Adopted 2025 Budget Book – Web

211 Walnut St. • P.O. Box 426 • Neenah WI 54957-0426 Phone 920-886-6104 • Fax: 920-886-6109 • e-mail: jlang@neenahwi.gov JANE B. LANG Mayor October 28, 2024 Dear President Borchardt, Honorable Council Members, and Citizens: It is my pleasure to present you with the 2025 Operating and Capital Improvement Budget. Over this past year, we have continued to face the economic pressures that make the budgeting process at the municipal level a difficult undertaking. One of the most significant pressures we’ve felt this year is the rising cost of providing quality health insurance for our city employees and their families. With the cost of health care skyrocketing, our team went to work to try to come up with health insurance plans that would provide good coverage for our employees while at the same time not overly burdening them or overly stretching our city budget. My priorities for the 2025 budget reflect my desire to do the best we can for our citizens while at the same time providing well for our employees. The organizational cost of attrition is high, and we are striving to do all we can to maintain our excellent staff here at the city. Our budget for 2025 indicates that we remain committed to providing the very best services to the citizens of Neenah in the most economical and fiscally responsible manner possible. Working with our department heads to create the budget document, this year’s identified needs in our 2025 general fund budget are approximately $32 million while our revenues expectations are approximately $30 million. Our budget deficit based upon department head requests originally stood at $1,937,490. I’m requesting a reduction of those department head requests of $972,020 and an increase in revenues of $965,470 yielding an overall reduction in the budget of $1,937,490 which will allow us to prevent a budget deficit. I am proposing that our tax levy to support the operating budget will increase by $205,924. We will also be using the Joint Fire/Rescue levy limit exemption of $381,750 and using $300,000 in general fund unassigned reserves (of our approximate five-million-dollar reserve fund balance). I am grateful that, after many meetings with department heads and sincere dedication to make reductions by our entire team working together, we are able to present a fiscally responsible budget to the Council for 2025. Because we highly value our City of Neenah employees and consider them to be our most important resource, we completed a comprehensive salary evaluation beginning in 2022 and concluding in 2023. We have continued to make adjustments in 2024 and in the 2025 budget to more appropriately match the market rate for our employees and have planned for a 4.5% overall increase in 2025 (1.5% in January as a step increase and 3% as a cost-of-living adjustment in July). The ability of the city to retain our excellent workforce depends, in part, on our ability to provide our employees with appropriate compensation and benefits. CITY OF NEENAH Office of the Mayor Page 2 We have also continued our organizational culture implementation at the city. The values we are focused on are as follows: pursue growth, encourage innovation, cultivate collaborative relationships, and engage with our community. We recognize that our employees are dedicated, committed, and highly skilled, and we aim to acknowledge their value as we together continue to serve our community. We have taken steps to include putting those values into action and are working together within every one of our twelve departments to make sure we are cultivating a positive team-first mentality, improved communication, and adequate training. We are incredibly grateful to those who have stepped up from each of our twelve departments to form the team that oversees this culture initiative. Retention of employees is a huge issue for all municipalities. We, at the City of Neenah, are seeking to create a workplace environment that assists us in our efforts to not only retain employees but also attract the highest quality new employees for our team. As we met with all department heads this fall, we had requests from the NMFR, the Public Works Department, and the Neenah Public Library to add six full time positions and one part time position for 2025 but have made the difficult decision to keep our employee numbers steady at this time. Our commitment must be to our existing employees at this time, and again, the pressure of increased health insurance costs for the city is what is largely driving this decision. We are very thankful that the training center expansion at our Police Department was concluded this year and, with excellent project management, came in slightly under budget. The new facility will not only serve as a valuable tool for achieving the best results with training for our officers, but it will also serve as a valuable tool for recruiting new high-quality officers. Staying on the topic of new facilities, working with our newly hired in 2024 NMFR Chief, Travis Teesch, we have begun the process of evaluating Station 31 for a remodel to address some significant issues at that building. The beginning of the renovation of Station 31 will include replacement of the roof and service doors. The detailed professional evaluation of additional needs that will keep this building in good condition as an important resource in Neenah has begun with the hiring of SEH – a firm that has considerable expertise in the building and remodeling of fire stations. We remain committed to providing the very best public safety services to our community, and we are steadfast in our support of and pride in both our police and fire departments. One of the additional capital projects we’ll be undertaking in 2025 is the long-awaited reconstruction of S. Commercial Street. Additional street projects will include Bergstrom Road, Forest Manor Court, Alexander Drive, Lexington Court, Bruce Street, Hickory Lane, Caroline Street, Douglas Street, and Elm Street (Division St. to Wisconsin). Important and necessary shoreline restoration at Kimberly Point and Doty Parks is also part of the plan for 2025. Our internal Information Systems (IS) department will be continuing to address cybersecurity initiatives with growing concerns over this ever-present threat. The IS department recently received a significant grant to help cover the cost of those improvements to our security. Additional vehicles will be purchased for our fleet including various Public Works Department vehicles and Police Department squads. One initiative we took in 2024 was for the purchase of vehicular barriers for use at our community parades and events. Considering the tragedy that occurred in Waukesha, we feel that providing adequate protection for our citizens at highly attended community events is a top priority. We leveraged the purchase of the barriers with a grant from Winnebago County for a cost sharing effort in this important endeavor. After a year-long effort to create a new conceptual master plan for the thirty-acre Arrowhead property adjacent to our vibrant downtown, we have begun the process of preparing this site for future development. Using ARPA funding approved by the City Council for allocation at Arrowhead during the 2024 budget process, we have hired Graef Engineering to create a grading and utilities plan for the site as well as undertaking a feasibility study for the multi-modal access from Gateway Park and the vehicular CITY OF NEENAH Office of the Mayor Page 3 access on Millview Drive. A plan for the establishment of a prairie on the west end is now underway as well, and no new tax dollars have been utilized on this project for the past three years. Working with many partners on this exciting opportunity, we hope to see progress on the site in 2025. The key to this project is public-private partnership, and to that end, we have been working with community partners to help all of us be part of this exciting and incredibly unique undertaking. The proposed budget has our tax rate increasing by 2.4% (or 16 cents per thousand to a rate of $6.73/thousand from last year’s rate of $6.57/thousand). That means that the owner of a $275,000 home would pay an additional $44 in taxes for City purposes on the 2024 tax bill. This tax rate includes the operating budget and debt service levies for Neenah, as well as the levy to support TIF districts (an amount derived at the state level). Each year, the City of Neenah is faced with unique challenges. Retaining our excellent workforce will continue to be a challenge that we will need to address. Offering competitive wages and benefits to our employees must be one of our priorities as we all realize the high cost to an organization of employee turnover. Appropriately balancing that with providing top quality services to our residents will continue to be our goal. Although we have many challenges to face, we also have so much for which to be proud of today and hopeful for the future. According to a recent WalletHub article, our city was recently ranked in the top 7% of cities of our size as most desirable in which to live (ranked on 45 livability factors). The natural beauty of our community combined with our vibrant businesses, thriving downtown, overall safety, and excellent amenities continues to make Neenah a great place to call home. I am so honored and privileged to have been serving as Neenah’s mayor for the past two and a half years, and I look forward to 2025 with great anticipation and optimism. Thank you for being part of our wonderful community. Finally, I’d like to express my thanks to our Finance Department for their exceptional efforts to help guide this year’s plan. Our Director of Finance, Vicky Rasmussen, and our Deputy Director, Andy Kahl, have done an exceptional job. I am incredibly grateful to both for their assistance in walking through this complex process. I’m also grateful to our Council President, Brian Borchardt, and our eight other Council members for their support and encouragement. Over the past two and half years, we have seen six of our twelve department heads transition to retirement (in 4 cases) or take new positions (in 2 cases). Our team remains strong, dedicated, and committed to continuing to provide the very best for the citizens of Neenah, and we remain firm in our convictions to make the best decisions for our entire community. As we undergo the process of budget discussions and decisions at the Council level, I welcome the input and wisdom of our Council members and community members to produce the absolute best possible result for all of us. Respectfully submitted, Jane B. Lang, Mayor City of Neenah Wisconsin 2025 Operating and Capital Improvements Budget Compiled by Department of Finance Submitted by Vicky K. Rasmussen, CPA, Director Jane B. Lang, Mayor THIS PAGE IS INTENTIONALLY LEFT BLANK i City of Neenah 2025 Operating and Capital Improvements Budget Table of Contents Mayor's Transmittal Message Introduction Budget Development and Management Process ....... 1 Directory of Officials ..................................................... 3 Organizational Chart .................................................... 4 Mayor's Recommendation And Summary 2025 Adopted Budget Amendments ........................... 5 2024 Property Tax Levies and Rates .......................... 7 2024 All Taxing Jurisdictions ....................................... 8 2025 General Fund Budget ......................................... 9 2025 General Fund Adjustments ...............................10 Tax Levy, Tax Rates and Property Values ...............12 Calculation of Tax Levy Limit .....................................13 Total Annual Tax Levy Graph ....................................14 Comparison of Assessed and Equalized Tax Rates Chart .......................................................15 Comparison of Assessed and Equalized Property Values Graph ............................................16 $100,000 Assessed Value Property Tax Bill Graph .17 Schedule of State Aid Payments ...............................18 Schedule of State Aid Payments Graph ...................19 All Funds Expenditure Summary ...............................20 2025 Expenditure Budget Summary .........................21 Summary of General Fund by Object Code ..............25 2025 Budget Permanent Positions ............................29 Projected 2024 Year End Budget Variances ............30 History of General Fund Balances ............................31 General Fund - Undesignated Fund Balance as Percentage of Operating Budget Graph .................32 History of General Fund Balances Chart ..................33 Fund Balances by Fund .............................................34 General Fund Resources Non-Tax Levy Revenues Comments ........................35 Revenue Summary ....................................................40 Revenue Detail ...........................................................41 Fees for Services Schedule .......................................47 General Government City Council ................................................................61 Mayor's Office ............................................................65 City Publication...........................................................70 Finance Department ..................................................73 Financial Audit ............................................................77 Risk Management ......................................................77 Property Damage .......................................................77 Central Services .........................................................78 Utility Billing ................................................................78 Water Utility ............................................................... 78 City Attorney .............................................................. 81 External Legal Services ............................................ 84 City Clerk ................................................................... 87 Elections .................................................................... 90 Board of Review ........................................................ 90 Human Resources and Safety .................................. 93 Culture & Recognition ............................................... 96 Municipal Building Operations .................................. 99 Public Safety Police Department Operations ................................ 107 Police Firing Range ......................................... 112, 120 School Liaison Program .................................. 113, 120 Police Crossing Guards .................................. 115, 121 Code Enforcement .......................................... 116, 121 Community Service/Animal Control ................ 117, 121 K-9 Program .................................................... 118, 121 Parking Enforcement ............................................... 122 Fire Department Operations ................................... 125 Regional Special Operations Team ........................ 134 Emergency Management/Government .......... 139, 141 Police Commission .......................................... 140, 141 Public Works Public Works ............................................................ 143 Engineering ...................................................... 146, 155 Municipal Garage ............................................ 147, 156 Cecil Street Garage ......................................... 147, 157 Refuse Garbage Collection ............................. 147, 157 Repair Streets & Alleys ................................... 148, 159 Snow & Ice Removal ....................................... 149, 159 Weed Cutting ................................................... 149, 160 Traffic Control .................................................. 150, 160 Street Lighting.................................................. 150, 161 Capital Outlay - Equipment ............................. 150, 161 Parking Lots ..................................................... 151, 161 Parking Ramp .................................................. 151, 161 DPW Services ................................................. 152, 162 Machinery Repair/Fleet Division ............................. 152 Sanitary Sewers/Lift Stations .......................... 152, 158 TV Sewer Inspections & Sealing .................... 153, 158 Storm Sewers .......................................................... 153 Community Development And Human Services Community Development ........................................ 165 Inspections ............................................................... 170 GIS ........................................................................... 171 Weights and Measures ........................................... 171 Assessor .................................................................. 171 Landmarks Commission.................................. 173, 179 Sustainable Neenah ........................................ 174, 179 Community Development Authority ................ 175, 179 ii Y-Senior Friends ............................................. 175, 180 Committee on Aging ....................................... 176, 180 Mass Transit (Bus Subsidy) ............................ 177, 180 Dial-A-Ride ...................................................... 178, 180 Culture And Recreation Library ...................................................................... 181 Harbor Committee ................................................... 188 Parks & Recreation ................................................. 191 Municipal Pool ................................................. 194, 198 Independent Recreation Programs ........................ 198 Parks and Recreation Administration ..................... 199 Adult Recreation Programs .................................... 199 Contracted Programs .............................................. 199 Independent Programs ........................................... 199 Youth Recreation Programs ................................... 200 Other Parks and Recreation Activities ................... 200 Riverside Players .................................................... 200 Parks and Recreation Program Revenues ............ 201 Cost Recovery Report............................................. 203 Celebrations/Commemorations .............................. 205 Miscellaneous Oak Hill Cemetery ................................................... 207 City-Wide Forestry Program ................................... 213 Tax Refunds/Special Reserves & Escrows ........... 219 Interfund Transfers .................................................. 221 Special Revenue Funds All TIF Funds Summary .......................................... 225 TIF #7 Funds ........................................................... 226 TIF #8 Funds ........................................................... 227 TIF #9 Funds ........................................................... 228 TIF #10 Funds ......................................................... 229 TIF #11 Funds ......................................................... 230 TIF #12 Funds ......................................................... 231 TIF #13 Funds ......................................................... 232 History of TIF Deficits and Cash Advances ........... 233 History of TIF Deficits Graph .................................. 234 Community Development Block Grant Fund ......... 235 Housing Fund .......................................................... 236 Economic Development Fund ................................ 237 Industrial Development Fund .................................. 238 Recycling Fund ....................................................... 239 Health Grants .......................................................... 243 Miscellaneous Funds .............................................. 244 ARPA Funds............................................................ 248 Debt Service Fund Debt Service Fund .................................................. 249 Legal Debit Limit ..................................................... 254 Future Total Annual Debt Service Payment Schedule ................................................. 255 Future Total Debt Service Payments Chart ........... 256 Annual Debt Service Tax Levy ............................... 257 Annual Debt Service Tax Levy Chart ..................... 258 Capital Project Funds 2025 Budget, CIP General Summary ................... 259 Annual G.O. Capital Borrowing 2013-2023 .......... 263 Annual Capital Borrowing 2013-2023 Chart ......... 264 2025 Capital Improvements Program Summary .. 265 Streets, Pedestrian Routes, Traffic Control Program Summary of Funding and Expenditures ................. 266 Public Infrastructure Fund ....................................... 267 Streets ................................................................. 268 Pedestrian Routes .............................................. 269 Traffic Control ..................................................... 270 Tax Incremental Financing Districts Program Summary of Funding and Expenditures ................. 271 TIF District #7 Fund ................................................. 274 TIF District #8 Fund ................................................. 276 TIF District #9 Fund ................................................. 278 TIF District #10 Fund ............................................... 282 TIF District #11 Fund ............................................... 286 TIF District #12 Fund ............................................... 290 TIF District #13 Fund ............................................... 294 Redevelopment Fund Program .................................... 297 Facilities Program Summary of Funding and Expenditures ................. 301 Public Facilities Fund .............................................. 303 Public Facilities Map ................................................ 304 Administration Building ....................................... 305 Police .................................................................. 305 Fire ..................................................................... 305 City Facilities ....................................................... 306 Parking Facilities ................................................ 306 Library ................................................................. 307 Parks and Recreation ......................................... 307 Arrowhead Park .................................................. 307 Cemetery ............................................................ 307 Bergstrom-Mahler Museum ............................ 306, 308 Capital Equipment Program Summary of Funding and Expenditures ................. 313 Capital Equipment Fund .......................................... 315 DOLAS/City Clerk ............................................... 316 Information Systems .......................................... 316 Police .................................................................. 317 Fire ..................................................................... 317 Public Works ....................................................... 319 Community Development ................................... 319 Library ................................................................. 319 . Parks and Recreation ......................................... 319 Cemetery ............................................................ 319 Utility Program Summary of Funding and Exp. – Sanitary Sewer .. 321 Sanitary Sewer ................................................... 323 Summary of Funding and Exp. – Storm Water ...... 325 Storm Water ....................................................... 327 Summary of Funding and Expenditures – Water ... 329 Distribution System - Replacements ................. 331 Distribution System - Mainline Extensions ........ 331 Plant, Metering and Equipment ......................... 332 2024 CIP Carryforwards .......................................... 333 iii Enterprise Funds Parking Utility Fund ................................................. 335 Sanitary Sewer Utility Fund .................................... 340 Storm Water Management Utility ........................... 341 Water Utility ............................................................. 344 Internal Service/Trust/Agency Funds Information Systems Internal Service Fund ........... 351 Fleet Maintenance................................................... 359 Liability Insurance Fund .......................................... 363 Benefit Accrual Fund ............................................... 364 Expendable Trust Funds ......................................... 365 Business Improvement District ............................... 366 Joint Municipal Court Fund ..................................... 367 Neenah-Menasha Fire-Rescue (“NMFR”).............. 371 NMFR Cost Distribution Formula ........................... 385 iv City of Neenah 2025 Operating and Capital Improvements Budget Reference Table of Contents by Department and Function Operating/Capital/Resources Page Arrowhead Park…………..………………………………………………………………………….……. 260, 301-303, 307, 333 Bergstrom-Mahler Museum………………………………………………………………………….…….260, 301, 306,308-311 City Clerk……………………………………………………………………………………………… ...……87-91, 260, 313, 316 Common Council……………………………………………………………………………………………….……………… 61-64 Community Development/CDA/Y-Friends/Aging Grant/Loan Programs Landmarks/Sustainable Neenah Mass Transit/Dial-A-Ride/TIF (Capital)/ Redevelopment Fund/B.I.D ………………….….41-42, 165-180, 235-238, 244-247, 259-260, 271-300, 319, 334, 366 Debt Service………………………………………………………………………………………………………………… 249-258 Finance/Risk Management/Special Reserves and Escrow/TIF (Non-Capital) Liability Ins/Benefit Accrual…………………………………………………………35-59, 73-79, 219-224, 225-234, 363-364 Fire/Rescue/Emergency Government…………...……...125-139, 141, 260, 301, 305, 313-314, 317-318, 333, 371-385 Human Resources/Safety/Special Reserves and Escrow…………………………………………………………..93-97, 219 Information Systems……... ……………………………...………………………………………....260, 313-316, 333, 351-357 Legal Services……………………………..………………………………………………………………………….………..81-85 Library……………………………………………………………..…….42, 181-187, 245, 260, 301-303, 307, 313, 319, 333 Mayor…………………………………………………………………………………………………………………………… 65-71 Municipal Court……………………………………………………………………………………………………………... 367-369 Parks and Recreation Celebrations/Commemorations/Cemetery/Forestry (Parks) Harbor Committee…………………………………….….43-44, 188-206, 207-218, 244, 260, 301-303, 307, 313, 319, 333 Police/Other Public Safety/Parking………………………...42, 107-123, 140-141, 245, 260, 301-305, 313-315, 317, 333 Public Works/Administration Building/Forestry Recycling/Sanitary Sewer Utility/Storm Water Utility Parking/Fleet Maintenance …………………………….42-44, 101-105, 143-163, 213-218, 239-242, 260, 264-270, 301- 306, 313-315, 319, 321-327, 334, 335-343, 359-362 Water Utility……………………………………………………………………………………………………… 329-332, 344-350 City of Neenah Budget Development and Management Process The budget is a financial and operating plan that matches planned revenues and expenditures with the services provided City residents, businesses and industries based on established budgetary policies. It expresses in dollar amounts the City's work programs for the upcoming fiscal year. When adopted, it becomes a major guidance document for department managers for the operation of their various responsibilities, functions and activities. Strong efforts have been made to provide as complete information as practicable for budget analysis by the Common Council; to provide clear direction through budget detail to operating managers; and to allow effective administrative overview and monitoring of activity expenditures. The City's budget year coincides with the calendar year. By Statute, the budget must include revenues and expenditures in a three-year comparison plus information on debt service, fund balances and other information deemed appropriate. The budget document begins with a transmittal letter from the Mayor. This letter capsulizes the contents of the budget and major issues addressed during the budget development process. The Introductory and Summary sections describe the budget process, give an overview of the City's organizational structure and present a summary of budget revenues and expenditures. All other sections include standard formatted details of specific resources, operations and special programs. The City follows these procedures in developing, adopting, controlling and updating its annual budget for each fiscal calendar year: Development/Adoption 1. The Mayor establishes budgetary objectives, targets and overall guidelines taking into account levels of services, economic conditions and Council and taxpayer expectations. 2. Each operating manager submits preliminary budget requests to the Mayor based on those guidelines, including expenditures, applicable revenues and goals and plans for the subsequent year. Requests are reviewed, amended and updated throughout the development process. 3. With staff input, the Mayor submits a total proposed budget to the Council which includes final department requests, Mayor's recommended expenditures and the means of financing them and required tax levy. 4. Copies of the proposed budget are made available for public review on the City’s website at www.neenahwi.gov. 1 5. The Council schedules "open to the public" budget workshops with the Mayor and City staff. A formal Public Hearing is conducted to obtain public and taxpayer input. At the Public Hearing, all interested persons are given the opportunity to be heard for or against any service expenditure or revenue. 6. The budget, authorizing spending levels and adopting a tax levy, is legally enacted through passage of a Council resolution. Control/Updating 1. The budget, as adopted, includes total expenditures for the General (operating), Debt Service, Special Revenue, Capital Projects and other funds as appropriate. 2. General (operating) Fund appropriations are made at the following major expenditure program levels:  General Government  Public Safety  Public Works  Community Development and Human Services  Culture and Recreation  Miscellaneous Other Uses All other funds are appropriated at the total expenditure level. Expenditures cannot exceed appropriations without approval of two-thirds of the Council and publication of a Class 1 Public Notice. 3. Internal City policies include additional budgetary controls beyond the legal level. Budget revisions and updating may take place during the course of the year to meet changing needs. Transfers to or from Salaries/Wages, Capital Outlay, between major cost center accounts and from the Special Reserve and Escrows account require approval of the Finance and Personnel Committee and a two-thirds vote of the Council. 4. The budgets for all funds are utilized as policy guides and operating fiscal plans for department managers throughout the year. 5. Detailed budget condition reports are furnished monthly to all department managers. The Finance Director submits quarterly reports in writing to the Finance and Personnel Committee and Council and makes analyses of the fiscal condition of the City's various funds and appropriations and recommendations related thereto. 6. Appropriations and department budgets not encumbered by purchase orders, contracts or other formal obligation at year-end generally lapse and become available for reappropriation in the succeeding fiscal year. 7. All budgets and accounting activity conform to Generally Accepted Accounting Principles (GAAP). 