Final 2024 Adopted Budget for Website

2024 Operating and Capital Improvements Adopted Budget THIS PAGE IS INTENTIONALLY LEFT BLANK Office of the Mayor 211 Walnut St. • P.O. Box 426 • Neenah WI 54957-0426 Phone 920-886-6104 • Fax: 920-886-6109 • e-mail: dkaufert@neenahwi.gov JANE B. LANG Mayor October 26, 2023 Dear President Borchardt, Honorable Council Members, and Citizens: It is my pleasure to present you with the 2024 Operating and Capital Improvement Budget. Over this past year, we have continued to face the economic pressures that ma ke the budgeting process at the municipal level a difficult undertaking. We have continued to feel the effects of labor shortages and supply chain issues which makes planning for the future more challenging. We have also been aware of the on-going issue of inflationary pressures which make it difficult for all of us to keep pace. One of the bright spots this year, however, has been the long over -due and greatly appreciated State of Wisconsin efforts to increase shared revenue. This important increase in the r evenue provided back to municipalities has resulted in some very positive outcomes for us as a community. Those will be outlined within this overview. My priorities for the 2024 budget reflect some of the continued pressures we face as well as the positive assistance we have received from the state. Our budget for 2024 indicates that w e remain committed to providing the very best services to the citizens of Neenah in the most economical and fiscally responsible manner possible. One of the unique issues of the past couple of years has been the continued rise in housing prices. This phenomenon was expected to cool following the recovery from the pandemic, however, that has not been the case. Housing shortages and the high cost of building new have contributed to this problem. Assessed property values in the city dropped to 13.2% below the market value in 2022, necessitating the revaluation per State of Wisconsin law. We, as a city, are obligated by the state to conduct that reassessment whenever the market value is above or below the assessed value by 10% or more. As you are aware, the revaluation process was conducted in the summer of 2023 resulting in an average increase of 31.23% in assessed property value. The goal of this process is to more equitably distribute property taxes throughout the city, and we believe that has been accomplished. Working with our department heads to create the budget document, t his year’s identified needs in our 2024 general fund budget are just over $30.3 million while our revenues expectations are approximately $29.6 million. Our budget deficit based upon department head requests stands at $ 758,500. I’m requesting a reduction of $396,350 to those department head requests , and an increase in revenues of $362,150. This will yield an overall reduction in the budget of $ 758,500 which will allow us to eliminate the budget deficit and balance the budget . As we move forward through the budget process, I welcome the input of council members to make further suggestions for adjustments. CITY OF NEENAH Office of the Mayor October 26, 2023 – Page 2 I am proposing to increase our operating tax levy by just under $150,000 (1%) , which is the maximum allowed under state law. In addition, I am proposing no increase to the proposed 2024 debt service levy. With the proposed increase in the Transportation Assessment Replacement Fee (TARF) from $23 to $40, it will generate roughly an additional $400,000 in revenue to repay debt service costs for street and sidewalk reconstruction, eliminating the need for additional debt service levy dollars next year. The TARF more fairly distributes the cost of street and sidewalk replacement by apportioning the fee to those properties who generate the most usage, rather than by property value through the tax levy . Despite the proposed operating levy increase, the overall levy to the City of Neenah taxpayers will drop in 2024 by 1.24%. This is thanks to the closure of Tax Incremental Financing (TIF) Districts 5 and 6. Combined these two TIF Districts added nearly $44 million of new tax base to the City, and with revenues no longer redirected towards development, Neenah’s taxpayers can enjoy this net levy decrease in 2024. The successful closure of TIF districts 5 and 6 highlight the importance of the City’s ongoing investment in TIF districts as well as the hard work and dedication of City officials and business leaders, past and present, to foster the growth of Neenah. Tax Incremental Financing (TIF) #5 was created in 1993 and encompassed a large area of Neenah’s downtown. TIF #5 was key to the transformation of the downtown serving as a catalyst for projects such as the three Neenah Center Towers, the restoration of the Equitable Reserve building, the Shattuck Park redevelopment, and the Neenah Riverwalk. TI F #5 closed in 2023 adding $15.8 million of new property value to the city’s tax base. Tax Incremental Financing (TIF) #6 was created in 1997 to facilitate the second and third phases of Neenah’s Southpark Industrial Center adding over 100 acres of fully improved manufacturing property to the city. In addition to adding over $28 million of new tax base to the city, TI F #6 created over 2,000 new jobs within the community. Notable manufacturing tenants within TI F #6 include Rollmeister, Neenah Wire, P & D Metal Works, Alta Resources Fulfillment Center, and Plexus Corporation. The total proposed tax levy decreased from 2023, and is approximately $20.4 million, which equates to a 1.24% decrease over last year. As shown in this budget, the assessed tax rate is proposed to decrease 24.74% for property owners. That decrease will translate to a tax rate of $ 6.57 per $1,000 of assessed valuation (compared to an $8.7 3 rate per $1,000 last year) . This equates to a tax rate decrease of approximately $ 2.16 for every $1 ,000 of assessed property value. In summary, the owner of a home assessed at $210,000 last year, who received the average 30% inc rease in the ir assessed value to $275,000 this year, will see a de crease in taxes owed for City purposes of about $27. Impacts for each property will vary based on the results of the assessment revaluation, but this particular taxpayer would see an offset greater than the combined proposed increases in TARF ($17 annually) and Recycling Fee ($5 annually). Because we highly value our City of Neenah employees and consider them to be our most important resource, we completed a co mprehensive salary evaluation beginning in 2022 and concluding in 2023. We have made adjustments to more appropriately match the market rate for our employees and have planned for a 3.5% increase in 2023 (1.5% in January as a step increase and 2% 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. The rising cost of health care has made the benefit side of our compensation package challenging, though we remain committed to providing employees with affordable and appropriate options for health care. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish a 2.3% decrease from what we had originally planned for in health insurance costs for the city. This will result in cost savings of $150,000. CITY OF NEENAH Office of the Mayor October 26, 2023 – Page 3 We have also undertaken a very meaningful professional evaluation of our organizational culture at the city and have begun to undertake the implementation of what our culture team at the city has identified as four important values to embrace. Those values 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 eleven 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 eleven departments to form the team that oversees this culture initiative. The extremely high cost of replacing employees who decide to not invest in or commit themselves to working for the city makes this organizational culture work highly beneficial for all of us. 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. We have had several requests for new employees from two departments this year but have made the difficult decision to add only one of the three requested positions. That new position I am recommending is an investigator position at the Neenah Police Department (PD). The number of sw orn officers has remained the same over the past 30 years, while the number of calls for service co ntinue to rise. The addition, last year, of a behavioral health officer for the Police Department was accomplished by using one time ARPA dollars. Obviously, use of one-time dollars is not a sustainable way to manage the addition of a new employee, and we are grateful that this ye ar we are able to use part of the increase in shared revenue from the state to not only provide the necessary funding for that position but also the funding for the new investigator position. We are also grateful that our plan s for the construction of a valuable training center for the Neenah PD have almost been completed. That expansion to the current footprint of our police station began in May of this year and, in spite of the unprecedented unpredictability of construction costs given our current economic conditions, it has been accomplished with very few issues. The new facility will not only serve as a valuable tool for achieving the best results with training for our officers , it will also serve as a valuable tool for recruiting new high-quality officers. Staying on the topic of new facilities, working with our NMFR Chief Keven Kloehn, we have made the difficult decision to recommend that at this time the construction of a new fire station, which has been under consideration for several years, is not economically feasible. The high cost of new construction (nearly double what the original estimates were from only two years ago) coupled with uncertainty as to the appropriate location for a new facility have led to my recommendation to remodel the current facility rather than construct new. The beginning of the renovation of Station 31 will include replacement of the roof and service doors and a detailed professional evaluation of additional needs that will keep this building in good condition as an important resource in Neenah. As our service area expands, it may become necessary in the near future to consider the possibility of a third station in the city. We remain committed to providing the very best public safety services to our community , and we are stead fast in our support of and pride in both our police and fire departments. CITY OF NEENAH Office of the Mayor October 26, 2023 – Page 4 Some of the additional capital projects we’ll be undertaking in 2024 include reconstruction of Doty Ave., Cedar St., Belmont Court, and North St. The accompanying utility construction will occur as well. Our internal Information Systems department will be continuing to address cybersecurity initiatives with growing concerns over this ever-present threat, as well as investing in multi -year hardware /software maintenance agreements, additional training and seamless integration for data sharing between n early all city applications. Additional vehicles will be purchased for our fleet including various Public Works Department and Parks and Recreation vehicles, as well as police squads. One initiative we’ve taken is 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 have leveraged the purchase of the barrier system with an application to Winnebago County for a cost sharing effort in this endeavor. The thirty -three million dollars of ARPA funding Winnebago County received in 20 20 have yet to be distributed, and we are doing our best to work with them to apply some of that funding for this vehicle barrier project as well as a Water Utility project that will further provide clean and safe water to our community. Following a year -long effort to better develop a thoughtful approach to the Arrowhead property (nearly thirty acres of waterfront adjacent to our downtown) , we have now nearly wrapped up that process. Working with the highly creative and innovative company (RDG Planning and Design) that completed our downtown master plan in 2022, we have established a new conceptual master plan for the Arrowhead property. Our task force has worked diligently with the planners from RDG to establish what we think will be a positive transformational improvement and an exceptional addition for not only our own community but the broader region as well. 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. One of the weaknesses of the previous plans had been the lack of attention to connectivity between our beautiful downtown and the thirty acres of property. To address that important issue of access, we’ll be hoping to initially focus our attention on the creation of better pedestrian as well as vehicular points of entry. I am proposing to allocate $700,000 of the remaining ARPA funds to help make this vision a reality. We look forward with great anticipation to the implementation of the new plan. Looking to the future of our great community, we have many reasons for which to be excited and hopeful. Looking back on our community’s incredibly inspiring past, we also have reasons for pride and thankfulness. Celebrating, over this past year, our 150th anniversary of incorporation as a city has been a reminder of how far we have come and the many reasons we have to be grateful for all our community has accomplished. The primary reasons we have to be grateful are, in my opinion, wrapped up in the people who have made this place their home and have positively contributed to our on -going story. One exceptional example of that is a multi-generational resident and genuine friend to the community , Mr. John Bergstrom. In 2022, we initially formed a dedicated task force to address the possibility of refurbishing our one-hundred-year-old cemetery chapel at our municipally owned Oak Hill Cemetery. Shortly after that first meeting, Mr. Bergstrom called and offered to do what would not have otherwise been possible for our community, and that is the complete restoration of that beautiful chapel . Originally donated by his grandfather, D.W. Bergstrom, the chapel had fallen into disrepair and was not fulfilling its potential as a peaceful and beautiful place to say our farewells to loved ones . This undertaking, and so many others , on Mr. Bergstrom and his family’s part, demonstrates so clearly that the kindness and generosity of individuals in our beloved community is what keeps us going and honestly sets us apart as a city of deeply dedicated and community-first minded people. Our sincere gratitude goes out to the Bergstrom family and all our community members who work hard every day to make Neenah a wonderful place to live and enjoy. THIS PAGE IS INTENTIONALLY LEFT BLANK City of Neenah Wisconsin 2024 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 2024 Adopted 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 Council Adopted Summary 2024 Adopted Budget Amendments ........................... 5 2023 Property Tax Levies and Rates .......................... 7 2024 All Taxing Jurisdictions ....................................... 8 2024 Adopted Budget .................................................. 9 2024 Adopted General Fund Adjustments ................11 Tax Levy, Tax Rates and Property Values ...............14 Calculation of Tax Levy Limit .....................................15 Total Annual Tax Levy Graph ....................................16 Comparison of Assessed and Equalized Tax Rates Chart ....................................................17 Comparison of Assessed and Equalized Property Values Graph .........................................18 $100,000 Assessed Value Property Tax Bill Graph .19 Schedule of All State Aid Payments ..........................20 Schedule of All State Aid Payments Graph ..............21 All Funds Expenditure Summary ...............................22 2024 General Fund Budget Summary ......................23 Summary of General Fund by Object Code ..............27 2024 Permanent Positions ........................................31 Projected 2023 Year End Operating Surplus (Deficit) ....................................................32 History of General Fund Balances ............................33 General Fund - Undesignated Fund Balance as Percentage of Operating Budget Graph ..............34 History of General Fund Balances Chart ..................35 Fund Balances by Fund .............................................36 General Fund Resources Non-Tax Levy Revenues ...........................................37 Revenue Summary ....................................................42 Revenue Detail ...........................................................43 Fees for Services Schedule .......................................49 General Government City Council ................................................................63 Mayor's Office ............................................................67 City Publication...........................................................71 Finance Department ..................................................73 Financial Audit ............................................................77 Risk Management ......................................................77 Property Damage .......................................................77 Central Services .........................................................78 Utility Billing ................................................................78 Water Utility ............................................................... 78 City Attorney .............................................................. 81 City Clerk ................................................................... 84 External Legal Service .............................................. 85 Elections .................................................................... 86 Board of Review ........................................................ 86 Human Resources and Safety .................................. 89 Administration Building Operations ........................... 95 Public Safety Police Department Operations ................................ 103 Police Firing Range ................................................. 110 School Liaison Program .......................................... 111 Police Crossing Guards .......................................... 113 Code Enforcement .................................................. 114 Community Service/Animal Control ........................ 115 K-9 Program ............................................................ 116 Fire Department Operations ................................... 123 Regional Special Operations Team ........................ 131 Emergency Management/Government .................. 136 Police Commission .................................................. 137 Public Works Public Works ............................................................ 139 Engineering ...................................................... 142, 150 Municipal Garage ............................................ 143, 151 Cecil Street Garage ......................................... 143, 152 Refuse Garbage Collection ............................. 143, 152 Sanitary Sewers/Lift Stations .......................... 144, 153 TV Sewer Inspections & Sealing .................... 145, 153 Repair Streets & Alleys ................................... 145, 154 Snow & Ice Removal ....................................... 145, 154 Weed Cutting ................................................... 146, 155 Traffic Control .................................................. 146, 155 Street Lighting.................................................. 147, 156 Capital Outlay – Equ9ipment .......................... 147, 156 DPW Services ................................................. 147, 156 Machinery Repair/Fleet Division ............................. 148 Storm Sewers .......................................................... 148 Community Development and Human Services Community Development ........................................ 159 Inspections ............................................................... 164 GIS ........................................................................... 165 Weights and Measures ........................................... 165 Assessor .................................................................. 165 Landmarks Commission.................................. 167, 173 Sustainable Neenah ........................................ 