2019-Proposed-Budget

CITY OF KAUKAUNA 2019 BUDGET ANTHONY PENTERMAN Mayor CITY COUNCIL 1 st District – Marty DeCoster / Diana Driessen 2 nd District – Tim Roehrig / Philip Kohne 3 rd District – Thomas McGinnis / Sue Duda 4 th District – Pennie Thiele / Michael Coenen APPOINTED DEPARTMENT HEADS Director of Public Works - J ohn Sundelius Library Director – Anthony Wieczorek Finance Director – William Van Rossum Nat uralist – Debra Nowak Fire Chief – Paul Hirte Planning/ Comm Development - Robert Jakel Human Resources – Denise Vanderloop Police Chief – John Manio n ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – John Van Drunen City Clerk/Treasurer – Sa lly Kenney Presiden t of the Council – Michael Coenen Office of the Mayor  920‐766‐6310  (fax) 920‐766‐6324 Memorandum To:  President Coenen and Members of the Common Council  From:  Mayor Anthony Penterman  Date:  November 12, 2018  Our municipal government strives to enhance the quality of life in the City of Kaukauna through  cooperation with the City Council, staff, the community, Kaukauna Service Organizations, and area  businesses.  Let us combine our diverse backgrounds and skills to achieve common goals and establish  new priorities with an emphasis on respect, fairness, and compulsion to serve our citizens’ needs.    We, as a City, have found creative sources of financing for many projects within this budget.  Given state  imposed limitations, we were still able to come in with an extremely good tax rate without the  elimination of services.  Through past budgeting decisions, the City of Kaukauna is in a sound fiscal  position compared to many Wisconsin communities allowing us to address many of our fiscal concerns.    The following proposed Budget is sensitive to the property tax payer and enhances the high level of  service our residents expect.    1. Property Tax Rate – The 2019 Budget will increase the City’s as sessed tax rate by $0.115 per $1,000 of assessed value which is a 1.23% increase. 2. Property Tax Levy ‐ The City’s tax levy increased $161,317 or 1.83%.  Under state law, the levy is allowed to increase 2.010%, plus increased debt service requirements.  This levy increase is less than the maximum permitted under state law. 3. Budgeted Expenditures – Budgeted General Fund expenditures for 2019 are $14,208,442 – an increase of 3.5%.  This will allow the City to continue to qualify for the State Expenditure Restraint Program Aid.  The City has qualified every year since the inception of the program. 4. General Fund Balance – Our General Fund Balance is projected to be $4,734,753 on December 31, 2018.  This fund balance exceeds the Council objective of $2,401,271 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 2019 Capital Improvement Program will see an investment in our community that will benefit our residents and instill pride in our City. The new $2.14 million Recreation Department and Public Works renovation is underway.  This Phase III of the municipal services building project will include a new community room, two new state‐of‐the‐art dance studios w ith a parent lobby and monitors, new offices for the Street, Parks Recreation Departments, and a new conference / training room which will be available for departmental and public use. 144 W. Second Street P.O. Box 890 Kaukauna, WI 54130-0890 2019 Budget Letter  Page 2  6. Economic Development – Our downtown continues to surge with the completion of the Grand Kakalin project, renovations to the National Register Kaukauna Hardware Store, and an accepted purchase and developer’s agreement for a new 60‐room hotel.  In 2019, there are already 17 scheduled events for Hydro Park including the popular “Live” concert series and the July 3rd special concert.  All of which is complimented by new plazas, new streets, and investment in the delivery of public services and showcasing of public art. The City has witnessed a strong growth in single family housing coupled with new commercial ventures.  Several buildings are under construction in Commerce Crossing including a new medical facility and dental practice.  Improvements to STH 55 including roundabouts will enhance marketing efforts in Co mmerce Crossing for years to come.  And our excellent electrical rates continue to serve our ex panding industrial park network of machinist and pizza makers. 7. Statements on Budget – The 2019 City Budget Plan reflects some difficult decisions and also added needs that had to be addressed. This Budget retains the Electronics Recycling Event, a program that has been well received by our residents.  The Budget also retains the recycling/solid waste fee.  This is a very important consideration due to reductions in transportation aids and extremely tight levy limits. The Capital Improvement Plan continues to invest in our parks to maintain their beautiful, aesthetic surroundings.  I am co mmitted to seeing our City parks maintained. Our City Department Heads are constantly looking at ways to be fiscally responsible without jeopardizing our residents’ safety and services. Kaukauna is still the greatest place on the face of the earth, thanks to the combined efforts of the City Council, City staff, volunteers, and residents. AP/kk  144 W. Second Street P.O. Box 890 Kaukauna, WI 54130-0890 CITY OF KAUKAUNA 2019 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 #9 Fund Revenue & Expenditure Summary ............................................... 3-29 Tax Incremental District #10 Fund Revenue & Expenditure Summary ............................................. 3-30 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-31 Capital Projects Fund Revenue & Expenditure Summary ................................................................. 3-32 REVENUE PROJECTIONS Budgeted Revenue Sources - All Funds ............................................................................................ 4-1 Budgeted Revenues - All Funds Chart .............................................................................................. 4-2 Revenue Sources - All Funds Chart .................................................................................................. 4-3 Revenue Comparison by Revenue Source ........................................................................................ 4-4 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 2019 BUDGET TABLE OF CONTENTS L O N G - T E R M D E B T ( C o n t i n u e d ) 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 ......................................................................................................... 6-4 D E T A I L E D F U N D S C H E D U L E S 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 City Garage/Fire Station/Community Center Maintenance ................................................................ 7-30 Human Resources ............................................................................................................................. 7-34 Information Technology ...................................................................................................................... 7-36 Mayor ................................................................................................................................................. 7-38 Municipal Service Building ................................................................................................................. 7-42 Municipal Justice ................................................................................................................................ 7-46 Office Equipment & Supplies ............................................................................................................. 7-50 Planning/Community Development .................................................................................................... 7-52 Public Safety Expenditures Detail: Ambulance ......................................................................................................................................... 7-56 Building Inspection ............................................................................................................................. 7-60 Fire ..................................................................................................................................................... 7-62 Fire Safety .......................................................................................................................................... 7-68 Police .................................................................................................................................................. 7-74 School Patrol ...................................................................................................................................... 7-80 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-84 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-86 Bus Subsidy ....................................................................................................................................... 7-88 Engineering ........................................................................................................................................ 7-90 Equipment Maintenance & Replacement ........................................................................................... 7-96 Forestry .............................................................................................................................................. 7-100 Snow & Ice Control ............................................................................................................................ 7-104 Street Department Administration ...................................................................................................... 7-108 Street Lighting .................................................................................................................................... 7-114 Street Maintenance ............................................................................................................................ 7-116 Street Signs & Markers ...................................................................................................................... 7-120 CITY OF KAUKAUNA 2019 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Traffic Control ..................................................................................................................................... 7-124 Weed Control ..................................................................................................................................... 7-128 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-132 Refuse Disposal ................................................................................................................................. 7-136 Leisure Expenditures Detail: Adult Sports ........................................................................................................................................ 7-138 Athletic Fields ..................................................................................................................................... 7-142 Carnegie Building ............................................................................................................................... 7-146 Civic Promotions ................................................................................................................................ 7-150 Community Center ............................................................................................................................. 7-152 Dance Classes ................................................................................................................................... 7-154 Library ................................................................................................................................................ 7-156 Swimming Pool .................................................................................................................................. 7-160 Youth Sports ...................................................................................................................................... 7-164 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-168 Emergency Government Expenditures Detail: Civil Defense ...................................................................................................................................... 7-172 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-176 Property & Liability Insurance ............................................................................................................ 7-178 STORM WATER UTILITY Storm Water Utility Summary ............................................................................................................. 8-1 Storm Water Projected Cash Balance ................................................................................................ 8-2 Storm Water Revenue and Expenditure Summary ............................................................................ 8-3 Street Cleaning Detail ......................................................................................................................... 8-4 Storm Sewer Maintenance Detail ....................................................................................................... 8-6 Sanitary Sewer Billing ......................................................................................................................... 8-8 Summary of Debt Service Costs ........................................................................................................ 8-9 Capital Projects Five Year Plan .......................................................................................................... 8-10 SANITARY SEWER UTILITY Sanitary Sewer Utility Summary ......................................................................................................... 9-1 Sanitary Sewer Projected Cash Balance ........................................................................................... 9-2 Sanitary Sewer Revenue and Expenditure Summary ........................................................................ 9-3 Sanitary Sewer Maintenance .............................................................................................................. 9-4 HOVMSD-Sewerage Treatment ......................................................................................................... 9-6 Sewer User Billing Cost ...................................................................................................................... 9-7 Summary of Debt Service Costs ........................................................................................................ 9-8 Capital Projects Five Year Plan .......................................................................................................... 9-9 BUDGET ADOPTION RESOLUTION ...................................................................................................... 10-1 A P P E N D I C E S Appendix A - Chart of Accounts ......................................................................................................... 11-1 Appendix B - Demographic Profile ..................................................................................................... 11-7 Appendix C - Environmental Center Budget Detail ............................................................................ 11-9 Appendix D - Glossary ....................................................................................................................... 11-11 CITY OF KAUKAUNA 2019 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 c reated 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 2019 BUDGET HISTORY OF KAUKAUNA In 1885, the Village of Ledyard joined with the north side to form the City of Kaukauna. The 1880's railroad developments coincided with the creation of new waterpower canals to supply Kaukauna industry. The men who built the railroad and power canals stayed to help create the paper industry that is important to Kaukauna to this day. The construction of five municipal hydroelectric generating plants gave Kaukauna its nickname, "The Electric City." Kaukauna holds the bragging rights to providing its citizens with 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 2019 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 2019 fiscal year. The budget document is organized in twelve categories. Each category and a description of its contents follow: MAYOR'S BUDGET MESSAGE - The opening category of the budget provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and recommendations regarding the financial policy for the coming fiscal year. BACKGROUND INFORMATION AND OVERVIEW - This category of the budget provides the reader of the budget document with an understanding of the City of Kaukauna. A brief history of the City is included to help the reader of the budget document develop an understanding of how the City was founded and why some of the landmarks, structures and industries present in the City today exist. The mission statement of the City is an overall summary of the goals the Mayor, City Council and other personnel will strive to complete during the upcoming fiscal year. Specific departmental goals are included in the detailed fund schedules of the budget document to assist the reader in evaluating the departmental requests for financial resources to accomplish their respective mission and goals. The underlying policies are used by the Mayor, City Council and other personnel in preparing and adopting the budget. This listing of policies allows the reader of the budget document to get a feel for the objectives used in evaluating and analyzing the budget to ensure that the budget meets the goals of the City before it is adopted. The financial summary highlights the major revenues sources and expenditures for the upcoming fiscal year and any changes in financial policy from current and previous fiscal years. This summary also provides a projection of the financial future of the City. The organization chart of the City is included to depict for the reader of the budget document the organizational structure and lines of authority between the Citizens of the City of Kaukauna, the City Council, the Mayor and departmental personnel. SCHEDULES AND SUMMARIES - This section of the budget document includes numerous analyses that comparatively evaluate the assessed valuation, equalized valuation, related tax rates, revenues and expenditures for all funds. In many instances the summaries include several years of historical data for comparative purposes. These schedules and the information therein lay the groundwork for the departmental budgets. REVENUE AND EXPENSE - This section of the budget document contains the summaries of revenues and expenditures for all budgeted funds of the City. REVENUE PROJECTIONS - This section of the budget document provides a summary of revenue sources from all funds. The major revenue sources are further analyzed through the use of a five-year comparison and commentary on each of these major sources. Page 1 - 3 CITY OF KAUKAUNA 2019 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 2019 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 2019 operating budget does not anticipate any reduction in services. The 2019 capital improvement budget includes approximately $2,450,000 for street and sidewalk improvements, $1,400,000 for utility improvements, $521,000 for municipal equipment, $2,820,000 for park improvements and $1,00,000 for phase 3 and final phase of the space needs. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2019 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 2019 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 2019. The storm sewer utility rate was increased from $72.00 per ERU per year to $84 per ERU per year January 1, 2018. This rate is budgeted to increase to $90 per ERU per year. The assessed tax rate for the City is projected to increase by $0.11 or 1.23%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to be a modest increase if any. Page 1 - 5 CITY OF KAUKAUNA 2019 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 $3,946,541 meets the City Council directive. This projected balance is considerably more than the City Council directive. Fifteen percent (15%) of the 2019 budget of $14,211,440 equals $2,131,716. 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 2019 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 77.3% of the allowable legal limit as of December 31, 2018. However, approximately 26.4% 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 2019 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2019 is balanced and provides for the needs and requirements of the City. The budget for 2019 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 fro m 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 2019 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 42.2% of General Fund revenue, is budgeted to decrease 1.8%. The tax levy increase is primarily the result of increased debt service requirements. The budgeted levy increase complies with current levy limit legislation. This legislation allows the levy to increase by the percent increase in net new construction, 2.01%, 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 27.5% of all general fund revenue, is budgeted to increase $226,622 or 6.1%. The other major source of revenue is sanitary sewerage system user fees, which is budgeted to increase $200,000 for the 2019 budget. 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 77.3%. 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 develop ment of additional land for a new industrial park, downtown TID investment and the purchase of the former Fox Valley Greyhound Park for redevelopment. Approximately 26.2% 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 2019 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 2019 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2019 Capital Projects Budget will require the issuance of approximately $3,556,000 of general obligation long-term debt of which $1,000,000 is for the construction of the final phase of the space needs. The five-year Capital Improvement Program plan will require future debt issues of approximately $2,500,000 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 $4,148,307 as of December 31, 2018. 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 2019 since general fund balance exceeds the year-end target of $2,131,716. 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 decrease $5,157 or 0.1%. The property tax component decreased $107,331 or 1.8%. 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 2018, this tax represents 11.5% of total general fund revenue sources. This tax source is budgeted to increase estimated $146,750 in 2019. The reason for the increase is related to increase tax rate as well as this tax is being booked to the debt service fund to pay debt service requirements on the RDA Lease revenue bond regarding the Redevelopment Authority Lease for the New City Hall. The payments are structure in a way that decrease with each year. One could assume this revenue will increase slightly based on that factor alone. However, much more goes into the calculation that makes it difficult to project accurately. Intergovernmental revenues are expected to increase $226,622. State shared revenue and expenditure restraint are budgeted to also increase $195,547 this year. The State highway aids are budgeted to increase $113,807. This revenue source contains an element of uncertainty since shared revenue is often a topic at the State level when the discussion turns toward tax relief or when the State is experiencing difficult economic times. General Fund Expenditures - The City has settled labor contracts with the Kaukauna Professional Police Association but are still in negotiations with the International Association of Fire Fighters AFL -CIO Kaukauna Local 1594 unit for 2019 budget. The continued goal of management is to minimize the use of long-term debt to purchase large pieces of equipment. The 2018 general fund expenditure budget of $14,208,442 increased $472,902 or 3.4%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $256,500 in revenues for 2019. 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 2019 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 2019 budget process appears on the following page. Page 1 - 10 CITY OF KAUKAUNA 2019 BUDGET BUDGET PROCESS TIMETABLE July 20, 2018 Distribute six-month actual history and budget request forms to department heads. August 17, 2018 Department heads should return their budget request forms by this date. September 11, 2018 All Department heads will meet as a team to discuss each departments Budget. This will be the first a few budget meeting to work towards the proposed budget. October 24, 2018 Final budget adjustments will have been made and the Mayor’s proposed budget will be printed and available for distribution. October 25, 2018 Public Notice details to be given to Clerk for Posting November 12, 2018 (6pm) Committee of the Whole Budget Presentation of the Mayor’s proposed budget November 20, 2018 Public hearing, Budget adoption. Page 1 - 11 CITY OF KAUKAUNA 2019 BUDGET Organizational Chart PLANNING AND COMMUNITY DEVELOPMENT Director of Planning and Community Development Principal Planner Planning/Engineering Technician (1/2) Executive Secretary Intern (P/T) APPOINTED COMMITTEES LIBRARY Library Director Asst Library Director Technology Coordinator Library Associate Library Associates (P/T) CITY/SCHOOL PARK IMPROVMENT ADVISORY COMMITTEE 1000 ISLANDS ENVRNMTL CNTR ENVIRONMENTAL CENTER Director/Naturalist Asst Naturalist (P/T) Admin Assistant (P/T) Site Manager (P/T) Intern (P/T) COUNCIL BOARD PUBLIC WORKS STREET AND PARKS Street Superintendent Street Foreman Equipment Operator Mechanic Sewer Crew Truck Driver Parkman Laborer Secretary/Receptionist FINANCE Finance Director Staff Accountant Accounting Specialist ASSESSMENT Contracted Service POLICE Police Chief Assistant Chief Lieut. / Investigator Sergeant Patrolman Liaison Officer Admin Services Supervisor Records Clerks (P/T) Crossing Guards (P/T) Community Service Officer (P/T) FIRE Fire Chief Assistant Chief(s) Lieutenant / Paramedic Driver Engineer / Paramedic Firefighter / Paramedic Firefighter (POC) PUBLIC WORKS Director of Public Works RECREATION Recreation Director Office Assistant INSPECTION Contracted Service APPOINTED COMMISSIONS PLAN CABLE TV REGULATORY POLICE AND FIRE UTILITY INDUSTRIAL & COMMERCIAL APPOINTED ATHORITIES HOUSING REDEVELOPMENT APPOINTED BOARDS HEALTH ELECTRICAL EXAMINERS REVIEW APPEALS LIBRARY AODA PREVENTION CANVASERS Citizens of Kaukauna MAYOR (Elected) CLERK/TREASURER (Elected) MUNICIPAL JUSTICE (Elected) COMMON COUNCIL (Elected) CITY ATTORNEY (Elected) Paralegal COUNCIL COMMITTEES HEALTH AND RECREATION LEGISLATIVE FINANCE AND PERSONNEL PUBLIC PROTECTION COMMITTEE OF THE WHOLE CLERK/TREASURER Clerk/Treasurer Office Assistant Office Assistant (P/T) MAYOR Mayor Executive Secretary 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 INFORMATION TECHNOLOGY Contracted Service Page 1 - 12 FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- DEPARTMENT TIME TIME ARY TIME TIME ARY TIME TIME ARY TIME TIME ARY City Attorney 0.00 0.75 0.00 0.00 1.25 0.00 0.00 1.25 0.00 0.00 0.00 0.00 City Garage/Fire Dept. Maintenance 0.20 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 -0.20 0.00 0.00 Clerk/Treasurer 2.00 0.00 0.00 2.00 0.00 0.00 2.00 0.50 0.00 0.00 0.50 0.00 Elections 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 0.00 Finance 3.00 0.00 0.00 3.00 0.00 0.00 3.00 0.00 0.00 0.00 0.00 0.00 Mayor 2.00 0.00 0.00 2.