2 City of Neenah Directory of Officials October 2024 MAYOR Jane B. Lang PRESIDENT OF THE COUNCIL Brian Borchardt COUNCIL MEMBERS Aldermanic District 1: Cari Lendrum Aldermanic District 1: Mark Ellis Aldermanic District 1: Kathie Boyette Aldermanic District 2: Dan Steiner Aldermanic District 2: Tami Erickson Aldermanic District 2: Brian Borchardt Aldermanic District 3: Lee Hillstrom Aldermanic District 3: Scott Weber Aldermanic District 3: William Pollnow Jr. OFFICERS Director of Finance Vicky K. Rasmussen City Attorney David C. Rashid City Clerk Charlotte K. Nagel Director of Human Resources and Safety Amy Fairchild Police Chief Aaron Olson Fire Chief Travis Teesch Director of Public Works and Utilities Gerry Kaiser Director of Community Development and Assessment Chris A. Haese Director of Library Nicole Hardina-Wilhelm Director of Parks and Recreation Michael Kading Director of Information Systems Matthew Schroeder STANDING FINANCE AND PERSONNEL COMMITTEE Alderperson Tami Erickson (Chair) Alderperson Kathie Boyette (Vice-Chair) Alderperson Mark Ellis Alderperson Brian Borchardt Alderperson Dan Steiner STANDING PUBLIC SERVICES AND SAFETY COMMITTEE Alderperson Cari Lendrum (Chair) Alderperson Lee Hillstrom (Vice-Chair) Alderperson Brian Borchardt Alderperson William Pollnow Jr. Alderperson Scott Weber 3 = Appointed by Mayor Director of Water Works (Dashed line indicates confirmation by Common Council) = Appointed by Mayor, confirmed by Council = Appointed by Mayor, 2/3 confirmation by Council Fire Chief Library Director Police Chief = Appointed by Police or Jt. Fire Commission = Appointed by the Water Works Commission BID Board Police Commission Library Board Jt. Fire Commission Positions COMMON COUNCIL Boards & Commissions Community Dev. Authority Director of Finance Finance & Personnel Committee = Appointed by Council Harbor Commission = Appointed by Library Board Committee on Aging Loan Assistance Board Director of Parks and Recreation Water Works Commission Director of Community Development and Assessment Director of Human Resources & Safety Committee on Rules Neenah-Menasha Sewerage Comm. Board of Zoning Appeals Landmarks Commission Emergency Gov't Committee VOTERS MAYOR City Attorney Board of Public WorksPlan Commission Boards & Commissions Council Comittees Public Services & Safety CommitteeDirector of Public Works City Clerk Jt. TIF Review Board Legislative Review Committee Information Services Director Park & Recreation Commission Jt. Fire Fin. & Personnel Comm. Board of Review Assessor 4 Actual G. O. General Other ERP Item Total Assessed Capital Fund Fund Type Over Item Description Vote Amount Tax Levy (After TIF) Tax Rate Borrowing Reserves Used Expenditures (Under) 20,720,994$ 6.7287$ 19,576,690$ 300,000$ -$ (183,449)$ Amendments 1. Increase Alderman pay by 5%. In 2025 this will affect the three alderman seats up for re-election in April. This will increase salaries expenditure and increase the amount of Undesignated General Fund balance applied by $620. (Alderman Pollnow) No 620 - - - - - - 20,720,994 6.7525 19,576,690 300,000 - (183,449) 2. Delay reconstruction of Bergstrom Road (CTH G – Breezewood) from 2025 to 2026. This will decrease capital expenditure and capital borrowing in the Public Infrastructure fund by $1,350,000. (Alderman Pollnow) Yes 1,350,000 - - (1,350,000) - - - 20,720,994 6.7525 18,226,690 300,000 - (183,449) 3. Remove installation of sidewalks for Alexander Drive (Bruce-Commercial). This will decrease capital expenditure and capital borrowing in the Public Infrastructure fund by $65,000. (Alderman Steiner) Yes 65,000 - - (65,000) - - - 20,720,994 6.7525 18,161,690 300,000 - (183,449) 4. Remove purchase of a Citizen Request Management System (CRM) from Information Systems budget. This will decrease capital expenditure and capital borrowing in the Capital Equipment fund by $15,000. (Alderman Erickson) Yes 15,000 - - (15,000) - - - 20,720,994 6.7525 18,146,690 300,000 - (183,449) 5. Remove Undesignated Traffic Signal Upgrades. This will decrease capital expenditure and capital borrowing in the Public Infrastructure fund by $25,000. (Director Kaiser) Yes 25,000 - - (25,000) - - - 20,720,994 6.7525 18,121,690 300,000 - (183,449) 6. Obtain an updated Storm Water Utility plan. This will increase Storm Water Utility Outside Services expenditure and decrease Storm Water Utility fund balance by $100,000. (Alderman Pollnow) Yes 100,000 - - - - 100,000 - 20,720,994 6.7525 18,121,690 300,000 100,000 (183,449) 7. Remove Transportation Assessment Replacement Fee (TARF) and add an additional $825,000 to debt service tax levy. This will have a net effect of nearly $0 in the debt service fund. (Alderman Lendrum) Yes 825,000 825,000 - - - - - 21,545,994 7.0213 18,121,690 300,000 100,000 (183,449) 8. Delay Carpenter Preserve from 2025 to 2026. This will decrease capital expenditure and capital borrowing in the Capital Equipment fund by $100,000. (Alderman Erickson) No 100,000 - 21,545,994 7.0213 18,121,690 300,000 100,000 (183,449) Totals (w/Final Assessed Value) 2,480,620$ 21,545,994$ 7.0213$ 18,121,690$ 300,000$ 100,000$ (183,449)$ Change 825,000 0.29 (1,455,000) - 100,000 - OPERATING AND CAPITAL BUDGET City of Neenah 2025 Adopted Budget Corrections / Changes / Amendments Effects on Tax Levy, Tax Rate, Borrowings and Expenditure Restraint Program (ERP) 5 THIS PAGE IS INTENTIONALLY LEFT BLANK 6 2024 2024 2024 Taxing Total % Change Assessed % Change Equalized % Change Jurisdiction Tax Levy from 2023 Tax Rate from 2023 Tax Rate from 2023 City of Neenah 21,545,994$ 5.40% 7.0213$ 6.87% 6.4574$ -1.83% Neenah Joint School District 19,251,987 -0.06% 6.2737 1.34% 5.7699 -6.91% Winnebago County 11,348,358 -1.29% 3.6981 0.09% 3.4011 -8.06% Fox Valley Technical College 2,386,355 4.02% 0.7777 5.46% 0.7152 -3.12% Gross Tax Levy / Rate 54,532,694$ 1.94% 17.7708$ 3.36% 16.3436$ -5.05% School Levy Tax Credit (3,946,699)$ 5.43% (1.2861) 6.89% (1.1828) -1.80% Net Tax Levy / Rate 50,585,995$ 1.68% 16.4847$ 3.09% 15.1607$ -5.29% Assessed Property Value 3,068,660,300$ -1.37% Equalized Property Value 3,336,645,400 7.36% Assessed / Equalized Ratio 91.97% n/a Lottery Credit 169.06$ -18.58% First Dollar Credit 52.51 -5.86% Recycling Fee 47.00 11.90% City of Neenah 2024 Property Tax Levies and Rates Collectible in 2025 All Taxing Jurisdictions 7 2023 2024 Levy 2023 2024 Assessed Rate 2023 2024 Equalized Rate Taxing Tax Levy Tax Levy % Increase Assessed Tax Assessed Tax % Increase Equalized Tax Equalized Tax % Increase Jurisdiction Adopted Adopted (Decrease) Rate Adopted Rate Adopted (Decrease) Rate Adopted Rate Adopted (Decrease) City of Neenah-Tax Levy $18,766,834 $19,797,758 5.49% $6.0316 6.4516$ 6.96% $6.0385 $5.9334 -1.74% City of Neenah-TIF Levy 1,674,967 1,748,236 4.37% 0.5833 0.5697 -2.34% 0.5389 0.5240 -2.77% City of Neenah-Total Levy 20,441,801$ 21,545,994$ 5.40% 6.5700$ 7.0213$ 6.87% 6.5775$ 6.4574$ -1.83% Neenah Schools-Tax Levy $17,684,358 $17,689,887 0.03% $5.6837 5.7647$ 1.42% $5.6902 $5.3017 -6.83% Neenah Schools-TIF Levy 1,578,355 1,562,100 -1.03% 0.5073 0.5090 0.35% 0.5079 0.4682 -7.82% Neenah Schools-Total Levy 19,262,713$ 19,251,987$ -0.06% 6.1910$ 6.2737$ 1.34% 6.1981$ 5.7699$ -6.91% Winnebago County-Tax Levy $10,554,419 $10,427,555 -1.20% $3.3922 3.3981$ 0.17% $3.3960 $3.1252 -7.98% Winnebago County-TIF Levy 941,998 920,804 -2.25% 0.3028 0.3001 -0.89% 0.3031 0.2760 -8.95% Winnebago County-Total Levy 11,496,417$ 11,348,358$ -1.29% 3.6949$ 3.6981$ 0.09% 3.6991$ 3.4011$ -8.06% Fox Valley Tech-Tax Levy $2,106,219 $2,192,728 4.11% $0.6769 0.7146$ 5.56% $0.6777 $0.6572 -3.03% Fox Valley Tech-TIF Levy 187,983 193,627 3.00% 0.0604 0.0631 4.44% 0.0605 0.0580 -4.08% Fox Valley Tech-Total Levy 2,294,202$ 2,386,355$ 4.02% 0.7374$ 0.7777$ 5.47% 0.7382$ 0.7152$ -3.12% GROSS TAX LEVY/RATE 53,495,133$ 54,532,694$ 1.94% 17.1933$ 17.7708$ 3.36% 17.2129$ 16.3436$ -5.05% School Credit (3,743,567)$ (3,946,699)$ 5.43% (1.2032)$ (1.2861)$ 6.89% (1.2045)$ (1.1828)$ -1.80% NET TAX LEVY/RATE 49,751,566$ 50,585,995$ 1.68% $15.9901 16.4847$ 3.09% $16.0083 $15.1607 -5.29% Assessed Value 3,111,394,000$ 3,068,660,300$ -1.37% Equalized Value 3,107,857,600 3,336,645,400 7.36% Lottery Credit 207.64 169.06 -18.58% First Dollar Credit 55.78 52.51 -5.86% Recycling Fee 42.00 47.00 11.90% City of Neenah 2025 Budget All Taxing Jurisdictions 8 2024 Budget 2025 Budget % 2025 Budget % 2025 Budget % Tax Levy/Rate Tax Levy/Rate Increase Tax Levy/Rate Increase Tax Levy/Rate Increase Adopted Requested (Decrease) Proposed (Decrease) Adopted (Decrease) General Fund Operating Tax Levy 14,766,834$ 16,292,893$ 10.33% 14,972,758$ 1.39% 14,972,758$ 1.39% Debt Service Fund Tax Levy 4,000,000 4,000,000 0.00% 4,000,000 0.00% 4,825,000 20.63% Total Tax Levy (Before TIF) 18,766,834 20,292,893 8.13% 18,972,758 1.10% 19,797,758 5.49% T.I.F. Districts Tax Levy 1,674,967 1,675,384 0.02% 1,675,384 0.02% 1,748,236 4.37% Total Tax Levy (After TIF) 20,441,801$ 21,968,277$ 7.47% 20,648,142$ 1.01% 21,545,994$ 5.40% City Property Equalized Value 3,107,857,600$ 3,336,645,400$ 7.36% 3,336,645,400$ 7.36% 3,336,645,400$ 7.36% Equalized Tax Rate (Before TIF) $6.0385 $6.0818 0.72% $5.6862 -5.83% $5.9334 -1.74% Equalized Tax Rate (After TIF) $6.5775 $6.5839 0.10% $6.1883 -5.92% $6.4574 -1.83% City Property Assessed Value 3,111,394,000$ 3,068,660,300$ -1.37% 3,068,660,300$ -1.37% 3,068,660,300$ -1.37% Assessed Tax Rate (Before TIF) $6.0316 $6.6129 9.64% $6.1827 2.51% $6.4516 6.96% Assessed Tax Rate (After TIF) $6.5700 $7.1589 8.96% $6.7287 2.42% $7.0213 6.87% NOTE: * Budget Year 2025 Levy is proposed to be reduced by the application of $300,620 of General Fund Unassigned Reserve Fund balance. This compares to the amount of $185,000 used to reduce the 2024 Budget Year Levy. * Tax Levy for Operating totals $14,972,758 an increase of $205,924, or 1.39% * Tax Levy for Debt Service totals $4,825,000, an increase of $825,000, or 20.63% * With the 2023 Wisconsin Act 12, personal property tax was repealed to become effective with property tax assessments as of January 1, 2024. The Act exempts most items that had been defined as “personal property” from the personal property The 2024 equalized and assessed values for the 2025 Budget do not include personal property in property for purposes of property taxation. the chart above, while the 2024 budget does. The chart below shows a true comparison of value changes from 2023 to 2024 City of Neenah 2025 Budget tax, and reclassifies certain other items as real property for purposes of property taxation. Values without Personal Property 2023 Values Used for 2024 Budget 2024 Values Used for 2025 Budget $ Increase (Decrease) % Increase (Decrease) Equalized Value 3,030,144,600$ 3,336,645,400$ 306,500,800$ 10.12% Assessed Value 3,033,512,500$ 3,068,660,300$ 35,147,800$ 1.16% 9 Requested Expenditures 31,968,530$ Requested Revenue - includes previous 2024 Adopted Expenditure Budget 29,980,730$ year's tax levy amount 30,031,040 2025 ERP Limit Increase 4.0000% 1,199,229 2025 Gen. Fund Expenditure Limit 31,179,959 Budget Deficit based upon Requests $1,937,490 2025 Department Requested Expenditures 31,968,530 Mayor's Proposed and Council Adopted Expenditure Reductions Needed to Increases (Decreases) to Expenditures Requested Qualify for 2025 ERP Program 788,571 (b) Total General Fund Expenditure Proposed Increases (Decreases) (972,020) > (972,020) * Details are listed in the Mayor's comments (183,449) (a) Total General Fund Revenue Proposed Increases (Decreases) 965,470 * Details are listed in the Mayor's comments Proposed General Fund Budget Deficit (0)$ Increases (Decreases) to Revenue Mayor Proposed and Council Adopted Property Tax Levy Increase/(Decrease) - Levy Limit 235,600$ Mayor Proposed and Council Adopted: Property Tax Levy Increase - Joint Fire Department Levy Limit Adjustment 381,750$ Mayor Proposed and Council Adopted: Pursuant to Section 66.0602(3)(h) Wisconsin Statutes, the State of Wisconsin allows for adjustments to the levy limit calculation to account for contribution to a joint fire department. The joint fire department's total charges assessed for the current year (not just your municipality's share) compared to the prior year, can only increase less than or equal to the percentage change in the Consumer Price Index (CPI) + 2%.​​ CPI for the period September 1, 2023 through August 31, 2024 is 3.2%.​​ Using this calculation, the CPI of 3.2% + 2% = 5.2%. The total increase for the 2025 budget from the 2024 budget is slightly under 5.2%, which is within the threshold. Thus, the City is allowed to exceed levy limits by $381,750, which is the amount of Neenah's share of the Fire budget increase from the prior year's budget. I am recommending adjusting the levy by the allowable amount. For futher details on the calculation of allowable levy, please see page in this budget document titled "Calculation of Tax Levy Limit". Mayor's Proposed and Council Adopted Revenue Budget Adjustments With the 2023 Wisconsin Act 12, personal property tax was repealed to become effective with property tax assessments as of January 1, 2024. The act exempts most items that had been defined as “personal property” from the personal property tax and reclassifies certain other items as real property for purposes of property taxation. Under the former provisions, both real and personal property was (and is until January 2024) subject to tax unless otherwise exempted by law. Certain personal property might have been exempted based on factors such as its character, predominant use, legal classification, etc. Prior law proved cumbersome as local authorities attempted, first, to determine whether an exemption applied to the given property, and second, to ascertain the item’s current fair market value within a ten percent margin of accuracy. This Act is designed to simplify this process by eliminating the personal property tax altogether. Beginning in 2025, the Act requires the Department of Administration to provide aid to local taxing jurisdictions in an amount equal to the taxes that were levied on items of personal property based on assessments as of January 1, 2023. For the 2025 budget, this aid in the amount of $411,430 is removed from property tax levy and reclassified as "Personal Property Exempt Credit". In addition, the assessed and equalized value of the personal property was removed in the 2024 values used for the 2025 budget. For futher details on the calculation of allowable levy, please see page in this budget document titled "Calculation of Tax Levy Limit". City of Neenah Pursuant to Section 66.0602(2) Wisconsin Statutes, the State of Wisconsin has adopted levy limits that determines the maximum allowable property tax levy that a municipality may impose on parcels within their boundaries. A municipality may only increase tax levy by the % of net new construction. The net new construction for the City of Neenah was 1.25%. This year the allowable levy increase prior to adjustments is $235,600. Expenditure Decreases Proposed by Mayor and Council Adopted Expenditure Decreases Proposed by Mayor and Council Adopted in Excess of Amount Needed to Qualify for 2025 ERP 2025 General Fund Mayor Proposed and Council Adopted Expenditure Restraint Program (ERP) 10 City of Neenah 2025 General Fund Mayor Proposed and Council Adopted Use General Fund Unassigned Reserves 300,000$ Mayor Proposed and Council Adopted: Revenue Increases 48,120$ Mayor Proposed and Council Adopted: (a) Total General Fund Revenue Increases (Decreases) Mayor Proposed and Council Adopted 965,470$ Increases (Decreases) to Expenditures Proposed and Council Adopted Joint Fire/Rescue (384,800)$ Mayor Proposed and Council Adopted: Department Reductions Mayor Proposed and Council Adopted: (537,220)$ Mayor (1,500)$ Finance (26,560) City Attorney (7,740) City Clerk (1,500) Human Resources (750) Administration Building (1,290) Police (95,590) Public Works (112,610) Community Developmeht (110,320) Library (148,960) Harbor Committee (340) Celebrations/Commemorations (640) Parks & Recreation (25,230) Cemetery (2,130) Forestry (2,060) Total $ (537,220) Retirements/Special Reserves Mayor Proposed and Council Adopted: (50,000)$ 1). Retirements 50,000$ (b) Total General Fund Expenditure Adjustments Increases (Decreases) (972,020)$ Total Budget Adjustments Mayor Proposed and Council Adopted to Balance 2025 General Fund Budget 1,937,490$ I am recommending adding an additional $48,120 of revenue. This will be comprimised of an additional $21,000 of building permit fees in the Community Development department, which is more in line with the trends of previous year's revenues. In addition, the Parks and Recreation/Cemetery department will be increasing various fees by 5% to align with actual costs, providing an additional $27,120 of revenue. This area of the budget is used to identify budget adjustments that affect multiple departments across various budget line items. My recommended change to those various line items is as follows: Wage and fringe benefit impact of 2025 retirements The City ended fiscal year 2023 with a General Fund undesignated fund balance of $4,607,587, and a total fund balance of $4,900,024. Current estimates for 2024 indicate the City would end the year with a net revenue less expenditure surplus of $125,120. This number exlcludes the budget application of assigned carry forwards ($8,360), unassigned ($185,000) and library ($48,130) fund balance. I am recommending the use of $300,000 of unassigned fund balance as part of the proposed 2025 General Fund budget, an increase of $115,000 from the $185,000 of unassigned fund balance applied as part of the 2024 budget. After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $537,220 reduction from department budgets. The department breakdown is listed below: Mayor's Proposed and Council Adopted Expenditure Budget Adjustments Total reductions as directed by the Mayors of both Neenah and Menasha totalled $629,540. The City of Neenah's 61.12% share of the total reductions was $384,800. Specific details can be found in the full Neenah-Menasha Fire Rescue budget at the back of this budget document in the "Internal Service / Custodial Funds" section 11 Budget Tax % Assessed % Equalized % Year Levy Change Tax Rate Change Tax Rate Change 2016 17,853,228 1.29% 9.21 0.22% 9.24 0.54% 2017 18,246,485 2.20% 9.33 1.30% 9.16 -0.87% 2018 18,647,504 2.20% 9.49 1.71% 8.90 -2.84% 2019 18,895,021 1.33% 9.63 1.48% 8.55 -3.93% 2020 19,101,052 1.09% 8.19 -14.95% 8.05 -5.85% 2021 19,741,734 3.35% 8.39 2.44% 8.09 0.50% 2022 20,063,536 1.63% 8.54 1.79% 7.88 -2.60% 2023 20,698,432 3.16% 8.73 2.23% 7.58 -3.83% 2024 20,441,801 -1.24% 6.57 -24.74% 6.58 -13.20% 2025 21,545,994 5.40% 7.02 6.87% 6.46 -1.83% Average 2.04% -2.17% -3.39% Budget % % % Year Change Change Ratio 2016 0.97% 0.77% 100.23% 2017 0.95% 3.03% 98.21% 2018 0.44% 5.20% 93.77% 2019 -0.17% 5.46% 88.76% 2020 18.87% 7.44% 98.20% 2021 0.86% 2.78% 96.36% 2022 -0.10% 4.38% 92.23% 2023 0.93% 7.24% 86.80% 2024 31.23% 13.78% 100.11% 2025 -1.37% 7.36% 91.97% Average 4.87% 5.54% 2,349,091,100 2,547,115,400 3,068,660,300 3,336,645,400 2,370,875,900 2,731,410,000 3,111,394,000 3,107,857,600 City of Neenah Tax Levy, Tax Rates and Property Values Budget Years 2016 - 2025 ***Tax Levy and Tax Rates*** ***Assessed and Equalized Property Values*** 1,956,028,634 Equalized Value Property Tax Base Property Tax Base Assessed Value 2,331,327,200 2,374,159,900 2,351,400,500 2,440,145,100 1,991,660,100 1,964,662,341 2,095,284,800 1,937,527,000 2,209,662,100 1,961,250,400 1,933,055,000 12 Operating Levy Limit Calculation Tax Levy 2025 Budget Operating Levy Subject to Levy Limit 2024 Actual Levy (including debt) 18,766,836$ Plus: 2024 Personal Property Tax State Aid 80,889 Less: 2024 Budget Levy for Debt Service on debt authorized after 7/1/05 - Total Operating Levy Subject to Levy Limit 18,847,725$ 2025 Operating Levy Increase Allowed @ 1.25% Net New Construction Increase of Previous Year's Operating Levy 235,597 Plus: Terminated TID (0% ) of prior year's adjusted actual levy - Less: 2025 Personal Property Tax Aid (80,889) Less: 2023 Wisconsin Act 12 Personal Property Tax Aid (411,431) 2025 Budget Operating Levy Increase Allowed Due To Levy Limit-After Personal Property Tax Aid (256,723) 2025 Budget Total Operating Levy Allowed by Levy Limit (Before Adjustments) 18,591,002 2025 Budget Total Operating Levy (Before Adjustments) 18,591,002 Adjustments to Levy Limit - Current Year 2025 Budget Total Operating Levy Allowed by Levy Limit (Before Adjustments) 18,591,002 Adjustments 2025 Budget Levy - For increase in charges assessed by a joint fire department 381,750 2025 Budget Levy - Unused Levy Carryforward 6 2025 Budget Levy Increase for Debt Service for Debt Authorized After July 1, 2005. 825,000 2025 Budget Total Operating Levy Allowed by Levy Limit (After Adjustments) 19,797,758 2025 Budget Total Levy Subject to Levy Limit (After Adjustments) 19,797,758$ Previous Year's Unused Levy Limit Adjustment Previous Year's Allowable Levy 18,766,842$ Previous Year's Actual Levy 18,766,836 Previous Year's Unused Levy Limit 6 Previous Year's Actual Levy x 1.50% 281,503 Allowable Operating Levy Limit Unused Levy (lesser of lines above) 6 Use of Unused Levy Limit 6 Allowable Previous Year Unused Levy Limit Still Available - Total Unused Levy Limit Available for Future Years -$ City of Neenah 2025 Budget Calculation of Tax Levy Limit 13 City of Neenah Total Annual Tax Levy Budget Years 2016 - 2025 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Tax Levy Budget Year 14 City of Neenah Comparison of Assessed and Equalized Tax Rates Budget Years 2016 - 2025 - 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Tax Rate per $1,000 of Value Budget Year Assessed Tax Rate Equalized Tax Rate 15 City of Neenah Comparison of Assessed and Equalized Values Budget Years 2016 - 2025 - 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 3,500,000,000 4,000,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Property Value Budget Year Assessed Value Equalized Value 16 City of Neenah Property Tax Levy $100,000 of Assessed Property Value (City Share Only) 921.00 933.00 949.00 963.00 819.00 839.00 854.00 873.00 657.00 702.13 - 200.00 400.00 600.00 800.00 1,000.00 1,200.00 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Assessed Tax Rate (City Share) Budget Year 17 2016 2017 2018 2019 2020 2021 State Shared Revenue 1,520,500$ 1,524,360$ 1,562,614$ 1,580,010$ 1,577,290$ 1,576,660$ Expenditure Restraint Program 544,830 566,880 553,680 530,670 513,160 462,970 Computer Exemption Aid 167,110 144,880 147,020 150,580 150,580 150,580 Transportation Aids 1,038,930 1,058,480 1,078,260 1,036,080 1,120,130 1,093,610 Total State Aid Payments 3,271,370$ 3,294,600$ 3,341,574$ 3,297,340$ 3,361,160$ 3,283,820$ Ten-Year Ten-Year $ Increase % Increase 2022 2023 2024 2025 (Decrease) (Decrease) State Shared Revenue 1,576,630$ 1,575,260$ 2,219,210$ 2,263,410$ 742,910$ 48.86% Expenditure Restraint Program 483,900 509,230 512,970 512,970 (31,860) -5.85% Computer Exemption Aid 150,580 150,580 241,210 241,210 74,100 44.34% Transportation Aids 1,140,220 1,204,740 1,327,570 1,528,390 489,460 47.11% Total State Aid Payments 3,351,330$ 3,439,810$ 4,300,960$ 4,545,980$ 1,274,610$ 38.96% City of Neenah Schedule of State Aid Payments Budget Years 2016 - 2025 18 State Aid Payments Budget Years 2021 - 2025 City of Neenah $- $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 $5,000,000 2021 2022 2023 2024 2025 Payment Amount Budget Year Transportation Aids Computer Exemption Aid Expenditure Restraint Program Shared Revenue 19 2023 2024 2024 2025 2025 2025 % Budget Actual Budget Estimate Request Proposed Adopted Change General Fund 28,521,151$ 29,989,090$ 29,990,860$ 31,968,530$ 30,996,510$ 30,996,510$ 3.36% Special Revenue Funds (Excludes TIF, Developer Land Fund and Alliant Energy Payment Fund) 3,822,095 2,005,249 2,206,087 1,421,090 1,393,510 1,393,510 -30.51% Debt Service Fund (Including TIF, Sanitary Sewer and Storm Water Debt) 12,549,440 12,178,965 12,178,965 13,170,710 13,170,710 13,170,710 8.14% Capital Projects Funds (Excludes Utilities and Internal Transfers) 15,553,029 12,471,260 12,471,260 21,196,710 20,638,220 19,183,220 53.82% Enterprise Funds (Includes Capital and Depreciation; Excludes Sanitary Sewer and Storm Water Debt Service ) 15,236,096 19,412,030 18,226,606 16,100,790 16,107,220 16,207,220 -16.51% Trust Funds 30,671 33,500 28,500 28,500 28,500 28,500 -14.93% Expenditures for All Operations and Utilities 75,712,482$ 76,090,094$ 75,102,278$ 83,886,330$ 82,334,670$ 80,979,670$ 6.43% City of Neenah 2025 Budget All Funds Expenditures Summary - Operations and Utilities 20 City of Neenah 2025 Budget Summary General Fund % 2023 2024 2024 2025 DEPT 2025 2025 BUDGET ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE GENERAL GOVERNMENT Common Council Council Operations 80,710 84,010 79,360 81,930 81,930 81,930 80,710 84,010 79,360 81,930 81,930 81,930 -2.48% Mayor's Office Mayors Office 216,407 230,490 221,820 234,790 233,290 233,290 City Publication 38,282 39,500 36,580 40,330 40,330 40,330 Culture Implementation 95 10,000 8,140 0 0 0 254,784 279,990 266,540 275,120 273,620 273,620 -2.28% Finance Finance Operations 639,839 676,650 671,910 714,220 708,550 708,550 Annual Audit/GASB#34 Impl 56,569 54,920 55,000 56,500 56,500 56,500 Risk Management 274,519 220,890 269,470 311,700 295,210 295,210 General 19,567 5,000 20,000 5,000 5,000 5,000 Central Services 12,373 15,400 14,500 13,440 13,120 13,120 Utility Billing 199,283 197,870 203,870 217,720 214,140 214,140 Water Utility 64,030 68,610 67,410 72,380 71,880 71,880 Capital Outlay-Finance 0 1,000 0 0 0 0 1,266,180 1,240,340 1,302,160 1,390,960 1,364,400 1,364,400 10.00% City Attorney City Attorney Operation 258,561 278,560 279,650 291,110 283,370 283,370 Prosecutn/Ext Legal Serv 0 70,000 15,000 0 0 0 258,561 348,560 294,650 291,110 283,370 283,370 -18.70% City Clerk City Clerk Operations 217,596 227,080 227,590 241,140 239,640 239,640 Elections 37,713 96,690 95,520 52,900 52,900 52,900 Board of Review 1,591 1,690 860 1,790 1,790 1,790 256,900 325,460 323,970 295,830 294,330 294,330 -9.56% Human Resources and Safety Operations 301,214 319,560 307,940 315,660 314,910 314,910 Culture & Recognition 0 0 0 15,000 15,000 15,000 301,214 319,560 307,940 330,660 329,910 329,910 3.24% Municipal Building Municipal Building Oper 317,245 306,680 317,520 338,820 337,530 337,530 Training/Redundant Data 11,709 11,290 12,310 12,340 12,340 12,340 Monument Maintenance 2,233 1,650 2,960 9,340 9,340 9,340 Capital Outlay-Mun Bldg 3,395 7,000 7,340 7,000 7,000 7,000 334,582 326,620 340,130 367,500 366,210 366,210 12.12% Total General Government 2,752,931 2,924,540 2,914,750 3,033,110 2,993,770 2,993,770 2.37% 21 City of Neenah 2025 Budget Summary General Fund % 2023 2024 2024 2025 DEPT 2025 2025 BUDGET ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PUBLIC SAFETY Police Operations 7,020,805 7,708,320 7,516,420 8,001,050 7,937,710 7,937,710 Police Firing Range 29,023 44,500 32,820 41,000 41,000 41,000 School Liaison Program 301,805 327,730 325,690 341,730 340,230 340,230 Police Crossing Guards 63,304 70,340 69,980 70,620 70,620 70,620 Code Enforcement 76,462 90,890 88,080 99,400 98,650 98,650 CSA / Animal Control 76,599 82,450 78,850 84,120 84,120 84,120 K-9 Project 16,997 20,750 9,780 10,280 10,280 10,280 Parking Enforcement 0 0 0 94,340 64,340 64,340 Capital Outlay-Police 22,723 47,900 43,830 39,100 39,100 39,100 7,607,718 8,392,880 8,165,450 8,781,640 8,686,050 8,686,050 3.49% Neenah Share of NMFR Fire 5,813,640 5,975,160 6,044,750 6,750,390 6,367,920 6,367,920 Fire Station Buildings 35,535 30,000 30,000 35,000 35,000 35,000 Reg Spec Oper Resp Team 13,330 14,340 17,190 16,880 14,550 14,550 Joint Fire Commission 2,840 4,110 4,590 3,970 3,970 3,970 5,865,345 6,023,610 6,096,530 6,806,240 6,421,440 6,421,440 6.60% Other Public Safety Emergency Government 1,021 3,320 1,020 3,750 3,750 3,750 Police Commission 10,182 4,230 8,290 8,200 8,200 8,200 11,203 7,550 9,310 11,950 11,950 11,950 58.28% Total Public Safety 13,484,266 14,424,040 14,271,290 15,599,830 15,119,440 15,119,440 4.82% PUBLIC WORKS Engineering 837,728 865,840 861,550 920,940 906,370 906,370 Capital Outlay-P.W. Admin 0 200 200 200 200 200 Tullar Garage 481,548 527,740 516,120 549,520 541,370 541,370 Cecil Street Garage 29,805 26,470 26,290 27,910 27,830 27,830 Refuse Garbage Collection 973,153 983,270 970,560 1,025,860 986,710 986,710 Sanit Sewers/Lift Station 315,117 346,290 363,190 0 0 0 T-V San Sewers Insp/Seal 17,209 44,710 21,710 0 0 0 Repair of Streets 448,030 478,260 457,170 503,890 497,940 497,940 Snow & Ice Removal 543,149 593,160 552,970 607,920 597,440 597,440 Weed Cutting 70,535 70,030 69,120 71,230 70,860 70,860 Traffic Control 256,225 231,280 238,240 249,320 219,080 219,080 Street Lighting 611,994 626,950 623,230 665,130 662,100 662,100 Capital Outlay-P.W. Equip 6,221 10,200 10,200 10,200 10,200 10,200 Parking Lots 0 0 0 103,220 102,880 102,880 Parking Ramp - Canal 0 0 0 124,460 124,260 124,260 DPW Services-Undesignated 5,436 12,540 14,360 6,680 6,630 6,630 Total Public Works 4,596,150 4,816,940 4,724,910 4,866,480 4,753,870 4,753,870 -1.31% 22 City of Neenah 2025 Budget Summary General Fund % 2023 2024 2024 2025 DEPT 2025 2025 BUDGET ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE COMMUNITY/ECONOMIC DEVELOPMENT Community Development Comm Development Admin 519,110 573,220 544,400 673,260 570,250 570,250 Inspections 331,959 370,000 373,530 396,290 394,230 394,230 GIS 0 128,020 126,250 149,490 148,740 148,740 Weights/Measures 16,830 20,250 20,250 25,900 25,900 25,900 Assessor Operations 358,313 282,510 276,550 295,630 292,630 292,630 1,226,212 1,374,000 1,340,980 1,540,570 1,431,750 1,431,750 4.20% Other Community Services Landmark Operations 1,425 3,550 1,010 3,550 3,550 3,550 Sustainable Neenah Commit 1,080 4,300 1,000 4,300 4,300 4,300 Commun Develop Authority 3,148 11,340 6,910 11,440 10,440 10,440 Dial-A-Ride Program 12,000 12,000 12,000 12,500 12,000 12,000 Mass Transit 510,544 533,220 533,520 515,400 515,400 515,400 Y-Senior Friends Program 16,479 16,900 16,900 17,240 17,240 17,240 Neenah Committee on Aging 0 250 250 250 250 250 544,676 581,560 571,590 564,680 563,180 563,180 -3.16% Total Community/Economic Development 1,770,888 1,955,560 1,912,570 2,105,250 1,994,930 1,994,930 2.01% CULTURE AND RECREATION Neenah Public Library Library Operations 2,273,914 2,405,460 2,433,370 2,675,630 2,526,670 2,526,670 WALS Computerization 191,388 195,690 184,240 198,500 198,500 198,500 2,465,302 2,601,150 2,617,610 2,874,130 2,725,170 2,725,170 4.77% Other Culture Harbor Committee 9,522 11,580 3,880 12,310 11,970 11,970 9,522 11,580 3,880 12,310 11,970 11,970 3.37% 23 City of Neenah 2025 Budget Summary General Fund % 2023 2024 2024 2025 DEPT 2025 2025 BUDGET ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CULTURE AND RECREATION (cont.) Park & Recreation Park & Rec Admin Office 751,176 781,830 783,540 833,110 828,780 828,780 Gen Unallocated Overhead 30,031 35,320 40,550 42,860 42,860 42,860 Adult Programs 3,022 3,300 4,430 3,700 3,700 3,700 Contracted Programs 60,893 50,390 53,480 56,520 56,520 56,520 Youth Programs 171,759 194,980 214,370 216,980 216,480 216,480 Other Pk & Rec Activities 15,107 13,520 14,930 15,270 15,270 15,270 Riverside Players 29,274 32,120 11,110 35,180 34,780 34,780 Parks 921,362 1,068,830 1,063,590 1,120,580 1,110,580 1,110,580 1,982,624 2,180,290 2,186,000 2,324,200 2,308,970 2,308,970 5.90% Independent Programs Municipal Pool 327,390 340,290 362,880 358,680 348,680 348,680 327,390 340,290 362,880 358,680 348,680 348,680 2.47% Celebrations/Commemorations 4th of July/Communityfest 53,410 53,580 56,550 57,780 57,310 57,310 Concerts/Parades/Others 25,688 24,370 34,080 34,030 33,860 33,860 150th Celebration 12,649 0 0 0 0 0 91,747 77,950 90,630 91,810 91,170 91,170 16.96% Total Culture and Recreation 4,876,585 5,211,260 5,261,000 5,661,130 5,485,960 5,485,960 5.27% MISCELLANEOUS Oak Hill Cemetery Cemetery Operations 308,347 312,110 322,930 330,620 328,490 328,490 308,347 312,110 322,930 330,620 328,490 328,490 5.25% City-Wide Forestry Program City Wide Forestry Progrm 224,890 245,700 256,040 261,760 260,240 260,240 Parks 77,767 67,340 67,940 68,790 68,320 68,320 Invasive Species Control 7,149 16,600 19,950 16,560 16,490 16,490 309,806 329,640 343,930 347,110 345,050 345,050 4.67% Other Tax Refunds 10,000 10,000 10,000 10,000 10,000 10,000 Cash Short & Over 8 0 20 0 0 0 Uncollectible Write Offs 318 0 25,210 0 0 0 10,326 10,000 35,230 10,000 10,000 10,000 0.00% Transfers Out Transfer to Parking Utility 156,564 0 190,000 0 0 0 Transfer to Joint Court-Neenah Share 255,288 5,000 14,250 15,000 15,000 15,000 411,852 5,000 204,250 15,000 15,000 15,000 200.00% Total Miscellaneous 1,040,331 656,750 906,340 702,730 698,540 698,540 6.36% SPECIAL RESERVES & ESCROWS 0 0 0 0 (50,000) (50,000) N/A TOTAL GENERAL FUND BUDGETS 28,521,151 29,989,090 29,990,860 31,968,530 30,996,510 30,996,510 3.36% 24 City of Neenah Operating Budget Summary of General Fund by Object Code For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PERSONNEL SERVICES 0101 Salaries 11,433,798 12,311,750 6,123,531 12,174,180 12,952,580 12,644,850 12,644,850 0102 Full Time Hourly Wages 1,779,616 1,988,590 1,403,832 1,945,460 1,966,300 1,934,850 1,934,850 0103 Temporary