168, 173 Community Development Authority ................ 169, 174 Y-Senior Friends .............................................. 169, 174 Committee on Aging ........................................ 170, 174 Mass Transit (Bus Subsidy) ............................ 171, 174 Dial-A-Ride ...................................................... 172, 174 ii Culture And Recreation Library ...................................................................... 175 Harbor Committee ................................................... 182 Bergstrom-Mahler Museum .................................... 184 Parks & Recreation ................................................. 187 Municipal Pool ................................................. 190, 194 Independent Recreation Programs ........................ 194 Parks and Recreation Administration ..................... 195 Adult Recreation Programs .................................... 195 Contracted Programs .............................................. 195 Youth Recreation Programs ................................... 196 Other Parks and Recreation Activities ................... 196 Riverside Players .................................................... 196 Parks and Recreation Program Revenues ............ 197 Cost Recovery Report............................................. 199 Celebrations/Commemorations .............................. 201 Miscellaneous Oak Hill Cemetery ................................................... 205 City-Wide Forestry Program ................................... 211 Tax Refunds/Special Reserves & Escrows ........... 217 Interfund Transfers .................................................. 219 Special Revenue Funds All TIF Funds Summary .......................................... 223 TIF #7 Funds ........................................................... 224 TIF #8 Funds ........................................................... 225 TIF #9 Funds ........................................................... 226 TIF #10 Funds ......................................................... 227 TIF #11 Funds ......................................................... 228 TIF #12 Funds ......................................................... 229 TIF #13 Funds ......................................................... 230 History of TIF Deficits and Cash Advances ........... 231 History of TIF Deficits Graph .................................. 232 Community Development Block Grant Fund ......... 233 Housing Fund .......................................................... 234 Economic Development Fund ................................ 235 Industrial Development Fund .................................. 236 Recycling Fund ....................................................... 237 Health Grants .......................................................... 241 Miscellaneous Funds .............................................. 242 ARPA Funds............................................................ 246 Debt Service Fund Debt Service Fund .................................................. 247 Legal Debit Limit ..................................................... 252 Summary of Outstanding Long-Term Debt ............ 253 Future Total Annual Debt Service Payment Schedule ............................................. 254 Future Total Debt Service Payments Chart ........... 255 Annual Debt Service Tax Levy ............................... 256 Annual Debt Service Tax Levy Chart ..................... 257 Baird Financing Plan ............................................... 258 Capital Project Funds 2024 Adopted Capital Project Summary .............. 265 Annual G.O. Capital Borrowing 2015-2024 .......... 269 Annual Capital Borrowing 2015-2024 Chart ......... 270 2024 Capital Summary of Funding and Expenditures ..................................................... 271 Streets, Pedestrian Routes, Traffic Control Program Summary of Funding and Expenditures ................. 272 Public Infrastructure Fund ....................................... 273 Detail Project Schedule Streets .................................................................. 274 Pedestrian Routes ............................................... 276 Traffic Control ...................................................... 277 Tax Incremental Financing Districts Program Summary of Funding and Expenditures ................. 279 TIF District #7 Fund ................................................. 282 TIF District #8 Fund ................................................. 284 TIF District #9 Fund ................................................. 286 TIF District #10 Fund ............................................... 290 TIF District #11 Fund ............................................... 294 TIF District #12 Fund ............................................... 298 TIF District #13 Fund ............................................... 302 Redevelopment Fund Program .................................... 305 Public Facilities Program Summary of Funding and Expenditures ................. 309 Public Facilities Fund .............................................. 311 Public Facilities Map ................................................ 312 Detail Project Schedule Administration Building ....................................... 313 Police Department .............................................. 313 Fire Department .................................................. 314 City Facilities ....................................................... 315 Parking Facilities ................................................ 315 Bergstrom-Mahler Museum ............................... 315 Library ................................................................. 315 Parks and Recreation ......................................... 316 Arrowhead Park/Waterfront District ................... 316 Capital Equipment Program Summary of Funding and Expenditures ................. 317 Capital Equipment Fund .......................................... 319 Detail Project Schedule Information Systems........................................... 320 Police .................................................................. 321 Fire ..................................................................... 321 Public Works ....................................................... 322 Library ................................................................. 322 . Parks and Recreation ......................................... 322 Utility Program Summary of Funding and Exp. – Sanitary Sewer .. 323 Detail Project Schedule Sanitary Sewer .......... 325 Summary of Funding and Exp. – Storm Water ...... 327 Detail Project Schedule Storm Water .............. 329 Summary of Funding and Expenditures – Water ... 331 Detail Project Schedule Distribution System - Replacements ................. 333 Distribution System - Mainline Extensions ........ 334 Plant, Metering and Equipment ......................... 334 2024 CIP Carryforwards .......................................... 335 iii Enterprise Funds Parking Utility Fund ................................................. 337 Sewer Utility Fund ................................................... 342 Storm Water Management Utility ........................... 343 Water Utility ............................................................. 346 Internal Service/Trust/Agency Funds Information Systems Internal Service Fund ........... 353 Geographic Information Systems ........................... 361 Fleet Maintenance................................................... 367 Liability Insurance Fund .......................................... 370 Benefit Accrual Fund ............................................... 371 Expendable Trust Funds ......................................... 372 Business Improvement District ............................... 373 Joint Municipal Court Fund ..................................... 374 Neenah-Menasha Fire-Rescue (“NMFR”).............. 377 NMFR Cost Distribution Formula ........................... 389 iv City of Neenah 2024 Adopted Operating and Capital Improvements Budget Reference Table of Contents by Department and Function Operating/Capital/Resources Page Bergstrom-Mahler Museum………………………………………………………………………………184-186, 266, 309, 315 Common Council……………………………………………………………………………………………….………………63-66 Community Development/CDA/Y-Friends/Aging Grant/Loan Programs Landmarks/Sustainable Neenah Mass Transit/Dial-A-Ride/TIF (Capital)/ Redevelopment Fund/B.I.D………………………………….…43-44, 159-174, 233-236, 241-245, 279-308, 361-366, 373 Debt Service…………………………………………………………………………………………………………………247-264 Finance/Non-Tax Levy Revenues/Risk Management/Special Reserves and Escrow TIF (Non-Capital)/Liability Ins/Benefit Accrual……………………………………38-61, 75-79, 217-222, 223-232, 370-373 Fire/Rescue/Emergency Government……………………………………………………….…….123-138, 314, 321, 377-389 Human Resources/Safety/Special Reserves and Escrow……………………………………………………..89-93, 217-222 Information Systems……... ………………………………………………………………………………...……….320, 353-360 Legal & Administrative Services (DOLAS) …………………………………………………………………….……………81-87 Library…………………………………………………………………………….……………………44, 175-181, 243, 315, 321 Mayor……………………………………………………………………………………………………………………………67-72 Municipal Court…………………………………………………………………………………………………………45, 374-376 Parks and Recreation Celebrations/Commemorations/Cemetery/Forestry (Parks)/ Harbor Committee Arrowhead Park-Waterfront District……………………………………………………….46-47, 182-183, 187-216, 316, 322 Police/Other Public Safety/Parking………………………………………………….44-45, 103-121, 137, 243, 305, 313, 321 Public Works/Administration Building/Forestry/Recycling/Sanitary Sewer Utility Storm Water Utility/Parking/Fleet Maintenance…………..…………44-46, 95-101, 139-157, 211-216, 237-240, 272-277, 309-329, 337-345, 367-369 Water Utility………………………………………………………………………………………………………331-334, 346-352 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 in the Neenah Public Library, by request from the Finance Department or on the City’s website (www.ci.neenah.wi.us). 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 "departments" and 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 September 2023 MAYOR Jane B. Lang PRESIDENT OF THE COUNCIL Brian Borchardt COUNCIL MEMBERS Aldermanic District 1: Cari Lendrum Aldermanic District 1: John Skyrms 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: Todd Stevenson 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 Kevin Kloehn 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 Joseph Wenninger STANDING FINANCE AND PERSONNEL COMMITTEE Alderperson Tami Erickson (Chairman) Alderperson John Skyrms (Vice Chairman) Alderperson Kathie Boyette Alderperson Brian Borchardt Alderperson Dan Steiner STANDING PUBLIC SERVICES AND SAFETY COMMITTEE Alderperson Cari Lendrum (Chairman) Alderperson Lee Hillstrom (Vice Chairman) Alderperson Brian Borchardt Alderperson Scott Weber Alderperson Todd Stevenson 3 Director of Public Works Jt. TIF Review Board Legislative Review Committee City Clerk Director of Parks and Recreation Water Works Commission Director of Community Development and Assessment Director of Human Resources & Safety Loan Assistance BoardJt. Fire Fin. & Personnel Comm. Board of Review Assessor Landmarks Commission Emergency Gov't Committee Committee on Rules Neenah-Menasha Sewerage Comm. Board of Zoning Appeals VOTERS MAYOR City Attorney Board of Public WorksPlan Commission Boards & Commissions Council Committees Public Services & Safety Committee Park & Recreation Commission = Appointed by Council Harbor Commission = Appointed by Library Board Committee on Aging Positions COMMON COUNCIL Boards & Commissions Community Dev. Authority Director of Finance Finance & Personnel Committee Information Services Director 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 = 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 4 Actual G. O. General Library Fund Other ERP Item Total Assessed Capital Fund Balance Fund Type ARPA Over Item Description Vote Amount Tax Levy Tax Rate Borrowing Reserves Used Reserves Used Expenditures Available (Under) 20,441,801$ 6.5700$ 13,721,760$ 185,000$ 30,000$ N/A 91,424$ (342,399)$ Amendments 1. Wage increase for non-union employes - additional 1% effective July 1, 2024 (Alderman Stevenson) Yes 51,020 7,500 9,162 (32,680) 41,858 20,441,801 6.5700 13,721,760 185,000 37,500 9,162 58,744 (300,541) 2. Wage scale implementation adjustments (Alderman Stevenson) Yes 11,470 10,630 (840) 11,470 20,441,801 6.5700 13,721,760 185,000 48,130 9,162 57,904 (289,071) 3. Decrease capital borrowing for Public Infrastructure fund by $145,000 due to Winnebago County Spirit Fund reimbursement (Alderman Stevenson) Yes 145,000 (145,000) 20,441,801 6.5700 13,576,760 185,000 48,130 9,162 57,904 (289,071) 4. Decrease capital borrowing for Public Facilies by $50,000 for public self check out machines at the library. Use Library Trust Fund in its place. (Alderman Skyrms) Yes 50,000 (50,000) 20,441,801 6.5700 13,526,760 185,000 48,130 9,162 57,904 (289,071) 5. Decrease capital expenditure & borrowing in Public Facilities Fund by $10,000 for the Bergstrom- Mahler Museum (Alderman Skyrms) Yes 10,000 (10,000) (10,000) 20,441,801 6.5700 13,516,760 185,000 48,130 (838) 57,904 (289,071) 6. Decrease capital borrowing by $170,000 for Police department's reconfigure of briefing room and use the unused funds from the building expansion project (Alderman Stevenson) No 170,000 20,441,801 6.5700 13,516,760 185,000 48,130 (838) 57,904 (289,071) 7. Delay construction of Police Storage Building in the amount of $150,000 which was planned to be funded with the unused funds from the police building expansion (Alderman Stevenson) No 150,000 20,441,801 6.5700 13,516,760 185,000 48,130 (838) 57,904 (289,071) Totals (w/Final Assessed Value) 587,490$ 20,441,801$ 6.5700$ 13,516,760$ 185,000$ 48,130$ (838)$ 57,904$ (289,071)$ Change -$ -$ (205,000)$ -$ 18,130$ (838)$ (33,520)$ 53,328$ OPERATING AND CAPITAL BUDGET City of Neenah 2024 Adopted Budget Corrections / Changes / Amendments Effects on Tax Levy, Tax Rate, Borrowings and Expenditure Restraing Program (ERP) 5 THIS PAGE IS INTENTIONALLY LEFT BLANK 6 2023 2023 2023 Taxing Total % Change Assessed % Change Equalized % Change Jurisdiction Tax Levy from 2022 Tax Rate from 2022 Tax Rate from 2022 City of Neenah 20,441,801$ -1.24% 6.5700$ -24.75% 6.5775$ -13.20% Neenah Joint School District 19,262,713 3.47% 6.1910 -21.15% 6.1981 -9.06% Winnebago County 11,496,417 3.32% 3.6949 -21.27% 3.6991 -9.19% Fox Valley Technical College 2,294,202 4.46% 0.7374 -20.40% 0.7382 -8.20% Gross Tax Levy / Rate 53,495,133$ 1.63% 17.1933$ -22.56% 17.2129$ -10.68% School Levy Tax Credit (3,743,567)$ 30.03% (1.2032) -0.92% (1.2045) 14.27% Net Tax Levy / Rate 49,751,566$ -0.01% 15.9901$ -23.81% 16.0083$ -12.13% Assessed Property Value 3,111,394,000$ 31.23% Equalized Property Value 3,107,857,600 13.78% Assessed / Equalized Ratio 100.11% n/a Lottery Credit 207.64$ 9.19% First Dollar Credit 55.78 -3.71% Recycling Fee 42.00 13.51% City of Neenah 2023 Property Tax Levies and Rates Collectible in 2024 All Taxing Jurisdictions 7 2022 2023 Levy 2022 2023 Assessed Rate 2022 2023 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 $18,619,680 $18,766,834 0.79% $7.8535 $6.0316482 -23.20% $6.8169 $6.0385 -11.42% City of Neenah-TIF Levy 2,078,748 1,674,967 -19.42% 0.8768 0.5383334 -38.60% 0.7611 0.5389 -29.18% City of Neenah-Total Levy 20,698,428 20,441,801 -1.24% 8.7303 6.5699816 -24.74% 7.5779 6.5775 -13.20% Neenah Schools-Tax Levy $16,746,627 $17,684,358 5.60% $7.0635 $5.6837412 -19.53% $6.1311 $5.6902 -7.19% Neenah Schools-TIF Levy 1,869,636 1,578,355 -15.58% 0.7886 0.5072822 -35.67% 0.6845 0.5079 -25.81% Neenah Schools-Total Levy 18,616,263 19,262,713 3.47% 7.8521 6.1910234 -21.15% 6.8156 6.1981 -9.06% Winnebago County-Tax Levy $10,009,539 $10,554,419 5.44% $4.2219 $3.3921835 -19.65% $3.6646 $3.3960 -7.33% Winnebago County-TIF Levy 1,117,490 941,997 -15.70% 0.4713 0.3027573 -35.77% 0.4091 0.3031 -25.91% Winnebago County-Total Levy 11,127,029 11,496,417 3.32% 4.6932 3.6949409 -21.27% 4.0737 3.6991 -9.20% Fox Valley Tech-Tax Levy $1,975,637 $2,106,219 6.61% $0.8333 $0.6769373 -18.76% $0.7233 $0.6777 -6.30% Fox Valley Tech-TIF Levy 220,565 187,983 -14.77% 0.0930 0.0604176 -35.06% 0.0808 0.0605 -25.10% Fox Valley Tech-Total Levy 2,196,202 2,294,202 4.46% 0.9263 0.7373549 -20.40% 0.8041 0.7382 -8.19% State of Wisconsin-Total Levy 0.00 0.00 n/a n/a 0.00 n/a 0.00 0.00 n/a GROSS TAX LEVY/RATE 52,637,922 53,495,133 1.63% 22.2019 17.1933008 -22.56% 19.2713 17.2129 -10.68% School Credit (2,879,073) (3,743,567) 30.03% (1.2143) (1.2031799) -0.92% (1.0541) (1.2045) 14.28% NET TAX LEVY/RATE 49,758,849 49,751,566 -0.01% $20.9875 $15.9901209 -23.81% $18.2173 $16.0083 -12.13% Assessed Value 2,370,875,900 3,111,394,000 31.23% Equalized Value 2,731,410,000 3,107,857,600 13.78% Lottery Credit 190.16 207.64 9.19% First Dollar Credit 57.93 55.78 -3.71% Recycling Fee 37.00 42.00 13.51% City of Neenah 2024 Budget All Taxing Jurisdictions 8 2023 Budget 2024 Budget % 2024 Budget % 2024 Budget % Tax Levy/Rate Tax Levy/Rate Increase Tax Levy/Rate Increase Tax Levy/Rate Increase Adopted Requested (Decrease) Recommended (Decrease) Adopted (Decrease) General Fund Operating Tax Levy 14,619,684$ 15,378,184$ 5.19% 14,766,834$ 1.01% 14,766,834$ 1.01% Debt Service Fund Tax Levy 4,000,000 4,000,000 0.00% 4,000,000 0.00% 4,000,000 0.00% Total Tax Levy (Before TIF) 18,619,684 19,378,184 4.07% 18,766,834 0.79% 18,766,834 0.79% T.I.F. Districts Tax Levy (est) 2,078,748 1,674,967 -19.42% 1,674,967 -19.42% 1,674,967 -19.42% Total Tax Levy (After TIF) 20,698,432$ 21,053,151$ 1.71% 20,441,801$ -1.24% 20,441,801$ -1.24% City Property Equalized Value 2,731,410,000$ 3,107,857,600$ 13.78% 3,107,857,600$ 13.78% 3,107,857,600$ 13.78% Equalized Tax Rate (Before TIF) $6.8169 $6.2352 -8.53% $6.0385 -11.42% $6.0385 -11.42% Equalized Tax Rate (After TIF) $7.5779 $6.7742 -10.61% $6.5775 -13.20% $6.5775 -13.20% City Property Assessed Value 2,370,875,900$ 3,111,394,000$ 31.23% 3,111,394,000$ 31.23% 3,111,394,000$ 31.23% Assessed Tax Rate (Before TIF) $7.8535 $6.2281 -20.70% $6.0316 -23.20% $6.0316 -23.20% Assessed Tax Rate (After TIF) $8.7303 $6.7665 -22.49% $6.5700 -24.74% $6.5700 -24.74% NOTE: * Budget Year 2024 Levy is proposed to be reduced by the application of $185,000 of General Fund Unassigned Reserve Fund Balance. This compares to the amount of $135,000 used to reduce the 2023 Budget Year Levy. * Tax Levy for Operating totals $14,766,834, a $147,150 (1.01%) increase * Tax Levy for Debt Service totals $4,000,000, a $0 (0%) increase City of Neenah 2024 Adopted Budget 9 THIS PAGE IS INTENTIONALLY LEFT BLANK 10 Requested Expenditures 30,325,430$ RequestedRevenue - includes previous 2023 Adopted Expenditure Budget 28,512,809$ year's tax levy amount 29,566,930 2024 ERP Limit Increase 6.1680% 1,758,670 2024 Gen. Fund Expenditure Limit 30,271,479 Budget Deficit based upon Requests $758,500 2024 Department Requested Expenditures 30,325,430 Mayor's Recommended & Council Adopted Budget Adjustments Expenditure Reductions Needed to Increases (Decreases) to Expenditures Requested Qualify for 2024 ERP Program 53,951 (b) Total General Fund Expenditure Recommended Increases (Decreases) (343,022) > (343,022) * Details are listed in the Mayor's comments & Council amendments that follow (289,071) (a) Total General Fund Revenue Recommended Increases (Decreases) 415,478 * Details are listed in the Mayor's comments & Council amendments that follow Recommended and Adopted General Fund Budget Deficit -$ Increases (Decreases) to Revenue Recommended and Adopted Property Tax Levy Increase - Levy Limit 147,150$ Mayor Recommended: Use General Fund Unassigned Reserves 185,000$ Mayor Recommended: Library Operating Carryforward 48,130$ Mayor Recommended: Council Amended: State law mandates that all accumulated unspent funds that were appropriated for Library use in previous years must be specifically identified and used only for future Library purposes. When factoring in 2023 operating results, the total available carry forward funds are estimated to be about $60,000 at 12/31/23. I am recommending using $30,000 of those ongoing carry forward funds to offset expenditures in the 2024 Library operating budget. An additional 1% wage increasse, effective July 1, 2024, for all non-union employees was proposed as an amendment and approved. The Library's portion is to come out of their carryforward balance, which equates to $7,500. In addition, a wage scale implementation