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 Municipal Service Building 0.30 0.00 0.00 0.30 0.00 0.00 0.00 0.00 0.00 -0.30 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. 2.50 0.00 2.00 3.50 0.00 2.00 3.50 0.00 2.00 0.00 0.00 0.00 Building Inspection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fire 20.00 18.00 0.00 20.00 18.00 0.00 20.00 18.00 0.00 0.00 0.00 0.00 Police 27.00 3.06 0.00 27.00 2.86 0.00 27.00 2.86 0.00 0.00 0.00 0.00 School Patrol 0.00 2.14 0.00 0.00 2.14 0.00 0.00 2.14 0.00 0.00 0.00 0.00 Engineering 3.50 0.00 1.00 3.50 0.00 1.00 3.50 0.00 1.00 0.00 0.00 0.00 Eqp. Maint. & Replacement 2.30 0.00 0.00 2.30 0.00 0.00 0.00 0.00 0.00 -2.30 0.00 0.00 Forestry 1.20 0.00 0.40 1.20 0.00 0.40 0.00 0.00 0.40 -1.20 0.00 0.00 Snow & Ice Removal 2.10 0.00 0.00 2.10 0.00 0.00 0.00 0.00 0.00 -2.10 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 1.45 0.00 0.00 1.55 0.00 0.00 1.50 0.00 0.00 -0.05 0.00 0.00 Street Dept. Administration 2.00 0.00 0.30 2.00 0.00 0.30 2.00 0.00 0.30 0.00 0.00 0.00 Street Maintenance 3.60 0.00 2.10 3.60 0.00 2.10 20.00 0.00 2.10 16.40 0.00 0.00 Street Signs & Markers 0.85 0.00 0.80 0.85 0.00 0.80 0.00 0.00 0.80 -0.85 0.00 0.00 Traffic Control 0.05 0.00 0.00 0.05 0.00 0.00 0.00 0.00 0.00 -0.05 0.00 0.00 Weed Control 0.20 0.00 1.60 0.20 0.00 1.60 0.00 0.00 1.60 -0.20 0.00 0.00 Refuse Collection 3.90 0.00 1.90 3.90 0.00 1.90 0.00 0.00 1.90 -3.90 0.00 0.00 Adult Sports 0.66 0.00 8.00 0.66 0.00 8.00 0.66 0.00 8.00 0.00 0.00 0.00 Athletic Fields 1.25 0.00 0.10 1.25 0.00 0.10 0.00 0.00 0.10 -1.25 0.00 0.00 Carnegie Buildign 0.10 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 -0.20 0.00 0.00 Library 4.00 4.77 0.00 4.00 4.77 0.00 4.00 4.77 0.00 0.00 0.00 0.00 Swimming Pool 0.66 0.10 40.00 0.66 0.10 40.00 0.66 0.00 40.00 0.00 -0.10 0.00 Youth Sports 0.66 0.00 15.00 0.66 0.00 15.00 0.66 0.00 15.00 0.00 0.00 0.00 Sanitary Sewer Utility 1.40 0.00 0.06 1.40 0.00 0.06 1.50 0.00 0.06 0.10 0.00 0.00 Parks 3.80 0.00 1.70 3.80 0.00 1.70 0.00 0.00 1.70 -3.80 0.00 0.00 TOTAL 91.68 29.32 109.96 92.88 29.62 109.96 92.98 30.02 109.96 0.10 0.40 0.00 2019 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2018 2019 INCREASE/DECREASE2017 Page 1 - 13 Page 1 - 14 CITY OF KAUKAUNA 2019 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2017 2018 INCREASE / FUND LEVY LEVY (DECREASE) PERCENT GENERAL 6,107,762 6,000,430 (107,331) -1.76% 1,000 ISLANDS ENVIRONMENTAL CENTER 156,076 156,538 462 0.30% DEBT SERVICE 2,544,805 2,827,991 283,186 11.13% PARK DEVELOPMENT FUND 15,000 0 (15,000) -100.00% SPACE NEEDS FUND 0 0 0 0.00% TOTAL MUNICIPAL LEVY 8,823,643 8,984,959 161,317 1.83% Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2017 & 2018 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2017 2018 (DECREASE) 2017 2018 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 8,823,243.66 8,984,959.44 161,715.78 1.83 8.99708 8.68425 (0.31283) (3.48) KAUKAUNA SCHOOL DISTRICT 9,020,952.39 9,002,792.59 (18,159.80) (0.20) 9.19868 8.70149 (0.49719) (5.41) FOX VALLEY TECHNICAL COLLEGE 1,063,441.69 1,092,851.35 29,409.66 2.77 1.08439 1.05628 (0.02811) (2.59) OUTAGAMIE COUNTY 4,634,472.86 4,830,465.89 195,993.03 4.23 4.72578 4.66880 (0.05698) (1.21) ENVIRONMENTAL TIF DISTRICT NO. 1 70,923.12 93,143.54 22,220.42 31.33 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 37,994.19 58,139.89 20,145.70 53.02 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 19,941.73 20,254.32 312.60 1.57 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 872,128.24 936,087.59 63,959.35 7.33 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 131,031.57 119,674.76 (11,356.81) (8.67) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 1,109.07 14,608.35 13,499.28 1217.17 --- --- --- --- SUBTOTAL 24,675,238.51 25,152,977.71 477,739.20 1.94 24.45168 23.11082 (0.89511) (3.66) STATE CREDIT - SCHOOLS (1,602,430.92) (1,602,430.92) 0.00 0.00 (1.55890) (1.47227) 0.08663 5.56 NET LEVY AND TAX RATE 23,072,807.59 23,550,546.79 477,739.20 2.07 22.88997 21.63855 (0.80848) (3.53) 2019 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2017 & 2018 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2017 2018 (DECREASE) 2017 2018 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 8,823,244 8,984,959 161,715.78 1.83 9.3593601 9.4743237 0.1149636 1.23 KAUKAUNA SCHOOL DISTRICT 9,020,952 9,002,793 (18,159.80) (0.20) 9.5690800 9.4931300 (0.0759500) (0.79) FOX VALLEY TECHNICAL COLLEGE 1,063,442 1,092,851 29,409.66 2.77 1.1280600 1.1523700 0.0243100 2.16 OUTAGAMIE COUNTY 4,634,473 4,830,466 195,993.03 4.23 4.9160700 5.0935600 0.1774900 3.61 ENVIRONMENTAL TIF DISTRICT NO. 1 70,923 93,144 22,220.42 31.33 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 37,994 58,140 20,145.70 53.02 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 19,942 20,254 312.60 1.57 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 872,128 936,088 63,959.35 7.33 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 131,032 119,675 (11,356.81) (8.67) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 1,109 14,608 13,499.28 1217.17 --- --- --- --- SUBTOTAL 24,675,239 25,152,978 477,739 1.94 24.9726 25.2134 0.2408 0.96 STATE CREDIT - SCHOOLS (1,602,430.92) (1,602,430.92) 0.00 0.00 (1.6217) (1.6062) 0.0155 0.95 NET LEVY AND TAX RATE 23,072,807.59 23,550,546.79 477,739.20 2.07 23.3509 23.6072 0.2563 1.10 2019 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2019 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2017 & 2018 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2017 2018 (DECREASE) % REAL ESTATE Residential 705,742,400 719,361,400 13,619,000 1.93% Commercial 171,202,000 174,747,600 3,545,600 2.07% Manufacturing 72,102,600 72,493,800 391,200 0.54% Agricultural 41,100 39,300 (1,800) -4.38% TOTAL REAL ESTATE 949,088,100 966,642,100 17,555,800 1.85% PERSONAL PROPERTY Machinery, Tools & Patterns 26,715,100 16,150,500 (10,564,600) -39.55% Furniture, Fixtures & Equipment 10,364,100 11,010,300 646,200 6.23% All Other Personal Property 1,971,000 3,844,000 1,873,000 95.03% TOTAL PERSONAL PROPERTY 39,050,200 31,004,800 (8,045,400) -20.60% TOTAL ASSESSED VALUATION 988,138,300 997,646,900 9,510,400 0.96% TOTAL ASSESSED VALUATION Calumet County 47,100 47,100 0 0.00% Outagamie County 988,138,300 997,646,900 9,508,600 0.96% TOTAL ASSESSED VALUATION 956,537,100 997,694,000 9,508,600 0.99% TOTAL CITY (Excluding TID Increments) Calumet County 46,500 46,500 0 0.00% Outagamie County 1,027,927,200 1,088,364,100 60,436,900 5.88% TOTAL INCLUDING TID INCREMENTS 1,027,973,700 1,088,410,600 60,436,900 5.88% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 2,954,400 4,030,300 1,075,900 36.42% TID NO. 4 1,582,700 2,515,700 933,000 58.95% TID NO. 5 830,700 876,400 45,700 0.00% TID NO. 6 36,329,700 40,504,300 4,174,600 11.49% TID NO. 8 5,458,300 5,178,300 (280,000) -5.13% TID NO. 9 46,200 632,100 585,900 1268.18% TID NO. 10 TOTAL TID INCREMENTS 47,202,000 53,737,100 6,535,100 13.84% TOTAL EXCLUDING TID INCREMENTS 980,725,200 1,034,627,000 66,972,000 6.83% ASSESSMENT RATIO - OUTAGAMIE CTY 96.125% 91.661% 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 719,361,400 174,747,600 72,493,800 39,300 16,150,500 11,010,300 3,844,000 Assessed Value Real Estate and Personal Property 2019 BUDGET City of Kaukauna Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 2009 7,189,374 2,701,462 2010 7,431,640 2,767,215 2011 7,683,476 3,077,961 2012 7,683,476 4,056,645 2013 7,977,126 4,229,908 2014 8,203,280 4,458,760 2015 8,340,330 4,788,620 2016 8,377,385 4,534,195 2017 8,823,643 4,848,295 2018 8,984,959 4,734,753 * * Preliminary estimate for 2019 budget 2019 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE FOR THE FISCAL YEARS 2009 THROUGH 2018 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 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2,701,462 2,767,215 3,077,961 4,056,645 4,229,908 4,458,760 4,788,620 4,546,801 4,532,987 4,734,753 FUND BALANCE FISCAL YEAR 2019 BUDGET City of Kaukauna FUND BALANCE ‐ GENERAL FUND Page 2 - 7 CITY OF KAUKAUNA ENVIRON- REDEVELOP- GENERAL PARK MENTAL MENT DEBT CAPITAL DEVELOP- SPECIAL CITY HALL/PD SPACE GENERAL CENTER AUTHORITY SERVICE PROJECTS MENT ASSESSMENT FACILITY NEEDS FUND FUND FUND FUND F UND FUND FUND FUND FUND BALANCE AS OF DECEMBER 31, 2017 Inventories and Prepaid Expenses 186,446 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 674 873,700 4,726,275 758,153 0 2,209,417 785,212 731,112 Unassigned 3,946,541 54,148 0 0 (14,939) 68,771 0 45,395 0 Total 4,532,987 54,822 873,700 4,726,275 743,214 68,771 2,209,417 830,607 731 ,112 PROJECTED CHANGE IN FUND BALANCE FROM 2017 OPERATIONS Revenues And Operating Transfers In 13,440,669 219,828 231,000 3,615,835 4,234,405 0 1,285,000 500 1,715,00 0 Expenditures And Operating Transfers Out (13,238,903) (219,828) (170,000) (6,808,311) (2,746,081) 0 (1,710,000) (9,000) (1,516,759) Total 201,766 0 61,000 (3,192,477) 1,488,324 0 (425,000) (8,500) 198,241 ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 0 00 0 0 000 0 Transfers From Other Funds 0 0 0 3,192,476 0 0 0 0 0 Total 0 0 0 3,192,476 0 0 0 0 0 BALANCE AS OF DECEMBER 31, 2018 Inventories and Prepaid Expenses 186,446 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 674 873,700 4,726,275 758,153 0 2,209,417 785,212 731,112 Unassigned 4,148,307 54,148 61,000 (0) 1,473,385 68,771 (425,000) 36,895 198,241 Total 4,734,753 54,822 934,700 4,726,275 2,231,538 68,771 1,784,417 822,107 929,353 2019 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2018 Page 2 - 8 CITY OF KAUKAUNA 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 FUND ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUES General 12,926,846 13,735,540 10,269,749 13,440,669 14,208,442 Special Revenues 1000 Islands 221,967 222,076 170,749 219,828 219,038 Redevelopment Authority 192,564 226,000 115,667 231,000 229,500 Special Assessment 1,193,072 1,365,000 1,009,698 1,285,000 1,565,000 Debt Service 6,925,848 7,031,290 3,416,671 7,031,290 6,808,311 Capital Projects 6,925,329 3,510,000 43,675 4,234,405 7,116,000 Space Needs Fund 3,723,670 0 103,301 1,853,220 12,750 Park Development Fund 15,000 15,000 15,000 15,000 0 Enterprise Storm Water Utility 1,008,273 1,121,000 402,109 1,135,550 1,211,000 Sanitary Sewer Utility 3,403,204 3,242,500 1,443,159 3,302,700 3,502,500 TOTAL REVENUES 36,535,774 30,468,406 16,989,778 32,748,662 34,872,541 EXPENDITURES General 12,805,951 13,696,802 6,334,870 13,238,903 14,208,442 Special Revenue 1,000 Islands 198,244 222,076 92,692 219,828 219,038 Redevelopment Authority 164,920 150,000 112,999 170,000 150,000 Special Assessment 1,788,308 2,280,000 0 1,710,000 1,765,000 Debt Service 6,228,962 7,031,291 3,191,278 7,031,291 6,808,311 Capital Projects 6,787,733 3,397,000 789,569 2,746,081 7,116,000 Space Needs Fund 6,705,185 5,839,500 376,759 1,516,759 1,000,000 Park Development Fund 3,691 25,000 0 0 0 Enterprise Storm Water Utility 591,053 682,063 324,932 747,732 697,837 Sanitary Sewer Utility 2,743,803 2,725,340 1,138,998 2,586,440 2,468,023 TOTAL EXPENDITURES 38,017,852 36,049,071 12,362,098 29,967,033 34,432,651 2019 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET TAXES Property Taxes - General 5,813,749 6,107,762 6,127,040 6,107,762 6,000,430 Public Accommodation Tax 3,760 4,500 1,396 4,500 4,000 In Lieu of Taxes - Utilities 1,251,531 1,482,406 2,279,340 1,482,406 1,629,156 In Lieu of Taxes - Round House 20,148 20,150 16,770 20,150 20,284 In Lieu of Taxes - Housing Authority 18,313 19,159 19,159 19,159 19,159 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 TOTAL TAXES 7,217,501 7,743,977 8,553,705 7,743,977 7,783,030 INTERGOVERNMENTAL State Expenditure Restraint 93,940 87,210 0 87,210 87,210 State Law Enforcement Grants 0 4,000 0 1,200 4,000 State Connecting Hwy Aid 60,013 63,289 31,644 63,289 63,246 State General Transportation Aid 227,315 223,131 269,082 223,131 256,135 State Personal Property Aid 0 0 0 0 93,000 State Computer Aids 64,293 65,238 0 65,238 66,197 County Library Aid 227,296 250,485 171,773 250,485 269,403 TOTAL INTERGOVERNMENTAL 672,857 693,353 472,499 690,553 839,190 REGULATION & COMPLIANCE Business Licenses 27,541 19,000 24,256 41,235 35,000 Liquor Licenses 5,885 20,000 13,215 17,500 7,000 Cable Television Franchise Fee 125,353 126,000 67,993 125,000 123,000 Nonbusiness License 5,106 7,500 4,639 7,500 6,750 Construction & Building Permits 161,590 175,000 95,948 190,000 198,000 Court Fines & Forfeitures 105,144 95,000 52,375 100,000 90,000 Police Fines 21,463 21,500 20,315 25,000 22,500 Police Fees 2,993 2,500 935 2,500 2,800 TOTAL REGULATION & COMPLIANCE 455,074 466,500 279,675 508,735 485,050 CHARGES FOR SERVICE General Government Fees 13,853 12,000 421 7,000 9,000 Ambulance Fees - Covered Services 580,041 550,000 305,572 600,000 600,000 Law Enforcement Fees 6,811 3,000 493 3,100 3,000 Highway & Street Dept Charges 116 100 0 100 100 CITY OF KAUKAUNA 2019 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 2 CITY OF KAUKAUNA GENERAL FUND 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET CHARGES FOR SERVICE (CON'T) Weed & Nuisance Control Charges 1,810 5,500 4,890 6,846 5,500 Alcohol & Drug Abuse Donations 853 1,100 6,300 6,300 1,100 Library Fines & Fees 15,909 13,400 8,578 16,075 15,000 Park Fees 2,663 3,000 1,630 2,000 3,000 Community Center Fees 646 1,000 4,048 5,000 5,000 Swimming Pool Fees 146,620 130,000 25,503 147,050 135,000 Community Enrichment Event Fees 0 0 0 0 70,000 Recreation Fees 134,856 140,000 72,561 130,611 140,000 Plan Deposits 0 750 0 100 100 TOTAL CHARGES FOR SERVICE 904,178 859,850 429,997 924,182 986,800 USE OF MONEY & PROPERTY Interest on Investments 35,082 18,000 30,013 42,019 30,000 Insurance Recovery 0 0 0 0 10,000 Sale of City Equipment (17) 0 1,221 2,000 2,000 TOTAL USE OF MONEY & PROPERTY 35,065 18,000 31,234 44,019 42,000 OPERATING TRANSFERS IN Grant Funds 0 0 3,372 0 0 Solid Waste Fund 178,188 125,000 176,568 125,000 188,052 Storm Water Utility 183,000 92,009 91,500 92,009 94,333 Sanitary Sewer Utility 105,128 116,728 0 116,728 113,578 Kaukauna Utility Shared Services 26,175 40,000 20,000 25,000 40,000 Kaukauna Utility Contribution 150,000 175,000 75,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 642,491 548,736 366,440 508,736 585,963 Application of Unassigned Fund Balance 0 400,000 0 0 400,000 TOTAL NON-COVERED SERVICES 9,927,165 10,730,416 10,133,551 10,420,201 11,122,033 2019 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,203,940 2,209,375 0 2,209,375 2,209,375 Expend Restraint - Covered Services 182,355 169,290 0 182,355 169,290 Fire Insurance Dues - Covered Services 44,375 41,000 0 44,375 41,000 State Connecting Hwy Aid - Covered Services 25,720 27,124 13,562 25,641 27,105 General Transportation Aid - Covered Services 530,401 546,285 115,321 546,285 627,088 TOTAL INTERGOVERNMENTAL 2,986,790 2,993,074 128,883 3,008,032 3,073,859 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 40 50 29 50 50 Garbage Collection - Covered Services 8,833 6,000 3,644 6,560 6,000 Snow Removal - Covered Services 4,018 6,000 3,642 5,826 6,500 TOTAL CHARGES FOR SERVICE 12,890 12,050 7,315 12,436 12,550 TOTAL - COVERED SERVICES 2,999,680 3,005,124 136,198 3,020,468 3,086,409 TOTAL REVENUE SOURCES 12,926,846 13,735,540 10,269,749 13,440,669 14,208,442 2019 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 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2018 2019 Page 3 - 5 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET GENERAL GOVERNMENT Assessment 26,711 28,000 26,108 27,152 101,752 Auditing Services 24,575 21,500 16,000 25,000 23,000 City Attorney 143,748 179,223 73,400 156,653 164,891 Clerk/Treasurer 196,596 203,364 97,053 215,334 235,647 Commissioners 4,067 5,172 2,001 4,872 5,072 Common Council 40,532 41,723 22,016 42,873 42,669 Elections 7,785 33,560 12,109 30,614 22,352 Finance 390,821 389,403 181,987 387,969 415,610 Fire Dept / Public Works Maintenance 124,498 89,415 78,889 89,389 130,000 Human Resources 113,077 133,300 52,101 117,300 166,800 Information Technology 199,362 174,088 71,680 189,088 215,593 Mayor 209,365 218,919 96,484 200,857 206,643 Municipal Building Maintenance 102,862 117,949 55,663 110,323 99,000 Municipal Judge 46,174 47,838 18,156 46,566 48,590 Office Equipment & Supplies 23,981 20,500 9,776 20,500 20,500 Planning/Community Development 239,017 329,984 107,626 306,797 306,986 Community Enrichment 0 0 0 0 59,872 TOTAL GENERAL GOVERNMENT 1,893,170 2,033,938 921,049 1,971,286 2,264,977 PUBLIC SAFETY Ambulance 100,943 60,675 27,017 61,675 60,175 Building Inspection 156,130 122,833 (12,162) 163,055 160,500 Police 2,966,740 3,015,170 1,376,150 3,007,410 3,179,961 School Patrol 56,754 65,805 33,267 65,811 67,590 TOTAL PUBLIC SAFETY 3,280,567 3,264,483 1,424,272 3,297,951 3,468,226 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 4,009 2,500 6,754 7,700 4,800 TOTAL HEALTH & SOCIAL SERVICES 4,009 2,500 6,754 7,700 4,800 TRANSPORTATION Bridge Maintenance 9,259 7,800 3,857 6,550 7,700 Bus Subsidies 51,376 30,000 24,442 30,000 30,000 Engineering 445,823 445,152 216,315 430,053 447,355 Equipment Maintenance & Replacement 243,897 279,011 53,847 274,398 77,400 Forestry 101,911 117,948 31,394 120,089 9,400 Street Department Administration 168,250 173,229 82,593 175,026 179,051 Street Lighting 194,145 236,500 99,939 231,000 236,200 Street Maintenance 682,242 475,046 749,759 839,183 2,019,317 CITY OF KAUKAUNA 2019 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 6 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET TRANSPORTATION (CON'T) Street Signs & Markers 88,167 101,373 23,383 94,771 20,850 Traffic Controls 66,007 29,059 16,355 42,611 15,900 Weed Control 44,569 37,351 10,144 35,424 2,900 TOTAL TRANSPORTATION 2,095,646 1,932,468 1,312,030 2,279,105 3,046,073 LEISURE Adult Sports 100,775 94,161 52,964 94,150 97,012 Athletic Field 112,941 165,247 34,444 161,380 55,550 Carnegie Building 35,080 32,038 12,958 27,414 15,950 Civic Promotions 12,190 25,000 2,243 7,000 10,000 Community Center 2,911 3,100 1,385 3,100 3,100 Dance Classes 56,045 71,231 26,589 71,231 72,183 Library 951,727 971,502 486,447 720,376 995,342 Swimming Pool 302,247 357,595 106,247 356,607 359,924 Youth Sports 131,524 214,709 59,768 186,886 208,079 TOTAL LEISURE 1,705,439 1,934,583 783,046 1,628,144 1,817,140 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 455,789 460,668 143,749 454,909 105,650 EMERGENCY GOVERNMENT Civil Defense 2,760 4,127 1,192 3,500 3,500 OTHER Health Insurance 227,795 219,283 122,151 219,283 168,833 Property & Liability Insurance 122,517 115,785 107,955 115,785 115,651 TOTAL OTHER 350,311 335,068 230,105 335,068 284,484 Contingent Expenditures 0 400,000 0 0 400,000 SUB-TOTAL NON-COVERED SERVICES 9,787,692 10,367,836 4,822,197 9,977,663 11,394,849 CITY OF KAUKAUNA 2019 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PUBLIC SAFETY Fire 2,157,333 2,436,897 1,179,259 2,377,571 2,448,501 Fire Safety 2,319 8,215 0 8,215 5,715 TOTAL PUBLIC SAFETY 2,159,653 2,445,112 1,179,259 2,385,786 2,454,216 SANITATION Refuse Collection 417,721 428,938 116,730 423,054 83,200 Refuse Disposal 148,684 125,000 102,432 125,000 188,052 TOTAL SANITATION 566,405 553,938 219,162 548,054 271,252 TRANSPORTATION Snow & Ice Control 292,201 329,916 114,251 327,400 88,125 TOTAL TRANSPORTATION 292,201 329,916 114,251 327,400 88,125 SUB-TOTAL COVERED SERVICES 3,018,259 3,328,966 1,512,672 3,261,240 2,813,593 TOTAL EXPENDITURES 12,805,951 13,696,802 6,334,870 13,238,903 14,208,442 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2019 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 BUDGETED AMOUNT EXPENDITURE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Expenditures 2018 2019 Page 3 - 9 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 152 101,600 - 101,752 Auditing Services - 23,000 - 23,000 City Attorney 159,101 5,290 500 164,891 City Garage / Fire Dept Maintenance - 130,000 - 130,000 Clerk/Treasurer 190,647 45,000 - 235,647 Commissioners 4,572 500 - 5,072 Common Council 34,869 7,800 - 42,669 Elections 12,302 10,050 - 22,352 Finance 318,299 95,911 1,400 415,610 Human Resources - 166,800 - 166,800 Information Technology - 200,593 15,000 215,593 Mayor 185,094 20,549 1,000 206,643 Municipal Service Building - 99,000 - 99,000 Municipal Judge 35,393 13,197 - 48,590 Office Equipment & Supplies - 20,500 - 20,500 Planning/Community Development 299,986 5,300 1,700 306,986 Community Enrichment 20,792 39,080 - 59,872 TOTAL GENERAL GOVERNMENT 1,261,207 984,170 19,600 2,264,977 PUBLIC SAFETY Ambulance - 60,175 - 60,175 Building Inspection - 160,500 - 160,500 Police 2,915,837 176,371 87,753 3,179,961 School Patrol 65,815 1,775 - 67,590 TOTAL PUBLIC SAFETY 2,981,652 398,821 87,753 3,468,226 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 4,800 - 4,800 TOTAL HEALTH & SOCIAL SERVICES - 4,800 - 4,800 TRANSPORTATION Bridge Maintenance - 7,700 - 7,700 Bus Subsidies - 30,000 - 30,000 Engineering 428,405 16,950 2,000 447,355 Equip Maintenance & Replacement - 77,400 - 77,400 Forestry - 9,400 - 9,400 Street Department Administration 174,351 4,700 - 179,051 Street Lighting - 236,200 - 236,200 Street Maintenance 1,887,017 132,300 - 2,019,317 Street Signs & Markers - 20,850 - 20,850 Traffic Controls - 15,900 - 15,900 Weed Control - 2,900 - 2,900 TOTAL TRANSPORTATION 2,489,773 554,300 2,000 3,046,073 CITY OF KAUKAUNA 2019 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 83,662 13,350 - 97,012 Athletic Field - 47,550 8,000 55,550 Carnegie Building - 15,950 15,950 Civic Promotions - 10,000 - 10,000 Community Center - 3,100 - 3,100 Dance Classes 35,508 36,675 - 72,183 Library 543,953 451,389 - 995,342 Swimming Pool 244,904 111,090 3,930 359,924 Youth Sports 131,127 73,252 3,700 208,079 TOTAL LEISURE 1,039,154 762,356 15,630 1,817,140 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 100,350 5,300 105,650 EMERGENCY GOVERNMENT Civil Defense 2,500 1,000 - 3,500 OTHER Health Insurance 168,833 - - 168,833 Property & Liability Insurance - 115,651 - 115,651 TOTAL OTHER 168,833 115,651 - 284,484 Contingent Expenditures 400,000 400,000 SUB-TOTAL NON-COVERED SERVICES 7,943,118 3,321,448 130,283 11,394,849 CITY OF KAUKAUNA 2019 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 2,372,051 65,250 11,200 2,448,501 Fire Safety - 5,715 - 5,715 TOTAL PUBLIC SAFETY 2,372,051 70,965 11,200 2,454,216 TRANSPORTATION Snow & Ice Removal - 88,125 - 88,125 TOTAL TRANSPORTATION - 88,125 - 88,125 SANITATION Refuse Collection - 83,200 - 83,200 Refuse Disposal - 188,052 - 188,052 TOTAL SANITATION - 271,252 - 271,252 SUB-TOTAL COVERED SERVICES 2,372,051 430,342 11,200 2,813,593 TOTAL EXPENDITURES 10,315,169 3,751,790 141,483 14,208,442 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2019 BUDGET GENERAL FUND Page 3 - 12 PERSONNEL SERVICE 73% NON-PERSONNEL SERVICE 26% OUTLAY 1% CITY OF KAUKAUNA 2019 Budgeted General Fund Expenditures by Type Page 3 - 13 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Taxes 146,989 156,076 156,076 153,828 156,538 Kaukauna School District 15,000 15,000 0 15,000 15,000 Outagamie County 10,000 10,000 5,000 10,000 10,000 Interest Income 15,000 15,000 0 15,000 5,000 Other Center Receipts 14,910 14,000 7,787 14,000 14,000 Restricted Donations 20,068 12,000 1,886 12,000 18,500 TOTAL REVENUE 221,967 222,076 170,749 219,828 219,038 EXPENDITURES Wages and Benefits 157,097 164,576 75,688 165,028 162,638 Maintenance 41,146 57,500 17,004 54,800 56,400 Capital Outlay 00000 TOTAL EXPENDITURES 198,244 222,076 92,692 219,828 219,038 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 23,723 0 78,057 0 0 CITY OF KAUKAUNA 2019 BUDGET 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES Page 3 - 14 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Loan Payments 186,255 225,000 111,148 225,000 225,000 Interest 6,310 1,000 4,519 6,000 4,500 TOTAL REVENUE 192,564 226,000 115,667 231,000 229,500 EXPENDITURES Economic Development 164,920 150,000 112,999 170,000 150,000 TOTAL EXPENDITURES 164,920 150,000 112,999 170,000 150,000 OTHER FINANCING SOURCES Application of Fund Balance 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 27,644 76,000 2,668 61,000 79,500 CITY OF KAUKAUNA 2019 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 15 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Special Assessments 1,126,824 1,300,000 950,200 1,200,000 1,500,000 Interest On Special Assessments 66,248 65,000 59,498 85,000 65,000 TOTAL REVENUE 1,193,072 1,365,000 1,009,698 1,285,000 1,565,000 EXPENDITURES Street Improvements 1,788,308 1,730,000 0 1,470,000 1,325,000 Sidewalk Improvements 0 0 175,000 Utility Systems Improvements 0 550,000 0 240,000 265,000 TOTAL EXPENDITURES 1,788,308 2,280,000 0 1,710,000 1,765,000 OTHER FINANCING USES Operating Transfer to Debt Service 323,226 994,347 0 994,347 35,000 TOTAL OTHER FINANCING SOURCES 323,226 994,347 0 994,347 35,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (918,463) (1,909,347) 1,009,698 (1,419,347) (235,000) 2019 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 16 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Recycling And Garbage Collection 349,573 340,000 117,895 340,000 345,000 Other Revenue 00 9 6 600 TOTAL REVENUE 349,573 340,000 118,861 340,000 345,000 EXPENDITURES General Supplies 1,364 0 4,402 5,000 0 Refuse Disposal 130,000 215,000 0 215,000 189,948 TOTAL EXPENDITURES 131,364 215,000 4,402 220,000 189,948 OTHER FINANCING USES Transfer to General Fund 178,188 125,000 176,568 125,000 188,052 TOTAL OTHER FINANCING SOURCES 178,188 125,000 176,568 125,000 188,052 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 40,021 0 (62,109) (5,000) (33,000) CITY OF KAUKAUNA 2019 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 17 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Registration Fee 179,526 175,000 87,105 175,000 185,000 TOTAL REVENUE 179,526 175,000 87,105 175,000 185,000 EXPENDITURES 0 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 0 OTHER FINANCING USES Operating Transfer to Debt Service 150,000 200,000 0 200,000 200,000 TOTAL OTHER FINANCING SOURCES 150,000 200,000 0 200,000 200,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. 