,000 12,000 5208 Travel - City Business 1,000 143 800 300 500 5211 Education & Memberships 1,000 1,773 1,000 800 1,000 Purchased Services 5303 Communications 2,638 2,561 2,638 2,300 2,500 5312 Maintenance - Building 3,500 2,443 3,500 3,000 3,500 5315 Maintenance - Office Equipment 500 254 500 200 500 5316 Investigations 2,100 349 1,475 1,000 1,400 5318 Maintenance - Automotive 25,900 34,092 25,900 27,000 25,900 5321 Maintenance - Other Equipment 2,000 607 1,000 400 800 5325 Contractual Services 34,308 29,602 34,308 30,000 35,988 5328 Advertising 500 1,304 500 100 500 5334 Printing Expense 200 220 200 200 200 5340 Rent - Equipment 5,000 5,886 5,000 4,500 5,000 5391 Crime Prevention Program 1,000 265 500 250 500 5399 K9 Program 3,015 443 3,000 2,000 5,000 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 70 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 3,000 2,012 2,000 2,000 2,000 5402 Desktop Printing Expense 1,800 1,541 1,800 1,000 1,500 5404 Clothing Expense 12,500 13,314 12,500 12,000 12,500 5407 Automotive Supplies 44,000 46,221 40,500 38,000 40,500 5410 General Supplies 1,000 518 1,000 500 1,000 5413 Chemical & Ordnance 15,740 13,381 13,740 12,000 26,000 5414 Evidence 4,120 2,697 4,675 6,500 5,569 5416 Custodial Supplies 500 297 500 450 500 5419 Medical & Lab Supplies 2,000 1,803 2,000 2,000 2,000 5422 Data Processing Supplies 000 00 5431 Postage 50 8 50 75 50 5499 Miscellaneous 1,000 680 500 525 500 TOTAL NON-PERSONNEL SERVICES 176,371 174,732 171,586 153,100 187,407 OUTLAY 5807 Machinery, Tools & Instruments 12,395 15,515 8,189 7,000 8,466 5830 Automotive 75,358 100,486 39,094 39,000 48,289 TOTAL OUTLAY 87,753 116,001 47,283 46,000 56,755 TOTAL POLICE 3,179,961 3,128,637 3,284,715 3,284,776 3,416,588 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 71 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Chief 1.00 1.00 101,948 101,948 105,532 Assistant Chief 1.00 1.00 89,337 89,337 92,316 Investigator 1.00 1.00 81,808 81,808 84,462 Sergeant 1.00 1.00 73,386 73,386 74,808 Sergeant 1.00 1.00 73,579 73,579 75,000 Sergeant 1.00 1.00 72,055 72,055 73,451 Sergeant 1.00 1.00 71,375 71,375 72,753 Patrolman / Meg Officer 1.00 1.00 71,061 71,061 72,441 Patrolman / Detective 1.00 1.00 73,386 73,386 74,808 Patrolman / K-9 1.00 1.00 72,407 72,407 73,741 Patrolman / K-9 1.00 1.00 73,942 73,942 69,591 Patrolman 1.00 1.00 71,182 71,182 72,501 Patrolman 1.00 1.00 71,121 71,121 72,501 Patrolman 1.00 1.00 68,182 68,182 69,508 Patrolman 1.00 1.00 68,375 68,375 69,700 Patrolman 1.00 1.00 65,618 65,618 72,621 Patrolman 1.00 1.00 65,498 65,498 66,891 Patrolman 1.00 1.00 65,498 65,498 66,891 Patrolman 1.00 1.00 65,558 65,558 63,191 Patrolman 1.00 1.00 65,558 65,558 63,191 Patrolman 1.00 1.00 61,735 61,735 66,639 Patrolman 1.00 1.00 68,194 68,194 69,520 Patrolman 1.00 1.00 70,820 70,820 72,201 Police School Resource Officer 1.00 1.00 71,121 71,121 72,501 Police School Resource Officer 1.00 1.00 71,121 71,121 72,501 Police School Resource Officer 1.00 1.00 69,675 69,675 71,413 Admin Services Supervisor 1.00 1.00 53,215 53,215 53,037 Police Records Clerk II 0.73 0.73 28,186 28,186 28,891 Police Records Clerk II 0.63 0.63 24,325 24,325 25,494 Police Records Clerk I 0.50 0.50 18,135 18,135 18,588 Police Records Clerk I 0.50 0.50 17,736 17,736 18,588 Community Service Officer 0.50 0.50 12,754 12,754 12,754 SUBTOTAL 29.86 29.86 2,027,891 2,027,891 2,068,028 Less: School share of PSLO 105,959 105,959 108,208 TOTAL 29.86 29.86 1,921,932 1,921,933 1,959,820 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7 - 72 Page 7 - 73 CITY OF KAUKAUNA 2021 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. FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 61,161 44,775 62,670 51,444 52,713 Fringe Benefits 5151 Retirement Plan 4 8 700 00 5154 Social Security 1,808 920 1,049 888 904 5157 Group Health Insurance 000 00 5160 Group Life Insurance 78 (50) 0 0 0 5163 Workers Compensation 2,281 1,000 2,369 1,945 1,903 TOTAL PERSONNEL SERVICES 65,815 46,645 66,088 54,276 55,520 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,375 1,125 1,375 1,375 1,375 5499 Miscellaneous 400 106 400 400 400 TOTAL NON-PERSONNEL SERVICES 1,775 1,231 1,775 1,775 1,775 TOTAL SCHOOL PATROL 67,590 47,876 67,863 56,051 57,295 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 75 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 TOTAL 1.80 1.80 51,444 51,444 52,713 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL Page 7 - 76 Page 7 - 77 CITY OF KAUKAUNA 2020 BUDGET DIVISION: HEALTH AND SOCIAL SERVICES DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS MISSION STATEMENT The Alcohol and Other Drug Abuse Prevention Board's mission as defined by City ordinance is as follows. The Board shall take such steps as it determines necessary to educate the public regarding the problems of alcohol and other drug abuse and to develop public information programs to relation thereto. The Board shall make recommendations to the Council in cases where Council action is required on matters pertaining to the prevention of alcohol and other drug abuse. To the extent possible the Board shall coordinate all activities related to the prevention of alcohol and other drug abuse in the City and shall cooperate with other county and state agencies organized for a similar purpose. Page 7 - 78 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5499 Miscellaneous 4,800 10,417 2,500 3,500 2,500 TOTAL NON-PERSONNEL SERVICES 4,800 10,417 2,500 3,500 2,500 TOTAL ALCOHOL & DRUG AWARENESS 4,800 10,417 2,500 3,500 2,500 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 79 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: BRIDGE MAINTENANCE MISSION STATEMENT The mission of the bridge maintenance department is to provide for the operation of the city's lift bridge. Operation expenditures include maintenance and utilities for the bridge tender building. Page 7 - 80 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 700 641 1,500 1,000 3,000 5325 Contractual Services 7,000 497 3,000 2,800 15,000 TOTAL NON-PERSONNEL SERVICES 7,700 1,138 4,500 3,800 18,000 TOTAL BRIDGE MAINTENANCE 7,700 1,138 4,500 3,800 18,000 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 81 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: BUS SUBSIDY MISSION STATEMENT This department accounts for the cost of Valley Transit bus service that is provided to the City. Page 7 - 82 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 30,000 28,513 30,000 36,809 35,000 TOTAL NON-PERSONNEL SERVICES 30,000 28,513 30,000 36,809 35,000 TOTAL BUS SUBSIDIES 30,000 28,513 30,000 36,809 35,000 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 83 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING MISSION STATEMENT Develop and carryout the City’s capital improvement program including the design, construction, inspection and management of streets, sewers, sidewalks and associated rehabilitation programs and all other City public works projects. Operate and manage the City’s Sanitary Sewer Utility and Storm Water Utility. Implement the City’s Right-of-Way Management Ordinance requirements. Perform survey work as required, conduct traffic studies, review and inspect new construction and re-development sites, compile special assessments, and maintain official maps and records. 