adjustment was proposed and approved, increasing the wage and fringe for the Library employees by $10,630, this too will come from the Library carryforward balance. Per levy limit restrictions based upon net new construction, I am recommending using the total amount allowed to apply towards the 2024 budget. For futher details on the calculation of allowable levy, please see page11of this budget document titled "Calclation of Tax Levy Limit". Expenditure Decreases Recommended by Mayor / Council Adopted Expenditure Decreases Recommended / Council Adopted in Excess of Amount Needed to Qualify for 2024 ERP 2024 General Fund Adopted Budget Expenditure Restraint Program (ERP) Mayor's Recommended and Council Amended Revenue Budget Adjustments The City ended fiscal year 2022 with a General Fund undesignated fund balance of $3,411,119, and a total fund balance of $3,652,578. Current estimates for 2023 indicate the City would end the year with a net revenue less expenditure surplus of $644,300. This number exlcludes the budget application of assigned carry forwards ($59,999), unassigned ($135,000) and library ($10,000) fund balance. I am recommending the use of $185,000 of unassigned fund balance as part of the proposed 2024 General Fund budget, an increase of $50,000 from the $135,000 of unassigned fund balance applied as part of the 2023 budget. City of Neenah 11 2024 General Fund Adopted Budget City of Neenah Increases (Decreases) to Revenue Recommended and Adopted (continued) Use of ARPA Funds for Public Safety -$ Mayor Recommended: Below is a summary of the recommended use of ARPA funds and deferred transfers offsets: Use of General Fund Reserves (300,000) Transfer from Benefit Accrual Fund (325,000) Transfer from I/S Fund (8,000) Transfer from Parking Fund (160,000) Transfer from Cemetery Perpetual Care Fund (8,000) Transfer from Dial-A-Ride (8,000) Transfer from Compost (8,000) Transfer from Industrial Development Fund (8,000) Transfer from Recycling Fund (35,000) Transfer from Excess TIF Increment (50,000) Transfer from Alliant Energy PILOT Fund (280,000) Transfer from Developer Land Sales Fund (110,000) Deferred Transfers (1,300,000)$ Transfer from ARPA Fund 1,300,000$ Use of ARPA Funds and Investment Income for Other Amendments 35,198$ Council Amended: Council Amended: (a) Total General Fund Revenue Increases (Decreases) Recommended and Adopted 415,478$ An additional 1% wage increasse, effective July 1, 2024, for all non-union employees was proposed as an amendment and approved. For the General fund, $32,680 of ARPA funds will be used, and $1,678 for the Neenah Menasha Fire Rescue will be offset by an addition $1,678 of investment income. Council approved an amendment to adjus a human resource employee's wages for descrepancies caused by the wage scale implementation, which equalled $840 in wage and fringe to be funded by ARPA. The City of Neenah was very fortunate, as an CDBG entitlement city, to receive a much higher allotment of American Recovery Plan Act (ARPA) funds than what was typical for a community of our size. The City found itself in an advantageous position because of our ability to access the entire $5.55 million allotment by using the "Revenue Replacement" provision under ARPA legislation. Capturing the funds under that provision allows the City much broader latitude and substantially increases the number of purposes for which the funds can ultimately be expended. This includes the ability to use the funds to assist in funding ongoing public safety operating costs. Mayor's Recommended / Council Adopted Revenue Budget Adjustments (continued) Fiscal year 2022 was the first year of a three year plan to earmark approximately $1.3 million of ARPA funds per year to assist in funding ongoing public safety operating costs. In order to not have the City become dependent on a revenue source that will eventually no longer be available, the plan called for the City to defer the use of various Fund Transfers and Application of Fund Balance over that same three year period that also total approximately $1.3 million. Under this proposal, 2024 would be the last year of the three year plan to earmark approximately $1.3 million of ARPA funds per year to assist in funding ongoing public safety operating costs. In order to not have the City become dependent on a revenue source that will eventually no longer be available, I am also recommending the City defer the use of various Fund Transfers and Application of Fund Balance for the 2024 budget in the amount of $1.3 million. Regarding following federal guidelines on the use of ARPA funds, both City staff and our auditors Baker Tilly agree that, since the ARPA funds themselves are used to fund the "direct provision of services to citizens", using the funds in this manner does not violate the federal guidance that prohibits specifically using the funds to "replenish rainy day or other reserve funds". With this approach, the City directly funded approximately $1.3 million of public safety operating costs using ARPA funds in each of the three years.  By doing so, the City essentially postponed the need for these Fund Transfers for these three years.  By not depleting additional dollars, this, in turn, will help these various Funds maintain their integrity and viability .  Once the ARPA funding earmarked for this purpose has been exhausted, the affected Funds will be in a healthier position financially for the City to again apply these Fund Transfers to assist in funding General Fund operations. 12 2024 General Fund Adopted Budget City of Neenah Increases (Decreases) to Expenditures Recommended and Adopted Health Insurance (150,000)$ Mayor Recommended: Police (138,540)$ Mayor Recommended: Joint Fire/Rescue (67,160)$ Mayor Recommended: Information Systems (70,690)$ Mayor Recommended: Additional Cost of Living Adjustment 121,898$ Mayor Recommended: Council Amended: Wage Scale Implementation Adjustment 11,470$ Council Amended: Special Reserves & Escrow (50,000)$ Wage and fringe benefit impact for 2023 retirements (b) Total General Fund Expenditure Adjustments Increases (Decreases) (343,022) Total Budget Adjustments Recommended and Adopted to Balance 2024 General Fund Budget 758,500$ An additional 1% wage increasse, effective July 1, 2024, for all non-union employees was proposed as an amendment and approved. This equates to $41,858 of additional wage and fringe. Of this amount, $7,500 of the Library carryforward balance will be used , $32,680 of ARPA funds, and $1,678 for the Neenah Menasha Fire Rescue will be offset by an addition $1,678 of investment income. Council approved an amendment to adjust library and a human resource employee's wages for descrepancies caused by the wage scale implementation, which equalled $11,470 in wage and fringe. The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician. with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. Total Reductions as directed by the Mayors of both Neenah and Menasha totalled $111,250. The City of Neenah's 60.37% share of the total reductions was $67,160. Reductions included wage and fringe deductions for planned retirements (Total $62,500), plus health insurance (Total $17,500) and overtime reductions (Total $31,250). Specific Details can be found in the full Neenah-Menasha Fire Rescue Budget. Mayor's Recommended / Council Adopted Expenditure Budget Adjustments The Police Department's 2024 budget included the request to add two additional staff positions. Those positions with costs are Police Captain ($73,760) to begin July 2024 and an Investigator ($129,550) for the full 2024 budget year. While the safety of our community is paramount, operating budget constraints have led me to recommend only one of the two requested positions. I recommend funding a new Investigator position to begin in July versus January. This will equate to a cost of $64,775 for the half of a year, and will be a total savings of $138,540 for this budget. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024. This will be in addition to the already requested 1.5% step increase in January 2024. While preparing the budget, we were at a 12% increase in health insurance, thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish a 9.68% increase, a decrease of 2.32%. This equated to an overall decrease of $150,000. 13 Budget Tax % Assessed % Equalized % Year Levy Change Tax Rate Change Tax Rate Change 2015 17,626,503 2.60% 9.19 1.66% 9.19 -0.86% 2016 17,853,228 1.29% 9.21 0.22% 9.24 0.54% 2017 18,246,485 2.20% 9.33 1.30% 9.16 -0.87% 2018 18,647,504 2.20% 9.49 1.71% 8.90 -2.84% 2019 18,895,021 1.33% 9.63 1.48% 8.55 -3.93% 2020 19,101,052 1.09% 8.19 -14.95% 8.05 -5.85% 2021 19,741,734 3.35% 8.39 2.44% 8.09 0.50% 2022 20,063,536 1.63% 8.54 1.79% 7.88 -2.60% 2023 20,698,432 3.16% 8.73 2.23% 7.58 -3.83% 2024 20,441,801 -1.24% 6.57 -24.74% 6.58 -13.20% Average 1.76% -2.69% -3.29% Budget % % % Year Change Change Ratio 2015 1.01% 3.53% 100.03% 2016 0.97% 0.77% 100.23% 2017 0.95% 3.03% 98.21% 2018 0.44% 5.20% 93.77% 2019 -0.17% 5.46% 88.76% 2020 18.87% 7.44% 98.20% 2021 0.86% 2.78% 96.36% 2022 -0.10% 4.38% 92.23% 2023 0.93% 7.24% 86.80% 2024 31.23% 13.78% 100.11% Average 5.50% 5.36% 2,349,091,100 2,547,115,400 3,111,394,000 3,107,857,600 2,370,875,900 2,731,410,000 City of Neenah Tax Levy, Tax Rates and Property Values Budget Years 2015 - 2024 ***Tax Levy and Tax Rates*** ***Assessed and Equalized Property Values*** 1,956,028,634 Equalized Value Property Tax Base Property Tax Base Assessed Value 2,331,327,200 2,374,159,900 2,351,400,500 2,440,145,100 1,991,660,100 1,964,662,341 2,095,284,800 1,918,933,800 1,918,342,400 1,937,527,000 2,209,662,100 1,961,250,400 1,933,055,000 14 Operating Levy Limit Calculation Tax Levy 2024 Budget Operating Levy Subject to Levy Limit 2023 Actual Levy (including debt) 18,619,684$ Plus: 2023 Personal Property Tax State Aid 80,889 Less: 2023 Budget Levy for Debt Service on debt authorized after 7/1/05 (481,298) Total Operating Levy Subject to Levy Limit 18,219,275$ 2024 Operating Levy Increase Allowed @ 1.28% Net New Construction Increase of Previous Year's Operating Levy 233,207 Plus: Terminated TID ( .907% ) of prior year's adjusted actual levy 165,249 Less: 2024 Personal Property Tax Aid (80,889) 2024 Budget Operating Levy Increase Allowed Due To Levy Limit-After Personal Property Tax Aid 317,567 2024 Budget Total Operating Levy Allowed by Levy Limit (Before Adjustments) 18,536,842 2024 Budget Total Operating Levy (Before Adjustments) 18,536,842 Adjustments to Levy Limit - Current Year 2024 Budget Total Operating Levy Allowed by Levy Limit (Before Adjustments) 18,536,842 Adjustments 2024 Budget Levy - For increase in charges assessed by a joint fire department 230,000 2024 Budget Levy - Unused Levy Carryforward - 2024 Budget Levy Increase for Debt Service for Debt Authorized After July 1, 2005. - 2024 Budget Total Operating Levy Allowed by Levy Limit (After Adjustments) 18,766,842 2024 Budget Total Levy Subject to Levy Limit (After Adjustments) 18,766,834$ Previous Year's Unused Levy Limit Adjustment Previous Year's Allowable Levy 18,619,684$ Previous Year's Actual Levy 18,619,684 Previous Year's Unused Levy Limit - Previous Year's Actual Levy x 1.50% 279,295 Allowable Operating Levy Limit Unused Levy (lesser of lines above) - Use of Unused Levy Limit - Allowable Previous Year Unused Levy Limit Still Available - Total Unused Levy Limit Available for Future Years -$ City of Neenah 2024 Adopted Operating Budget Calculation of Tax Levy Limit 15 City of Neenah Total Annual Tax Levy Budget Years 2015 - 2024 16,000,000 16,500,000 17,000,000 17,500,000 18,000,000 18,500,000 19,000,000 19,500,000 20,000,000 20,500,000 21,000,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Tax Levy Budget Year 16 City of Neenah Comparison of Assessed and Equalized Tax Rates Budget Years 2015 - 2024 - 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Tax Rate per $1,000 of Value Budget Year Assessed Tax Rate Equalized Tax Rate 17 City of Neenah Comparison of Assessed and Equalized Values Budget Years 2015 - 2024 - 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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Property Value Budget Year Assessed Value Equalized Value 18 City of Neenah Property Tax Levy $100,000 of Assessed Property Value (City Share Only) 919.00 921.00 933.00 949.00 963.00 819.00 839.00 854.00 873.03 657.00 - 200.00 400.00 600.00 800.00 1,000.00 1,200.00 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Assessed Tax Rate (City Share) Budget Year 19 2015 2016 2017 2018 2019 2020 State Shared Revenue 1,526,500$ 1,520,500$ 1,524,360$ 1,562,614$ 1,580,010$ 1,577,290$ Expenditure Restraint Program 556,250 544,830 566,880 553,680 530,670 513,160 Computer Exemption Aid 119,700 167,110 144,880 147,020 150,580 150,580 Transportation Aids 1,064,830 1,038,930 1,058,480 1,078,260 1,036,080 1,120,130 Total State Aid Payments 3,267,280$ 3,271,370$ 3,294,600$ 3,341,574$ 3,297,340$ 3,361,160$ Ten-Year Ten-Year $ Increase % Increase 2021 2022 2023 2024 (Decrease) (Decrease) State Shared Revenue 1,576,660$ 1,576,630$ 1,575,260$ 2,219,210$ ** 692,710$ 45.38% Expenditure Restraint Program 462,970 483,900 509,230 512,970 (43,280) -7.78% Computer Exemption Aid 150,580 150,580 150,580 241,210 121,510 101.51% Transportation Aids 1,093,610 1,140,220 1,204,740 1,327,570 262,740 24.67% Total State Aid Payments 3,283,820$ 3,351,330$ 3,439,810$ 4,300,960$ 1,033,680$ 31.64% * Excludes payments for the State Personal Property Exemption Credit that began in 2019. Per State Levy Limit mandate, the amount of the payment reduces the City's levy limit dollar-for-dollar, thereby making it revenue neutral to the City. ** Includes new Supplemental Municipal Aid of $645,030 from the passing of the 2023 Wisconsin Act 12. City of Neenah Schedule of State Aid Payments Budget Years 2015 - 2024 20 State Aid Payments Budget Years 2020 - 2024 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 $4,500,000 2020 2021 2022 2023 2024 Payment Amount Budget Year Transportation Aids Computer Exemption Aid Expenditure Restraint Program Shared Revenue 21 2022 2023 2023 2024 2024 2024 % Budget Actual Budget Estimate Request Proposed Adopted Change General Fund 26,827,948$ 28,572,809$ 28,346,340$ 30,325,430$ 29,929,080$ 29,980,730$ 4.93% Special Revenue Funds (Excludes TIF, Devleoper Land Fund and Alliant Energy Payment Fund) 1,982,012 2,716,980 4,644,670 2,099,679 2,003,809 2,005,249 -26.20% Debt Service Fund (Including TIF, Sanitary Sewer and Storm Water Debt) 10,941,910 11,577,975 11,577,975 12,178,965 12,178,965 12,178,965 5.19% Capital Projects Funds (Excludes Utilities and Internal Transfers) 13,333,990 12,549,440 12,549,440 14,251,260 12,481,260 12,471,260 -0.62% Enterprise Funds (Includes Capital and Depreciation; Excludes Sanitary Sewer and Storm Water Debt Service ) 16,485,483 18,365,460 18,024,190 19,886,890 19,410,450 19,412,030 5.70% Trust Funds 41,877 33,500 28,000 33,500 28,000 83,500 149.25% Expenditures for All Operations and Utilities 69,613,220$ 73,816,164$ 75,170,615$ 78,775,724$ 76,031,564$ 76,131,734$ 3.14% CITY OF NEENAH 2024 Adopted Budget All Funds Expenditures Summary - Operations and Utilities 22 CITY OF NEENAH 2024 BUDGET SUMMARY GENERAL FUND % 2022 2023 2023 2024 Dept. 2024 2024 Budget Budget Account Actual Budget Estimate Request Proposed Adopted Change GENERAL GOVERNMENT Common Council Council Operations 78,010 84,560 82,560 85,370 84,010 84,010 78,010 84,560 82,560 85,370 84,010 84,010 -0.65% Mayor's Office Mayors Office 202,180 249,950 231,180 233,150 230,180 230,490 City Publication 32,077 34,000 36,000 39,500 39,500 39,500 Culture Implementation 806 4,550 500 10,000 10,000 10,000 235,063 288,500 267,680 282,650 279,680 279,990 -2.95% Finance Finance Operations 618,919 649,580 637,680 678,820 673,320 676,650 Annual Audit/GASB#34 Impl 51,762 55,460 52,710 54,920 54,920 54,920 Risk Management 260,560 275,520 274,650 290,890 290,890 290,890 General 14,458 5,000 24,460 5,000 5,000 5,000 Central Services 11,410 11,900 15,420 15,400 15,400 15,400 Utility Billing 185,474 190,580 192,590 201,050 197,870 197,870 Water Utility 61,860 64,680 64,680 69,390 68,610 68,610 Capital Outlay-Finance 7,768 1,000 1,000 1,000 1,000 1,000 1,212,211 1,253,720 1,263,190 1,316,470 1,307,010 1,310,340 4.52% Legal & Admin Services City Attorney Operation 214,591 278,690 267,820 279,630 277,560 278,560 Prosecutn/Ext Legal Serv 3,339 2,000 0 0 0 0 City Clerk Operations 188,386 223,880 216,550 229,010 226,330 227,080 Elections 80,208 41,830 32,940 96,690 96,690 96,690 Board of Review 1,301 1,650 3,120 1,690 1,690 1,690 487,825 548,050 520,430 607,020 602,270 604,020 10.21% Human Resources and Safety Operations 285,412 305,970 309,540 316,690 316,010 318,060 285,412 305,970 309,540 316,690 316,010 318,060 3.95% Municipal Building Municipal Building Oper 279,224 283,250 295,480 300,670 300,480 300,880 Training/Redundant Data 14,582 11,020 11,400 11,290 11,290 11,290 Monument Maintenance 2,104 1,580 2,070 1,650 1,650 1,650 Capital Outlay-Mun Bldg 6,335 6,000 6,000 7,000 7,000 7,000 302,245 301,850 314,950 320,610 320,420 320,820 6.28% Total General Government 2,600,766 2,782,650 2,758,350 2,928,810 2,909,400 2,917,240 4.84% 23 CITY OF NEENAH 2024 BUDGET SUMMARY GENERAL FUND % 2022 2023 2023 2024 Dept. 2024 2024 Budget Budget Account Actual Budget Estimate Request Proposed Adopted Change PUBLIC SAFETY Police Operations 6,827,595 7,245,020 7,167,320 7,963,930 7,751,270 7,757,260 Police Firing Range 29,292 34,550 34,550 44,500 44,500 44,500 School Liaison Program 230,110 317,590 303,380 331,640 327,730 327,730 Police Crossing Guards 64,355 70,220 70,260 70,340 70,340 70,340 Code Enforcement 83,502 93,700 85,550 92,810 90,890 90,890 CSA / Animal Control 69,750 75,280 66,360 82,450 82,450 82,450 K-9 Project 15,432 20,425 19,710 20,750 20,750 20,750 Capital Outlay-Police 24,911 44,100 42,100 47,900 47,900 47,900 7,344,947 7,900,885 7,789,230 8,654,320 8,435,830 8,441,820 6.85% Neenah Share of NMFR Fire 5,702,520 5,739,830 5,698,600 6,042,320 5,975,160 5,975,160 Fire Station Buildings 37,449 26,000 26,000 30,000 30,000 30,000 Reg Spec Oper Resp Team 2,340 14,060 9,710 14,340 14,340 14,340 Joint Fire Commission 2,810 4,350 2,230 4,110 4,110 4,110 5,745,119 5,784,240 5,736,540 6,090,770 6,023,610 6,023,610 4.14% Other Public Safety Emergency Government 5,775 1,870 1,150 3,320 3,320 3,320 Police Commission 8,236 4,230 9,230 4,230 4,230 4,230 14,011 6,100 10,380 7,550 7,550 7,550 23.77% Total Public Safety 13,104,077 13,691,225 13,536,150 14,752,640 14,466,990 14,472,980 5.71% PUBLIC WORKS Engineering 791,752 853,400 840,880 870,010 862,730 865,840 Capital Outlay-P.W. Admin 0 200 200 200 200 200 Tullar Garage 480,039 517,520 510,200 531,010 526,230 527,740 Cecil Street Garage 23,095 23,910 35,790 26,480 26,430 26,470 Refuse Garbage Collection 924,167 928,080 928,530 983,620 982,340 983,270 Sanit Sewers/Lift Station 278,941 350,780 334,910 346,560 345,580 346,290 T-V San Sewers Insp/Seal 6,153 44,710 44,700 44,710 44,710 44,710 Repair of Streets 420,939 469,260 439,150 478,600 477,130 478,260 Snow & Ice Removal 515,479 546,100 579,910 594,740 592,640 593,160 Weed Cutting 71,823 67,020 64,780 70,260 69,910 70,030 Traffic Control 211,453 236,939 236,940 231,520 230,790 231,280 Street Lighting 562,379 587,080 608,620 626,960 626,940 626,950 Capital Outlay-P.W. Equip 10,478 10,200 10,200 10,200 10,200 10,200 DPW Services-Undesignated 11,910 4,980 6,470 12,550 12,490 12,540 Total Public Works 4,308,608 4,640,179 4,641,280 4,827,420 4,808,320 4,816,940 3.81% 24 CITY OF NEENAH 2024 BUDGET SUMMARY GENERAL FUND % 2022 2023 2023 2024 Dept. 2024 2024 Budget Budget Account Actual Budget Estimate Request Proposed Adopted Change COMMUNITY/ECONOMIC DEVELOPMENT Community Development Comm Development Admin 496,203 531,730 528,670 574,590 571,040 573,220 Inspections 310,890 358,450 356,480 371,500 368,640 370,000 GIS 0 0 0 129,770 127,570 128,020 Weights/Measures 15,696 20,350 20,350 20,250 20,250 20,250 Assessor Operations 272,562 338,180 336,630 285,090 281,730 282,510 1,095,351 1,248,710 1,242,130 1,381,200 1,369,230 1,374,000 10.03% Other Community Services Landmark Operations 1,225 5,875 5,850 3,550 3,550 3,550 Sustainable Neenah Commit 1,025 7,625 3,400 4,300 4,300 4,300 Commun Develop Authority 4,400 11,340 6,340 11,340 11,340 11,340 Dial-A-Ride Program 12,000 12,000 12,000 12,000 12,000 12,000 Mass Transit 430,704 525,010 522,710 533,220 533,220 533,220 Y-Senior Friends Program 16,156 16,500 16,480 