29,526 (25,000) 87,105 (25,000) (15,000) CITY OF KAUKAUNA 2019 Budget VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 18 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Tax 2,149,690 2,544,805 2,544,805 2,544,805 2,827,991 Payment in Lieu of Tax 804,844 0 804,844 787,844 TOTAL REVENUE 2,149,690 3,349,649 2,544,805 3,349,649 3,615,835 EXPENDITURES Principal Payment 4,915,000 5,185,000 2,485,000 5,185,000 5,155,000 Interest Payment 1,081,466 1,845,541 706,278 1,845,541 1,652,561 Debt Service Fees 232,496 750 750 750 TOTAL EXPENDITURES 6,228,962 7,031,291 3,191,278 7,031,291 6,808,311 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (4,079,272) (3,681,642) (646,473) (3,681,642) (3,192,477) OTHER FINANCING SOURCES Refinancing Outstanding Debt 0 0 0 0 0 Premium Issuance (Interest Payment) 432,021 200,000 0 200,000 244,952 Operating Transfer In 4,344,137 3,481,641 871,866 3,481,641 2,947,524 TOTAL OTHER FINANCING SOURCES 4,776,158 3,681,641 871,866 3,681,641 3,192,476 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES 696,886 (0) 225,393 (0) (0) Operating Transfers 2017 2018 TID #4 36,000 56,550 TID # 5 (Estimated Increment) 17,000 20,420 TID #6 574,788 440,238 TID #8 172,618 260,410 TID #10 0 6,306 ERTIF 104,375 409,295 Storm Water Utility 654,965 846,161 Sanitary Sewer Utility 727,549 673,144 Vehicle Registration Fee Fund 200,000 200,000 Special Assessment Fund 994,347 35,000 3,483,658 2,947,524 Note: Transfer $300,000 from TID 6 to ERTIF per TIF project Plan CITY OF KAUKAUNA 2019 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 19 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Interest Income 0 0 0 0 0 Other Revenue - Loan Repayment 23,933 23,933 11,967 23,933 23,933 Other Revenue - Land Sales 85,500 90,000 0 0 100,000 TOTAL REVENUE 109,433 113,933 11,967 23,933 123,933 EXPENDITURES Industrial Park Expenditures 2,585 18,000 1,093 2,000 1,000 TOTAL EXPENDITURES 2,585 18,000 1,093 2,000 1,000 OTHER FINANCING USES Repayment of Due To General Fund 0 0 0 0 100,000 Transfer to Debt Service Fund 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 100,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 106,848 95,933 10,873 21,933 22,933 Cash Balance at December 31, 2017 (327,774) Cash Balance at December 31, 2018 (305,841) Cash Balance at December 31, 2019 (182,908) CITY OF KAUKAUNA 2019 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 20 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Property Taxes - General 15,000 15,000 15,000 15,000 0 Other Revenue 00000 TOTAL REVENUE 15,000 15,000 15,000 15,000 0 EXPENDITURES Park Development Expenditures 3,691 25,000 0 0 0 TOTAL EXPENDITURES 3,691 25,000 0 0 0 OTHER FINANCING SOURCES Application of Fund Balance 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 11,309 (10,000) 15,000 15,000 0 Cash Balance at December 31, 2017 68,771 Cash Balance at December 31, 2018 83,771 Cash Balance at December 31, 2019 83,771 CITY OF KAUKAUNA 2019 Budget PARK DEVELOPMENT FUND (402) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - General 138,220 0 0 138,220 0 Other Revenue 10,451 0 103,301 0 12,750 TOTAL REVENUE 148,670 0 103,301 138,220 12,750 EXPENDITURES Space Needs 6,705,185 5,839,500 376,759 1,516,759 1,000,000 TOTAL EXPENDITURES 6,705,185 5,839,500 376,759 1,516,759 1,000,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 3,575,000 1,715,000 0 1,715,000 0 TOTAL OTHER FINANCING SOURCES 0 1,715,000 0 1,715,000 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (2,981,515) (4,124,500) (273,458) 336,461 (987,250) Cash Balance at December 31, 2017 731,112 Cash Balance at December 31, 2018 1,067,573 Cash Balance at December 31, 2019 80,323 CITY OF KAUKAUNA 2019 Budget SPACE NEEDS FUND (403) REVENUE AND EXPENDITURE SUMMARY Page 3 - 22 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - General 0 0 0 0 0 Interest Income 519 1,200 848 1,000 500 Other Revenue 0 0 0 0 0 TOTAL REVENUE 519 831,000 848 1,000 500 EXPENDITURES Municipal Service Building 706,299 500 0 20,000 9,000 TOTAL EXPENDITURES 706,299 500 0 20,000 9,000 OTHER FINANCING SOURCES RDA Lease Bond 818,000 804,844 194,172 804,844 770,844 TOTAL OTHER FINANCING SOURCES 818,000 0 0 804,844 770,844 OTHER FINANCING USES Transfer to Debt Service Fund 0 817,594 804,844 787,844 TOTAL OTHER FINANCING SOURCES 0 817,594 0 804,844 787,844 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 112,219 12,906 848 (19,000) (25,500) Cash Balance at December 31, 2017 45,395 Cash Balance at December 31, 2018 26,395 Cash Balance at December 31, 2019 895 CITY OF KAUKAUNA 2019 Budget MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 23 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 47,315 68,838 70,920 70,920 90,682 Other Revenue 0 0 0 0 TOTAL REVENUE 47,315 68,838 70,920 70,920 90,682 EXPENDITURES Remediation Cost 18,098 38,000 9,212 159,212 118,000 Marketing & Admin 9,249 150 2,000 2,500 TOTAL EXPENDITURES 27,348 38,000 9,362 161,212 120,500 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 0 140,000 140,000 450,000 TOTAL OTHER FINANCING SOURCES 0 140,000 0 140,000 450,000 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 0 65,000 300,000 Transfer to Debt Service Fund 104,375 104,375 0 104,375 108,239 TOTAL OTHER FINANCING SOURCES 104,375 169,375 0 104,375 408,239 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (84,408) 1,463 61,558 (54,667) 11,943 Cash Balance at December 31, 2017 (1,015,076) Cash Balance at December 31, 2018 (1,069,743) Cash Balance at December 31, 2019 (757,800) Estitmated Remaining TIF Revenue 900,000 Net TIF Impact on Year End Budget Cash Balance 142,200 Outstanding Debt 742,688 Estimated TIF Balance (Deficit) (600,488) Annual Increment of Project 90,000 Remaining Yrs. 10 Total Taxes Remainder of TIF 900,000 CITY OF KAUKAUNA 2019 Budget ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY Page 3 - 24 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 18,567 36,877 37,992 37,992 56,603 State Computer Aids 3,360 2,000 0 0 2,000 Interest Income 0 200 0 0 200 Other Revenue 48,083 25,000 24,851 24,851 0 TOTAL REVENUE 70,010 64,077 62,843 62,843 58,803 OTHER FINANCING SOURCES G.O. Borrowing 200,000 0 0 TOTAL OTHER FINANCING SOURCES 200,000 0 0 0 0 EXPENDITURES Miscellaneious 18,791 0 Marking & Administration 16,367 1,761 1,761 0 TID Assistance 200,000 35,000 0 Hydro Live 43,864 0 23,932 23,882 0 Storm Sewer Improvments 2,700 0 0 TOTAL EXPENDITURES 281,723 35,000 25,693 25,643 0 OTHER FINANCING USES Transfer to Debt Service Fund 33,000 53,887 28,875 56,550 Repayment of Due To General Fund TOTAL OTHER FINANCING SOURCES 33,000 53,887 0 28,875 56,550 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (44,712) (24,810) 37,151 8,326 2,253 Cash Balance at December 31, 2017 (176,765) Cash Balance at December 31, 2018 (168,439) Cash Balance at December 31, 2019 (166,186) Estitmated Remaining TIF Revenue 325,000 Net TIF Impact on Year End Budget Cash Balance 158,814 Outstanding Debt 243,375 Estimated TIF Balance (Deficit) (84,561) Annual Increment of Project 65,000 Remaining Yrs. 5 Total Taxes Remainder of TIF 325,000 CITY OF KAUKAUNA 2019 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY Page 3 - 25 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 17,822 19,950 19,941 19,941 19,719 State Computer Aids 146 150 0 150 0 Interest Income 0 0 0 0 Other Revenue (Land Sales) 100,000 0 0 800,000 500,000 TOTAL REVENUE 117,968 20,100 19,941 820,091 519,719 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Admin 1,267 2,000 632 1,000 0 Developers' Incentive 0 0 0 300,000 26,200 TOTAL EXPENDITURES 1,267 2,000 632 301,000 26,200 OTHER FINANCING USES Transfer to Debt Service Fund 565,688 685,250 0 685,250 925,250 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 565,688 685,250 0 685,250 925,250 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (448,987) (667,150) 19,309 (166,159) (431,731) Cash Balance at December 31, 2017 (3,499,184) Cash Balance at December 31, 2018 (3,665,343) Cash Balance at December 31, 2019 (4,097,074) Estitmated Remaining TIF Revenue 9,200,000 Net TIF Impact on Year End Budget Cash Balance 5,102,926 Outstanding Debt 10,667,125 Estimated TIF Balance (Deficit) (5,564,199) Annual Increment of Project 575,000 Remaining Yrs. 16 Total Taxes Remainder of TIF 9,200,000 CITY OF KAUKAUNA 2019 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY Page 3 - 26 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 840,444 872,087 872,087 872,087 911,347 State Computer Aids 7,457 2,000 0 2,000 2,000 Interest Income 0 200 0 200 200 Other Revenue - Loan Repayment 26,727 26,727 13,363 26,727 26,727 TOTAL REVENUE 874,628 858,736 885,450 901,014 940,274 EXPENDITURES District Expenditures 17,790 25,000 18,850 20,000 23,600 Infrastructure Improvements 61,892 0 521 58,000 TOTAL EXPENDITURES 79,682 25,000 19,371 78,000 23,600 OTHER FINANCING USES Transfer to Debt Service Fund 665,038 660,538 351,519 660,538 440,238 Transfer to TID ERTID #1 0 140,000 0 124,500 450,000 Repayment of Due To General Fund 0 0 0 TOTAL OTHER FINANCING SOURCES 665,038 800,538 351,519 785,038 890,238 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 129,909 33,198 514,560 37,976 26,436 Cash Balance at December 31, 2017 371,052 Cash Balance at December 31, 2018 409,028 Cash Balance at December 31, 2019 435,464 Estitmated Remaining TIF Revenue 7,288,000 Net TIF Impact on Year End Budget Cash Balance 7,723,464 Outstanding Debt 1,322,388 Estimated TIF Balance (Deficit) 6,401,076 Annual Increment of Project 911,000 Remaining Yrs. 8 Total Taxes Remainder of TIF 7,288,000 CITY OF KAUKAUNA 2019 Budget TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY Page 3 - 27 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 125,434 127,178 125,434 127,178 116,512 State Computer Aids 13,388 0 0 500 Interest Income 7,740 6,000 3,069 6,137 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 146,562 133,178 128,502 133,315 117,012 OTHER FINANCING SOURCES G.O. Borrowing 1,765,000 0 0 950,000 0 TOTAL OTHER FINANCING SOURCES 1,765,000 0 0 950,000 0 EXPENDITURES District Expenditures 7,041 0 768 1,000 12,400 Developers Incentives 0 0 5,615 600,000 0 Infrastructure Improvements 37,587 20,000 36,057 5,615 278,000 TOTAL EXPENDITURES 44,629 20,000 42,440 606,615 290,400 OTHER FINANCING USES Transfer to Debt Service Fund 1,596,300 151,230 0 151,230 250,992 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 1,596,300 151,230 0 151,230 250,992 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 270,633 (38,052) 86,062 325,470 (424,380) Cash Balance at December 31, 2017 300,210 Cash Balance at December 31, 2018 625,680 Cash Balance at December 31, 2019 201,300 Estitmated Remaining TIF Revenue 4,500,000 Net TIF Impact on Year End Budget Cash Balance 4,701,300 Outstanding Debt 2,529,675 Estimated TIF Balance (Deficit) 2,171,625 Annual Increment of Project 300,000 Remaining Yrs. 15 Total Taxes Remainder of TIF 4,500,000 CITY OF KAUKAUNA 2019 Budget TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY Page 3 - 28 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 0 0 0 0 14,222 State Computer Aids 0 0 0 0 200 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 0 0 0 0 14,422 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES District Expenditures 100,000 500 150 500 500 Infrastructure Improvements 0 50,000 50,000 TOTAL EXPENDITURES 100,000 500 150 50,500 50,500 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (100,000) (500) (150) (50,500) (36,078) Cash Balance at December 31, 2017 (111,300) Cash Balance at December 31, 2018 (161,800) Cash Balance at December 31, 2019 (197,878) Estitmated Remaining TIF Revenue 625,000 Net TIF Impact on Year End Budget Cash Balance 427,122 Outstanding Debt 0 Estimated TIF Balance (Deficit) 427,122 Annual Increment of Project 25,000 Remaining Yrs. 25 Total Taxes Remainder of TIF 625,000 CITY OF KAUKAUNA 2019 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY Page 3 - 29 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 0 0 0 0 0 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 0 0 0 0 0 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES District Expenditures 0 0 0 0 0 Infrastructure Improvements 0 0 16,000 TOTAL EXPENDITURES 0 0 0 0 16,000 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 25,965 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 25,965 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 0 0 0 0 (41,965) Cash Balance at December 31, 2017 0 Cash Balance at December 31, 2018 0 Cash Balance at December 31, 2019 (41,965) Estitmated Remaining TIF Revenue 900,000 Net TIF Impact on Year End Budget Cash Balance 858,035 Outstanding Debt 0 Estimated TIF Balance (Deficit) 858,035 Annual Increment of Project 45,000 Remaining Yrs. 20 Total Taxes Remainder of TIF 900,000 CITY OF KAUKAUNA 2019 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY Page 3 - 30 2018 2018 DESCRIPTION 2017 2018 6 MONTH ESTIMATED 2019 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 4,400 5,000 66 4,400 4,500 Subdivision Fee 14,293 10,000 6,072 10,000 10,000 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 18,693 15,000 6,138 14,400 14,500 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES District Expenditures 0 Infrastructure Improvements 63,729 TOTAL EXPENDITURES 63,729 0 0 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (45,036) 15,000 6,138 14,400 14,500 Cash Balance at December 31, 2017 46,308 Cash Balance at December 31, 2018 60,708 Cash Balance at December 31, 2019 75,208 CITY OF KAUKAUNA 2019 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY Page 3 - 31 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE State Gants 0 0 2,250,000 Other Revenue 645,504 0 38,182 40,000 0 Interest 16,517 10,000 5,493 14,405 10,000 TOTAL REVENUE 662,021 10,000 43,675 54,405 2,260,000 EXPENDITURES 420 Streets and Sidewalk 6,554,035 890,000 691,777 2,270,665 2,450,000 421 Equipment 176,885 309,000 55,028 416,604 521,000 422 Park and Pool 56,813 368,000 27,140 43,188 2,820,000 423 Buildings & Miscellanious 0 1,830,000 15,624 15,624 1,300,000 Bond Issuance Expense 0 0 25,000 TOTAL EXPENDITURES 6,787,733 3,397,000 789,569 2,746,081 7,116,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 4,475,000 3,500,000 0 3,680,000 3,356,000 Transferred from Special Assessment Fund 1,788,308 0 500,000 1,500,000 TOTAL OTHER FINANCING SOURCES (USES) 6,263,308 3,500,000 0 4,180,000 4,856,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 137,596 113,000 (745,894) 1,488,324 0 CITY OF KAUKAUNA 2019 Budget CAPITAL PROJECTS FUND REVENUES & EXPENDITURES SUMMARY Page 3 - 32 GENERAL 1000 REDEVELOP DEBT CAPITAL PARK SPECIAL SPACE STORM SANITARY FUND ISLANDS AUTHORITY SERVICE PROJECTS DEVELOP. ASSESSMENT NEEDS SEWER UTLY SEWER UTLY TOTAL TAXES 7,783,030 156,538 0 3,615,835 0 0 0 0 11,555,402 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,500,000 0 0 0 1,500,000 INTERGOVERNMENTAL 3,913,049 25,000 0 0 0 0 0 0 0 0 3,938,049 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 3,500,000 3,500,000 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 1,200,000 0 1,200,000 LICENSE AND PERMITS 369,750 0 0 0 0 0 0 0 11,000 0 380,750 COURT FINES AND FORFEITURES 115,300 0 0 0 0 0 0 0 0 0 115,300 CHARGES FOR SERVICE 999,350 14,000 0 0 0 0 0 0 0 0 1,013,350 INTEREST 30,000 5,000 4,500 0 10,000 0 65,000 12,750 0 2,500 129,750 LOAN PAYMENTS 0 0 225,000 0 0 0 0 0 0 225,000 OTHER 997,963 18,500 0 3,192,476 7,106,000 0 0 0 0 0 11,314,940 TOTAL REVENUE SOURCES 14,208,442 219,038 229,500 6,808,311 7,116,00 0 0 1,565,00 0 12,750 1,211,00 0 3,502,500 34,872,541 CITY OF KAUKAUNA 2019 BUDGET BUDGETED REVENUE SOURCES - ALL FUNDS Page 4 - 1 GENERAL FUND 41.0% CAPITAL PROJECTS 20.5% SPACE NEEDS 0.0% REDEVELOPMENT AUTHORITY 0.7% DEBT SERVICE 19.6% SANITARY SEWER UTILITY 10.1% STORM SEWER UTILITY 3.5% PARK DEVELOPMENT 0.0%SPECIAL ASSESSMENT 4.5% CITY OF KAUKAUNA 2019 Budgeted Revenues - All Funds Page 4 - 2 TAXES 35.4% LOAN PAYMENTS 0.7% OTHER 27.8% SANITARY SEWER FEES 10.7% STORM SEWER UTILITY 3.7% COURT FINES 0.4% INTERGOVERNMENTAL 12.1% CHARGES FOR SERVICE 3.1% INTEREST 0.4% LICENSE & PERMITS 1.1% SPECIAL ASSESSMENTS 4.6% CITY OF KAUKAUNA 2019 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2019 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 33.13% of all budgeted taxes and 67.35% of all general fund revenue sources budgeted. The property tax levy is budgeted to decrease $107,331 or 1.8% for 2019. 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, 2.010% 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 2019, this tax represents 11.46% 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 $19,159 for 2019. The tax revenue sources have remained flat by over the past two year. The increase from 2017 to 2018 is relative to the debt service that came due for payment. The real estate and personal property taxes are often viewed as a primary revenue source to balance the budget. Page 4 - 4 CITY OF KAUKAUNA 2019 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Intergovernmental revenues are comprised of state shared revenue, state fire insurance dues, state law enforcement grants, state highway aids, county aids and local school district subsidy of the City’s Environmental Center. There was some volatility with this revenue source back in 2015. This source seems to have stabilize with a consistent aid amount from year to year since 2015. The graph above shows a slight trend upward with this aid. The largest of the intergovernmental revenues is state shared revenue. This revenue source has per capita, aid able revenue and expenditure restraint components. Shared revenue accounts for 59.9% of all intergovernmental revenues in the general fund and 25.6% of all general fund revenues. State shared revenue is budgeted to increase $195,547 for the 2019 budget. There is two driving factors for this increase. The first is an increase in Highway Aid of $102,000. The other factor is the new personal property aid of $93,000. 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 $883,223 for 2019 and accounts for 6.2% of all general fund revenue sources. This source is expected to increase by $113,745 or 13.2% when compared to 2018. 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 2019 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 2019 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Other revenue sources consist of regulation and compliance revenues, charges for service other than sewer user fees, use of property and money and operating transfers. Some of the smaller components within this revenue source such as building permits, police fines, swimming pool user fees and interest on investments are heavily influenced by external factors. The remaining components of other revenue sources are primarily related to user fees and license fees. These revenues sources will remain relatively static unless decisions are made to increase user fees or license and permit fees. The large increase in 2017 is the result of financing for the Fire Station, as well as a refinancing of TIF# 8 Debt. The increase in 2018 was also a result from financing the space needs project phase 2. The 2019 revenue will remain a similar amount to 2018 as a result of an expected state grant for the walking trailing that will connect Little Chute and Kaukauna across the Fox River. It's expected this revenue is to taper back off to a level comparable to 2016 which was prior to the space need projects initiative. Page 4 - 7 CITY OF KAUKAUNA 2019 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. Page 4 - 8 CITY OF KAUKAUNA 2018 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 $7.00 per ERU per month beginning January 2018. Since inception, the system has grown as are the expenses to operate the system. This budget has a proposed increase per ERU from $7.00 to $7.50 per ERU beginning in January 2019. Page 4 - 9 Page 4 - 10 CITY OF KAUKAUNA 2019 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 revenue bonds issued in 2016 will mature within 15 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, 2009. 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 2015-2016. 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. With addressing the space needs this trend is expected to increase in 2018 before continuing the downward trend prior to space needs. 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 26.2% and 37.1% of the City’s legal debt limit. At the end of 2018, general obligation debt excluding tax incremental financing debt is expected to increase based on addressing the space needs project phase 3. The increase is schedule to be 1.7%. Bringing the ratio to 51.1% the legal limit. The TID debt is continuing its downward trend and is expected to be 26.2% at the end of 2018. The overall general obligation debt including TID debt less debt service stabilization funds is at 77.3% of the legal limit at yearend 2018. Based on planned capital improvements and debt schedule payoff this is expected to continue its downward trend in 2019. 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 again begin a downward trend beginning in 2018. 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 Page 5 - 1 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 suggest that this ratio will continue to increase modestly over the next few years. This ratio is a good indicator that the City is not shifting operational type costs over to long-term debt. Future Projections: The schedule on page 5-9 details the effect of anticipated future debt service requirements. The footnotes indicate the estimated future long-term debt. The most noteworthy column on this schedule is the column that indicates anticipated future tax levy impacts (right-most column). For the past several years, the City has decreased its annual long-term general obligation debt issue size. Going forward the City plans on continuing to issue revenue bonds for utility projects and finance special assessment projects with available funds to the extent possible. This strategy will reduce the annual general obligation borrowing to an average of $2,500,000 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 2018 2019 2019 GENERAL OBLIGATION 2011 General Obligation Notes 2,775,000 2.71% $2,100,000 600,000 1,500,000 2012 General Obligation Notes 2,800,000 2.34% 2,400,000 300,000 2,100,000 2013 General Obligation Notes 1,125,000 3.38% 850,000 100,000 750,000 2013 General Obligation Notes 5,900,000 2.03% 2,075,000 1,625,000 450,000 2014 General Obligation Notes 1,300,000 2.49% 1,125,000 75,000 1,050,000 2015 General Obligation Notes 3,550,000 2.71% 2,990,000 210,000 2,780,000 2015 General Obligation Notes 1,650,000 3.08% 1,500,000 50,000 1,450,000 2016 General Obligation Notes 1,525,000 2.23% 950,000 125,000 825,000 2017 General Obligation Notes 8,050,000 2.46% 7,980,000 185,000 7,795,000 2018 General Obligation Notes 3,680,000 2.92% 3,680,000 145,000 3,535,000 2018 Bank Loan Storm Water 550,000 2.92% 550,000 75,000 475,000 TOTAL GENERAL OBLIGATION DEB T 26,200,000 3,490,000 22,710,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 250,000 25,000 225,000 2017 General Obligation Notes 200,000 2.68% 185,000 20,000 165,000 TOTAL TAX INCREMENTAL DISTRICT NO. 4 435,000 45,000 390,000 TAX INCREMENTAL DISTRICT NO. 5 2010 General Obligation Bonds 3,950,000 3.40% 3,625,000 200,000 3,425,000 2010 General Obligation Bonds 6,575,000 4.20% 6,000,000 350,000 5,650,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 9,625,000 550,000 9,075,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes (2015 Ref 2,435,000 2.38% 1,185,000 200,000 985,000 2010 General Obligation Notes 1,350,000 2.22% 425,000 200,000 225,000 TOTAL TAX INCREMENTAL DISTRICT NO. 6 1,610,000 400,000 1,210,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 750,000 75,000 675,000 2018a General Obligation Note 100,000 2.87% 100,000 0 100,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 850,000 75,000 775,000 TAX INCREMENTAL DISTRICT NO. 8 2017 General Obligation Notes 1,565,000 2.23% 1,465,000 110,000 1,355,000 2017 General Obligation Notes 200,000 2.73% 185,000 20,000 165,000 2018a General Obligation Notes 850,000 2.88% 850,000 10,000 840,000 2018 Bank Loan 300,000 4.25% 300,000 25,000 275,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 2,800,000 165,000 2,635,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 570,000 5,000 565,000 TOTAL TAX INCREMENTAL DISTRICT NO. 1 0 570,000 5,000 565,000 TOTAL GENERAL OBLIGATION DEBT 42,090,000 4,730,000 37,360,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 1,400,000 125,000 1,275,000 2015 Revenue Bonds 1,225,000 3.48% 1,025,000 75,000 950,000 2016 Revenue Bonds 1,225,000 2.37% 1,125,000 50,000 1,075,000 2018 Revenue Bonds 1,190,000 2.37% 1,190,000 25,000 1,165,000 TOTAL SANITARY SEWER UTILITY 4,740,000 275,000 4,465,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 1,200,000 75,000 1,125,000 TOTAL STORM SEWER UTILITY 1,200,000 75,000 1,125,000 LEASE REVENUE BOND S 2015 RDA Lease 10,500,000 3.88% 9,350,000 425,000 8,925,000 TOTAL Lease Revenue Bonds 9,350,000 425,000 8,925,000 CITY OF KAUKAUNA 2019 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2018 Page 5 - 3 TAX TAX TAX TAX TAX ENVIRONMENTAL REDVELOPMENT STORM SANITARY DEBT INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL REMEDIATION AUTHORITY WATER SEWER SERVICE DISTRICT #4 DISTRICT #5 DISTRICT #6 DISTRICT #8 DISTRICT #10 TID LEASE UTILITY UTILITY GRAND YEAR FUND DEB T DEBT DEBT DEBT DEBT DEBT DEBT DEBT DEBT TOTAL 2019 3,262,744 56,550 925,250 440,238 250,410 25,965 104,295 787,844 846,161 673,144 7,372,600 2020 3,000,683 55,525 1,381,125 258,538 231,683 16,863 150,588 770,844 765,003 570,506 7,201,357 2021 2,584,787 79,000 1,420,500 201,050 268,595 46,488 151,619 753,844 1,373,592 527,837 7,407,311 2022 3,007,986 77,100 1,482,250 196,675 284,770 50,675 152,056 736,844 382,397 505,873 6,876,626 2023 2,794,880 158,825 1,538,250 191,425 310,233 69,550 171,463 719,844 349,922 507,430 6,811,820 2024 2,789,117 50,750 1,539,200 210,800 324,133 77,888 165,188 702,844 385,057 494,957 6,739,933 2025 2,298,732 0 1,635,150 263,900 346,497 95,638 16,813 685,844 121,750 504,874 5,969,197 2026 1,997,650 0 1,670,650 0 338,411 98,013 16,363 668,844 119,500 498,131 5,407,561 2027 2,999,861 0 0 0 364,613 100,119 15,894 651,844 116,250 519,601 4,768,182 2028 950,194 0 0 0 340,316 111,788 20,325 634,844 113,000 459,656 2,630,123 2029 (531,405) 0 0 0 131,375 0 0 618,906 641,155 369,625 1,229,656 25,155,229 477,750 11,592,375 1,762,625 3,191,036 692,983 964,601 7,732,344 5,213,787 5,631,636 62,414,365 2019 BUDGET AS OF DECEMBER 31, 2019 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 2018 1,088,410,600 42,090,000 77.3% 2017 1,027,973,700 40,300,000 78.4% 2016 987,297,400 35,400,000 71.7% 2015 944,939,900 37,265,000 78.9% 2014 922,944,000 35,925,000 77.8% 2013 896,096,700 38,025,000 84.9% 2012 898,369,100 40,325,000 89.8% 2011 932,227,600 40,450,000 86.8% 2010 935,396,400 40,385,000 86.3% 2009 923,875,600 40,570,000 87.8% 2008 928,064,700 38,160,000 82.2% CITY OF KAUKAUNA 2019 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2008 THROUGH 2018 Page 5 - 5 82.2% 87.8% 86.3% 86.8% 89.8% 84.9% 77.8% 78.9% 71.7% 78.4% 77.3% 45.1% 51.0% 49.2% 50.3% 52.8% 49.1% 45.6% 44.2% 40.1% 49.4% 51.1% 37.1% 36.8% 37.1% 36.5% 37.0% 35.8% 32.2% 34.7% 31.6% 29.0% 26.2% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Percentage Fiscal Year CITY OF KAUKAUNA Percent of Legal Debt Limit 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 2018 16,049 1,088,410,600 42,090,000 23,913,497 18,176,503 1.67% 1,132.56 2017 15,926 1,027,973,700 40,300,000 18,810,105 21,489,895 2.09% 1,349.36 2016 15,848 987,297,400 35,400,000 19,852,296 15,547,704 1.57% 981.05 2015 15,799 944,939,900 37,265,000 21,260,722 16,004,278 1.69% 1,012.99 2014 15,725 922,944,000 35,925,000 19,633,810 16,291,190 1.77% 1,036.01 2013 15,715 896,096,700 38,025,000 21,999,659 16,025,341 1.79% 1,019.75 2012 15,627 898,369,100 40,325,000 23,504,531 16,820,469 1.87% 1,076.37 2011 15,519 932,227,600 40,450,000 21,811,214 18,638,786 2.00% 1,201.03 2010 15,462 935,396,400 40,385,000 20,312,900 20,072,100 2.15% 1,298.16 2009 15,414 923,875,600 40,570,000 19,395,000 21,175,000 2.29% 1,373.75 2008 15,229 928,064,700 38,160,000 19,745,000 18,415,000 1.98% 1,209.21 