Wages 686,416 800,960 705,825 793,490 856,690 844,690 844,690 0104 Overtime Wages 801,741 662,980 425,755 687,320 670,630 682,020 682,020 0105 Reimbursable Overtime (28,680) (29,720) (726) (34,210) (32,310) (32,310) (32,310) 0106 FLSA Overtime Wages 37,406 37,010 1,841 38,720 39,670 39,670 39,670 0108 Grant Overtime 383 10,000 0 0 10,000 10,000 10,000 0109 Premium Pay 16,008 14,000 11,864 16,640 17,000 14,000 14,000 0110 Health Insurance 3,091,410 3,290,340 1,954,459 3,330,230 3,972,180 3,783,830 3,783,830 0111 Fringes 3,096,387 3,494,130 1,784,597 3,448,000 3,727,200 3,651,790 3,651,790 0112 Grant Fringes 93 2,430 0 0 2,500 2,500 2,500 0115 Schools/Seminars/Training 63,985 142,150 75,443 131,680 131,880 122,410 122,410 0116 Test/Certification for Eq 6,520 10,290 0 10,290 11,030 9,780 9,780 0117 Clothing Allowance 68,672 76,870 35,415 67,840 79,370 77,870 77,870 0118 License Renewal 1,410 2,450 640 2,350 1,960 1,960 1,960 0120 Protective Vest Repl Fd 3,900 5,200 2,350 5,200 4,500 4,500 4,500 0122 Travel Expenses (115) 1,000 397 1,000 1,000 1,000 1,000 0123 Auto Allowance 2,028 2,800 1,964 3,440 3,500 3,300 3,300 0124 Meal Allowance 1,687 1,660 820 1,160 1,760 1,760 1,760 0125 Employee School Reimb 240 240 0 190 240 240 240 0126 Department Awards 2,382 4,000 2,879 4,000 4,000 4,000 4,000 0127 DOT Emp Notification Prog 0 50 0 50 50 50 50 0128 Empl Recognition Awards 3,808 2,800 41 3,570 2,140 730 730 PERSONNEL SERVICES 21,069,095 22,831,980 12,530,927 22,630,600 24,423,870 23,803,490 23,803,490 971,510 CONTRACTUAL SERVICES 0202 Outside Printing 65,204 65,250 40,468 63,000 70,910 70,110 70,110 0203 Postage 79,573 87,440 56,815 86,770 80,160 77,670 77,670 0204 Conferences & Meetings 0 100 0 100 100 100 100 0205 Credit/Debit Charges 20,168 16,730 19,868 24,670 29,120 29,120 29,120 0206 Advertising & Publication 21,791 21,860 10,104 19,630 21,760 21,760 21,760 0207 Dues & Memberships 23,490 28,050 22,052 26,460 27,860 26,860 26,860 0209 Maintenance of PPE/SCBA 4,400 5,740 0 5,740 6,260 6,260 6,260 0210 Maintenance of Hardware 2,473 3,730 1,642 3,840 3,720 3,720 3,720 0211 Maint of Fixed Equipment 22,751 18,480 19,214 23,700 17,060 17,060 17,060 0212 Maint of Office Equipment 6,627 9,200 5,825 8,430 8,450 8,450 8,450 0213 Maint of Motor Vehicles 99,827 101,440 23,768 103,190 102,680 102,680 102,680 0214 Maintenance of Buildings 233,745 192,100 169,305 231,710 224,900 219,070 219,070 0215 Maint of Radio Equipment 13,464 12,050 7,000 11,800 12,560 12,560 12,560 0216 Maint of Operating Equip 15,415 17,350 18,460 31,770 15,890 15,650 15,650 0217 Maint of Traffic Signals 15,314 8,000 3,588 8,000 8,500 8,500 8,500 0218 Maint of Software 34,835 54,980 8,557 53,970 119,180 80,150 80,150 0219 Maintenance of Land 4,308 13,950 6,791 10,900 25,750 24,750 24,750 0220 Maint of Athletic Fields 4,600 2,500 2,275 2,500 2,500 2,500 2,500 0221 Telephone 26,275 30,500 16,761 28,580 23,440 23,440 23,440 0222 Electricity 944,894 949,240 598,587 948,910 1,013,100 1,011,600 1,011,600 0223 Natural Gas 81,916 107,560 35,244 103,750 112,720 112,220 112,220 0224 Water & Sewer 91,122 110,130 65,385 109,010 108,560 105,560 105,560 0225 Commercial Dumpster 8,678 9,950 7,424 9,940 10,100 10,100 10,100 0226 Storm Water 44,415 61,730 49,758 66,010 75,680 75,680 75,680 0227 Cellular Telephone 54,423 55,490 28,312 45,600 49,720 48,960 48,960 0228 Other Communications/GPS 724 900 360 600 500 500 500 0229 Maint of Pavement Marking 0 1,000 0 1,000 0 0 0 0231 Care of Prisoners 8,900 10,000 5,403 10,000 10,000 10,000 10,000 0232 Auditing Services 57,959 55,310 44,483 56,420 57,490 57,490 57,490 25 City of Neenah Operating Budget Summary of General Fund by Object Code For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CONTRACTUAL SERVICES (CONT.) 0233 Other Serv-Manufac Fees 98,278 93,790 66,692 91,190 104,820 103,820 103,820 0234 Credit Card Payment Fees 24,818 20,100 24,930 25,900 27,000 27,000 27,000 0235 Outside Software Services 4,556 6,600 15,077 15,090 7,580 7,580 7,580 0236 Outside Services 1,257,103 1,191,620 901,329 1,170,420 1,275,620 1,170,750 1,170,750 0237 Pest Control 5,092 6,250 4,119 5,670 8,070 8,070 8,070 0238 Professional Services 22,000 97,630 16,997 43,210 29,530 28,310 28,310 0239 Misc Insurance 1,336 1,450 1,528 1,530 1,660 1,610 1,610 0241 Tree Planting & Landscape 17,890 17,600 17,069 17,670 17,610 17,110 17,110 0242 Permit 593 1,150 649 900 1,180 1,180 1,180 0243 Tipping Fees 401,122 420,000 288,878 420,000 420,000 420,000 420,000 0244 Commercial Dumpsters 75,026 79,630 56,843 80,470 82,980 82,800 82,800 0245 License Fees 76,708 82,750 76,656 76,910 83,010 80,720 80,720 0246 Property & Liability Ins 109,020 120,400 94,392 112,280 120,630 118,340 118,340 0247 Auto/Physical Damage Ins 58,688 62,490 49,160 63,670 66,480 64,950 64,950 0248 Boiler:Machine Insurance 5,554 6,010 5,000 5,000 5,400 5,250 5,250 0249 Collection Services 65,653 52,000 38,107 51,880 54,000 54,000 54,000 0250 Copy Mach. Lease/Supplies 14,607 27,530 11,514 23,610 18,530 18,530 18,530 0251 Rental 19,128 21,200 17,079 19,400 38,700 38,700 38,700 0252 Rental of Equipment 8,012 10,730 9,544 11,740 11,730 11,730 11,730 0253 Technology Res Fund 29,000 29,000 18,049 18,050 29,000 29,000 29,000 0254 Printer / Copies 26,670 27,040 18,766 27,180 28,970 28,970 28,970 0255 IS Service / Internal 615,270 613,050 406,133 613,050 630,480 619,840 619,840 0256 Neenah City Finance Ser. 16,740 17,360 0 17,360 18,150 18,150 18,150 0257 Neenah City H/R Services 42,240 43,740 0 43,740 45,750 45,750 45,750 0258 GIS Services/Internal 110,250 8,390 0 8,390 8,780 8,780 8,780 0261 Misc 11,296 12,630 8,323 12,490 13,430 13,430 13,430 0262 Public Relations/Services 9,932 14,260 5,017 14,360 14,670 10,390 10,390 0264 Drug & Alcohol Testing 2,734 3,000 1,934 3,000 3,000 3,000 3,000 0265 EE Safety Compliance Acct 4,941 9,500 4,160 9,500 5,500 5,500 5,500 0268 Connecter Cost 0 11,800 0 11,800 12,180 12,180 12,180 0271 Self-Insured Direct Costs 70,000 0 0 55,000 80,000 70,000 70,000 0280 Neenah-Menasha FireRescue 0 (21,000) 4,495,208 (34,440) (19,560) (19,560) (19,560) 0293 Maint of Motor Veh/Fleet 265,557 321,750 250,506 319,500 536,600 536,600 536,600 0294 Oil and Fluids/Fleet 19,999 21,950 18,282 25,620 0 0 0 0296 Maint of Oper Eq/Fleet 220,017 205,490 142,607 204,330 0 0 0 CONTRACTUAL SERVICES 5,697,121 5,687,650 8,331,997 5,681,470 6,020,150 5,825,000 5,825,000 137,350 SUPPLIES & MATERIALS 0301 Office Supplies 23,926 30,150 16,898 29,760 28,800 28,150 28,150 0302 Inhouse Printing 51 1,020 47 440 270 270 270 0303 Computer Operation Supply 1,660 4,250 1,200 2,590 1,270 1,270 1,270 0305 Chemicals 0 1,500 1,033 1,500 300 300 300 0306 Cleaning/Janitor Supplies 56,179 58,680 33,467 57,700 59,860 58,140 58,140 0308 Books and Periodicals 5,672 9,180 3,890 8,680 10,330 8,730 8,730 0310 Gasoline & Oil 292,402 290,170 194,276 283,110 283,740 280,610 280,610 0311 Fixed Equipment Maint.Sup 8,055 5,350 4,751 7,140 5,700 2,700 2,700 0312 Playground Maintenance 10,057 11,000 218 11,000 11,000 11,000 11,000 0313 Motor Vehicle Maint Suppl 208 1,320 192 1,320 1,220 1,220 1,220 0314 Building Maint Supplies 21,976 16,500 17,466 21,530 17,900 17,900 17,900 0315 Land Maint Supplies 12,144 18,400 7,359 20,380 19,100 19,100 19,100 0316 Equipment Maint Supplies 9,030 10,500 7,664 10,770 9,800 9,800 9,800 0317 Traffic Signal Supplies 35,366 27,000 2,928 27,000 29,000 0 0 26 City of Neenah Operating Budget Summary of General Fund by Object Code For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SUPPLIES & MATERIALS (CONT.) 0318 Maps and Records 630 850 300 600 850 850 850 0319 Safety Supplies 18,027 31,340 13,278 33,180 30,950 29,600 29,600 0320 Small Tools 7,464 9,420 4,822 9,600 9,910 9,750 9,750 0321 Athletic Field Maint. Sup 19,436 17,000 18,167 18,170 17,000 17,000 17,000 0323 Dog Supplies 3,275 4,000 538 1,000 2,000 2,000 2,000 0324 Pavement Marking Supplies 1,274 1,300 235 1,000 1,000 1,000 1,000 0325 Consumable supplies 2,130 1,990 0 1,990 2,020 2,020 2,020 0326 Photography Supplies 4,653 3,000 1,881 2,810 5,490 3,040 3,040 0327 Sign & Barricade Supplies 10,485 15,000 7,445 14,000 12,000 12,000 12,000 0329 Targets & Ammunition 27,051 30,000 12,485 30,000 27,000 27,000 27,000 0331 Sand Gravel Hot/Cold Mix 31,210 26,300 20,709 26,300 30,000 30,000 30,000 0332 Salt & Stone Chips 100,993 113,600 101,057 113,600 114,600 114,600 114,600 0333 All Other Supplies 53,866 78,020 41,327 60,490 74,740 74,440 74,440 0334 Other- WI Building Seals 1,194 1,500 1,493 1,500 2,500 2,500 2,500 0335 Set Design/Construction 2,906 4,500 996 1,500 4,200 4,200 4,200 0336 Concession Supplies 34,754 29,620 35,419 35,510 28,200 28,200 28,200 0338 Costumes 484 800 0 300 800 800 800 0339 Tires & Tire Maintenance 29,768 29,100 18,344 32,000 28,300 28,300 28,300 0340 Library Books & Materials 208,355 215,000 156,592 215,000 210,000 210,000 210,000 0341 Library Supplies 6,102 8,000 5,270 8,000 8,000 7,500 7,500 0342 Tech Service Supplies 7,078 12,000 5,710 12,000 11,000 10,000 10,000 0343 Small Program Packages 1,953 4,300 743 1,420 970 970 970 0344 Small Equipment 31,057 43,560 20,845 38,590 40,370 40,370 40,370 0345 Shop Supplies 3,741 3,000 2,029 3,120 2,600 2,600 2,600 0346 Maint of Lift Station 769 3,500 3,634 4,000 0 0 0 0347 Small Computer Hardware 6,191 15,250 9,375 15,050 20,260 19,120 19,120 0348 Per Protective Equipment 45,360 49,000 423 50,940 83,510 11,690 11,690 0349 Electronic Materials 62,797 81,500 76,634 81,500 115,600 81,600 81,600 0350 Training Supplies 12,900 18,320 5,800 18,320 18,980 18,980 18,980 0351 Evidence Room 0 0 0 0 3,500 3,500 3,500 0352 Citizens Police Academy 0 0 0 0 3,000 3,000 3,000 0353 Promotional Networking 0 0 0 0 1,000 1,000 1,000 0376 Marker/Monument Foundtion 1,832 1,000 4,168 4,170 1,000 1,000 1,000 SUPPLIES & MATERIALS 1,214,461 1,336,790 861,108 1,318,580 1,389,640 1,237,820 1,237,820 (98,970) OTHER 0501 Vandalism 0 0 245 250 200 200 200 0531 Community Contribution 1,650 7,200 1,650 1,650 4,000 4,000 4,000 0588 Uncollectible Write Offs 318 0 25,207 25,210 0 0 0 OTHER 1,968 7,200 27,102 27,110 4,200 4,200 4,200 (3,000) PROPERTY DAMAGE 0718 City Hall 14,667 0 0 0 0 0 0 0721 Police 0 0 18,498 20,000 0 0 0 0723 Fire Property Damage 40,380 0 0 0 0 0 0 0793 Park & Rec. 4,900 0 0 0 0 0 0 0799 Undesignated 0 5,000 0 0 5,000 5,000 5,000 PROPERTY DAMAGE 59,947 5,000 18,498 20,000 5,000 5,000 5,000 0 27 City of Neenah Operating Budget Summary of General Fund by Object Code For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CAPITAL OUTLAY 8108 Office Furniture & Equip. 8,079 13,370 8,438 13,370 13,410 13,410 13,410 8113 Communication Equipment 2,034 10,960 1,595 10,960 11,080 11,080 11,080 8114 Computer Software Outlay 0 600 0 0 0 0 0 8115 Computer Hardware Outlay 8,374 16,710 1,625 11,640 12,510 12,510 12,510 8116 Maintenance Equipment 3,195 4,000 1,415 4,000 4,000 4,000 4,000 8133 All Other Equipment 36,165 58,960 14,054 58,010 57,450 54,000 54,000 8149 Household Purchases 8,860 10,870 0 10,870 12,220 11,000 11,000 CAPITAL OUTLAY 66,707 115,470 27,127 108,850 110,670 106,000 106,000 (9,470) TRANSFERS OUT 9999 Parking Utility 156,564 0 0 190,000 0 0 0 9999 Joint Court-Neenah Share 255,288 5,000 0 14,250 15,000 15,000 15,000 TRANSFERS OUT 411,852 5,000 0 204,250 15,000 15,000 15,000 10,000 TOTAL GENERAL FUND 28,521,151 29,989,090 21,796,759 29,990,860 31,968,530 30,996,510 30,996,510 1,007,420 Percent Budget Change 3.36% 28 DEPARTMENT FULL TIME PART TIME FULL TIME PART TIME FULL TIME PART TIME FULL TIME PART TIME FULL TIME PART TIME General Government Office of Mayor 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - Department of Finance 8.00 0.67 8.00 0.67 8.00 0.67 8.00 0.67 8.00 0.67 City Attorney 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - City Clerk 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - Human Resources/Safety 1.00 1.60 1.00 1.60 1.00 1.60 1.00 1.60 1.00 1.60 Information Systems 5.00 - 5.00 - 5.00 - 5.00 - 5.00 - City Admin. Building 1.95 - 1.95 - 1.95 - 1.95 - 1.95 - Total General Government 21.95 2.27 21.95 2.27 21.95 2.27 21.95 2.27 21.95 2.27 Public Safety Police Department 56.00 1.20 56.00 1.20 56.00 1.20 56.00 0.53 56.00 0.53 Fire 41.05 - 41.05 - 44.00 0.41 41.56 - 41.56 - Total Public Safety 97.05 1.20 97.05 1.20 100.00 1.61 97.56 0.53 97.56 0.53 Public Works Engineering 7.00 - 7.00 - 7.00 - 7.00 - 7.00 - City Garage 28.50 0.75 28.50 0.75 29.50 0.75 28.50 0.75 28.50 0.75 Fleet Management 5.50 - 5.50 - 5.50 - 5.50 - 5.50 - Total Public Works 41.00 0.75 41.00 0.75 42.00 0.75 41.00 0.75 41.00 0.75 Community Development and Human Services Community Development 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 Total Community Develop. 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 and Human Services Culture and Recreation Library 11.05 12.36 11.05 12.36 12.05 12.36 11.05 12.36 11.05 12.36 Parks and Recreation 12.00 0.67 12.00 0.67 12.00 0.67 12.00 0.67 12.00 0.67 Total Culture and Recreation 23.05 13.03 23.05 13.03 24.05 13.03 23.05 13.03 23.05 13.03 Cemetery 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - Water 17.00 0.53 17.00 0.53 17.00 0.53 17.00 0.53 17.00 0.53 Municipal Court 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL ALL PERMANENT 213.05 19.45 213.05 19.45 218.00 19.86 213.56 18.78 213.56 18.78 CITY EMPLOYEES Notes 1. Fire Department (Neenah's portion for 2025 is 61.12 * 68 = 41.56). 2. Excludes Aldermanic. 3. City Administration Building will reflect 95% for City Hall and 5% for the Library. 2025 ADOPTED City of Neenah 2025 Budget Permanent Positions ORIGINAL BUDGET 2024 CURRENT STAFF DEPT. REQUEST PROPOSED 2024 2025 2025 29 Projected Expenditures Variances Budgeted Estimated Actual Variance Surplus / (Deficit) General Government 2,924,540$ 2,914,750$ 9,790$ Public Safety 14,424,040 14,271,290 152,750 Public Works 4,816,940 4,724,910 92,030 Community Development 1,955,560 1,912,570 42,990 Parks and Recreation 2,520,580 2,548,880 (28,300) Library 2,601,150 2,617,610 (16,460) All Other 746,280 1,000,850 (254,570) Total 29,989,090 29,990,860 Total Projected Expenditures Variance (1,770)$ Projected Revenue Variances Budgeted Estimated Actual Variance Surplus / (Deficit) Taxes & Payment in Lieu of Taxes 16,046,380$ 15,826,340$ (220,040)$ State and Federal Revenue 4,976,590 5,009,810 33,220 Licenses, Permits and Fees 363,250 426,910 63,660 Charges for Services 2,364,630 2,297,480 (67,150) Investment Income 966,200 1,280,690 314,490 Fines and Forfeitures 85,000 82,210 (2,790) Other Revenue 343,460 334,380 (9,080) Park & Recreation Revenue 690,460 707,210 16,750 Special Financing (Fund Balance) 193,360 - (193,360) Fund Transfers 3,959,760 4,150,950 191,190 Total 29,989,090 30,115,980 Total Projected Revenues Variance 126,890$ Overall Projected 2024 Surplus 125,120$ City of Neenah Projected 2024 Year-End Operating Surplus (Deficit) From Data Through 9/30/2024 30 Total % of G/F Total Nonspendable/ Undesignated Next Year Year Fund Balance Reserved Fund Balance Adopt. Budget 2015 4,141,116 448,508 3,692,608 16.1% 2016 4,186,667 361,093 3,825,574 16.4% 2017 4,389,996 411,827 3,978,169 16.5% 2018 4,602,170 381,336 4,220,834 16.7% 2019 4,988,913 409,579 4,579,334 17.7% 2020 5,393,892 367,412 5,026,480 19.2% 2021 5,342,546 282,488 5,060,058 18.8% 2022 3,652,578 241,459 3,411,119 12.0% 2023 4,900,024 292,437 4,607,587 15.4% 2024 (a) 5,025,144 (b) 163,130 4,862,014 16.2% (a) 2024 Beginning Total Fund Balance 4,900,024$ 2024 Applied Fund Balance / Carryovers - 2024 Projected Net Unused Expenditures/ Excess Revenue Balance 125,120 2024 Estimated Ending Total Fund Balance 5,025,144$ (b) 2024 Budget - Applied Fund Balance -$ 2024 Anticipated Carryovers to 2024 75,000 2024 Estimated Nonspendable Funds 40,000 2024 Budget - Applied Library Carryforward Funds 48,130 2024 Fund Balance Designated for 2024 163,130$ City of Neenah History of General Fund Balances Budget Years 2015 - 2024 31 City of Neenah General Fund Undesignated Fund Balance as a % of Operating Budget Budget Years 2015 - 2024 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fund Balance Fiscal Year 32 City of Neenah History of General Fund Balances Budget Years 2015 - 2024 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fund Balance Fiscal Year Undesignated Fund Balance Total General Fund Balance 33 Fund 2019 2020 2021 2022 2023 Governmental Funds General 4,988,913$ 5,393,892$ 5,342,546$ 3,652,578$ 4,900,024$ Special Revenue TIF #5 (217,829) (135,212) 419,744 754,947 - TIF #6 (332,696) 23,645 522,322 925,438 - TIF #7 1,475,000 - - - - TIF #8 (6,605,833) (7,661,550) (7,684,049) (7,648,490) (5,414,670) TIF #9 231,432 218,134 23,862 (179,405) (389,434) TIF #10 (227,430) (156,078) (42,218) 26,730 117,985 TIF #11 (98,653) (90,826) (41,072) 47,187 105,485 TIF #12 - - - (44,480) (2,092) CDBG (143,323) (120,896) (115,031) (109,933) 35,822 Housing/Business 537,114 491,974 492,392 447,201 413,209 Industrial Development 106,474 109,134 120,995 87,326 99,767 Recycling 277,496 283,403 318,248 337,840 279,978 Health Grants 78,859 68,859 58,859 58,859 58,859 Park/Rec Trust 355,475 359,216 369,946 403,809 425,520 Dial-A Ride 96,002 123,173 147,362 190,430 230,191 Public Safety Trust 246,491 174,229 174,596 183,471 190,704 Civic/Social Trust 172,453 195,271 185,513 198,685 238,506 Library Trust 1,618,601 1,691,664 1,953,228 1,637,895 1,861,203 Cemetery Perp. Care 1,435,445 1,513,327 1,625,159 1,441,326 1,563,476 Cemetery Flowers 167,577 164,871 161,356 161,414 162,604 G.D. Barnes Cemetary Trust - - - 9,614 9,614 Developer Land Sales (Cash Equivalent) - - 51,603 180,942 917,580 Alliant Energy PILOT - - - 247,267 494,533 ARPA (Cash Equivalent) - - 2,773,006 4,032,584 - TIF Affordable Housing - - - - 858,492 Retained Increment - City Share - - - - 462,725 Debt Service 7,396,361 8,033,841 8,366,275 8,866,647 9,665,028 Capital Projects (Before Carry Forwards) Public Infrastructure 4,075,731 4,021,889 3,822,354 3,889,628 5,067,849 TIF #5 222,164 220,586 - - - TIF #6 94,039 94,039 - - - TIF #7 680,172 656,172 783,299 29,547 - TIF #8 2,465,588 2,758,058 2,587,768 2,199,750 - TIF #9 283,957 669,199 678,320 636,137 651,304 TIF #10 451,371 1,139,363 1,124,046 1,142,445 1,136,452 TIF #11 45,144 55,144 423,512 (59,275) 522,220 TIF #12 - - - (19,111) 321,417 Facilities 492,455 920,575 2,149,947 7,152,186 3,050,353 Capital Equipment 909,012 748,969 2,272,292 2,026,171 2,697,894 Equip. Replacement 10,308 7,256 1,884 (504) 4,732 Redevelopment (907) 916,438 76,615 121,482 160,717 Total Gov't Funds 21,286,963 22,887,759 29,144,679 33,028,338 30,898,047 Internal Service (Net Position) Fleet Management 285,139 279,851 273,118 244,490 213,085 Benefit Accrual 1,752,351 2,061,961 2,139,902 2,521,224 3,063,894 Liability Ins. (Current Assets) 83,804 190,332 206,625 210,998 182,580 Information Systems 97,492 88,583 75,869 90,604 145,514 Total Inter. Service Funds 2,218,786 2,620,727 2,695,514 3,067,316 3,605,073 Enterprise (Cash and Cash Equivalents) Parking Utility (120,766) (94,484) - - - Sanitary Sewer Utility 2,803,944 2,728,320 2,577,699 3,912,145 4,742,266 Stormwater Utility 2,790,612 2,993,014 3,086,116 2,509,483 3,174,021 Water Utility 8,506,845 9,129,308 8,143,941 7,022,452 10,071,121 Total Enterprise Funds 13,980,635 14,756,158 13,807,756 13,444,080 17,987,408 Grand Total 37,486,384$ 40,264,644$ 45,647,949$ 49,539,734$ 52,490,528$ City of Neenah Fund Balances by Fund Fund Balances by Fund For Years Ended 2019 - 2023 *** Year End *** 34 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Payments In Lieu of Taxes (PILOT) Represents the payment made to the City by the Water Utility in lieu of property taxes. The formula is established by the Public Service Commission based on the Water Utility's depreciated property value and a portion of the total assessed tax rate for 2024 - 2025. For 2025, that payment is estimated to decrease by 21.0%, or $243,150. An expenditure item in a like amount is included in the Water Utility's budget in 2025. Other PILOT included in the 2025 budget are $9,900 in payments from other tax-exempt properties (County housing units, Orphan Animal Rescue), and $13,500 from the Goodwill store based upon a formula to provide a tax equivalent for basic municipal services. Other Taxes The Room Tax is a 10% tax on all room night revenues generated by hotels, transient rentals (ex. AirBnB ) and motels located in the City. The hotels and motels collect the tax and forward the funds to a Room Tax account with Associated Trust on a quarterly basis. Prior to 2016, the room tax in the City of Neenah was 5% on all room night revenues from hotels and motels. Effective 1/1/16, the room tax increased to 10%. Those funds are distributed as follows: 3% room tax is earmarked for the Fox Cities Convention and Visitor Bureau (CVB), 3% earmarked to fund the Fox Cities Exhibition Center located in downtown Appleton, and 3% room tax pledged to the Community First Champion Center in Grand Chute. The final 1% of the 10% is retained by the City. The City also retains 5% of the funds earmarked to the CVB for administration purposes. Room tax collection is expected to remain constant at $100,000 in 2025. State Revenue Sharing and Aid Programs State Shared Revenue is a combination of State sales and income taxes returned to the City based on a complex growth/per capita/tax burden formula. State Shared Revenue to the City has declined dramatically since 1983. As part of the 2011 State Budget, Shared Revenue was again dramatically reduced for 2012. After four years of payments remaining flat, the City received a 1% increase in both 2019 and 2020. In 2023 State Legislators passed Act 12, which included a new supplemental Municipal Aid going into effect for 2024. This added approximately $645,000 of additional aid in 2024. For 2025, the combined payment will increase by $44,200, or 2.0%, from 2024. Expenditure Restraint Incentive Program (ERIP) is a direct levy reduction payment program based on City expenditure restraint requirements. The ERIP formula is designed to assist communities whose tax rates reflect the cost of providing a full range of municipal services. For 2025 the City’s ERIP payment is remaining at $512,970. Exempt Computer Aid is a State program created to replace “lost” property taxes due to the exemption of business owned computers as of January 1, 1999. Previous to this year, the annual amount was based upon the value of computer equipment reported by City manufacturing and commercial businesses to the Department of Revenue. As part of a recently passed state budget, payments for 2018 and 2019 were based on the 2017 payment increased by a CPI factor. Starting in 2020 and beyond, the State froze the payment at the 2019 level. The payment remains flat at $241,210. Personal Property Exempt Credit With the 2023 Wisconsin Act 12 legislation, personal property tax was repealed to become effective with property tax assessments as of January 1, 2024. The act exempts most items that had been defined as “personal property” from the personal property tax and reclassifies certain other items as real property for purposes of property taxation. Under the former provisions, both real and personal property was (and is until January 2024) subject to tax unless otherwise exempted by law. Beginning in 2025, the Act requires the Department of Administration to provide aid to local taxing jurisdictions in an amount equal to the taxes that were levied on items of personal property based on assessments as of January 1, 2023. For the 2025 budget, this aid in the amount of $411,430 is removed from property tax levy and reclassified as "Personal Property Exempt Credit", this is in addition to the approximately $81,000 the City received in past years. With this change in legislation, the payment increased by $412,970, or 510.5%, over 2024. 35 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Federal, State, Local Aids General Transportation Aids (“GTA”) are received from the State Transportation Trust Fund (gasoline sales taxes and other automotive related fees) for street and highway maintenance. These aids are based on a prescribed cost reimbursement formula. For 2025, the payment is estimated to increase by 15.1%, or $200,820 Also included in this category are estimated Federal and State Mass Transit (bus subsidy) reimbursements and payments related to fire protection. New in 2020 was a state Video Services Provider Aid payment equal to 1% of the City’s Cable TV Franchise Fee Revenue. The 2024 payment was $59,980. That payment is projected to remain flat at $59,980 for 2025. Per state mandate, the City then is expected to receive the remaining 4% in Cable TV Franchise Fees in from the provider, leaving it as a net neutral 5% of the City’s Cable TV Franchise Fee Revenue. Special Financing Includes application of surplus resulting from resources being greater than expected and expenditures being less than planned permitting reappropriation of unused taxes. Over the past number of years, the City has been working to reduce its reliance on the use of general fund undesignated fund balance to finance ongoing operations. This plan contemplates using a maximum of $300,000 of General Fund reserves to balance the 2025 operating budget. Licenses and Permits Represents collections from liquor, pet, cigarette, electrical and other licenses and building, plumbing, heating, boat launching and other permits. In recent years, the landscape of our communities has been transformed by a surge in residential developments. As the demand for housing soars, local governments are witnessing a significant uptick in building permit revenues. Taken as a whole, license and permit budgeted revenue is expected to increase by $34,490, or 10.2%, in 2025. Weights and Measures Fees Responsibility for the City’s health and sanitation related services were transferred to Winnebago County effective July 1, 2013. As such, fees for health and sanitation services have been removed from the City’s budget. The responsibility for Weights and Measures was transferred to the City’s Community Development and Assessment department in 2013. In 2015, fees were reduced by $10,000 to reflect the actual cost of providing the service. For 2025, fees are not estimated to change, remaining at $26,000. General Government Derived from a variety of miscellaneous services provided by administrative offices to private parties. Included are document sales, cable TV franchise fees, room tax fees, planning and zoning related fees, exempt property filing fees and other general revenues . The City will budget a decrease for these revenue sources in 2025 of $31,210, or 9.8%. Special Charges These revenues are directly related to Public Works operations. They represent those portions of costs of services that are of special benefit to individual properties or property owners and billed accordingly (ex. weed cutting and snow removal). The 2025 budgeted amount will decrease slightly by $500. 36 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Public Library The Library generates revenue from lost and damaged items, the sale of beverages and snacks, and photocopy and faxing fees. New in 2024, the Library added a fee for proctoring exams. The Library receives revenue from Winnebago County for county resident use, which will increase by 8.69% in 2025. In 2025, the Library will receive revenue from Outagamie, Calumet, Waushara, Green Lake, Fond du Lac, and Waupaca counties for county resident use. Library revenues are expected to increase by $164,860, or 15.8%, for 2025. Public Safety - Police Department Receipts are from photocopies of records and photo ID's. Also included is reimbursement from the Neenah Joint School District for the School Resource Officer program, which currently is approximately 56% of the cost of the program. Overall budgeted revenue is expected to increase by $6,900, or 3.7%. Government Services Charges for services provided by the City Finance, Legal and Human Resources and Safety departments. These services are charged to the Neenah Water, Sewer and Storm Water Utilities, Neenah-Menasha Fire Rescue and Menasha-Neenah Municipal Court. Due to inflation, the total revenue posted to these accounts is anticipated to increase by $27,920, or 5.6%, in 2025. Public Works/Sanitation Receipts from charges to private parties for services performed, occasional rental of equipment (e.g., tractor and driver) and purchase of materials from the City. Also included are receipts from charges for the occasional special residential garbage collection. The City has completed the implementation plan to fully charge back to small commercial and certain multi-unit residential properties the cost of garbage collection. All metal, paper and corrugate recycling revenues are recorded in the Recycling Special Revenue Fund. Overall, budgeted revenue is expected to increase by $2,950, or 2.0%, in 2025. Oak Hill Cemetery Burial service fees, sales of lots, chapel rental, reimbursement for the care of veterans' lots and interest earned from Perpetual Care Fund investments. Cemetery Miscellaneous Revenue is used to account for net revenue generated from an agreement in which the City would provide services to the adjoining St. Margaret Cemetery. Fees for Cemetery services have remained flat for years. In 2025 the majority of fees will be increased by 5% to account for inflationary costs. Cemetery revenues are budgeted to increase by $5,560, or 3.4%, in 2025. Investment Income The sustained attractive interest rates over the past year have significantly boosted our investment income, primarily derived from delinquent tax payments, special assessments paid in installments, and the strategic investment of idle cash. This scenario has not only enhanced our financial returns but also provided an opportunity to optimize our investment strategies for greater yield. Taken as a whole, revenue for investment income in 2025 is budgeted to increase by $317,200, or 32.8%. Fines and Forfeitures Collections for City ordinance violations and other misdemeanors covered by City Code and State Statute collected by Menasha-Neenah Municipal Court. This also includes false alarm fees from residential and commercial security systems. The City is expecting this revenue to increase by $2,150, or 2.5% in 2025. 37 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Property Damage Recovery Series of revenue accounts to record the receipt of insurance reimbursements for damage to City property. Reimbursements This category includes the workers compensation insurance premium refund and employment practices liability insurance premium refund from Cities and Villages Mutual Insurance Company (CVMIC). Also included is the anticipated annual dividend reflecting the City’s ownership stake in CVMIC and rebate revenue from the City’s P- Card purchasing program. Total Reimbursement revenue is expected to slightly decrease by $420, or 0.2% in 2025. Rental Revenue from the leasing and rental of real property or building space (e.g., Cecil Street garage, fire station bay, communication towers at the Police Department and recently purchased industrial park land from the Town of Neenah). The overall revenue in this category is expected to increase by $13,840, or 14.1%, in 2025. Sale of City Properties Casual sales of real estate, equipment and other property no longer used by the City. New in 2016 and beyond is the estimated sale value of all equipment disposed of by all city departments will go to this account. Previously, some departments had applied those funds to reduce the overall cost and borrowing needs of new equipment. Given the uneven nature of revenue generated by the sale of assets, this category will experience significant swings in anticipated revenue on an annual basis. As such, overall revenue in this category is expected to total $73,000 in 2025, $16,000 less than the 2024 budget. Other Revenue Miscellaneous general government revenue including photocopy fees and other minor, unclassified revenue. Parking Revenue Parking revenue is generated by permit sales to businesses, employees, and tenants in the downtown area for access to parking in city lots and the ramp. Additionally, parking fine revenue is generated in the event of non- compliance with city ordinance. Revenues support the cost of maintaining parking lots and the ramp, as well as enforcing parking ordinances. These revenues were in a separate fund in previous years, but has been moved to the general fund, as the fund was not sustaining itself. Parks and Recreation Participant revenues from the various recreational programs, including rentals of park shelter facilities, fees for various adult and youth recreation programs, Riverside Players ticket sales, pool fees and recreation building revenue. For all programs and rentals, the total estimated revenue is expected to increase by $51,360 or 7.4%, over the 2024 budget. 