2020 Goals and Objectives Complete construction projects including sewer, stormwater, and paving in a timely, cost effective manner while minimizing disruptions to residents and travelling public. Work with the Wisconsin Department of Transportation, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the duties delegated to the Department of Public Works. Assist other City departments and department heads when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program 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 the Wisconsin Department of Transportation on the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects. Continue to develop the City’s G.I.S. system. Continue with the planning and development of Haas Road Park. Successfully complete the following projects: 2020 Concrete Street Paving Project Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities CE Trail Extension with Outagamie County Fox River Boardwalk Trail with Village of Little Chute Alley Reconstruction Project Concrete Street Patching – Various Locations 2020 Accomplishments Completed construction projects in a timely, cost effective manner. Page 7 - 84 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING Successfully Completed the Following Projects: 2020 Concrete Street Paving Project Alley Reconstruction Project Sanitary and Storm Sewer Cured-In-Place Pipe Rehabilitation Project 10th Street Water Main Relay and Mini-Storm Sewer Project with Kaukauna Utilities Concrete Street Patch Program with Kaukauna Utilities – Various Locations Grand Kakalin Overlook and Trail (Plantings in Fall 2020 or Spring 2021) CE Trail Extension with Outagamie County 1000 Islands – Nelson Overlook Improvements STH 96 – Green Bay Road Reconstruction with WisDOT Perform Ditch Cleaning at CE-Meadowview and CE-Haas Rd. Bel Air Ct Outfall Repair Misc Inlet Replacement for Public Works K4 Area - Ann Street Detention Basin Expansions Haas Road Park Development with DPW Began Work on the Following Projects (Anticipated Final Completion in 2021): Fox River Boardwalk Trail with Village of Little Chute Phase IV – Renovations/Addition to the Street and Park Department Veterans Memorial Lift Bridge Rehabilitation Bel Air Ct and 10th Street Sanitary Sewer Lift Station Upgrades 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). Completed Catherine Street Pond, and worked with Outagamie County Land Conservation to complete the third major streambank restoration project along Konkapot Creek. Worked with consultants to complete design and begin construction of multiple drainage and flood control projects including K4 basin (Ann Street Detention Expansions), Ducharme/High Street Area, and CE/Meadowview - CE/Haas Ditch area. Assisted other City departments and department heads when requested. Provided technical assistance, mapping and displays for multiple departments. Worked with the Wisconsin Department of Transportation for construction oversight on the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Worked with Outagamie County on the construction oversight for the reconstruction of CTH CE and extension of the CE Trail from Hillcrest Drive to Haas Road. Worked with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects, street patching, as well as mini-storm sewer on 10th Street, and planning for 5-year CIP and upcoming lead water service replacement projects. Worked with planning department and developer to acquire additional park land for future development at Haas Road Park. Page 7 - 85 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2021 Goals and Objectives Complete construction projects for sewer, water and paving in a timely, cost effective manner which minimizes disruptions to residents and travelling public. Work with the Wisconsin Department of Transportation, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the duties delegated to the Department of Public Works. Assist other City departments and department heads when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer rehabilitation projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Work with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Work with consultants to continue planning, engineering, and construction of drainage and flood control projects. Work with the Outagamie County Highway Department on the repaving of CTH Z (10th Street and State Street), including storm sewer updates. Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects, as well as street patch programs. Continue to develop the City’s G.I.S. system. Successfully complete the following projects: 2021 Concrete Street Paving Project 2021 Asphalt Paving Project Grignon Park Sewer Interceptor Rehabilitation Sanitary Sewer Rehabilitation - 9th Street and Brill Rd Sanitary Sewer Rehabilitation on CTH J - Lawe Street (Delanglade to Lamplighter) Sanitary Manhole Lining Nickels Farm Residential Development Wisconsin Avenue Boat Dock Fox River Boardwalk Trail and Trailhead Parking Lot Paving K4 Area - Travis Ln/Joshua St Underground Storm Storage K4 Area - Glenview Ravine and Outlet Grignon Park Stream Restoration Alley Reconstruction Project on 11th, 12th Street Alleys Replace Curb and Gutter CTH Z - 10th St/State St Concrete Street Patch Program Install New Sidewalk on STH 55/Crooks Ave - CTH CE to Ridge Crest Install New Sidewalk on CTH Z (10th Street/State Street) Kenneth to Hennes Ct Page 7 - 86 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 290,715 298,439 300,730 298,991 307,395 5104 Temporary Payroll 7,000 8,482 9,415 9,000 9,415 5107 Overtime Pay 0 72 0 72 0 5119 Longevity Pay 1,416 1,140 1,073 1,073 1,127 Fringe Benefits 5151 Retirement Plan 19,135 21,312 20,372 20,254 20,825 5152 Residency 11,041 11,666 11,360 11,360 11,683 5154 Social Security 22,450 22,526 23,224 23,086 23,738 5157 Group Health Insurance 64,967 61,401 65,137 63,788 68,601 5160 Group Life Insurance 523 719 754 718 754 5163 Workers Compensation 11,158 8,045 11,764 11,105 11,478 TOTAL PERSONNEL SERVICES 428,405 433,801 443,829 439,447 455,016 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,200 1,026 2,200 1,700 2,000 5208 Travel - City Business 1,850 1,941 1,850 1,800 1,850 5211 Education & Memberships 600 217 600 400 600 Purchased Services 5303 Communications 1,200 1,200 1,200 1,200 1,200 5315 Maintenance - Office Equipment 1,300 1,856 1,300 1,600 1,500 5318 Maintenance - Automotive 400 435 400 400 400 5321 Maintenance - Other Equipment 200 0 200 100 200 5325 Contractual Services 3,500 3,374 3,500 3,000 3,000 5334 Printing Expense 150 625 200 50 200 5340 Rent - Equipment 1,500 1,189 1,500 1,200 1,300 Supplies 5401 Office Supplies 1,200 571 900 750 800 5402 Desktop Printing Expense 350 202 300 100 250 5407 Automotive Supplies 1,000 1,328 1,000 900 1,000 5410 General Supplies 1,500 1,217 1,500 1,000 1,400 5499 Miscellaneous 000 00 TOTAL NON-PERSONNEL SERVICES 16,950 15,181 16,650 14,200 15,700 OUTLAY 5807 Machinery, Tools & Instruments 2,000 3,060 0 0 0 TOTAL OUTLAY 2,000 3,060 0 0 0 TOTAL ENGINEERING 447,355 452,042 460,479 453,647 470,716 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 87 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Director of Public Works 1.00 1.00 111,384 110,534 113,297 Senior Project Engineer 1.00 1.00 77,951 77,356 81,422 Project Engineer 1.00 1.00 72,917 72,917 73,537 Planning/Engineering Tech. 0.60 0.60 38,478 38,184 39,139 TOTAL 3.60 3.60 300,730 298,991 307,395 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION Page 7 - 88 Page 7 - 89 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: EQUIPMENT MA INTENANCE & REPLACEMENT MISSION STATEMENT The mission of this department is to provide operating departments with service, maintenance, and repairs to assigned vehicles and equipment. Duties include the changing of oil, lubrications, engine tuning, repairs, equipment painting, mounting plows, etc. This department also administers the annual systematic equipment replacement program. Page 7 - 90 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 62,000 90,808 65,000 72,000 75,000 5325 Contractual Services 400 429 425 425 425 Supplies 5410 General Supplies 15,000 8,628 15,000 11,000 12,000 5499 Miscellaneous 000 00 TOTAL NON-PERSONNEL SERVICES 77,400 99,866 80,425 83,425 87,425 TOTAL EQUIP MAINTEN & REPLACE 279,036 99,866 80,425 83,425 87,425 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 91 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: FORESTRY MISSION STATEMENT The forestry department is responsible for the planting, trimming and removal of trees, stumps and brush from terraces or from areas where it interferes with city property. It is also responsible for the removal of trees and branches after storms, and to maintain clearance over streets and walks. Page 7 - 92 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 0 468 500 0 0 5325 Contractual Services 2,500 1,255 2,500 2,550 2,500 Supplies 5407 Automotive Supplies 3,700 6,243 3,500 3,800 4,000 5410 General Supplies 1,000 1,413 1,500 3,125 1,500 5425 Botanical & Agricultural 2,200 1,680 2,200 2,000 2,000 TOTAL NON-PERSONNEL SERVICES 9,400 11,058 10,200 11,475 10,000 TOTAL FORESTRY 9,400 11,058 10,200 11,475 10,000 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 93 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: SNOW & ICE CONTROL MISSION STATEMENT The mission of snow and ice control department is to keep streets and city owned sidewalks open to traffic in all winter conditions and to provide skid-free pavement surfaces at intersections, stop and