16,900 16,900 16,900 Neenah Committee on Aging 0 250 250 250 250 250 465,510 578,600 567,030 581,560 581,560 581,560 0.51% Total Community/Economic Development 1,560,861 1,827,310 1,809,160 1,962,760 1,950,790 1,955,560 7.02% CULTURE AND RECREATION Neenah Public Library Library Operations 2,172,161 2,309,850 2,232,980 2,385,910 2,387,330 2,405,460 WALS Computerization 188,576 189,450 192,110 195,690 195,690 195,690 2,360,737 2,499,300 2,425,090 2,581,600 2,583,020 2,601,150 4.08% Other Culture Harbor Committee 8,760 11,160 11,410 11,600 11,580 11,580 8,760 11,160 11,410 11,600 11,580 11,580 3.76% 25 CITY OF NEENAH 2024 BUDGET SUMMARY GENERAL FUND % 2022 2023 2023 2024 Dept. 2024 2024 Budget Budget Account Actual Budget Estimate Request Proposed Adopted Change CULTURE AND RECREATION (cont.) Park & Recreation Park & Rec Admin Office 711,488 759,610 753,490 784,200 778,880 781,830 Gen Unallocated Overhead 25,906 23,540 29,740 35,320 35,320 35,320 Adult Programs 4,712 2,980 3,680 3,300 3,300 3,300 Contracted Programs 45,489 47,340 53,490 50,390 50,390 50,390 Youth Programs 144,790 187,900 181,450 194,980 194,980 194,980 Other Pk & Rec Activities 13,078 13,230 15,780 13,520 13,520 13,520 Riverside Players 27,625 30,630 29,460 32,120 32,120 32,120 Parks 915,135 1,003,170 1,022,870 1,069,010 1,066,830 1,068,830 1,888,223 2,068,400 2,089,960 2,182,840 2,175,340 2,180,290 5.41% Independent Programs Municipal Pool 289,135 317,940 336,500 340,290 340,290 340,290 289,135 317,940 336,500 340,290 340,290 340,290 7.03% Celebrations/Commemorations 4th of July/Communityfest 44,058 50,610 55,100 53,630 53,580 53,580 Concerts/Parades/Others 21,876 24,850 23,540 24,550 24,370 24,370 150th Celebration 0 14,245 14,240 0 0 0 65,934 89,705 92,880 78,180 77,950 77,950 -13.10% Total Culture and Recreation 4,612,789 4,986,505 4,955,840 5,194,510 5,188,180 5,211,260 4.51% MISCELLANEOUS Oak Hill Cemetery Cemetery Operations 294,291 308,000 306,880 313,450 311,340 312,110 294,291 308,000 306,880 313,450 311,340 312,110 1.33% City-Wide Forestry Program Public Right-of-Way 249,670 233,180 232,840 246,040 245,120 245,700 Parks 63,667 67,410 69,130 68,090 67,340 67,340 Invasive Species Control 10,726 16,350 16,350 16,710 16,600 16,600 324,063 316,940 318,320 330,840 329,060 329,640 4.01% Other Tax Refunds 10,000 10,000 10,000 10,000 10,000 10,000 Cash Short & Over 13 0 10 0 0 0 Uncollectible Write Offs 2,480 0 350 0 0 0 12,493 10,000 10,360 10,000 10,000 10,000 0.00% Transfers Out Transfer to Joint Court-Neenah Share 10,000 10,000 10,000 5,000 5,000 5,000 10,000 10,000 10,000 5,000 5,000 5,000 (1) Total Miscellaneous 640,847 644,940 645,560 659,290 655,400 656,750 1.83% SPECIAL RESERVES & ESCROWS 0 0 0 0 (50,000) (50,000) N/A TOTAL GENERAL FUND BUDGETS 26,827,948 28,572,809 28,346,340 30,325,430 29,929,080 29,980,730 4.93% 26 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PERSONAL SERVICES 0101 Salaries 11,078,426 11,751,230 11,494,630 12,364,270 12,290,560 12,323,050 0102 Full Time Hourly Wages 1,675,427 1,879,760 1,839,190 1,957,850 1,976,250 1,988,590 0103 Temporary Wages 651,033 733,080 689,730 808,460 808,460 808,460 0104 Overtime Wages 765,097 632,300 749,300 678,080 662,980 662,980 0105 Reimbursable Overtime (48,004) (29,630) (29,630) (29,720) (29,720) (29,720) 0106 FLSA Overtime Wages 39,068 37,000 39,000 37,010 37,010 37,010 0108 Grant Overtime 8,274 10,000 5,000 10,000 10,000 10,000 0109 Premium Pay 12,628 12,000 12,500 14,000 14,000 14,000 0110 Health Insurance 3,077,228 3,126,480 3,100,620 3,456,330 3,275,240 3,275,240 0111 Fringes 2,895,141 3,148,850 3,109,950 3,509,890 3,485,730 3,494,230 0112 Grant Fringes 1,961 2,430 500 2,430 2,430 2,430 0115 Schools/Seminars/Training 46,147 97,610 93,070 133,790 133,790 133,790 0116 Test/Certification for Eq 9,590 10,290 10,290 10,290 10,290 10,290 0117 Clothing Allowance 83,474 89,580 68,490 76,870 76,870 76,870 0118 License Renewal 498 1,160 950 2,450 2,450 2,450 0120 Protective Vest Repl Fd 3,900 3,900 3,900 5,200 5,200 5,200 0122 Travel Expenses 272 500 1,000 1,000 1,000 1,000 0123 Auto Allowance 3,167 2,100 2,260 2,800 2,800 2,800 0124 Meal Allowance 1,472 1,660 2,020 1,660 1,660 1,660 0125 Employee School Reimb 850 0 180 240 240 240 0126 Department Awards 4,045 3,500 3,500 4,000 4,000 4,000 0127 DOT Emp Notification Prog 0 50 50 50 50 50 0128 Empl Recognition Awards 997 2,490 4,350 2,800 2,800 2,800 0160 Retirements-Wages 0 0 0 0 (42,500) (42,500) 0161 Retirements-Fringes 0 0 0 0 (7,500) (7,500) PERSONAL SERVICES 20,310,691 21,516,340 21,200,850 23,049,750 22,724,090 22,777,420 1,261,080 CONTRACTUAL SERVICES 0202 Outside Printing 57,538 59,150 62,880 65,250 65,250 65,250 0203 Postage 79,137 78,030 76,980 87,440 87,440 87,440 0204 Conferences & Meetings 20,255 33,540 31,500 100 100 100 0205 Credit/Debit Charges 15,175 13,650 16,690 16,730 16,730 16,730 0206 Advertising & Publication 16,261 19,650 20,720 21,860 21,860 21,860 0207 Dues & Memberships 22,908 26,730 26,290 28,050 28,050 28,050 0209 Maintenance of PPE/SCBA 2,800 2,720 4,250 5,740 5,740 5,740 0210 Maintenance of Hardware 2,535 3,280 1,790 3,730 3,730 3,730 0211 Maint of Fixed Equipment 15,825 13,870 23,030 18,480 18,480 18,480 0212 Maint of Office Equipment 4,925 7,900 7,720 9,200 9,200 9,200 0213 Maint of Motor Vehicles 107,613 77,270 83,530 101,440 101,440 101,440 0214 Maintenance of Buildings 192,934 181,890 194,030 192,100 192,100 192,100 0215 Maint of Radio Equipment 13,781 14,990 14,620 12,050 12,050 12,050 0216 Maint of Operating Equip 13,550 17,500 19,640 17,350 17,350 17,350 0217 Maint of Traffic Signals 7,966 8,000 8,000 8,000 8,000 8,000 0218 Maint of Software 35,976 55,260 49,930 54,980 54,980 54,980 0219 Maintenance of Land 3,387 11,950 6,750 13,950 13,950 13,950 0220 Maint of Athletic Fields 3,218 2,500 4,600 2,500 2,500 2,500 0221 Telephone 29,893 30,650 29,580 30,500 30,500 30,500 0222 Electricity 882,364 907,570 918,380 949,240 949,240 949,240 0223 Natural Gas 121,327 93,610 102,080 107,560 107,560 107,560 0224 Water & Sewer 81,757 105,280 108,470 110,130 110,130 110,130 0225 Commercial Dumpster 9,224 10,090 9,850 9,950 9,950 9,950 0226 Storm Water 43,202 45,490 44,540 61,730 61,730 61,730 0227 Cellular Telephone 50,631 48,840 53,460 55,490 55,490 55,490 0228 Other Communications/GPS 899 900 900 900 900 900 27 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CONTRACTUAL SERVICES (CONT.) 0229 Maint of Pavement Marking 17,674 1,000 1,000 1,000 1,000 1,000 0231 Care of Prisoners 7,719 11,500 10,000 10,000 10,000 10,000 0232 Auditing Services 52,982 55,900 53,190 55,310 55,310 55,310 0233 Other Serv-Manufac Fees 81,966 89,640 95,480 93,790 93,790 93,790 0234 Credit Card Payment Fees 19,560 16,600 22,900 20,100 20,100 20,100 0235 Outside Software Services 6,511 7,200 6,600 6,600 6,600 6,600 0236 Outside Services 1,045,960 1,246,080 1,267,110 1,237,820 1,237,820 1,237,820 0237 Pest Control 5,073 6,130 5,530 6,250 6,250 6,250 0238 Professional Services 20,289 20,905 21,420 27,630 27,630 27,630 0239 Misc Insurance 1,554 3,000 1,340 1,450 1,450 1,450 0241 Tree Planting & Landscape 17,116 17,600 18,000 17,600 17,600 17,600 0242 Permit 1,089 1,130 850 1,150 1,150 1,150 0243 Tipping Fees 380,053 397,000 390,000 420,000 420,000 420,000 0244 Commercial Dumpsters 69,694 77,600 77,060 79,630 79,630 79,630 0245 License Fees 68,579 72,700 76,720 82,750 82,750 82,750 0246 Property & Liability Ins 112,323 117,340 109,030 120,400 120,400 120,400 0247 Auto/Physical Damage Ins 50,365 54,850 58,700 62,490 62,490 62,490 0248 Boiler:Machine Insurance 5,148 6,030 5,560 6,010 6,010 6,010 0249 Collection Services 60,170 47,000 51,690 52,000 52,000 52,000 0250 Copy Mach. Lease/Supplies 18,894 28,010 25,010 27,530 27,530 27,530 0251 Rental 13,346 23,350 18,070 21,200 21,200 21,200 0252 Rental of Equipment 8,917 11,070 11,580 10,730 10,730 10,730 0253 Technology Res Fund 28,000 29,000 29,000 29,000 29,000 29,000 0254 Printer / Copies 27,223 27,000 27,010 27,040 27,040 27,040 0255 IS Service / Internal 532,290 615,270 615,270 683,740 613,050 613,050 0256 Neenah City Finance Ser. 16,070 16,740 16,740 17,360 17,360 17,360 0257 Neenah City H/R Services 39,420 42,240 42,240 43,740 43,740 43,740 0258 GIS Services/Internal 99,800 110,250 110,250 8,390 8,390 8,390 0261 Misc 11,183 15,305 11,380 12,630 12,630 12,630 0262 Public Relations/Services 9,448 10,030 10,090 14,260 14,260 14,260 0264 Drug & Alcohol Testing 1,735 2,500 2,500 3,000 3,000 3,000 0265 EE Safety Compliance Acct 5,313 9,500 9,500 9,500 9,500 9,500 0268 Connecter Cost 0 12,200 12,200 11,800 11,800 11,800 0271 Self-Insured Direct Costs 70,000 70,000 70,000 70,000 70,000 70,000 0280 Neenah-Menasha FireRescue 0 (10,560) (65,970) (19,320) (19,320) (21,000) 0293 Maint of Motor Veh/Fleet 269,145 293,600 254,840 321,750 321,750 321,750 0294 Oil and Fluids/Fleet 13,429 18,810 21,900 21,950 21,950 21,950 0296 Maint of Oper Eq/Fleet 196,223 176,840 231,200 205,490 205,490 205,490 CONTRACTUAL SERVICES 5,219,342 5,620,670 5,645,200 5,806,220 5,735,530 5,733,850 113,180 SUPPLIES & MATERIALS 0301 Office Supplies 25,689 29,000 29,370 30,150 30,150 30,150 0302 Inhouse Printing 414 1,080 730 1,020 1,020 1,020 0303 Computer Operation Supply 796 3,150 2,550 4,250 4,250 4,250 0305 Chemicals 2,509 1,500 1,500 1,500 1,500 1,500 0306 Cleaning/Janitor Supplies 54,397 58,360 54,540 58,680 58,680 58,680 0308 Books and Periodicals 8,180 10,080 8,170 9,180 9,180 9,180 0310 Gasoline & Oil 323,920 296,190 296,980 290,170 290,170 290,170 0311 Fixed Equipment Maint.Sup 2,517 4,950 8,850 5,350 5,350 5,350 0312 Playground Maintenance 4,113 11,000 11,000 11,000 11,000 11,000 0313 Motor Vehicle Maint Suppl 199 1,320 1,320 1,320 1,320 1,320 0314 Building Maint Supplies 15,991 16,500 22,670 16,500 16,500 16,500 0315 Land Maint Supplies 16,474 18,400 18,600 18,400 18,400 18,400 0316 Equipment Maint Supplies 9,272 11,050 11,740 10,500 10,500 10,500 0317 Traffic Signal Supplies 11,271 42,729 41,500 27,000 27,000 27,000 28 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SUPPLIES & MATERIALS (CONT.) 0318 Maps and Records 900 1,100 1,100 850 850 850 0319 Safety Supplies 25,634 29,690 27,080 31,340 31,340 31,340 0320 Small Tools 10,113 9,480 8,730 9,420 9,420 9,420 0321 Athletic Field Maint. Sup 20,801 17,000 19,440 17,000 17,000 17,000 0323 Dog Supplies 3,433 4,000 3,000 4,000 4,000 4,000 0324 Pavement Marking Supplies 0 1,300 1,300 1,300 1,300 1,300 0325 Consumable supplies 1,830 1,210 1,890 1,990 1,990 1,990 0326 Photography Supplies 1,180 2,700 2,570 3,000 3,000 3,000 0327 Sign & Barricade Supplies 16,371 15,000 14,000 15,000 15,000 15,000 0329 Targets & Ammunition 27,080 30,000 30,000 30,000 30,000 30,000 0331 Sand Gravel Hot/Cold Mix 32,365 22,300 25,300 26,300 26,300 26,300 0332 Salt & Stone Chips 101,757 108,100 108,050 113,600 113,600 113,600 0333 All Other Supplies 53,853 73,100 70,750 78,020 78,020 78,020 0334 Other- WI Building Seals 0 1,200 1,200 1,500 1,500 1,500 0335 Set Design/Construction 5,100 4,000 3,500 4,500 4,500 4,500 0336 Concession Supplies 30,836 29,620 34,770 29,620 29,620 29,620 0337 Tickets 0 0 0 0 0 0 0338 Costumes 31 800 600 800 800 800 0339 Tires & Tire Maintenance 25,890 24,800 29,400 29,100 29,100 29,100 0340 Library Books & Materials 214,377 215,000 215,000 215,000 215,000 215,000 0341 Library Supplies 9,667 9,000 8,000 8,000 8,000 8,000 0342 Tech Service Supplies 9,255 9,300 8,000 12,000 12,000 12,000 0343 Small Program Packages 6,254 4,350 3,150 4,300 4,300 4,300 0344 Small Equipment 31,127 38,000 41,750 43,560 43,560 43,560 0345 Shop Supplies 3,092 2,820 3,100 3,000 3,000 3,000 0346 Maint of Lift Station 1,879 4,000 3,000 3,500 3,500 3,500 0347 Small Computer Hardware 13,409 13,050 10,960 15,250 15,250 15,250 0348 Per Protective Equipment 15,820 44,750 40,220 49,000 49,000 49,000 0349 Electronic Materials 45,983 66,600 71,600 81,500 81,500 81,500 0350 Training Supplies 4,020 18,320 18,020 18,320 18,320 18,320 0376 Marker/Monument Foundtion 2,216 1,000 2,440 1,000 1,000 1,000 SUPPLIES & MATERIALS 1,190,015 1,306,899 1,317,440 1,336,790 1,336,790 1,336,790 29,891 OTHER 0531 Community Contribution 2,955 7,200 7,200 7,200 7,200 7,200 0588 Uncollectible Write Offs 2,480 0 350 0 0 0 OTHER 5,435 7,200 7,550 7,200 7,200 7,200 0 PROPERTY DAMAGE 0718 City Hall 0 0 14,560 0 0 0 0721 Police 9,606 0 0 0 0 0 0723 Fire Property Damage 4,852 0 40,390 0 0 0 0793 Park & Rec. 0 0 4,900 0 0 0 0799 Undesignated 0 5,000 5,000 5,000 5,000 5,000 PROPERTY DAMAGE 14,458 5,000 64,850 5,000 5,000 5,000 0 29 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CAPITAL OUTLAY 8108 Office Furniture & Equip. 6,907 9,260 9,260 13,370 13,370 13,370 8113 Communication Equipment 7,455 10,960 10,960 10,960 10,960 10,960 8114 Computer Software Outlay 90 600 0 600 600 600 8115 Computer Hardware Outlay 19,609 16,700 12,480 16,710 16,710 16,710 8116 Maintenance Equipment 3,197 4,000 4,000 4,000 4,000 4,000 8133 All Other Equipment 34,839 56,130 54,700 58,960 58,960 58,960 8149 Household Purchases 5,910 9,050 9,050 10,870 10,870 10,870 CAPITAL OUTLAY 78,007 106,700 100,450 115,470 115,470 115,470 8,770 TRANSFERS OUT 9999 Joint Court-Neenah Share 10,000 10,000 10,000 5,000 5,000 5,000 TRANSFERS OUT 10,000 10,000 10,000 5,000 5,000 5,000 (5,000) TOTAL GENERAL FUND 26,827,948 28,572,809 28,346,340 30,325,430 29,929,080 29,980,730 1,407,921 Percent Budget Change 4.93% 30 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 Office of Legal & Admin. 4.00 - 4.00 - 4.00 - 4.00 - 4.00 - 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 - 6.00 - 5.00 - 5.00 - GIS 1.00 - 1.00 - - - - - - - City Admin. Building 0.95 - 0.95 - 0.95 - 0.95 - 0.95 - Total General Government 21.95 2.27 21.95 2.27 21.95 2.27 20.95 2.27 20.95 2.27 Public Safety Police Department 55.00 1.20 55.00 1.20 57.00 1.20 56.00 1.20 56.00 1.20 Fire 41.03 - 41.03 - 41.05 - 41.05 - 41.05 - Total Public Safety 96.03 1.20 96.03 1.20 98.05 1.20 97.05 1.20 97.05 1.20 Public Works Engineering 7.00 - 7.00 - 7.00 - 7.00 - 7.00 - City Garage 28.50 0.75 28.50 0.75 28.50 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 41.00 0.75 41.00 0.75 41.00 0.75 Community Development and Human Services Community Development 9.00 0.67 9.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 Total Community Develop. 9.00 0.67 9.00 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 11.05 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 23.05 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 211.03 19.45 211.03 19.45 214.05 19.45 212.05 19.45 212.05 19.45 CITY EMPLOYEES Notes 1. Fire Department (Neenah's portion for 2024 is 60.37 * 68 = 41.05). 2. Excludes Aldermanic. 3. City Administration Building will reflect 95% for City Hall and 5% for the Library. 4. GIS function proposed to be absorbed by Community Development in 2024. 2024 ADOPTED City of Neenah 2024 Adopted Budget Permanent Positions ORIGINAL BUDGET 2023 CURRENT STAFF DEPT. REQUEST PROPOSED 2023 2024 2024 31 Projected Expenditures Variances Budgeted Estimated Actual Variance Surplus / (Deficit) General Government 2,782,650$ 2,758,350$ 24,300$ Public Safety 13,691,225 13,536,150 155,075 Public Works 4,640,179 4,641,280 (1,101) Community Development 1,273,550 1,257,720 15,830 Parks and Recreation 2,386,340 2,426,460 (40,120) Library 2,499,300 2,425,090 74,210 All Other 735,805 737,530 (1,725) Total Projected Expenditures Variance 226,469$ Projected Revenue Variances Budgeted Estimated Actual Variance Surplus / (Deficit) Taxes & Payment in Lieu of Taxes 15,643,530$ 15,647,580$ 4,050$ State and Federal Revenue 4,104,050 4,107,750 3,700 Licenses, Permits and Fees 656,500 675,560 19,060 Charges for Services 1,882,310 1,854,120 (28,190) Investment Income 627,200 1,010,890 383,690 Fines and Forfeitures 105,300 80,000 (25,300) Other Revenue 347,170 351,450 4,280 Park & Recreation Revenue 673,070 679,600 6,530 Special Financing (Fund Balance) 194,959 - (194,959) Fund Transfers 4,238,720 4,483,690 244,970 Total Projected Revenues Variance 417,831$ Overall Projected 2023 Surplus 644,300$ City of Neenah Projected 2023 Year-End Operating Surplus (Deficit) From Data Through 9/30/2023 32 Total % of G/F Total Nonspendable/ Undesignated Next Year Year Fund Balance Reserved Fund Balance Adopt. Budget 2014 4,013,104$ 266,006$ 3,747,098$ 16.4% 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 (a) 4,296,878 (b) 348,130 3,948,748 13.2% (a) 2023 Beginning Total Fund Balance 3,652,578$ 2023 Applied Fund Balance / Carryovers - 2023 Projected Net Unused Expenditures/ Excess Revenue Balance 644,300 2023 Estimated Ending Total Fund Balance 4,296,878$ (b) 2023 Budget - Applied Fund Balance 185,000$ 2023 Anticipated Carryovers to 2024 75,000 2023 Estimated Nonspendable Funds 40,000 2023 Budget - Applied Library Carryforward Funds 48,130 2023 Fund Balance Designated for 2024 348,130$ City of Neenah History of General Fund Balances Budget Years 2014 - 2023 33 City of Neenah General Fund Undesignated Fund Balance as a % of Operating Budget Budget Years 2014 - 2023 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Fund Balance Fiscal Year 34 City of Neenah History of General Fund Balances Budget Years 2014 - 2023 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Fund Balance Fiscal Year Undesignated Fund Balance Total General Fund Balance 35 Fund 2018 2019 2020 2021 2022 Governmental Funds General 4,602,170$ 4,988,913$ 5,393,892$ 5,342,546$ 3,652,578$ Special Revenue TIF #5 (335,631) (217,829) (135,212) 419,744 754,947 TIF #6 (753,915) (332,696) 23,645 522,322 925,438 TIF #7 - 1,475,000 - - - TIF #8 (6,004,893) (6,605,833) (7,661,550) (7,684,049) (7,648,490) TIF #9 162,287 231,432 218,134 23,862 (179,405) TIF #10 (244,191) (227,430) (156,078) (42,218) 26,730 TIF #11 (75,917) (98,653) (90,826) (41,072) 47,187 TIF #12 - - - - (44,480) CDBG 159,828 (143,323) (120,896) (115,031) (109,933) Housing/Business 529,871 537,114 491,974 492,392 447,201 Industrial Development 87,210 106,474 109,134 120,995 87,326 Recycling 176,947 277,496 283,403 318,248 337,840 Health Grants 79,908 78,859 68,859 58,859 58,859 Park/Rec Trust 329,284 355,475 359,216 369,946 403,809 Dial-A Ride 88,422 96,002 123,173 147,362 190,430 Public Safety Trust 186,480 246,491 174,229 174,596 183,471 Civic/Social Trust 160,683 172,453 195,271 185,513 198,685 Library Trust 1,425,267 1,618,601 1,691,664 1,953,228 1,637,895 Cemetery Perp. Care 1,299,124 1,435,445 1,513,327 1,625,159 1,441,326 Cemetery Flowers 167,141 167,577 164,871 161,356 161,414 G.D. Barnes Cemetary Trust - - - - 9,614 Developer Land Sales (Cash Equivalent) - - - 51,603 180,942 Alliant Energy PILOT - - - - 247,267 ARPA (Cash Equivalent) - - - 2,773,006 4,032,584 Other 1,413 1,680 - - - Debt Service 6,138,212 7,396,361 8,033,841 8,366,275 8,866,647 Capital Projects (Before Carry Forwards) Public Infrastructure 3,433,423 4,075,731 4,021,889 3,822,354 3,889,628 TIF #5 222,164 222,164 220,586 - - TIF #6 94,039 94,039 94,039 - - TIF #7 705,172 680,172 656,172 783,299 29,547 TIF #8 2,113,953 2,465,588 2,758,058 2,587,768 2,199,750 TIF #9 98,360 283,957 669,199 678,320 636,137 TIF #10 (679,943) 451,371 1,139,363 1,124,046 1,142,445 TIF #11 29,500 45,144 55,144 423,512 (59,275) TIF #12 - - - - (19,111) Facilities 1,147,188 492,455 920,575 2,149,947 7,152,186 Capital Equipment (1,155,161) 909,012 748,969 2,272,292 2,026,171 Equip. Replacement 166,148 10,308 7,256 1,884 (504) Redevelopment (907) (907) 916,438 76,615 121,482 Total Gov't Funds 14,353,636 21,288,643 22,887,759 29,144,679 33,028,338 Internal Service (Net Position) Fleet Management 293,292 285,139 279,851 273,118 244,490 Benefit Accrual 1,255,088 1,752,351 2,061,961 2,139,902 2,521,224 Liability Ins. (Current Assets) 93,412 83,804 190,332 206,625 210,998 Information Systems 123,889 97,492 88,583 75,869 90,604 Total Inter. Service Funds 1,765,681 2,218,786 2,620,727 2,695,514 3,067,316 Enterprise (Cash and Cash Equivalents) Parking Utility 4,533 (120,766) (94,484) - - Sanitary Sewer Utility 2,399,558 2,803,944 2,728,320 2,577,699 3,912,145 Stormwater Utility 3,420,342 2,790,612 2,993,014 3,086,116 2,509,483 Water Utility 8,104,528 8,506,845 9,129,308 8,143,941 7,022,452 Total Enterprise Funds 13,928,961 13,980,635 14,756,158 13,807,756 13,444,080 Grand Total 30,048,278$ 37,488,064$ 40,264,644$ 45,647,949$ 49,539,734$ City of Neenah Fund Balances by Fund For Years Ended 2018 - 2022 *** Year End *** 36 36 CITY OF NEENAH 2024 ADOPTED 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 Represents the payment made to the City by the Water Utility in lieu of property taxes (“PILOT”). 