CITY OF KAUKAUNA 2019 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 2019 4,730,000 1,311,918 6,041,918 14,233,009 42.45% 2018 4,435,000 1,300,541 5,735,541 13,696,802 41.88% 2017 3,350,000 1,081,513 4,431,513 13,350,604 33.19% 2016 3,390,000 1,199,099 4,589,099 13,422,675 34.19% 2015 3,760,000 1,218,994 4,978,994 12,765,767 39.00% 2014 4,425,000 1,251,319 5,676,319 12,468,789 45.52% 2013 3,200,000 1,465,290 4,665,290 12,232,971 38.14% 2012 2,925,000 1,495,203 4,276,538 14,132,539 30.26% 2011 2,710,000 1,589,207 4,299,207 14,045,193 30.61% 2010 15,410,000 1,594,414 17,004,414 13,899,315 122.34% 2009 2,255,000 1,777,809 4,032,809 13,494,514 29.88% * 2014 Debt service total includes refinancing $1,000,000 notes for ERTIF #1 CITY OF KAUKAUNA 2019 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES ** 2010 Debt service total includes refinancing $12,985,000 bond and note anticipation notes for TID No. 5, TID No. 6, and general oblogation note anticipation notes. Page 5 - 8 TOTAL STORM SANITARY CURRENT CURRENT AND ACTUAL WATER SEWER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #4 TID #5 TID #6 TID #8 TID #10 ERTIF UTILITY UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENT S PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS IMPACT REQUIREMENT S LEVY IMPACT 2019 5,499,830.35 45,000 550,000 400,000 164,647 5,000.00 75,000 560,641 492,954 3,206,588 0 3,206,588 2020 5,513,724.38 45,000 1,025,000 225,000 155,706 0.00 125,000 498,920 406,858 3,032,240 500,000 3,532,240 2021 5,888,608.50 70,000 1,100,000 175,000 196,810 30,000.00 130,000 805,688 373,368 3,007,742 500,000 3,507,742 2022 5,537,961.56 70,000 1,200,000 175,000 217,962 35,000.00 135,000 251,976 363,890 3,089,134 480,000 3,569,134 2023 5,644,162.55 155,000 1,300,000 175,000 249,163 55,000.00 160,000 202,998 377,780 2,969,222 500,000 3,469,222 2024 5,760,415.13 50,000 1,350,000 200,000 270,415 65,000.00 160,000 246,998 377,780 3,040,222 500,000 3,540,222 2025 5,181,721.50 0 1,500,000 260,000 301,722 85,000.00 15,000 255,998 402,780 2,361,222 1,000,000 3,361,222 2026 4,793,083.99 0 1,600,000 0 303,084 90,000.00 15,000 0 409,725 2,375,275 1,200,000 3,575,275 2027 4,344,505.00 0 0 0 339,505 95,000.00 15,000 0 445,143 3,449,857 200,000 3,649,857 2028 2,315,987.04 0 0 0 325,987 110,000.00 20,000 0 400,000 1,460,000 2,000,000 3,460,000 2029 975,000.00 0 0 0 125,000 0 0 0 325,000 525,000 2,800,000 3,325,000 2030 1,000,000.00 0 0 0 150,000 0 0 0 325,000 525,000 2,500,000 3,025,000 2031 775,000.00 0 0000 00 250,000 525,000 2,000,000 2,525,000 2032 425,000.00 0 0000 00 250,000 175,000 2,000,000 2,175,000 53,655,000 435,000 9,625,000 1,610,000 2,800,000 570,000 850,000 2,823,219 5,200,278 29,741,503 16,180,000 45,921,503 The future debt service amounts above assume borrowing $3.5 million in 2019, $2.5 million in 2020 and 2021 . CITY OF KAUKAUNA 2019 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2019 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 2018 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 6-4 summarizes anticipated projects. It is also anticipated that additional projects will be added or removed from years 2019 through 2023. Future Perspective: The schedule on page 5-9 indicates consistent debt service requirements for the foreseeable future and is based on $3,500,000 of new borrowing in 2019 for General Infrastructure. Borrowing will then level out to $2,500,000 per year thereafter. Debt service payments are projected to level out beginning in 2020. Page 6 - 1 CITY OF KAUKAUNA DESCRIPTION BALANCE AS OF JANUARY 1, 2018 Assigned for Subsequent Years Expenditures 743,214 PROJECTED CHANGE IN FUND BALANCE FROM 2017 OPERATIONS Revenues & Other Financing Sources 4,234,405 Expenditures (2,746,081) SUBTOTAL 1,488,324 PROJECTED BALANCE AS OF DECEMBER 31, 2018 Assigned for Subsequent Years Expenditures 2,231,538 2019 BUDGET CAPITAL PROJECTS FUND PROJECTED FUND BALANCE AS OF DECEMBER 31, 2018 BALANCE Page 6 - 2 2018 2018 2017 2018 6 MONTH ESTIMATED 2019 DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE State Gants 0 0 $2,250,000 Other Revenue 645,504 0 38,182 40,000 $0 Interest 16,517 10,000 5,493 14,405 10,000 TOTAL REVENUE 662,021 10,000 43,675 54,405 2,260,000 EXPENDITURES 420 Streets and Sidewalk 6,554,035 890,000 691,777 2,270,665 $2,450,000 421 Equipment 176,885 309000 55,028 416,604 $521,000 422 Park and Pool 56,813 368,000 27,140 43,188 $2,820,000 423 Buildings & Miscellanious 0 1,830,000 15,624 15,624 $1,300,000 Bond Issuance Expense 0 0 25,000 TOTAL EXPENDITURES 6,787,733 3,397,000 789,569 2,746,081 7,116,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 4,475,000 3,500,000 0 3,680,000 $3,356,000 Transferred from Special Assessment Fund 1,788,308 0 500,000 $1,500,000 TOTAL OTHER FINANCING SOURCES (USES) 6,263,308 3,500,000 0 4,180,000 4,856,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 137,596 113,000 (745,894) 1,488,324 0 Cash Balance at December 31, 2017 743,214 Cash Balance at December 31, 2018 2,231,538 Cash Balance at December 31, 2019 2,231,538 CITY OF KAUKAUNA 2019 Budget CAPITAL PROJECTS FUND REVENUES & EXPENDITURES SUMMARY Page 6 - 3 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2019 EQUIPMENT Replace 2009 Kubota Tractor (#107) $30,000 $30,000 Replace 2009 Kubota Mower (#109) $20,000 $20,000 Replace 2009 John Deere Mower (#125) $18,000 $18,000 Replace 2009 Peterbuilt Garbage Truck (#224) $273,000 $273,000 Mini End Loader $180,000 $180,000 2019 MUNICIPAL BUILDINGS/STRUCTURES Replace Accounting Software $200,000 $200,000 Building Remodel for Streets/Parks/Recreation $1,000,000 $1,000,000 2019 SANITARY SEWER Plank Road Area (Plank Road, Washington Street, Green Bay $950,000 $200,000 $750,000 Road, Florence Street) Ridge Court - Laterals to Undeveloped Property $25,000 $25,000 Manhole Lining $25,000 $25,000 2019 PARK IMPROVEMENTS CTH CE Trail Extension to East $600,000 Boardwalk Trail across Fox River to Little Chute $2,500,000 $250, 000 $2,250,000 Pool Deck Replacement/Patio/Splash Pad $200,000 $200,000 Pool Climbing Wall Feature $50,000 $50,000 Wisconsin Avenue Boat Dock $50,000 $50,000 1000 Island River Bank Study $20,000 $20,000 2019 STORM SEWER Wisconsin Avenue/Desnoyer Street Area (Phase 1 of 2) $325,000 $40,000 $285,000 Erosion Control/Remediation - Shoreline/Outfalls/Streambanks $35 ,000 $35,000 Pond Restoration Projects - Janet & Wildlife $40,000 $40,000 Page 6 - 4 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2019 STREET PAVING New Concrete Streets $1,300,000 $450,000 $850,000 Antelope Trail - 1250' Gray Squirrel - Antelope Trail to Bear Paw Trail - 350' Bear Paw Trail - White Birch to Gray Squirrel - 1250' White Birch - White Wolf to Bear Paw - 700' Andrea Michelle Court - 550' Ridge Court - 800' Moon Ridge - 800' Reconstruction Sarah Street/Doty Street/Wisconsin Ave Area $825,000 $350,000 $475,000 (Phase 1 of 2) Wisconsin/Desnoyer/Kaukauna Alley Reconstruction $100,000 $100,000 Concrete Street Repair Patch Program $25,000 $25,000 $2,250,000 $925,000 $1,325,000 PAVING 2019 SIDEWALKS Replace Defective Walks $200,000 $25,000 $175,000 2019 MISCELLANEOUS Regulatory/Street Sign Upgrade $20,000 $20,000 Replace Retaining Wall - Fox River Adjacent New River Walk $80,0 00 $80,000 TOTAL $9,091,000 $3,261,000 $1,765,000 $360,000 $775,000 $0 $2,250,000 PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Page 6 - 5 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2020 EQUIPMENT Replace 2008 Four Wheel Drive Pick Up Truck (#11) $24,000 $24,000 Replace 1991 John Deere Grader w/Wing (#21) PENDING Replace 2009 Peterbuilt Garbage Truck (#225) $284,000 $284,000 2020 MUNICIPAL BUILDINGS/STRUCTURES 2020 SANITARY SEWER River Street Sanitary Sewer $90,000 $5,000 $85,000 $350,000 $350,000 Bel Air Court Lift Station Work / Force Main Replacement $150,000 $150,000 2020 PARK IMPROVEMENTS Haas Road Park Pavillion $250,000 $250,000 2020 STORM SEWER Ducharme Street/Armstrong Lane/High Street $300,000 $10,000 $290,000 Sarah Street / Doty Street Area (Phase 2 of 2) $250,000 $60,000 $190,000 CTH Z Street Storm Sewer $200,000 $200,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Page 6 - 6 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2020 STREET PAVING New Concrete Streets Ben's Way/Rusty Court/Rusty Street/Greyhound Street/Boxer $400,000 $75,000 $325,000 Reconstruction Sarah Street/Doty Street/Depot Street $1,100,000 $400,000 $700,000 Ducharme Street (CTH "OO" to Gertrude Street) - 1935' $600,000 $225,000 $375,000 Armstrong Lane (Ducharme Street to End) - 475' $50,000 $15,000 $35,000 High Street (700') $150,000 $75,000 $75,000 STH 96 (Green Bay Road) $2,300,000 $200,000 $100,000 $2,000,000 River Street/Parking Area $300,000 $200,000 $100,000 Dog Walking Park Parking Lot Pavement $50,000 $50,000 $4,950,000 $1,190,000 $1,710,000 PAVING 2020 SIDEWALKS None 2020 MISCELLANEOUS Regulatory/Street Sign Upgrade $20,000 $20,000 TOTAL $6,903,000 $1,818,000 $1,785,000 $715,000 $585,000 $0 $2,000,000 PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Page 6 - 7 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 EQUIPMENT Replace 2011 Kubota Tractor (#108) Replace 2006 International with Sander, Plow, Wing (#208) 2021 MUNICIPAL BUILDINGS/STRUCTURES 2021 SANITARY SEWER Replace Back Up Generator (Augustine St) $300,000 $300,000 Lawe Street - CTH J Relay $275,000 $75,000 $200,000 CIPP (Wisconsin Avenue, John St / Ducharme St/Dodge St) $400,000 $400,000 2021 PARK IMPROVEMENTS Jonen Park Complex Expansion $150,000 $150,000 Jonen Park Pavillion $200,000 $200,000 2021 STORM SEWER Island Street - Dodge to Tail Race $80,000 $80,000 Replace Back up Generator - Tower Drive $300,000 $300,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Pool Road and Parking Lot $60,000 $60,000 Page 6 - 8 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 STREET PAVING New Concrete Streets $700,000 $250,000 $450,000 Alyssa, Mera, Mase Reconstruction Island Street Bridge Over Tail Race $1,769,340 $353,868 $1,415,472 Local Bridge Funding Island Street (Dodge Street to Tail Race) - 400' $150,000 $150,000 ASPHALT RECONSTRUCT Pool Road and Parking Lot $225,000 $225,000 Augustine Street/Plank Road Area $250,000 $250,000 Cleveland Avenue $125,000 $125,000 2021 SIDEWALKS Replace Defective Walks $200,000 $25,000 $175,000 2021 MISCELLANEOUS Regulatory Sign Update - Final $20,000 $20,000 TOTAL $5,239,340 $1,748,868 $700,000 $475,000 $900,000 $0 $1,415,472 PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Page 6 - 9 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2022 EQUIPMENT 2022 MUNICIPAL BUILDINGS/STRUCTURES 2022 SANITARY SEWER Kenneth Avenue Area (Phase 1 of 2 8th & 9th Street) $600,000 $75,000 $525,000 Dodge Street Lift Station Rehabilitation $350,000 $350,000 2022 PARK IMPROVEMENTS Environmental Center Playground Equipment $12,000 $12,000 2022 STORM SEWER Quinney / Metoxen Storm Sewer $400,000 $50,000 $300,000 Schultheis/Oak Street Storm Sewer $50,000 $50,000 Mini Storm Sewer - East 19th Street $125,000 $45,000 $80,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Page 6 - 10 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2022 STREET PAVING Reconstruction Schultheis Street/Oak Street $175,000 $100,000 $75,000 Quinney/Metoxen Street Area Phase 1 $1,200,000 $500,000 $700,000 2022 SIDEWALKS None 2022 MISCELLANEOUS Relocate Composte/Recycling Site at Red Hills $15,000 $15,000 TOTAL $2,962,000 $627,000 $945,000 $465,000 $875,000 $0 $0 PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Page 6 - 11 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2023 EQUIPMENT 2023 MUNICIPAL BUILDINGS/STRUCTURES 2023 SANITARY SEWER Kenneth Avenue Area (Phase 2 of 2, 7th St to Park St) $900,000 $150,000 $750,000 Manhole Lining/Repair $50,000 $50,000 2023 PARK IMPROVEMENTS 2023 STORM SEWER Quinney/Metoxen Street Area Phase 2 $350,000 $50,000 $300,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Page 6 - 12 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2019-202 3 2015 G.O. Debt Retired: $3.76 Million YEAR CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2023 STREET PAVING New Concrete Streets $1,600,000 $600,000 $1,000,000 Red Fox, White Dove, White Birch, Boxer, Greyhound, Bens Way Reconstruction Quinney/Metoxen Street Area Phase 2 $1,300,000 $500,000 $700,000 Alley Reconstruction $100,000 $100,000 2023 SIDEWALKS Replace Defective Walks $200,000 $25,000 $175,000 2023 MISCELLANEOUS Concrete/Asphalt Recycling (Red Hills) $10,000 $10,000 TOTAL $4,545,000 $635,000 $1,675,000 $1,335,000 $800,000 $0 $0 Page 6 - 13 Page 6 - 14 Page 7 - 1 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ASSESSMENT MISSION STATEMENT To uniformly and eq uitably 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. This year the budget includes a $72,000 for a city wide reassessment. The Ratio is hovering around 91%. Once the city's equalization ratio falls below the 90% level a citywide reassessment is mandated by state statute. The ratio is expected to fall below this level next year. City Staff plans to budget money for the next three budget cycles to cover the cost of the city wide reassessment. Increase (Decrease) in 2019 Budget The Assessment budget increased $73,752 or 263.4% Page 7 - 2 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51505 DEPARTMENT: ASSESSMENT 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payrol l 75 150 0 150 150 5154 Social Securit y 22 0 2 2 TOTAL PERSONNEL SERVICES 77 152 0 152 152 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 26,634 27,848 26,108 27,000 104,600 TOTAL NON-PERSONNEL SERVICES 26,634 27,848 26,108 27,000 104,600 TOTAL ASSESSMENT 26,711 28,000 26,108 27,152 104,752 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 3 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: AUDITING SERVICES MISSION STATEMENT The department identifies the annual financial audit costs for the City. Increase (Decrease) in 2019 Budget The Auditing Services budget increased $1,500 or 6.98% Page 7 - 4 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51515 DEPARTMENT: AUDITING SERVICES 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 24,575 21,500 16,000 25,000 23,000 TOTAL NON-PERSONNEL SERVICES 24,575 21,500 16,000 25,000 23,000 TOTAL AUDITING SERVICES 24,575 21,500 16,000 25,000 23,000 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 5 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENE RAL GOVERNMENT DEPARTMENT: CITY ATTORNEY MISSION STATEMENT The City Attorney is required by Section 62.09 (12) of the Wisconsin Statutes to handle all legal matters in which the City has an interest. Increase (Decrease) in 2019 Budget The City Attorney budget decreased ($14,332) or (8%) Page 7 - 6 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51305 DEPARTMENT: CITY ATTORNEY 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 89,720 118,038 45,184 107,408 122,986 Fringe Benefits 5151 Retirement Plan 11,765 12,390 4,933 6,199 6,392 5152 Residenc y 00 0 0 0 5154 Social Securit y 6,877 9,030 3,285 7,294 7,698 5157 Group Health Insurance 20,228 33,674 11,159 21,518 21,656 5160 Group Life Insurance 154 162 88 176 185 5163 Workers Compensation 82 189 76 172 184 TOTAL PERSONNEL SERVICES 128,826 173,483 64,725 142,767 159,101 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 270 400 0 0 300 5208 Travel - City Business 0 1,000 0 0 1000 5211 Education & Memberships 1,500 1,500 537 550 1500 Purchased Services 5303 Communications 280 240 150 150 200 5315 Maintenance - Office Equipment 220 200 0 0 5325 Contractual Services 12,205 2,000 7,073 12,000 2000 Supplies 5401 Office Supplies 300 400 0 250 250 5431 Postage 147 0 19 40 40 TOTAL NON-PERSONNEL SERVICES 14,922 5,740 7,779 12,990 5,290 OUTLAY 5804 Office Equipment 0 0 896 896 500 TOTAL OUTLAY 0 0 896 896 500 TOTAL CITY ATTORNEY 143,748 179,223 73,400 156,653 164,891 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 7 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET City Attorney 0.75 0.75 92,525 92,525 95,397 Paralegal 0.50 0.50 25,513 14,883 27,589 TOTAL 1.25 1.25 89,720 118,038 107,408 122,986 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7 - 8 Page 7 - 9 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER MISSION STATEMENT Performs duties as required by State Statutes, care and custody of the corporate seal and all papers and records of the City. Attend council meetings and maintain records of proceedings. Coordinate agendas and minutes for other committees, commissions, and boards. Maintain and update the ordinance book. Issue and maintain records for licenses and permits. Administer oaths. Collect, invest, and disburse municipal funds. 2018 - 2019 Goals and Objectives Prepare numerous agendas and recording of minutes, resolutions, and ordinances. Issue various licenses and permits. Maintain City records. Administer oaths of office. Meet Legal Advertising deadlines. Meet Posting requirements. 2017 - 2018 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. 2018 - 2019 Goals and Objectives Prepare numerous agendas and recording of minutes, resolutions, and ordinances. Issue various licenses and permits. Maintain City records. Administer oaths of office. Meet Legal Advertising deadlines. Meet Posting requirements. Increase (Decrease) in 2019 Budget The Clerk/Treasurer budget increased $32,283 or 15.88% Page 7 - 10 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER Service Efforts: ITEM AS OF 12/31/16 AS OF 12/31/17 AS OF 06/30/18 # of council meetings 26 24 13 # of real estate inquiry forms processed 435 # of deposits made 290 # of resolutions processed 46 36 14 # of ordinances processed 28 15 4 # of tax bills issued 7,054 # of receipts issued 5,056 5065 2827 # of licenses issued 335 # of dog licenses issued 831 1016 726 # pieces of mail processed 29,602 Yard waste vouchers issued 611 625 156 Non-refrigerant stickers issued 79 88 47 Refrigerant stickers issued 126 123 53 # of long-term debt issues/IRB 3 Page 7 - 11 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK/TREASURER 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 101,752 105,722 48,458 106,102 124,383 5107 Overtime Pa y 0 0 1,486 3,000 3,000 5119 Longevity Pa y 80 120 0 120 140 Fringe Benefits 5151 Retirement Plan 11,111 8,765 4,437 7,109 7,165 5152 Residenc y 00 0 0 0 5154 Social Securit y 7,526 8,088 3,614 8,117 9,756 5157 Group Health Insurance 40,457 43,036 20,917 43,036 43,312 5160 Group Life Insurance 399 415 116 231 243 5163 Workers Compensation 1,399 2,718 1,247 2,719 2,648 TOTAL PERSONNEL SERVICES 162,723 168,864 80,274 170,434 190,647 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 598 800 582 1,000 800 5208 Travel - City Business 946 900 0 900 900 5211 Education & Memberships 120 300 110 300 300 Purchased Services 5325 Contractual Services 6,183 7,000 5,801 10,000 10,000 5328 Advertising 4,776 10,000 0 10,000 10,000 5334 Printing Expense 6,205 1,000 4,555 9,000 7,500 Supplies 5401 Office Supplies 1,633 2,000 978 2,000 2,000 5402 Desktop Printing Expense 0 0 600 1,200 1,000 5422 Data Processing Supplies 125 500 0 500 500 5499 Miscellaneous 13,289 12,000 4,154 10,000 12,000 TOTAL NON-PERSONNEL SERVICES 33,873 34,500 16,779 44,900 45,000 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL CLERK/TREASURER 196,596 203,364 97,053 215,334 235,647 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 12 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Clerk/Treasurer 1.00 1.00 67,252 67,252 69,393 Office Assistant 1.00 1.00 38,470 38,850 39,993 Office Assistant 0.00 0.50 0 0 14,997 TOTAL 2.00 2.50 101,752 105,722 106,102 124,383 DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER CITY OF KAUKAUNA 2019 BUDGET Page 7 - 13 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENE RAL GOVERNMENT DEPARTMENT: COMMISSIONERS MISSION STATEMENT Th e costs of Police and Fire Commissioners ($75 per month) and Utility Commissioners ($300 per quarter) are charged to this department. Kaukauna Utility refunds the cost of Utility Commissioners. Increase (Decrease) in 201 9 Budget The Commissioner’s budget decreased ($100) or (1.93%) Page 7 - 14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 3,375 4,500 3,150 4,500 4,500 Fringe Benefits 5154 Social Securit y 91 65 50 65 65 5163 Workers Compensation 17 1 7 7 TOTAL PERSONNEL SERVICES 3,467 4,572 3,201 4,572 4,572 NON-PERSONNEL SERVICES 5205 Seminar Expense 0 300 (1,200) 300 300 5211 Education & Memberships 600 300 0 0 200 TOTAL NON-PERSONNEL SERVICES 600 600 (1,200) 300 500 TOTAL COMMISSIONERS 4,067 5,172 2,001 4,872 5,072 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL 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 5,738 4,500 4,500 4,500 **FTE calculation not readily determined due to the nature of the position. CITY OF KAUKAUNA 2019 BUDGET Page 7 - 16 Page 7 - 17 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL MISSION STATEMENT The City Council will serve the needs and concerns of the City and strive to affect the greatest good for the community as a whole while maintaining a solid perspective between individual rights and the common good. The City Council will take a leadership position in the community. It will act as the catalyst for new programs based on the needs of the community. The Council will promote cooperation between various segments of the community. The City Council together with the Mayor and staff will develop and adopt a fiscally responsible budget on an annual basis. This budget will provide the resources to maintain a high quality of service yet must be responsive to economic conditions both within and outside the community. Based on the realization that the needs of the City are continually changing, the Council will periodically review policies and procedures so that City Government as a whole can maintain a high level of effectiveness. The Council will strive to keep the citizens informed on matters affecting the community. At the same time, the Council must keep well informed on the needs and concerns of the citizens and respond to these needs in a consistent and prudent manner. The Council will seek and respect the recommendations of the Mayor, staff members, and various boards and commissions. The Council accepts the fact that good government is a cooperative process and that encouraging and accepting these recommendations does not diminish the authority of the Council. The Council will continue to be cognizant of the needs of City employees and strive for a satisfying work experience. The Council will encourage its employees to upgrade their skills. The Council will continue to identify areas within the community that need special attention and develop programs for their improvement. The Council will encourage legislation at the County, State and Federal levels that is in the best interest of the community. The Council will promote the community both within and outside. Increase (Decrease) in 2019 Budget The Common Council budget increased $946 or 2.27% Page 7 - 18 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51105 DEPARTMENT: COMMON COUNCIL 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 37,326 34,320 17,110 34,320 34,320 Fringe Benefits 5154 Social Securit y 530 498 248 498 498 5163 Workers Compensation 32 55 27 55 51 TOTAL PERSONNEL SERVICES 37,888 34,873 17,386 34,873 34,869 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,244 3,000 514 3,000 3,000 5208 Travel - City Business 0 600 0 700 700 5211 Education & Memberships 400 3,000 4,106 4,200 4,000 5499 Miscellaneous 0 250 11 100 100 TOTAL NON-PERSONNEL SERVICES 2,644 6,850 4,631 8,000 7,800 TOTAL COMMON COUNCIL 40,532 41,723 22,016 42,873 42,669 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 19 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL 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 36,533 34,320 34,320 34,320 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL Page 7 - 20 Page 7 - 21 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMUNITY ENRICHMENT MISSION STATEMENT To develop and promote municipal programs that foster an appreciation of the arts, provide healthy lifestyle options, and utilize Kaukauna’s parks and public places to the greatest extent possible. 2018 – 2019 Goals and Objectives The Community Enrichment Coordinator is charged with the task of administering the annual Downtown Farmer’s Market. This market had been subsidized through revenue from the Downtown TIF District whose expenditure period has eclipsed. Alternative sources of funding must be implemented to fill this gap while providing the services of the market and winter market. The Department will strive to increase attendance at the LIVE! From Hydro concert series by adding to the venue and appealing to a larger audience base. The Department will also place greater emphasis on promoting Hydro Park, the downtown plazas, and the new Pike Overlook adjacent to the Kauk auna Public Library. Increase (Decrease) in 2019 Budget The Community Enrichment budget is new for 2019. Page 7 - 22 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 00 0 0 0 5104 Temporary Payrol l 0 0 0 0 17,839 5119 Longevity Pa y 00 0 0 0 Fringe Benefits 5151 Retirement Plan 0 0 0 0 878 5152 Residenc y 00 0 0 0 5154 Social Securit y 0 0 0 0 1,365 5157 Group Health Insurance 00 0 0 0 5160 Group Life Insurance 00 0 0 4 5 5163 Workers Compensation 0 0 0 0 665 TOTAL PERSONNEL SERVICES 0 0 0 0 20,792 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 400 5208 Travel - City Business 00 0 0 5 0 5211 Education & Memberships 00 0 0 5 0 Purchased Services 5303 Communications 00 0 0 0 5325 Contractual Services 0 0 0 0 38,000 5334 Printing Expense 0 0 0 0 200 5340 Rent - Equipment 0 0 0 0 180 Supplies 5401 Office Supplies 0 0 0 0 100 5402 Desktop Printing Expense 0 0 0 0 100 TOTAL NON-PERSONNEL SERVICES 0 0 0 0 39,080 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL COMMUNITY ENRICHMENT 0 0 0 0 59,872 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 23 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENE RAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Ad ministration of elections per State Statutes. 2017 - 2018 Goals and Ob jectives Conduct two elections in 2017 and four in 2018. Ongoing training for election officials and staff. Continue to use Carnegie Building as polling place while waiting for the completion of the remodeling of the Community Room. 2017 - 2018 Accompl ishments Conducted two elections in 2017 and six in 2018. Ongoing training for election officials and staff. Use Kaukauna Library as polling place while waiting for the completion of the remodeling of the Community Room. 2018 - 2019 Goals and Ob jectives Conduct six elections in 2018 and two in 2019. Ongoing training for election officials and staff. Continue to use the Kaukauna Library as polling place while waiting for the completion of the remodeling of the Community Room. Increase (Decrease) in 2019 B udget The Elections budget decreased ($11,208) or (33.40%) Service Efforts: ELECTION NO. OF REGISTERED VOTERS ELECTION DAY CHANGES Primary – 2/21/17 9,374 10 Spring – 4/4/17 9361 15 Primary – 2/20/18 48 Spring – 4/3/18 550 Partisan Primary – 8/14/18 General Election – 11/6/18 Page 7 - 24 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 200 924 2,000 2,000 5104 Temporary Payrol l 5,583 20,000 9,315 15,000 10,000 Fringe Benefits 5151 Retirement Plan 0 13 95 134 131 5154 Social Securit y 0 15 70 153 153 5163 Workers Compensation 53 2 3 5 2 7 1 8 TOTAL PERSONNEL SERVICES 5,588 20,260 10,440 17,314 12,302 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 200 0 200 200 5208 Travel - City Business 86 100 0 100 100 Purchased Services 5325 Contractual Services 0 2,000 61 2,000 2,000 5334 Printing Expense 1,056 6,000 557 6,000 3,000 Supplies 5401 Office Supplies 933 4,000 790 4,000 4,000 5431 Postage 98 500 200 500 500 5499 Miscellaneous 24 500 61 500 250 TOTAL NON-PERSONNEL SERVICES 2,198 13,300 1,670 13,300 10,050 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL ELECTIONS 7,785 33,560 12,109 30,614 22,352 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 25 CITY OF KAUKAUNA 2019 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. 