yield signs. Responsibilities include ordering, mixing and stockpiling of chips and salt, application of these materials, plowing, removal, and hauling of snow. Also included is the removal of snow and ice from private walks when not performed by owners. Private work is billed to the property owner. Page 7 - 94 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 1,500 4,371 5,000 4,800 5,000 5322 Maintenance - Roads & Walks 46,500 41,623 48,000 47,000 48,000 5328 Advertising 625 747 650 850 850 Supplies 5407 Automotive Supplies 24,500 29,424 28,500 28,000 28,500 5410 General Supplies 15,000 38,407 16,000 5,000 16,000 TOTAL NON-PERSONNEL SERVICES 88,125 114,572 98,150 85,650 98,350 TOTAL SNOW & ICE CONTROL 88,125 114,572 98,150 85,650 98,350 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 95 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION MISSION STATEMENT The mission of Street Department Administration is to provide effective and efficient management of the street, sanitation, and park departments. Street department administration is in charge of and responsible for maintenance and repair of streets, alleys, curbs and gutters, sidewalks, street signs, traffic control devices, storm sewers, sanitary sewers, city buildings and structures, parks, athletic fields and all machinery, equipment and property used in any activity under departmental control. The administration also has charge of such public services as garbage and refuse collection and disposal, snow and ice control, street cleaning and flushing, recycling and such other activities as may be assigned from time to time by the council. The administration also determines the priorities, objectives, policies, procedures and overall resource needs. Also responsible for the development and implementation of public policies regarding the street, sanitation, and park departments. 2019-2020 Goals and Objectives Continue to provide effective and efficient di rection and control of the Street and Park Departments. Maintain the city’s designation of a”Tree City USA” by the National Arbor Day Foundation. Provide continuing education opportunities for all Street and Park department personnel. Continue with systematic equipment replacement. Equipment scheduled to be replaced is add Athletic field groomer, Replace 2009 Chevy 1 ton dump 4 X 4 (6) sewer truck, 2009 Peterbuilt Garbage truck (224), Add Ice control spreader for on – ton truck. Continued to upgrade city drinking fountains to comply with Department of Natural Resources Bureau of Water Supply. Continue to clean, inspect and rebuild city sewers. Working with State to keep the Gypsy Moth and Emerald Ash Borer problem to a minimum. Fencing and diamond upgrades at Bayorgeo n, Riverside, Horse shoe and Jonen Parks. Continue to move forward with the development of Jonen Park, Anderson Park and future Haas Road Park. Page 7 - 96 2019 - 2020 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 27th year in a row as a “Tree City USA” by the National Arbor Day Foundation. The award identifies the city as one, which realizes the benefits of tree planting and maintenance of the urban forest. Personnel from the street and park department continued to participate in various educational opportunities. Safety training sessions were attended in Confined Space Training, Hearing Conservation, Vehicle Safety and Maintenance, Blood Borne Pathogens etc. o Continue to upgrade city drinking fountains to comply with the Department of Natural Resources Bureau of Water Supply. o Work with Calumet County Highway Department to paint center lines in heavy traffic district. o The Fourth of July 5K, Suicide Awareness, Live from Hydro Park, Bike to the beat tour and other various events such as Christmas Parade, and numerous block parties all required assistance again this year. The majority of our help for these events is in the form of traffic control. o Continue to seek training for preventive measures of the Emerald Ash Borer. o Replaced or rebuilt numerous sanitary and storm sewers on city streets. o Maintain, remove and replace when needed many trees throughout the city parks and right of ways. o Multiple landscape projects throughout the city. o Completion of Anderson Park, Construction of ball diamonds and continued maintenance in many areas and city parks. o Continue to adjust and perfect automated collection. 2020 - 2021 Goals and Objectives o Continue to provide effective and efficient di rection and control of the Street and Park Departments. o Maintain the cities designation of Tree City USA by the National Arbor Day Foundation. o Provide continuing education opportunities for all Street and Park Department personnel. o Continue emphasizing safety and provide the equi pment and tools necessary to achieve a safe working environment. o Continue working with safety coordinator to provide safe work environments while maintaining optimum efficiency. o Continue with systematic equipment replacement. Equipment scheduled to be replaced in 2021 is 2011Kubota Tractor (108), 2006International with Sander, plow and wing (208), 2008 Chevy 4 X 4 (11). o Continued sign installation and inventory. Page 7 - 97 o Continue to upgrade city drinking fountains to comply with Department of Natural Resources Bureau of Water Supply. o Working with State to keep the gypsy moth problem to a minimum. o Continue education through the DN R requarding the Emerald Ash Borer. o Continue to clean, inspect and rebuild city sewers. o Continue to build and maintain new equipment and property at Jo nen Park, Dog Walking Park, moving forward with the development of Fassbender Park, Anderson Park and Haas Road Park while maintaining and upgrading all city parks and new downtown plazas. o Work to create an honest, trusting work envir onment between our workforce and Management to provide less wasted time and more efficient workdays. o Continue professional working relationship wi th Kaukauna Utilities, Fire Department, Police Department, 1000 Island, Library and others. Providing safety within the city both in our day to day operations and emergency situations. Page 7 - 98 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 120,939 121,960 124,437 114,388 125,189 5119 Longevity Pay 660 660 660 400 745 Fringe Benefits 5151 Retirement Plan 7,965 8,041 8,444 7,748 8,501 5152 Residency 2,484 2,518 2,555 400 0 5154 Social Security 9,302 8,957 9,570 8,781 9,634 5157 Group Health Insurance 29,582 29,760 31,715 36,194 45,824 5160 Group Life Insurance 378 428 449 428 449 5163 Workers Compensation 3,041 1,989 3,187 3,187 3,098 TOTAL PERSONNEL SERVICES 174,351 174,314 181,017 171,526 193,440 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 2,873 1,500 500 1,500 5211 Education & Memberships 3 0 000 00 Purchased Service 5303 Communications 300 300 300 300 300 5325 Contractual Services 500 2,299 1,100 2,400 2,500 5328 Advertising 300 0 200 0 0 Supplies 5401 Office Supplies 900 748 850 700 800 5402 Desktop Printing Expense 250 220 300 800 300 5410 General Supplies 150 165 150 100 150 TOTAL NON-PERSONNEL SERVICES 4,700 6,605 4,400 4,800 5,550 TOTAL ST DEPT ADMINISTRATION 179,051 180,919 185,417 176,326 198,990 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 99 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Street Superintendent 1.00 1.00 81,848 81,223 83,254 Typist/Receptionist 1.00 1.00 42,589 42,264 41,935 TOTAL 2.00 2.00 124,437 123,487 125,189 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7 - 100 Page 7 - 101 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET LIGHTING MISSION STATEMENT This department accounts for the cost of maintaining and operating the street lights and decorative theme lights within the City. Page 7 - 102 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 235,000 240,256 218,000 205,333 211,000 5321 Maintenance - Other Equipment 1,200 1,743 1,200 0 600 TOTAL NON-PERSONNEL SERVICES 236,200 241,998 219,200 205,333 211,600 TOTAL STREET LIGHTING 236,200 241,998 219,200 205,333 211,600 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 103 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE MISSION STATEMENT The mission of the street maintenance department is to provide smooth, safe pavements for vehicular and bicycle movement. Street maintenance activities include the tarring of joints, patching of potholes, patching for street oiling, grading gravel streets, and repairing