38 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Interfund Transfers Interfund transfers are resources available to the Operating Budget from "other funds" for a variety of purposes. For example, the Housing Fund partially reimburses the General Fund for Community Development salaries incurred on housing programs. The Tax Incremental District Funds reimburse the General Fund for administrative costs and interest obligations for TIF Special Revenue Fund deficits, plus any other advances that have been made. The transfer from the Sewer Fund Overhead is reimbursement for costs incurred for services provided to the Sanitary Sewer Utility operating budget in accordance with the fee structure adopted in 1991. Similarly, the transfer from the Storm Water Management Fund is reimbursement for services provided to the Storm Water Utility operating budget in accordance with the fee structure adopted in 2003. New in 2023 was a transfer of borrowed funds in the amount of $250,000 from the Streets (65%), Sanitary Sewer (25%) and Storm Water (10%) CIP budgets to cover the costs of engineering services provided to annual construction projects, which would otherwise be contracted outside the City if not for internal staff performing the work. From 2022 to 2024, annually $1.3 million of ARPA funds were used to supplant transfers from various other City funds. Funds include Benefit Accrual, Information Systems, Parking, Cemetery Perpetual Care, Dial-A-Ride, Compost, Industrial Development, Recycling, Preparedness Grant, Alliant Energy PILOT, and Developer Land Sales. While one-time ARPA dollars were used to finance Public Safety costs in the City’s general fund, deferring transfers from these funds allowed their balances to grow and be available at the end of the three-year period and beyond to fund City operations into the future. ARPA funding guidance allowed municipalities to use dollars “for the provision of government services” under the Lost Revenue provision of the law. In the 2025 budget, the transfers from various other City funds resumed due to the ARPA funds ending. Overall, fund transfers for 2025 are budgeted to decrease by $514,730, or 13.0%, from the 2024 budgeted amount. 39 City of Neenah 2025 Operating Budget Revenue Summary 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE Property Taxes 14,619,684 14,766,830 14,766,836 14,766,840 14,355,410 14,972,760 14,972,760 205,930 Payment in lieu 902,089 1,179,550 21,405 971,410 938,400 938,400 938,400 (241,150) Other Taxes 86,761 100,000 40,088 88,090 100,000 100,000 100,000 0 State Revenues 2,377,529 3,114,260 1,229,467 3,115,810 3,571,430 3,571,430 3,571,430 457,170 State & Federal Aids 1,676,302 1,862,330 1,342,412 1,889,600 2,059,350 2,059,350 2,059,350 197,020 Winnebago County 3,035 0 4,394 4,400 0 0 0 0 License Revenue 79,082 63,610 66,461 70,260 73,320 73,320 73,320 9,710 Permits Revenue 307,167 273,640 318,318 330,650 277,420 298,420 298,420 24,780 Weights & Measures Fees 26,245 26,000 24,773 26,000 26,000 26,000 26,000 0 General Gov't Revenues 279,815 319,210 163,102 285,880 288,000 288,000 288,000 (31,210) Special Charges 2,870 7,000 5,645 5,650 6,500 6,500 6,500 (500) Public Library 945,428 1,040,770 997,416 997,940 1,205,630 1,205,630 1,205,630 164,860 Police Revenue 187,582 185,250 80,864 185,050 192,150 192,150 192,150 6,900 General Gov't Services 448,120 502,240 377,713 502,240 530,160 530,160 530,160 27,920 Public Works 140,809 144,550 120,751 148,170 147,500 147,500 147,500 2,950 Oak Hill Cemetery Revenue 162,101 165,610 145,626 172,550 164,150 171,170 171,170 5,560 Investment Income 1,898,290 966,200 970,533 1,280,690 1,283,400 1,283,400 1,283,400 317,200 Fines & Forfeitures 76,185 85,000 64,153 82,210 87,150 87,150 87,150 2,150 Property Damage Recovery 27,346 5,000 3,489 11,000 5,000 5,000 5,000 0 Reimbursements 141,107 149,910 51,443 142,430 149,490 149,490 149,490 (420) Lease/Rental Revenue 61,511 98,350 80,262 112,750 112,190 112,190 112,190 13,840 Sale of City Properties 48,362 89,000 64,010 67,000 73,000 73,000 73,000 (16,000) Other Revenue 1,555 1,200 883 1,200 1,240 1,240 1,240 40 Parking 0 0 0 0 217,400 217,400 217,400 217,400 Community Fest 19,360 17,500 20,380 20,380 19,000 19,500 19,500 2,000 General Receipts (14,043) (13,460) (14,451) (13,720) (13,750) (13,750) (13,750) (290) Adult Program Revenue 6,575 7,520 8,792 9,310 9,100 9,800 9,800 2,280 Contracted Progrm Revenue 76,649 67,000 76,639 76,640 69,500 70,500 70,500 3,500 Municipal Pool Revenue 226,435 232,350 233,874 234,370 240,550 247,550 247,550 15,200 Youth Program Revenue 222,898 223,700 233,530 235,510 238,190 241,190 241,190 17,490 Other Park & Rec Revenue 1,948 1,930 1,825 1,980 1,950 2,100 2,100 170 Riverside Players 36,462 34,500 15,214 15,220 39,000 41,000 41,000 6,500 Parks Revenue 129,295 119,420 120,109 127,520 118,180 123,930 123,930 4,510 Fund Transfers 4,507,612 3,959,760 3,129,952 4,150,950 3,445,030 3,445,030 3,445,030 (514,730) TOTAL REVENUES BEFORE APPLICATION OF FUND BALANCE 29,712,166 29,795,730 24,765,908 30,115,980 30,031,040 30,696,510 30,696,510 900,780 APPLICATION OF FUND BALANCE 0 193,360 0 0 0 300,000 300,000 106,640 TOTAL REVENUES 29,712,166 29,989,090 24,765,908 30,115,980 30,031,040 30,996,510 30,996,510 1,007,420 Percent Budget Change 3.36% 40 City of Neenah 2025 Operating Budget Revenue Detail 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PROPERTY TAXES Property Taxes 14,619,684 14,766,830 14,766,836 14,766,840 14,355,410 14,972,760 14,972,760 PROPERTY TAXES 14,619,684 14,766,830 14,766,836 14,766,840 14,355,410 14,972,760 14,972,760 205,930 PAYMENTS IN LIEU OF TAXES Water Utility 880,142 1,158,150 0 950,000 915,000 915,000 915,000 Winnebago County Housing 10,507 10,000 8,078 8,080 9,500 9,500 9,500 Orphan Animal Rescue 400 400 400 400 400 400 400 Goodwill 11,040 11,000 12,928 12,930 13,500 13,500 13,500 PAYMENTS IN LIEU OF TAXES 902,089 1,179,550 21,406 971,410 938,400 938,400 938,400 (241,150) OTHER TAXES Hotel Room Tax Direct 86,761 100,000 40,088 88,090 100,000 100,000 100,000 OTHER TAXES 86,761 100,000 40,088 88,090 100,000 100,000 100,000 0 STATE SHARED REVENUES State Shared Revenue 1,576,863 2,219,210 332,881 2,219,210 2,263,410 2,263,410 2,263,410 Expend Restraint Program 509,225 512,970 512,967 512,970 512,970 512,970 512,970 Computer Exempt Credit 150,575 241,210 241,204 241,210 241,210 241,210 241,210 Per Prop Exempt Credit 80,889 80,890 82,438 82,440 493,860 493,860 493,860 Video Serv Provider Aid 59,977 59,980 59,977 59,980 59,980 59,980 59,980 STATE SHARED REVENUES 2,377,529 3,114,260 1,229,467 3,115,810 3,571,430 3,571,430 3,571,430 457,170 STATE & FEDERAL AIDS Mass Transit Subsidy 361,450 424,760 212,321 424,760 405,060 405,060 405,060 Highway Maintenance Aids 1,204,732 1,327,570 1,004,199 1,338,940 1,528,390 1,528,390 1,528,390 Fire Protect Ins Prem Ref 110,120 110,000 125,892 125,900 125,900 125,900 125,900 STATE & FEDERAL AIDS 1,676,302 1,862,330 1,342,412 1,889,600 2,059,350 2,059,350 2,059,350 197,020 WINNEBAGO COUNTY Ag. Use Conversion Charge 3,035 0 4,394 4,400 0 0 0 WINNEBAGO COUNTY 3,035 0 4,394 4,400 0 0 0 0 LICENSE REVENUE Liquor and Bev License 34,995 23,000 26,659 27,000 29,500 29,500 29,500 Operator License 10,205 8,000 9,410 9,410 10,000 10,000 10,000 Cigarette License 2,750 2,700 2,887 3,000 2,900 2,900 2,900 Pet License 13,184 12,000 9,162 12,450 12,800 12,800 12,800 Amusement Device License 17,250 16,580 16,575 16,580 17,000 17,000 17,000 Rooming House License 100 50 0 0 0 0 0 Honey Bee License 0 30 0 0 0 0 0 Tourist House License 0 250 100 120 120 120 120 Miscellaneous License 598 1,000 1,668 1,700 1,000 1,000 1,000 LICENSE REVENUE 79,082 63,610 66,461 70,260 73,320 73,320 73,320 9,710 PERMITS REVENUE Building Permits 153,788 125,180 177,569 178,000 129,000 150,000 150,000 Electrical Permits 41,030 43,190 39,993 45,000 44,000 44,000 44,000 Plumbing Permits 39,538 38,250 37,256 39,000 39,000 39,000 39,000 Parking Lot Const. Permit 1,400 1,500 2,000 2,200 1,600 1,600 1,600 Heating Permits 50,772 42,000 39,807 43,000 41,000 41,000 41,000 Home Occupation Permits 0 50 0 50 50 50 50 Dance Permit 125 150 177 200 150 150 150 Street Use Permit 600 1,000 625 630 700 700 700 Sprinkler Permits 1,275 1,000 500 880 1,000 1,000 1,000 Fire Pit Permit 16,966 19,000 16,966 17,100 18,000 18,000 18,000 Hotel & Motel Permits 120 120 120 120 120 120 120 E-Plan Fees 1,193 1,200 2,664 3,670 2,000 2,000 2,000 All Other Permits 360 1,000 641 800 800 800 800 PERMITS REVENUE 307,167 273,640 318,318 330,650 277,420 298,420 298,420 24,780 41 City of Neenah 2025 Operating Budget Revenue Detail 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE WEIGHTS AND MEASURES FEES License Fees 26,245 26,000 24,773 26,000 26,000 26,000 26,000 WEIGHTS AND MEASURES FEES 26,245 26,000 24,773 26,000 26,000 26,000 26,000 0 GENERAL GOVERNMENT REVENUES Special Use Fees 800 1,200 0 800 1,200 1,200 1,200 Board of Appeals 250 500 0 250 500 500 500 Rezoning Deposits 925 1,600 0 400 1,600 1,600 1,600 Publication Fees 1,300 1,500 1,329 2,000 2,000 2,000 2,000 Real Property Status Fees 20,580 25,000 18,140 20,000 20,000 20,000 20,000 Cable TV Franchise Fee 224,109 256,810 108,585 218,250 224,800 224,800 224,800 Com Devel Document Sales 860 300 535 600 300 300 300 Site Plan Review Fee 2,781 1,800 2,781 5,790 2,500 2,500 2,500 Plat Review Fees/Annex 7,160 1,200 4,870 4,870 1,200 1,200 1,200 Project Plan Review Fees 600 900 400 400 800 800 800 Comp Plan/Map Amend 400 800 0 0 400 400 400 Property Record Maint Fee 12,950 12,000 11,350 12,000 12,000 12,000 12,000 Code Enforce Reinspect 7,100 15,000 9,600 15,000 15,000 15,000 15,000 Exempt Prop Filing Fees 0 600 700 700 700 700 700 Dev Agreement Admin 0 0 4,812 4,820 5,000 5,000 5,000 GENERAL GOV'T REVENUES 279,815 319,210 163,102 285,880 288,000 288,000 288,000 (31,210) SPECIAL CHARGES Snow Removal Charges 315 3,000 840 840 2,500 2,500 2,500 Weed Cutting Charges 2,555 4,000 4,805 4,810 4,000 4,000 4,000 SPECIAL CHARGES 2,870 7,000 5,645 5,650 6,500 6,500 6,500 (500) PUBLIC LIBRARY Library Receipts 74 200 177 180 100 100 100 Coffee Sales 126 200 295 300 250 250 250 Bottled Beverages/Snacks 3,149 2,000 3,547 3,550 2,000 2,000 2,000 Copier/Printer Fees 9,967 10,000 10,176 10,180 8,000 8,000 8,000 Lost/Damaged Materials 7,002 4,000 6,227 6,500 4,000 4,000 4,000 Insurance Recoveries 0 0 743 750 0 0 0 Exam Proctoring 0 0 0 0 400 400 400 P-Card Rebate 5,958 3,400 3,206 3,400 3,400 3,400 3,400 Winnebago County 885,449 940,340 940,336 940,340 1,022,080 1,022,080 1,022,080 Calumet County 29,598 24,420 24,413 24,420 21,190 21,190 21,190 Fond Du Lac County 2,047 1,860 1,858 1,860 1,700 1,700 1,700 Waushara County 824 950 946 950 2,070 2,070 2,070 Green Lake County 95 300 302 310 20 20 20 Waupaca County 0 4,070 4,072 4,080 3,020 3,020 3,020 Outagamie County 0 0 0 0 136,500 136,500 136,500 Collection Fee Charges 1,139 900 1,120 1,120 900 900 900 Appl Carryover Balance 0 48,130 0 0 0 0 0 PUBLIC LIBRARY 945,428 1,040,770 997,418 997,940 1,205,630 1,205,630 1,205,630 164,860 PUBLIC SAFETY REVENUE Police Sundry Revenues 59 250 29 50 150 150 150 Sch Dist Liaison Program 187,523 185,000 80,834 185,000 192,000 192,000 192,000 PUBLIC SAFETY REVENUE 187,582 185,250 80,863 185,050 192,150 192,150 192,150 6,900 GENERAL GOV'T SERVICES Utility Billing/Finance 215,820 221,510 166,133 221,510 239,500 239,500 239,500 Water Utility/Finance Ser 72,550 76,330 57,248 76,330 79,620 79,620 79,620 Water Utility/HR & Safety 21,760 22,530 16,898 22,530 23,280 23,280 23,280 Water Utility/Legal &Adm. 31,380 32,480 24,360 32,480 33,560 33,560 33,560 Joint Fire/Finance Ser 27,750 28,750 21,563 28,750 29,700 29,700 29,700 Joint Fire/HR & Safety 70,000 72,450 54,338 72,450 74,850 74,850 74,850 Joint Fire/Fiber Lease 4,870 5,100 3,825 5,100 5,120 5,120 5,120 GIS/Sanitary Sewer 0 7,500 5,625 7,500 7,750 7,750 7,750 GIS/Storm Water Utility 0 15,800 11,850 15,800 16,330 16,330 16,330 GIS/Water Utility 0 1,760 1,320 1,760 1,820 1,820 1,820 GIS/Joint Fire Rescue 0 13,900 10,425 13,900 14,360 14,360 14,360 Muni Ct Bldg use/Menasha 3,990 4,130 4,130 4,130 4,270 4,270 4,270 GENERAL GOV'T SERVICES 448,120 502,240 377,715 502,240 530,160 530,160 530,160 27,920 42 City of Neenah 2025 Operating Budget Revenue Detail 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE STREET & HIGHWAY REVENUE Misc Equipment Rental 1,363 1,000 0 1,000 1,000 1,000 1,000 Misc Service Revenue 32,645 25,000 19,917 20,000 25,000 25,000 25,000 Other S & H Receipts 0 500 357 360 500 500 500 Recoveries fm Damaged Prp 6,285 8,000 122 5,000 8,000 8,000 8,000 Sale of City Materials 0 50 1,000 1,000 1,000 1,000 1,000 Street Excavation Charges 22,015 30,000 38,922 38,930 30,000 30,000 30,000 Special Garbage Collectn 5,090 2,500 3,225 3,230 2,500 2,500 2,500 Commercial Dumpsters 65,951 70,000 48,560 70,000 71,000 71,000 71,000 Additional Cart Fee 7,460 7,500 8,648 8,650 8,500 8,500 8,500 STREET & HIGHWAY REVENUE 140,809 144,550 120,751 148,170 147,500 147,500 147,500 2,950 OAK HILL CEMETERY REVENUE Cemetery Misc. Revenue 18,005 20,400 12,075 16,000 20,400 21,420 21,420 Lot Sale Revenue 50,846 48,960 65,268 65,270 50,000 52,500 52,500 Transfer fm Perp Care-Int 26,128 25,500 12,016 24,000 24,000 24,000 24,000 Grave Openings 53,195 54,470 42,985 53,700 54,470 57,200 57,200 Foundation/Marker Charges 13,927 14,280 13,072 13,080 14,280 15,000 15,000 Chapel Rental Fee 0 2,000 210 500 1,000 1,050 1,050 OAK HILL CEMETERY REVENUE 162,101 165,610 145,626 172,550 164,150 171,170 171,170 5,560 INTEREST INCOME Interest on Investments 1,229,241 850,000 756,050 1,000,000 969,760 969,760 969,760 Interest on Taxes 32,003 42,000 32,300 32,300 44,300 44,300 44,300 Interest on Market Apprec 528,758 0 137,336 180,020 200,000 200,000 200,000 Interest Revl Fund Assmts 18,155 19,000 12,808 13,360 19,000 19,000 19,000 Personal Property I 0 200 5 10 0 0 0 Lease Interest 36,268 0 0 0 0 0 0 Water Utility Loan 53,865 55,000 32,034 55,000 50,340 50,340 50,340 INTEREST INCOME 1,898,290 966,200 970,533 1,280,690 1,283,400 1,283,400 1,283,400 317,200 FINES & FORFEITURES Neenah Court Bonds/Fines 1,125 4,000 1,416 2,210 2,150 2,150 2,150 Municipal Courts Fines 61,835 80,000 58,562 75,000 80,000 80,000 80,000 False Alarms 13,225 1,000 4,175 5,000 5,000 5,000 5,000 FINE & FORFEITURES 76,185 85,000 64,153 82,210 87,150 87,150 87,150 2,150 PROPERTY DAMAGE RECOVERY City Hall 12,167 0 0 0 0 0 0 Police 15,179 0 3,489 6,000 0 0 0 Public Works 0 5,000 0 5,000 5,000 5,000 5,000 PROPERTY DAMAGE RECOVERY 27,346 5,000 3,489 11,000 5,000 5,000 5,000 0 REIMBURSEMENTS Workers Compensation 58,740 71,000 0 60,000 71,000 71,000 71,000 Emp Practices Liab Ins. 0 2,500 0 0 0 0 0 Local Governments 1,200 1,200 1,200 1,200 1,200 1,200 1,200 CVMIC Liability Dividend 28,384 25,210 25,221 25,230 25,290 25,290 25,290 P-Card Rebate 52,783 50,000 25,022 56,000 52,000 52,000 52,000 REIMBURSEMENTS 141,107 149,910 51,443 142,430 149,490 149,490 149,490 (420) LEASE/RENTAL REVENUE Adm Bld Water Utility 11,780 12,140 9,105 12,140 12,540 12,540 12,540 City Garage Rentals 5,148 5,140 3,700 5,140 5,140 5,140 5,140 Communication Tower Rent 39,182 75,600 62,117 89,710 89,710 89,710 89,710 Dumpster Rental Agreement 1,920 1,800 2,680 2,680 1,800 1,800 1,800 Parking Ramp 0 0 0 0 500 500 500 Harrison St. Warehouse 0 370 0 0 0 0 0 Bird Scooters 981 800 577 580 0 0 0 Lamar 2,500 2,500 2,083 2,500 2,500 2,500 2,500 LEASE/RENTAL REVENUE 61,511 98,350 80,262 112,750 112,190 112,190 112,190 13,840 43 City of Neenah 2025 Operating Budget Revenue Detail 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SALE OF CITY PROPERTIES Police 25,560 39,000 3,060 5,000 20,000 20,000 20,000 Public Works 14,000 50,000 59,400 60,000 51,000 51,000 51,000 Park & Rec. 0 0 1,550 2,000 2,000 2,000 2,000 Comm. Dev. 8,802 0 0 0 0 0 0 SALE OF CITY PROPERTIES 48,362 89,000 64,010 67,000 73,000 73,000 73,000 (16,000) OTHER REVENUE Commercial Dumpsters 297 200 89 200 240 240 240 Miscellaneous Revenue 1,258 1,000 795 1,000 1,000 1,000 1,000 OTHER REVENUE 1,555 1,200 884 1,200 1,240 1,240 1,240 40 PARKING Permits-Blue Lot 0 0 0 0 12,500 12,500 12,500 Permits-Red / Silver Lots 0 0 0 0 75,500 75,500 75,500 Permits-Green Ramp 0 0 0 0 20,000 20,000 20,000 Orange Lot 0 0 0 0 4,000 4,000 4,000 Alta 0 0 0 0 36,350 36,350 36,350 Plexus 0 0 0 0 26,000 26,000 26,000 Constr. Daily Permits 0 0 0 0 1,000 1,000 1,000 Parking Fine Revenue 0 0 0 0 50,000 50,000 50,000 Sales Tax 0 0 0 0 (8,000) (8,000) (8,000) Sales Tax-Refund 0 0 0 0 50 50 50 PARKING 0 0 0 0 217,400 217,400 217,400 217,400 OTHER SPEC EVENTS-COMMUNITYFEST Vendor Fees 4,360 3,500 5,380 5,380 4,000 4,500 4,500 Contributions 15,000 14,000 15,000 15,000 15,000 15,000 15,000 OTHER SPEC EVENTS-COM. FEST 19,360 17,500 20,380 20,380 19,000 19,500 19,500 2,000 GENERAL RECEIPTS-PARKS/REC Sun Shine Program 1,447 750 0 750 800 800 800 Work Permits 670 1,500 0 0 0 0 0 Work Permit State Payment (653) (1,600) (280) (280) 0 0 0 Miscellaneous 250 300 350 400 350 350 350 Sales Tax Collections (15,870) (14,500) (14,627) (14,700) (15,000) (15,000) (15,000) Sales Tax 113 90 126 130 100 100 100 Boat Stall Key Deposit 0 0 (20) (20) 0 0 0 GENERAL RECEIPTS-PARKS/REC (14,043) (13,460) (14,451) (13,720) (13,750) (13,750) (13,750) (290) ADULT PROGRAM REVENUE Open Gym 75 500 0 0 0 0 0 Tennis Instruction 1,820 1,820 1,603 1,610 1,600 1,600 1,600 Pickleball 4,680 5,200 7,189 7,700 7,500 8,200 8,200 ADULT PROGRAM REVENUE 6,575 7,520 8,792 9,310 9,100 9,800 9,800 2,280 CONTRACTED PROGRAM REVENUE Special Events 507 0 180 180 500 500 500 Fitness 16,928 15,000 18,010 18,010 15,000 15,000 15,000 Sports Clinics 16,720 15,000 14,210 14,210 15,000 15,000 15,000 Contracted Youth Programs 42,494 37,000 44,239 44,240 39,000 40,000 40,000 CONTRACTED PROGRAM REVENUE 76,649 67,000 76,639 76,640 69,500 70,500 70,500 3,500 POOL & REC BLDG REVENUE Special Events 0 1,200 3,500 3,500 3,000 4,500 4,500 Taxable Concessions 54,614 52,000 53,154 53,360 54,000 54,000 54,000 Pool-Daily Receipts 66,913 72,500 75,551 75,820 75,000 76,500 76,500 Pool-Season Pass Receipts 57,719 58,500 50,234 50,240 58,500 58,500 58,500 Swim Lessons Receipts 47,535 48,000 51,134 51,140 50,000 54,000 54,000 Locker Rental 80 150 82 90 50 50 50 Over/Short (426) 0 219 220 0 0 0 POOL & REC BLDG REVENUE 226,435 232,350 233,874 234,370 240,550 247,550 247,550 15,200 44 City of Neenah 2025 Operating Budget Revenue Detail 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE YOUTH PROGRAM REVENUE Archery 1,598 1,800 2,415 2,420 2,390 2,390 2,390 Operation Recreation 116,636 118,000 126,894 126,900 129,000 129,000 129,000 Adventure 8,255 9,000 8,568 8,940 9,000 9,000 9,000 Filthy Fun Kids Run 7,917 6,000 5,593 5,600 6,000 6,000 6,000 Special Events 13,342 12,300 12,784 12,790 11,000 11,000 11,000 Tennis 13,424 14,000 14,510 14,510 14,500 17,500 17,500 Tennis-Accelerated 1,320 1,400 1,512 1,520 1,500 1,500 1,500 Tot Lot 3,075 3,300 3,486 3,490 3,500 3,500 3,500 TOT Sports 3,597 3,700 2,738 2,740 2,900 2,900 2,900 Children's Playtime 15,408 13,600 11,444 13,000 13,600 13,600 13,600 Start Smart 1,288 1,000 1,772 1,780 1,200 1,200 1,200 Sport Explorers 1,518 1,600 1,258 1,260 1,600 1,600 1,600 Op Rec Jr. 35,520 38,000 40,556 40,560 42,000 42,000 42,000 YOUTH PROGRAM REV 222,898 223,700 233,530 235,510 238,190 241,190 241,190 17,490 OTHER PARKS & REC REVENUE Doty Cabin 463 380 575 580 400 450 450 Ice-Rink Taxable Concess 0 50 0 0 50 50 50 Community Band 1,485 1,500 1,250 1,400 1,500 1,600 1,600 OTHER PARKS & REC REVENUE 1,948 1,930 1,825 1,980 1,950 2,100 2,100 170 RIVERSIDE PLAYERS Riverside Tickets 32,480 30,000 10,818 10,820 33,000 33,000 33,000 Other Revenues 1,700 2,000 3,550 3,550 4,000 6,000 6,000 Taxable Concessions 2,282 2,500 846 850 2,000 2,000 2,000 RIVERSIDE PLAYERS 36,462 34,500 15,214 15,220 39,000 41,000 41,000 6,500 PARKS REVENUE Rentals - Picnic Kits 22 0 0 0 0 0 0 Facility Leases 22,132 21,500 20,088 21,000 22,000 22,000 22,000 Facility User Fees 2,725 2,000 2,315 2,320 2,100 2,100 2,100 Rentals - Green Park 1,046 1,100 305 500 500 500 500 Rentals - Memorial Park 8,802 6,500 7,860 7,860 7,000 7,500 7,500 Rentals - Gazebo 310 600 480 480 400 400 400 Rentals - Riverside Park 4,252 4,000 4,589 4,590 4,200 4,200 4,200 Rentals - Washington Park 6,840 6,500 4,865 6,600 6,500 6,500 6,500 Rentals -Whiting Boathse 31,025 28,000 34,335 34,340 28,500 32,500 32,500 Rentals - Southview Park 25 40 0 0 0 0 0 Rentals -Memorial Pk Open 485 300 278 300 300 300 300 Rental-Shattuck BoatStall 10,069 10,000 7,910 7,910 7,000 8,000 8,000 Rentals - Doty Park 1,720 1,250 1,620 1,620 1,250 1,500 1,500 Rental - Great Northern 475 350 695 700 430 430 430 Rentals-Memorial LG Room 13,757 12,000 13,687 13,690 13,000 13,000 13,000 Rental-Memorial SM Room 420 250 440 440 400 400 400 Herb & Dolly Smith Park 25 30 165 170 100 100 100 Boat Launch User Fees 23,551 24,000 19,526 24,000 23,500 23,500 23,500 Boat Wash Fees 1,614 1,000 952 1,000 1,000 1,000 1,000 PARKS REVENUE 129,295 119,420 120,110 127,520 118,180 123,930 123,930 4,510 45 City of Neenah 2025 Operating Budget Revenue Detail 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE FUND TRANSFERS ARPA 1,703,970 1,396,020 1,047,015 1,396,020 0 0 0 CIP Projects-Engineering 250,000 250,000 187,500 250,000 250,000 250,000 250,000 GIS 0 0 17,128 17,230 0 0 0 Benefit Accrual Fund 0 0 0 0 350,000 350,000 350,000 Information Systems 0 0 0 0 25,000 25,000 25,000 Sewer Fd Maintenance 372,750 387,770 290,828 387,770 0 0 0 Sewer Fd Admin 648,560 674,700 506,025 674,700 705,070 705,070 705,070 Storm Water Management 503,750 524,050 393,038 524,050 547,640 547,640 547,640 Cemetery Perp Care 0 0 0 0 8,000 8,000 8,000 Dial-A-Ride 0 0 0 0 8,000 8,000 8,000 Transfer from Compost 0 0 0 0 5,000 5,000 5,000 Industrial Devel Fund 0 0 0 0 10,000 10,000 10,000 TIF #11 44,520 46,780 35,085 46,780 49,120 49,120 49,120 Transfer from TIF #12 44,520 46,780 35,085 46,780 49,120 49,120 49,120 Transfer from TIF #13 0 46,780 35,085 46,780 49,120 49,120 49,120 TIF #13 Interest 0 0 16,197 16,200 0 0 0 Transfer from TIF #14 0 0 0 0 49,120 49,120 49,120 TIF #5 Administrative Chg 89,040 0 0 0 0 0 0 TIF #6 Administrative Chg 66,780 0 0 0 0 0 0 Transfer From TIF # 7 133,560 140,320 105,240 140,320 147,360 147,360 147,360 TIF #8 Administrative Chg 133,560 140,320 105,240 140,320 147,360 147,360 147,360 TIF #8 Interest 293,420 75,000 180,947 230,000 59,700 59,700 59,700 TIF #9 Administrative Chg 89,060 116,960 87,720 116,960 122,800 122,800 122,800 TIF # 10 44,520 46,780 35,085 46,780 49,120 49,120 49,120 Recycling Fund 0 0 0 0 35,000 35,000 35,000 Housing Fund 35,000 35,000 26,250 35,000 35,000 35,000 35,000 CDBG Funds 37,497 30,000 20,287 28,260 40,000 40,000 40,000 Joint Municipal Court 17,105 2,500 6,198 7,000 3,500 3,500 3,500 Alliant Energy PILOT Fund 0 0 0 0 300,000 300,000 300,000 Excess TIF Increment 0 0 0 0 100,000 100,000 100,000 Developer Land Sales Fund 0 0 0 0 300,000 300,000 300,000 FUND TRANSFERS 4,507,612 3,959,760 3,129,953 4,150,950 3,445,030 3,445,030 3,445,030 (514,730) TOTAL REVENUES BEFORE APPLICATION OF FUND BALANCE 29,712,166 29,795,730 24,765,915 30,115,980 30,031,040 30,696,510 30,696,510 900,780 UNASSIGNED FUND BALANCE 0 185,000 0 0 0 300,000 300,000 ASSIGNED FUND BALANCE 0 8,360 0 0 0 0 0 APPLICATION OF FUND BALANCE 0 193,360 0 0 0 300,000 300,000 106,640 TOTAL REVENUES 29,712,166 29,989,090 24,765,915 30,115,980 30,031,040 30,996,510 30,996,510 1,007,420 Percent Budget Change 3.36% 46 FEES FOR SERVICES SCHEDULE Res. No. 7185 adopted April 5, 2006 effective with the new Code of Ordinances of the City of Neenah, May 1, 2006. This document contains updated fee information through December 6, 2023, Resolution No. 2023-19: FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE GENERAL FEES Notary Service No Charge §137.01(9) Res. No. 7170 Copies/Open Records Requests 2¢ per page §19.35(3) Res. No. 7170 Digital to Physical Record/Other Media Actual Cost Materials/Reproduction §19.35(3)(a) Res. No. 7170 Maps Actual Cost of Reproduction §19.35(3)(a) Res. No. 7170 Mail & Shipping of Records Request Prepayment of Records Request Actual Cost of Mailing Cost of reproduction Only if total charge exceeds $5 §19.35(3)(d) §19.35(3)(f) Res. No. 7170 Res. No. 7170 Cost to Locate Records $25.00/hr If locate cost exceeds $50 §19.35(3)(c) Res. No. 7170 CLERK LICENSES Liquor Class A Malt $250 Annual – expires 6/30 (pro-rated) §125.25(4) Ord. No. 1234 Class A Liquor $400 Annual – expires 6/30 (pro-rated) §125.51(2)(d) Ord. No. 1234 Class B Malt $100 Annual – expires 6/30 (pro-rated) §125.26(4) Ord. No. 1234 Class B Liquor $400 Annual – expires 6/30 (pro-rated) §125.51(3)(e) Ord. No. 1234 Reserve Class B $10,000 One time Initial fee (plus annual Class B fee) §125.51(3)(e)(2) Ord. No. 1234 Class B (wine only) Winery $350 Annual – expires 6/30 (pro-rated) §125.51 Res. No. 2015-34 Class C Wine $100 Annual – expires 6/30 (pro-rated) §125.51 Ord. No. 1234 Provisional Class B $15 One time fee §125.185(3) Ord No. 1234 Temp Class B (Picnic) $10 Per event §125.51(10) Ord. No. 1234 Temporary Extension of Licensed Premise Publication Fee-renewal $10 $22 Per Day Annual due 4/15 §125.10 §125.04(3)(g) Ord. No. 2019-15 Code Sec. 4-106 Res. No. 2019-15 ----------------- Publication Fee-new app $65 Initial – due upon application §125.04(3)(g) Res. No. 7309 Change of Agent $10 Due upon application §125.04(6)(b) ----------------- Late Fee – April 15 filing deadline for renewals expiring 6/30 $50 Per Year Res. No. 2019-17 Code Sec. 4-65(m) Late Fee – beginning June 15 filing deadline for renewals expiring 6/30 $20 Per Day Res. No. 2019-17 Code Sec. 4-65(f) Beverage Operator $60 Two year license – expires 6/30 Includes fee for picture §125.17(1) Ord. No. 1234 Ord. No. 1345 increase to $60 effective 1/1/2007 Duplicate Beverage Operator $10 Per license §125.17 ----------------- Temporary Beverage Operator $10 Per event §125.17(4) Ord. No. 1234 Provisional Beverage Operator $15 Per license §125.185 Ord. No. 1234 Misc. Licenses Cigarette $100 Annual – expires 6/30 §134.65(2)(b) Ord. No. 1234 Amusement Device $75/machine Annual – expires 6/30 Code §4-172 Res. No. 2023-01 Dance Hall $25 Annual – expires 6/30 §59.56(12)(b) Ord. No. 858 Pawnbrokers License $210 Annual – expires 12/31 §134.71 Code Section 4-64 Res. No. 7238 47 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Secondhand Article Dealers $27.50 Annual – expires 12/31 §134.71(11)(b) Code Sec. 4-64 Res No 7238 Secondhand Jeweler Dealers $30.00 Annual – expires 12/31 §134.71(11)(c) Code Sec. 4-64 Res No 7238 Taxi Cab 1st Taxi each add’l $50 yearly fee $0 No fee, Report Vehicle by VIN Annual – expires 6/30 Annual – expires 6/30 §349.24 §349.24 Ord. No. 1223 / Res. 2019-09 Ord. No. 1223 / Res 2019-09 Escort License or Registration $500 Annual – expires 6/30 Code Sec. 4-65 Ord. No. 2014-9 Res. No. 2014-10 Escort Service Licenses $500 Annual – expires 6/30 Ord. No. 2014-9 Res. No. 2014-10 PERMITS Blasting No Charge Per Project Code Sec. 11-119 Carnival/Circus $25 Per day Ord. No. 369 Christmas Tree Lot $25 Annual – Expires 12/26 Ord. No. 858 Fireworks Stand $25 Annual – Expires 7/5 Ord. No. 963 Open Burning $17 Annual – exp 12/31 Res. No. 2021-19 Street Use Permits $75 except the fee for school sponsored events shall be $0 Per event – plus costs per code Ord. No. 858 Res. No. 7353 Res. No. 2011-7 Res. No. 2011-25 Sec. 14-129(e) & (f) Solicitor Permit – New $25 1st Year – Expires 12/31 §59.55 Ord. No. 858 Solicitor Permit - renewal $15 Annually – Expires 12/31 §59.55 Ord. No. 858 Mobile Food Vendor $100 Per Mobile Food Vendor vehicle or cart Sec. 4-353(a) BID Surcharge $50 Per Mobile Food Vendor or Transient Merchant located in the BID District Sec. 4-64 & 4-353(a) Wrestling/Boxing $50 per wrestling event plus cost for providing two supervisors, who shall have police authority for the wrestling match. Estimated cost $50-100 per hour per officer. Event §444.02 Ord. No. 980 Vol IV Res. No. 7309 MISC. FEES Voter Registration Certificate $5 Ord. No. 858 Voter Registration Certificate $2 Seniors – over age 65 Ord. No. 858 Voter Registration List $25.00 plus $5 per 1,000 voters Includes Voter History §6.36(6) Set by State Elections Board Res. No. 7242 INFORMATION SYSTEMS ASSESSMENT DEPT: Reports (Hard Copies) Street Listing $35.00 Commercial Listing $35.00 48 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Alpha Property Listing By Owner $35.00 Alpha Property Listing By Street Name $35.00 Vacant Land Listing $20.00 Multi-Unit Listing 2 Units & Up $35.00 4 Units & Up $20.00 Files (emailed) Assessment Roll $50.00 Legal Description Mailing Addresses $30.00 Market Drive Public Data File (CD) $250.00 FINANCE: Tax Roll $50.00 COMMUNITY DEVELOPMENT WEIGHTS AND MEASURES Annual Permit Processing Fee $50 Annual § 98.04 Res. No. 2021-19 Scales 0 to 30 lbs. $30 (per unit) Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Scales 31 to 1000 lbs $40 (per unit) Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Weight Sets $10 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Follow-up Inspection Fee (1st) $100 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Follow-up Inspection Fee (2nd) $200 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Penalty Nonregistered Device Fee x 2 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Timing Devices $10 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Meters (Taxi) $50 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Electric Pill Counters $10 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Gas Pumps (Retail) $40 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 HS Pumps (Diesel) $55 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 49 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Res. No. 2012-35 Vehicle Tank/Bulk Plant Meter $100 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Linear (Fabric, Wire, Rope Meters) $10 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Farmer’s Market Annual Fee (includes 7 or more devices) $150 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Scanners 1 to 3 scanners (total) 4 or more (total) $75 $130 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Aluminum Can Recycle Machine $100 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Late Payment Fee $100 Annual § 98.