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 2023-2024. For 2024, that payment is estimated to increase by 15.2%, or $152,704. An expenditure item in a like amount is included in the Water Utility's budget in 2024. Also included in 2024 is $10,400 in payments from other tax-exempt properties (County housing units, Orphan Animal Rescue). 2024 is the eighth year of a payment ($10,000) from the new 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. With travel and tourism industry back to pre- pandemic levels, room tax collection is expected to remain constant at $100,000 in 2024. 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. Due to this change, Shared Revenue will increase approximately $645,000, or 42.67% in 2024. Expenditure Restraint Payment (“ERP”) is a direct levy reduction payment program based on City expenditure restraint requirements. The ERP formula is designed to assist communities whose tax rates reflect the cost of providing a full range of municipal services. The City’s payments have been increasing the past couple of years. In 2022 and 2023 there were increases of 4.52% ($20,930) and 5.23% ($25,330) respectively. For 2024 the City’s ERP payment is now expected to increase by $3,740. 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. Due to the closing of Tax Incremental Financing Districts (TIF) #5 and #6, we received additional aids in the amount of $90,630, this equated to a 60.2% increase. 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 2024, the payment is estimated to increase by 10.2%, or $122,350. 37 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen 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 2023 payment was $59,980. That payment is projected to remain flat at $59,980 for 2024. 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. As recently as 2005, the City had budgeted the application of $550,000 of fund balance to balance the general fund budget. With the significant reductions in state aids and other revenues continuing, it has been necessary to maintain the use of reserves to balance recent budgets. The City’s goal for 2012 and beyond was to reduce, stabilize or eliminate the use of reserves to balance ongoing operating budgets. While the 2012 adopted budget did contemplate using $178,800 of reserves, specific concessions agreed to in Police and Fire union negotiations essentially eliminated the need to use these reserves for 2012 . Since the 2012 budget, the City has had to use small to moderate amounts of reserves (between $70,000 - $225,000) each year to balance the budget – with the exception of the 2014 budget that applied $0 of reserves. This plan contemplates using a maximum of $185,000 of General Fund reserves to balance the 2024 operating budget. Licenses and Permits Represents collections from liquor, pet, cigarette, electrical and other licenses and building, plumbing, heating, boat launching and other permits. Taken as a whole, license and permit budgeted revenue is expected to increase by $18,150, or 5.7% in 2024. 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 2024, fees are estimated to decrease by $1,000. 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 an increase for these revenue sources in 2024 of $8,810, or 2.8%. 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 2024 budgeted amount will decrease slightly by $1,000. Public Library Receipts from rental fees and miscellaneous library sales. In September 2021 the library eliminated fines for overdue items and now only charge for lost/damaged items. Winnebago County contributes funding for services provided to residents of the Towns of Vinland, Clayton, Village of Fox Crossing and Neenah based upon usage, which increased 6.2% this year. Support from Calumet County reflects the use of the library by their residents. Overall, Library revenues are expected to increase by $71,850, or 7.6% for 2024, in addition to the use of $48,130 of Library operating carryforward funds. 38 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen 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 $13,000, or 7.6%. 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. Total revenue posted to these accounts is anticipated to increase by $54,120, or 12.1%, in 2024. 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 $5,400, or 3.9% in 2024. Oak Hill Cemetery Burial service fees, sales of lots, reimbursement for the care of veterans' lots and interest earned from Perpetual Care Fund investments. Since 2013, revenue has been categorized to provide greater detail as to the source of revenue. 2023 is the eighth-year funds are budgeted under Miscellaneous Revenue for net revenue generated from an agreement in which the City would provide services to the adjoining St. Margaret Cemetery. C emetery revenues are budgeted to increase slightly by $1,610 in 2024. Investment Income Investment income is generated from delinquent tax payments, special assessments paid on the installment basis and from idle cash available for investment. For several years, the economic downturn and subsequent drop in interest rates had a dramatic effect on investment interest income. Interest rates have now drastically rose in this past year to very attractive rates.. Taken as a whole, revenue for investment income in 2024 is budgeted to increase by $339,000, or 54.1%. Fines and Forfeitures Collections for City ordinance violations and other misdemeanors covered by City Code and State Statute collected by Menasha-Neenah Municipal Court. Despite enhanced collection efforts, previous years were adversely affected by the economic downturn and a reduction in citations issued. Also includes false alarm fees from residential and commercial security systems. . The City is adjusting to a more realistic expectation of revenue with a decrease by $20,300, or 19.3% in 2024. Property Damage Recovery Series of revenue accounts to record the receipt of insurance reimbursements for damage to City property. 39 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen 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 increase $1,210 in 2024. 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). This past year, the City is renting one less communication tower. Due to this, the overall revenue in this category is expected to decrease by $9,100, or 8.5%, in 2024. 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 $89,000 in 2024, $21,000 more than the 2023 budget. Other Revenue Miscellaneous general government revenue including photocopy fees and other minor, unclassified revenue. 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 stay flat in over the 2023 budget. 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 Maintenance and 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 is 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. 2024 is the third year in a three-year plan to use ARPA dollars 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 are being used to finance Public Safety costs in the City’s general fund, deferring transfers from these funds will allow 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 allows municipalities to use dollars “for the provision of government services” under the Lost Revenue provision of the law. 40 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen In addition to the ARPA funding listed above, the City used $62,500 to fund a portion of the Behavioral Health Officer in the 2024 budget, as well as earmarked $700,000 to fund the Arrowhead/Waterfront District design and construction. Overall, fund transfers for 2024 are budgeted to decrease by $278,960, or 6.6% from the 2023 budgeted amount. 41 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE SUMMARY 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE Property Taxes 14,279,339 14,619,680 14,619,690 14,619,680 14,766,830 14,766,830 147,150 Payment in lieu 991,523 1,023,850 1,027,890 1,179,550 1,179,550 1,179,550 155,700 Other Taxes 83,770 100,000 92,670 100,000 100,000 100,000 0 State Revenues 2,353,181 2,375,880 2,375,940 3,114,260 3,114,260 3,114,260 738,380 State & Federal Aids 1,607,243 1,728,170 1,731,810 1,862,330 1,862,330 1,862,330 134,160 Winnebago County 2,883 0 0 0 0 0 0 License Revenue 55,923 55,530 76,420 63,610 63,610 63,610 8,080 Permits Revenue 322,519 263,570 278,780 273,640 273,640 273,640 10,070 Weights & Measures Fees 26,960 27,000 26,250 26,000 26,000 26,000 (1,000) General Gov't Revenues 312,925 310,400 294,110 319,210 319,210 319,210 8,810 Special Charges 9,705 8,000 2,560 7,000 7,000 7,000 (1,000) Public Library 921,899 950,790 940,480 992,640 1,022,640 1,040,770 89,980 Police Revenue 216,331 172,250 170,250 185,250 185,250 185,250 13,000 General Gov't Services 423,370 448,120 448,120 502,240 502,240 502,240 54,120 Public Works 165,398 139,150 132,310 144,550 144,550 144,550 5,400 Oak Hill Cemetery Revenue 191,546 164,000 160,400 165,610 165,610 165,610 1,610 Investment Income (1,573,468) 627,200 1,010,890 966,200 966,200 966,200 339,000 Fines & Forfeitures 77,901 105,300 80,000 85,000 85,000 85,000 (20,300) Property Damage Recovery 10,936 5,000 16,510 5,000 5,000 5,000 0 Reimbursements 149,761 148,700 159,470 149,910 149,910 149,910 1,210 Lease/Rental Revenue 104,863 107,450 96,890 98,350 98,350 98,350 (9,100) Sale of City Properties 106,273 68,000 58,000 89,000 89,000 89,000 21,000 Other Revenue (1,286) 1,020 1,220 1,200 1,200 1,200 180 Community Fest 16,312 17,000 19,360 17,500 17,500 17,500 500 General Receipts (12,103) (13,710) (13,240) (13,460) (13,460) (13,460) 250 Adult Program Revenue 6,542 7,100 7,010 7,520 7,520 7,520 420 Contracted Progrm Revenue 55,106 59,170 77,350 67,000 67,000 67,000 7,830 Municipal Pool Revenue 204,567 250,050 226,610 232,350 232,350 232,350 (17,700) Youth Program Revenue 187,515 216,680 221,090 223,700 223,700 223,700 7,020 Other Park & Rec Revenue 1,371 1,500 1,970 1,930 1,930 1,930 430 Riverside Players 29,391 33,900 36,550 34,500 34,500 34,500 600 Parks Revenue 124,954 118,380 129,590 119,420 119,420 119,420 1,040 Fund Transfers 3,470,673 4,238,720 4,483,690 3,626,240 3,926,240 3,959,760 (278,960) TOTAL REVENUES BEFORE APPLICATION OF FUND BALANCE 24,923,823 28,377,850 28,990,640 29,266,930 29,744,080 29,795,730 1,417,880 APPLICATION OF FUND BALANCE 0 194,959 0 300,000 185,000 185,000 (9,959) TOTAL REVENUES 24,923,823 28,572,809 28,990,640 29,566,930 29,929,080 29,980,730 1,407,921 Percent Budget Change 4.93% 42 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE DETAIL 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PROPERTY TAXES Property Taxes 14,279,339 14,619,680 14,619,690 14,619,680 14,766,830 14,766,830 PROPERTY TAXES 14,279,339 14,619,680 14,619,690 14,619,680 14,766,830 14,766,830 147,150 PAYMENTS IN LIEU OF TAXES Water Utility 971,373 1,005,450 1,005,450 1,158,150 1,158,150 1,158,150 Winnebago County Housing 9,079 8,000 11,000 10,000 10,000 10,000 Orphan Animal Rescue 400 400 400 400 400 400 Goodwill 10,671 10,000 11,040 11,000 11,000 11,000 PAYMENTS IN LIEU OF TAXES 991,523 1,023,850 1,027,890 1,179,550 1,179,550 1,179,550 155,700 OTHER TAXES Hotel Room Tax Direct 83,770 100,000 92,670 100,000 100,000 100,000 OTHER TAXES 83,770 100,000 92,670 100,000 100,000 100,000 0 STATE SHARED REVENUES State Shared Revenue 1,577,839 1,575,200 1,575,260 2,219,210 2,219,210 2,219,210 Expend Restraint Program 483,901 509,230 509,230 512,970 512,970 512,970 Computer Exempt Credit 150,575 150,580 150,580 241,210 241,210 241,210 Per Prop Exempt Credit 80,889 80,890 80,890 80,890 80,890 80,890 Video Serv Provider Aid 59,977 59,980 59,980 59,980 59,980 59,980 STATE SHARED REVENUES 2,353,181 2,375,880 2,375,940 3,114,260 3,114,260 3,114,260 738,380 STATE & FEDERAL AIDS Mass Transit Subsidy 367,758 416,950 416,950 424,760 424,760 424,760 Highway Maintenance Aids 1,137,214 1,205,220 1,204,740 1,327,570 1,327,570 1,327,570 Fire Protect Ins Prem Ref 102,271 106,000 110,120 110,000 110,000 110,000 STATE & FEDERAL AIDS 1,607,243 1,728,170 1,731,810 1,862,330 1,862,330 1,862,330 134,160 WINNEBAGO COUNTY Ag. Use Conversion Charge 2,883 0 0 0 0 0 WINNEBAGO COUNTY 2,883 0 0 0 0 0 0 LICENSE REVENUE Liquor and Bev License 21,882 22,000 35,000 23,000 23,000 23,000 Operator License 9,570 8,000 8,810 8,000 8,000 8,000 Cigarette License 2,250 2,200 2,700 2,700 2,700 2,700 Pet License 12,791 12,000 12,000 12,000 12,000 12,000 Amusement Device License 8,690 10,000 16,580 16,580 16,580 16,580 Rooming House License 0 50 50 50 50 50 Honey Bee License 0 30 30 30 30 30 Tourist House License 50 250 250 250 250 250 Miscellaneous License 690 1,000 1,000 1,000 1,000 1,000 LICENSE REVENUE 55,923 55,530 76,420 63,610 63,610 63,610 8,080 PERMITS REVENUE Building Permits 154,255 120,000 132,000 125,180 125,180 125,180 Electrical Permits 40,112 41,500 42,050 43,190 43,190 43,190 Plumbing Permits 40,293 36,750 37,100 38,250 38,250 38,250 Parking Lot Const. Permit 3,200 1,500 1,400 1,500 1,500 1,500 Heating Permits 62,266 41,000 43,150 42,000 42,000 42,000 Home Occupation Permits 0 50 50 50 50 50 Dance Permit 125 150 130 150 150 150 Street Use Permit 975 1,000 1,000 1,000 1,000 1,000 Sprinkler Permits 850 1,000 1,030 1,000 1,000 1,000 Fire Pit Permit 19,428 19,500 19,000 19,000 19,000 19,000 Hotel & Motel Permits 120 120 120 120 120 120 E-Plan Fees 0 0 750 1,200 1,200 1,200 All Other Permits 895 1,000 1,000 1,000 1,000 1,000 PERMITS REVENUE 322,519 263,570 278,780 273,640 273,640 273,640 10,070 43 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE DETAIL 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE WEIGHTS AND MEASURES FEES License Fees 26,960 27,000 26,250 26,000 26,000 26,000 WEIGHTS AND MEASURES FEES 26,960 27,000 26,250 26,000 26,000 26,000 (1,000) GENERAL GOVERNMENT REVENUES Special Use Fees 800 1,200 1,200 1,200 1,200 1,200 Board of Appeals 0 500 500 500 500 500 Rezoning Deposits 2,000 1,600 1,600 1,600 1,600 1,600 Publication Fees 968 1,500 1,500 1,500 1,500 1,500 Real Property Status Fees 28,910 28,000 24,000 25,000 25,000 25,000 Cable TV Franchise Fee 242,821 245,000 236,000 256,810 256,810 256,810 Com Devel Document Sales 335 300 610 300 300 300 Site Plan Review Fee 2,181 1,800 1,800 1,800 1,800 1,800 Plat Review Fees/Annex 3,525 1,200 5,200 1,200 1,200 1,200 Project Plan Review Fees 750 900 900 900 900 900 Comp Plan/Map Amend 2,100 800 800 800 800 800 Property Record Maint Fee 12,200 12,000 12,000 12,000 12,000 12,000 Code Enforce Reinspect 15,725 15,000 8,000 15,000 15,000 15,000 Exempt Prop Filing Fees 610 600 0 600 600 600 GENERAL GOV'T REVENUES 312,925 310,400 294,110 319,210 319,210 319,210 8,810 SPECIAL CHARGES Snow Removal Charges 4,200 3,000 0 3,000 3,000 3,000 Special Use Fees 5,505 5,000 2,560 4,000 4,000 4,000 SPECIAL CHARGES 9,705 8,000 2,560 7,000 7,000 7,000 (1,000) PUBLIC LIBRARY Library Receipts 344 500 200 200 200 200 Coffee Sales 189 300 150 200 200 200 Bottled Beverages/Snacks 2,624 2,400 2,400 2,000 2,000 2,000 Copier/Printer Fees 9,860 10,000 11,000 10,000 10,000 10,000 Lost/Damaged Materials 6,011 5,000 4,000 4,000 4,000 4,000 P-Card Rebate 6,072 3,400 4,000 3,400 3,400 3,400 Winnebago County 866,093 885,450 885,450 940,340 940,340 940,340 Calumet County 26,321 29,560 29,600 24,420 24,420 24,420 Fond Du Lac County 2,176 2,050 2,050 1,860 1,860 1,860 Waushara County 1,124 830 830 950 950 950 Green Lake County 27 100 100 300 300 300 Waupaca County 0 0 0 4,070 4,070 4,070 Collection Fee Charges 1,058 1,200 700 900 900 900 Appl Carryover Balance 0 10,000 0 0 30,000 48,130 PUBLIC LIBRARY 921,899 950,790 940,480 992,640 1,022,640 1,040,770 89,980 PUBLIC SAFETY REVENUE Police Sundry Revenues 661 250 250 250 250 250 Fingerprints 1,410 2,000 0 0 0 0 Sch Dist Liaison Program 214,260 170,000 170,000 185,000 185,000 185,000 PUBLIC SAFETY REVENUE 216,331 172,250 170,250 185,250 185,250 185,250 13,000 GENERAL GOV'T SERVICES Utility Billing/Finance 202,360 215,820 215,820 221,510 221,510 221,510 Water Utility/Finance Ser 69,490 72,550 72,550 76,330 76,330 76,330 Water Utility/HR & Safety 21,120 21,760 21,760 22,530 22,530 22,530 Water Utility/Legal &Adm. 30,460 31,380 31,380 32,480 32,480 32,480 Joint Fire/Finance Ser 26,500 27,750 27,750 28,750 28,750 28,750 Joint Fire/HR & Safety 65,000 70,000 70,000 72,450 72,450 72,450 Joint Fire/Fiber Lease 4,640 4,870 4,870 5,100 5,100 5,100 GIS/Sanitary Sewer 0 0 0 7,500 7,500 7,500 GIS/Storm Water Utility 0 0 0 15,800 15,800 15,800 GIS/Water Utility 0 0 0 1,760 1,760 1,760 GIS/Joint Fire Rescue 0 0 0 13,900 13,900 13,900 Muni Ct Bldg use/Menasha 3,800 3,990 3,990 4,130 4,130 4,130 GENERAL GOV'T SERVICES 423,370 448,120 448,120 502,240 502,240 502,240 54,120 44 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE DETAIL 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE STREET & HIGHWAY REVENUE Misc Equipment Rental 769 1,000 1,370 1,000 1,000 1,000 Misc Service Revenue 9,659 7,500 26,280 25,000 25,000 25,000 Other S & H Receipts 2,490 800 0 500 500 500 Recoveries fm Damaged Prp 9,235 8,000 5,000 8,000 8,000 8,000 Sale of City Materials 5 50 50 50 50 50 Street Excavation Charges 64,047 45,000 20,000 30,000 30,000 30,000 Special Garbage Collectn 3,574 2,500 3,150 2,500 2,500 2,500 Commercial Dumpsters 70,175 69,000 69,000 70,000 70,000 70,000 Additional Cart Fee 5,444 5,300 7,460 7,500 7,500 7,500 STREET & HIGHWAY REVENUE 165,398 139,150 132,310 144,550 144,550 144,550 5,400 OAK HILL CEMETERY REVENUE Cemetery Misc. Revenue 30,765 20,000 20,000 20,400 20,400 20,400 Lot Sale Revenue 46,583 48,000 48,000 48,960 48,960 48,960 Transfer fm Perp Care-Int 39,173 25,000 25,000 25,500 25,500 25,500 Grave Openings 61,655 57,000 53,400 54,470 54,470 54,470 Foundation/Marker Charges 13,370 14,000 14,000 14,280 14,280 14,280 Chapel Rental Fee 0 0 0 2,000 2,000 2,000 OAK HILL CEMETERY REVENUE 191,546 164,000 160,400 165,610 165,610 165,610 1,610 INTEREST INCOME Interest on Investments 469,614 550,000 926,690 850,000 850,000 850,000 Interest on Taxes 46,207 45,000 35,000 42,000 42,000 42,000 Interest on Market Apprec (2,114,313) 0 0 0 0 0 Interest Revl Fund Assmts 24,697 32,000 19,000 19,000 19,000 19,000 Personal Property I 327 200 200 200 200 200 Water Utility Loan 0 0 30,000 55,000 55,000 55,000 INTEREST INCOME (1,573,468) 627,200 1,010,890 966,200 966,200 966,200 339,000 FINES & FORFEITURES Neenah Court Bonds/Fines 3,091 5,000 1,500 4,000 4,000 4,000 Municipal Courts Fines 73,210 100,000 70,000 80,000 80,000 80,000 False Alarms 1,600 300 8,500 1,000 1,000 1,000 FINE & FORFEITURES 77,901 105,300 80,000 85,000 85,000 85,000 (20,300) PROPERTY DAMAGE RECOVERY City Hall 685 0 12,170 0 0 0 Police 5,722 0 4,340 0 0 0 Fire 3,529 0 0 0 0 0 Public Works 1,000 5,000 0 5,000 5,000 5,000 PROPERTY DAMAGE RECOVERY 10,936 5,000 16,510 5,000 5,000 5,000 0 REIMBURSEMENTS Workers Compensation 73,184 70,000 71,000 71,000 71,000 71,000 Emp Practices Liab Ins. 0 2,500 2,500 2,500 2,500 2,500 Local Governments 1,200 1,200 1,200 1,200 1,200 1,200 CVMIC Liability Dividend 28,015 25,000 28,390 25,210 25,210 25,210 P-Card Rebate 47,362 50,000 56,380 50,000 50,000 50,000 REIMBURSEMENTS 149,761 148,700 159,470 149,910 149,910 149,910 1,210 LEASE/RENTAL REVENUE Adm Bld Water Utility 11,220 11,780 11,780 12,140 12,140 12,140 City Garage Rentals 6,876 6,900 5,140 5,140 5,140 5,140 Communication Tower Rent 79,985 84,500 74,500 75,600 75,600 75,600 Dumpster Rental Agreement 3,150 2,400 1,800 1,800 1,800 1,800 Rec Park Sailing Lease 0 370 370 370 370 370 Bird Scooters 1,132 1,500 800 800 800 800 Lamar 2,500 0 2,500 2,500 2,500 2,500 LEASE/RENTAL REVENUE 104,863 107,450 96,890 98,350 98,350 98,350 (9,100) 45 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE DETAIL 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SALE OF CITY PROPERTIES Police 27,716 26,000 26,000 39,000 39,000 39,000 Public Works 78,557 40,000 30,000 50,000 50,000 50,000 Park & Rec. 0 2,000 2,000 0 0 0 SALE OF CITY PROPERTIES 106,273 68,000 58,000 89,000 89,000 89,000 21,000 OTHER REVENUE Commercial Dumpsters 228 200 200 200 200 200 Miscellaneous Revenue (1,524) 1,000 1,020 1,000 1,000 1,000 Sales Tax 10 (180) 0 0 0 0 OTHER REVENUE (1,286) 1,020 1,220 1,200 1,200 1,200 180 OTHER SPEC EVENTS-COMMUNITYFEST Vendor Fees 3,312 4,000 4,360 3,500 3,500 3,500 Contributions 13,000 13,000 15,000 14,000 14,000 14,000 OTHER SPEC EVENTS-COM. FEST 16,312 17,000 19,360 17,500 17,500 17,500 500 GENERAL RECEIPTS-PARKS/REC Sun Shine Program 548 500 1,000 750 750 750 Work Permits 2,080 1,500 670 1,500 1,500 1,500 Work Permit State Payment (1,725) (1,600) (660) (1,600) (1,600) (1,600) Miscellaneous 