curbs. Reconstruction of small sections of concrete, asphalt, and gravel streets and alleys is also performed. All Department of Public work laborer staff is being budgeted under this department Page 7 - 104 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,155,176 1,152,933 1,188,567 1,170,250 1,209,767 5104 Temporary Payroll 59,500 54,281 54,000 52,000 54,000 5107 Overtime Pay 65,900 130,915 85,000 90,000 85,000 5110 Shift Premium Pay 650 631 700 450 700 5113 Job Class Premium Pay 5,775 6,159 6,900 5,000 6,900 5119 Longevity Pay 5,250 4,825 5,465 5,465 5,370 5125 Call Time 8,975 0 0 0 0 Fringe Benefits 5151 Retirement Plan 81,333 89,794 86,848 85,804 88,272 5152 Residency 40,905 44,272 35,252 35,252 36,133 5154 Social Security 95,855 97,327 99,210 97,998 100,825 5157 Group Health Insurance 316,420 375,769 384,928 384,658 399,323 5160 Group Life Insurance 2,742 3,035 3,234 3,080 3,234 5163 Workers Compensation 48,536 34,710 50,676 50,016 49,159 TOTAL PERSONNEL SERVICES 1,887,017 1,994,651 2,000,780 1,979,973 2,038,683 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 300 300 5312 Maintenance - Building 20,000 21,478 15,000 9,000 7,000 5318 Maintenance - Automotive 000 00 5322 Maintenance - Roads & Walks 75,000 69,988 72,000 70,000 72,000 5325 Contractual Services 13,500 14,408 13,500 28,000 15,000 5328 Advertising 000 00 Supplies 5407 Automotive Supplies 12,500 10,955 12,000 11,500 12,000 5410 General Supplies 11,000 7,515 11,000 7,500 8,000 TOTAL NON-PERSONNEL SERVICES 132,300 124,643 123,800 126,300 114,300 OUTLAY 5807 Machinery, Tools & Instruments 000 00 TOTAL OUTLAY 000 00 TOTAL STREET MAINTENANCE 2,019,317 2,119,295 2,124,580 2,106,273 2,152,983 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 105 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Street Foreman 1.00 1.00 74,239 74,239 67,563 Heavy Equipment Operator 5.50 5.50 334,427 334,427 342,843 Tandem Trucks 1.50 1.50 89,856 89,856 92,088 Small Truck Driver 2.00 2.00 116,328 116,328 119,220 Park Man 4.00 4.00 231,901 231,901 237,686 Laborer 6.00 6.00 341,816 341,816 350,367 TOTAL 20.00 20.00 1,188,567 1,188,567 1,209,767 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE Page 7 - 106 Page 7 - 107 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET SIGNS & MARKERS MISSION STATEMENT The mission of the street signs and markers department is to make, install, repair, and replace traffic control and street signs. This department is also responsible for painting traffic lanes, crosswalks, parking stalls, no parking areas, etc. on all city streets and parking areas. Page 7 - 108 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 1,250 1,130 1,250 800 1,250 5325 Contractual Services 4,200 3,297 3,500 3,500 3,500 Supplies 5407 Automotive Supplies 1,400 1,552 1,400 1,500 1,500 5410 General Supplies 6,000 9,032 9,000 12,000 9,000 5413 Chemical & Ordnance 8,000 6,728 7,500 9,500 8,000 TOTAL NON-PERSONNEL SERVICES 20,850 21,738 22,650 27,300 23,250 TOTAL STREET SIGNS & MARKERS 101,523 21,738 22,650 27,300 23,250 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 109 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: TRAFFIC CONTROL MISSION STATEMENT The traffic control department's mission is to provide for the maintenance and repair of the city's six signalized intersections and one flashing/warning light. This includes labor, parts, contractual services and electrical service. Page 7 - 110 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 7,200 5,006 6,200 5,000 5,500 5325 Contractual Services 8,000 11,989 8,000 8,000 9,000 Supplies 5410 General Supplies 700 TOTAL NON-PERSONNEL SERVICES 15,900 16,995 14,200 13,000 14,500 OUTLAY 5807 Machinery, Tools & Instruments 0 0 4,500 4,500 4,500 TOTAL OUTLAY 0 0 4,500 4,500 4,500 TOTAL TRAFFIC CONTROL 15,900 16,995 18,700 17,500 19,000 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 111 CITY OF KAUKAUNA 2021 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: WEED CONTROL MISSION STATEMENT The mission of the weed control department is the control of noxious weeds. Responsibilities include the mowing of street right-of-ways, vacant lots, and lawns which property owner have neglected to maintain. Weed/grass control on private property is charged to the property owner. Page 7 - 112 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 1,500 1,225 1,500 1,400 1,500 5328 Advertising 300 822 600 0 0 Supplies 5407 Automotive Supplies 800 796 800 600 800 5410 General Supplies 300 2,802 300 250 300 TOTAL NON-PERSONNEL SERVICES 2,900 5,645 3,200 2,250 2,600 TOTAL WEED CONTROL 2,900 5,645 3,200 2,250 2,600 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 113 CITY OF KAUKAUNA 2021 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE COLLECTION MISSION STATEMENT The mission of the Refuse Collection Department is to provide regular weekly collection of garbage and rubbish and to transport this garbage to a disposal site in order to enhance public health, sanitation and community appearance. Also included in budget expenditures are the various special collections in the spring and fall, including tire collection weeks. Page 7 - 114 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 50,000 81,182 60,000 62,000 60,000 5325 Contractual Services 4 0 000 00 5328 Advertising 0 379 0 0 0 Supplies 5404 Clothing Expense 300 279 300 300 300 5407 Automotive Supplies 30,500 34,613 32,000 30,000 30,000 5410 General Supplies 2,000 520 1,000 800 1,000 TOTAL NON-PERSONNEL SERVICES 83,200 116,972 93,300 93,100 91,300 TOTAL REFUSE COLLECTION 83,200 116,972 93,300 93,100 91,300 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 115 CITY OF KAUKAUNA 2021 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE DISPOSAL MISSION STATEMENT The mission of the refuse disposal department is to account for the tipping fees for disposal of refuse and debris and for the fees associated with the city's recycling program. Also included are the costs associated with the processing of waste concrete, yard debris, leaves and brush located at the city leased site at the Red Hills Landfill. Page 7 - 116 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 173,052 286,280 169,000 157,450 145,000 5395 Recycling Costs 15,000 3,526 5,000 5,000 4,000 TOTAL NON-PERSONNEL SERVICES 188,052 289,805 174,000 162,450 149,000 TOTAL REFUSE DISPOSAL 188,052 289,805 174,000 162,450 149,000 2021 BUDGET CITY OF KAUKAUNA Page 7 - 117 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT PROGRAMS MISSION STATEMENT To provide adult citizens organized sports leagues to including men’s softball and adult coed kickball. 2019 - 2020 Goals and Objectives Add 1-2 new adult programs. 2019 - 2020 Accomplishments Added Adult Pickleball Leagues (Cancelled by COVID-19) Added Outdoor Cooking with Cast Iron Added Beginning/Intermediate Yoga (Cancelled by COVID-19) 2020 - 2021 Goals and Objectives Add 1-2 new adult programs. Service Efforts: INDICATOR 2018 2019 2020 Number of teams 44 38 33* Number of annual participants 660 570 495* Adult Open Gym 10 10 0* Fitness/Health Classes 20 27 10* Photography - 22 0* PAC Trips 33 161 35* Pickleball 12 41 40* Outdoor Cooking W/Cat Iron - - 17 *Registration has been affected by COVID-19. Page 7 - 118 FUND: 101 DIVISION: LEISURE DEPT: 55320 DEPARTMENT: ADULT PROGRAMS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 38,327 66,554 39,436 39,135 40,113 5104 Temporary Payroll 21,591 16,482 26,324 21,591 28,166 5107 Overtime Pay 0 508 0 0 0 5119 Longevity Pay 140 140 460 460 520 Fringe Benefits 5151 Retirement Plan 2,520 7,745 8,017 7,956 8,158 5152 Residency 1,529 4,607 4,677 14,031 4,757 5154 Social Security 3,256 5,159 3,434 3,342 3,517 5157 Group Health Insurance 14,436 42,767 45,545 23,171 47,272 5160 Group Life Insurance 96 194 204 194 204 5163 Workers Compensation 1,767 2,244 2,003 1,816 1,997 TOTAL PERSONNEL SERVICES 83,662 146,400 130,100 111,696 134,704 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 300 300 5325 Contractual Services 2,600 3,946 2,600 2,600 2,600 5328 Advertising 2,650 3,529 2,650 1,500 2,650 Supplies 5401 Office Supplies 500 0 500 500 500 5407 Automotive Supplies 400 93 400 400 400 5422 Data Processing Supplies 1,200 420 1,200 1,200 1,500 5428 Recreation 4,500 1,787 4,500 5,000 4,500 5431 Postage 1,200 0 1,200 300 1,200 TOTAL NON-PERSONNEL SERVICES 13,350 10,075 13,350 11,800 13,650 TOTAL ADULT PROGRAM 97,012 156,475 143,450 123,496 148,354 