2017 - 2018 Goals and Objectives Research and Implement a time and attendance software program that will reduce human errors, time entering data and save the city money by eliminating these errors and inefficiencies. Finish vetting and Implement the remaining two components of the Invoice processing software that will increase efficiencies and allow for more flexibility with staffing in the Finance department. Setup department managers and other staff with access to current Accounting system to allow for visibility to accounts, reporting, etc. Establish budgeting process within current system rather than with excel spreadsheets 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. 2017 - 2018 Accomplishments Implemented a time and attendance Software Established a 5 year operating Plan Retooled the budget process that now includes all departments working together for a betterment of the budget and 5 year operating plan 2018 – 2019 Goals and Objectives Implement automated Accounts Payable process that will save city time and money. Through this process it will give access to other department manager’s accounts and invoices for reference Setup department managers and other staff with access to current Accounting system to allow for visibility to accounts, reporting, etc. Establish Monthly/Quarterly Reporting that will show the budget to actual spend to aid in managing budgeted funds aid initiatives. Continue to evaluate our Environmental Resource Partner (ERP) A.K.A, our accounting software to see if we can do more with it regarding reporting and data analysis. Increase (Decrease) in 2019 Budget The Finance budget increased $26,207 or 6.73% Page 7 - 26 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 204,227 210,870 100,491 210,870 217,196 5119 Longevity Pa y 660 695 0 695 755 Fringe Benefits 5151 Retirement Plan 17,969 17,827 8,639 17,827 14,276 5152 Residenc y 0 0 0 0 3,740 5154 Social Securit y 15,279 16,185 7,359 16,185 16,673 5157 Group Health Insurance 58,684 43,036 22,318 43,036 64,967 5160 Group Life Insurance 338 351 174 348 365 5163 Workers Compensation 187 339 171 339 327 TOTAL PERSONNEL SERVICES 297,343 289,303 139,152 289,299 318,299 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 873 1,000 0 800 2,000 5208 Travel - City Business 206 600 60 500 600 5211 Education & Memberships 155 700 25 600 700 Purchased Services 5303 Communications 455 600 300 600 600 5325 Contractual Services 89,963 93,750 42,216 93,750 90,029 5334 Printing Expense 850 650 0 650 700 Supplies 5401 Office Supplies 750 900 200 600 700 5402 Desktop Printing Expense 159 250 0 250 250 5422 Data Processing Supplies 0 250 0 250 250 5423 Filing Fees 65 0 35 70 70 TOTAL NON-PERSONNEL SERVICES 93,478 98,700 42,836 98,070 95,899 OUTLAY KITD User Fees 00 0 0 0 KITD Infrastructure Mtnce/Replace 00 0 5804 Office Equipment 0 1,400 0 600 1,400 TOTAL OUTLAY 0 1,400 0 600 1,400 TOTAL FINANCE 390,821 389,403 181,987 387,969 415,598 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 27 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Finance Director 1.00 1.00 100,574 100,574 103,592 Staff Accountant 1.00 1.00 60,512 60,512 62,327 Accounting Specialist 1.00 1.00 49,784 49,784 51,277 TOTAL 3.00 3.00 204,227 210,870 210,870 217,196 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE Page 7 - 28 Page 7 - 29 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GEN ERAL GOVERNMENT DEPARTMENT: CITY GARAGE / FIRE STATION & COMMUNITY CENTER MAINTENANCE MISSION STATEMENT Th is department is responsible for all utilities for all three departments. The building maintenance cost for all except the Street and Parks departments is accounted for in this department budget. Finally, the janitorial service in the Community Center and Street Department. Increase (Decrease) in 201 9 Budget The City Garage / Fire Station & Community Center Maintenance budget increased $40,585 or 45.39% Page 7 - 30 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: PARKS / PUBLIC WORKS MAINTENANCE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 22,294 8,313 9,920 8,313 0 5104 Temporary Payrol l 11 0 0 0 0 5107 Overtime Pa y 49 0 182 0 0 5110 Shift Premium Pa y 116 0 (3) 0 0 5113 Job Class Premium Pay 12 0 0 0 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 00 0 0 0 Fringe Benefits 5151 Retirement Plan 1,985 927 122 927 0 5152 Residenc y 00 0 0 0 5154 Social Securit y 1,712 636 726 636 0 5157 Group Health Insurance 4,181 2,637 1,039 2,637 0 5160 Group Life Insurance 89 74 24 48 0 5163 Workers Compensation 455 328 133 328 0 TOTAL PERSONNEL SERVICES 30,903 12,915 12,143 12,889 0 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 2,650 6,000 1,148 6,000 6,000 5306 Heating Fuels 25,069 15,000 18,599 15,000 30,000 5309 Water, Sewer & Electric 54,191 40,000 40,100 40,000 65,000 5312 Maintenance - Building 9,723 15,000 6,899 15,000 27,000 5325 Contractual Services 1,961 500 0 500 2,000 TOTAL NON-PERSONNEL SERVICES 93,595 76,500 66,746 76,500 130,000 TOTAL FIRE DEPT / PW MAINTENANCE 124,498 89,415 78,889 89,389 130,000 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 31 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Janitor 0.15 0.00 8,313 8,313 0 TOTAL 0.15 0.00 22,294 8,313 8,313 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FIRE DEPT MAINTENANCE / DPW Page 7 - 32 Page 7 - 33 CITY OF KAUKAUNA 2019 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 . 2017 - 2018 Goals and Objectives Complete labor contract negotiations for Police contract that expires December 31, 2017. Finalize vendor for Deferred Compensation plan and transition (if applicable) to new vendor. Implement recruitment of positions and onboarding of new hires through Ascentis HR/Payroll software system. Continue with additional legal training to assure compliance with State and Federal programs. Develop a database to post HR information electronically for employees 2017 - 2018 Accomplishments Completed labor contract negotiations for Police contract with a two year agreement that expires December 31, 2019. Finalized vendor selection and transition to new Deferred Compensation plan carrier - ICMA. Implementation of recruitment and on boarding process of new hires through Ascentis HR/Payroll system. 2018 - 2019 Goals and Objectives Complete labor contract negotiations for Fire contract that expires December 31, 2018. Evaluate and make recommendations regarding the Employee Assistance Program (EAP) . Continue to monitor health insurance changes for 2020. Review Personnel Policies and Employee Handbook. Review and recommend any changes with the Performance Review process. Increase (Decrease) in 2019 Budget The Human Resources budget increased $33,500 or 25.13% Page 7 - 34 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5218 Tuition Reimbursement Program 7,284 10,000 5,158 10,000 10,000 Purchased Services 5325 Contractual Services 100,125 115,000 45,275 101,000 150,000 5328 Advertising 1,468 2,000 0 1,000 1,000 5334 Printing Expense 0 150 0 150 150 5385 Employee Wellness Program 1,154 3,000 514 2,000 2,500 5398 Employee Safety Program 1,056 1,000 0 1,000 1,000 5399 Employee Assistance Program 1,945 2,050 1,154 2,050 2,050 5401 Office Supplies 46 100 0 100 100 TOTAL NON-PERSONNEL SERVICES 113,077 133,300 52,101 117,300 166,800 TOTAL HUMAN RESOURCES 113,077 133,300 52,101 117,300 166,800 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 35 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY MISSION STATEMENT This department accounts for the costs associated with managing the City’s computer network . Increase (Decrease) in 2019 Budget The Information Technology budget increased $41,505 or 23.84% Page 7 - 36 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T Purchased Services 5315 Maintenance - Office Equipment 0 1,000 0 1,000 1,000 5324 User Licencing 7,961 8,088 0 8,088 11,388 5325 Contractual Services 191,401 155,000 71,680 170,000 188,205 TOTAL NON-PERSONNEL SERVICES 199,362 164,088 71,680 179,088 200,593 OUTLAY 5804 Office Equipment 0 10,000 0 10,000 15,000 TOTAL OUTLAY 0 10,000 0 10,000 15,000 TOTAL INFORMATION TECHNOLOGY 199,362 174,088 71,680 189,088 215,593 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 37 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GEN ERAL GOVERNMENT DEPARTMENT: MAYOR MISSION STATEMENT Th e 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 requ ires more creative thinking than the previous as our City continues to grow and prosper. 2017 - 2018 Goals and Ob jectives Remodel the former Council Chambers and Community Room as part of Phase III. Promote hotel constructi on on former Lawe Street Gustman auto lot. Work with developer on mul ti-unit housing development on a portion of former Lawe Street Gustman auto lot. Work with investors on c onstructing a large medical facility at Commerce Crossing. Facilitate construct ion of a dental office on a 1.9 acre lot in Commerce Crossing. 2017 - 2018 Accompl ishments Began remodel of the former Council Chambers and Community Room as part of Phase III. Finalized plans for a hot el construction on the former Lawe Street Gustman auto lot. Finalized plans for the c onstruction of a large medical facility at Commerce Crossing. Construction of a dental facility on a 1.9 acre lot in Commerce Crossing completed. 2018 - 2019 Goals and Ob jectives Increase tax base through new development and expansion / rehabilitation of existing facilities. Accommodate redevelopment of sites and facilities within the City such as the St. Al’s site. Work with the state and f ederal agencies to provide funding for the Veteran’s Memorial Lift Badge with accommodations for boat traffic in 2022. Provide tools and other programs to allow city departments to provide top-rate services without significantly increasing General Fund askings. Increase (Decrease) in 201 9 Budget The Mayor Department budget decreased ($12,276) or (5.61%) Page 7 - 38 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 122,013 125,621 59,621 125,621 129,280 5119 Longevity Pa y 420 425 0 425 480 Fringe Benefits 5151 Retirement Plan 16,058 13,263 6,150 8,445 8,499 5152 Residenc y 0 0 542 2,831 2,916 5154 Social Securit y 9,057 9,643 4,377 9,643 9,927 5157 Group Health Insurance 40,457 43,036 18,962 30,165 30,380 5160 Group Life Insurance 769 807 252 504 529 5163 Workers Compensation 1,639 3,174 1,572 3,174 3,083 TOTAL PERSONNEL SERVICES 190,413 195,969 91,478 180,808 185,094 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 539 700 82 700 700 5208 Travel - City Business 639 550 376 550 600 5211 Education & Memberships 570 800 469 800 800 5215 Expense Allowance 1,516 4,500 1,928 3,600 4,000 Purchased Services 5303 Communications 280 400 150 400 400 5325 Contractual Services 63 1,000 0 0 0 5334 Printing Expense 12,467 11,800 1,072 11,100 11,150 5340 Rent - Equipment 1,449 1,400 644 1,449 1,449 Supplies 5401 Office Supplies 955 800 369 700 700 5402 Desktop Printing Expense 0 200 0 200 200 5422 Data Processing Supplies 0 400 0 0 0 5499 Miscellaneous 474 400 (85) 550 550 TOTAL NON-PERSONNEL SERVICES 18,952 22,950 5,006 20,049 20,549 OUTLAY 5804 Office Equipment 0 0 0 0 1,000 TOTAL OUTLAY 0 0 0 0 1,000 TOTAL MAYOR 209,365 218,919 96,484 200,857 206,643 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 39 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Mayor 1.00 1.00 78,432 78,432 80,676 Executive Secretary 1.00 1.00 47,189 47,189 48,604 TOTAL 2.00 2.00 122,013 125,621 125,621 129,280 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR Page 7 - 40 Page 7 - 41 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GEN ERAL GOVERNMENT DEPARTMENT: MUNICIPAL SERVICE BUILDING MAINTENANCE MISSION STATEMENT Ci ty Hall maintenance is responsible for janitorial services in the Municipal Services Building with the exception of the Fire department and portions of the Police department. Building maintenance costs for the Municipal Services Building except the Street and Park departments are accounted for in this department. Increase (Decrease) in 201 9 Budget The Municipal Service Building Maintenance budget decreased ($18,949) or 16.07% Page 7 - 42 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 6,699 11,084 5,135 11,084 0 5104 Temporary Payrol l 0 0 392 0 0 5107 Overtime Pa y 0 0 1,440 0 0 5110 Shift Premium Pa y 10 2 2 0 5113 Job Class Premium Pay 0 0 283 283 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 00 0 0 0 Fringe Benefits 5151 Retirement Plan 668 1,237 81 162 0 5152 Residenc y 00 0 0 0 5154 Social Securit y 545 848 504 870 0 5157 Group Health Insurance 2,518 3,516 232 464 0 5160 Group Life Insurance 32 26 5 9 0 5163 Workers Compensation 155 438 38 449 0 TOTAL PERSONNEL SERVICES 10,618 17,149 8,111 13,323 0 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 1,542 1,800 0 0 0 5306 Heating Fuels 3,430 6,000 2,786 6,000 6,000 5309 Water, Sewer & Electric 34,129 37,000 18,931 38,000 38,000 5312 Maintenance - Building 18,328 20,000 10,729 21,000 20,000 5321 Maintenance - All Other Equip 70 0 0 0 0 5325 Contractual Services 34,744 36,000 15,106 32,000 35,000 TOTAL NON-PERSONNEL SERVICES 92,244 100,800 47,552 97,000 99,000 TOTAL MUNICIPAL BUILDING 102,862 117,949 55,663 110,323 99,000 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 43 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Janitor 0.20 0.00 11,084 11,084 0 TOTAL 0.20 0.00 6,699 11,084 11,084 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL BUILDING MAINTENANCE Page 7 - 44 Page 7 - 45 CITY OF KAU KAUNA 2019 BUDGET DIVISI ON: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE MISSION STA TEMENT 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. 2017 - 2018 G oals and Objectives Continue judicial education Attend judicial meetings Attend clerk meetings Continue to send Default, GCI, TRIP and SDC notices Maintain Point and Pay Maintain TRIP and SDC Maintain pay plans Maintain community service agreements 2017 - 2018 A ccomplishments Continue judicial education Attend judicial meetings Attend clerk meetings and seminars Attend truancy court monthly at high school Attend truancy court monthly at middle school Continue community service program and reminders Continue pay plan contract and reminders Follow up and maintain accounts with TRIP Implemented State Debt collection (SDC) program Implemented online Point and Pay program Continue sending Defaults, GCI, Trip and SDC notices 2018 - 2019 G oals and Objectives Maintain TRIP and State Debt collection (SDC) program Maintain Point and Pay program Attend judicial meetings Continue judicial education Attend Clerk meetings Attend clerk of courts seminars Attend truancy court monthly at high school Attend truancy court monthly at middle school Maintain community service program and reminders Maintain pay plan contract and reminders Continue sending Defaults, GCI, TRIP and SDC notices Attend New Judicial training conference in May 2019 Increase (Decrea se) in 2019 Budget The Municipal Justice budget increased $752 or 1.57% Page 7 - 46 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 29,728 31,024 14,650 31,024 31,963 5119 Longevity Pa y 120 138 0 138 150 Fringe Benefits 5151 Retirement Plan 1,965 1,610 790 1,346 1,356 5152 Residenc y 00 0 0 0 5154 Social Securit y 1,674 1,701 784 1,701 1,753 5160 Group Life Insurance 112 118 59 117 123 5163 Workers Compensation 27 50 24 50 48 TOTAL PERSONNEL SERVICES 33,626 34,641 16,306 34,376 35,393 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 489 800 0 500 800 5208 Travel - City Business 48 450 0 100 450 5211 Education & Memberships 840 840 740 840 840 Purchased Services 5325 Contractual Services 10,470 10,007 1,100 10,000 10,007 5334 Printing Expense 551 300 0 150 300 Supplies 5401 Office Supplies 74 300 10 150 300 5402 Desktop Printing Expense 77 250 0 200 250 5422 Data Processing Supplies 0 250 0 250 250 TOTAL NON-PERSONNEL SERVICES 12,548 13,197 1,850 12,190 13,197 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL MUNICIPAL JUDGE 46,174 47,838 18,156 46,566 48,590 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 47 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Judge ** ** 10,551 10,551 10,887 Clerk of Courts 0.50 0.50 20,093 20,093 20,696 Deputy Clerk of Courts ** ** 380 380 380 TOTAL 0.50 0.50 29,728 31,024 31,024 31,963 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE ** FTE calculation not readily determined due to the nature of the position Page 7 - 48 Page 7 - 49 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: OFFICE EQUIPMENT & SUPPLIES MISSION STATEMENT This department accounts for postage expense for all City departments, copier costs of the central copier and offices supplies that are charged to other departments when used. Increase (Decrease) in 2019 Budget The Office Equipment & Supplies budget remains the same Page 7 - 50 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: OFFICE EQUIPMENT & SUPPLIES 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 7,692 9,000 2,984 9,000 9,000 Supplies 5401 Office Supplies 457 1,500 1,165 1,500 1,500 5402 Desktop Printing Expense 00 0 0 0 5431 Postage 15,832 10,000 5,627 10,000 10,000 TOTAL NON-PERSONNEL SERVICES 23,981 20,500 9,776 20,500 20,500 TOTAL OFFICE EQUIPMENT & SUPPLIES 23,981 20,500 9,776 20,500 20,500 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 51 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GEN ERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT MISSION STATEMENT Th e 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. 2017 - 2018 Goals and Ob jectives With the completion of various downtown parks and plazas along with trails and cultural facilities, the City must undertake a promotion and branding exercise to attract people to live, work and recreate in the downtown. We also need to establish a long-range plan for the development and enhancement of the Grignon Mansion and other culturally-significant properties throughout the City. The City also needs to establish areas for single-family and multi-family development to ensure a ready supply of housing options. With these objectives in mind, the following will take priority in 2018: • Complete a long-range plan f or the Grignon Mansion and related historical/cultural projects. • Update the five-year Parks and Recreation Plan. • Complete the downtown trails program. • Re-establish the RACK program with loan guidelines and new promotional objectives. • Maintain/expand the Industrial Park Network. • Establish programs to remove adverse obstacles towards new housing and housing types. • Expand the “CE” Trail from Loderbauer Road to Haas Road. To accomplish the above obj ectives, the Department requests one Associate Planner position be added in 2018. We will also maintain the current Community Enrichment Coordinator position as well as the summer intern program. The City will also participate in the Fox Cities Regional Partnership with the $1.00 per capita membership (TIF #6 annual expenses), 2017 - 2018 Accompl ishments Staff completed a long-range plan for the Grignon Mansion grounds and associated historic properties. The City and Grignon Mansion Board of Directors has a working document to preserve and enhance the City’s historic and cultural amenities through prioritization and targeted funding programs. The five-year Park and Recr eation Plan is a working document used by State and Federal programs to assign grant dollars to recreation programs that provide significant local and regional impact. This would include funding for such projects as the Grignon Mansion, trail development, and Central Park. The document will be available mid-December 2018. The downtown trail projec t continues with certain improvements and events occurring from the library to the Farmer’s Market. The Redevelopment Authori ty loan program has been under review by the State of Wisconsin in an attempt to close out all municipal loan programs. Since Kaukauna’s RACK program began in 1982, it is anticipated that the funds we have will be de-federalized by December 2018. In an attempt to secure new hous ing opportunities, the City has approved a Developer’s Agreement for the renovation of the former St. Al’s site into one and two family residential units. Engineering work has been c ompleted on the “CE” Trail extension. As a county trail program, improvements are expected for 2019. The Planning Department has been r econfigured with the addition of a Principal Planner and the inclusion of the Building Inspection Department to insure proper code enforcement. Planning and Community Development now oversees Community Enrichment, and the Grignon Mansion, as well as planning services. Page 7 - 52 CITY OF KAUKAUNA 2019 BUDGET DIVISION: G ENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2018 - 2019 Goals and Ob jectives The City has established the basic ground work for the expansion of the trail network, development of downtown properties and Commerce Crossing, along with new housing, a revamped business loan program, and areas for potential development and annexation. Given the baseline above and the need to promote what Kaukauna has to offer, the following goals and objectives are targeted for 2019: • Host at least one realt or/developer tour as an exclusive invite-only event for regional and state land development professionals. The goal is to highlight development underway, identify opportunities for future development/redevelopment, and to shape a positive impression of Kaukauna as a family-friendly, environmentally-conscious, commercial powerhouse. • Complete fund-raising for the regional Fox River Boardwalk in conjunction with the Village of Little Chute and Outagamie County with the goal of starting construction in 2019. • With RACK funds being de-federalized, the Authority should develop new guidelines for the loan program and assessed energy program. • Finalize plans for the construction of a summer kitchen at the Grignon Mansion and other historic property development. • Assist in the development of financing opportunities for the Veteran’s Memorial Lift Bridge and canal improvements. In past years, the Cit y participated with the Fox Cities Regional Partnership with a $1.00 per capita membership fee. In fiscal year 2019, the Planning Department proposes to use these funds to help finance the above objectives and provide a more direct benefit. Increase (Decrease) in 201 9 Budget The Planning/Community Development budget decreased ($22,999) or (6.97%) Service Efforts: INDICATOR 2017 AS OF 09/30/18 Acres of Ind. Park land sold 5.79 2.30 Grant funds received $10,900 $750,000 # of new RACK loans 3 3 # of new subdivisions 2 2 # of variance requests 4 2 Acres annexed into the City 0.00 1.66 Page 7 - 53 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 169,494 226,392 75,640 227,921 232,675 5104 Temporary Payrol l 18,405 19,060 5,914 19,060 0 Longevity Pay 840 1,020 0 1,020 1,004 Fringe Benefits 5151 Retirement Plan 21,353 28,109 9,466 15,339 15,306 5152 Residenc y 0 0 0 0 8,608 5154 Social Securit y 14,311 14,124 6,075 14,124 17,876 5157 Group Health Insurance 8,125 30,165 5,199 16,750 16,904 5160 Group Life Insurance 710 728 356 711 747 5163 Workers Compensation 3,014 5,686 2,477 7,139 6,866 TOTAL PERSONNEL SERVICES 236,252 325,284 105,125 302,065 299,986 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 91 500 50 500 650 5208 Travel - City Business 0 300 55 200 400 5211 Education & Memberships 195 500 485 750 900 Purchased Services 5303 Communications 379 200 145 300 600 5325 Contractual Services 150 0 94 94 0 5334 Printing Expense 0 0 75 75 150 5340 Rent - Equipment 1,449 1,200 644 1,200 1,200 Supplies 5401 Office Supplies 423 1,000 140 300 800 5402 Desktop Printing Expense 78 1,000 0 500 600 TOTAL NON-PERSONNEL SERVICES 2,765 4,700 1,687 3,919 5,300 OUTLAY 5804 Office Equipment 0 0 813 813 1,700 TOTAL OUTLAY 0 0 813 813 1,700 TOTAL PLANNING 239,017 329,984 107,626 306,797 306,986 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 54 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Planning Director 1.00 1.00 92,099 92,099 94,862 Principal Planner 1.00 1.00 56,848 58,377 64,278 Executive Secretary 1.00 1.00 47,189 47,189 48,604 Planning/Engineering Tech 0.50 0.40 30,256 30,256 24,931 TOTAL 3.50 3.40 169,494 226,392 227,921 232,675 CITY OF KAUKAUNA 2019 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT Page 7 - 55 CITY OF KAUKAUNA 2019 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. 2017 - 2018 Goals and Objectives 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 provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department’s service area. Continue to provide CPR, first aid, and injury prevention to individuals who work and live in the community. 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. Work with the City of Kaukauna Police Department on creating a plan regarding possible active shooter incidents that may occur in the service area of both entities. Look at funding sources to replace the two LifePak 15 cardiac monitors currently in service on the fire department ambulances. Replacement of the fire department’s 2008 Lifeline Ambulance. Continue active shooter training in conjunction with the City police department and sheriff’s department. Implement field based reporting utilizing tablets on ambulance calls. Continue to gather and obtain information regarding the Community Paramedic program. This program is designed to reduce hospital admissions and readmissions, home safety and fire prevention evaluations and increasing the overall quality of life for the citizens of Kaukauna. Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin. Review and update the paramedic operational plan and protocol to ensure the fire department ambulance service is in compliance with the State of Wisconsin mandates in delivering the most up- to-date care options available. Page 7 - 56 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2017 - 2018 Accomplishments The fire department continued to provide the highest level of pre-hospital care available to its residents and those employed in and around the surrounding area. This not only involves care of the sick and injured, but also vehicle extrication and various forms of rescue work. All record keeping, reporting, and maintenance of the required documents we completed as required by fire department policy, the paramedic operational plan, and State of Wisconsin Department of Health and Family Services. Public education was offered for the entire community. This included injury prevention and general topics related to health and safety. We are grateful for the opportunity to provide public education and appreciate the enthusiasm from the population we serve. Updated preparedness for active threat incidents. This included assembling equipment specific medical supplies to be utilized by personnel in high danger zones supported by law enforcement agencies. This equipment will potential increase survivability to those with injuries sustained during an active threat incident. The ambulance service continued to maintain membership in the Oshkosh Buying Group and Mobile Healthcare Alliance, which are regional groups of EMS providers that pool resources that enable us to utilize group purchasing for our ambulance supplies. This has resulted in a significant savings over the past several years. 