664 300 300 300 300 300 Sales Tax Collections (13,765) (14,500) (14,650) (14,500) (14,500) (14,500) Sales Tax 95 90 100 90 90 90 GENERAL RECEIPTS-PARKS/REC (12,103) (13,710) (13,240) (13,460) (13,460) (13,460) 250 ADULT PROGRAM REVENUE Open Gym 203 400 150 500 500 500 Volleyball-Summr Team Fee 0 1,200 0 0 0 0 Tennis Instruction 1,200 1,000 1,820 1,820 1,820 1,820 Pickleball 5,139 4,500 5,040 5,200 5,200 5,200 ADULT PROGRAM REVENUE 6,542 7,100 7,010 7,520 7,520 7,520 420 CONTRACTED PROGRAM REVENUE Fitness 6,878 14,700 14,850 15,000 15,000 15,000 Sports Clinics 14,388 14,470 16,720 15,000 15,000 15,000 Contracted Youth Programs 31,937 30,000 44,580 37,000 37,000 37,000 CONTRACTED PROGRAM REVENUE 53,203 59,170 76,150 67,000 67,000 67,000 7,830 POOL & REC BLDG REVENUE Special Events 250 1,200 0 1,200 1,200 1,200 Taxable Concessions 50,122 52,000 54,620 52,000 52,000 52,000 Pool-Daily Receipts 61,189 60,000 66,920 72,500 72,500 72,500 Pool-Season Pass Receipts 48,489 70,000 58,000 58,500 58,500 58,500 Swim Lessons Receipts 44,224 66,700 47,490 48,000 48,000 48,000 Locker Rental 152 150 150 150 150 150 Over/Short 141 0 (570) 0 0 0 POOL & REC BLDG REVENUE 204,567 250,050 226,610 232,350 232,350 232,350 (17,700) 46 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE DETAIL 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE YOUTH PROGRAM REVENUE Archery 2,288 2,250 1,600 1,800 1,800 1,800 Crafts 506 0 0 0 0 0 Operation Recreation 118,273 120,000 116,600 118,000 118,000 118,000 Adventure 6,855 7,500 8,260 9,000 9,000 9,000 Filthy Fun Kids Run 8,598 6,000 7,920 6,000 6,000 6,000 Park Kart Mobile Recreati 500 0 500 0 0 0 Special Events 17,534 9,000 13,950 12,300 12,300 12,300 Tennis 11,312 14,000 13,380 14,000 14,000 14,000 Tennis-Accelerated 630 800 1,320 1,400 1,400 1,400 Tot Lot 2,901 3,030 3,120 3,300 3,300 3,300 TOT Sports 3,150 3,300 3,600 3,700 3,700 3,700 Children's Playtime 14,200 13,000 13,760 13,600 13,600 13,600 Start Smart 691 800 1,240 1,000 1,000 1,000 Sport Explorers 1,980 2,000 1,520 1,600 1,600 1,600 Op Rec Jr. 0 35,000 35,520 38,000 38,000 38,000 YOUTH PROGRAM REV 189,418 216,680 222,290 223,700 223,700 223,700 7,020 OTHER PARKS & REC REVENUE Doty Cabin 557 350 470 380 380 380 Ice-Rink Taxable Concess 14 150 0 50 50 50 Community Band 800 1,000 1,500 1,500 1,500 1,500 OTHER PARKS & REC REVENUE 1,371 1,500 1,970 1,930 1,930 1,930 430 RIVERSIDE PLAYERS Riverside Tickets 26,135 30,000 32,550 30,000 30,000 30,000 Other Revenues 860 1,500 1,700 2,000 2,000 2,000 Taxable Concessions 2,396 2,400 2,300 2,500 2,500 2,500 RIVERSIDE PLAYERS 29,391 33,900 36,550 34,500 34,500 34,500 600 PARKS REVENUE Rentals - Picnic Kits 0 0 30 0 0 0 Facility Leases 20,172 20,000 22,140 21,500 21,500 21,500 Facility User Fees 1,856 2,000 2,000 2,000 2,000 2,000 Rentals - Green Park 1,825 1,000 1,050 1,100 1,100 1,100 Rentals - Memorial Park 6,719 6,300 8,100 6,500 6,500 6,500 Rentals - Gazebo 545 700 350 600 600 600 Rentals - Riverside Park 3,944 4,500 4,710 4,000 4,000 4,000 Rentals - Washington Park 11,120 7,500 6,530 6,500 6,500 6,500 Rentals -Whiting Boathse 28,841 27,000 32,270 28,000 28,000 28,000 Rentals - Southview Park 30 30 40 40 40 40 Rentals -Memorial Pk Open 170 300 460 300 300 300 Rental-Shattuck BoatStall 8,920 9,000 10,070 10,000 10,000 10,000 Rentals - Doty Park 1,315 1,200 1,590 1,250 1,250 1,250 Rental - Great Northern 460 300 480 350 350 350 Rentals-Memorial LG Room 14,367 12,000 14,040 12,000 12,000 12,000 Rental-Memorial SM Room 580 750 370 250 250 250 Herb & Dolly Smith Park 25 0 30 30 30 30 Boat Launch User Fees 22,963 25,000 24,020 24,000 24,000 24,000 Boat Wash Fees 1,102 800 1,310 1,000 1,000 1,000 PARKS REVENUE 124,954 118,380 129,590 119,420 119,420 119,420 1,040 47 CITY OF NEENAH 2024 OPERATING BUDGET REVENUE DETAIL 2022 2023 2023 2024 DEPT 2024 2024 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE FUND TRANSFERS ARPA-Public Safety 1,300,000 1,378,000 1,378,000 62,500 1,362,500 1,362,500 ARPA-One Time Exp 17,400 225,000 225,000 0 0 0 2023 Council Adds 0 122,570 122,570 0 0 0 2024 Employee Increases 0 0 0 0 0 33,520 CIP Projects-Engineering 0 250,000 250,000 250,000 250,000 250,000 Benefit Accrual Fund 0 0 0 325,000 0 0 Information Systems 0 0 0 8,000 0 0 Parking Fund 0 0 0 160,000 0 0 Sewer Fd Maintenance 351,650 372,750 372,750 387,770 387,770 387,770 Sewer Fd Admin 611,850 648,560 648,560 674,700 674,700 674,700 Storm Water Management 475,240 503,750 503,750 524,050 524,050 524,050 Cemetery Perp Care 0 0 0 8,000 0 0 Dial-A-Ride 0 0 0 8,000 0 0 Transfer from Compost 0 0 0 8,000 0 0 Industrial Devel Fund 0 0 0 8,000 0 0 TIF #11 42,000 44,520 44,520 46,780 46,780 46,780 Transfer from TIF #12 42,000 44,520 44,520 46,780 46,780 46,780 Transfer from TIF #13 0 0 0 46,780 46,780 46,780 TIF #5 Administrative Chg 84,000 89,040 89,040 0 0 0 TIF #6 Administrative Chg 63,000 66,780 66,780 0 0 0 Transfer From TIF # 7 126,000 133,560 133,560 140,320 140,320 140,320 TIF #8 Administrative Chg 126,000 133,560 133,560 140,320 140,320 140,320 TIF #8 Interest 38,130 17,250 250,000 75,000 75,000 75,000 TIF #9 Administrative Chg 84,000 89,060 89,060 116,960 116,960 116,960 TIF # 10 42,000 44,520 44,520 46,780 46,780 46,780 Recycling Fund 0 0 0 35,000 0 0 Housing Fund 35,000 35,000 35,000 35,000 35,000 35,000 CDBG Funds 30,616 25,000 37,500 30,000 30,000 30,000 CDBG COVID Program 0 14,280 0 0 0 0 Joint Municipal Court 1,787 1,000 15,000 2,500 2,500 2,500 Alliant Energy PILOT Fund 0 0 0 280,000 0 0 Excess TIF Increment 0 0 0 50,000 0 0 Developer Land Sales Fund 0 0 0 110,000 0 0 FUND TRANSFERS 3,470,673 4,238,720 4,483,690 3,626,240 3,926,240 3,959,760 (278,960) TOTAL REVENUES BEFORE APPLICATION OF FUND BALANCE 24,923,823 28,377,850 28,990,640 29,266,930 29,744,080 29,795,730 1,417,880 UNASSIGNED FUND BALANCE 0 135,000 0 300,000 185,000 185,000 ASSIGNED FUND BALANCE 0 59,959 0 0 0 0 APPLICATION OF FUND BALANCE 0 194,959 0 300,000 185,000 185,000 (9,959) TOTAL REVENUES 24,923,823 28,572,809 28,990,640 29,566,930 29,929,080 29,980,730 1,407,921 Percent Budget Change 4.93% 48 F:\SHARED\Fee Schedule\2024 Fee Schedule R2023-19.docx Page 1 of 13 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 49 Page 2 of 13 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 50 Page 3 of 13 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 51 Page 4 of 13 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: $$30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - Ch. 21, Art. III Res. No. 2017-04 52 Page 5 of 13 FEE TYPE FEE BASIS STATUTE NO. ORD/RES/CODE $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost New Electrical: Multi-family and additions $50 + $0.05 sq ft all areas If no square footage available: $$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 53 Page 6 of 13 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 Building Code Apiary Registration Fee $30.00 Per Apiary Sec. 3-41(c) 54 Page 7 of 13 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 55 Page 8 of 13 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 56 Page 9 of 13 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 57 Page 10 of 13 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 58 Page 11 of 13 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 59 Page 12 of 13 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 60 Page 13 of 13 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 $.05 Lin. Ft Ch. 14, Res.2021- 13 WATER DEPARTMENT Fees are established by the Public Service Commission of Wisconsin (PSC) 61 THIS PAGE IS INTENTIONALLY LEFT BLANK 62 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 78,010$ 84,560$ 85,370$ 0.96% 84,010$ -0.65% 84,010$ -0.65% No. of Aldermen 9 9 9 0% 9 0% 9 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (1,360)$ Mayor's Comments: Council Amendment -$ None The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. There was a reduction of $1,360 to the IS Services/Internal account for this department. COMMON COUNCIL 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. Operating Budget Information/Number of Employees Budget Adjustments 63 THIS PAGE IS INTENTIONALLY LEFT BLANK 64 CITY OF NEENAH 2024 ADOPTED 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 2024 Adopted Budget: None. 65 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE COUNCIL COUNCIL OPERATIONS (0101-700) 0101 Salaries 48,768 49,700 49,700 50,420 50,420 50,420 0111 Fringes 2,019 1,840 1,840 2,020 2,020 2,020 0115 Schools/Seminars/Training 0 0 0 1,800 1,800 1,800 0202 Outside Printing 27 300 150 150 150 150 0203 Postage 49 50 50 50 50 50 0204 Conference & Meetings 0 1,800 1,800 0 0 0 0206 Advertising & Publication 8,745 8,000 8,000 8,000 8,000 8,000 0218 Maintenance of Software 44 580 250 250 250 250 0227 Cellular Telephone 3,737 4,320 4,320 4,320 4,320 4,320 0233 Other Ser/Televising Mtng 3,134 7,000 5,500 6,000 6,000 6,000 0236 Outside Services 324 250 250 250 250 250 0255 IS Services / Internal 4,730 9,660 9,660 11,810 10,450 10,450 0258 GIS Services/Internal 670 740 740 0 0 0 0301 Office Supplies 100 100 100 100 100 100 0302 Inhouse Printing 0 20 0 0 0 0 0303 Computer Oper Supplies 0 50 50 50 50 50 0308 Books and Periodicals 0 50 50 50 50 50 0333 All Other Supplies 38 100 100 100 100 100 0343 Small Program Packages 5,625 0 0 0 0 0 OPERATIONS 78,010 84,560 82,560 85,370 84,010 84,010 (550) COUNCIL 78,010 84,560 82,560 85,370 84,010 84,010 (550) Percent Budget Change -0.65% 66 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 235,063$ 288,500$ 282,650$ -2.03% 279,680$ -3.06% 279,990$ -2.95% No. of Employees (FTE) 2 2 2 0% 2 0% 2 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (2,970)$ Mayor's Comments: Council Amendment 310$ An additional 1% wage increase on July 1 to all non-union employees was approved, this will increase wage and fringe expenditures in this department by $310. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024. This will be in addition to the already requested 1.5% step increase in January 2024. This equated to an additional $620 of salary and fringe in this department. The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. There was a reduction of $1,340 to the IS Services/Internal account for this department. While preparing the budget, we were at a 12% increase in health insurance. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish an overall 9.68% increase, which is a decrease of 2.32%. This will result in cost savings of $2,250 for this department. Operating Budget Information/Number of Employees Budget Adjustments DEPARTMENT OF THE MAYOR 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. 67 THIS PAGE IS INTENTIONALLY LEFT BLANK 68 CITY OF NEENAH 2024 ADOPTED 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, Plan Commission and Public Works Board meetings and serves as a member of the Water Commission. Either the Mayor or her designee serve on the Bergstrom-Mahler Museum Board and the Mayor is an ex-officio member of the Future Neenah Board of Directors. She 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 and developing consensus toward implementing those plans. She is also responsible for supervising the day-to-day operations of the City. 2023 Activities:  Continued work on Arrowhead/Waterfront District project plan with RDG Planning and Design– met with multiple stakeholders, held community input meeting, held regular monthly task force meetings and internal technical team meetings –complete land survey of the acreage was conducted, and preliminary project plan was presented to the task force in late August  Continued to encourage our cyber security initiatives as well as technology upgrades with Joe Wenninger  Worked closely with benefactor, John Bergstrom, to facilitate the refurbishing of Oak Hill Cemetery Chapel  Completed emergency government training for the city  Continued to work with HR and Carlson Dettman in the salary evaluation process – this process involved appeals that were reviewed by HR and mayor – also led to discussions of revamping our on-boarding process for new hires  Oversaw the remodel of the Hauser Room providing input on design and function  Held one on one evaluation meetings with all department heads in February  Went through the hiring process for a new city HR Director –we are grateful that Amy Fairchild was hired on October 17, 2022.  Went through the hiring process for a new city Finance Director – we are grateful that Vicky Rasmussen was hired on February 13, 2023.  The Neenah Library Board hired our new Neenah Public Library Director, Nicole Hardina Wilhelm, following the retirement of Director Gretchen Raab. Our new director had previously served as the assistant director, and we are grateful for her leadership.  Continued the city’s Culture Initiative, reviewed the survey results and shared out with department heads, continued process with formation of our Culture Team and meetings to launch the new initiative and provide for on-going training and implementation  Initiated new Mayor’s Run/Walk for Charity with the Neenah Menasha Firefighters Charitable Foundation  Participated in multiple phone calls, meetings, discussions with residents related to the Shattuck Middle School closing and the issue of its future 69  Formed and chaired a committee for celebrating Neenah’s 150th and coordinated multiple events/activities for the city to enjoy and engage in  Groundbreaking on Neenah PD expansion  Continued participation in WHBY monthly radio show, connected with new local paper “Neenah News”, participated in WFRV newsmaker Sunday show, maintained relationships with other local media outlets  Participated in the Fox Cities CVB Destination Marketing Plan task force throughout the year  Continued to establish and develop relationships with local businesses participating in regular check-ins with multiple business leaders and municipal and state leaders  Worked with Dir. Rasmussen to apply for funding through Winnebago County’s Spirit Fund  Joined the Fox Cities Chamber of Commerce Board of Directors  Redesigned the position of mayor’s administrative assistant, following Joni Heinz retirement in early June, to more broadly address the communication needs of the city by creating a Communications Specialist position that fits within the same budget parameters as the mayor’s admin. position - began interview process for candidates in late August 2024 Goals/Plans:  In 2024 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.  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 address the changing economic pressures we’re facing (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 “company” culture at the City with intended outcomes being better worker satisfaction, retention of current employees, and recruitment of new employees. In 2024, we will focus on the implementation of the mission and values that were identified by our employees as a result of the culture evaluation process.  We will further investigate grant opportunities to assist with meeting our budget goals.  We will move forward as we can with development at the Arrowhead property using the newly created master plan as our direction and inspiration.  We will continue to carefully work through the Shattuck school property sale and the implications of that for the community.  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. With the retirement of Library Director Raab in 2023, we have now hired outside services for the editing process that takes place to produce the newsletter. That increase in cost for the newsletter is reflected in the on-going budget. Major Increases (Decreases) in 2024 Adopted Budget:  Outside Printing increased by $5,000 due to a trend of higher printing costs  Outside Services decreased by $19,000 due to the Culture study being completed in 2023 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang 70 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MAYOR'S OFFICE OPERATIONS (0201-701) 0101 Salaries 113,707 133,300 117,680 134,890 135,410 135,670 0110 Health Insurance 30,700 36,830 32,230 41,240 38,990 38,990 0111 Fringes 21,021 24,760 21,860 25,070 25,170 25,220 0115 Schools/Seminars/Training 0 0 0 500 500 500 0123 Auto Allowance 450 450 450 450 450 450 0202 Outside Printing 1,356 1,300 1,300 1,400 1,400 1,400 0203 Postage 133 350 130 200 200 200 0204 Conference & Meetings 150 500 250 0 0 0 0207 Dues & Memberships 7,332 8,110 8,110 8,500 8,500 8,500 0218 Maintenance of Software 138 80 80 80 80 80 0227 Cellular Telephone 789 480 480 480 480 480 0236 Outside Services 13,131 25,100 30,000 500 500 500 0254 Printer / Copies 64 60 60 70 70 70 0255 IS Services / Internal 7,690 9,200 9,200 11,620 10,280 10,280 0258 GIS Services/Internal 1,110 1,230 1,230 0 0 0 0261 Misc Expenditures 640 400 450 400 400 400 0262 Public Relations 68 200 260 200 200 200 0301 Office Supplies 284 200 90 200 200 200 0302 Inhouse Printing 0 50 0 0 0 0 0308 Books and Periodicals 60 50 70 50 50 50 0344 Small Equipment 0 50 0 100 100 100 0347 Small Computer Hardware 402 50 50 0 0 0 0531 Community Contribution 2,955 7,200 7,200 7,200 7,200 7,200 OPERATIONS 202,180 249,950 231,180 233,150 230,180 230,490 (19,460) CITY PUBLICATION (0202-701) 0202 Outside Printing 23,452 25,000 27,000 30,000 30,000 30,000 0203 Postage 8,625 9,000 9,000 9,500 9,500 9,500 CITY PUBLICATION 32,077 34,000 36,000 39,500 39,500 39,500 5,500 CULTURE IMPLEMENTATION (0203-701) 0115 Schools/Seminars/Training 806 4,550 500 0 0 0 0236 Outside Services 0 0 0 10,000 10,000 10,000 CULTURE IMPLEMENTATION 806 4,550 500 10,000 10,000 10,000 5,450 MAYOR'S OFFICE 235,063 288,500 267,680 282,650 279,680 279,990 (8,510) Percent Budget Change -2.95% 71 Department/Office: Mayor Program: General Government Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Mayor 6,802 mo. 1.00 6,802 mo. 1.00 Communications Specialist 8 1.00 8 1.00 TOTAL XXX 2.00 XXX 2.00 Current Budget Adopted Budget CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME STAFFING 72 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 1,212,211$ 1,253,720$ 1,316,470$ 5.01% 1,307,010$ 4.25% 1,310,340$ 4.52% No. of Employees (FTE) 8.67 8.67 8.67 0% 8.67 0% 8.67 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (9,460)$ Mayor's Comments: Council Amendment 3,330$ An additional 1% wage increase on July 1 to all non-union employees was approved, this will increase wage and fringe expenditures in this department by $3,330. Budget Adjustments The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. There was a reduction of $6,780 to the IS Services/Internal account for this department. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024. This will be in addition to the already requested 1.5% step increase in January 2024. This equated to an additional $6,320 of salary and fringe in this department. While preparing the budget, we were at a 12% increase in health insurance. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish an overall 9.68% increase, which is a decrease of 2.32%. This will result in cost savings of $9,000 for this department. Operating Budget Information/Number of Employees DEPARTMENT OF FINANCE 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 2024 ADOPTED 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, County and State 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. 2023 Accomplishments:  Successfully issued $15,585,000 in G.O. Promissory Notes at a True Interest Cost (TIC) of 2.9% to finance 2023 capital projects.  City’s AA/Stable bond rating was again affirmed 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 2022 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.  Received the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 37th 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.  Completed the final audits for the closures of Tax Incremental Financing (TIF) districts 5 and 6.  Continued to implement all requirements related to the Governmental Accounting Standards Board pronouncements, including GASB No. 87 (Leases), in the 2022 financial statements.  Department processed approximately: Accounts Payable/Accounts Receivable/Payroll – 9,500 payment vouchers, 7,000 P-card transactions, 10,000 payroll direct deposits, 2,250 vendor checks, 250 EFT payments and 750 invoices; Treasurer/Utility Billing – 40,000 cash/check transactions, 45,500 credit card/e-check transactions, 4,600 direct deposits, 3,200 debit card transactions, 3,400 ACH transactions, 220 money orders, 10,600 property tax bills and 53,000 utility service invoices.  