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 119 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 25,981 25,783 26,427 Office Assistant 0.33 0.33 13,455 13,352 13,686 TOTAL 0.67 0.67 39,436 39,135 40,113 2021 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT PROGRAMS CITY OF KAUKAUNA Page 7 - 120 Page 7 - 121 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: ATHLETIC FIELDS MISSION STATEMENT The mission of the athletic field department is to provide and maintain recreation facilities available for use by the public and the Kaukauna Area School District. The city maintains fields and buildings at the Doty Bayorgeon recreational facility, Horseshoe Park, Riverside Park, Grignon Home, Central Park, and Jonen Park. Page 7 - 122 FUND: 101 DIVISION: LEISURE DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 21,000 24,230 23,000 24,000 24,000 5312 Maintenance - Building 3,000 475 4,000 2,500 3,000 5321 Maintenance - Other Equipment 450 383 450 450 450 5322 Maintenance - Roads & Walks 2,500 0 2,000 1,500 2,000 5325 Contractual Services 1,500 3,943 1,500 6,375 2,000 Supplies 5407 Automotive Supplies 1,900 1,006 2,000 1,500 1,500 5410 General Supplies 7,200 6,710 7,200 5,000 6,000 5425 Botanical & Agricultural 10,000 10,327 10,000 10,000 10,000 TOTAL NON-PERSONNEL SERVICES 47,550 47,075 50,150 51,325 48,950 OUTLAY 5801 Land & Buildings 8,000 8,250 8,000 3,075 8,000 TOTAL OUTLAY 8,000 8,250 8,000 3,075 8,000 TOTAL ATHLETIC FIELD 55,550 55,325 58,150 54,400 56,950 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 123 Page 7 - 124 Page 7 - 125 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: CIVIC PROMOTIONS MISSION STATEMENT Civic promotion is responsible for promoting the public image at the City. Grignon Home contribution, Christmas decorations, Memorial Day contribution and Fox Cities Marathon are some of the programs supported by this department. Page 7 - 126 FUND: 101 DIVISION: LEISURE DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 10,000 7,949 12,000 10,000 11,000 TOTAL NON-PERSONNEL SERVICES 10,000 7,949 12,000 10,000 11,000 TOTAL CIVIC PROMOTIONS 10,000 7,949 12,000 10,000 11,000 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 127 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: COMMUNITY CENTER MISSION STATEMENT This category is primarily related to programs offered to senior citizens. 2019 – 2020 Goals and Objectives Add 1-2 new programs 2019 - 2020 Accomplishments Added Beginner/Intermediate Yoga Added T’ai Chi Added Better Brain Health Added Sip ‘N Swipe Café’ (Cancelled by COVID-19) 2020 - 2021 Goals and Objectives Add 1-2 new programs Service Efforts: INDICATOR 2018 2019 2020 # of Community Room bookings - 58 128* # of 3 rd Street Conference Rm bookings - 24 94* # of Council Chamber bookings 173 88 - # of Hydro View Room bookings 106 70 - XYZ Group Participants 487 526 114* Strong Bones/Bodies 194 223 49* Stepping On - - - Stretching & Endurance 42 16 - Better Brain Health - - 2 Sip ‘N Swipe Cafe - - 0* * Affected by COVID-19. Page 7 - 128 FUND: 101 DIVISION: LEISURE DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,200 390 1,200 0 1,200 Supplies 5428 Recreation 1,900 3,405 2,400 1,200 2,400 TOTAL NON-PERSONNEL SERVICES 3,100 3,795 3,600 1,200 3,600 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL COMMUNITY CENTER 3,100 3,795 3,600 1,200 3,600 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 129 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: DANCE CLASSES MISSION STATEMENT This category is intended to provide dance lessons, which include tap, tumbling, ballet, hip hop, lyrical jazz, Irish dance, break dancing & tricks, musical theatre and jazz for boys and girls ages 3 through high school ages. We offer a six-week beginner program in the spring, two 5-week summer sessions and a 28-week program that begins in September and concludes with the annual dance recital in mid-April. 2019 - 2020 Goals and Objectives Add new classes/workshops Add additional instructors 20198 - 2020 Accomplishments Replaced three instructors Added Nutcracker Jr (Cancelled by COVID-19) 2020 - 2021 Goals and Objectives Add new classes/workshops Add additional instructors Service Efforts: INDICATOR 2018 2019 2020 Dance Lessons 318 352 124* Beginner Dance Lessons 93 150 0* Summer 147 92 0* Tot Classes 85 15 13* Workshops 29 6 0* Competition Dance 55 73 0* * Registration affected by COVID-19. Page 7 - 130 FUND: 101 DIVISION: LEISURE DEPT: 55310 DEPARTMENT: DANCE CLASSES 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payroll 32,401 35,660 41,640 32,401 42,481 5107 Overtime Pay 1,250 0 1,250 0 1,250 Fringe Benefits 5151 Retirement Plan 82 0 84 0 84 5154 Social Security 565 528 699 470 712 5163 Workers Compensation 1,210 892 1,576 1,225 1,536 TOTAL PERSONNEL SERVICES 35,508 37,081 45,249 34,096 46,063 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 307 1,000 500 1,000 5208 Travel - City Business 500 0 500 0 500 Purchased Services 5325 Contractual Services 6,325 2,763 6,325 6,325 8,925 5328 Advertising 2,450 500 2,450 2,450 2,450 5334 Printing Expense 1,000 785 1,000 1,000 1,000 Supplies 5404 Clothing Expense 21,000 23,962 21,000 21,000 21,000 5422 Data Processing Supplies 1,200 1,414 1,200 1,200 1,500 5428 Recreation 2,000 16,983 2,000 2,000 2,000 5431 Postage 1,200 1,200 1,200 300 1,200 TOTAL NON-PERSONNEL SERVICES 36,675 47,914 36,675 34,775 39,575 TOTAL DANCE CLASSES 72,183 84,994 81,924 68,871 85,638 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 131 CITY OF KAUKAUNA 2021 BUDGET DIVISION: EDUCATION DEPARTME NT: LIBRARY MISSION STATEMENT Enhance People’s Lives And Open Doors For Curious Minds. 2020 - 2 021 Goals and Objectives Launch new website Complete strategic plan Update the policy handbook Install outdoor Wi-Fi access point Install and train staff and public on new discovery layer 2019 - 2020 Accomplishments  Train staff and patrons on new software platforms  Offered electronic registration for programs  Offered food pantry and drive through pop-up food events  Created a pandemic policy  Successfully offered the new curbside service option the first day it was legal  First library to reopen to the public in the Fox Cities  Updated all job descriptions  Updated Board of Trustees bylaws  First library in the Fox Cities to go fine free  Adapted to the pandemic rapidly by adapting in-person programming to virtual within 24 hours of building c losure  Implemented Past Perfect Software in Local History Room  Offered a contactless and digital Summer Reading Program and community wide scavenger hunt  Hotspot in the parking lot during the shutdown and ordered additional hotspots to help families with their virtual learnin g  Standards based school field trip curriculum for 4K-4th 2019 - 2 020 Goals and Objectives Begin strategic plan Review the DPI Inclusive Services Assessment and Guide for Wisconsin Public Libraries and include in strategic plan when necessary Continue to fundraise for the Interactive Learning Garden Redesign website Explore going fine free Clarify building maintenance costs with landlord Offer electronic registration for programming Train staff and patrons on new ILS Finish and approve the Safety & Security Policies and Procedures Service Efforts: “The monthly toddler story time kits are amazing! My son is in love with watching story time, and used all the activities from the apple activities. The amount of pride he has in doing his ‘work’ is priceless.” “We picked up our book order from you yesterday, and you had included a book called “Drawing Pteranodon” in our collection. I assumed only my daughter (age 8, and an avid artist) would be interested, but I was wrong. My son is SO proud of his accomplishment, and I wanted to share it with you, because if you hadn’t selected that book for our family, this might not have happened. What you are all doing matters, and we are SO grateful for your services. I literally teared up when our book Page 7 - 132 order was placed on that cart yesterday. Thank you for all of your hard work. Is there anything we can do to help support your efforts?” “I can’t wait to get my books and DVD’s today. In all this craziness, I feel we sometimes lose our positivity, so I just wanted to say thank you and let you know how grateful I am to everyone who is making this possible. Reading is my escape and I am so grateful to have that back now!” “I do not live in Kaukauna but follow your page because before Covid I intended to attend some of your events. But even now, I am consistently impressed by your ideas for serving individuals and families. Your kits and live streaming videos and now this-all great ideas for difficult times. Way to go!” “We have been having so much fun doing Ghost's Summer Vacation: Community Scavenger Hunt! It has also been great to support some local businesses this summer.” “We had a blast! No one is pounding at my door to commission my work but no one had more fun then we did! Thank you so much. A night sorely needed. Kaukauna Library is the absolute best.” “Dear Kaukauna Library, Thank you for raising the hold limits to 25! Our family of five loves library resources! Since we are spending more time at home these days, we are extra appreciative of everything we are able to check out and enjoy from the library. Thanks for all you do for our community!”   