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 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. The fire department purchased two Physio Control LifePak 15 cardiac monitors. The monitors will allow fire department paramedic to monitor and treat a variety of life threatening medical and traumatic emergencies. These monitors have the capability of defibrillation, cardiac pacing, cardioversion along with blood pressure, oxygen saturation, carbon monoxide, temperature, and end tidal carbon dioxide monitoring. Purchased and placed into service a new 2018 Lifeline manufactured ambulance to replace a 2008 Lifeline ambulance that has met its useful service expectancy. Page 7 - 57 CITY OF KAUKAUNA 2017 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2018 - 2019 Goals and Objectives Continue to provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department’s service area. Continue to provide CPR, first aid, and injury prevention to individuals who work and live in the community. 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 maintain relations between mutual aid agencies and area hospitals. This will be accomplished by belonging to EMS organizations and participating in area training opportunities. Maintain memberships in the Oshkosh Buying group and the Mobile Healthcare Alliance which allows the EMS department to purchase medical supplies at a discount. Continue to work on various committees related to pre-hospital care and communications. Personnel serve on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox valley Technical College EMS Advisory Committee. These committees ensure the highest level of care and most current treatment modalities are utilized in the field and in educating new emergency medical students. Begin the first session of the State of Wisconsin mandatory 52-hour Paramedic refresher course. As part of the refresher the staff will also complete CPR, ACLS and PALS certification. Continue to work with the City of Kaukauna Police Department, local EMS organizations, and Outagamie County law enforcement on training for possible active shooter incidents that may occur in the service area of both entities. Research replacement of one of the ventilators in place on the fire department ambulances that is utilized during cardiac arrest incidents and for those not breathing. Continue to maintain and expand upon working mutual aid agreements used in the event of large scale emergency medical incidents. Increase (Decrease) in 2019 Budget The Ambulance budget decreased ($500) or (0.82%) Service Efforts: INDICATOR AS OF 12/31/16 AS OF 12/31/17 AS OF 6/30/18 Patient’s treated & transported 850 943 496 Patient’s treated and released 150 205 103 Cancelled / No patient found 47 17 16 Dead at scene 21 22 11 Page 7 - 58 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5107 Overtime Pa y 19,794 0 0 0 0 5113 Job Class Premium Pay 4,295 0 0 0 0 Fringe Benefits 5151 Retirement Plan 5,332 0 0 0 0 5154 Social Securit y 373 0 0 0 0 5157 Group Health Insurance 5,320 0 0 0 0 5160 Group Life Insurance 22 0 0 0 0 5163 Workers Compensation 491 0 0 0 0 TOTAL PERSONNEL SERVICES 35,626 0 0 0 0 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 1,000 0 500 1,000 5208 Travel - City Business 12 575 19 250 575 5211 Education & Memberships 2,349 4,000 70 4,000 4,000 Purchased Services 5303 Communications 5,534 6,000 2,948 6,500 3,500 5318 Maintenance - Automotive 13,022 6,000 3,824 6,000 4,000 5321 Maintenance - Other Equipment 949 1,000 648 1,000 1,000 5325 Contractual Services 7,331 7,975 4,705 9,500 9,925 5328 Advertising 0 100 0 100 100 5334 Printing Expense 466 700 255 700 700 Supplies 5401 Office Supplies 324 200 58 200 200 5402 Desktop Printing Expense 00 0 0 0 5404 Clothing Expense 18 200 0 200 200 5407 Automotive Supplies 5,089 7,000 3,201 6,800 6,800 5410 General Supplies 1,715 150 0 150 150 5419 Medical & Lab Supplies 28,508 25,500 11,291 25,500 27,750 5422 Data Processing Supplies 0 200 0 200 200 5431 Postage 0 75 0 75 75 TOTAL NON-PERSONNEL SERVICES 65,317 60,675 27,017 61,675 60,175 OUTLAY 5807 Machinery, Tools & Instruments 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL AMBULANCE 100,943 60,675 27,017 61,675 60,175 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 59 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: BUILDING INSPECTION MISSION STATEMENT The mission of the Building Inspection Department is to protect and foster the health, safety and well being of Kaukauna residents who occupy or use the buildings within the corporate limits of the City. The mission not only entails inspecting the older housing units but also enforcing current codes and construction practices in new construction. The enforcement level of the Building Inspection Department not only affects the quality of construction today but also the safety and well-being of the occupants tomorrow. Increase (Decrease) in 2019 Budget The Building Inspection budget increased 37,667 or 30.67% Service Efforts: INDICATOR AS OF 12/31/16 AS OF 12/31/17 AS OF 06/30/18 New Residential Units 124 83 40 Other Residential Permits Issued 163 211 96 Commercial Permits Issued 45 39 16 Est. Residential Const. Value $16,989,641 $12,435,500 $7,097,500 Est. Commercial Const. Value $13,599,789 $5,790,748 $2,629,657 Est. Other Const. Value $5,570,337 $8,293,089 $7,515,385 Permit Revenue $321,847 $265,544 $201,440 Page 7 - 60 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 400 500 311 500 450 5208 Travel - City Business 0 100 0 0 0 5211 Education & Memberships 200 500 40 250 250 Purchased Services 5303 Communications 1,111 1,000 621 1,000 1,000 5318 Maintenance - Automotive 221 200 0 200 300 5325 Contractual Services 148,094 116,883 (2,704) 145,000 145,000 5326 Razing Expense 0 0 (12,805) 12,805 10,000 5328 Advertising 0 0 0 100 100 5334 Printing Expense 00 0 0 0 5340 Rent - Equipment 1,449 1,500 644 900 1,000 Supplies 5401 Office Supplies 0 200 339 400 500 5402 Desktop Printing Expense 409 0 0 0 0 5407 Automotive Supplies 495 450 229 400 400 5499 Miscellaneous 2,855 1,500 1,164 1,500 1,500 TOTAL NON-PERSONNEL SERVICES 155,234 122,833 (12,162) 163,055 160,500 OUTLAY 5804 Office Equipment 896 0 0 0 0 TOTAL OUTLAY 896 0 0 0 0 TOTAL BUILDING INSPECTION 156,130 122,833 (12,162) 163,055 160,500 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 61 CITY OF KAUKAUNA 2019 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. 2017 - 2018 Goals and Objectives Provide fire, rescue, and preventive services and deliver pre-hospital care to the Community. Provide public education and training throughout the City. Participate with City Safety Committee. Select a Fire Records Management System for all fire department services. Continued involvement in the completion of the fire department construction project. Successfully take occupancy of the completed newly constructed fire station. Meet all requirements of regulatory agencies and licensure requirements. Continuously train staff for their safety and the effective delivery of services, public protection and professional staff development. Mitigate hazards throughout the City. 2017 - 2018 Accomplishments Completed construction of the new fire department building. Completely moved into newly constructed fire department and celebrated with an open house for the entire Community. Selected and purchased a Fire Records Management System. Implemented a new computer aided dispatch (CAD) with 911 Communications Center. Ordered a new ambulance to replace existing 2008 model. Trained all Firefighters and Paramedics to meet all requirements and to meet the many demands associated with the preservation of life and property. Met all the requirements of regulatory agencies and licensure. Provided public education. Provided fire, rescue and preventive services and delivered high quality pre-hospital care. Participated with the City Safety Committee. Participated with various professional organizations. Worked towards implementation of the new Ascentis payroll system. Page 7 - 62 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE 2018 - 2019 Goals and Objectives Deliver fire, rescue, medical care, and preventive services throughout the Community. Provide public education and injury prevention throughout the City. Fully implement the fire records system. Fully implement Ascentis payroll system. Fully implement the CAD Spillman system. Place new ambulance in Service. Continuously train all staff for their safety and the effective delivery of services, public protection and professional staff development. Increase (Decrease) in 2019 Budget The Fire budget increased $11,604 or 0.48% Service Efforts: INDICATOR AS OF 12/31/17 AS OF 6/30/17 AS OF 6/30/18 Fire Incidents 25 13 17 Hazardous Materials/Conditions 46 26 20 Service Calls/Good Intent 70 29 39 Alarms/Activation 53 37 45 Rescue/Assist/Extrication 336 163 182 Total # of burning permits 72 63 73 Page 7 - 63 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,302,245 1,420,083 671,485 1,420,083 1,462,568 5107 Overtime Pay 50,037 60,000 33,723 60,000 60,000 5113 Job Class Premium Pay 0 0 0 0 100 5116 Holiday Pay 66,888 69,500 12,869 69,500 70,890 5119 Longevity Pay 4,215 4,575 0 4,575 4,965 5122 FLSA Pay 9,114 8,700 4,798 9,000 9,500 Fringe Benefits 5151 Retirement Plan 289,327 303,614 150,197 236,506 243,133 5152 Residency 0 0 0 0 70,222 5154 Social Security 19,603 22,661 9,503 22,666 23,316 5157 Group Health Insurance 314,734 353,136 182,985 366,007 368,455 5160 Group Life Insurance 1,749 1,759 942 1,884 1,978 5163 Workers Compensation 28,306 58,451 28,658 58,462 56,924 TOTAL PERSONNEL SERVICES 2,086,219 2,302,479 1,095,160 2,248,683 2,372,051 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 64 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 1,200 0 600 1,200 5208 Travel - City Business 207 700 138 300 700 5211 Education & Memberships 2,291 4,475 1,781 4,475 4,475 Purchased Services 5303 Communications 270 800 1,065 1,500 4,000 5312 Maintenance - Building 7,178 4,000 2,822 6,000 4,000 5315 Maintenance - Office Equipment 605 600 0 600 600 5318 Maintenance - Automotive 3,708 8,500 2,223 8,500 5,000 5321 Maintenance - Other Equipment 4,320 6,000 1,894 5,000 6,000 5325 Contractual Services 9,724 10,000 648 9,700 9,700 5328 Advertising 0 200 0 100 200 5334 Printing Expense 303 300 0 0 300 5340 Rent - Equipment 1,314 1,700 728 1,500 1,700 Supplies 5401 Office Supplies 182 650 0 650 650 5402 Desktop Printing Expense 93 150 0 150 150 5404 Clothing Expense 14,537 12,500 3,028 12,500 12,500 5407 Automotive Supplies 3,870 6,000 1,898 5,000 5,000 5410 General Supplies 1,113 1,600 696 1,600 1,600 5413 Chemical & Ordnance 0 500 0 500 500 5416 Custodial Supplies 964 1,900 1,070 1,100 1,900 5431 Postage 30 75 26 50 75 5499 Miscellaneous 3,704 5,000 319 2,500 5,000 TOTAL NON-PERSONNEL SERVICES 54,413 66,850 18,336 62,325 65,250 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET OUTLAY 5807 Machinery, Tools & Instruments 16,701 65,550 65,763 66,563 11,200 TOTAL OUTLAY 16,701 65,550 65,763 66,563 11,200 TOTAL FIRE 2,157,333 2,434,879 1,179,259 2,377,571 2,448,501 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 65 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Chief 1.00 1.00 96,243 96,243 99,130 Assistant Chief 1.00 1.00 84,337 84,337 86,867 Assistant Chief - Shift 1.00 1.00 80,705 80,705 83,126 Assistant Chief - Shift 1.00 1.00 80,705 80,705 83,126 Assistant Chief - Shift 1.00 1.00 80,705 80,705 83,126 Lieutenant / Paramedic 1.00 1.00 71,093 71,093 73,051 Lieutenant / Paramedic 1.00 1.00 67,812 67,812 69,680 Lieutenant / Paramedic 1.00 1.00 67,812 67,812 69,680 Driver Operator / Paramedic 1.00 1.00 66,626 66,626 68,461 Driver Operator / Paramedic 1.00 1.00 66,626 66,626 68,461 Driver Operator / Paramedic 1.00 1.00 66,626 66,626 68,461 Driver Operator / Paramedic 1.00 1.00 65,518 65,518 68,461 Driver Operator / Paramedic 1.00 1.00 65,518 65,518 67,323 Driver Operator / Paramedic 1.00 1.00 64,665 64,665 67,323 Firefighter / Paramedic 1.00 1.00 63,743 63,743 66,447 Firefighter / Paramedic 1.00 1.00 63,743 63,743 65,499 Firefighter / Paramedic 1.00 1.00 63,743 63,743 65,499 Firefighter / Paramedic 1.00 1.00 63,743 63,743 65,499 Firefighter / Paramedic 1.00 1.00 57,925 57,925 59,520 Firefighter / Paramedic 1.00 1.00 57,925 57,925 59,520 POC Firefighter / Team Leader ** ** 1,533 1,533 1,571 POC Firefighter / Team Leader ** ** 1,533 1,533 1,533 POC Firefighter / Team Leader ** ** 1,533 1,533 1,533 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,330 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,330 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,330 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,330 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,330 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,330 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 POC Firefighter ** ** 1,299 1,299 1,299 TOTAL 20.00 20.00 1,302,245 1,420,083 1,420,083 1,462,568 DEPARTMENT: FIRE CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY Page 7 - 66 Page 7 - 67 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY MISSION STATEMENT Recognizing that education and code enforcement are vital components in the prevention of fires and the reduction of fire losses. The Kaukauna Fire Department will sustain a comprehensive public awareness program within the community through regular fire prevention inspections and public education programming. 2017 - 2018 Goals and Objectives All Kaukauna Fire Department staff will continue to conduct company based fire inspections throughout the community. We will continue to work on the Fire Records Management System and continue to complete fire inspections using the Records Management System Data Base. Fire Department staff continues to evaluate new Fire Records Management programs by having demonstrations of fire records products. Once the demonstrations are complete, we will evaluate the products and choose a product based on functionality, our needs, compatibility with CAD and EMS billing and price. The project is very time consuming with limited staff to work on the project, but when the project is complete and in place, it will benefit all aspects of reporting requirements by federal, state and local agencies. All records will continue to be kept current to the Department of Commerce Regulations. We continue to send all NFIRS reports to the Federal data base. All Fire Department members will have continuing education so that they are keep up to date with the most current code interpretations The Juvenile Fire Starters program will continue in 2018. The Fire Arson Program will remain in place for 2018, and all investigators will keep current with continuing education in both Arson investigation classes as well as Fire investigation classes to keep current with all updates and standards. The general public will receive education in code compliance and fire prevention. The Kaukauna fire department will continually update our curriculum and objectives as well as our public safety program materials to meet all current standards. The Inspection/Prevention and Investigation bureau continues to work on enhancing our Records Management System to encompass the inspection module as well as investigations, training and equipment modules 2017 - 2018 Accomplishments The 2017 National Fire Prevention week was October 8 th – 14th 2017. The theme was “Every Second Counts, Plan two ways out” was presented to all Kaukauna public and Parochial schools, Pre K – 5th Grades. This year’s theme focused on making sure that each residence two ways out of their residence and working smoke and C/O detectors. We also focused on when and how to change the batteries, how to maintain each smoke detector and where they should be placed throughout their place of residence. We discussed having parents test the smoke detectors when their children are sleeping to make sure that they are woken up by the sound of the detector. It was stressed that the smoke detector is your homes earl y warning device so that if you should have a fire, the detector will warn you in time for you to get out of the house and dial 911. Our Fire Prevention Classes and message was also extended to home schooled children, elderly and assisted living groups and homes, civic groups, industry, manufacturing, business, high school students, churches as well as many other organizations and groups throughout the City of Kaukauna as well as throughout the entire year. These programs are presented throughout the community and in many different venues such as schools, churches, fire department, businesses, community picnics and as well as numerous other outside venues. The classes given were not only limited to the fire prevention message but tailored to the needs of the group and the venue they live and work in. This year we handed out Fidget spinners with the prevention theme on them to each third grader throughout the school district and back packs to each 2 nd grad student. Page 7 - 68 2017 - 2018 Accomplishments (cont.) Examples of some of the classes that were offered to the public were CPR training, AED training, fire extinguisher training, work place safety, tornado drills, fire drills, injury prevention and home and business fire and evacuation drills. These programs have all been designed to help promote a safer working environment, a safer home environment as well as increasing fire safety and promoting public health and safety in the City of Kaukauna. The City of Kaukauna fire department continues to investigate and determine origin and cause of all fires within the City of Kaukauna. The Kaukauna fire department continues to play an active role in the Outagamie County arson task force. Quarterly fire inspections continue to be completed by both the fire inspector as well as the duty shifts. Our fire inspections have moved to all Field based Inspections that are being completed on electronic tablets and stored in the records management system and include; Code compliance, reporting, follow up inspections, complaint inspections, special event inspections and prevention education as required by the state of Wisconsin department of Commerce. The Kaukauna Fire Department continues to be actively involved in the fox valley fire inspectors group as well as the area 7 fire inspectors group, which are both valuable assets and resources for code enforcement as well as coordinating information with other departments in Outagamie, Brown, Winnebago and Calumet Counties. The Kaukauna Fire Department continues to administer the smoke/battery detector program that we have charge to them. The Kaukauna Fire Department continues to donate to the heats on program by donating both smoke and carbon monoxide detectors to local families who are unable to purchase them on their own. The Kaukauna fire department continues to work with juvenile fire setters within our juvenile fire setters program. All juveniles that participation the program were directly involved in setting fires within our community. Juveniles are referred to us by Outagamie County health and family services, youth and family service as well as families that bring their children to the fire department for education on playing with fire. We continue to use and be involved in the maintenance and usage of the 800 MH radio system and the new Spillman CAD computer system which meets monthly to discuss updates, problems and future needs of the system. The City of Kaukauna continues to use field based fire inspections to complete our required fire inspections. Inspectors now inspect using an electronic tablet to complete all fire inspections. The Kaukauna Fire Dept. was involved with the County as well as other Fire and Police agencies in the process of purchasing a new Spillman CAD as well as a new Records management product that will both work together as well as serve the Kaukauna Fire Departments needs with EMS reporting, Fire reporting, Field based inspections, Equipment tracking and maintenance and training now and well into the future. Page 7 - 69 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY 2018 - 2019 Goals and Objectives All Kaukauna Fire Department staff will continue to conduct company based fire inspections throughout the community. We will start working on a newly purchased Fire Records Management System (Image Trend) and receive onsite training from the company as part of the purchase as well as enter data in the new system with the implementation/start date of January 1 st 2019. We will continue to complete fire inspections using the current Records Management System Data Base until January 1st 2019. This project has been very time consuming with limited staff to work on the project, but now that we have purchased the new product, we look forward to starting to put the product to use for us so that we can continue to meet all aspects of reporting requirements by federal, state and local agencies. All records will continue to be kept current to the Department of Commerce Regulations. We continue to send all NFIRS reports to the Federal data base. All Fire Department members will have continuing education so that they are keep up to date with the most current code interpretations The Juvenile Fire Starters program will continue in 2019. The Fire Arson Program will remain in place for 2019, and all investigators will keep current with continuing education in both Arson investigation classes as well as Fire investigation classes to keep current with all updates and standards. The general public will receive education in code compliance and fire prevention. The Kaukauna fire department will continually update our curriculum and objectives as well as our public safety program materials to meet all current standards. The Inspection/Prevention and Investigation bureau continues to work in the new Records Management System to encompass the inspection module as well as investigations, training and equipment modules to keep all records up to date and accurate. . Page 7 - 70 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY Increase (Decrease) in 2019 Budget The Fire Safety budget decreased ($2,500) or (30.43%) Service Efforts: INDICATOR AS OF 12/31/17 AS OF 6/30/17 AS OF 6/30/18 Inspectable occupancies 569 566 568 Inspections conducted 1135 566 569 Violations issued 60 32 25 Public extinguisher & Fire Drill training (in hours) 6 2 3 Public health & Safety Education (in hours) 54 17 21 Public CPR and first aid training (in hours) 9 7 6 Scout training (in hours) 3 3 3.5 Public speaking engagements (in hours) 15 5 12 Page 7 - 71 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 650 0 650 650 5208 Travel - City Business 0 200 0 200 200 5211 Education & Memberships 0 500 0 500 500 Purchased Services 5328 Advertising 0 70 0 70 70 5334 Printing Expense 0 350 0 350 350 5397 Fire Safety Education 2,288 5,500 0 5,500 3,000 Supplies 5401 Office Supplies 0 325 0 325 325 5402 Desktop Printing Expense 00 0 0 0 5410 General Supplies 32 350 0 350 350 5434 Photographic Supplies 0 270 0 270 270 TOTAL NON-PERSONNEL SERVICES 2,319 8,215 0 8,215 5,715 TOTAL FIRE SAFETY 2,319 8,215 0 8,215 5,715 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 72 Page 7 - 73 CITY OF KAUKAUNA 2019 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. 2017 - 2018 Goals and Objectives Hire records department personnel and maintain an effective work hour schedule to complete workload. Implement a Body Worn Camera Video recording System for patrol officers. Finish creating a proper fleet of a police vehicles for proper response to our police calls. Continue to enhance our public relations through various programs; ie. Neighborhood Watch, Business Liaison, etc. Appropriately delegate Records Release requests for evidence through the Evidence Unit of department. Continue training for our Investigations Division, coordinating resources of personnel and equipment. 2017 - 2018 Accomplishments Successfully trained approximately 450 Kaukauna Area School District teachers and support staff in ALICE (Alert, Lockdown, Inform, Counter, and Evacuate). Collaborated and provided support to the Kaukauna Area School District in obtaining a $146,240.00 Wisconsin Department of Justice School Safety Grant, in order to make our schools safer. Participated in the “lights of Christmas” which provided money, gifts, and household supplies to citizens of Kaukauna during the holidays. Continued to work with the Heart of the Valley Chamber of Commerce in providing ALICE training to local businesses. Successfully worked with Outagamie County and other cities in Outagamie County to implement SPILLMAN, a county wide Police reporting system. Hosted a “Police Department” open house during police week; gave citizens tours of our police department, interacted with officers and saw a live demonstration of ROCKO our K-9 officer. 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. Continued working with the Kaukauna Area School District in providing “safe routes to schools” for children. Worked with Outagamie County mental health officials in providing increased mental health services to citizens of Kaukauna. Provide Police services to numerous runs, bike rides, festivals and other events that occ urred in the City of Kaukauna. Page 7 - 74 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PU BLIC SAFETY DEPARTMENT: POLICE 2017 - 2018 Accomplishment s (cont.) Awarded 3 Kaukauna area school district teachers with a “KPD friends in education” award. This award was given to teachers who work every day with law enforcement to keep kids safe at school. Continued to train and educat e children in the City of Kaukauna in Safe bicycle riding. Took part and hosted a National Drug Take Back day where over 180 pounds of prescription medication was collected. Secured donations for program s and equipment. 