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Misc. Specialized Devices $50/Hour Annual § 98.04§ATCP 92.04 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 PLUMBING Plumbing Code New Plumbing: 1 & 2 Family $50 + $0.03 sq ft all areas If no square footage available – base on fixture count: $8 per fixture (Minimum $30) Ch. 21, Art. V Res. No. 2017-04 New Plumbing: Multi-family $50 + $0.05 sq ft all areas If no square footage available – base on fixture count: $8 per fixture (Minimum $30) Ch. 21, Art. V Res. No. 2017-04 New Plumbing: Commercial/Industrial $50 + $0.08 per sq ft for first 5,000 sq ft and $0.02 per sq ft over 5,000 sq ft If no square footage available – base on fixture count: $8 per fixture (Minimum $50) Ch. 21, Art. V Res. No. 2017-04 New/replacement Sanitary Sewer, Strom Sewer, or Water Services Lateral: Residential New: $100 Replacement: $50 Ch. 21, Art. V Res. No. 2017-04 New/replacement Sanitary Sewer, Strom Sewer, or Water Services Lateral: Commercial Commercial: $50 + $10 per inch diameter Ch. 21, Art. V Res. No. 2017-04 Repair of Building Drain, Sanitary Sewer Lateral, Storm Sewer Lateral or Water Service $25 Ch. 21, Art. V Res. No. 2011-17 Repipe Basement $25 Ch. 21, Art. V Res. No. 2011-17 Cap Sewer $25 Ch. 21, Art. V Res. No. 2011-17 Well License Renewal $30 Ch. 21, Art. V Res. No. 2017-04 Replacement Water Heater $30 Minimum permit fee $30 or $8 per fixture if water Heater is included as part of the plumbing project Ch. 21, Art. V Res. No. 2017-04 ELECTRICAL Electrical Code New Electrical: 1 &2 Family and additions $50 + $0.03 sq ft all areas If no square footage available: $$30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - Ch. 21, Art. III Res. No. 2017-04 50 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost New Electrical: Multi-family and additions $50 + $0.05 sq ft all areas If no square footage available: $$30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost Ch. 21, Art. III Res. No. 2017-04 New Electrical: Commercial/Industrial and additions $50 + $0.08 per sq ft for first 5,000 sq ft and $0.02 per sq ft over 5,000 sq ft If no square footage available: $$30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost Ch. 21, Art. III Res. No. 2017-04 Electrical Service $50 + $10 per 100 amp Ch. 21, Art. III Res. No. 2017-04 BUILDING Building Code New Construction: Residential/Duplex/Condo $100 + $0.18 per sq ft all areas Minimum $200 Ch. 21, Art. II Res. No. 2017-04 New Construction: Multi-family $100 + $0.25 per sq ft all areas Minimum $200 Ch. 21, Art. II Res. No. 2017-04 New Construction: Commercial/Industrial $100 + $0.20 per sq ft all areas Minimum $200 Ch. 21, Art. II Res. No. 2017-04 New Construction: Community Facility $100 + $0.20 per sq ft all areas Minimum $200 Ch. 21, Art. II Res. No. 2017-04 New Construction: Garage $10 + $0.10 per sq ft Minimum $50 Ch. 21, Art. II Res. No. 2017-04 New Construction: Residential: Accessory Building (small sheds, decks, gazebos) $30 Over 24” above grade Ch. 21, Art. II Res. No. 2017-04 New Construction: Commercial: Accessory Building (small sheds, decks, gazebos) $60 Ch. 21, Art. II Res. No. 2017-04 Addition and Remodel: 1 & 2 Family $10 + $0.10 per sq ft Minimum $50 If no square footage available, based on project cost: $50 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $50 still applies) Ch. 21, Art. II Res. No. 2017-04 51 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Addition and Remodel: Multi-family $100 + $0.20 per sq ft all areas Minimum $200 If no square footage available, based on project cost: $35 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $200 still applies) Ch. 21, Art. II Res. No. 2017-04 Addition and Remodel: Commercial/Industrial $100 + $0.20 per sq ft all areas Minimum $200 If no square footage available, based on project cost: $35 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $200 still applies) Ch. 21, Art. II Res. No. 2017-04 Addition and Remodel: Community Facility Minimum $200 If no square footage available: $35 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $200 still applies) Ch. 21, Art. II Res. No. 2017-04 Addition and Remodel: Garage $10 + $0.10 per sq ft Minimum $50 Ch. 21, Art. II Res. No. 2017-04 HEATING, VENTILATION & AC Mechanical Code Fireplaces/Stove- wood or gas/garage heaters installation $30 Ch. 21, Div. IV Res. No. 2017-04 1 & 2 Family and additions $50 + $0.03 sq ft all areas If no square footage available, based on project cost: $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Ch. 21, Div. IV Res. No. 2017-04 Multi-family and additions $50 + $0.05 sq ft all areas If no square footage available, based on project cost: $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Ch. 21, Div. IV Res. No. 2017-04 Commercial/Industrial and additions $50 + $0.08 per sq ft If no square footage available, based on project cost: $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Ch. 21, Div. IV Res. No. 2017-04 Replacement 1 & 2 Family $50 for first piece + $10 each add'l piece (per dwelling unit) If no square footage available, based on project cost: $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Ch. 21, Div. IV Res. No. 2017-04 Replacement Commercial/Industrial $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Ch. 21, Div. IV Res. No. 2017-04 MISCELLANEOUS PERMIT FEES Apiary Registration Fee $30.00 Per Apiary Building Code Sec. 3-41(c) 52 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Res. No. 2017-14 Building Inspections Re-inspection Fee $75 Res. No. 2021-19 Code Enforcement Re-inspection Fees $50 – 2nd notice $100 – 3rd notice $100 – 4th notice etc. Res. No. 2021-19 Commercial Plan Review Building Plan HVAC $125 $125 Ch. 21, Div. II Res. No. 2011-17 Ch. 21, Div. II Res. No. 2011-17 Demolition: Garage/Shed $30 plus bond $500 Bond/Check for building <25,000 cu. Ft. Ch. 21, Div. II $1,000 Bond/Check for building 25,000-50,000 cu. Ft. Res. No. 2017-04 $2,000 Bond/Check for building over 50,000 cu. Ft. Demolition: Residential $100 plus bond $500 Bond/Check for building <25,000 cu. Ft. Ch. 21, Div. II $1,000 Bond/Check for building 25,000-50,000 cu. Ft. Res. No. 2017-04 $2,000 Bond/Check for building over 50,000 cu. Ft. Demolition: Commercial/Industrial $200 plus bond $500 Bond/Check for building <25,000 cu. Ft. Ch. 21, Div. II $1,000 Bond/Check for building 25,000-50,000 cu. Ft. Res. No. 2017-04 $2,000 Bond/Check for building over 50,000 cu. Ft. Erosion Control Residential $175 Ch. 22, Art. IV Res. 7309 Res. No. 2017-04 Erosion Control Commercial Industrial Community Facility $300 per acre Ch. 22, Art. IV Res. No. 2017-04 Fence: Residential $20 Ch. 21, Div. II Res. No. 2017-04 Fence: Commercial $50 Ch. 21, Div. II Res. No. 2017-04 Foundation Repair $40 Ch. 21, Div. II Res. No. 2017-04 Mobile Home Park $100 Ch. 21, Div. II Res. No. 2011-17 Moving Permit $200 plus bond $10,000-$25,000 bond and insurance required Res. No. 2017-04 Newspaper Vending Machines Permit $25 Initial Fee; Permit must be renewed yearly at no charge and expires December 31st Res. 7292 Code §14-146 Res. No. 2011-17 Parking Lot $200 Ch. 21, Div. II Res. No. 2017-04 Pools – Above Ground $30 Ch. 21, Div. II Res. No. 2017-04 Pools – In Ground $100 Ch. 21, Div. II Res. No. 2017-04 Sandwich Board Signs $25 Annual – expires March 31st Code Sec 4-29 Res. No. 2017-04 Signs – Wall Signs $75 Res. No. 2021-19 Signs – Pole/ground Signs $125 Res. No. 2021-19 Accessory Use (Solar, Wind, etc.) $10 per KW-PV 450 – Geo or HW (Minimum $30) Res. No. 2017-04 Street Furniture $15 Annual Ch. 14, Art. VII 53 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Assessment Fees (Building Permits) New Construction (Single-Family/Two-Family Residential) New Construction (Commercial/Multi-Family) New Construction (Industrial) New Construction (Community Facility/Institutional) New Construction (Accessory Structure) Addition/Renovation (Single-Family/Two- Family Residential) Addition/Renovation (Commercial/Multi- Family) Addition/Renovation (Industrial) Addition/Renovation (Community Facility/Institutional) Addition/Renovation (Accessory Structure) $100/unit $300 $300 $300 $ 25 $ 25 $100 $100 $100 $25 Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Building Permit Res. No. 7367 Res. No. 2011-17 LICENSE RENEWALS Heating – Warm Air $20 Heating – Hot Water $20 Heating – Steam $20 PLANNING & ZONING FEES Zoning Code Rezoning/Text Amendment Application $500 Per Application Ch. 26/Res. No. 2017-21 Variance/Appeal Application $350 Per Application Ch. 26/Res. No. 2017-21 Special Use Application $500 Per Application Ch. 26/Res. No. 2017-21 Annexation Review(Not including R1 Zoning) $400 Per Review Ch. 26/Res. No. 2017-21 Site Plan Review (Minor) $200 Per Review Ch. 26/Res. No. 2017-21 Site Plan Review (Major) $400 Per Review Ch. 26/Res. No. 2017-21 Site Plan Review (Parking Lot) $100 Per Review Site Plan Review (Change of Use) $150 Per Review Site Plan Review (Telecommunication Tower) $3,000 Per Review Ch. 26/Res. No. 2017-21 Site Plan Review (Landscape Plan) NA Per Review Ch. 26/Res. No. 2017-21 Certified Survey Map Review $150 Per Map Res. No. 2021-19 Extraterritorial CSM $150 Per Review Res. No. 2021-19 Preliminary Plat Review $150 + $35/lot Per Review Ch. 26/Res. No. 2017-21 Final Plat Review $100+$10/lot Per Map Res. No. 2021-19 54 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Official Street Map Amendment/Street Vacation $500 Per Map Ch. 26/Res. No. 2017-21 P.D.D. Review $500 Per Approval Ch. 26/Res. No. 2017-21 T.N.D. Review $500 Per Approval Tourist Housing Permit $50 no annual fee Per License Ch. 26/Res. No. 2017-21 Home Occupational License $50 Per License Ch. 26/Res. No. 2017-21 Rooming House License (Annual) $50 Ch. 26/Res. No. 2017-21 Flood Plain Permits: Per Permit Ch. 26/Res. No. 2017-21 Land Use Permit – Residential $100 Per Permit Ch. 26/Res. No. 2017-21 Land Use Permit – Commercial $200 Per Application Ch. 26/Res. No. 2017-21 Map Amendment Application $500 Per Letter Ch. 26/Res. No. 2017-21 Waiver Letter $25 Per Approval Ch. 26/Res. No. 2017-21 Project Plan Approval $400 Per Approval Ch. 26/Res. No. 2017-21 PDD Review/Master Plan Approval $500 Per Approval Ch. 26/Res. No. 2017-21 Comprehensive Plan Amendment $500 Per Amendment Res. No. 2021-19 Zoning Verification/Research (Standard) $50 Per Verification (Standard) Ch. 26/Res. No. 2017-21 Zoning Verification/Research (Enhanced) $100 Per Verification (Enhanced) Ch. 26/Res. No. 2017-21 DOCUMENT SALES Zoning Code $3 §19.35 Res. No. 7170 Building Code $3 §19.35 Res. No. 7170 Other Codes $2 §19.35 Res. No. 7170 Comp Plan $10 §19.35 Res. No. 7170 Maps Res. No. 7170 1” = 1.000’ or basemap 50¢ §19.35 Res. No. 7170 1” = 500’ map $2.25 §19.35 Res. No. 7170 Any Topo map $1.25 §19.35 Res. No. 7170 Other maps 15¢/sq ft §19.35 Res. No. 7170 Photocopies Res. No. 7170 Single Sheet 25¢ §19.35 Res. No. 7170 Multiple Sheets 25¢ plus 15¢ per sheet §19.35 Res. No. 7170 Color Copies $2 per 11x17 §19.35 Res. No. 7170 FINANCE LICENSES Cat (if spayed or neutered) $8 Annual Res. No. 2021-19 Cat (if not spayed or neutered) $13 Annual Res. No. 2021-19 Dog (if spayed or neutered) $8 Annual Res. No. 2021-19 55 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Dog (if not spayed or neutered) $13 Annual Res. No. 2021-19 Late Fee – dog/cat $5 Annual After 3/31 (license fee plus a $5 state imposed fee) Res. No. 7309 Dangerous Animal License $50 Per Dangerous Animal Sec. 3-16(b)(3) PERMITS Fire Permit $17 Annual Res. No. 2021-19 Parking – Day Pass Tier 1 $3 Daily (Permit Locations) Res. No. 2017-11 Parking – Day Pass Tier 2 $6 Daily (3 Hour & 4 Hour Locations) Res. No. 2017-11 Parking – Tier 1 $25 Monthly (All Permit Locations Unless Otherwise Noted) Res. No. 2017-05 Parking – Tier 2 $40 Monthly (Marketplace Lot) Res. No. 2017-05 Parking Ramp $30 Monthly Real Estate Status Report $40 $60 Per Report – normal turn around Per Report - Rush Res. No. 2021-19 Special Assessment Installment Plan Prime Rate as of 3/1/2017 plus 3% Annual Rate §66.0715 Code Sec. 13-2 Council Motion 03/16/22 FIRE Fire Code Petroleum Tank Installation Permit $100 $50 $1,700 First Tank Each Additional Tank Maximum Fee Ch. 7 Ch. 7 Ch. 7 Petroleum Tank Closure Permit $20 $80 Per 1,000 Gallon Tank Capacity, $240 maximum Minimum Fee Ch. 7 Ch. 7 Fire Protection Permit (Sprinkler Permit) Any Underground Main $75 Ch. 7 Any Above Ground Piping (20+ Heads) $75 Including Additions Ch. 7 Each Riser $25 Ch. 7 Each Floor Above the First Floor $25 Ch. 7 Re-inspection Fee Smoke Detector Installation $100 $30 Per inspection starting with the 2nd inspection Per Detector Sec. 7-34 Res. No. 2013-34 §101.14 & §101.145 HEALTH July 2012 Consolidated with Winnebago County Health Department. All Health related fees were removed from the City of Neenah Fee Schedule. WEIGHTS AND MEASURES were moved under the jurisdiction of the Community Development Department (see above). LIBRARY Fees are established by the Library Board PARK & RECREATION Fees are established by the Park & Recreation Commission and maintained by the Department POLICE Fingerprints Res. No. 7170 Child ID No Charge §19.35(3)(e) Res. No. 7170 Fingerprinting for Employment Neenah Resident No Charge §19.35(3)(e) Res. No. 7170 Non-Resident $10.00 §19.35(3)(a) Res. No. 7170 Probation & Parole Registration No Charge §19.35(3)(e) Res. No. 7170 Sex Offender Registration No Charge §19.35(3)(e) Res. No. 7170 Photocopy Charges 56 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Photograph Reprints 50¢ §19.35(3)(a) Res. No. 7170 Digital Reprints $1.00/sheet $2.00/glossy sheet Photograph for ID $5.00 Accident Reports 11 x 17 – Double Sided $1.00 §19.35(3)(a) Res. No. 7170 Res. No. 7309 8-1/2 x 11 – Double Sided 50¢ §19.35(3)(a) Res. No. 7170 §19.35(3)(a) Res. No. 7170 Incident Reports §19.35(3)(a) Res. No. 7170 1st Page 25¢ §19.35(3)(a) Res. No. 7170 Additional Pages 15¢ §19.35(3)(a) Res. No. 7170 §19.35(3)(a) Res. No. 7170 1 Page 25¢ §19.35(3)(a) Res. No. 7170 2 Pages 40¢ §19.35(3)(a) Res. No. 7170 3 Pages 55¢ §19.35(3)(a) Res. No. 7170 4 Pages 70¢ §19.35(3)(a) Res. No. 7170 5 Pages 85¢ §19.35(3)(a) Res. No. 7170 6 Pages $1.00 §19.35(3)(a) Res. No. 7170 7 Pages $1.15 §19.35(3)(a) Res. No. 7170 8 Pages $1.30 §19.35(3)(a) Res. No. 7170 9 Pages $1.45 §19.35(3)(a) Res. No. 7170 10 Pages $1.60 §19.35(3)(a) Res. No. 7170 Other Charges Video (VHS or CD) Actual Cost of Tape (estimated at $10.00) §19.35(3)(a) Res. No. 7170 Res. No. 7309 Audio Cassette Actual Cost of Tape (Estimated at $5.00) §19.35(3)(a) Res. No. 7170 Res. No. 7309 PUBLIC WORKS AUTOMATED COLLECTION CART FEES Change cart size (Existing Property Owner) $25.00 per cart Each Ch 12, Res 2019-06 Additional Recycling Cart (Residential) $25.00 per cart Annual Ch 12, Res 2019-06 Additional Refuse Cart (Residential) $220 per cart Annual Ch 12, Res 2023-01 NEW DEVELOPMENT Oversize Sanitary Interceptor Sewer Fee $1,000.00 Acre Code §17-107 Public Storm Water Infrastructure $9,000.00 Acre Code §13-7 Carpenter Tree Fund $100.00-150.00 Lot Res. No. 7309 Stormwater Management, Erosion Control, Erosion Plan Review and Inspection, Residential $200.00 Subdivision plus $150/lot Ch. 22, Art. IV Res. No. 7309 Erosion Plan Review and Inspection, Commercial, Industrial $275 Up to one acre, $200 for each additional acre Ch. 22, Art. IV Res. No. 7309 Post Construction Storm Water Plan Review and Inspection $500 Up to one acre, $200 per additional acre Ch. 22, Art. IV Res. No. 7309 Storm Water Utility Credit Review $200 Per Credit Application Ch. 17, Div. 2 Res. No. 7309 ENGINEERING DESIGN & INSPECTION (RECONSTRUCTION) Street Reconstruction Hourly Rate Included in Assessment Rate Sanitary Sewer and Storm Sewer Repair and Replacement Charged to Utilities 57 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE GARAGE SERVICES (EQUIPMENT ONLY) Equipment rates on files with the Public Works Superintendent CITY OF NEENAH GARAGE SERVICES (GENERAL) (LABOR & EQUIPMENT) Drop-Off Center One Time Use Card $15 Drop-Off Center First Additional Card $30 Drop-Off Center Second Additional Card $45 Bulky Item Collection-Curbside $15 Per Item Residential Dumpster Rental (1 CY) $85 Per Collection Residential Dumpster Collection (2 CY) $95 Per Collection Grass & Weed Removal (1 hr minimum charge) $80.00 Hour + $25 Admin. Fee Special Collections (1 hr minimum charge) $80.00 Hour + $25 Admin. Fee Res. No. 7309 Snow Removal (1 hr minimum charge) $80.00 Hour + $25 Admin. Fee GENERAL LABOR ("NON-CITY" WORK) Actual Hourly Rate x 1-1/2 plus 70% Admin., Fringe Benefits, Overhead MECHANIC LABOR TO ENTERPRISE FUNDS & UTILITIES Small Equipment $68.00 Hour Res. No. 7309 Medium Equipment $79.00 Hour Res. No. 7309 Large Equipment $88.00 Hour Res. No. 7309 MISCELLANEOUS PERMIT FEES Natural Lawn Application Fee $25.00 Per Event Ord. No. 1389 Sec. 10-5(c)(1) Res. No. 7334 Application for Appeal - Natural Lawn Revocation $25.00 Per Event Ord. No. 1389 Sec. 10-35(d)(f) Res. No. 7334 Bond for Due Process Hearing - Lawn Declared Public Nuisance $25.00 Per Event Ord. No. 1389 Sec. 10-36(f)(2) Res. No. 7334 STREET / RIGHT OF WAY EXCAVATION PERMIT Administration Fee $200.00 Each Ch. 14, Div. II Res. No. 7309 2023 2024 2025 2026 2027 4" or 6" Sidewalk or Apron (Incl. Colored) $16.00 $16.50 $17.00 $17.50 $18.00 Sq. Ft. Ch. 14, Div II, Res.2023-01 Curb and Gutter $72.50 $75.00 $77.50 $80.00 $82.50 Lin. Ft. Ch. 14, Div II, Res.2023-01 Concrete Pavement - Final Patch $20.00 $20.50 $21.00 $21.50 $22.00 Sq. Ft. Ch. 14, Div II, Res.2023-01 Asphalt Pavement/Oil & Chip - Final Patch $12.00 $12.50 $13.00 $13.50 $14.00 Sq. Ft. Ch. 14, Div II, Res.2023-01 Terrace or Grass Turf Area $2.50 $2.60 $2.70 $2.80 $2.90 Sq. Ft. Ch. 14, Div II, Res.2023-01 2023-2027 58 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE Street Degradation Base Fee $4.00 Sq. Ft. Ch. 14, Div II, Res.2023-01 Permit Fee $200.00 Each Ch. 14, Div II, Res.2023-01 New Gas Service/Abandon/Maintenance $50.00 Each Ch. 14, Div II, Res.2017-33 Curb Cut $50.00 Each Ch. 14, Div II, Res.2017-33 Tunnel/Bore/Directional Bore $.50 Lin. Ft. Ch. 14, Div II, Res.2017-33 New Poles/Guywires/Sm Peds/Boxes $30.00 Each Ch. 14, Div II, Res.2017-33 New Overhead Wires $.15 Lin. Ft. Ch. 14, Div II, Res.2017-33 New or Repl Manholes/Handholes $75.00 Each Ch. 14, Div II, Res.2017-33 Large Cabinets/Peds/Huts/Vaults/VRADs $200.00 Each Ch. 14, Div II, Res.2017-33 Trees $300.00 Each Ch. 14, Div II, Res.2017-33 Marker Post/Post Mounted Signs $5.00 Each Ch. 14, Div II, Res.2017-33 Failure to Obtain Permit $200.00 Each Ch. 14, Div II, Res.2017-33 STREET / RIGHT OF WAY EXCAVATION PERMIT – LARGE SCALE PROJECT Monitoring/Inspection Actual Cost – Total Estimate Held in Escrow at Start of Project Ch. 14, Res.2021- 13 Permit Fee $200 Each Ch. 14, Res.2021- 13 Tunnel/Bore/Directional Bore $.10 Lin. Ft Ch. 14, Res.2021- 13 Overhead Wire $.05 Lin. Ft Ch. 14, Res.2021- 13 WATER DEPARTMENT Fees are established by the Public Service Commission of Wisconsin (PSC) 59 THIS PAGE IS INTENTIONALLY LEFT BLANK 60 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 80,710$ 84,010$ 81,930$ -2.48% 81,930$ -2.48% 81,930$ -2.48% No. of Aldermen 9 9 9 0% 9 0% 9 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted -$ Mayor's Comments: COMMON COUNCIL Operating Budget Information/Number of Employees Budget Adjustments None Council President Brian Borchardt Major Activities The City Council functions similar to a Board of Directors. It has final approval authority over all fiscal matters within the City. The Council represents three Aldermanic districts with three members representing each district. Each member is elected to a 3-year term allowing any citizen to run for the City Council each April. The City Council provides the vehicle for individual citizens to be heard. 61 THIS PAGE IS INTENTIONALLY LEFT BLANK 62 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: City Council Budget: City Council PROGRAM COMMENTS Program: General Government Submitted by: Brian Borchardt Goals/Responsibilities: The goals of the Common Council are to effectively control City property, highways, navigable waters and public services and have the power to act for the government and good order of the City for its commercial benefit and for the health, safety and welfare of the public. To accomplish the responsibilities delegated to the City Council, the body may use licensing regulation, suppression, borrowing of money, tax levy, appropriation, fines, imprisonment, confiscation and other necessary or convenient means to fulfill its desired results. Major Increases (Decreases) in 2025 Budget: None. 63 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE COUNCIL COUNCIL OPERATIONS (0101-700) 0101 Salaries 49,752 50,420 37,698 50,360 50,620 50,620 50,620 0111 Fringes 1,842 2,020 1,510 2,020 2,120 2,120 2,120 0115 Schools/Seminars/Training 0 1,800 463 750 900 900 900 0202 Outside Printing 0 150 35 50 50 50 50 0203 Postage 0 50 5 30 50 50 50 0206 Advertising & Publication 10,294 8,000 4,446 6,760 8,000 8,000 8,000 0218 Maintenance of Software 72 250 54 90 90 90 90 0227 Cellular Telephone 4,187 4,320 2,505 3,470 4,000 4,000 4,000 0233 Other Ser/Televising Mtng 4,098 6,000 3,343 5,100 5,000 5,000 5,000 0236 Outside Services 17 250 38 80 250 250 250 0255 IS Services / Internal 9,660 10,450 7,838 10,450 10,400 10,400 10,400 0258 GIS Services/Internal 740 0 0 0 0 0 0 0301 Office Supplies 32 100 0 50 100 100 100 0303 Computer Oper Supplies 0 50 0 50 0 0 0 0308 Books and Periodicals 0 50 0 50 50 50 50 0333 All Other Supplies 16 100 0 50 50 50 50 0347 Small Hardware 0 0 0 0 250 250 250 OPERATIONS 80,710 84,010 57,935 79,360 81,930 81,930 81,930 (2,080) COUNCIL 80,710 84,010 57,935 79,360 81,930 81,930 81,930 (2,080) Percent Budget Change -2.48% 64 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 254,784$ 279,990$ 275,120$ -1.74% 273,620$ -2.28% 273,620$ -2.28% No. of Employees (FTE) 2 2 2 0% 2 0% 2 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (1,500)$ Mayor's Comments: DEPARTMENT OF THE MAYOR After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $1,500 reduction in the Mayor's budget. Operating Budget Information/Number of Employees Budget Adjustments Department Head Jane B. Lang Major Activities As Chief Executive Officer of the City, the Mayor is responsible for management of all City departments, supervising City staff, and providing direction for long term planning. The Mayor chairs the Common Council, Plan Commission, Board of Public Works and serves on the Water Commission. 65 THIS PAGE IS INTENTIONALLY LEFT BLANK 66 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang MAYOR’S OFFICE 0201-701 Goals and Responsibilities: The Neenah Mayor serves as the City’s chief executive officer and is elected for a four-year term. The Mayor is responsible for the day-to-day management of all City departments with all department heads reporting to this office. Through the Five-Year Capital Expenditure Plan and annual Operating Budget, the Mayor proposes major programs and priorities for Council consideration, communicating a clear vision for the community’s future growth and development. Communication with the Council, staff and most importantly the public, responsiveness to citizen concerns, proactive problem solving, and creative management of City business are the focal points of the Mayor’s responsibilities. Activities: Based on the above responsibilities, the Mayor serves all Neenah citizens, responding promptly to their concerns and charting a direction for the community that will make Neenah a better place to live. In addition to working with department heads to present a Five-Year Capital Expenditure Plan and annual Operating and Capital Budget for Council consideration, the Mayor chairs the Common Council and Plan Commission meetings and serves as a member of the Water Commission. Either the Mayor or their designee serve on the Bergstrom-Mahler Museum Board and the Mayor is an ex-officio member of the Future Neenah Board of Directors. The Mayor represents the City at a wide range of civic events both in Neenah and the surrounding communities. The Mayor supervises City staff, conducts performance evaluations of department heads, participates in the selection process of key staff, conducts regular department head meetings, meets with and communicates with employees, regularly updates the Council, and meets with interested citizens. The Mayor is responsible for promoting the community, directing long-range planning, developing consensus toward implementing those plans and supervising the day-to-day operations of the City. 2024 Activities:  Continued work on Arrowhead project plan with RDG Planning and Design– the conceptual master plan was approved by the Parks and Recreation Commission and the Council in March. The RFQ and RFP process for the hiring of an engineering firm to develop a grading plan, utility plan, and feasibility study for vehicular and multi-modal access was undertaken. A firm was selected and approved by the Parks and Recreation Commission, the Public Services and Safety Committee, and the Council in late August/early September.  After extensive interviews with multiple candidates, we hired seventeen-year veteran of the Information Systems (IS) department., Matt Schroeder, as our new IS Director in March after Director Joe Wenninger’s retirement. We continued to encourage our cyber security initiatives as well as technology upgrades. Director Schroeder and the Communication Specialist worked jointly on a cyber security grant.  Initiated active shooter training for the city– 3 identical sessions set up with Officers Jason Goetz and Joe Benoit; following those, Police Department (PD) individually met with each dept. for customized instruction.  Attended ThedaCare event/training on social media’s negative impact on mental health  Met with PD to coordinate training for employees on internet safety particularly for our children/grandchildren – training was provided to employees in December of 2023  Held several legislative meetings with our local representatives Senator Rachel Cabral-Guevara, and Representative Nate Gustafson (with the change to boundaries they no longer represent the City of Neenah) to discuss issues of concern from the city perspective  Presentation of Future Neenah award as their Civic Partner of the year to the Mayor’s office/DOLAS and partnership on the 150th celebration in 2023 67 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang  Met with CEO of the League of Municipalities, Zach Vruwink, and later wrote an article on the Lakeshore Trail project for publication in the League’s September magazine  Travis Teesch was hired as the new Neenah Menasha Fire Rescue (NMFR) Chief in January of 2024 following Chief Kloehn’s retirement.  Held one on one evaluation meetings with all department heads in February  Continued the City’s Culture Initiative and Implementation – the hire of our Communication Specialist as the point person for culture will provide on-going continuity and connection for training and engagement with employees – took next step to investigate establishing strategic direction for the city based on the culture initiative – the city hasn’t before created a strategic plan, and the goal will be to establish that by 2025  Held the 3 rd annual Mayor’s Run/Walk for Charity with the Neenah Menasha Firefighters Charitable Foundation – over $5,000 was raised for the local Children’s Hospital in 2023 – specifically reaching local children requiring services there  Menasha Corporation’s 175th celebration at Neenah Headquarters – gave speech along with their CEO  Attended the Governor’s event in Madison for women leaders in March 2024  Met with new Neenah Joint School District (NJSD) Superintendent Steve Harrison – also had multiple meetings with new City of Menasha Mayor Austin Hammond  Meeting with East Central Regional Planning Commission (ECRPC) regarding formation of Metropolitan Planning Organization(MPO) – made appointments to that commission as required  Official completion and opening of the PD expansion/training facility project in June  Groundbreaking on Neenah Animal Shelter, the Best Western Bridgewood expansion, and the Boys’ and Girls’ Club of Neenah (Sept.) – ribbon cutting on new Neenah Animal Shelter held in June 2024  Continued participation in WHBY monthly radio show (included dept. heads in these shows to allow for greater understanding of what the city departments are accomplishing), stayed connected with local paper “Neenah News”, maintained relationships with other local media outlets  Created and presented programs for multiple organizations in the city including the Neenah Club, the Woman’s Tuesday Club, Touchmark, and Island Shores  Continued to establish and develop relationships with local businesses participating in regular check-ins with multiple business leaders  Worked with Finance Director Rasmussen and the Police Department to receive funding through Winnebago County’s Spirit Fund for the Meridian barricades project – received funding in July 2024  Facilitated bringing UW Madison Attorney and Trainer for the League of Municipalities, Daniel Foth, for training on how to be an effective alderman - August 2024  Continued to serve on the Fox Cities Chamber of Commerce Board of Directors  The communication specialist launched a Marketing and Communications site on the Sharepoint intranet, providing staff with easy access to the updated logo, detailed logo guidelines, a convenient business card easy-print center, and an interactive training section to ensure consistent, high-quality branding.  The communication specialist created a collaborative onboarding video welcoming new employees and highlighting the City's mission and values, ensuring that new team members are aligned with our core principles from day one and fully supported as they integrate into their roles. 68 2025 Goals/Plans:  In 2025, our focus will be on continuing a high level of service to the residents of the City. We will seek to fill any vacancies that arise at the City with top quality employees who will continue the tradition of excellence that has been set.  We will strive to be an exceptional community that offers a high quality of life experience for our residents.  Keeping our citizens safe is a top priority as we continue to make appropriate and very necessary investments in public safety including investing in the best equipment (i.e. Flock cameras, mobile vehicle barricades, etc) and training for our Neenah PD as well as our NMFR  We will continue to address the changing economic pressures we’re facing (primarily inflation, supply chain problems, etc.) with a pragmatic yet proactive approach – creativity with budgeting and planning will be emphasized.  We will seek to implement improvements to our culture at the City with intended outcomes being better worker satisfaction, retention of current employees, and recruitment of new employees. In 2025, we will continue to focus on the implementation of the mission and values that were identified by our employees as a result of the culture evaluation process as well as working to establish a strategic plan.  We will further investigate grant opportunities to assist with meeting our budget goals.  We will move forward with development at the Arrowhead property using the newly created and approved master plan as our direction and inspiration.  We will continue to work with the new owner of the Shattuck School property as he establishes plans for it.  We will continue to emphasize controlled growth and appropriately manage our opportunities for the future.  As Mayor, I have committed to being accessible to citizens and will maintain that commitment. City Publication The City will continue to prepare and publish a quarterly newsletter to be mailed out to all residents. We have hired outside services for the editing process that takes place to produce the newsletter due to the retirement of former Library Director, Gretchen Raab. That increase in cost for the newsletter is reflected in the on-going budget. CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang 69 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MAYOR'S OFFICE OPERATIONS (0201-701) 0101 Salaries 116,274 135,670 96,409 132,880 134,280 134,280 134,280 0110 Health Insurance 32,240 38,990 29,250 38,990 45,500 44,000 44,000 0111 Fringes 21,602 25,220 17,922 24,700 25,390 25,390 25,390 0115 Schools/Seminars/Training 0 500 0 200 500 500 500 0123 Auto Allowance 450 450 338 450 450 450 450 0202 Outside Printing 30 1,400 248 700 1,000 1,000 1,000 0203 Postage 93 200 122 180 150 150 150 0207 Dues & Memberships 8,106 8,500 8,629 8,630 8,800 8,800 8,800 0218 Maintenance of Software 432 80 54 80 90 90 90 0227 Cellular Telephone 463 480 268 410 480 480 480 0236 Outside Services 22,883 500 1,350 1,350 500 500 500 0254 Printer / Copies 62 70 59 70 100 100 100 0255 IS Services / Internal 9,200 10,280 7,710 10,280 11,800 11,800 11,800 0258 GIS Services/Internal 1,230 0 0 0 0 0 0 0261 Misc Expenditures 526 400 527 750 700 700 700 0262 Public Relations 1,054 200 138 300 500 500 500 0301 Office Supplies 42 200 0 100 200 200 200 0302 Inhouse Printing 0 0 0 0 0 0 0 0308 Books and Periodicals 70 50 0 50 50 50 50 0344 Small Equipment 0 100 0 50 50 50 50 0347 Small Computer Hardware 0 0 0 0 250 250 250 0531 Community Contribution 1,650 7,200 1,650 1,650 4,000 4,000 4,000 OPERATIONS 216,407 230,490 164,674 221,820 234,790 233,290 233,290 2,800 CITY PUBLICATION (0202-701) 0202 Outside Printing 29,020 30,000 19,959 27,000 30,000 30,000 30,000 0203 Postage 9,262 9,500 7,389 9,580 10,330 10,330 10,330 CITY PUBLICATION 38,282 39,500 27,348 36,580 40,330 40,330 40,330 830 CULTURE IMPLEMENTATION (0203-701) 0115 Schools/Seminars/Training 95 0 3,131 3,140 0 0 0 0236 Outside Services 0 10,000 1,037 5,000 0 0 0 CULTURE IMPLEMENTATION 95 10,000 4,168 8,140 0 0 0 (10,000) MAYOR'S OFFICE 254,784 279,990 196,190 266,540 275,120 273,620 273,620 (6,370) Percent Budget Change -2.28% 70 Department/Office: Mayor Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Mayor 6,802 mo. 1.00 6,802 mo. 1.00 6,802 mo. 1.00 6,802 mo. 1.00 Communications Specialist 8 1.00 8 1.00 8 1.00 8 1.00 TOTAL XXX 2.00 XXX 2.00 XXX 2.00 XXX 2.00 Adopted Budget STAFFING Proposed Budget CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME Current Budget Requested Budget 71 THIS PAGE IS INTENTIONALLY LEFT BLANK 72 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 1,266,180$ 1,240,340$ 1,390,960$ 12.14% 1,364,400$ 10.00% 1,364,400$ 10.00% No. of Employees (FTE) 8.67 8.67 8.67 0% 8.67 0% 8.67 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (26,560)$ Mayor's Comments: DEPARTMENT OF FINANCE Budget Adjustments After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $26,560 reduction in the Finance budget. Operating Budget Information/Number of Employees Department Head Vicky K. Rasmussen, CPA Major Activities The Department provides comprehensive direction and control of all City financial policies and programs. It also carries out all statutory Controller and Treasurer functions, which include accounts payable; accounts receivable; payroll; financial reporting; cash collection; banking and investments; borrowing and debt service; utility billing and collection; maintaining property tax rolls; budget preparation and administration; and preparation of independent audit report. Other duties include risk management and insurance, purchasing, pet licensing and cemetery. 