At 5 years old, my youngest son told me, "I hate books!" I said.....Um no, that's not going to happen. LOL That summer he was signed up for the summer reading program in Kaukauna (back in about 2006). He was goal oriented, so he actually read 100 books that summer to get 2 entries for the bike (along with the other great prizes). After that he read all the time and loved it! I have always said it was because of the Kaukauna Library that my son got his love of reading! Thanks for all you do!!   2018 2019 % +/- 2020 (9 mos.) Explanation Visits 112,589 110,636 -1.7 35,179 No Harry Potter Day in 2019 Circulation 164,551 163,463 -.66 71,897 Overdrive 14,741 19,121 +29.7 15,414 Teacher Packs 76 40 -44 22 Change in school liaison Loan Rate 26,644 24,522 -7.9 6,402 Materials budget remains the same Borrowing Rate 42,071 39,844 -5.3 10,869 Materials budget remains the same Program Attendance 18,240 17,460 -4.3 7,740 No Harry Potter Day Juvenile 16789 15,440 -8 5,827 Rained during Fairy Walk Adult 1,451 2020 +39 1,913 Library Space Usage 1,752 1,931 +10.3 432 Study Rooms 1,057 1027 -2.8 205 Meeting Rooms 695 904 +30.1 227 Computers Use 7,017 6,117 -12.8 2,245 Increase in personal device use Wi-Fi Usage 12,452 12,753 2.4 4,654 Virtual Access 47,509 45,817 -3.5 39,093 Page 7 - 133 Page 7 - 134 Page 7 - 135 FUND: 101 DIVISION: EDUCATION DEPT: 55110 DEPARTMENT: LIBRARY 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 417,665 405,123 422,785 421,210 434,805 5151 Retirement Plan 18,425 16,873 18,826 18,826 19,343 5152 Residency 8,887 4,398 3,335 3,335 3,419 5154 Social Security 23,497 21,159 23,422 22,704 24,072 5157 Group Health Insurance 73,691 61,971 65,168 65,023 67,615 5160 Group Life Insurance 1,162 455 477 455 477 5163 Workers Compensation 626 393 803 800 826 TOTAL PERSONNEL SERVICES 543,953 510,372 534,816 532,353 550,557 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 250 508 250 250 300 5211 Education & Memberships 500 478 370 303 850 Purchased Services 5303 Communications 300 300 300 300 300 5306 Heating Fuels 7,000 5,496 7,500 4,044 6,500 5309 Water, Sewer & Electric 10,000 14,139 15,000 13,662 14,600 5312 Maintenance - Building 114,546 109,668 120,000 120,000 130,000 5313 Lease - Building 133,140 133,140 133,140 133,140 143,916 5325 Contractual Services 65,000 65,251 65,000 65,284 83,619 5328 Advertising 150 0 150 0 360 5331 General Insurance 8,600 8,600 8,600 8,600 8,600 5332 Shared Services 0 50,985 0 56,084 70,681 Supplies 5401 Office Supplies 6,000 4,888 5,000 5,000 5,000 5402 Desktop Printing Expense 4,000 10,379 804 961 3,000 5422 Data Processing Supplies 4,000 7,589 4,000 4,000 4,000 5431 Postage 300 753 450 659 800 5438 Lost & Paid to Others 01 5 0 5439 Lost & Paid Purchased 0 201 0 5441 Library Material 50,300 50,971 50,300 50,300 50,300 5442 Service Contracts 45,003 44,589 48,050 46,817 49,405 5444 Library Programs 2,000 1,950 2,000 2,000 2000 5499 Miscellaneous 300 660 500 300 400 TOTAL NON-PERSONNEL SERVICES 451,389 510,561 461,414 511,704 574,631 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL LIBRARY 995,342 1,020,933 996,230 1,044,057 1,125,188 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 136 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Library Director 1.00 1.00 91,303 90,606 93,871 Asst Library Director 1.00 1.00 74,878 71,072 77,164 Technology Coordinator 1.00 1.00 52,760 52,559 54,079 Library Associate 1.00 1.00 40,735 39,687 41,753 Library Associate 0.53 0.53 19,223 19,149 19,703 Library Associate 0.53 0.53 18,386 17,913 18,846 Library Associate 0.53 0.53 18,386 17,519 18,846 Library Associate 0.53 0.53 18,386 17,519 19,096 Library Associate 0.53 0.53 17,981 17,519 18,681 Library Associate 0.53 0.53 17,981 17,519 18,681 Library Associate 0.53 0.53 17,981 17,519 18,431 Library Associate 0.53 0.53 17,586 17,133 18,025 Library Associate 0.53 0.53 17,199 16,387 17,629 TOTAL 8.77 8.77 422,785 412,101 434,805 2021 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY Page 7 - 137 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE 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. 2019 - 2020 Goals and Objectives Replace water heater on male side of bathhouse. Create Pool Master Plan Replace Pool Maintenance Manager Increase Staff Training/In-services 2019 - 2020 Accomplishments Pool Master Plan to be complete before the end of the year Replaced Strainer Basket on Feature Pump Operated through COVID-19 Pandemic 2020 - 2021 Goals and Objectives Begin Phase 1 Implementation of Pool Master Plan Repaint the Pool Replace Water Heater on Men’s side of bathhouse Replace Pool Deck Furniture Replace Robot Vacuum Cleaner Replace John Deer Lawn Tractor Service Efforts: INDICATOR 2018 2019 2020 Days of operation 81 81 83 Daily attendance 39,990 39,823 17,875 Avg. daily attendance 494 492 215 Swimming lesson participants 1,740 1,699 465* Water aerobic participants 32 27 12* Individual passes issued 677 622 230* Pool rentals 59 hours 46 37* Discover SCUBA/Snorkeling 12 11 5* *Registration has been affected by COVID-19. Page 7 - 138 FUND: 101 DIVISION: LEISURE DEPT: 55410 DEPARTMENT: SWIMMING POOL 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 38,327 31,738 39,436 39,135 40,113 5104 Temporary Payroll 174,937 146,606 178,988 174,937 182,474 5107 Overtime Pay 000 00 5119 Longevity Pay 140 140 0 0 0 Fringe Benefits 5151 Retirement Plan 2,520 659 800 700 800 5152 Residency 1,529 0 0 0 0 5154 Social Security 5,479 4,976 5,612 5,530 5,715 5157 Group Health Insurance 14,436 0 0 0 0 5163 Workers Compensation 7,487 3,705 7,773 7,613 7,567 TOTAL PERSONNEL SERVICES 244,904 187,854 232,609 227,915 236,669 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 1,000 2,000 2,000 2,000 5208 Travel - City Business 100 0 100 0 100 Purchased Services 5303 Communications 180 70 180 180 180 5306 Heating Fuels 10,000 7,667 8,000 8,000 8,000 5309 Water, Sewer & Electric 15,000 17,781 15,000 15,000 15,000 5312 Maintenance - Building 20,000 13,844 20,000 20,000 20,000 5318 Maintenance - Automotive 1,500 1,687 1,500 1,500 1,500 5325 Contractual Services 23,085 21,723 21,085 21,085 23,085 5328 Advertisin g 2,550 3,521 2,550 2,550 2,550 Supplies 5401 Office Supplies 2,000 1,025 2,000 2,000 2,000 5404 Clothin g Expense 3,500 3,211 3,500 3,000 3,500 5407 Automotive Supplies 800 348 800 1400 800 5410 General Supplies 3,500 3,426 3,500 5,000 3,500 5413 Chemical & Ordnance 4,125 1,714 4,125 5,450 4,125 5422 Data Processin g Supplies 1,200 2,092 1,200 500 1,500 5425 Botanical & A gricultural 2,350 1,609 2,350 2,350 2,350 5428 Recreation 1,000 4,212 1,000 1,500 1,000 5431 Posta ge 1,200 1,200 1,200 300 1,200 5440 Concession Product 18,000 20,046 18,000 750 18,000 TOTAL NON-PERSONNEL SERVICES 111,090 106,178 108,090 92,565 110,390 OUTLAY 5804 Office Equipment 3,930 2,497 5,200 5,200 6,000 TOTAL OUTLAY 3,930 2,497 5,200 5,200 6,000 TOTAL SWIMMING POOL 359,924 296,529 345,899 325,680 353,059 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 139 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 25,981 25,783 26,427 Office Assistant 0.33 0.33 13,455 13,352 13,686 TOTAL 0.67 0.67 39,436 39,135 40,113 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: SWIMMING POOL Page 7 - 140 Page 7 - 141 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTME NT: YOUTH PROGRAMS MISSION STATEMENT To provide the youth of the City of Kaukauna with a broad range of programs to include a variety of sports programs, i.e. softball, soccer, T-ball, Rec-Ball, wrestling, flag football, baseball, and gymnastics. Provide all necessary staff for safe and adequate supervision of various programs and activities being offered. Provide staff for Safety Town and Kidz Academy programs. 