Implemented Electronic Funds Transfer (EFT), ensuring efficient and secure payment to City vendors.  Implementing, 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 2024 ADOPTED OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: General Government Submitted by: Vicky K Rasmussen, CPA 2024 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.  Prepare to implement all requirements related to the Governmental Accounting Standards Board new pronouncements, including GASB No. 96 (Subscription-Based IT Arrangements) in the 2023 financial statements.  Ongoing analysis of parking enforcement and permitting solutions.  Ongoing cemetery verification and updates to the new CIMS program.  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 financials for a seamless tax collection using a new system  Continue to work on making processes paperless. Major Increases (Decreases) in 2024 Adopted Budget: Finance Operations: Salaries are up due to 2024 expected wage increases, and Health Insurance is up due to an expected overall increase in premiums of approximately 12%. Risk Management: Overall insurance costs are up by $15,370 which accounts for the high range (7.97% increase) of Cities and Villages Mutual Insurance Company’s (CVMIC) projected insurance rates for 2024. 76 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE FINANCE OPERATIONS/CAP. OUTLAY OPERATIONS (0501-703) 0101 Salaries 369,756 382,070 369,490 398,230 403,590 406,400 0103 Temporary Wages 4,030 5,000 5,000 5,000 5,000 5,000 0110 Health Insurance 100,470 109,280 109,280 119,590 113,060 113,060 0111 Fringes 65,966 70,350 68,060 70,630 71,590 72,110 0115 Training 0 0 0 7,000 7,000 7,000 0123 Auto Allowance 11 0 0 0 0 0 0128 Empl Recognition Awards 0 0 300 0 0 0 0202 Outside Printing 3,377 3,000 2,650 2,900 2,900 2,900 0203 Postage 8,367 8,000 7,280 7,610 7,610 7,610 0204 Conference & Meetings 2,378 6,100 8,500 0 0 0 0205 Debit Card Charges 5,370 5,000 6,470 6,000 6,000 6,000 0207 Dues & Memberships 1,715 1,740 1,180 1,700 1,700 1,700 0210 Maintenance of Hardware 1,441 1,200 1,540 1,400 1,400 1,400 0212 Maint of Office Equipment 0 550 550 550 550 550 0218 Maint of Software 2,616 2,200 2,200 2,000 2,000 2,000 0227 Cellular Telephone 740 480 660 960 960 960 0254 Printer / Copies 3,139 3,120 3,120 3,120 3,120 3,120 0255 IS Services / Internal 38,150 40,040 40,040 45,780 40,490 40,490 0258 GIS Services/Internal 5,880 6,500 6,500 0 0 0 0301 Office Supplies 2,479 2,300 2,500 2,300 2,300 2,300 0302 Inhouse Printng/Dist Cost 0 0 0 0 0 0 0303 Computer Oper Supplies 154 300 300 300 300 300 0308 Books and Periodicals 431 500 500 500 500 500 0333 All Other Supplies 53 50 60 50 50 50 0343 Small Program Packages 0 300 300 500 500 500 0344 Small Equipment 70 500 200 500 500 500 0347 Small Computer Hardware 2,326 1,000 1,000 2,200 2,200 2,200 CAPITAL OUTLAY-FINANCE 8115 Computer Hardware Outlay 7,768 1,000 1,000 1,000 1,000 1,000 FINANCE OPERATIONS 626,687 650,580 638,680 679,820 674,320 677,650 27,070 Percent Budget Change 4.16% ANNUAL FINANCIAL AUDIT/GASB #34 Impl (0505-703) 0115 Training 0 0 0 600 600 600 0202 Outside Printing 140 400 400 400 400 400 0203 Postage 0 60 10 70 70 70 0204 Conference & Meetings 0 500 500 0 0 0 0232 Accounting & Auditing 51,622 54,500 51,800 53,850 53,850 53,850 ANNUAL FINANCIAL AUDIT 51,762 55,460 52,710 54,920 54,920 54,920 (540) Percent Budget Change -0.97% RISK MANAGEMENT (0507-703) 0204 Conference & Meetings 0 300 100 0 0 0 0239 Misc Insurance 1,554 3,000 1,340 1,450 1,450 1,450 0244 Pollution Insurance 6,485 7,600 7,060 7,630 7,630 7,630 0245 Property Insurance 67,874 72,000 75,970 82,030 82,030 82,030 0246 Liability Insurance 69,534 73,020 68,040 73,470 73,470 73,470 0247 Auto Insurance 39,965 43,570 46,580 50,300 50,300 50,300 0248 Boiler:Machine Insurance 5,148 6,030 5,560 6,010 6,010 6,010 0271 Self-Insured Direct Costs 70,000 70,000 70,000 70,000 70,000 70,000 RISK MANAGEMENT 260,560 275,520 274,650 290,890 290,890 290,890 15,370 Percent Budget Change 5.58% PROPERTY DAMAGE (0509-703) 0718 City Hall 0 0 14,560 0 0 0 0721 Police 9,606 0 0 0 0 0 0723 Fire 4,852 0 0 0 0 0 0788 Park & Rec. 0 0 4,900 0 0 0 0799 Undesignated 0 5,000 5,000 5,000 5,000 5,000 PROPERTY DAMAGE 14,458 5,000 24,460 5,000 5,000 5,000 0 Percent Budget Change 0.00% 77 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CENTRAL SERVICES (0515-703) 0203 Postage 1,518 1,600 2,400 1,850 1,850 1,850 0207 Dues & Memberships 201 300 750 750 750 750 0212 Maint of Office Equipment 405 500 1,800 1,800 1,800 1,800 0236 Outside Services 2,766 2,600 2,670 2,800 2,800 2,800 0252 Rental of Equipment 900 2,000 1,800 2,000 2,000 2,000 0301 Office Supplies 3,715 4,500 4,500 4,500 4,500 4,500 0303 Computer Oper Supplies 0 100 0 100 100 100 0333 All Other Supplies 0 100 0 100 100 100 0344 Small Equipment 1,905 200 1,500 1,500 1,500 1,500 CENTRAL SERVICES 11,410 11,900 15,420 15,400 15,400 15,400 3,500 Percent Budget Change 29.41% UTILITY BILLING (0525-703) 0101 Salaries 87,980 91,030 91,030 94,590 94,590 94,590 0110 Health Insurance 25,560 27,790 27,790 31,020 29,330 29,330 0111 Fringes 15,490 16,710 16,710 18,070 18,070 18,070 0115 Training 0 0 0 700 700 700 0202 Outside Printing 2,254 2,500 0 0 0 0 0203 Postage 24,076 23,500 24,200 25,290 25,290 25,290 0204 Conference & Meetings 500 700 700 0 0 0 0205 Debit Card Charges 4,717 3,500 5,500 5,700 5,700 5,700 0236 Outside Services 9,579 8,000 9,810 12,500 12,500 12,500 0255 IS Services / Internal 10,080 11,040 11,040 12,880 11,390 11,390 0258 GIS Services/Internal 4,990 5,510 5,510 0 0 0 0303 Computer Oper Supplies 0 100 100 100 100 100 0347 Small Computer Hardware 248 200 200 200 200 200 UTILITY BILLING 185,474 190,580 192,590 201,050 197,870 197,870 7,290 Percent Budget Change 3.83% WATER UTILITY (0526-703) 0101 Salaries 41,400 42,510 42,510 44,780 44,780 44,780 0103 Temporary Wages 1,000 1,000 1,000 1,000 1,000 1,000 0110 Health Insurance 12,000 12,670 12,670 14,360 13,580 13,580 0111 Fringes 7,460 7,800 7,800 8,550 8,550 8,550 0115 Training 0 0 0 500 500 500 0204 Conference & Meetings 0 500 500 0 0 0 0236 Outside Services 0 200 200 200 200 200 WATER UTILITY 61,860 64,680 64,680 69,390 68,610 68,610 3,930 Percent Budget Change 6.08% FINANCE 1,212,211 1,253,720 1,263,190 1,316,470 1,307,010 1,310,340 56,620 Percent Budget Change 4.52% 78 Department/Office: Finance Program: General Government Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 Deputy Director 14 1.00 14 1.00 Assistant Treasurer 10 1.00 10 1.00 Payroll - A/P - A/R Coordinator 8 1.00 8 1.00 Utility Billing Coordinator 6 1.00 6 1.00 Office Manager 6 1.00 6 1.00 Accounting Clerk 6 1.00 6 1.00 Cashier 6 1.00 6 1.00 Subtotal 8.00 8.00 PART-TIME Cashier 6 0.67 6 0.67 TOTAL XXX 8.67 XXX 8.67 POSITION TITLE FULL TIME STAFFING Current Budget Adopted Budget CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES 79 THIS PAGE IS INTENTIONALLY LEFT BLANK 80 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 487,825$ 548,050$ 607,020$ 10.76% 602,270$ 9.89% 604,020$ 10.21% No. of Employees (FTE) 4 4 4 0% 4 0% 4 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (4,750)$ Mayor's Comments: Council Amendment 1,750$ An additional 1% wage increase on July 1 to all non-union employees was approved, this will increase wage and fringe expenditures in this department by $1,750. The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. There was a reduction of $3,750 to the IS Services/Internal account for this department. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024. This will be in addition to the already requested 1.5% step increase in January 2024. This equated to an additional $3,500 of salary and fringe in this department. While preparing the budget, we were at a 12% increase in health insurance. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish an overall 9.68% increase, which is a decrease of 2.32%. This will result in cost savings of $4,500 for this department. Operating Budget Information/Number of Employees Budget Adjustments DEPARTMENT OF LEGAL & ADMINISTRATIVE SERVICES (DOLAS) Department Head David C. Rashid Major Activities The Department is an internal service agency consisting of all the City Attorney and City Clerk functions. Activities of the City Attorney include providing legal advice to the Mayor, Common Council and departments, and conducting all pretrials before municipal court. The City Clerk's office provides record retention and management; supervises voter registration and election administration; issues various licenses and acts as Secretary to the Council. 81 THIS PAGE IS INTENTIONALLY LEFT BLANK 82 CITY OF NEENAH 2024 ADOPTED 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 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. 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. 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 the City Clerk’s Office. 2023 Accomplishments:  Completed transition into City Attorney role  Interviewed and hired a paralegal to assist in DOLAS.  Met with department heads and other key figures.  Negotiated further terms of agreement for ramp site property acquisition (from First Presbyterian Church)  Assisted with multiple residential occupancy permits within the City.  Continued to defend the City against claims by the residents over various matters/properties.  Successfully defended Police Chief together with outside counsel in the defense of the police department by two claimants from Wausau, WI.  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.  Attended and participated in numerous meetings of deliberative boards.  Negotiated a multi-year contract with the Neenah Joint School District for provision of two School Resource Officer personnel for 2023-2026 school years.  Completed preliminary but comprehensive research into the issue of public trust doctrine as relates to revision of conceptual plan for Arrowhead district and eventual redevelopment thereon.  Co-authored major revisions to the City’s Sign Code ordinance, Chapter 24.  Co-authored new 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).  Assisted fire department with various employee disciplinary matters/issues.  Review and defense of various pending litigation matters, including securing dismissal of Lamar Central Outdoor suit, and a majority win on Wisconsin Realtors Association v. City (tourist housing). 2024 Goals/Plans:  Continue work to update and create necessary City policies, as needed.  Continue to prosecute municipal court citations and other enforcement matters.  Establish and formalize appeal procedures for dangerous animal, and other appealable violations contemplated by the Code.  Complete revision and passage of new Sign Code ordinance (repealing and replacing Chapter 24 where needed).  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 2024 Adopted Budget: Overall, when including all costs attributable to the City Attorney’s office operations, the City Attorney’s budget shows a slight net decrease in budget expenditures 2024 over 2023. Increases are due primarily to Salaries and Fringes. 83 CITY OF NEENAH 2024 ADOPTED 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. 2023 Accomplishments:  2023 Board of Review in a revaluation year  Administered two elections Spring Primary and Spring Election  Hired and Trained new Deputy Clerk  Continued Chief Inspector and Poll Worker training on the overall election process and procedures as well as Badger Books.  Continued working on implementation of a new indexing system for ordinances, resolutions, agreements, etc. including electronic scanning of records.  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.  Continue Implementation of numerous Legislative Updates for Elections. 2024 Goals/Plans:  Administer four elections including Spring Primary, Spring (Presidential Preference), Partisan Primary Election, General (Presidential) Election.  Continue training Chief Inspectors and Poll Workers on the election process and Badger Books.  Continue 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.  Implement numerous Legislative updates for elections including new absentee ballot process.  Continued education and training new Deputy Clerk on all aspects of the position.  Continue working on implementation of new indexing system for ordinances, resolutions, agreement, etc. including electronic scanning of records.  2024 Board of Review. Major Increases (Decreases) in 2024 Adopted Budget : City Clerk.  Dues & Memberships: Increase due to association dues and memberships for the Clerk membership in International Institute of Municipal Clerks Association and both the Clerk and Deputy Clerk member in the Wisconsin Municipal Clerks Association. Elections  Temporary Wages: Increased to $52,200 (+$27,200) due to (4) Elections in 2024.  Outside Services: Increased to $10,000 (+$6,500) due to newly required absentee ballot envelopes as well as possible polling location rental fee for two polling location that are not large enough to host a presidential election.  Postage: Increased to $20,000 (+$16,000) due to postage rate increase as well as an increase in the number of mail-in absentee ballot requests. Board of Review There are no major changes for Board of Review. Since 2023 was a revaluation year, it is anticipated that 2024 will be a typical year of Board of Review. 84 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE LEGAL & ADMINISTRATIVE SERVICES CITY ATTORNEY OPERATION (0901-705) 0101 Salaries 124,497 171,810 164,100 172,790 174,510 175,350 0103 Temporary Wages 0 0 0 0 0 0 0110 Health Insurance 32,240 36,830 36,830 41,240 38,990 38,990 0111 Fringes 21,349 29,400 28,080 30,470 30,770 30,930 0115 Schools/Seminars/Training 345 550 1,500 6,600 6,600 6,600 0123 Auto Allowance 0 200 200 200 200 200 0202 Outside Printing 327 50 500 100 100 100 0203 Postage 72 100 250 250 250 250 0204 Conferences & Meetings 2,682 6,000 3,000 0 0 0 0207 Dues & Memberships 1,362 2,500 2,500 2,500 2,500 2,500 0218 Maint of Software 445 90 150 200 200 200 0227 Cellular Telephone 464 960 960 960 960 960 0236 Outside Services 3,020 0 0 0 0 0 0238 Professional Services 41 300 300 1,000 1,000 1,000 0254 Printer / Copies 519 490 500 500 500 500 0255 IS Services / Internal 12,980 13,650 13,650 15,910 14,070 14,070 0258 GIS Services/Internal 8,100 8,950 8,950 0 0 0 0261 Misc Expenditures 0 50 100 100 100 100 0301 Office Supplies 568 450 600 500 500 500 0302 Inhouse Printing 0 10 0 10 10 10 0303 Computer Oper Supplies 0 50 0 50 50 50 0308 Books and Periodicals 5,580 4,800 4,800 4,800 4,800 4,800 0343 Small Program Packages 0 750 500 750 750 750 0344 Small Equipment 0 200 100 200 200 200 0347 Small Computer Hardware 0 500 250 500 500 500 CITY ATTORNEY OPERATIONS 214,591 278,690 267,820 279,630 277,560 278,560 (130) EXTERNAL LEGAL SERVICES (0905-705) 0238 Professional Services 3,339 2,000 0 0 0 0 PROSECUTION/EXTERNAL LEGAL SERVICES 3,339 2,000 0 0 0 0 (2,000) 85 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CITY CLERK OPERATIONS (0915-705) 0101 Salaries 110,844 124,300 115,280 127,000 128,260 128,890 0103 Temporary Wages 0 0 5,400 5,400 5,400 5,400 0110 Health Insurance 32,240 36,830 36,830 41,240 38,990 38,990 0111 Fringes 19,489 22,830 21,170 23,140 23,360 23,480 0115 Schools/Seminars/Training 416 1,500 1,000 2,500 2,500 2,500 0123 Auto Allowance 58 100 0 100 100 100 0202 Outside Printing 397 200 1,000 1,000 1,000 1,000 0203 Postage 842 1,500 1,000 1,000 1,000 1,000 0204 Conferences & Meetings 79 1,000 350 0 0 0 0207 Dues & Memberships 115 350 350 350 350 350 0212 Maint of Office Equipment 0 100 100 100 100 100 0218 Maint of Software 143 150 150 150 150 150 0227 Cellular Telephone 475 480 480 480 480 480 0235 Outside Software Services 0 100 0 0 0 0 0236 Outside Services 1,874 6,000 5,000 5,000 5,000 5,000 0254 Printer / Copies 2,075 1,950 1,950 1,950 1,950 1,950 0255 IS Services / Internal 10,720 16,030 16,030 16,500 14,590 14,590 0258 GIS Services/Internal 6,660 7,360 7,360 0 0 0 0301 Office Supplies 521 1,000 1,000 1,000 1,000 1,000 0303 Computer Oper Supplies 0 250 250 250 250 250 0308 Books and Periodicals 219 600 600 600 600 600 0318 Maps and Records 900 600 600 600 600 600 0333 All Other Supplies 163 200 200 200 200 200 0344 Small Equipment 135 200 200 200 200 200 0347 Small Computer Hardware 21 250 250 250 250 250 CITY CLERK OPERATIONS 188,386 223,880 216,550 229,010 226,330 227,080 3,200 ELECTIONS (0916-705) 0103 Temporary Wages 43,399 25,000 17,880 52,200 52,200 52,200 0111 Fringes 1,823 930 670 2,090 2,090 2,090 0202 Outside Printing 2,964 1,000 480 1,000 1,000 1,000 0203 Postage 15,034 4,000 5,050 20,000 20,000 20,000 0206 Advertising & Publication 468 300 130 500 500 500 0212 Maint of Office Equipment 4,201 5,500 4,520 5,500 5,500 5,500 0236 Outside Services 9,915 3,500 2,880 10,000 10,000 10,000 0301 Office Supplies 1,290 500 1,170 1,000 1,000 1,000 0303 Computer Oper Supplies 19 200 0 200 200 200 0333 All Other Supplies 666 400 0 1,000 1,000 1,000 0342 Tech Service Supplies 0 300 0 3,000 3,000 3,000 0344 Small Equipment 429 200 160 200 200 200 ELECTIONS 80,208 41,830 32,940 96,690 96,690 96,690 54,860 BOARD OF REVIEW (0917-705) 0103 Temporary Wages 1,100 1,100 2,500 1,100 1,100 1,100 0111 Fringes 16 20 50 20 20 20 0115 Schools/Seminars/Training 45 100 140 140 140 140 0203 Postage 0 30 30 30 30 30 0206 Advertising & Publication 128 150 150 150 150 150 0236 Outside Services 0 200 200 200 200 200 0333 All Other Supplies 12 50 50 50 50 50 BOARD OF REVIEW 1,301 1,650 3,120 1,690 1,690 1,690 40 LEGAL & ADMIN SERVICES 487,825 548,050 520,430 607,020 602,270 604,020 55,970 Percent Budget Change 10.21% 86 Department/Office: Legal & Administrative Program: General Government Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. City Attorney 21 1.00 21 1.00 Legal Assistant/Paralegal 8 1.00 8 1.00 City Clerk 13 1.00 13 1.00 Deputy Clerk 7 1.00 7 1.00 Subtotal 4.00 4.00 TOTAL XXX 4.00 XXX 4.00 STAFFING Current Budget Adopted Budget CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME 87 THIS PAGE IS INTENTIONALLY LEFT BLANK 88 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 285,412$ 305,970$ 316,690$ 3.50% 316,010$ 3.28% 318,060$ 3.95% No. of Employees (FTE) 2.6 2.6 2.6 0% 2.6 0% 2.6 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (680)$ Mayor's Comments: Council Amendment 2,050$ An additional 1% wage increase on July 1 to all non-union employees was approved, amounting to a $1,210 increase of wages and fringe. In addition, a wage scale implementation adjustment was approved increasing wage and fringe expenditures by $840. The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. There was a reduction of $1,920 to the IS Services/Internal account for this department. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024. This will be in addition to the already requested 1.5% step increase in January 2024. This equated to an additional $2,370 of salary and fringe in this department. While preparing the budget, we were at a 12% increase in health insurance. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish an overall 9.68% increase, which is a decrease of 2.32%. This will result in cost savings of $1,130 for this department. Operating Budget Information/Number of Employees DEPARTMENT OF HUMAN RESOURCES AND SAFETY Department Head Amy Fairchild Major Activities 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. 89 THIS PAGE IS INTENTIONALLY LEFT BLANK 90 CITY OF NEENAH 2024 ADOPTED 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. 2023 Accomplishments:  Filled several vacancies including the hiring and onboarding of a new Finance Director, Library Director, and Human Resources Director.  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 two of three of the agreed contract which includes a rate cap.  Worked with M3 insurance to enhance employee benefits with ancillary products to be offered in 2024.  Completion of the salary plan review and appeals process as conducted by Carlson Dettman Consulting.  Formulated a pay plan policy in alignment with the pay study to mitigate market decline and outline forward progression.  Worked with Utech group at the request of the Mayor to develop a culture initiative for the City.  Carried out safety initiatives with efforts of the SAFE Team  Coordinated annual audiograms, random drug screens, etc.  