73 THIS PAGE IS INTENTIONALLY LEFT BLANK 74 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: General Government Submitted by: Vicky K Rasmussen, CPA Goals/Responsibilities: Direct and control City fiscal programs. Carry out all statutory Controllership and Treasury functions including maintaining financial systems for all City funds. Provide financial analyses and participate in City policy-making processes. Prepare and administer the various City budgets. Report utilization of revenues and expenditures and budget conditions to the City Council, Mayor, operating departments, the public and other government agencies and make analyses related thereto. Administer City's borrowing, risk control and insurance programs. Direct independent audits, make recommendations and implement practices for improved financial administration, fiscal management and internal control practices. Activities: Collect and disburse monies according to legal and budgetary responsibilities. Account for City, School District and County property tax collections. Pre-audit all claims against the City. Prepare payrolls. Oversee all debt issuance and payments. Prepare statements reporting fiscal condition of City for internal management and state and federal agencies. Manage cost distribution systems. Handle other fiscally related activities per Council and Mayoral directives. Carry out annual independent audit and all GASB reporting requirements. Forecast cash flow for investments and fiscal planning, including initiating and monitoring all City investments. Determine financial impact of annexations, tax increment districts and operating program changes. Oversee employees' deferred compensation program. Maintain central control over office supply and administrative equipment purchasing. Manage central administrative services including insurance, purchasing, mail, etc. Assist in administration of T2 parking permit and fine collection program. Responsible for all accounting and financial reporting related functions of the Neenah Water Utility, along with the utility billing system for the water, sewer and storm water utilities. Manage City's various casualty insurance and risk management program activities. Assist City Attorney in labor contract negotiation process. Provide accounting, payroll and risk management services to Neenah-Menasha Fire Rescue. Represent the City with the Cities and Villages Mutual Insurance Company, the Fox Cities Hotel Room Tax Commission and League of Wisconsin Municipalities. Also provide representation on the City’s Board of Public Works. 2024 Accomplishments:  Effectively changed the timing of the annual borrowings from the beginning of March to the beginning of September which resulted in a substantially lower amount borrowed than what was budgeted for.  Successfully issued $9,640,000 in G.O. Promissory Notes at a True Interest Cost (TIC) of 3.46% and $1,056,000 in Taxable G.O. Promissory Notes at a TIC of 5.00% to finance 2024 capital projects.  Maintained the City’s AA/Stable bond rating by Standard and Poor’s. This bond rating continues to put the City of Neenah in the top echelon of all comparable bond ratings in the nation, enhancing the City’s reputation and credit worthiness. This translates into a substantial savings of taxpayers’ funds due to lower interest costs on future borrowing by the City.  Completion of 2023 audit, including issuance of unqualified audit opinion. Audit completed with ongoing trend of very few, if any, auditor adjustments required as well as resolution of internal control deficiencies.  Worked to eliminate Neenah’s portions of deficits for Neenah Menasha Fire Rescue department (3 years of accumulation) and Joint Municipal Court (20 years of accumulation).  Received the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 38th consecutive year.  Worked to maximize return on City’s investments in a fluctuating interest rate environment, while minimizing fees and streamlining the City’s banking structure.  Continued to implement all requirements related to the Governmental Accounting Standards Board pronouncements, including GASB No. 96 (Subscription-Based IT Arrangements) in the 2023 financial statements  Department processed approximately: Accounts Payable/Accounts Receivable/Payroll – 10,000 payment vouchers, 6,000 P-card transactions, 10,000 payroll direct deposits, 2,000 vendor checks and 2,000 EFT payments; Treasurer/Utility Billing – 40,000 cash/check transactions, 40,000 credit card/e-check transactions, 4,800 direct deposits, 3,400 debit card transactions, 3,700 ACH transactions, 200 money orders, 10,600 property tax bills and 53,000 utility service invoices.  Implemented a new property tax bill software - Ascent  Implemented, in conjunction with Information Systems department, paperless invoice approval and payment process to increase accounts payable efficiency and reduce paperwork.  Increased efficiency, accuracy, and service provided to customers of utility billing program with use of technology and development of improved quality control measures. 75 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: General Government Submitted by: Vicky K Rasmussen, CPA 2025 Goals/Plans:  Implement an “e-notification” feature on the Click2Gov Utility Billing portal, allowing customers to sign up for email notification in lieu of a paper bill.  Implement a paperless invoice documentation feature for City’s credit card purchase process.  Implement a paperless journal entry process to improve efficiency and reduce waste in City’s accounting department.  Ongoing analysis of parking enforcement and permitting solutions.  Ongoing cemetery verification and updates to the new CIMS program.  Research budgeting software that interfaces with Central Square in order to streamline budget process while providing great efficiencies.  Continue to add and update staff procedure books.  Continue to explore opportunities to use LEAN tools and methods to create greater departmental and organization efficiency.  Work with area financial institutions for a seamless tax collection using a new system  Continue to work on making processes paperless. Major Increases (Decreases) in 2025 Budget: Finance Operations: Salaries are up due to 2025 expected wage increases, and Health Insurance is up due to an expected overall increase in premiums. Risk Management: Overall insurance costs are up by $10,810 which accounts for the high range (8% increase) of Cities and Villages Mutual Insurance Company’s (CVMIC) projected insurance rates for 2025. The remainder of the difference is $80,000, which is due to the budgeted transfer to the Liability Insurance Fund to cover any legal matters that may arise. 76 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE FINANCE OPERATIONS/CAP. OUTLAY OPERATIONS (0501-703) 0101 Salaries 381,603 406,400 288,170 402,050 418,640 418,640 418,640 0103 Temporary Wages 1,168 5,000 0 2,000 6,000 6,000 6,000 0110 Health Insurance 109,320 113,060 84,780 113,060 133,780 129,360 129,360 0111 Fringes 69,321 72,110 50,510 70,820 76,450 76,450 76,450 0115 Training 0 7,000 6,194 7,000 7,250 7,000 7,000 0123 Auto Allowance 18 0 0 0 0 0 0 0128 Empl Recognition Awards 300 0 0 600 0 0 0 0202 Outside Printing 3,285 2,900 1,478 4,180 3,620 3,620 3,620 0203 Postage 7,918 7,610 2,071 7,730 8,200 8,200 8,200 0205 Debit Card Charges 7,968 6,000 6,458 8,270 8,000 8,000 8,000 0207 Dues & Memberships 978 1,700 840 1,150 1,400 1,400 1,400 0210 Maintenance of Hardware 1,585 1,400 1,341 1,760 1,760 1,760 1,760 0212 Maint of Office Equipment 0 550 678 680 700 700 700 0218 Maint of Software 1,871 2,000 581 2,000 2,000 2,000 2,000 0227 Cellular Telephone 667 960 330 450 480 480 480 0254 Printer / Copies 3,351 3,120 2,435 3,120 3,500 3,500 3,500 0255 IS Services / Internal 40,040 40,490 30,367 40,490 37,300 37,300 37,300 0258 GIS Services/Internal 6,500 0 0 0 0 0 0 0301 Office Supplies 2,850 2,300 1,034 1,990 2,300 1,800 1,800 0303 Computer Oper Supplies 193 300 339 340 170 170 170 0308 Books and Periodicals 491 500 409 530 500 500 500 0333 All Other Supplies 55 50 196 250 120 120 120 0343 Small Program Packages 0 500 0 0 0 0 0 0344 Small Equipment 265 500 1,195 1,300 550 550 550 0347 Small Computer Hardware 92 2,200 2,132 2,140 1,500 1,000 1,000 CAPITAL OUTLAY-FINANCE 8115 Computer Hardware Outlay 0 1,000 0 0 0 0 0 FINANCE OPERATIONS 639,839 677,650 481,538 671,910 714,220 708,550 708,550 30,900 Percent Budget Change 4.56% ANNUAL FINANCIAL AUDIT/GASB #34 Impl (0505-703) 0115 Training 0 600 0 0 500 500 500 0202 Outside Printing 0 400 0 0 0 0 0 0203 Postage 0 70 0 0 0 0 0 0232 Accounting & Auditing 56,569 53,850 44,483 55,000 56,000 56,000 56,000 ANNUAL FINANCIAL AUDIT 56,569 54,920 44,483 55,000 56,500 56,500 56,500 1,580 Percent Budget Change 2.88% RISK MANAGEMENT (0507-703) 0239 Misc Insurance 1,336 1,450 1,528 1,530 1,660 1,610 1,610 0244 Pollution Insurance 7,052 7,630 6,462 6,470 6,980 6,800 6,800 0245 Property Insurance 75,965 82,030 76,159 76,160 82,260 79,970 79,970 0246 Liability Insurance 68,034 73,470 76,143 76,150 82,250 79,960 79,960 0247 Auto Insurance 46,578 50,300 49,160 49,160 53,150 51,620 51,620 0248 Boiler:Machine Insurance 5,554 6,010 5,000 5,000 5,400 5,250 5,250 0271 Self-Insured Direct Costs 70,000 0 0 55,000 80,000 70,000 70,000 RISK MANAGEMENT 274,519 220,890 214,452 269,470 311,700 295,210 295,210 74,320 Percent Budget Change 33.65% PROPERTY DAMAGE (0509-703) 0718 City Hall 14,667 0 0 0 0 0 0 0721 Police 0 0 18,498 20,000 0 0 0 0788 Park & Rec. 4,900 0 0 0 0 0 0 0793 Community Development 0 0 0 0 0 0 0 0799 Undesignated 0 5,000 0 0 5,000 5,000 5,000 PROPERTY DAMAGE 19,567 5,000 18,498 20,000 5,000 5,000 5,000 0 Percent Budget Change 0.00% 77 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CENTRAL SERVICES (0515-703) 0203 Postage 1,326 1,850 (4,052) 710 500 500 500 0207 Dues & Memberships 742 750 726 730 730 730 730 0212 Maint of Office Equipment 1,828 1,800 465 1,400 1,400 1,400 1,400 0236 Outside Services 2,777 2,800 1,926 2,920 3,120 2,800 2,800 0252 Rental of Equipment 945 2,000 1,875 2,340 2,340 2,340 2,340 0301 Office Supplies 3,645 4,500 5,048 5,300 4,000 4,000 4,000 0303 Computer Oper Supplies 0 100 0 0 0 0 0 0333 All Other Supplies 0 100 0 0 0 0 0 0344 Small Equipment 1,110 1,500 0 1,100 1,350 1,350 1,350 CENTRAL SERVICES 12,373 15,400 5,988 14,500 13,440 13,120 13,120 (2,280) Percent Budget Change -14.81% UTILITY BILLING (0525-703) 0101 Salaries 91,030 94,590 70,943 94,590 103,100 103,100 103,100 0110 Health Insurance 27,840 29,330 21,960 29,330 32,950 31,860 31,860 0111 Fringes 16,710 18,070 13,553 18,070 18,560 18,560 18,560 0115 Training 0 700 700 700 700 700 700 0202 Outside Printing 56 0 172 230 250 250 250 0203 Postage 30,065 25,290 21,938 29,210 31,490 29,000 29,000 0205 Debit Card Charges 7,288 5,700 5,863 7,200 7,420 7,420 7,420 0236 Outside Services 9,744 12,500 10,832 12,950 10,000 10,000 10,000 0255 IS Services / Internal 11,040 11,390 8,542 11,390 13,000 13,000 13,000 0258 GIS Services/Internal 5,510 0 0 0 0 0 0 0303 Computer Oper Supplies 0 100 0 0 0 0 0 0347 Small Computer Hardware 0 200 0 200 250 250 250 UTILITY BILLING 199,283 197,870 154,503 203,870 217,720 214,140 214,140 16,270 Percent Budget Change 8.22% WATER UTILITY (0526-703) 0101 Salaries 42,510 44,780 33,585 44,780 47,800 47,800 47,800 0103 Temporary Wages 1,000 1,000 0 0 0 0 0 0110 Health Insurance 12,720 13,580 10,170 13,580 15,270 14,770 14,770 0111 Fringes 7,800 8,550 6,272 8,550 8,610 8,610 8,610 0115 Training 0 500 500 500 500 500 500 0236 Outside Services 0 200 0 0 200 200 200 WATER UTILITY 64,030 68,610 50,527 67,410 72,380 71,880 71,880 3,270 Percent Budget Change 4.77% FINANCE 1,266,180 1,240,340 969,989 1,302,160 1,390,960 1,364,400 1,364,400 124,060 Percent Budget Change 10.00% 78 Department/Office: Finance Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 19 1.00 19 1.00 Deputy Director 14 1.00 14 1.00 14 1.00 14 1.00 Assistant Treasurer 10 1.00 10 1.00 10 1.00 10 1.00 Payroll - A/P - A/R Coordinator 8 1.00 8 1.00 8 1.00 8 1.00 Utility Billing Coordinator 6 1.00 6 1.00 6 1.00 6 1.00 Accounting Clerk 6 1.00 6 1.00 6 1.00 6 1.00 Office Assistant 6 1.00 6 1.00 6 1.00 6 1.00 Cashier 6 1.00 6 1.00 6 1.00 6 1.00 Subtotal 8.00 8.00 8.00 8.00 PART-TIME Cashier 6 0.67 6 0.67 6 0.67 6 0.67 TOTAL XXX 8.67 XXX 8.67 XXX 8.67 XXX 8.67 Proposed Budget Adopted Budget STAFFING POSITION TITLE FULL TIME Current Budget Requested Budget CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES 79 THIS PAGE IS INTENTIONALLY LEFT BLANK 80 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 258,561$ 348,560$ 291,110$ -16.48% 283,370$ -18.70% 283,370$ -18.70% No. of Employees (FTE) 2 2 2 0% 2 0% 2 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (7,740)$ Mayor's Comments: DEPARTMENT OF CITY ATTORNEY After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $7,740 reduction in the City Attorney's budget. Operating Budget Information/Number of Employees Budget Adjustments Department Head David C. Rashid Major Activities Activities of the City Attorney include providing legal advice to the Mayor, Common Council and departments, and conducting all pretrials before municipal court. 81 THIS PAGE IS INTENTIONALLY LEFT BLANK 82 CITY OF NEENAH 2025 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Department of Legal and Administrative Services (DOLAS)/City Attorney Budget: City Attorney/ External Legal Services/ADA Compliance Program: General Government Submitted by: David C. Rashid Goals/Responsibilities: Provide legal advice to the Mayor, Common Council, department heads and duly constituted boards and commissions, and conduct all of the legal business in which the City has an interest. Coordinate, conduct and supervise litigation involving the City. Aid in the administration of the Equal Opportunity and Fair Labor Standards Acts, Americans with Disabilities Act, employee health and life insurance, unemployment and workers compensation programs. Oversee labor contract administration. Negotiate any matters requiring impact bargaining with the City’s labor unions. Designate Risk Management responsibilities. Oversee and assist in the recodification of the Neenah Municipal Code and continuing updates to the code. Supervise the work of the Attorney’s Office and advise the City Clerk’s Office. Supervise and manage City’s response to litigation in which it becomes involved. Fulfill the duties of the Americans with Disabilities Act (ADA) Coordinator. Activities: Attend Common Council, Finance and Personnel Committee, and Board of Public Works meetings as well as other committee meetings as requested by the Mayor. Assist in administrative appeals before the Common Council or delegated committees by either prosecuting the City’s interest in the matter or advising the appeal tribunal regarding issues of administrative procedure and due process consideration. Act as voting member of the Board of Public Works. Represent the City in labor negotiations, including arbitration and mediation proceedings. Research, draft, present pleadings necessary in the prosecution or defense of litigation involving the City. Represent the City in legal disputes. Supervise outside counsel work on behalf of the City. Draft and/or review ordinances, resolutions, contracts, leases and indentures. Negotiate contract terms with the various vendors and service providers to the City in cooperation with the department head of jurisdiction. Advise Mayor, Common Council members and other departments as requested. Review and settle liability claims per Cities & Villages Mutual Insurance Company rules and City of Neenah claims policy. Supervise the legal department’s paralegal and provide counsel to the City Clerk’s Office. 2024 Accomplishments:  Met with department heads and other key figures.  Attended IMLA conference in Washington, D.C.  Negotiated further terms of several property acquisition transactions and TID establishments.  Continued to defend the City against claims by the residents over various matters/properties.  Successfully defended the City against a suit by the Wisconsin Realtors’ Association regarding guest housing ordinance challenge.  Successfully prosecuted scores of Municipal Court ordinance and other violations cases pending.  Assisted Code Enforcement officer in review and completion of all new long form complaints, and circuit court abatement actions.  Attended and participated in numerous meetings of deliberative boards.  Continued comprehensive research and analysis of the issue of public trust doctrine as relates to revision of conceptual plan for Arrowhead district and eventual redevelopment thereon.  Coordinated above with outside counsel, Bill Scott and Dir. Chris Haese, for navigation of process through Department of Natural Resources.  Co-authored TDORA ordinance to permit expansion (on an events basis) of downtown alcohol purveyors’ liquor provisions.  Co-authored Convenience Store ordinance amendment to permit the sale of certain alcohol products in stores selling fuel.  Co-authored additional revisions to the City’s Sign Code ordinance, Chapter 24.  Revised further polices for use of social media and use of technology.  On-going negotiations with police union to secure various side-letter agreements (amendments to collective bargaining agreement).  Began early negotiations with police union in advance of expiration of multi-year labor agreement concluding in 2025.  Assisted fire department with various employee disciplinary matters/issues.  Assisted fire department with negotiation and contract review for station 31 remodeling/expansion. 2025 Goals/Plans:  Continue work to update and create necessary City policies, as needed.  Continue to prosecute municipal court citations and other enforcement matters, including circuit court abatement cases.  Establish and formalize appeal procedures for dangerous animal, and other appealable violations contemplated by the Code.  Complete revision and passage of new Sign & Zoning Code ordinances.  Attend and participate in one or two major, municipal educational conferences.  Assist in defense of litigation filed against the City. Major Increases and Decreases in 2025 Budget: Overall, when including all costs attributable to the City Attorney’s office operations, the City Attorney’s budget shows a slight net increase (@ 1.7%) in budget expenditures 2025 over 2024. 83 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CITY ATTORNEY CITY ATTORNEY OPERATION (0901-705) 0101 Salaries 161,050 175,350 126,193 174,550 181,810 181,810 181,810 0110 Health Insurance 36,840 38,990 29,250 38,990 45,500 44,000 44,000 0111 Fringes 27,539 30,930 22,259 30,790 32,260 32,260 32,260 0115 Schools/Seminars/Training 1,100 6,600 3,990 7,980 8,000 5,000 5,000 0123 Auto Allowance 149 200 235 240 200 200 200 0202 Outside Printing 445 100 56 130 130 130 130 0203 Postage 246 250 169 250 250 250 250 0207 Dues & Memberships 1,573 2,500 1,356 2,500 2,550 1,550 1,550 0218 Maint of Software 149 200 180 300 300 300 300 0227 Cellular Telephone 1,052 960 1,013 1,020 960 960 960 0236 Outside Services 0 0 419 1,000 0 0 0 0238 Professional Services 158 1,000 1,006 1,010 0 0 0 0254 Printer / Copies 491 500 448 500 500 500 500 0255 IS Services / Internal 13,650 14,070 10,553 14,070 12,400 12,400 12,400 0258 GIS Services/Internal 8,950 0 0 0 0 0 0 0261 Misc Expenditures 56 100 0 100 100 100 100 0301 Office Supplies 495 500 436 550 600 600 600 0302 Inhouse Printing 0 10 0 0 0 0 0 0303 Computer Oper Supplies 0 50 0 0 0 0 0 0308 Books and Periodicals 4,618 4,800 3,204 4,800 4,800 3,200 3,200 0343 Small Program Packages 0 750 328 750 0 0 0 0344 Small Equipment 0 200 0 0 0 0 0 0347 Small Computer Hardware 0 500 113 120 750 110 110 CITY ATTORNEY OPERATIONS 258,561 278,560 201,208 279,650 291,110 283,370 283,370 4,810 Percent Budget Change 1.73% EXTERNAL LEGAL SERVICES (0905-705) 0238 Professional Services 0 70,000 11,995 15,000 0 0 0 PROSECUTION/EXTERNAL LEGAL SERVICES 0 70,000 11,995 15,000 0 0 0 (70,000) Percent Budget Change -100.00% CITY ATTORNEY 258,561 348,560 213,203 294,650 291,110 283,370 283,370 (65,190) Percent Budget Change -18.70% 84 Department/Office: City Attorney Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. City Attorney 21 1.00 21 1.00 21 1.00 21 1.00 Legal Assistant/Paralegal 8 1.00 8 1.00 8 1.00 8 1.00 TOTAL XXX 2.00 XXX 2.00 XXX 2.00 XXX 2.00 Proposed Budget Adopted Budget STAFFING POSITION TITLE FULL TIME Current Budget Requested Budget CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES 85 THIS PAGE IS INTENTIONALLY LEFT BLANK 86 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 256,900$ 325,460$ 295,830$ -9.10% 294,330$ -9.56% 294,330$ -9.56% No. of Employees (FTE) 2 2 2 0% 2 0% 2 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (1,500)$ Mayor's Comments: DEPARTMENT OF CITY CLERK Operating Budget Information/Number of Employees Budget Adjustments After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $1,500 reduction in the City Clerk's budget. Department Head Char Nagel Major Activities The City Clerk maintains official Council proceedings, appointed committee agendas and minutes, and acts as the custodian of city records; provides prompt, courteous and professional customer service; issues statutory and ordinance assigned licenses; publishes legal notices required by law; administers elections in a manner that assures public confidence in accuracy and fairness. 87 THIS PAGE IS INTENTIONALLY LEFT BLANK 88 CITY OF NEENAH 2025 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Department of Legal and Administrative Services (DOLAS)/City Clerk Budget: City Clerk/ Elections/Board of Review Program: General Government Submitted by: Charlotte Nagel Goals/Responsibilities : Provide mandated services to the general public, voter registration, licensing, records retention and management, custody of the Corporate Seal. Act as Secretary to the Council. Administer all elections. Attest and certify to the correctness of the assessment roll and conduct the annual Board of Review. 2024 Accomplishments:  Administered four elections Spring Primary, Presidential Preference & Spring Election, Partisan Primary, and General Administer four elections including Spring Primary, Spring (Presidential Preference), Partisan Primary Election, General (Presidential) Election.  Continued training Chief Inspectors and Poll Workers on the election process and Badger Books.  Continued implementation of the Help America Vote Act of 2002 (HAVA); HR811 Voter Confidence and Increased Accessibility Act 2007; 2011 Wisconsin Act 227; 2011 Wisconsin Act 45; the Move Act of 2012; the 2012 Consent Decree reporting requirements and reporting election cost estimates; the on-line Click & Mail Absentee Voting System for military and overseas voters and on-line voter registration and absentee ballot.  Implemented numerous Legislative updates for elections including new absentee ballot process.  Continued education and training new Deputy Clerk on all aspects of the position.  Continued working on implementation of new indexing system for ordinances, resolutions, agreement, etc. including electronic scanning of records.  2024 Board of Review. 2025 Goals/Plans:  Prepare and maintain all City Council and assigned Committee records and other official city documents in a timely manner.  Issue a variety of licenses as required by state statue and assigned by ordinance.  Administer two elections: Spring Primary and Spring Election.  2025 Board of Review.  Review and update ordinances pertaining to the Clerk’s Office appropriately.  Assist in the identification on selection of agenda and minutes software.  Expand the City’s offerings of online form submission and payment.  Continue to improve Special Event Permitting approval process.  Improve the overall records management process. Major Increases (Decreases) in 2025 Budget : City Clerk.  Health Insurance: Increase due to market conditions. Elections  Overall: The overall election budget decreased due to two elections in 2025 versus four in 2024. Board of Review  There are no major changes for Board of Review. It is anticipated that 2025 will be a typical year of Board of Review. 89 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CITY CLERK CITY CLERK OPERATIONS (0915-705) 0101 Salaries 119,902 128,890 93,553 132,560 138,690 138,690 138,690 0103 Temporary Wages 2,438 5,400 1,646 2,000 0 0 0 0110 Health Insurance 36,840 38,990 29,250 38,990 45,500 44,000 44,000 0111 Fringes 22,466 23,480 16,645 23,180 25,250 25,250 25,250 0115 Schools/Seminars/Training 865 2,500 700 2,500 2,500 2,500 2,500 0123 Auto Allowance 0 100 0 100 100 100 100 0202 Outside Printing 434 1,000 656 1,000 1,000 1,000 1,000 0203 Postage 1,074 1,000 824 1,000 1,000 1,000 1,000 0207 Dues & Memberships 165 350 745 750 1,000 1,000 1,000 0212 Maint of Office Equipment 0 100 0 100 100 100 100 0218 Maint of Software 0 150 0 150 0 0 0 0227 Cellular Telephone 464 480 617 620 1,000 1,000 1,000 0236 Outside Services 5,872 5,000 2,137 5,000 5,000 5,000 5,000 0254 Printer / Copies 1,963 1,950 1,603 1,950 2,100 2,100 2,100 0255 IS Services / Internal 16,030 14,590 10,943 14,590 15,000 15,000 15,000 0258 GIS Services/Internal 7,360 0 0 0 0 0 0 0301 Office Supplies 860 1,000 54 1,000 1,000 1,000 1,000 0303 Computer Oper Supplies 0 250 0 250 0 0 0 0308 Books and Periodicals 233 600 179 600 600 600 600 0318 Maps and Records 630 600 300 600 600 600 600 0333 All Other Supplies 0 200 0 200 200 200 200 0344 Small Equipment 0 200 0 200 250 250 250 0347 Small Computer Hardware 0 250 0 250 250 250 250 CITY CLERK OPERATIONS 217,596 227,080 159,852 227,590 241,140 239,640 239,640 12,560 ELECTIONS (0916-705) 0103 Temporary Wages 17,875 52,200 32,659 50,000 24,000 24,000 24,000 0111 Fringes 665 2,090 1,308 2,000 1,000 1,000 1,000 0202 Outside Printing 4,425 1,000 1,120 1,120 1,000 1,000 1,000 0203 Postage 5,837 20,000 14,536 20,000 7,500 7,500 7,500 0206 Advertising & Publication 207 500 69 500 500 500 500 0212 Maint of Office Equipment 4,512 5,500 4,664 5,500 5,500 5,500 5,500 0236 Outside Services 2,871 10,000 7,014 10,000 8,000 8,000 8,000 0301 Office Supplies 1,170 1,000 1,240 2,000 1,000 1,000 1,000 0303 Computer Oper Supplies 0 200 0 200 0 0 0 0333 All Other Supplies 0 1,000 207 1,000 1,000 1,000 1,000 0342 Tech Service Supplies 0 3,000 0 3,000 3,000 3,000 3,000 0344 Small Equipment 151 200 0 200 200 200 200 0347 Small Computer Hardware 0 0 0 0 200 200 200 ELECTIONS 37,713 96,690 62,817 95,520 52,900 52,900 52,900 (43,790) BOARD OF REVIEW (0917-705) 0103 Temporary Wages 875 1,100 600 600 1,100 1,100 1,100 0111 Fringes 16 20 11 20 20 20 20 0115 Schools/Seminars/Training 140 140 0 0 140 140 140 0203 Postage 0 30 0 0 30 30 30 0206 Advertising & Publication 152 150 239 240 250 250 250 0236 Outside Services 408 200 0 0 200 200 200 0333 All Other Supplies 0 50 0 0 50 50 50 BOARD OF REVIEW 1,591 1,690 850 860 1,790 1,790 1,790 100 CITY CLERK 256,900 325,460 223,519 323,970 295,830 294,330 294,330 (31,130) Percent Budget Change -9.56% 90 Department/Office: City Clerk Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. City Clerk 16 1.00 16 1.00 16 1.00 16 1.00 Deputy Clerk 7 1.00 7 1.00 7 1.00 7 1.00 TOTAL XXX 2.00 XXX 2.00 XXX 2.00 XXX 2.00 Proposed Budget Adopted Budget STAFFING Current Budget Requested Budget POSITION TITLE FULL TIME CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES 91 THIS PAGE IS INTENTIONALLY LEFT BLANK 92 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 301,214$ 319,560$ 330,660$ 3.47% 329,910$ 3.24% 329,910$ 3.24% No. of Employees (FTE) 2.6 2.6 2.6 0% 2.6 0% 2.6 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (750)$ Mayor's Comments: Amy Fairchild Major Activities DEPARTMENT OF HUMAN RESOURCES AND SAFETY Budget Adjustments Human Resources and Safety areas of responsibility include: policy development, recruitment and selection, benefit administration, advising Department Heads on personnel matters, labor relations, safety programs, worker's compensation, implementation and maintenance of merit/system/performance reviews, employee development, compensation, and employee records management. After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $750 reduction in the Human Resource budget. Operating Budget Information/Number of Employees Department Head 93 THIS PAGE IS INTENTIONALLY LEFT BLANK 94 CITY OF NEENAH 2025 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Human Resources and Safety Budget: Human Resources and Safety Program: General Government Submitted by: Amy Fairchild Goals/Responsibilities: Provide personnel administration for City employees to include recruitment, benefits, safety, policy development, salary administration and employee relations. Explore ways to control salary and benefit costs through development/update of plans while keeping them competitive with public and private sector. Recruit, select and hire employees. Act as a resource for department heads, supervisors and employees to counsel, answer employment-related questions and resolve employee- related issues. Conduct and assist in investigations. Responsible for the development, maintenance and organization of employee records, inclusive of safety-related programs, training and workers compensation. Maintain compliance with state and federal laws to include Equal Employment Opportunity, Fair Labor Standards Acts, Americans with Disabilities Act, Family and Medical Leave Act, etc. Designated Risk Management responsibilities. Assist the City Attorney on Labor Relations and Negotiations. Activities: Oversee all functions of human resources and safety to include recruitment and selection, compensation, employee benefits, worker’s compensation, safety, personnel policies and performance management and discipline. 2024 Accomplishments:  Filled several vacancies including the hiring and onboarding of a new Fire Chief and the promotion of the Current Director of IT  In collaboration with our benefit broker, M3 insurance, an update to our plan structure was provided to assist with reduced costs within the health insurance. This is year three of three of the agreed contract which includes a rate cap requiring the need to go to market for the best possible  Completion of the new benefits technology platform known as Bentek for improved services to employee benefits and enrollment processes.  Completion of the salary plan review and appeals process as conducted by Carlson Dettman Consulting.  Implemented the proposed pay plan structure to mitigate pay plan compression and align all positions within one unified pay plan.  Worked with Culture Team to implement the Mission and Core Values of the City  Carried out safety initiatives with efforts of the SAFE Team  Coordinated annual audiograms, random drug screens, etc.  Developed and implemented an updated evaluation process  Worked on HR standardization of work and process standardization  Monitored use and costs of employee clinic to determine alignment with cost saving solutions and strategies  Advised leadership on personnel and employee relations concerns  Presented to Finance and Personnel Committee, Council, Water Commission, Joint Finance, Fire Commission, Police Commission, Library Board and Parks and Rec Commission as needed 2025 Goals/Plans: In addition to the above, work to train and develop new Human Resources team. Finalized implementation of new Bentek software. Continue standardization of work progress for HR processes and procedures. Continued focus on revision of the City’s performance evaluation process and updating policies and procedures in alignment with best practices and the City’s Mission and Values. Enhanced focus on employee engagement by way of improved culture and recognition program. Major Increases (Decreases) in 2025 Budget: Salaries and Fringe are up due to 2025 expected wage increases. Consolidation of employee recognition and culture into Human Resources. 