2019 - 2020 Goals and Objectives Add 1-2 new classes. 2019 - 2020 Accomplishments Daddy-Daughter Dance was added. COVID-19 resulted in partial cancellation of Sport Stacking Camp and Fall Sport Stacking Camp COVID-19 resulted in cancellation of Strong Girls Parent-Child Workshop COVID-19 resulted in cancellation of the Family Pumpkin Trail 2020 - 2021 Goals and Objectives Implement KRD Strategic Plan. Add 1-2 New Classes. Propose New Program Fee Structure. Service Efforts: INDICATOR 2018 2019 2020* Gymna stics participants 319 289 0* Summer spo rts participants 313 177 86* Boys volleyball league 44 44 41* Flag football participants 64 68 0* Football F UNdamentals participants 61 51 0* Wrestling p articipants 123 176 0* Winter basket ball participants 124 100 0* Kidz Aca demy participants 109 79 0* Girls Softball participants 83 91 0* Safety Town partici pants 59 60 40* Disc Golf Instruction 39 11 0* Volleyball Instruction 28 23 0* Junior Golf League 53 53 0* Pee Wee Golf 22 26 0* Golf Instruction 17 23 0* KidStage 83 32 0* Martial Arts 19 27 13* Archery Instruction 97 72 9* Rifle Instruction 20 33 0* Kayaking Instruction - - 0* Page 7 - 142 INDICATOR 2018 2019 2020* Lil Mad Kat Art Classes 26 21 28* Confident Kids Workshop 22 - 0 Vision Class 5 - 0 Tree Climbing 11 17 10* Beginning Sport Clays 6 17 0* Kids Fun Runs 39 16 0* Explore Bowhunting 6 - - Mother’s Day Balloon Bouquet 6 - - Cake Decorating 9 - - Youth Enrichment League - 9 7* Hunter’s Safety - 15 25* Elephant and Piggie Meet & Greet - 31 - SCRAPS Class - 4 0* Zumba Kids/Zumba Kids Jr - 34 11* Get Your Edge Sport Stacking Camp - - 2* Daddy – Daughter Dance - - 86 * Registration has been affected by COVID-19. Page 7 - 143 FUND: 101 DIVISION: LEISURE DEPT: 55305 DEPARTMENT: YOUTH PROGRAMS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 38,327 29,126 39,436 39,135 40,113 5104 Temporary Payroll 66,310 34,524 59,318 7,402 60,355 Fringe Benefits 5151 Retirement Plan 2,520 0 0 0 0 5152 Residency 1,529 0 0 0 0 5154 Social Security 3,904 2,357 3,877 3,101 3,944 5157 Group Health Insurance 14,436 0 0 0 0 5160 Group Life Insurance 49 0 54 57 60 5163 Workers Compensation 3,912 692 3,803 1,280 3,777 TOTAL PERSONNEL SERVICES 131,127 66,839 106,488 50,975 108,249 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 600 800 600 300 600 5208 Travel - City Business 000 00 5211 Education & Memberships 150 150 200 200 200 Purchased Services 5303 Communications 0 0 160 160 160 5318 Maintenance - Automotive 350 0 350 350 350 5325 Contractual Services 8,650 12,264 8,650 8,650 9,650 5328 Advertising 3,400 3,763 3,400 1,500 3,400 5386 Youth Baseball 19,252 0 0 0 0 5389 Girls Softball 12,000 3,780 12,000 1,000 12,000 5390 Youth Wrestling 7,000 4,253 7,000 3,000 7,000 Supplies 5401 Office Supplies 1,000 1,597 1,000 1,000 1,000 5404 Clothing Expense 8,500 6,858 8,500 2,000 8,500 5407 Automotive Supplies 500 93 500 500 500 5422 Data Processing Supplies 1,200 613 1,200 2,700 1,500 5428 Recreation 9,450 2,384 9,450 3,500 9,450 5431 Postage 1,200 1,479 1,200 300 1,200 TOTAL NON-PERSONNEL SERVICES 73,252 38,034 54,210 25,160 55,510 OUTLAY 5804 Office Equipment 3,700 1,767 0 0 0 TOTAL OUTLAY 3,700 1,767 0 0 0 TOTAL YOUTH PROGRAMS 208,079 106,640 160,698 76,135 163,759 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 144 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 25,981 25,783 26,427 Office Assistant 0.33 0.33 13,455 13,352 13,686 TOTAL 0.67 0.67 39,436 39,135 40,113 CITY OF KAUKAUNA 2021 BUDGET DIVISION: LEISURE DEPARTMENT: YOUTH PROGRAM Page 7 - 145 CITY OF KAUKAUNA 2021 BUDGET DIVISION: PARKS DEPARTMENT: PARKS MISSION STATEMENT The mission of the park department is to provide an aesthetically pleasing and open space program through planning, construction and effective maintenance. Activities of this department include park cleanup, maintenance of restroom facilities, turf care, (fertilizing, mowing, weed control), repair of benches, tables, grills and playground equipment. Page 7 - 146 FUND: 101 DIVISION: PARKS DEPT: 55200 DEPARTMENT: PARKS 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 35,000 37,227 35,000 34,000 35,000 5312 Maintenance - Building 4,000 1,299 3,000 1,500 2,000 5318 Maintenance - Automotive 5 000 00 5321 Maintenance - Other Equipment 25,000 35,462 29,000 30,000 30,000 5322 Maintenance - Roads & Walks 3,000 4,983 3,000 5,500 5,000 5325 Contractual Services 13,000 13,314 15,000 32,000 15,000 Supplies 5407 Automotive Supplies 5,500 9,202 5,000 7,000 7,000 5410 General Supplies 4,500 6,829 5,000 10,000 7,000 5416 Custodial Supplies 000 00 5425 Botanical & Agricultural 5,500 8,829 6,500 7,000 7,000 5437 Plumbing Supplies 1,800 640 1,500 1,500 1,500 5450 Dog Park Supplies 1,500 1,217 1,500 1,000 1,500 5460 Disk Golf Course Supplies 1,500 0 1,500 0 1,500 TOTAL NON-PERSONNEL SERVICES 100,350 119,002 106,000 129,500 112,500 OUTLAY 5807 Machinery, Tools & Instruments 2,000 879 0 0 0 5833 Park Equipment 3,300 0 3,300 3,504 3,300 TOTAL OUTLAY 5,300 879 3,300 3,504 3,300 TOTAL PARKS 105,650 119,881 109,300 133,004 115,800 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 147 CITY OF KAUKAUNA 2021 BUDGET DIVISION: EMERGENCY GOVERNMENT DEPARTMENT: CIVIL DEFENSE MISSION STATEMENT To effectively provide warning and recovery services from natural or man-made disasters. Under State Statute 166., Municipal Government has a responsibility to assist residents in time of emergency or disaster. The City of Kaukauna adopted the Federal & State integrated emergency management concept. Due to a backup system being in place for power outages, natural gas disruptions, communications failures, etc., the City of Kaukauna will be able to respond to any one of several hazards described in a hazard analysis of the City. Goals and Objectives Get the EOC fully operational. Maintain local plan. Participate in emergency management planning and mitigation. Maintain emergency management equipment Page 7 - 148 Page 7 - 149 CITY OF KAUKAUNA 2021 BUDGET DIVISION: OTHER DEPARTMENT: HEALTH INSURANCE MISSION STATEMENT This department accounts for the total health insurance cost of all City employees and reflects the transfer of most of these costs to various departments within the City. The unallocated portion represents the City's share of health insurance premiums for retired employees who have not reached Medicare eligible age. Page 7 - 150 FUND: 101 DIVISION: OTHER DEPT: 59475 DEPARTMENT: HEALTH INSURANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Fringe Benefits 5157 Group Health Insurance 168,833 228,512 249,475 249,475 256,539 TOTAL PERSONNEL SERVICES 168,833 228,512 249,475 249,475 256,539 TOTAL HEALTH INSURANCE 168,833 228,512 249,475 249,475 256,539 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 151 CITY OF KAUKAUNA 2021 BUDGE T DIVISION: OTHER DEPARTMENT: PROPERTY & LIABILITY INSURANCE MISSION STATEMENT This department accounts for the total cost of employer insurances and consulting fees. These employer insurances include property, boiler, crime, public officials, automotive, general liability, police professional, errors and omissions, and umbrella insurances. Page 7 - 152 FUND: 101 DIVISION: OTHER DEPT: 59375 DEPARTMENT: PROPERTY & LIABILITY INSURANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5331 General Insurance 115,651 145,084 115,700 115,700 128,190 TOTAL NON-PERSONNEL SERVICES 115,651 145,084 115,700 115,700 128,190 TOTAL LIABILITY & PROPERTY INS. 115,651 145,084 115,700 115,700 128,190 CITY OF KAUKAUNA 2021 BUDGET Page 7 - 153 Page 7 - 154 CITY OF KAUKAUNA 2021 BUDGET STORM WATER UTILITY SUMMARY The City of Kaukauna created a Storm Water Utility in July 2009 to facilitate compliance with various State and Federal regulations regarding the quality of storm water runoff and discharges. Since its inception, the storm water utility is starting to mature with growing infrastructure and capital assets. The city is continuously monitoring the financial metrics such as operating expense, depreciation, and debt coverage ratio all while meeting the state and federal regulations. The Storm water Utility is primarily funded by user fees in the form of an Equivalent Runoff Unit (ERU) Rate. An ERU is the average impervious area of a single family home. Impervious