2018 - 2019 Goals and Ob jectives Provide our School Resource Officers with marked squad cars to increase our police presence at Kaukauna Area Schools. Provide training and soft ware to help officers investigate ICAC (internet crimes against children) complaints. Continue to provide tra ining to officers in active shooter scenarios, firearms and high risk traffic stops. Restart our “juvenile p olice 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 Wat ch” program where applicable in the City. Continue to develop wa ys to connect positively with our Public Partners, both business and community members. Project a positive envi ronment to promote recruitment. Properly staff police v ehicles while in the budgeting process. Increase (Decrease) in 201 9 Budget The Police budget increased $164,791 or 5.47% Page 7 - 75 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Service Efforts: INDICATOR AS OF 12/31/16 AS OF 12/31/17 AS OF 06/30/18 Calls for service 10,397 10,626 5,461 Arrests 1,932 1,916 853 Municipal citations 394 424 190 Traffic citations 1,041 1,417 660 Warning citations 1,816 2,273 1,348 Juvenile incidents 404 372 187 Accidents 413 329 159 Miles patrolled 198,070 215,108 111,961 Page 7 - 76 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,728,899 1,821,876 793,441 1,821,876 1,870,110 5107 Overtime Pa y 65,787 60,000 15,504 65,000 52,000 5110 Shift Premium Pa y 986 0 2 2 443 5113 Job Class Premium Pay 585 200 533 533 585 5116 Holiday Pa y 96,624 93,218 37,656 93,218 95,548 5119 Longevity Pa y 4,355 1,758 0 1,758 1,825 5125 Call Time 1,956 1,952 (63) 1,952 1,009 Fringe Benefits 5151 Retirement Plan 239,978 223,872 116,237 210,182 209,849 5152 Residenc y 0 0 0 0 33,125 5154 Social Securit y 144,785 151,394 70,741 151,802 154,646 5157 Group Health Insurance 408,796 432,872 225,445 432,872 448,766 5160 Group Life Insurance 2,754 2,870 1,403 2,806 2,946 5163 Workers Compensation 23,137 46,357 22,649 46,357 44,985 TOTAL PERSONNEL SERVICES 2,718,642 2,836,369 1,283,546 2,828,358 2,915,837 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 9,162 8,000 4,950 8,000 8,000 5208 Travel - City Business 309 1,200 416 1,000 1,000 5211 Education & Memberships 860 1,000 320 1,000 1,000 Purchased Services 5303 Communications 3,170 3,058 1,848 2,638 2,638 5312 Maintenance - Building 3,585 3,500 6,582 6,582 3,500 5315 Maintenance - Office Equipment 158 500 0 500 500 5316 Investigations 0 0 0 0 2,100 5318 Maintenance - Automotive 24,303 25,900 7,333 25,000 25,900 5321 Maintenance - Other Equipment 1,211 2,500 85 2,000 2,000 5325 Contractual Services 47,806 26,808 15,986 26,808 34,308 5328 Advertising 0 1,000 0 300 500 5334 Printing Expense 269 200 339 339 200 5340 Rent - Equipment 5,469 5,000 2,380 5,000 5,000 5391 Crime Prevention Program 816 1,000 494 1,000 1,000 5399 K9 Program 24 0 (80) 0 3,015 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 77 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 2,446 3,000 409 3,000 3,000 5402 Desktop Printing Expense 0 1,800 699 1,800 1,800 5404 Clothing Expense 13,016 12,500 12,231 12,500 12,500 5407 Automotive Supplies 38,447 44,000 21,713 44,000 44,000 5410 General Supplies 806 1,000 312 1,000 1,000 5413 Chemical & Ordnance 17,279 12,390 8,881 12,390 15,740 5414 Evidence 3,426 4,125 1,441 4,125 4,120 5416 Custodial Supplies 83 500 6 500 500 5419 Medical & Lab Supplies 2,316 2,000 464 2,000 2,000 5422 Data Processing Supplies 2,046 0 0 0 0 5431 Postage 44 50 0 0 50 5499 Miscellaneous 1,089 1,200 491 1,000 1,000 TOTAL NON-PERSONNEL SERVICES 178,140 162,231 87,302 162,482 176,371 OUTLAY 5807 Machinery, Tools & Instruments 4,597 10,570 3,357 10,570 12,395 5830 Automotive 65,360 6,000 1,945 6,000 75,358 TOTAL OUTLAY 69,957 16,570 5,302 16,570 87,753 TOTAL POLICE 2,966,740 3,015,170 1,376,150 3,007,410 3,179,961 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 78 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Chief 1.00 1.00 100,574 100,574 103,592 Assistant Chief 1.00 1.00 86,193 86,193 90,776 Investigator 1.00 1.00 78,929 78,929 81,297 Sergeant 1.00 1.00 70,083 70,083 71,475 Sergeant 1.00 1.00 70,083 70,083 70,120 Sergeant 1.00 1.00 68,946 68,946 70,312 Sergeant 1.00 1.00 68,946 68,946 70,252 Patrolman / Meg Officer 1.00 1.00 67,857 67,857 69,208 Patrolman / Detective 1.00 1.00 67,977 67,977 69,329 Patrolman / K-9 1.00 1.00 67,948 67,948 69,245 Patrolman 1.00 1.00 67,977 67,977 69,329 Patrolman 1.00 1.00 67,917 67,917 69,268 Patrolman 1.00 1.00 67,857 67,857 69,208 Patrolman 1.00 1.00 66,307 66,307 69,208 Patrolman 1.00 1.00 65,241 65,241 66,538 Patrolman 1.00 1.00 62,608 62,608 66,478 Patrolman 1.00 1.00 62,608 62,608 66,478 Patrolman 1.00 1.00 61,409 61,409 63,794 Patrolman 1.00 1.00 61,313 61,313 63,794 Patrolman 1.00 1.00 59,083 59,083 63,794 Patrolman 1.00 1.00 59,083 59,083 60,260 Patrolman 1.00 1.00 58,515 58,515 60,068 Patrolman 1.00 1.00 57,290 57,290 60,068 Police School Resource Officer 1.00 1.00 67,917 67,917 68,798 Police School Resource Officer 1.00 1.00 67,917 67,917 69,268 Police School Resource Officer 1.00 1.00 67,454 67,454 67,733 Admin Services Supervisor 1.00 1.00 54,886 54,886 56,533 Police Records Clerk II 0.73 0.73 25,439 25,439 26,791 Police Records Clerk II 0.63 0.63 21,954 21,954 23,121 Police Records Clerk I 0.50 0.50 17,112 17,112 17,625 Police Records Clerk I 0.50 0.50 16,006 16,006 16,858 Community Service Officer 0.50 0.50 12,027 12,027 12,392 Janitor/DPW Laborer 0.15 0.00 8,064 8,064 0 SUBTOTAL 30.01 29.86 1,923,520 1,923,520 1,973,010 Less: School share of PSLO 101,644 101,644 102,900 TOTAL 30.01 29.86 1,728,899 1,821,876 1,821,876 1,870,110 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7 - 79 CITY OF KAUKAUNA 2019 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. 2017 - 2018 Goals and Objectives Continue Crossing Guard program. Continue Safety Town program. Continue biannual meetings with Crossing Guards. 2017 - 2018 Accomplishments Completed a safe year of crossing children to and from school. Completed and trained children at Safety Town program. Held biannual Crossing Guard meetings. 2018 - 2019 Goals and Objectives Continue Crossing Guard program. Continue Safety Town program. Continue biannual meetings with Crossing Guards. Increase (Decrease) in 2019 Budget The School Patrol budget increased $1,785 or 2.71% Service Efforts: INDICATOR AS OF 12/31/16 AS OF 12/31/17 AS OF 06/30/18 # of intersections patrolled 7 7 7 # of Safety Town graduates 73 73 59 Page 7 - 80 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 51,324 59,378 30,842 59,378 61,161 Fringe Benefits 5151 Retirement Plan 466 483 276 483 487 5154 Social Securit y 1,568 1,756 840 1,756 1,808 5157 Group Health Insurance 400 0 0 0 0 5160 Group Life Insurance 70 68 37 74 78 5163 Workers Compensation 1,073 2,345 1,269 2,345 2,281 TOTAL PERSONNEL SERVICES 54,900 64,030 33,264 64,036 65,815 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,500 1,375 0 1,375 1,375 5499 Miscellaneous 354 400 3 400 400 TOTAL NON-PERSONNEL SERVICES 1,854 1,775 3 1,775 1,775 TOTAL SCHOOL PATROL 56,754 65,805 33,267 65,811 67,590 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 81 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard 0.26 0.26 7,214 7,214 7,431 Crossing Guard - Sub. 0.08 0.08 2,220 2,220 2,286 Crossing Guard - Sub. 0.08 0.08 2,220 2,220 2,286 Crossing Guard - Sub. 0.08 0.08 2,220 2,220 2,286 Crossing Guard - Sub. 0.08 0.08 2,220 2,220 2,286 TOTAL 2.14 2.14 51,324 59,378 59,378 61,161 CITY OF KAUKAUNA 2019 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL Page 7 - 82 Page 7 - 83 CITY OF KAUKAUNA 2019 BUDGET DIVISION: H EALTH AND SOCIAL SERVICES DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS MISSION STATEMENT Th e 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 m ake 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 possib le the Board shall coordinate all activities related to the prevention of alcohol and other drug abuse in the City and shall cooperate with other county and state agencies organized for a similar purpose. Increase (Decrease) in 20 19 Budget The Alcohol & Other Drug Awareness budget increased $2,300 or 92% Page 7 - 84 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5499 Miscellaneous 4,009 2,500 6,754 7,700 4,800 TOTAL NON-PERSONNEL SERVICES 4,009 2,500 6,754 7,700 4,800 TOTAL ALCOHOL & DRUG AWARENESS 4,009 2,500 6,754 7,700 4,800 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 85 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TR ANSPORTATION DEPARTMENT: BRIDGE MAINTENANCE MISSION STATEMENT Th e mission of the bridge maintenance department is to provide for the operation of the city's lift bridge. Operation expenditures include maintenance and utilities for the bridge tender building. Increase (Decrease) in 2019 B udget The Bridge Maintenance budget decreased ($100) or (1.28%) Page 7 - 86 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 579 800 407 550 700 5325 Contractual Services 8,680 7,000 3,451 6,000 7,000 TOTAL NON-PERSONNEL SERVICES 9,259 7,800 3,857 6,550 7,700 TOTAL BRIDGE MAINTENANCE 9,259 7,800 3,857 6,550 7,700 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 87 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: BUS SUBSIDY MISSION STATEMENT This department accounts for the cost of Valley Transit bus service that is provided to the City. Increase (Decrease) in 2019 Budget The Bus Subsidy budget remains the same as the 2018 budget. Page 7 - 88 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 51,376 30,000 24,442 30,000 30,000 TOTAL NON-PERSONNEL SERVICES 51,376 30,000 24,442 30,000 30,000 TOTAL BUS SUBSIDIES 51,376 30,000 24,442 30,000 30,000 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 89 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING MISSION STATEMENT Develop and carryout the City’s capital improvement program including the design, construction, inspection and management of streets, sewers, sidewalks and associated rehabilitation programs and all other City public works projects. Operate and manage the City’s Sanitary Sewer Utility and Storm Water Utility. Perform survey work as required, conduct traffic studies, work with developers to review and inspect new construction and redevelopment sites, compile special assessments and maintain official maps and records. 2017 - 2018 Goals and Objectives Continue to work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer reconstruction projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Continue to work with the Wisconsin Department of Natural Resources to meet new and expanding storm water management issues. Continue to work with Wisconsin Department of Transportation on the reconstruction of Delanglade Street from Lawe Street to I-41. Continue to work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Continue to work with Kaukauna Utilities to coordinate sanitary sewer replacement and water main replacement projects. Continue to develop the City’s G.I.S. system. Continue to work with the architect and consultants on the remodeling of the old Fire Department space. Continue with the development of Anderson Park located on Peters Road. As in the past, the Engineering Department will continue to: Complete construction projects for sewer, water and paving in a timely, cost effective manner which Minimizes disruptions to res idents and travelling public. Work with the Wisconsin Department of Transportation, Wisconsi n Department of Natural Resources, Outagamie County Highway Departm ent, 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 if request ed. Develop the City’s Capital Improvement Plan Page 7 - 90 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2017 - 2018 Goals and Objectives (cont.) Successfully complete the following projects: Concrete Street Paving Project Grand Kakalin Trail and Plaza Project Sanitary Sewer Relay / Water Mai n replacement project with Kaukauna Utilities Badger Road Wet Pond Sanitary Sewer Relay in Grignon Park Sanitary Sewer Relay at Thilmany Mill Mini-Storm Sewer Project Storm Sewer Outfall Project at various locations 2017 - 2018 Accomplishments Provided (in whole or in part) design, construction engineering, inspection and contract management services for a wide variety of municipal projects including: Concrete Street Paving Project - Completed Sanitary Sewer Relay – Quinney / Metoxen Area Phase 2 - Completed Storm Sewer Outfall Restoration Project at Peters Road – In Progress Commerce Crossing Storm Sewer Re-Alignment- Completed Konkapot Creek Streambank Restoration with Outagamie County Land Conservation- Completed Dredging of Moon Ridge Pond- Completed Design and Construction of a Bank Stabilization project at Kelso Park Pond – In Progress Grand Kakalin Trail and Plaza Construction – In Progress Various Concrete Street Patch Projects- Completed Alley Reconstruction between 9 th and 10th Streets- Completed Design and construction oversight of a Sweeper Dump Area – In Progress Continued to work with architect and other consultants towards the remodeling of the former Fire Department space into the new offices for the Recreation Department and Public Works Department. Continued to work with the architect and other consultants towards upgrades and remodeling of the Public Works Department garage area and a yard waste drop-off site on Bicentennial Court. Provided the City’s liability insurance carrier with technical assistance and background information for claims filed against the City in regards to trips and falls, flooding, street defects, sewer backups and other damage claims. Continued to work with the Wisconsin Department of Transportation on the reconstruction of Delanglade Street from Lawe Street to I-41. Continued to work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limits. Applied for and received WisDOT Local Bridge Funding for design and re-construction of the Island Street Bridge. Page 7 - 91 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2017 - 2018 Accomplishments (cont.) Continued to 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. Continued to work with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Assisted the Building Inspection Department with clear water inspections, lateral inspections and enforcement. 2019 Goals and Objectives Complete construction projects for sewer, water and paving in a timely, cost effective manner which Minimizes disruptions to residents and travelling public. Work with the Wisconsin Department of Transportation, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the Duties delegated to the Department of Public Works. Assist other City departments and department heads when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer rehabilitation projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Work with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects. Continue to develop the City’s G.I.S. system. Continue with the planning and development of Anderson Park and Haas Road Park. Successfully complete the following projects: 2019 Concrete Street Paving Project Sanitary Sewer and Water Main R elay Project with Kaukauna Utilities Sidewalk Rehabilitation Project CE Trail Extension with Outagamie County Fox River Boardwalk Trail with Village of Little Chute Alley Reconstruction Project Concrete Street Patching – Various Locations Increase (Decrease) in 2019 Budget The Engineering budget increased $2,203 or 0.50% Page 7 - 92 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 287,841 286,139 146,850 273,270 290,715 5104 Temporary Payrol l 9,448 7,000 1,761 6,500 7,000 5107 Overtime Pa y 508 0 0 0 0 5119 Longevity Pa y 1,535 1,380 70 1,380 1,416 Fringe Benefits 5151 Retirement Plan 35,892 34,617 16,007 34,617 19,135 5152 Residenc y 0 0 0 0 11,041 5154 Social Securit y 22,024 22,097 11,117 21,105 22,450 5157 Group Health Insurance 60,011 64,554 28,298 63,788 64,967 5160 Group Life Insurance 521 531 249 498 523 5163 Workers Compensation 6,260 11,634 6,132 11,105 11,158 TOTAL PERSONNEL SERVICES 424,039 427,952 210,483 412,263 428,405 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,615 2,200 390 2,200 2,200 5208 Travel - City Business 1,952 1,750 443 1,850 1,850 5211 Education & Memberships 1,373 600 91 400 600 Purchased Services 5303 Communications 1,376 1,050 500 1,200 1,200 5315 Maintenance - Office Equipment 1,279 1,300 0 1,300 1,300 5318 Maintenance - Automotive 1,437 400 0 350 400 5321 Maintenance - Other Equipment 245 200 0 150 200 5325 Contractual Services 2,068 3,500 2,389 3,800 3,500 5334 Printing Expense 48 200 35 100 150 5340 Rent - Equipment 1,449 1,450 644 1,600 1,500 Supplies 5401 Office Supplies 1,814 1,200 115 1,200 1,200 5402 Desktop Printing Expense 0 200 227 340 350 5407 Automotive Supplies 1,103 1,000 382 950 1,000 5410 General Supplies 1,919 1,400 617 1,600 1,500 5499 Miscellaneous 00 0 0 0 TOTAL NON-PERSONNEL SERVICES 19,679 16,450 5,832 17,040 16,950 OUTLAY 5807 Machinery, Tools & Instruments 2,105 750 0 750 2,000 TOTAL OUTLAY 2,105 750 0 750 2,000 TOTAL ENGINEERING 445,823 445,152 216,315 430,053 447,355 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 93 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Director of Public Works 1.00 1.00 105,100 105,100 108,253 Senior Project Engineer 1.00 1.00 77,230 73,553 75,759 Project Engineer 1.00 1.00 73,553 64,361 69,307 Planning/Engineering Tech. 0.50 0.60 30,256 36,307 37,396 TOTAL 3.50 3.60 287,841 286,139 279,321 290,715 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION Page 7 - 94 Page 7 - 95 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TR ANSPORTATION DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT MISSION STATEMENT Th e mission of this department is to provide operating departments with service, maintenance, and repairs to assigned vehicles and equipment. Duties include the changing of oil, lubrications, engine tuning, repairs, equipment painting, mounting plows, etc. This department also administers the annual systematic equipment replacement program. Increase (Decrease) in 201 9 Budget The Equipment Maintenance & Replacement budget decreased ($201,611) or (72.26%) Page 7 - 96 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 95,988 127,464 14,852 127,464 0 5107 Overtime Pa y 957 2,200 693 1,200 0 5110 Shift Premium Pa y 4 50 7 20 0 5113 Job Class Premium Pay 1,199 1,250 2,061 1,200 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 265 300 0 100 0 Fringe Benefits 0 5151 Retirement Plan 13,046 14,475 1,288 14,475 0 5152 Residenc y 00 0 0 0 5154 Social Securit y 7,451 10,042 1,516 9,944 0 5157 Group Health Insurance 40,775 40,433 4,098 40,433 0 5160 Group Life Insurance 154 237 14 28 0 5163 Workers Compensation 2,216 5,185 482 5,134 0 TOTAL PERSONNEL SERVICES 162,055 201,636 25,011 199,998 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 66,697 62,000 21,769 60,000 62,000 5325 Contractual Services 444 375 183 400 400 Supplies 5410 General Supplies 14,702 15,000 6,884 14,000 15,000 5499 Miscellaneous 00 0 0 0 TOTAL NON-PERSONNEL SERVICES 81,842 77,375 28,836 74,400 77,400 TOTAL EQUIP. MAINTEN. & REPLACE. 243,897 279,011 53,847 274,398 77,400 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 97 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Mechanic 1.00 0.00 55,419 55,419 0 Laborer 1.00 0.00 55,419 55,419 0 Laborer 0.30 0.00 16,626 16,626 0 TOTAL 2.30 0.00 95,988 127,464 127,464 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT Page 7 - 98 Page 7 - 99 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRAN SPORTATION DEPARTMENT: FORESTRY MISSION STATEMENT Th e forestry department is responsible for the planting, trimming and removal of trees, stumps and brush from terraces or from areas where it interferes with city property. It is also responsible for the removal of trees and branches after storms, and to maintain clearance over streets and walks. Increase (Decrease) in 201 9 Budget The Forestry budget decreased ($108,548) or (92.03%) Page 7 - 100 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 48,958 66,503 17,365 66,503 0 5104 Temporary Payrol l 4,470 4,000 119 3,500 0 5107 Overtime Pa y 385 800 86 800 0 5110 Shift Premium Pa y 02 50 5 0 5113 Job Class Premium Pay 215 300 172 250 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 263 500 0 500 0 Fringe Benefits 5151 Retirement Plan 6,039 7,528 1,539 7,528 0 5152 Residenc y 00 3 6 5154 Social Securit y 3,767 5,270 1,289 5,257 0 5157 Group Health Insurance 17,711 21,096 5,625 21,096 0 5160 Group Life Insurance 58 77 20 40 0 5163 Workers Compensation 1,130 2,849 537 2,827 0 TOTAL PERSONNEL SERVICES 82,997 108,948 26,788 108,306 0 NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 0 0 814 883 0 5325 Contractual Services 15,001 2,500 0 2,200 2,500 Supplies 5407 Automotive Supplies 3,158 3,500 3,248 5,000 3,700 5410 General Supplies 755 800 545 1,500 1,000 5425 Botanical & Agricultural 0 2,200 0 2,200 2,200 TOTAL NON-PERSONNEL SERVICES 18,914 9,000 4,606 11,783 9,400 TOTAL FORESTRY 101,911 117,948 31,394 120,089 9,400 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 101 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Heavy Equipment Operator 0.60 0.00 33,251 33,251 0 Small Truck Driver 0.35 0.00 19,397 19,397 0 Laborer 0.25 0.00 13,855 13,855 0 TOTAL 1.20 0.00 48,958 66,503 66,503 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: FORESTRY Page 7 - 102 Page 7 - 103 CITY OF KAUKAUNA 2019 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. Increase (Decrease) in 2019 Budget The Snow & Ice Control budget decreased ($241,791) or (73.29%) Page 7 - 104 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 82,553 116,380 8,429 116,380 0 5104 Temporary Payrol l 287 700 (138) 600 0 5107 Overtime Pa y 38,917 50,000 24,344 50,000 0 5110 Shift Premium Pa y 224 300 29 300 0 5113 Job Class Premium Pay 463 475 7,297 450 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 6,184 7,500 (352) 8,000 0 Fringe Benefits 5151 Retirement Plan 14,773 12,013 2,783 12,013 0 5152 Residenc y 0 0 2,408 5154 Social Securit y 9,817 13,371 3,171 13,406 0 5157 Group Health Insurance 39,247 36,917 18,436 36,917 0 5160 Group Life Insurance 209 433 146 293 0 5163 Workers Compensation 2,483 6,927 2,298 6,941 0 TOTAL PERSONNEL SERVICES 195,158 245,016 68,849 245,300 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 716 2,300 0 1,000 1,500 5322 Maintenance - Roads & Walks 44,467 43,000 19,020 42,000 46,500 5328 Advertising 612 600 400 600 625 Supplies 5407 Automotive Supplies 14,646 24,000 15,586 24,000 24,500 5410 General Supplies 36,602 15,000 10,396 14,500 15,000 TOTAL NON-PERSONNEL SERVICES 97,044 84,900 45,402 82,100 88,125 TOTAL SNOW & ICE CONTROL 292,201 329,916 114,251 327,400 88,125 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 105 DIVISION: TRANSPORTATION DEPARTMENT: SNOW & ICE CONTROL NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Small Truck Driver 1.00 0.00 55,419 55,419 0 Laborer 0.60 0.00 33,251 33,251 0 Laborer 0.50 0.00 27,710 27,710 0 TOTAL 2.10 0.00 82,553 116,380 116,380 0 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 106 Page 7 - 107 CITY OF KAUKAUNA 2019 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. 2017 - 2018 Goals and Objectives Continue to provide effective and efficient direction and control of the Street and Park Departments. Maintain the cities designation of Tree City USA by the National Arbor Day Foundation. Provide continuing education opportunities for all Street and Park Department personnel. Continue emphasizing safety and provide the equipment and tools necessary to achieve a safe working environment. Continue working with safety coordinator to provide safe work environments while maintaining optimum efficiency. Continue with systematic equipment replacement. Equipment scheduled to be replaced in 2018 is (39) 2008 Leaf Loader, Replace (#227) 2005 C.C.C. Garbage Truck w/ 25 yd Leach Packer, add a Mini End Loader. Continued sign installation and inventory. Continue to upgrade city drinking fountains to comply with Department of Natural Resources Bureau of Water Supply. Working with State to keep the gypsy moth problem to a minimum. Continue education through the DNR requarding the Emerald Ash Borer. Work to create an honest, trusting work environment between our workforce and Management to provide less wasted time and more efficient workdays. Continue professional working relationship with Kaukauna Utilities, Fire Department, Police Department, 1000 Island, Library and others. Providing safety within the city both in our day to day operations and emergency situations. Continue to clean, inspect and rebuild city sewers. Continue to build and maintain new equipment and property at Jonen Park, Dog Walking Park, moving forward with the development of Anderson Park, Hydro Park and Haas Road Park while maintaining and upgrading all city parks and new downtown plazas. Page 7 - 108 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2017 - 2018 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 24th 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. Educational seminars were attended in 2018 including the Snowplow Roadeo Competition. Continue to upgrade city drinking fountains to comply with the Department of Natural Resources Bureau of Water Supply. Work with Calumet County Highway Department to paint center lines in heavy traffic district. The Fourth of July 5K, Suicide Awareness, Live from Hydro Park, Electric City Experience, Bazaar after Dark, Bike to the beat tour and other various events such as Christmas Parade, and numerous block parti es all required assistance again this year. The majority of our help for these events is in the form of traffic control. Continue to seek training for preventive measures of the Emerald Ash Borer. Replaced or rebuilt numerous sanitary and storm sewers on city streets. Maintain, remove and replace when needed many trees throughout the city parks and right of ways. Crack sealed multiple city streets. Multiple landscape projects throughout the city. Construction of ball diamonds and continued maintenance in many areas and city parks. Continue to adjust and perfect automated collection. 