95 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE HUMAN RESOURCES & SAFETY OPERATIONS (1001-707) 0101 Salaries 194,950 208,650 141,698 197,850 205,050 205,050 205,050 0103 Temporary Wages 3,809 0 0 0 0 0 0 0110 Health Insurance 18,360 19,490 14,580 19,490 22,750 22,000 22,000 0111 Fringes 33,644 35,380 24,027 33,550 34,980 34,980 34,980 0115 Schools/Seminars/Training 0 5,700 4,224 5,000 4,500 4,500 4,500 0123 Auto Allowance 410 500 0 500 500 500 500 0128 Empl Recognition Awards 700 0 41 700 0 0 0 0203 Postage 242 400 49 400 400 400 400 0206 Advertising & Publication 8,458 7,000 3,730 7,000 7,000 7,000 7,000 0207 Dues & Memberships 314 630 399 650 650 650 650 0218 Maint of Software 0 130 0 130 0 0 0 0227 Cellular Telephone 981 750 269 500 450 450 450 0236 Outside Services 13,816 10,000 6,707 10,000 9,000 9,000 9,000 0254 Printer / Copies 2,128 2,180 1,562 2,180 2,300 2,300 2,300 0255 IS Services / Internal 14,270 14,670 11,003 14,670 18,000 18,000 18,000 0258 GIS Services/Internal 740 0 0 0 0 0 0 0264 Drug & Alcohol Testing 2,734 3,000 1,934 3,000 3,000 3,000 3,000 0265 EE Safety Compliance Acct 4,941 9,500 4,160 9,500 5,500 5,500 5,500 0301 Office Supplies 717 1,000 306 1,000 1,000 1,000 1,000 0302 Inhouse Printing 0 30 0 30 30 30 30 0303 Computer Oper Supplies 0 50 21 50 50 50 50 0308 Books and Periodicals 0 50 0 50 50 50 50 0347 Small Computer Hardware 0 450 1,688 1,690 450 450 450 OPERATIONS 301,214 319,560 216,398 307,940 315,660 314,910 314,910 (4,650) Percent Budget Change -1.46% CULTURE & RECOGNITION (1002-707) 0236 Outside Services 0 0 0 0 15,000 15,000 15,000 CULTURE & RECOGNITION 0 0 0 0 15,000 15,000 15,000 15,000 HUMAN RESOURCES & SAFETY 301,214 319,560 216,398 307,940 330,660 329,910 329,910 10,350 Percent Budget Change 3.24% 96 Department/Office: Human Resources & Safety Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 19 1.00 19 1.00 HR Admin. Asst 8 0.80 8 0.80 8 0.80 8 0.80 Recruiter / HR Coordinator 9 0.80 9 0.80 9 0.80 9 0.80 TOTAL XXX 2.60 XXX 2.60 XXX 2.60 XXX 2.60 Proposed Budget Adopted Budget STAFFING Current Budget Requested Budget POSITION TITLE FULL TIME PART TIME CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES 97 THIS PAGE IS INTENTIONALLY LEFT BLANK 98 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 334,582$ 326,620$ 367,500$ 12.52% 366,210$ 12.12% 366,210$ 12.12% No. of Employees (FTE) 0.95 0.95 1.95 105.26% 1.95 105.26% 1.95 105% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (1,290)$ Mayor's Comments: MUNICIPAL ADMINISTRATION BUILDING After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $1,290 reduction in the Municipal Buildings budget. Operating Budget Information/Number of Employees Budget Adjustments Department Head Gerry Kaiser Major Activities The Department is responsible for the operation and maintenance of the City Administration Building (City Hall). This includes all building and grounds upkeep, utilities, cleaning, janitorial and furnishings. This includes 5% of the personnel services cost of the Building Manager being charged to the Public Library budget. 99 THIS PAGE IS INTENTIONALLY LEFT BLANK 100 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Public Works Budget: Municipal Building Operations PROGRAM COMMENTS Program: General Government Submitted by: Gerry Kaiser Municipal Building (010-1801) Goals/Responsibilities: Maintain and repair the City Administration Building and provide technical advice for other City buildings. Contract for centralized purchases of common custodial services and maintenance supplies. Inspect and maintain mechanical equipment. 2024 Accomplishments:  Completed roof coating.  Completed HVAC system upgrade for the third floor.  Completed the elevator upgrade.  Continued arrangements to televise Common Council meetings.  Hired building custodian to provide building cleaning and maintenance services. 2025 Goals/Plans:  Continue addressing handicapped accessibility issues.  Complete projects identified in the capital improvement program. Major Increases (Decreases) in 2025 Adopted Budget: None Training Center/Redundant Data Center (010-1802) Goals/Responsibilities: Maintain and repair the Training Center/Redundant Data Center located in Fire Station 31 in coordination with NMFR and the Health Clinic. 2024 Accomplishments:  Maintained facility. 2025 Goals/Plans:  Maintain facility.  Continue to coordinate maintenance of Training Center with Information Systems and Neenah-Menasha Fire Rescue. Major Increases (Decreases) in 2025 Budget: None Monument Maintenance (010-1803) Goals/Responsibilities: Maintain and repair the City’s monuments, including the Clock Tower and streetscape sculptures. 2024 Accomplishments:  Maintained items as appropriate. 2025 Goals/Plans:  Maintain items as appropriate. Major Increases (Decreases) in 2025 Budget:  Increased Outside Services to reflect a shift in costs for Gateway Park maintenance charges from the Parking Utility to Monument Maintenance.  Increased Electricity to reflect a correction to electricity charges for the Clock Tower. 101 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Public Works Budget: Municipal Building Operations PROGRAM COMMENTS Program: General Government Submitted by: Gerry Kaiser Capital Outlay (010-1881) Goals/Responsibilities: Purchase furniture and other eq1uipment as needed to maintain an efficient and ergonomic work environment. 2024 Accomplishments:  Purchased furniture and equipment as per budget. 2025 Goals/Plans:  Purchase equipment as per budget. Major Increases (Decreases) in 2025 Budget: None 102 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MUNICIPAL BUILDING OPERATIONS (1801-709) 0101 Salaries 60,896 100,480 63,830 98,720 105,690 105,690 105,690 0103 Temporary Wages 4,356 0 0 0 0 0 0 0104 Overtime Wages 0 150 0 0 0 0 0 0110 Health Insurance 16,200 32,310 8,470 32,310 38,910 37,620 37,620 0111 Fringes 12,218 20,610 9,704 20,250 22,190 22,190 22,190 0213 Maint of Motor Vehicles 12 100 0 100 0 0 0 0214 Maintenance of Buildings 50,221 30,000 25,806 30,000 32,000 32,000 32,000 0216 Maint of Operating Equip 5,917 2,000 0 2,000 2,000 2,000 2,000 0218 Software Maintenance 0 200 0 200 0 0 0 0219 Maintenance of Land 3,140 3,200 1,994 2,000 0 0 0 0221 Telephone 8,081 12,000 5,684 10,000 11,000 11,000 11,000 0222 Electricity 55,531 54,000 32,675 54,000 59,000 59,000 59,000 0223 Natural Gas 9,755 16,000 4,628 15,000 16,000 16,000 16,000 0224 Water & Sewer 3,366 3,450 2,658 3,500 3,700 3,700 3,700 0225 Commercial Dumpster 948 1,000 779 1,040 1,100 1,100 1,100 0226 Storm Water 1,428 1,390 1,103 1,470 1,540 1,540 1,540 0227 Cellular Telephone 0 0 134 140 0 0 0 0236 Outside Services 58,609 1,800 14,727 18,000 16,000 16,000 16,000 0237 Pest Control 983 1,000 752 1,000 1,000 1,000 1,000 0293 Maint of Motor Veh/Fleet 3,113 1,650 1,687 1,690 3,130 3,130 3,130 0294 Oil and Fluids/Fleet 74 90 72 90 0 0 0 0296 Maint of Equipment/Fleet 0 440 0 400 0 0 0 0301 Office Supplies 153 100 35 100 100 100 100 0302 Inhouse Printing 0 10 0 10 10 10 10 0303 Computer Operating Supply 0 150 0 150 0 0 0 0306 Cleaning/Janitor Supplies 7,984 9,000 4,856 9,000 9,000 9,000 9,000 0310 Gasoline & Oil 2,062 2,000 1,667 2,000 2,100 2,100 2,100 0313 Vehicle Maint Supplies 0 50 0 50 50 50 50 0314 Building Maint. Supplies 3,628 4,000 997 4,000 4,000 4,000 4,000 0315 Land Maintenance Supplies 390 300 572 1,000 1,000 1,000 1,000 0316 Equip. Maint. Supplies 131 300 69 300 300 300 300 0319 Safety Supplies 1,909 2,000 0 2,000 2,000 2,000 2,000 0320 Small Tools 2,011 2,500 1,701 2,500 2,500 2,500 2,500 0333 All Other Supplies 2,996 2,200 1,887 2,500 2,500 2,500 2,500 0344 Small Equipment 51 1,200 0 1,000 1,000 1,000 1,000 0345 Shop Supplies 1,082 1,000 789 1,000 1,000 1,000 1,000 OPERATIONS 317,245 306,680 187,276 317,520 338,820 337,530 337,530 30,850 TRAINING/REDUNDANT DATA (1802-709) 0214 Maintenance of Buildings 3,241 2,750 1,645 2,800 3,000 3,000 3,000 0216 Maint of Operating Equip 0 200 0 200 200 200 200 0219 Maintenance of Land 0 150 0 150 150 150 150 0222 Electricity 4,255 3,900 2,568 4,200 4,500 4,500 4,500 0223 Natural Gas 1,455 1,900 813 1,800 1,900 1,900 1,900 0224 Water & Sewer 285 280 234 300 320 320 320 0225 Commercial Dumpster 34 40 28 40 40 40 40 0226 Storm Water 274 250 222 300 260 260 260 0236 Outside Services 1,759 1,200 1,397 1,400 1,400 1,400 1,400 0237 Pest Control 182 120 129 130 120 120 120 0306 Cleaning/Janitor Supplies 175 350 389 390 300 300 300 0314 Building Maint. Supplies 0 100 481 550 100 100 100 0333 All Other Supplies 49 50 42 50 50 50 50 TRAINING/REDUNDANT DATA 11,709 11,290 7,948 12,310 12,340 12,340 12,340 1,050 103 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MONUMENT MAINTENANCE (1803-709) 0102 Hourly Wages 396 0 0 0 0 0 0 0111 Fringes 74 0 0 0 0 0 0 0222 Electricity 1,679 1,360 1,339 2,000 2,150 2,150 2,150 0226 Storm Water 84 90 63 90 90 90 90 0236 Outside Services 0 100 765 770 7,000 7,000 7,000 0333 All Other Supplies 0 100 0 100 100 100 100 MONUMENT MAINTENANCE 2,233 1,650 2,167 2,960 9,340 9,340 9,340 7,690 CAPITAL OUTLAY (1881-709) 8108 Office Furniture & Equip. 3,274 5,000 4,170 5,000 5,000 5,000 5,000 8133 All Other Equipment 121 2,000 2,335 2,340 2,000 2,000 2,000 CAPITAL OUTLAY 3,395 7,000 6,505 7,340 7,000 7,000 7,000 0 MUNICIPAL BUILDING 334,582 326,620 203,896 340,130 367,500 366,210 366,210 39,590 Percent Budget Change 12.12% 104 Department/Office: Public Works Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Buildings Manager 11 0.95 11 0.95 11 0.95 11 0.95 Building Custodian 7 1.00 7 1.00 7 1.00 7 1.00 TOTAL XXX 1.95 XXX 1.95 XXX 1.95 XXX 1.95 Proposed Budget Adopted Budget STAFFING POSITION TITLE FULL TIME Current Budget Requested Budget CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES 105 THIS PAGE IS INTENTIONALLY LEFT BLANK 106 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 7,607,718$ 8,392,880$ 8,781,640$ 4.63% 8,686,050$ 3.49% 8,686,050$ 3.49% No. of Employees (FTE) 56.2 57.2 57.2 0% 57.2 0% 57.2 0.00% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (95,590)$ Mayor's Comments: NEENAH POLICE DEPARTMENT Operating Budget Information/Number of Employees Department Head Aaron Olson Major Activities Budget Adjustments After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked department head's to identify specific reductions in their line item budgets to assist in balancing the 2025 budget. As a result, I am recommending a $95,590 reduction in the Police Department's budget. The Police Department is committed to the City's goal of enhancing the quality of life in Neenah. We provide the historical core functions of policing - protecting lives and property - and add an emphasis on protecting rights, as well. Our operating philosophy recognizes our reliance upon community participation and interaction. Our operating philosophy recognizes our reliance upon community participation and interaction. Most of our programs are community partnerships. Our primary services include neighborhood policing, crime prevention, criminal investigation, traffic and pedestrian safety, and order maintenance. Supporting programs and services include animal control, nuisance abatement, neighborhood watch, "Charlie Check-First", school crossing guards, school liaison officers, honor guard, and many others. We staff a full-time crime prevention officer, a drug enforcement officer, two school liaison officers, a training officer, traffic safety officer, behavioral health officer, on-call emergency response and tactical teams, and an investigative team, as well as many other specialty assignments. 107 THIS PAGE IS INTENTIONALLY LEFT BLANK 108 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Police Budget: Police Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson Goals/Responsibilities We are Neenah’s Guardians. We keep our community safe; while respecting the rights and dignity of every person we have contact with, whether victim, witness or suspect. The two major emphases of our department are: to treat all people with dignity and respect and to have out-of-squad-car experiences with our community. Activities In 2024, the Neenah Police Department hired three new patrol officers and two new Community Service Aides. Most of our regular activities can be divided into four primary categories: Crime Control  Respond to and stop active criminal activity  Investigate and document past crimes  Make criminal arrests and referrals  Provide courtroom testimony  Present crime prevention strategies  Conduct security surveys  Engage in preventive patrols  Educate public about crimes/criminals/trends  Post requests for information on social media  Assist other agencies in crime responses  Train employees  Maintain approved force options Traffic Safety  Investigate and document traffic collisions  Correct traffic hazards  Respond to traffic complaints  Monitor/reduce speeds  Control drunken driving  Issue traffic citations and warnings  Engage in high-visibility patrols  Educate the public about traffic safety  Confirm driver license status  Provide traffic direction  Conduct focused traffic initiatives  Conduct speed surveys  Share data with City Traffic Engineer Quality-of-Life Maintenance  Resolve neighbor disputes  Provide stand-by services  Conduct vacation checks  Enforce miscellaneous ordinance violations  Unlock vehicles  Conduct animal control activities  Manage nuisance abatement program  Enforce parking violations  Provide lost/found services Community Engagement  Promote department services to the public  Maintain strong news media relations  Conduct citizens’ academies  Present self-defense classes  Maintain strong relations with schools, employers and community groups  Participate in parades and special events  Conduct station tours  Participate in community events  Maintain a vibrant social media presence  Participate in classroom presentations 109 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Police Budget: Police Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson 2024 Accomplishments (January to August 2024) We have continued our efforts to initiate “out-of-squad” contacts that provide friendly, high-visibility connections with citizens. Other accomplishments over the past year include the following:  Completed our Building Expansion Project  Began phase II of internal office upgrades to create a more efficient work environment  Hosted the Department Award Banquet honoring the men and women that serve the agency (1/10/2024)  Hosted a 150 th Anniversary Medallion Event for the finders of the coins in 2023 (2/29/24)  Trained five additional officers on bike patrol operations  Continued to enhance the Department's employee wellness program  Obtained the Meridian Rapid Defense Barrier System to help protect our community during special events  Continued researching the history of the Neenah Police Department  Continued to enhance the Department's mentorship program  Participated in the annual Police Lights of Christmas events  Had a member become part of the Wisconsin's Law Enforcement Death Response (LEDR) Team  Played a leadership role in the Special Olympics, Rotary, Leadership Fox Cities, YMCA, Fox Valley Tech Criminal Justice Advisory Board, Youth Go and Friendship Place  Continued ongoing relationship with the Fox Valley Technical College, to include free training space for equipment donation  Participated in all Child Abduction Review Team (CART) meetings/tabletops, Child Death Review Team meetings, Child Abduction Response Team meetings, Tri-County Sexual Assault Review Team and Internet Crime Against Children Task Force (ICAC) and many more teams and committees  Worked to enhance our Wisconsin Incident Based Reporting (WIBRS) compliancy  Worked to enhance our partnership with the Neenah Animal Shelter  Participated in city-wide emergency operations training  Streamlined report process to make it more time efficient, which is an ongoing task  Assisted with statewide child forensic interview training  Improved the Department's lost and found program  Further enhanced the Crime Analyst position to track and analyze crime trends  Continued our citizen survey program  Continued to conduct thorough use-of-force investigations  Improved our bias training  Participated in National Night Out (8/6/2024)  Participated in active shooter training with other local law enforcement agencies  Hired two new police officers and sent all of them to the Police Academy  Hired two new Community Service Aides  Completed one specialty process for the position of School Resource Officer  Completed one specialty process for the position of Investigator  Completed one promotional process for the position of Investigative Sergeant  Completed one promotional process for the position of Captain of Operations  Continued our voluntary fitness incentive challenge program  Completed a complete internal audit of our evidence facilities, which resulted in 100% accuracy  Continued to densify our social media outreach  Conducted numerous traffic initiatives, educating motorists and pedestrians on traffic laws and safety.  Sent one supervisor to the Wisconsin Command College  Sent employees to various training courses and seminars to enhance their skills and knowledge  Maintained our accreditation status 110 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Police Budget: Police Operations SUPPLEMENTARY DETAIL WORKSHEET FOR GENERAL EXPENSE & CAPITAL OUTLAY Program: Public Safety Submitted by: Aaron L. Olson 2025 Goals/Plans  Continue to build on our Neighborhood Policing strategy  Send one supervisor to the Wisconsin Command College  Send two supervisors to the Leading Police Organization school (LPO)  Send one supervisor to Leadership Fox Cities  Enhance our Tactical Emergency Medical Support program with Neenah-Menasha Fire Department  Create a Citizen’s Police Academy to help our citizens understand law enforcement procedures and policies  Keep expenses at or below median for municipalities with a population of 17,500-30,000 Major Increases (Decreases) in 2025 Budget Request: $22,500 increase in Overtime (0104) due to patrol operations/coverage and various special events $10,410 decrease in Training (0115) due to the coverage, availability and in-house training facility $8,270 decrease in Electricity (0222) due to the installation of efficient, cost saving systems $5,500 decrease in Cellular Telephones (0227) due to better service and plans $14,710 increase in IS Service Fee (0255) per Information Technology Department $3,500 increase in Evidence Room (0351) due to being a new line item and better accountability $3,000 increase in the Citizens Police Academy (0352) being a new line item and program planned for 2025 111 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Firing Range PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson POLICE FIRING RANGE (2103-711) Goals/Responsibilities Our firing range budget provides for use-of-force training in firearms, less lethal weapons and other defensive tools. Our officers are trained to State standards and industry best practices to handle a full spectrum of force incidents, including active shooters. Many of our employees are also involved in providing crisis incident training to other agencies around the state of Wisconsin and to students at Fox Valley Technical College. We are recognized as a leading training agency in the state by the Department of Justice Training and Standards Bureau. Activities  Range dry-fire exercises  Reloading and malfunction drills  Simulation (non-lethal training ammunition) exercises (marking cartridges)  SIRT training (non-live fire that uses lasers to identify shot placement)  Scenario and isolation exercises  Active shooter team responses, including inter-departmental training  Moving target drills  Movement and cover exercises  Less-lethal force and changing force drills 2024 Accomplishments  Maintained 100% compliance with State of Wisconsin Handgun Standards  Hosted our first outside agency shoot at the Neenah Police Department range  Continued to implement Micro Red Dot Sight (MRDS) program for duty use of handguns 2025 Goals/Plans  Maintain 100% compliance with State of Wisconsin Handgun Standards  Maintain 24+ hours of continued training for all sworn members  Continue to transition officers to Micro Red Dot Sight (MRDS) system on their handguns  Utilize a vehicle in the new range for officer shooting/fighting around vehicles quarterly shoot  Perform more firearms training Major Increases/Decreases in 2025 Budget Request $3,000 decrease in Targets & Ammunition (0329) due to having our own internal range 112 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: School Liaison Program PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson SCHOOL LIAISON PROGRAM (2104-711) Goals/Responsibilities: The School Resource Officer (SRO) program is our strongest partnership program. It provides educational and preventive opportunities for our children that reduce their involvement in drugs, gangs and crime. It also works to identify and prevent crimes against children. Our SRO program is perhaps our most successful community program within the department. Activities:  Conduct daily patrols in and around schools  Give classroom presentations  Investigate and document crimes  Act as juvenile law expert for the department  Monitor and enforce truancy violations  Participate in school board meetings as requested by the district  Testify in expulsion hearings  Provide security at school events/games  Respond to reports of crimes/disturbances in schools  Conduct parking lot checks and school parking enforcement  Serve as a liaison between the police department, Neenah Joint School District and Winnebago County Human Services  Welfare checks - work with school staff on mental health aspect for students  Work with the Threat Assessment Team to streamline and modify the District's threat assessment process  Researched and proposed new safety protocols for the District; "I Love You Guys" Foundation  Assisted the District with transitional planning to the new Neenah High School in Fox Crossing 2024 Accomplishments: (These statistics are only from January to June 2024)  Responded to 386 calls for service around the schools and district during these months. o Of those 386 calls, SROs investigated or assisted with 22 sexual assault cases. These large investigations require advanced training and careful coordination with the school district and families.  Issued 25 citations to enforce various ordinance violations in the school district.  Gave numerous presentations included a 4 th amendment presentation to every 8th grader (~500 students), a sex crimes presentation to every 8th grader (~500 students), a responsibility safety talk (~246 kids) and numerous other smaller presentations.  Provided law enforcement presence at school socials and community nights.  Assisted Fox Crossing Police Department and the High School with spring graduation events.  Contributed as members of the District Emergency Operations Planning Committee.  Continued to develop professional relationships with new administrators in the district.  Attended ALICE trainings to add a new level of safety to all schools in the district. They have been working on trying to incorporate this training in future safety planning.  Investigated numerous tips from "Speak up - Speak Out" which required coordination with the school district's mental health coordinator.  Began to implement new safety procedures for the school district including planning reunification exercises.  Continued to attend other specialized SRO trainings and conferences around the state.  Worked with the Threat Assessment Team to streamline and modify the district's threat assessment process. 113 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: School Liaison Program PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson  Worked with various other agencies who needed to meet with NJSD students.  Started a new system putting a link on the student's Chromebook where they could request to meet with an SRO.  Began vaping diversion education for all 4 th graders. 2025 Goals/Plans:  Continue our excellent working relationship with the NJSD, including enhancing relationships with new staff and all students.  Work to improve safety protocols and standards. This includes routine tabletop exercise and trainings. In addition, focus additional training on reunification and implementing new ideas gained from the ALICE training.  Continue to stay consistent with state level SRO standards.  Take a detailed and focused approach to a vape diversion program in the middle school.  Implement and start utilizing a new "SROApp". This will allow SROs to better track their daily activities and allow the school district to see real time statistics.  Implement new sextortion trainings to students in the middle school.  Rotate between all elementary schools each day regarding spending time with staff and students in the morning hours. Major Increases/Decreases in 2025 Budget Request: No Major Changes   IS Service/Internal (0255) Increase of $77,080 per the IS Department budget projections 114 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Crossing Guards PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson POLICE CROSSING GUARDS (2105-711) Goals/Responsibilities: The Crossing Guard Program manages the safe movement of pedestrian students before and after school through high-volume traffic locations. Activities:  Staff 15 regular locations twice per day  Report violations to patrol  Tabulate number of children crossing at each location  Review crossing patterns for justification of positions 2024 Accomplishments:  Conducted hiring process for additional crossing guards  Completed an evaluation for each crossing guard  Trained several new crossing guards  Continued with annual training of safely crossing children  Recognized our members in 2024 for Crossing Guard Appreciation Week  Maintained a pool of several alternate crossing guards to fill open shifts 2025 Goals/Plans:  Monitor traffic changes caused by detours, construction, etc. for impact on student safety  Share information with the City Traffic Engineer to identify crossing guard locations that should be created/eliminated  Continue with annual evaluations for each crossing guard after the 2024-25 school year  Continue with annual training of safely crossing children  Evaluate and implement necessary changes to crossing guard locations based on closures/consolidations /new locations of schools within the district for the 2025-26 school year. Major Increases/Decreases in 2025 Budget Request: No Major Changes 115 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: Code Enforcement PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson CODE ENFORCEMENT Goals/Responsibilities: The purpose of this position is to provide general code enforcement functions and to administer and enforce municipal code pertaining to property maintenance and quality of life (i.e., junk and debris; junked, unlicensed, and improperly parked vehicles/trailers; signs; long grass; snow removal; vision clearance; dwelling maintenance; etc.). With these types of violations being one of the top complaints from citizens, it is essential to have a dedicated person to handle these types of complaints and to be proactive and address issues before they become bigger issues. Activities:  Plans and coordinates inspection work assignments and scheduling.  Receives and investigates code enforcement complaints from members of the public, as well as other city officials.  Proactively patrols looking for code enforcement violations, sometimes focusing on a specific type of violation or a specific area of the city.  Educates residents, property owners and businesses on municipal code and works on gaining compliance for violations.  Takes enforcement action as needed in the form of violation notices, administrative fees, municipal citations, and long form citations.  Prepares citations for violations, issues citations to violators, and explains the citation and municipal court process. Inspects properties prior to court. Testifies in court about cases and the current state of defendants' properties.  Works with other city officials and departments including sworn officers, the Department of Public Works, the Department of Community Development, city council, etc. regarding violations in the city.  Fields questions from the public regarding municipal code.  Assists the police department in miscellaneous duties as needed (i.e. traffic control, Excel/programming help, special projects). 2024 Accomplishments:  In 2032, 1,168 total inspections were performed, and 438 new cases were started despite the fact code enforcement was on light duty or FMLA leave for over half the year. Additionally, 81% of code enforcement cases were closed without having to issue any fees or citations. So far in 2024, 1,488 inspections have been completed, 412 new cases have been started, and the rate for cases being closed without fees or citations is 80%.  The Code Enforcement Standard Processes Guide continues to be updated, as needed.  Code Enforcement Officer has been recognized by her peers multiple for her work ethic, attitude, and enthusiasm for professional growth and development. 2025 Goals/Plans:  Incorporate the use of Survey 123 and other ESRI tools to efficiently keep track of statistics.  Continue to update the Code Enforcement Standard Process Guide, as needed.  Work towards reducing the number of citizen complaints.  