area refers to any surface that does not allow the natural infiltration of water into the soil (examples include roofs, patios, driveways, sidewalks, and pavement.). A Storm water utility fee is assessed for each ERU that a non-residential property possesses. The ERU rate budgeted to remain the same at $90/ERU/year for the 2021 budget. Non-residential properties that have more property than an average residential home is charged one ERU for every 2,944 sq. feet of impervious area of that property. The ERU is charged monthly. Each residential property is charge one ERU per year. The monthly charge per home is $7.50/month. In 2019, City Finance changed the way debt is being managed within this utility fund. Rather than having a few smaller bond issues, the city began borrowing 3 years of project costs at one time. This will save on issuance costs and to help better manage the debt coverage ratio. With the larger borrowing, it makes it easier to manage the annual bond payments and monitor the ERU rate to ensure the rate is adequate to the expenses of the Utility fund. Page 8 - 1 CITY OF KAUKAUNA 2021 BUDGET STORM WATER UTILITY FUND (601) PROJECTED CASH BALANCE AS OF DECEMBER 31, 2020 DESCRIPTION BALANCE BALANCE AS OF JANUARY 1, 2020 Unassigned Cash And Receivable Balance 1,674,251 Restricted Cash And Receivable Balance 2,288,084 Total Cash And Receivable Balance Net of Current Liabilities 3,962,335 PROJECTED CHANGE IN CASH BALANCE FOR 2020 Revenues & Other Financing Sources 1,236,000 Expenses Net of Depreciation (439,735) Debt Service - Principal and Interest (753,602) 42,663 PROJECTED CASH BALANCE AS OF DECEMBER 31 2020 Projected Cash Balance Net of Current Liabilities 4,004,998 Page 8 - 2 2020 2019 2019 2020 ESTIMATED 2021 DESCRIPTION BUDGET ACTU AL BUDGET ACTUAL BUDGET REVENUE Storm Water Utility Fees* 1,200,000 1,225,251 1,300,000 1,236,000 1,300,000 Permit Fees 11,000 13,689 11,000 6,315 8,000 TOTAL REVENUE 1,211,000 1,238,940 1,311,000 1,242,315 1,308,000 EXPENSES PERSONNEL SERVICES Street Cleaning 179,793 226,862 184,854 171,087 181,854 Storm Sewer Maintenance 145,522 148,822 170,447 156,294 166,840 KU Meter Reading / Billing Charges 12,350 12,350 13,000 13,000 13,203 Administrative Costs 93,617 92,009 99,355 99,355 98,533 Depreciation 152,963 173,147 127,776 173,147 175,445 TOTAL OPERATING EXPENSES 607,274 653,189 595,432 612,882 635,875 NONOPERATING (REVENUES) EXPENSES State Storm Water Grant 0 0 0 129,385 0 Interest & Fiscal Charges - Trans to Debt Fund 112,876 165,147 172,037 172,037 164,496 Capital Improvements 0000 0 TOTAL NONOPERATING EXPENSES (REVENUES) 112,876 105,671 172,037 42,652 164,496 DEBT PAYMENT - PRINCIPAL ONLY Principal - Transfer to Debt Service Fund 629,786 94,333 581,565 581,565 462,390 TOTAL PAYMENT - PRINCIPAL ONLY 629,786 439,631 581,565 581,565 462,390 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (57,631) (694) (138,935) 5,216 45,239 CITY OF KAUKAUNA 2021 BUDGET STORM WATER UTILITY (601) BUDGETED REVENUE & EXPENDITURE SUMMARY Page 8 - 3 FUND: 601 STORM WATER UTILITY DEPT: 53441 DEPARTMENT: STORM SEWER MAINTENANCE 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 57,399 56,195 59,065 54,376 60,532 5107 Overtime Payment s 800 2,026 1,000 1,944 1,200 5110 Shift Premium Pay 10 13 15 7 10 5113 Job Class Premium Pa y 25 2 25 36 30 5119 Longevity Pa y 310 310 360 0 360 5125 Call Time 500 0 250 0 200 Fringe Benefits 5151 Retirement Plan 3,867 (5,419) 4,098 3,967 4,207 5152 Residenc y 3,543 1,125 3,643 3,526 3,740 5154 Social Security 4,517 4,116 4,645 4,017 4,768 5157 Group Health Insurance 21,656 5,340 23,171 23,331 24,035 5160 Group Life Insurance 193 48 200 198 208 5163 Workers Compensation 2,202 396 2,295 2,334 2,250 TOTAL PERSONNEL SERVICES 95,022 64,152 98,767 93,737 101,540 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 23,000 32,214 29,000 27,500 28,000 5318 Maintenance - Automotiv e 000 0 5321 Maintenance - Other Equip 700 200 700 250 500 5322 Maintenance - Roads & Walks 8,000 941 4,500 3,635 4,000 5325 Contractual Services 16,000 48,166 32,000 29,030 30,000 Supplies 5407 Automotive Supplies 2,800 3,149 2,900 2,142 2,800 5410 General Supplies 000 0 0 TOTAL NON-PERSONNEL SERVICES 50,500 84,670 69,100 62,557 65,300 TOTAL STORM SEWER MAINTENANCE 145,522 148,822 167,867 156,294 166,840 CITY OF KAUKAUNA 2020 BUDGET Page 8 - 4 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Sewer Crew 1.00 1.00 59,065 59,065 60,532 TOTAL 1.00 1.00 59,065 59,065 60,532 CITY OF KAUKAUNA 2021 BUDGET STORM WATER UTILITY DEPARTMENT: STORM SEWER MAINTENANCE Page 8 - 5 FUND: 601 STORM WATER UTILITY DEPT: 53302 DEPARTMENT: STREET CLEANING 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 88,197 89,898 90,757 88,000 93,031 5107 Overtime Payment s 3,000 10,061 3,000 1,000 3,000 5110 Shift Premium Pay 150 154 150 150 150 5113 Job Class Premium Pa y 25 29 25 32 25 5119 Longevity pa y 600 600 608 0 630 5125 Call Time 50 0 50 0 50 Fringe Benefits 5151 Retirement Plan 6,027 22,150 6,385 3,984 6,540 5152 Residenc y 3,545 4,222 3,648 3,541 3,740 5154 Social Security 7,040 7,415 7,236 4,895 7,412 5157 Group Health Insurance 32,484 21,782 23,171 23,331 24,035 5160 Group Life Insurance 243 204 243 217 243 5163 Workers Compensation 3,432 1,715 3,576 2,336 3,498 TOTAL PERSONNEL SERVICES 144,793 158,230 138,849 127,487 142,354 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotiv e 20,000 45,100 22,000 25,000 23,000 Supplies 5407 Automotive Supplies 11,000 18,338 15,000 15,000 12,000 5410 General Supplies 4,000 5,194 5,500 3,600 4,500 TOTAL NON-PERSONNEL SERVICES 35,000 68,632 42,500 43,600 39,500 TOTAL STREET CLEANING 179,793 226,862 181,349 171,087 181,854 CITY OF KAUKAUNA 2020 BUDGET Page 8 - 6 NUMBER OF 2020 20201 FULL-TIME EQUIVALENTS 2020 ESTIMATED PROPOSED TITLE OF POSITION 2020 2021 BUDGET ACTUAL BUDGET Heavy Equipment Operator 1.00 1.00 60,805 60,805 62,335 Tandem Trucks 0.50 0.50 29,952 29,952 30,696 TOTAL 1.50 1.50 90,757 90,757 93,031 CITY OF KAUKAUNA 2021 BUDGET STORM WATER UTILITY DEPARTMENT: STREET CLEANING Page 8 - 7 FUND: 601 STORM WATER UTILITY DEPT: 53609 DEPARTMENT: SEWER USER BILLING COST 2020 OBJECT 2019 2019 2020 ESTIMATED 2021 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 12,250 12,350 13,000 13,000 13,203 TOTAL NON-PERSONNEL SERVICES 12,250 12,350 13,000 13,000 13,203 TOTAL SEWER USER BILLING COST 12,250 12,350 13,000 13,000 13,203 2020 BUDGET CITY OF KAUKAUNA Page 8 - 8 2021 BUDGET TOTAL 12/31/2020 12/31/2021 PRINCIPAL PRINCIPAL BALANCE BALANCE MATURITIES INTEREST AND INTEREST 2015B G.O. Notes 976,000 838,000 138,000 27,210 165,210 2012 G.O. Notes 117,149 62,479 54,670 2,694 57,364 2011 G.O. Notes 194,720 0 194,720 5,841.60 200,562 2016C Revenue Bond 944,500 869,500 75,000 29,000 104,000 2019 BANS 3,800,000 3,800,000 0 99,750 99,750 Totals 6,032,369 5,569,979 462,390 164,496 626,886 CITY OF KAUKAUNA STORM WATER UTILITY SUMMARY OF DEBT SERVICE COSTS Page 8 - 9 Page 8 - 10 CITY OF KAUKAUNA 2021 BUDGET SANITARY SEWER UTILITY SUMMARY The City of Kaukauna created a Sanitary Sewer Utility beginning in 2012 to more accurately account for activities associated with sewerage collection and treatment, to establish a more accurate user charge rate and to allow for the issuance of revenue bonds to finance utility projects. The current rate is $6.75 per cubic feet. This rate was reviewed and changed in 2015 and budgeted to remain the same for the 2021 budget. In 2019, City Finance changed the way debt is being managed within this utility fund. Rather than having a few smaller bond issues, the city began borrowing 3 years of projects at one time to save on issuance costs and to help better manage the debt coverage ratio. With the larger borrowing, it makes it easier to manage the annual bond payments and monitor the user fee rate to ensure the rate is adequate to the expenses of the Utility fund. Page 9 - 1 CITY OF KAUKAUNA 2021 BUDGET SANITARY SEWER UTILITY FUND (602) PROJECTED CASH BALANCE AS OF DECEMBER 31, 2020 DESCRIPTION BALANCE BALANCE AS OF JANUARY 1, 2020 Unassigned Cash And Receivable Balance 3,269,895 Restricted Cash And Receivable Balance 2,265,499 Total Cash And Receivable Balance Net of Current Liabilities 5,535,394 PROJECTED CHANGE IN CASH BALANCE FOR 2020 Revenues & Other Financing Sources 3,410,100 Expenses Net of Depreciation (2,233,060) Debt Service - Principal and Interest (373,146) PROJECTED CASH BALANCE AS OF DECEMBER 31 2