2018 - 2019 Goals and Objectives Continue to provide effective and efficient direction and control of the Street and Park Departments. Maintain the cities designation of Tree City USA by the National Arbor Day Foundation. Provide continuing education opportunities for all Street and Park Department personnel. Continue emphasizing safety and provide the equipment and tools necessary to achieve a safe working environment. Continue working with safety coordinator to provide safe work environments while maintaining optimum efficiency. Page 7 - 109 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2018 - 2019 Goals and Objectives (Cont) Continue with systematic equipment replacement. Equipment scheduled to be replaced in 2019 is (107) 2009 Kubota Tractor, Replace (109) 2009 Kubota Mower, Replace (125) 2009 John Deere Mower Replace (225) 2009 Peterbilt Garbage Truck add Mini End Loader (New Equipment). Continued sign installation and inventory. Continue to upgrade city drinking fountains to comply with Department of Natural Resources Bureau of Water Supply. Working with State to keep the gypsy moth problem to a minimum. Continue education through the DNR requarding the Emerald Ash Borer. Continue to clean, inspect and rebuild city sewers. Continue to build and maintain new equipment and property at Jonen Park, Dog Walking Park, moving forward with the development of Anderson Park, Hydro Park and Haas Road Park while maintaining and upgrading all city parks and new downtown plazas. Work to create an honest, trusting work environment between our workforce and Management to provide less wasted time and more efficient workdays. Continue professional working relationship with Kaukauna Utilities, Fire Department, Police Department, 1000 Island, Library and others. Providing safety within the city both in our day to day operations and emergency situations. Increase (Decrease) in 2019 Budget The Street Department Administration budget increased $5,822 or 3.36% Page 7 - 110 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 113,391 117,416 55,298 117,416 120,939 5119 Longevity Pa y 600 625 0 625 660 Fringe Benefits 5151 Retirement Plan 10,350 10,320 4,366 7,909 7,965 5152 Residenc y 0 0 462 2,411 2,484 5154 Social Securit y 8,572 9,030 4,048 9,030 9,302 5157 Group Health Insurance 27,616 29,399 15,299 29,399 29,582 5160 Group Life Insurance 314 283 180 360 378 5163 Workers Compensation 1,605 3,126 1,550 3,126 3,041 TOTAL PERSONNEL SERVICES 162,447 170,199 81,204 170,276 174,351 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 4,687 1,000 159 2,000 2,000 5211 Education & Memberships 0 50 0 300 300 Purchased Service 5303 Communications 280 300 150 300 300 5325 Contractual Services 411 200 449 650 500 5328 Advertising 0 300 0 300 300 Supplies 5401 Office Supplies 215 850 262 650 900 5402 Desktop Printing Expense 180 180 370 400 250 5410 General Supplies 30 150 0 150 150 TOTAL NON-PERSONNEL SERVICES 5,804 3,030 1,390 4,750 4,700 TOTAL ST DEPT ADMINISTRATION 168,250 173,229 82,593 175,026 179,051 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 111 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Street Superintendent 1.00 1.00 77,230 77,230 79,547 Typist/Receptionist 1.00 1.00 40,186 40,186 41,392 TOTAL 2.00 2.00 113,391 117,416 117,416 120,939 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7 - 112 Page 7 - 113 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TR ANSPORTATION DEPARTMENT: STREET LIGHTING MISSION STATEMENT Th is department accounts for the cost of maintaining and operating the street lights and decorative theme lights within the City. Increase (Decrease) in 2 019 Budget The Street Lighting budget decreased ($300) or (0.13%) Page 7 - 114 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 192,409 235,000 99,612 230,000 235,000 5321 Maintenance - Other Equipment 1,736 1,500 327 1,000 1,200 TOTAL NON-PERSONNEL SERVICES 194,145 236,500 99,939 231,000 236,200 TOTAL STREET LIGHTING 194,145 236,500 99,939 231,000 236,200 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 115 CITY OF KAUKAUNA 2019 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. Increase (Decrease) in 2019 Budget The Street Maintenance budget increased $1,544,271 or 325.08% Page 7 - 116 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 304,295 214,139 368,260 214,139 1,155,176 5104 Temporary Payrol l 9,864 8,000 1,942 11,500 59,500 5107 Overtime Pa y 17,487 4,000 26,034 4,000 65,900 5110 Shift Premium Pa y 137 50 212 250 650 5113 Job Class Premium Pay 12,717 500 20,411 1,000 5,775 5119 Longevity Pa y 5,955 6,285 0 6,285 5,250 5125 Call Time 106 250 0 150 8,975 Fringe Benefits 5151 Retirement Plan 39,883 23,981 63,353 126,707 81,333 5152 Residenc y 0 0 0 0 40,905 5154 Social Securit y 26,146 17,346 30,147 17,442 95,855 5157 Group Health Insurance 96,474 63,287 160,603 321,205 316,420 5160 Group Life Insurance 601 196 1,165 2,330 2,742 5163 Workers Compensation 8,687 9,212 23,594 9,374 48,536 TOTAL PERSONNEL SERVICES 522,353 347,246 695,721 714,383 1,887,017 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 280 300 150 300 300 5312 Maintenance - Building 30,781 20,000 5,971 18,000 20,000 5318 Maintenance - Automotive 00 0 0 0 5322 Maintenance - Roads & Walks 97,070 72,000 27,795 72,000 75,000 5325 Contractual Services 8,768 12,500 4,249 12,000 13,500 5328 Advertising 00 0 0 0 Supplies 5407 Automotive Supplies 13,692 12,500 5,355 11,500 12,500 5410 General Supplies 9,299 10,500 10,517 11,000 11,000 TOTAL NON-PERSONNEL SERVICES 159,889 127,800 54,037 124,800 132,300 OUTLAY 5807 Machinery, Tools & Instruments 00 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL STREET MAINTENANCE 682,242 475,046 749,759 839,183 2,019,317 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 117 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Street Foreman 1.00 1.00 70,050 70,050 72,152 Heavy Equipment Operator 1.00 5.50 55,419 55,419 324,997 Tandem Trucks 1.00 1.50 55,419 55,419 87,320 Small Truck Driver 0.00 2.00 0 0 113,044 Park Man 0.00 4.00 0 0 225,420 Laborer 0.60 6.00 33,251 33,251 332,243 TOTAL 3.60 20.00 304,295 214,139 214,139 1,155,176 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE Page 7 - 118 Page 7 - 119 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TR ANSPORTATION DEPARTMENT: STREET SIGNS & MARKERS MISSION STATEMENT Th e mission of the street signs and markers department is to make, install, repair, and replace traffic control and street signs. This department is also responsible for painting traffic lanes, crosswalks, parking stalls, no parking areas, etc. on all city streets and parking areas. Increase (Decrease) in 201 9 Budget The Street Signs & Markers budget decreased ($80,523) or (79.43%) Page 7 - 120 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 38,787 47,107 10,009 47,107 0 5104 Temporary Payrol l 4,561 5,700 692 5,500 0 5107 Overtime Pa y 306 700 0 650 0 5110 Shift Premium Pa y 26 50 3 25 0 5113 Job Class Premium Pay 569 600 80 450 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 156 200 0 250 0 Fringe Benefits 5151 Retirement Plan 3,900 5,359 480 997 0 5152 Residenc y 0 0 18 0 5154 Social Securit y 3,067 3,805 755 3,789 0 5157 Group Health Insurance 10,767 14,943 1,312 14,943 0 5160 Group Life Insurance 65 62 14 28 0 5163 Workers Compensation 944 2,147 196 2,132 0 TOTAL PERSONNEL SERVICES 63,148 80,673 13,559 75,871 0 NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 1,296 800 531 1,250 1,250 5325 Contractual Services 3,329 4,500 0 3,800 4,200 Supplies 5407 Automotive Supplies 1,151 1,400 1,171 1,350 1,400 5410 General Supplies 14,110 6,000 6,363 5,000 6,000 5413 Chemical & Ordnance 5,132 8,000 1,760 7,500 8,000 TOTAL NON-PERSONNEL SERVICES 25,018 20,700 9,824 18,900 20,850 TOTAL STREET SIGNS & MARKERS 88,167 101,373 23,383 94,771 20,850 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 121 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Tandem Trucks 0.50 0.00 27,710 27,710 0 Small Truck Driver 0.15 0.00 8,313 8,313 0 Laborer 0.20 0.00 11,084 11,084 0 TOTAL 0.85 0.00 38,787 47,107 47,107 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET SIGNS & MARKERS Page 7 - 122 Page 7 - 123 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TR ANSPORTATION DEPARTMENT: TRAFFIC CONTROL MISSION STATEMENT Th e traffic control department's mission is to provide for the maintenance and repair of the city's six signalized intersections and one flashing/warning light. This includes labor, parts, contractual services and electrical service. Increase (Decrease) in 201 9 Budget The Traffic Control budget decreased ($13,159) or (45.28%) Page 7 - 124 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 188 2,771 (28) 2,771 0 5107 Overtime Pa y 0 100 292 0 0 5110 Shift Premium Pa y 00 0 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 05 00 0 0 Fringe Benefits 5151 Retirement Plan 14 319 (2) 319 0 5152 Residenc y 00 0 5154 Social Securit y 16 223 18 212 0 5157 Group Health Insurance 27 879 0 0 0 5160 Group Life Insurance 12 0 0 0 5163 Workers Compensation (976) 115 0 109 0 TOTAL PERSONNEL SERVICES (730) 4,459 280 3,411 0 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 43,719 7,200 2,452 7,000 7,200 5325 Contractual Services 8,276 5,000 16,634 20,000 8,000 Supplies 5410 General Supplies 0 700 12,116 500 700 TOTAL NON-PERSONNEL SERVICES 51,995 12,900 31,202 27,500 15,900 OUTLAY 5807 Machinery, Tools & Instruments 14,742 11,700 (15,126) 11,700 0 TOTAL OUTLAY 14,742 11,700 (15,126) 11,700 0 TOTAL TRAFFIC CONTROL 66,007 29,059 16,355 42,611 15,900 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 125 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Tandem Trucks 0.05 0.00 2,771 2,771 0 TOTAL 0.05 0.00 188 2,771 2,771 0 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: TRAFFIC CONTROL CITY OF KAUKAUNA Page 7 - 126 Page 7 - 127 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TR ANSPORTATION DEPARTMENT: WEED CONTROL MISSION STATEMENT Th e mission of the weed control department is the control of noxious weeds. Responsibilities include the mowing of street right-of-ways, vacant lots, and lawns which property owner have neglected to maintain. Weed/grass control on private property is charged to the property owner. Increase (Decrease) in 201 9 Budget The Weed Control budget decreased ($34,451) or (92.24%) Page 7 - 128 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 18,329 11,084 2,079 11,084 0 5104 Temporary Payrol l 12,250 17,600 5,378 17,000 0 5113 Job Class Premium Pay 0 0 210 5119 Longevity Pa y 00 0 0 0 Fringe Benefits 5151 Retirement Plan 2,087 1,237 (27) 1,237 0 5152 Residenc y 00 0 5154 Social Securit y 1,514 1,103 219 1,094 0 5157 Group Health Insurance 7,067 3,516 0 0 0 5160 Group Life Insurance 20 28 0 0 0 5163 Workers Compensation 632 1,133 0 1,109 0 TOTAL PERSONNEL SERVICES 41,900 35,701 7,859 31,524 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 1,424 500 1,625 2,250 1,500 5328 Advertising 296 250 59 300 300 Supplies 5407 Automotive Supplies 697 600 591 1,100 800 5410 General Supplies 251 300 10 250 300 TOTAL NON-PERSONNEL SERVICES 2,669 1,650 2,286 3,900 2,900 TOTAL WEED CONTROL 44,569 37,351 10,144 35,424 2,900 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 129 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Laborer 0.20 0.00 11,084 11,084 0 TOTAL 0.20 0.00 18,329 11,084 11,084 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: WEED CONTROL Page 7 - 130 Page 7 - 131 CITY OF KAUKAUNA 2019 BUDGET DIVISION: SAN ITATION DEPARTMENT: REFUSE COLLECTION MISSION STATEMENT Th e mission of the Refuse Collection Department is to provide regular weekly collection of garbage and rubbish and to transport this garbage to a disposal site in order to enhance public health, sanitation and community appearance. Also included in budget expenditures are the various special collections in the spring and fall, including tire collection weeks. Increase (Decrease) in 201 9 Budget The Refuse Collection budget decreased ($345,738) or (80.60%) Page 7 - 132 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 184,974 216,135 54,377 216,135 0 5104 Temporary Payrol l 7,724 8,800 2,288 8,600 0 5107 Overtime Pa y 2,625 750 (515) 500 0 5110 Shift Premium Pa y 00 1 8 5113 Job Class Premium Pay 108 350 3,655 250 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 105 50 (105) 50 0 Fringe Benefits 5151 Retirement Plan 17,605 24,190 1,632 24,190 0 5152 Residenc y 0 0 261 0 5154 Social Securit y 13,879 16,746 4,269 16,716 0 5157 Group Health Insurance 64,324 68,561 9,749 68,561 0 5160 Group Life Insurance 658 728 98 195 0 5163 Workers Compensation 4,043 8,928 1,017 8,907 0 TOTAL PERSONNEL SERVICES 296,045 345,238 76,744 344,104 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 68,701 50,000 21,911 49,000 50,000 5325 Contractual Services 23,092 400 0 200 400 5328 Advertising 0 1,000 0 0 0 Supplies 5404 Clothing Expense 536 300 96 250 300 5407 Automotive Supplies 27,874 30,000 17,867 28,000 30,500 5410 General Supplies 1,473 2,000 112 1,500 2,000 TOTAL NON-PERSONNEL SERVICES 121,676 83,700 39,986 78,950 83,200 TOTAL REFUSE COLLECTION 417,721 428,938 116,730 423,054 83,200 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 133 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Heavy Equipment Operator 1.00 0.00 55,419 55,419 0 Heavy Equipment Operator 1.00 0.00 55,419 55,419 0 Laborer 1.00 0.00 55,419 55,419 0 Small Truck Driver 0.50 0.00 27,710 27,710 0 Laborer 0.40 0.00 22,168 22,168 0 TOTAL 3.90 0.00 184,974 216,135 216,135 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE COLLECTION Page 7 - 134 Page 7 - 135 CITY OF KAUKAUNA 2019 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE DISPOSAL MISSION STATEMENT The mission of the refuse disposal department is to account for the tipping fees for disposal of refuse and debris and for the fees associated with the city's recycling program. Also included are the costs associated with the processing of waste concrete, yard debris, leaves and brush located at the city leased site at the Red Hills Landfill. Increase (Decrease) in 2019 Budget The Refuse Disposal budget increased $63,052 or 50.44% Page 7 - 136 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 112,939 110,000 102,059 110,000 173,052 5395 Recycling Costs 35,745 15,000 374 15,000 15,000 TOTAL NON-PERSONNEL SERVICES 148,684 125,000 102,432 125,000 188,052 TOTAL REFUSE DISPOSAL 148,684 125,000 102,432 125,000 188,052 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 137 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT SPORTS MISSION STATEMENT To provide adult citizens organized sports leagues to including men’s softball and adult coed kickball. 2017 - 2018 Goals and Objectives Add 1-2 new adult programs. 2017 - 2018 Accomplishments Added Cake Decorating and Pickleball. 2018 - 2019 Goals and Objectives Add 1-2 new adult programs Increase (Decrease) in 2019 Budget The Adult Sports budget increased $2,851 or 3.03% Service Efforts: INDICATOR 2016 2017 2018 Number of teams 28 45 36* Number of annual participants 274 Adult Open Gym 17 13 * Fitness/Health Classes 34 22 17* *Registration for fall/winter programs is not complete at this time. Page 7 - 138 FUND: 101 DIVISION: LEISURE DEPT: 55320 DEPARTMENT: ADULT SPORTS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 46,958 36,842 19,912 37,210 38,327 5104 Temporary Payrol l 12,531 20,958 7,919 20,958 21,591 5107 Overtime Pa y 0 0 640 640 0 5119 Longevity Pa y 300 127 0 127 140 Fringe Benefits 5151 Retirement Plan 4,810 3,933 3,294 2,544 2,520 5152 Residenc y 0 0 0 0 1,529 5154 Social Securit y 3,654 3,132 1,596 3,209 3,256 5157 Group Health Insurance 18,742 14,091 11,550 14,344 14,436 5160 Group Life Insurance 78 62 46 92 96 5163 Workers Compensation 784 1,806 1,097 1,816 1,767 TOTAL PERSONNEL SERVICES 87,857 80,951 46,054 80,940 83,662 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 193 160 150 160 300 5325 Contractual Services 4,903 2,600 89 2,600 2,600 5328 Advertising 2,544 2,650 0 2,650 2,650 Supplies 5401 Office Supplies 3 500 0 500 500 5407 Automotive Supplies 46 400 37 400 400 5422 Data Processing Supplies 0 1,200 0 1,200 1,200 5428 Recreation 4,029 4,500 6,019 4,500 4,500 5431 Postage 1,200 1,200 615 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 12,918 13,210 6,910 13,210 13,350 TOTAL ADULT SPORTS 100,775 94,161 52,964 94,150 97,012 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 139 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 24,272 24,515 25,251 Office Assistant 0.33 0.33 12,570 12,695 13,076 TOTAL 0.67 0.67 46,958 36,842 37,210 38,327 2019 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT SPORTS CITY OF KAUKAUNA Page 7 - 140 Page 7 - 141 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISU RE DEPARTMENT: ATHLETIC FIELDS MISSION STATEMENT Th e mission of the athletic field department is to provide and maintain recreation facilities available for use by the public and the Kaukauna Area School District. The city maintains fields and buildings at the Doty Bayorgeon recreational facility, Horseshoe Park, Riverside Park, Grignon Home, Central Park, and Jonen Park. Increase (Decrease) in 20 19 Budget The Athletic Fields budget decreased ($109,697) or (66.38%) Performance Measures INDICATOR 2015 2016 2017 # of fields to prepare 16 17 17 # of times fields prepared 612 625 630 Page 7 - 142 FUND: 101 DIVISION: LEISURE DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 45,197 69,274 11,614 69,274 0 5104 Temporary Payroll 813 1,500 132 1,200 0 5107 Overtime Pay 19 250 79 150 0 5113 Job Class Premium Pay 40 100 0 20 0 5119 Longevity Pay 0 0 0 0 0 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 4,378 7,752 (12) 7,752 0 5152 Residency 0 0 0 5154 Social Security 3,354 5,326 880 5,312 0 5157 Group Health Insurance 16,355 21,975 319 21,975 0 5160 Group Life Insurance 58 61 4 7 0 5163 Workers Compensation 958 2,809 33 2,790 0 TOTAL PERSONNEL SERVICES 71,173 109,047 13,049 108,480 0 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 17,949 20,000 11,816 22,000 21,000 5312 Maintenance - Building 779 4,000 71 1,500 3,000 5321 Maintenance - Other Equipment 338 500 135 300 450 5322 Maintenance - Roads & Walks 1,886 3,000 0 1,800 2,500 5325 Contractual Services 3,337 1,500 517 1,500 1,500 Supplies 5407 Automotive Supplies 1,770 2,000 974 1,800 1,900 5410 General Supplies 6,319 7,200 3,430 7,000 7,200 5425 Botanical & Agricultural 9,389 10,000 4,452 9,000 10,000 TOTAL NON-PERSONNEL SERVICES 41,768 48,200 21,395 44,900 47,550 OUTLAY 5801 Land & Buildings 0 8,000 0 8,000 8,000 TOTAL OUTLAY 0 8,000 0 8,000 8,000 TOTAL ATHLETIC FIELD 112,941 165,247 34,444 161,380 55,550 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 143 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Parkman 1.00 0.00 55,419 55,419 0 Laborer 0.25 0.00 13,855 13,855 0 TOTAL 1.25 0.00 45,197 69,274 69,274 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISURE DEPARTMENT: ATHLETIC FIELDS Page 7 - 144 Page 7 - 145 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEI SURE DEPARTMENT: CARNEGIE BUILDING MISSION STATEMENT Ca rnegie building is responsible for janitorial services in the Carnegie building as long as the Recreation department is utilizing that facility. Increase (Decrease) in 201 9 Budget The Carnegie Building bud get decreased ($16,088) or (50.22%) Page 7 - 146 FUND: 101 DIVISION: LEISURE DEPT: 55115 DEPARTMENT: CARNEGIE BUILDING 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 15,400 11,084 3,560 7,000 0 5104 Temporary Payrol l 0 100 0 0 0 5107 Overtime Pa y 00 0 0 0 5110 Shift Premium Pa y 00 4 0 0 0 5113 Job Class Premium Pay 00 0 0 0 5119 Longevity Pa y 00 0 0 0 5125 Call Time 00 0 0 0 Fringe Benefits 5151 Retirement Plan 1,350 1,237 163 326 0 5152 Residenc y 00 0 5154 Social Securit y 1,158 849 272 536 0 5157 Group Health Insurance 2,591 3,516 265 4,500 0 5160 Group Life Insurance 65 60 11 25 0 5163 Workers Compensation 324 442 73 277 0 TOTAL PERSONNEL SERVICES 20,887 17,288 4,382 12,664 0 NON-PERSONNEL SERVICES Purchased Services 5306 Heating Fuels 2,492 2,700 1,987 2,700 2,700 5309 Water, Sewer & Electric 7,363 7,000 4,391 7,000 8,200 5312 Maintenance - Building 2,158 1,700 17 1,700 1,700 5325 Contractual Services 2,179 3,100 2,181 3,100 3,100 5413 Chemical & Ordnance 0 250 0 250 250 TOTAL NON-PERSONNEL SERVICES 14,192 14,750 8,576 14,750 15,950 TOTALCARNEGIE BUILDING 35,080 32,038 12,958 27,414 15,950 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 147 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Janitor 0.20 0.00 11,084 11,084 0 TOTAL 0.20 0.00 15,400 11,084 11,084 0 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISURE DEPARTMENT: CARNEGIE BUILDING Page 7 - 148 Page 7 - 149 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEI SURE DEPARTMENT: CIVIC PROMOTIONS MISSION STATEMENT Ci vic promotion is responsible for promoting the public image at the City. Grignon Home contribution, Christmas decorations, Memorial Day contribution and Fox Cities Marathon are some of the programs supported by this department. Increase (Decrease) in 201 9 Budget The Civic Promotions budget decreased ($15,000) or (60%) Page 7 - 150 FUND: 101 DIVISION: LEISURE DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 12,190 25,000 2,243 7,000 10,000 TOTAL NON-PERSONNEL SERVICES 12,190 25,000 2,243 7,000 10,000 TOTAL CIVIC PROMOTIONS 12,190 25,000 2,243 7,000 10,000 Christmas Decorations & Parade 3,000 Various Civic Promotions 7,000 10,000 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 151 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISURE DEPARTMENT: COMMUNITY CENTER MISSION STATEMENT This category is primarily related to programs offered to senior citizens. 2017 – 2018 Goals and Objectives Add 1-2 new programs 2017 - 2018 Accomplishments We added Senior Trips in partnership with Appleton, Little Chute & Kimberly this spring/summer and Pickleball this fall. 2018 - 2019 Goals and Objectives Add 1-2 new programs Increase (Decrease) in 2019 Budget The Community Center budget remains the same as the 2018 budget. Service Efforts: INDICATOR 2016 2017 2018* # of Community Room bookings - - - # of Konkapot Room bookings - - - # of Council Chamber bookings 169 350 67* # of Hydro View Room bookings 103 109 46* XYZ Group Participants 198 506 263* Strong Bones 103 156 153* Stepping On - 18 - Stretching & Endurance 32 42 22* * Registration for fall/winter programs is not complete at this time. Page 7 - 152 FUND: 101 DIVISION: LEISURE DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 840 1,200 0 1,200 1,200 Supplies 5428 Recreation 2,071 1,900 1,385 1,900 1,900 TOTAL NON-PERSONNEL SERVICES 2,911 3,100 1,385 3,100 3,100 TOTAL COMMUNITY CENTER 2,911 3,100 1,385 3,100 3,100 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 153 CITY OF KAUKAUNA 2019 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 re cital in mid April. 2017 - 2018 Goals and Objectives Create a new Competition Program. 2017 - 2018 Accomplishments Created New Competition Program 2018 - 2019 Goals and Objectives Transition to new facility. Add new classes/workshops. Increase (Decrease) in 2019 Budget The Dance Classes budget increased $952 or 1.34% Service Efforts: INDICATOR 2016 2017 2018 Dance Lessons 256 272 117* Beginner Dance Lessons 119 115 93 Summer 151 135 147 Tot Classes 42 82 38* Workshops 13 44 22* Competition Dance - 34 64* * Registration for fall/winter programs is not complete at this time. Page 7 - 154 FUND: 101 DIVISION: LEISURE DEPT: 55310 DEPARTMENT: DANCE CLASSES 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payrol l 27,363 31,483 16,241 31,483 32,401 5107 Overtime Pa y 1,096 1,200 234 1,200 1,250 Fringe Benefits 5151 Retirement Plan 75 80 19 80 82 5154 Social Securit y 484 548 260 548 565 5163 Workers Compensation 570 1,245 634 1,245 1,210 TOTAL PERSONNEL SERVICES 29,589 34,556 17,388 34,556 35,508 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 85 1,000 0 1,000 1,000 5208 Travel - City Business 134 500 0 500 500 Purchased Services 5325 Contractual Services 3,235 6,325 3,570 6,325 6,325 5328 Advertising 2,096 2,450 0 2,450 2,450 5334 Printing Expense 796 1,000 869 1,000 1,000 Supplies 5404 Clothing Expense 13,119 21,000 956 21,000 21,000 5422 Data Processing Supplies 892 1,200 0 1,200 1,200 5428 Recreation 4,899 2,000 3,806 2,000 2,000 5431 Postage 1,200 1,200 0 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 26,456 36,675 9,201 36,675 36,675 TOTAL DANCE CLASSES 56,045 71,231 26,589 71,231 72,183 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 155 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY MISSION STATEMENT Enhance People’s Lives And Open Doors For Curious Minds. 2017 - 2018 Goals and Objectives Continue developing Library’s Five Year Plan. Host Library Board Planning Retreat. Continue developing programs of interest and service to community. Continue to develop Library collections. Implement revised staff schedule Develop Capital Improvement Plan for Library Complete Interactive Learning Garden Explore technology collaboration with Kaukauna Utilities Continue collaboration with public and parochial schools and child care centers 2017 - 2018 Accomplishments Site Host for Blood Drive Site Host for Polling place for City elections Site Host for AARP tax preparation for low income and elderly Site Host for Department of Public Instruction meal program Site Host for two job fairs Site Host for Free Legal Clinic Offered clothing and school supply drives Offered notary public services Offered fax services Offered mini-food pantry Offered test proctoring services Increased number of material items held Page 7 - 156 CITY OF KAUKAUNA 2019 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY 2018 - 2019 Goals and Objectives Revise Library Table of Organization to increase staff efficiency Develop training video Continue to monitor changing patron trends by offering relevant programming for all ages. Develop five-year plan Seek staffing necessary for providing excellent service. Construct Interactive Learning Garden Reimburse all loans for such purposes Clarify building maintenance costs with landlord Increase membership of Friends Association Continue outreach to schools and homeschoolers Arrange for planning retreat with Library Board Increase (Decrease) in 2019 Budget The Library budget increased $23,840 or 2.45% Service Efforts: 2016 2017 % +/- 2018 (7 mos.) Explanation Patron Access 123,067 112,589 -8.5% 65,310 Door Count Circulation 170,096 164,551 -3.3% 92,260 Overdrive 11,842 13,563 14.5% 1,280 eBook checkouts Teacher Packs 107 101 -5.6% 52 Prepared by KPL at Teachers’ request Loan Rate 27,044 26,510 -2.0% 15,543 KPL Items requested by other libraries Borrowing Rate 40,605 44,673 10.0% 54,603 KPL Patron requests from other libraries Program Attendance 14,496 19,596 35.1% 12,178 Total Program Attendees Juvenile 13,524 18,275 35.1% 11,391 Adult 972 1,321 35.9% 787 Library Space Usage 1,171 1,752 49.6% 1,073 Total Conference and Study Room Use Study Rooms 658 1,057 60.6% 634 Meeting Rooms 513 695 35.5% 439 Computers Use 9,969 6,800 -31.8% 4,112 Total Public Access computer use Wi-Fi Usage 9,768 12,452 27.5% 7,260 Total Wi-Fi log-ins Virtual Access 56,477 67,870 20.2% 42,139 Website log-ins Page 7 - 157 FUND: 101 DIVISION: LEISURE DEPT: 55110 DEPARTMENT: LIBRARY 2018 2018 OBJECT 2017 2018 6 MONTHS ESTIMATED 2019 CODE DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 396,710 397,544 189,089 397,544 417,665 5151 Retirement Plan 28,931 26,402 12,386 26,402 18,425 5152 Residenc y 0 0 0 0 8,887 5154 Social Securit y 23,351 23,068 10,663 21,325 23,497 5157 Group Health Insurance 48,982 51,683 26,842 51,683 73,691 5160 Group Life Insurance 1,018 990 553 1,107 1,162 5163 Workers Compensation 359 636 317 636 626 TOTAL PERSONNEL SERVICES 499,351 500,323 239,849 498,697 543,953 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 38 250 0 0 250 5211 Education & Memberships 832 500 178 300 500 Purchased Services 5303 Communications 280 300 150 150 300 5306 Heating Fuels 4,326 5,000 5,468 5,475 7,000 5309 Water, Sewer & Electric 15,718 10,000 4,968 5,000 10,000 5312 Maintenance - Building 113,115 122,201 54,834 56,376 114,546 5313 Lease - Building 133,140 133,140 66,570 66,570 133,140 5325 Contractual Services 63,343 67,150 32,123 35,000 65,000 5328 Advertising 177 150 36 1,550 150 5331 General Insurance 8,400 8,600 0 8,600 8,600 Supplies 5401 Office Supplies 7,456 6,200 3,827 3,000 6,000 5402 Desktop Printing Expense 3,076 4,600 1,327 2,000 4,000 5422 Data Processing Supplies 6,139 5,000 3,426 1,500 4,000 5431 Postage 1,129 600 859 300 300 5438 Lost & Paid to Others 0 0 61 50 0 5439 Lost & Paid Purchased 0 0 35 50 0 5441 Library Material 41,685 60,000 29,669 27,000 50,300 5442 Service Contracts 47,204 43,688 40,596 5,625 45,003 5444 Library Programs 3,776 3,500 1,231 3,000 2,000 5499 Miscellaneous 2,544 300 1,237 133 300 TOTAL NON-PERSONNEL SERVICES 452,376 471,179 246,598 221,679 451,389 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL LIBRARY 951,727 971,502 486,447 720,376 995,342 CITY OF KAUKAUNA 2019 BUDGET Page 7 - 158 NUMBER OF 2018 2019 FULL-TIME EQUIVALENTS 2017 2018 ESTIMATED PROPOSED TITLE OF POSITION 2018 2019 ACTUAL BUDGET ACTUAL BUDGET Library Director 1.00 1.00 92,099 92,099 94,862 Asst Library Director 1.00 1.00 66,715 66,715 77,759 Technology Coordinator 1.00 1.00 49,784 49,784 51,277 Library Associate 1.00 1.00 34,223 34,223 38,719 Library Associate 0.53 0.53 18,138 18,138 18,682 Library Associate 0.53 0.53 18,138 18,138 17,476 Library Associate 0.53 0.53 17,739 17,739 17,092 Library Associate 0.53 0.53 17,349 17,349 17,092 Library Associate 0.53 0.53 17,349 17,349 17,092 Library Associate 0.53 0.53 16,594 16,594 17,092 Library Associate 0.53 0.53 16,594 16,594 17,092 Library Associate 0.53 0.53