Address repeat offender properties and keep closer tabs on them when there is no active case to ensure they do not get out of hand again. Major Increases/Decreases in 2023 Budget Request: $3,360 increase in IS Services/Internal (0258) per IT Department 116 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: CSA/Animal Control PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson CSA/ANIMAL CONTROL (2107-711) Goals/Responsibilities: The Community Service Aide (CSA) program improves our ability to provide valued services to our community. CSA duties are limited to tasks that do not require a sworn officer. Additionally, we have found the CSA program is one of our best means of recruitment for sworn officer positions. We intend to grow the program and further enhance our recruitment ability for the future. The CSA employees are also our parking enforcement officers, but those activities and associated costs are addressed under the parking budget. Activities:  Complete reports for non-criminal incidents  Investigate and document animal complaints  Enforce parking regulations  Take lost/found property reports  Manage found bike inventory  Provide fingerprinting services, as needed  Perform traffic control  Assist at community events/parades  Transport large property items to station  Conduct vacation checks  Enforce nuisance ordinances  Assist disabled motorists 2024 Accomplishments:  Provided more regularly scheduled coverage for parking enforcement and CSA staffing  Hired two more CSAs  Focused on additional training 2025 Goals/Plans:  Continue to provide more regularly scheduled coverage for parking enforcement and CSA staffing  Increase training to better prepare CSAs for future jobs in law enforcement  Continue to recruit and hire more CSAs in an attempt to get to full staffing Major Increases/Decreases in 2025 Budget Request: $3,000 increase to Outside Services (0236) increase annual cost to the Neenah Animal Shelter 117 CITY OF NEENAH 2025 OPERATING BUDGET REQUEST Department/Office: Police Budget: K9 Program PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson K9 PROGRAM (2109-711) Goals/Responsibilities: The K9 Program exists as an enhancement to the patrol effort. The K9 Program provides a unique tool for locating contraband, recovering evidence, controlling subjects and finding subjects. Activities:  Conduct drug searches during search warrant execution  Conduct drug sniffs on traffic stops  Conduct school searches  Assist in clearing buildings and conducting large searches  Participate in community events and public appearances  Train with other K9 teams several times per month 2024 Accomplishments:  Due to the passing of K9 Bobby in January of 2024 and the retirement of K9 Cam in May of 2024, there are no major accomplishments to list. 2025 Goals/Plans:  Transition to one patrol dog  Transition Patrol Lieutenant to K9 Unit Supervisor  Organize an annual fundraising event Major Increases/Decreases in 2025 Budget Request: No Major Changes 118 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE OPERATIONS/CAP. OUTLAY POLICE OPERATIONS (2101-711) 0101 Salaries 3,885,676 4,319,330 2,957,618 4,175,060 4,412,270 4,405,270 4,405,270 0103 Temporary Wages 191 3,000 0 3,000 3,000 3,000 3,000 0104 Overtime Wages 437,589 350,000 323,223 372,500 372,500 362,500 362,500 0105 Reimbursement Wage/Fringe (3,060) (10,000) (726) (1,000) (10,000) (10,000) (10,000) 0106 FLSA Overtime Wages 4,406 2,000 1,841 2,500 3,000 3,000 3,000 0108 Grant Overtime 383 10,000 0 0 10,000 10,000 10,000 0110 Health Insurance 966,360 1,023,420 767,610 1,023,420 1,204,750 1,164,910 1,164,910 0111 Fringes 1,066,421 1,274,990 891,256 1,236,770 1,279,460 1,280,460 1,280,460 0112 Grant Fringes 93 2,430 0 0 2,500 2,500 2,500 0115 Training 44,260 70,410 38,968 59,000 60,000 56,000 56,000 0117 Clothing Allowance 22,506 25,000 11,297 15,000 25,000 23,500 23,500 0120 Protective Vest Repl Fd 3,900 5,200 2,350 5,200 4,500 4,500 4,500 0122 Travel Expenses (115) 1,000 397 1,000 1,000 1,000 1,000 0123 Auto Allowance 21 0 0 0 0 0 0 0126 Department Awards 2,382 4,000 2,879 4,000 4,000 4,000 4,000 0128 Empl Recognition Awards 1,357 500 0 0 0 0 0 0202 Outside Printing 1,395 1,500 3,218 3,220 2,000 2,000 2,000 0203 Postage 1,587 2,500 1,067 2,000 2,000 2,000 2,000 0207 Dues & Memberships 3,019 3,100 2,290 3,100 3,100 3,100 3,100 0210 Maint of Computer Hardwre 888 1,350 301 1,350 1,350 1,350 1,350 0212 Maint of Office Equipment 38 500 18 500 500 500 500 0213 Maint of Motor Vehicles 26,031 18,500 16,299 18,500 18,500 18,500 18,500 0214 Maint of Buildings 32,270 40,000 32,393 40,000 40,000 38,000 38,000 0215 Maint of Radio Equipment 9,582 10,000 6,082 10,000 10,000 10,000 10,000 0216 Maint of Operating Equip 377 3,000 49 1,000 1,000 1,000 1,000 0218 Maint Of Software 1,840 6,760 1,145 6,760 6,760 6,760 6,760 0219 Maintenance of Land 347 2,500 633 2,500 1,000 1,000 1,000 0221 Telephone 5,882 5,280 3,794 5,280 5,410 5,410 5,410 0222 Electricity 42,581 50,000 26,493 39,000 41,730 41,730 41,730 0223 Natural Gas 16,031 20,000 7,491 20,000 21,400 21,400 21,400 0224 Water & Sewer 4,971 5,500 3,101 5,500 5,720 5,720 5,720 0225 Commercial Dumpster 1,454 1,600 1,210 1,600 1,600 1,600 1,600 0226 Storm Water 1,937 2,480 1,820 2,480 2,600 2,600 2,600 0227 Cellular Telephone 21,245 20,500 12,573 15,000 15,000 15,000 15,000 0228 Other Communications/GPS 724 900 360 600 500 500 500 0231 Care of Prisoners 8,900 10,000 5,403 10,000 10,000 10,000 10,000 0235 Outside Software Services 4,556 6,600 14,702 14,710 7,200 7,200 7,200 0236 Outside Services 21,701 21,600 16,106 34,000 21,600 21,600 21,600 0237 Pest Control 499 500 266 500 500 500 500 0254 Printer / Copies 7,842 8,660 5,842 8,660 8,300 8,300 8,300 0255 IS Services / Internal 218,820 206,690 155,017 206,690 221,400 221,400 221,400 0258 GIS Services/Internal 13,270 0 0 0 0 0 0 0262 Public Relations/Services 4,508 5,000 4,879 5,000 5,000 5,000 5,000 0293 Maint Of Motor Veh/Fleet 12,039 19,800 11,042 16,000 19,480 19,480 19,480 119 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE OPERATIONS/CAP. OUTLAY (cont.) 0294 Oil and Fluids/Fleet 1,647 1,870 1,532 2,000 0 0 0 0301 Office Supplies 6,364 9,500 5,479 9,500 9,000 9,000 9,000 0302 Inhouse Printing 51 750 47 200 0 0 0 0303 Computer Operation Suppli 330 1,000 91 100 0 0 0 0306 Cleaning/Janitor Supplies 9,343 10,500 6,081 8,500 10,500 10,500 10,500 0308 Books and Periodicals 30 100 97 20 20 20 20 0310 Gasoline & Oil 60,526 59,600 45,008 59,600 60,800 60,800 60,800 0319 Safety Supplies 7,372 17,000 5,703 17,000 17,000 17,000 17,000 0320 Small Tools 1,413 1,500 1,221 1,500 1,500 1,500 1,500 0326 Photography Supplies 4,434 2,100 1,825 2,100 2,100 2,100 2,100 0333 All Other Supplies 5,500 7,300 4,359 7,000 7,000 7,000 7,000 0343 Small Program Packages 0 1,500 0 0 0 0 0 0344 Small Equipment 9,674 16,000 12,760 15,000 15,000 15,000 15,000 0347 Small Computer Hardware 5,160 6,000 3,635 6,000 7,500 7,500 7,500 0348 Bike Patrol 320 1,000 423 1,000 1,000 1,000 1,000 0349 Neighborhood Policing 1,637 1,500 1,131 1,500 1,500 1,500 1,500 0350 Employee Wellness 10,300 15,000 5,800 15,000 15,000 15,000 15,000 0351 Evidence Room 0 0 0 0 3,500 3,500 3,500 0352 Citizens Police Academy 0 0 0 0 3,000 3,000 3,000 0353 Promotional Networking 0 0 0 0 1,000 1,000 1,000 POLICE OPERATIONS 7,020,805 7,708,320 5,425,499 7,516,420 8,001,050 7,937,710 7,937,710 229,390 CAPITAL OUTLAY (2181-711) 8108 Office Furniture & Equip 2,269 5,000 4,268 5,000 5,000 5,000 5,000 8113 Communication Equipment 0 3,000 1,508 3,000 3,000 3,000 3,000 8115 Computer Hardware Outlay 1,258 5,000 925 930 0 0 0 8133 All Other Equipment 19,196 34,900 10,223 34,900 31,100 31,100 31,100 CAPITAL OUTLAY 22,723 47,900 16,924 43,830 39,100 39,100 39,100 (8,800) POLICE FIRING RANGE (2103-711) 0115 Training 0 500 319 320 0 0 0 0329 Targets & Ammunition 27,051 30,000 12,485 30,000 27,000 27,000 27,000 0333 All Other Supplies 620 10,000 1,452 1,500 10,000 10,000 10,000 0344 Small Equipment 1,352 4,000 328 1,000 4,000 4,000 4,000 POLICE FIRING RANGE 29,023 44,500 14,584 32,820 41,000 41,000 41,000 (3,500) POLICE SCHOOL LIAISON (2104-711) 0101 Salaries 179,477 183,740 122,131 183,790 187,860 187,860 187,860 0104 Overtime Wages 19,076 27,500 11,811 27,500 27,500 27,500 27,500 0110 Health Insurance 36,840 38,990 29,250 38,990 45,500 44,000 44,000 0111 Fringes 50,783 56,390 35,756 56,400 60,260 60,260 60,260 0115 Training 1,328 2,000 1,757 2,000 2,000 2,000 2,000 0117 Clothing Allowance 125 500 0 0 0 0 0 0207 Dues & Memberships 0 80 100 100 100 100 100 0213 Maint of Motor Vehicles 75 1,000 65 250 500 500 500 0215 Maint of Radio Equipment 168 1,000 390 600 1,000 1,000 1,000 0227 Cellular Telephone 1,094 1,250 821 730 1,000 1,000 1,000 0235 Outside Software Services 0 0 375 380 380 380 380 0255 IS Services / Internal 10,510 12,690 9,518 12,690 13,200 13,200 13,200 0258 GIS Services/Internal 740 0 0 0 0 0 0 0293 Maint Of Motor Veh/Fleet 251 1,650 601 610 1,030 1,030 1,030 0294 Oil and Fluids/Fleet 86 260 89 250 0 0 0 0310 Gasoline & Oil 1,252 680 1,098 1,400 1,400 1,400 1,400 POLICE SCHOOL LIAISON 301,805 327,730 213,762 325,690 341,730 340,230 340,230 12,500 120 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SCHOOL CROSSING GUARDS (2105-711) 0103 Temporary Wages 59,192 64,000 43,362 64,000 64,000 64,000 64,000 0111 Fringes 1,970 2,250 1,524 2,250 2,530 2,530 2,530 0115 Training 0 120 0 0 120 120 120 0117 Clothing Allowance 904 2,440 1,124 2,000 2,440 2,440 2,440 0333 All Other Supplies 1,238 1,530 1,728 1,730 1,530 1,530 1,530 SCHOOL CROSSING GUARDS 63,304 70,340 47,738 69,980 70,620 70,620 70,620 280 CODE ENFORCEMENT (2106-711) 0101 Salaries 42,127 48,480 35,764 49,510 51,600 51,600 51,600 0110 Health Insurance 18,360 19,490 14,580 19,490 22,750 22,000 22,000 0111 Fringes 8,020 9,090 6,706 9,280 9,740 9,740 9,740 0115 Training 295 500 0 420 500 500 500 0117 Clothing Allowance 268 300 100 500 500 500 500 0202 Outside Printing 288 500 0 0 0 0 0 0203 Postage 126 400 559 600 600 600 600 0207 Dues & Memberships 0 50 0 0 50 50 50 0213 Maint of Motor Vehicles 5 1,000 25 100 1,000 1,000 1,000 0215 Maint of Radio Equipment 0 100 90 100 100 100 100 0227 Cellular Telephone 464 500 268 500 500 500 500 0236 Outside Services 60 500 54 100 250 250 250 0255 IS Services / Internal 5,370 6,040 4,530 6,040 9,400 9,400 9,400 0258 GIS Services/Internal 740 0 0 0 0 0 0 0293 Maint Of Motor Veh/Fleet 0 1,100 146 500 60 60 60 0294 Oil and Fluids/Fleet 0 190 31 190 0 0 0 0301 Office Supplies 0 250 0 0 0 0 0 0310 Gasoline & Oil 339 1,900 409 600 1,900 1,900 1,900 0333 All Other Supplies 0 250 0 100 250 250 250 0344 Small Equipment 0 250 0 50 200 200 200 CODE ENFORCEMENT 76,462 90,890 63,262 88,080 99,400 98,650 98,650 7,760 CSA/ANIMAL CONTROL (2107-711) 0103 Temporary Wages 40,227 40,000 38,874 40,000 40,000 40,000 40,000 0111 Fringes 1,338 1,410 1,370 1,410 1,580 1,580 1,580 0117 Clothing Allowance 2,707 2,060 1,825 2,060 2,060 2,060 2,060 0213 Maint of Motor Vehicles 5,052 1,000 236 700 1,000 1,000 1,000 0215 Maint of Radio Equipment 0 300 240 300 300 300 300 0227 Cellular Telephone 939 1,000 563 600 1,000 1,000 1,000 0236 Outside Services 20,948 27,000 16,500 28,000 30,000 30,000 30,000 0293 Maint Of Motor Veh/Fleet 889 3,300 1,168 1,750 2,080 2,080 2,080 0294 Oil and Fluids/Fleet 123 280 133 280 0 0 0 0310 Gasoline & Oil 3,408 5,500 2,719 3,500 5,500 5,500 5,500 0333 All Other Supplies 608 400 14 150 400 400 400 0344 Small Equipment 360 200 0 100 200 200 200 CSA/ANIMAL CONTROL 76,599 82,450 63,642 78,850 84,120 84,120 84,120 1,670 K-9 PROJECT (2109-711) 0101 Salaries 6,016 6,000 1,170 3,000 3,000 3,000 3,000 0111 Fringes 1,484 1,560 304 780 810 810 810 0115 Training 343 2,000 0 0 1,000 1,000 1,000 0207 Dues & Memberships 448 350 0 0 280 280 280 0213 Maint of Motor Vehicles 256 1,200 39 250 600 600 600 0236 Outside Services 0 200 0 0 200 200 200 0238 Professional Services 4,696 3,000 3,664 3,670 1,500 1,500 1,500 0293 Maint Of Motor Veh/Fleet 474 1,650 1,078 1,080 640 640 640 0294 Oil and Fluids/Fleet 0 290 0 0 0 0 0 0323 Dog Supplies 3,275 4,000 538 1,000 2,000 2,000 2,000 0333 All Other Supplies 5 500 0 0 250 250 250 K-9 PROJECT 16,997 20,750 6,793 9,780 10,280 10,280 10,280 (10,470) 121 City of Neenah Operating Budget For Fiscal Year 2025 ACCOUNT 2023 2024 2024 YTD 2024 2025 DEPT 2025 2025 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PARKING ENFORCEMENT (2135-711) 0103 Temporary Wages 0 0 0 0 40,000 40,000 40,000 0111 Fringes 0 0 0 0 1,580 1,580 1,580 0117 Clothing Allowance 0 0 0 0 500 500 500 0202 Outside Printing 0 0 0 0 2,300 2,300 2,300 0203 Postage 0 0 0 0 500 500 500 0205 Debit Card Fees 0 0 0 0 3,500 3,500 3,500 0213 Maint of Motor Vehicles 0 0 0 0 1,250 1,250 1,250 0215 Maint of Radio Equipment 0 0 0 0 500 500 500 0218 Maint Of Software 0 0 0 0 30,000 0 0 0227 Cellular Telephone 0 0 0 0 1,000 1,000 1,000 0236 Outside Services 0 0 0 0 3,000 3,000 3,000 0255 IS Services / Internal 0 0 0 0 7,000 7,000 7,000 0293 Maint Of Motor Veh/Fleet 0 0 0 0 1,060 1,060 1,060 0301 Office Supplies 0 0 0 0 50 50 50 0310 Gasoline & Oil 0 0 0 0 2,000 2,000 2,000 0333 All Other Supplies 0 0 0 0 100 100 100 0347 Small Computer Hardware 0 0 0 0 0 0 0 PARKING ENFORCEMENT 0 0 0 0 94,340 64,340 64,340 64,340 TOTAL POLICE DEPARTMENT 7,607,718 8,392,880 5,852,204 8,165,450 8,781,640 8,686,050 8,686,050 293,170 Percent Budget Change 3.49% 122 Department/Office: Police Program: Public Safety Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Chief 19 1.00 19 1.00 19 1.00 19 1.00 Assistant Chief 16 1.00 16 1.00 16 1.00 16 1.00 Captain 15 2.00 15 2.00 15 2.00 15 2.00 Lieutenants 83,232 - 96,408 5.00 85,313 - 98,819 5.00 85,313 - 98,819 5.00 85,313 - 98,819 5.00 School Resource Officers 73,872 - 87,229 2.00 75,719 - 89,409 2.00 75,719 - 89,409 2.00 75,719 - 89,409 2.00 Investigative 73,872 - 87,229 5.00 75,719 - 89,409 5.00 75,719 - 89,409 5.00 75,719 - 89,409 5.00 Community Policing Coord. 73,872 - 87,229 1.00 75,719 - 89,409 1.00 75,719 - 89,409 1.00 75,719 - 89,409 1.00 Sergeants-Patrol 74,231 - 87,644 3.00 76,087 - 89,835 3.00 76,087 - 89,835 3.00 76,087 - 89,835 3.00 Sergeant-Investigative 74,231 - 87,644 2.00 76,087 - 89,835 2.00 76,087 - 89,835 2.00 76,087 - 89,835 2.00 Patrol Officer 60,347 - 83,075 20.00 61,855 - 85,152 20.00 61,855 - 85,152 20.00 61,855 - 85,152 20.00 Traffic Safety Officer 73,872 - 87,229 1.00 75,719 - 89,409 1.00 75,719 - 89,409 1.00 75,719 - 89,409 1.00 Behavioral Health Officer 73,872 - 87,229 1.00 75,719 - 89,409 1.00 75,719 - 89,409 1.00 75,719 - 89,409 1.00 Support SVC Supervisor 10 1.00 10 1.00 10 1.00 10 1.00 Executive Admin. Assistant 8 1.00 8 1.00 8 1.00 8 1.00 Evidence Custodian 8 1.00 8 1.00 8 1.00 8 1.00 Records/Accreditation Asst. 8 1.00 8 1.00 8 1.00 8 1.00 Code Enforcement Officer 7 1.00 7 1.00 7 1.00 7 1.00 Building Custodian 7 1.00 7 1.00 7 1.00 7 1.00 Records/LRMS Coordinator 6 1.00 6 1.00 6 1.00 6 1.00 Rec. Clerk/Crt Coordinator 6 1.00 6 1.00 6 1.00 6 1.00 Records Clerk/Data Entry 6 1.00 6 1.00 6 1.00 6 1.00 Communication Techs 6 3.00 6 3.00 6 3.00 6 3.00 Subtotal 56.00 56.00 56.00 56.00 Fleet Maint. Specialist 8 0.53 8 0.53 8 0.53 8 0.53 Admin. Asst. 6 0.67 6 0.67 6 0.67 6 0.67 1.20 1.20 1.20 1.20 TOTAL XXX 57.20 XXX 57.20 XXX 57.20 XXX 57.20 Proposed Budget Adopted Budget STAFFING PART-TIME Current Budget Requested Budget CITY OF NEENAH 2025 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME 123 THIS PAGE IS INTENTIONALLY LEFT BLANK 124 2023 2024 2025 % 2025 % 2025 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 5,865,345$ 6,023,610$ 6,806,240$ 12.99% 6,421,440$ 6.60% 6,421,440$ 6.60% No. of Employees (FTE) 41.03 41.05 44.42 8.20% 41.56 1.25% 41.05 0% Increases (Decreases) to Expenditures Requested Mayor Recommended and Council Adopted (384,800)$ Mayor's Comments: (City of Neenah Share Only) The City of Neenah share of departmental costs for 2025 is 61.12%. NEENAH-MENASHA FIRE RESCUE (City of Neenah Share) Recommendations as jointly directed by the Mayor's of both cities. Specific details of the changes can be found in the full neenah Menasha Fire Rescue line item budget in the "Internal Service Fund" section at the end of this budget document. Neenah-Menasha Fire rescue (NMFR) is committed to providing a quality of public service that ensures the safety and well-being of our communities. We are committed to protecting lives and property to help provide an exceptional quality of life for our citizens. NMFR responds to over 3,000 emergency calls for service annually. NMFR provides our citizens fire suppression, emergency medical services, special operations, and water/ice rescue. NMFR spends numerous hours training to prepare its firefighters and provide skills needed to deal with the many hazardous conditions that occur when responding to emergencies. Fire prevention activities include conducting over 3,200 inspections annually, fire investigations, tank inspections and plan reviews. NMFR's award winning public education programs reach over 12,000 people a year through open houses, safety fairs, parades, station tours, school visits and formal programs. The Cities of Neenah and Menasha share department costs based upon a four-factor formula. Total Reductions directed by the Mayors of both Neenah and Menasha totalled $629,540. The City of Neenah's 61.12% share of the total reductions was $384,800. Specific details can be found in the full Neenah-Menasha Fire Rescue budget at the end of this budget document. Operating Budget Information/Number of Employees Budget Adjustments Department Head Travis Teesch Major Activities 125 THIS PAGE IS INTENTIONALLY LEFT BLANK 126 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Mission Statement: Neenah-Menasha Fire Rescue consists of committed professionals whose mission is to provide the highest standard of service through fire suppression, prevention, education, emergency medical response, technical rescue and community interaction to preserve the quality of life and property for all of those within the Cities of Neenah and Menasha. Vision Statement: Our vision at Neenah-Menasha Fire Rescue is to have a positive, motivated, educated department. We strive to meet the community demands. We will accomplish this with an organized and defined structure. We encourage change, use resources to the full extent and work closely with outside agencies. Our department activities can be broken down into three major divisions: Operations, Training and Prevention Operations Neenah – Menasha Fire Rescue maintains and operates out of four fire stations strategically placed in Neenah and Menasha to ensure an excellent response time to all areas of the cities. Total call volume continues to rise with 2023 being a record high year. Since the merger in 2023 call volume has increased by 45% along with a 10% population increase over the last six years. In 2024, our auto aid agreement with Appleton Fire Department (AFD) was expanded providing both AFD and NMFR with improved responses to structure fires. Wisconsin Emergency Management (WEM) has resumed all Task Force 1 operations; NMFR is an active partner in that undertaking. Our participation enhances our abilities to respond to large scale disasters and rescue operations that are very technical in nature. Deputy Fire Chief Shane Krueger oversees department operations. 127 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Professional Development “Professional Development” for many jobs you get “trained” on how to use or do a specific tool or task on your orientation, other careers that require perfection with specific equipment and decision making skills have continued education or “Professional Development”. Professional Development and Credentialing: A wide variety of people, such as teachers, military officers, health care professionals, firefighters, law enforcement officers, lawyers, accountants and engineers engage in professional development. Individuals may participate in professional development because of an interest in lifelong learning, a sense of moral obligation, to maintain and improve professional competence, to enhance career progression, to keep abreast of new technology and practices, or to comply with professional regulatory requirements. Approaches to professional development, include consultation, coaching, lesson study, mentoring, reflective supervision and technical assistance. NMFR uses all of these professional development approaches through our Job Performance Requirements (JPR’s), Task Books and Subject Matter Experts (SME). Currently, NMFR has nearly 200 JPR’s which are used to train and hone firefighters skills. We use these JPR’s in our Task Books which include Probationary Firefighter, Driver/Operator, Inspector/Investigator (under development) and Fire Officer. One of my greatest challenges is the department structure 3 shifts, 4 stations and 68 personnel. NMFR has SME’s in; water rescue, technical rescue, vehicle extrication, fire suppression and incident management. I use these SME’s to continue to develop department personnel skills and knowledge. NMFR and the Oshkosh Fire Department completed our 5 th joint recruit class in April of 2024. This is a great partnership between neighboring communities as it reduced the time commitment of on-duty crews working with recruit school (5 weeks). Department credentialing through the Center for Public Safety Excellence (CPSE) is a key component of NMFR's commitment to professional development. The CPSE credentialing process is designed to validate the knowledge, skills, and competencies of fire service professionals, ensuring they meet the highest standards in the industry. Professional Development is not practicing until you get it right… … It is practicing until you can’t get it wrong. Assistant Fire Chief Jim Peglow oversees department training activities.  Structure Fire Attack  SCUBA Dive Rescue – Open Water & Ice  Wild Land Fire Attack  Active Shooter  Pump Operations – Water Movement  Emergency Medical Training  High Rise – Aerial Operations  Technical Rescue – Trench, Building Collapse, High Angle  Shore & Boat Based Open Water Rescue  Mental Health – EAP, PTSD & Suicide 128 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Fire Prevention, Fire Investigations and Public Education NMFR Fire Prevention Bureau, encompasses Fire Prevention, Fire Inspections, Fire Investigations, and Public Education. Fire prevention programs include detailed review of all new construction, remodeling of existing structures, refurbishing older facilities, and changes to any and all fire detection and suppression systems of all commercial properties and multi-family residential facilities. Fire inspections are required to be completed by Wisconsin State Statute, for all commercial businesses and multi-family (3 family or more) residential structures, within our jurisdiction, with most occupancies being done two times annually. This requirement is aided by the 2% dues funding from the State of Wisconsin. In 2024, the City of Neenah’s 2% dues funding check was $125,892,97, and the City of Menasha’s was $71,533.97 for a total of $199,450.94. Fire investigations are required by Wisconsin State statute 165.55, which requires that every fire shall be investigated for cause and origin, as well as circumstances. NMFR conducts investigations of every fire that occurs within our jurisdiction and works in conjunction with law enforcement when a fire is determined or suspected to be incendiary or criminal in nature. Total Inspections Completed 3,801 Inspection History by Inspection Type Total Pre-Incident Value $28,701,149.00 Total Fire Loss $1,485,359.00 Total Saved $27,215,790.00 129 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Fire and life safety education (public education), including our juvenile fire setter intervention program, remain active as well. Our Public Education Team, along with operations personnel, provided public education programs, fire/life safety presentations, and general fire safety educational information, to more than 17,400 children and adults through video, social media, and virtual meetings when in person meetings couldn’t be held. The team continues to conduct fire safety programs at public and private schools in the Neenah and Menasha school districts during the fire prevention month of October. NMFR has a multi-age based program for Elementary, Middle and High School students to provide age-appropriate fire safety presentations. NMFR focuses on adult and elderly programs including our ongoing residential smoke detector installs in single family residential homes throughout the cities of Neenah and Menasha at no cost to the residents through donations from the American Red Cross. All these special disciplines have proven to reduce injury and death yet is difficult when we attempt to compile a true perspective of the impact. Actual quantifiable numbers for fires prevented, and/or lives saved, by the information shared and lessons learned during our interaction with individuals cannot be measured as we cannot place a number or dollar amount on an incident that never occurs. However, we are very confident that maintaining the outstanding level of service that is provide through NMFR, certainly makes a huge difference and is without a doubt saving lives and property within the communities of Neenah and Menasha. In the absence of an Assistant Fire Chief – Fire Marshal prevention/inspection activities are being overseeing by all administrative staff with Deputy Chief Shane Krueger taking the primary role. 2024 Accomplishments:  Held the 5 th Regional Joint Recruit Training Academy with Oshkosh Fire Department.  Hired and trained five new firefighters to replace the four who retired and one who left.  Goal setting with Shift Commanders and Administration Staff.  Successfully completed the State of Wisconsin 2% Dues Audit.  Expanded our internship program reach to include Waukesha Technical College.  Ladder Truck ordered.  Heavy Rescue Vehicle ordered.  Five people promoted to Fire Officer.  Received a $12,000 grant for Jaws of Life  Secured a grant of $227,000 to replace radios.  Received $500,000 grant for training tower upgrades/replacement.  Held an employee recognition ceremony at training center 2025/2026 Goals:  Evaluate department policies and SOG’s and implement the Lexipol training platform.  Transition from operating with two Medium Duty Rescue vehicle to one Heavy Duty Vehicle  Review Administrative positions to include comp & class of similar size departments.  Review Shift Commander roles and responsibilities.  Implement an officer training academy for newly promoted officers (Captain rank).  Begin succession planning for Assistant Chief – Training  Prepare the department for CPSE accreditation.  Begin improvements to Station #31 and the training grounds.  Implement a Chaplain/PEER support program.  Implement a Fire Ops academy for elected officials and other stakeholders. 130 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Major Increases/Decreases in 2025 Operating Budget: Listed below are major increases/decreases $5,000 and over. Increases/decreases less than $5,000 are not listed below. Salaries (0101): Increase of $410,600. Recommendations: To address these challenges and ensure continued excellence in service delivery, I recommend the following staffing enhancements: 1. Increase Line Personnel: o Hire an additional line personnel, adding one firefighter per shift (three total). This will increase our daily minimum staffing level from 17 to 18 firefighters, improving our response capacity and reducing wait times for those in need of our services. 2. Training Support: o Hire a Training Captain to assist the Assistant Chief of Training. This addition will help us maintain our ISO I standards and ensure our personnel receive the highest level of training and preparedness. 3. Administrative Support o Hire a part-time Administrative Assistant. This position will support our administrative functions and facilitate our pursuit of fire department accreditation from the Center for Public Safety Excellence (CPSE), which is our next logical step following our recent achievement of an ISO I rating. Background: Neenah-Menasha Fire Rescue (NMFR) was established on January 1, 2003, following the consolidation of the City of Neenah Fire Department and the City of Menasha Fire Department. We serve a growing population of over 45,000 residents with a dedicated team of 68 career employees, including 63-line staff divided into three shifts of 21 personnel each, and a team of 5 administrative staff. Our department operates from four strategically located fire stations, providing comprehensive emergency services, including fire suppression, auto extrication, and ice/water rescue. Current Staffing: At the time of consolidation, our staffing levels were reduced from 73 to 68 personnel. Currently, our daily minimum staffing level is 17 personnel, which partially meets the NFPA-1710 standard for a typical house fire response. However, our staffing levels fails to meet the standard regarding the number of personnel assigned to each apparatus. Overtime (0104): This number can be reduced to $185,000 if the staffing recommendations listed above are achieved. Otherwise, increase of $100,000 to a total of $325,000 for 2025 based on historical usage. Funds are used for training, staffing, and public relations activities. Retirements are usually done within the first quarter of every year and the positions are not filled until after the first quarter . This creates open positions that need to be backfilled when staffing drops below minimum. Health Insurance (0110): Increase of $365,700 per City of Neenah Finance Department. Fringes (0111): Increase of $252,880 per City of Neenah Finance Department. Maint. of Software (0218): Increase of $56,270. This line is increased to include Office 365 licenses for all staff. Currently only administered staff and shift commanders have this level of license ($14,500). Also included in this increase are funds for the purchase and implementation of Lexipol to manage our department policies, procedures, and guidelines. Lexipol provides a comprehensive, customizable solution that ensures our policies are current, legally sound, and reflect best practices, enhancing our operational efficiency and compliance. (Three year contract $25,168 year-1, $25,168 year - 2, $11,515 year-3). Additional inflation ($16,230) in this line is related to vendor increases on software programs already in use by NMFR. The Neenah IS department is applying for a $5,000 grant to offset cost associated with Multi-Factor Identification (MFA) requirements implemented by Winnebago County for use their CAD software. Outside Services (0236): Increase of $5,970. Increase is based upon increase from vendor. 131 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Professional Services (0238): Increase of $8,000. Increase is based upon increase from vendor for physicals. Chest x-rays for quite a few staff are due. In addition, there are more staff members required to complete the annual nicotine testing for the cancer presumption law with WRS. Maint. of Training Tower (0250): Decrease of $13,000 based upon anticipation of new facility and to offset costs of Microsoft Office 365 for all NMFR staff. Neenah City I/S Services (0255): Decrease of $11,200 per City of Neenah IS Department. Gasoline & Oil (0310): Increase of $17,070 based upon historical usage and project inflation costs. Personal Protective Equipment (0348): Increase of $53,000. The cost of turnout gear has increased by 20% in the last two years. In addition, the department needs to replace ballistic gear used for active shooter responses. Our gear has surpassed its manufacturer listed lifespan. All Other Equip: (8133): Increase of $5,000. This is based upon vendor increases of 15-20%. Revenue Increase 2% Dues: Increase in the amount of $27,217.33 from 2023; this can be used offset the cost of implementing Lexipol. Budget Justification These budget recommendations align with our mission and values, ensuring we continue to provide exceptional service and strengthen our community: Mission We strengthen our community by building on the past, owning the present, and stewarding the future together. Values  Pursue Growth: Investing in additional personnel and training fosters individual and community development.  Encourage Innovation: Implementing Lexipol demonstrates our commitment to anticipating change and embracing new solutions.  Cultivate Collaborative Relationships: Adding a training captain and administrative assistant will enhance our teamwork and operational effectiveness.  Engage with Our Community: Increased staffing levels and improved response times will enable us to better serve and include our community members in our mission. Over the past twenty years, since consolidation, it is conservatively estimated that NMFR have saved $10 million in payroll alone. This significant financial achievement underscores the resourcefulness and cooperation of our two communities. However, the time has come to expand our staffing levels. Investing in additional personnel and resources will enable us to meet the increasing demands and sustain the high standards of service our communities expect. By aligning our budget with our mission and values, we reaffirm our commitment to the safety and well-being of the Cities of Neenah and Menasha 132 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Object Code No. Description and Justification Detail Amounts Within Object Total of Object Code 8108 8113 8115 8133 8149 SUPPLEMENTARY DETAIL WORKSHEET FOR CAPITAL OUTLAY Office Furniture & Equipment To replace old office/living furniture as necessary for the four stations. Total projected cost is $5,000. Communication Equipment Funds are used monthly for the cost of the air cards for the MDC’s and purchase of radio headsets used in all vehicles. Total projected cost is $12,000. Increase is to begin the process of replacing portable radios and headsets in vehicles. Computer Hardware Outlay To replace computers and thin clients in 2024 based on Neenah IS’s replacement program recommendation. All Other Equipment These funds are used to replace major equipment relating such as nozzles, adaptors, hose, ladders, large equipment. This includes water rescue and in-house EMS training. Household Purchases This is requested by the Joint Finance & Personnel Committee to budget purchases and repairs that are needed in the future for various household items (refrigerators, stoves, chairs, washer, dryers, etc.) for all four fire stations. Increase is needed due to increased cost of replacing items. $5,000 $12,000 $13,600 $35,000 $20,000 $5,000 $12,000 $13,600 $35,000 $20,000 133 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue Budget: Regional Special Operations Team PROGRAM COMMENTS Program: Public Safety Submitted by: Travis Teesch Neenah-Menasha Fire Rescue Special Operations Team: In 2005, NMFR joined with other 11 fire departments from around the state including: Green Bay, Appleton and Oshkosh Fire Departments to create Wisconsin Task Force (WITF). WIFT has provided beneficial, and extremely technical training to many members of NMFR. This training has created several subject matter experts (SME’s) that have assisted NMFR