Worked on HR standardization of work and process standardization  Completed an assessment of employee clinic to determine 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 2024 Goals/Plans: In addition to activities listed above, assist in the onboarding of a new Fire Chief. Continue standardization of work progress for HR processes and procedures. Large 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, talent attraction and retention. Major Increases (Decreases) in 2024 Adopted Budget: Salaries and Fringe are up due to 2024 expected wage increases. 91 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE HUMAN RESOURCES & SAFETY OPERATIONS (1001-707) 0101 Salaries 167,663 198,780 198,900 204,900 206,930 208,650 0103 Temporary Wages 24,690 1,500 3,810 0 0 0 0110 Health Insurance 12,240 18,410 18,410 20,620 19,490 19,490 0111 Fringes 33,752 33,900 34,310 34,710 35,050 35,380 0115 Schools/Seminars/Training 901 500 500 4,200 4,200 4,200 0123 Auto Allowance 231 150 400 500 500 500 0128 Empl Recognition Awards 0 0 700 0 0 0 0203 Postage 489 350 300 400 400 400 0204 Conferences & Meetings 2,735 3,000 3,000 0 0 0 0206 Advertising & Publication 3,022 7,500 8,460 7,000 7,000 7,000 0207 Dues & Memberships 80 350 400 630 630 630 0218 Maint of Software 143 130 130 130 130 130 0227 Cellular Telephone 1,046 480 800 750 750 750 0236 Outside Services 15,524 10,500 9,000 10,000 10,000 10,000 0254 Printer / Copies 2,222 2,180 2,180 2,180 2,180 2,180 0255 IS Services / Internal 11,500 14,270 14,270 16,590 14,670 14,670 0258 GIS Services/Internal 670 740 740 0 0 0 0264 Drug & Alcohol Testing 1,735 2,500 2,500 3,000 3,000 3,000 0265 EE Safety Compliance Acct 5,313 9,500 9,500 9,500 9,500 9,500 0301 Office Supplies 949 650 650 1,000 1,000 1,000 0302 Inhouse Printing 0 30 30 30 30 30 0303 Computer Oper Supplies 0 50 50 50 50 50 0308 Books and Periodicals 0 50 50 50 50 50 0347 Small Computer Hardware 507 450 450 450 450 450 HUMAN RESOURCES & SAFETY 285,412 305,970 309,540 316,690 316,010 318,060 12,090 Percent Budget Change 3.95% 92 Department/Office: Human Resources & Safety Program: General Government Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 HR Admin. Asst (.80 FTE) 8 0.80 8 0.80 Recruiter / HR Coordinator 9 0.80 9 0.80 TOTAL XXX 2.60 XXX 2.60 POSITION TITLE FULL TIME PART TIME CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES STAFFING Current Budget Adopted Budget 93 THIS PAGE IS INTENTIONALLY LEFT BLANK 94 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 298,645$ 301,850$ 320,610$ 6.22% 320,420$ 6.15% 320,820$ 6.28% No. of Employees (FTE) 0.95 0.95 0.95 0% 0.95 0% 0.95 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (190)$ Mayor's Comments: Council Amendment 400$ An additional 1% wage increase on July 1 to all non-union employees was approved, this will increase wage and fringe expenditures in this department by $400. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024. This will be in addition to the already requested 1.5% step increase in January 2024. This equated to an additional $800 of salary and fringe in this department. While preparing the budget, we were at a 12% increase in health insurance. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish an overall 9.68% increase, which is a decrease of 2.32%. This will result in cost savings of $990 for this department. Operating Budget Information/Number of Employees Budget Adjustments ADMINISTRATION BUILDING 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 personal services cost of the Building Manager being charged to the Public Library budget. 95 THIS PAGE IS INTENTIONALLY LEFT BLANK 96 CITY OF NEENAH 2024 ADOPTED 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. 2023 Accomplishments:  Completed the Hauser Room remodeling.  Completed the 2 nd Floor Conference Room Remodeling.  Started HVAC system upgrade.  Completed the elevator upgrade.  Continued arrangements to televise Common Council meetings. 2024 Goals/Plans:  Continue addressing handicapped accessibility issues.  Complete projects identified in the capital improvement program. Major Increases (Decreases) in 2024 Adopted Budget:  Increased Safety Supplies to place additional AEDs and sharps containers in the building.  Increased Temporary Wages to reflect an increase in the hourly rate of pay to $15/hour. 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. 2023 Accomplishments:  Maintained facility. 2024 Goals/Plans:  Maintain facility.  Continue to coordinate maintenance of Training Center with Information Systems and Neenah-Menasha Fire Rescue. Major Increases (Decreases) in 2024 Adopted Budget: None Monument Maintenance (010-1803) Goals/Responsibilities: Maintain and repair the City’s monuments, including the Clock Tower and streetscape sculptures. 2023 Accomplishments:  Maintained items as appropriate.  Replaced the controller for the clock tower. 2024 Goals/Plans:  Maintain items as appropriate. Major Increases (Decreases) in 2024 Adopted Budget: None 97 CITY OF NEENAH 2024 ADOPTED 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. 2023 Accomplishments:  Purchased furniture and equipment as per budget. 2024 Goals/Plans:  Purchase equipment as per budget. Major Increases (Decreases) in 2024 Adopted Budget:  Increased request to account for purchases that may be needed for the training center furniture. 98 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MUNICIPAL BUILDING OPERATIONS (1801-709) 0101 Salaries 57,800 60,780 60,770 62,470 63,140 63,480 0103 Temporary Wages 1,238 6,000 6,000 7,500 7,500 7,500 0104 Overtime Wages 0 150 150 150 150 150 0110 Health Insurance 16,200 16,210 16,210 18,200 17,210 17,210 0111 Fringes 10,924 12,530 12,530 13,020 13,150 13,210 0213 Maint of Motor Vehicles 33 100 50 100 100 100 0214 Maintenance of Buildings 18,828 30,000 30,000 30,000 30,000 30,000 0216 Maint of Operating Equip 2,022 2,000 6,000 2,000 2,000 2,000 0218 Software Maintenance 0 200 200 200 200 200 0219 Maintenance of Land 2,815 1,600 3,200 3,200 3,200 3,200 0221 Telephone 12,867 12,000 11,000 12,000 12,000 12,000 0222 Electricity 52,431 51,500 54,000 54,000 54,000 54,000 0223 Natural Gas 18,427 12,500 16,000 16,000 16,000 16,000 0224 Water & Sewer 2,998 3,450 3,450 3,450 3,450 3,450 0225 Commercial Dumpster 970 1,000 1,000 1,000 1,000 1,000 0226 Storm Water 1,386 1,390 1,390 1,390 1,390 1,390 0236 Outside Services 50,969 45,000 47,000 48,000 48,000 48,000 0237 Pest Control 1,211 1,000 1,000 1,000 1,000 1,000 0293 Maint of Motor Veh/Fleet 2,637 1,500 2,700 1,650 1,650 1,650 0294 Oil and Fluids/Fleet 116 80 80 90 90 90 0296 Maint of Equipment/Fleet 0 400 400 440 440 440 0301 Office Supplies 6 100 130 100 100 100 0302 Inhouse Printing 0 10 10 10 10 10 0303 Computer Operating Supply 271 150 150 150 150 150 0306 Cleaning/Janitor Supplies 8,090 10,000 8,000 9,000 9,000 9,000 0310 Gasoline & Oil 2,393 1,800 2,000 2,000 2,000 2,000 0313 Vehicle Maint Supplies 0 50 50 50 50 50 0314 Building Maint. Supplies 3,225 4,000 4,000 4,000 4,000 4,000 0315 Land Maintenance Supplies 49 300 400 300 300 300 0316 Equip. Maint. Supplies 452 300 300 300 300 300 0319 Safety Supplies 561 250 1,910 2,000 2,000 2,000 0320 Small Tools 2,418 2,500 2,000 2,500 2,500 2,500 0333 All Other Supplies 2,904 2,200 2,200 2,200 2,200 2,200 0344 Small Equipment 373 1,200 200 1,200 1,200 1,200 0345 Shop Supplies 1,010 1,000 1,000 1,000 1,000 1,000 OPERATIONS 275,624 283,250 295,480 300,670 300,480 300,880 17,630 TRAINING/REDUNDANT DATA (1802-709) 0103 Temporary Wages 0 100 100 0 0 0 0111 Fringes 0 10 0 0 0 0 0214 Maintenance of Buildings 4,589 2,750 2,750 2,750 2,750 2,750 0216 Maint of Operating Equip 0 200 200 200 200 200 0219 Maintenance of Land 0 150 150 150 150 150 0222 Electricity 4,364 3,900 3,900 3,900 3,900 3,900 0223 Natural Gas 2,186 1,200 1,900 1,900 1,900 1,900 0224 Water & Sewer 272 240 280 280 280 280 0225 Commercial Dumpster 16 180 40 40 40 40 0226 Storm Water 306 470 250 250 250 250 0236 Outside Services 2,199 1,200 1,200 1,200 1,200 1,200 0237 Pest Control 118 120 130 120 120 120 0306 Cleaning/Janitor Supplies 514 350 350 350 350 350 0314 Building Maint. Supplies 15 100 100 100 100 100 0333 All Other Supplies 3 50 50 50 50 50 TRAINING/REDUNDANT DATA 14,582 11,020 11,400 11,290 11,290 11,290 270 99 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MONUMENT MAINTENANCE (1803-709) 0102 Hourly Wages 82 0 400 0 0 0 0111 Fringes 15 0 80 0 0 0 0222 Electricity 1,518 1,290 1,300 1,360 1,360 1,360 0226 Storm Water 84 90 90 90 90 90 0236 Outside Services 0 100 100 100 100 100 0333 All Other Supplies 405 100 100 100 100 100 MONUMENT MAINTENANCE 2,104 1,580 2,070 1,650 1,650 1,650 70 CAPITAL OUTLAY (1881-709) 8108 Office Furniture & Equip. 3,094 4,000 4,000 5,000 5,000 5,000 8133 All Other Equipment 3,241 2,000 2,000 2,000 2,000 2,000 CAPITAL OUTLAY 6,335 6,000 6,000 7,000 7,000 7,000 1,000 MUNICIPAL BUILDING 298,645 301,850 314,950 320,610 320,420 320,820 18,970 Percent Budget Change 6.28% 100 Department/Office: Public Works Program: General Government Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Buildings Manager 11 0.95 11 0.95 TOTAL XXX 0.95 XXX 0.95 STAFFING Current Budget Adopted Budget CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME 101 THIS PAGE IS INTENTIONALLY LEFT BLANK 102 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 7,344,947$ 7,900,885$ 8,654,320$ 9.54% 8,435,830$ 6.77% 8,441,820$ 6.85% No. of Employees (FTE) 55.2 56.2 58.2 3.56% 57.2 1.78% 57.2 1.78% Increases (Decreases) to Expenditures Requested Mayor Recomemended (218,490)$ Mayor's Comments: Council Amendment 5,990$ An additional 1% wage increase on July 1 to all non-union employees was approved, this will increase wage and fringe expenditures in this department by $5,990. Because I highly value our City of Neenah employees and consider them to be our most important resource , I added a 2% cost-of-living adjustment in July 2024 for non- union employees. This will be in addition to the already requested 1.5% step increase in January 2024. This equated to an additional $26,250 of salary and fringe in this department. While preparing the budget, we were at a 12% increase in health insurance. Thanks to the diligence and dedication of our new Director of Human Resources, we were able to work with our insurance broker to accomplish an overall 9.68% increase, which is a decrease of 2.32%. This will result in cost savings of $83,130 for this department. The Police Department's 2024 budget included the request to add two additional staff positions. Those positions with costs are Police Captain ($73,760) to begin July 2024 and an Investigator ($129,550) for the full 2024 budget year. While the safety of our community is paramount, operating budget constraints have led me to recoomend only one of the two requested positions. I recommend funding a new Investigator position to begin in July versus January. This will equate to a cost of $64,775 for the half of a year, and will be a savings of $138,540 for this budget. Operating Budget Information/Number of Employees NEENAH POLICE DEPARTMENT Department Head Aaron Olson Major Activities Budget Adjustments The Information Systems (I/S) department's 2024 budget included a request for a new Help Desk Support Technician with an annual cost of $70,690. Due to operating budget constraints, I can not recommend a position being added in this department. Reductions to the I/S expenditure budget decrease the transfers needed from departments, as I/S allocates their costs out to all of the departments that they serve. There was a reduction of $29,430 to the IS Services/Internal account for this department. 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. Most of our programs 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, raffic 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, on-call emergency response and tactical teams, and an investigative team, as well as many other specialty assignments. 103 THIS PAGE IS INTENTIONALLY LEFT BLANK 104 CITY OF NEENAH 2024 ADOPTED 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 One of the most unfortunate trends in America is the rise of mental health calls, and Neenah is not immune to this. With the rise of mental health calls, Mayor Lang, Alderman John Skyrms and the Neenah Police Command Staff worked diligently to add a Behavioral Health Officer (BHO) to the department's staff, which was approved by the Common Council. The purpose of the BHO is to ensure the Neenah Police Department's mental health response is efficient and effective. The BHO will intervene with mental health calls for service as early as possible to help de-escalate and coordinate mental health services to people of need in the City of Neenah. The Behavioral Health Officer's main objective will be to help those with mental health concerns. Additionally, the BHO will:  Respond to critical incidents regarding persons experiencing mental health crisis'  Work directly with citizens to help them in receiving the appropriate services  Work in partnership with various mental health care professionals and governmental support agencies, including the Winnebago County Human Services Crisis workers  Communicate with ISU and Patrol regarding persons who have frequent police contact due to mental health issues and help seek resolutions  Conduct training for Neenah PD staff regarding mental health topics, as needed  Review mental health police reports and set up appropriate response plans  Evaluate the effectiveness of current practices and policies  Represent the Neenah Police Department's interests in mental health related meetings/committees with local health care systems, organizations, hospitals and governmental support agencies  Prepare and give presentations to schools, organizations and community leaders on issues related to the position duties  Attend training programs and conferences relating to assigned responsibilities  Provide input for mental health related policies of the department and recommend changes when necessary due to the changing interagency practices and agreements  Prepare a weekly, monthly and yearly report outlining the efforts of the BHO In 2023, the Neenah Police Department hired four new patrol officers and three 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 105  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 Below is a chart that shows the number of calls for service per year versus the number of sworn officers. This highlights that calls continue to increase over the years as the number of officers to answer these calls has remained constant. Year Calls for service Number of authorized sworn staff 1982 unknown 43 1990 8,856 42 2006 16,380 40 2007 17,805 40 2008 17,769 40 2009 18,459 41 2010 17,794 41 2011 18,129 41 2012 17,234 41 2013 18,902 41 2014 17,872 40 2015 18,915 40 2016 20,217 40 2017 21,395 41 2018 22,463 41 2019 20,556 41 2020 20,507 41 2021 25,721 41 2022 25,596 41 *42 in July of 2022 106 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Police Budget: Police Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson 2023 Accomplishments 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:  Celebrated and honored the department’s history and 150th anniversary in 2023  Orchestrated the 150 th Anniversary Community Treasure Hunt each week throughout the year  Enhanced the department's employee wellness program  Participated in the annual Police Lights of Christmas events  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, Child Death Review Team meetings, Child Abduction Response Team meetings, Tri-County Sexual Assault Review Team and Internet Crime Against Children Task Force (ICAC)  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  Participated in active shooter training with other local law enforcement agencies  Hired four new police officers and sent two of them to the Police Academy  Hired three 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 specialty process for the position of Crime Analyst/Investigator  Completed one specialty process for the position of Narcotic Investigator  Completed one specialty process for the position of Behavioral Health Officer  Completed one specialty process for the position of Professional Standards Lieutenant  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  Obtained two new patrol e-bikes which were possible through a donation from the Neenah Rotary  Purchased a new Virtual Reality training tool through a grant, which will enhance our training  Take home cars were approved for all our non-patrol members  Transitioned to a better parking software  Signed a new contract with the Neenah Joint School District to keep two School Resource Officers in the City of Neenah  Upgraded the female locker room  Broke ground on our new training center  Maintained our accreditation status 107 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Police Budget: Police Capital Outlay SUPPLEMENTARY DETAIL WORKSHEET FOR GENERAL EXPENSE & CAPITAL OUTLAY Program: Public Safety Submitted by: Aaron L. Olson  Took over patrol on a section of Highway 41 to assist the Winnebago County Sheriff's Office  Started a new and improved way to register bicycles 2024 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 Drone program with Neenah-Menasha Fire Department  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  Add one Captain to our staff to oversee our Patrol Division  Add one Investigator to our Investigative Services Unit  Completion of the new training facility Major Increases (Decreases) in 2024 Adopted Budget: $271,770 increase in Salaries (0101) due to annual increases $20,000 increase in Overtime (0104) due to coverage for patrol operations and various events $15,000 decrease in Clothing Allowance (0117) due to new sworn officer contract $2,000 increase in Building Maintenance (0214) due to the new training center expansion $1,570 increase in Electricity (0222) due to a larger structure footprint in 2024 $3,400 increase in Natural Gas (0223) due to a larger structure footprint in 2024 $5,260 increase in Cellular Telephone (0227) due to cellular data for various devices $14,850 increase in IS Service/Internal (0255) per Information Services Department $1,700 decrease in Maintenance of Motor Vehicle/Fleet (293) due the assistance of the internal Fleet Manager 108 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Police Budget: Police Capital Outlay SUPPLEMENTARY DETAIL WORKSHEET FOR GENERAL EXPENSE & CAPITAL OUTLAY Program: Public Safety Submitted by: Aaron L. Olson Object Code No. Description and Justification Detail Amounts Within Object Total of Object Code 8108 Office Furniture and Equipment Office Furniture Replacement Replacement of chairs, tables, and desks as necessary $5,000 $5,000 8113 Communication Equipment Portable Radio Encryption $3,000 $3,000 8115 Computer Hardware Outlay Our Information Services professionals help us define what computer equipment needs to be replaced and the product to replace it with $5,000 $5,000 8133 All Other Equipment Batshields (Patrol) x2 Replace two expired patrol based ballistic shields, $3,000 each Automated External Defibrillators x3 Replace as needed, $1,700 each Rifles x4 Replacing older weapon platforms, $1,300 each Suppressors x8 Replacing older devices, $1000 each Intruder G2 Ballistic Shields x2 Replace two ballistic shields since they expire in 2024 - $3060 each Ballistic Helmets x13 Replacing expired patrol based ballistic helmets - $345 each $6,000 $5,100 $5,200 $8,000 $6,120 $4,480 $34,900 109 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET 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 2023 Accomplishments  Maintained 100% compliance with State of Wisconsin Handgun standards  Utilized training tower at Station 31  Conducted longer distance range training at FVTC PSTC (officers proved they could engage threat out to 300 yards away with patrol rifles)  Continued to implement Micro Red Dot Sight (MRDS) program for duty use for handguns 2024 Goals/Plans  Maintain 100% compliance with State of Wisconsin Handgun Standards  Continue to transition officers to Micro Red Dot Sight (MRDS) system on their issued handguns  Begin to utilize the Neenah Training Center to enhance officer's firearm decision making and safety skills Major Increases/Decreases in 2024 Adopted Budget: $8,100 increase in All Other Supplies (0333) due to having our own range in 2024 (air filters, lead cleaning, etc.) 110 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET 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 2023 Accomplishments: (These statistics are only from January to June 2023)  So far during the 2023 school year, School Resource Officers (SROs) had a total of 352 reported calls for service (when case number was assigned) between Officer Nate Franzke, Officer Robert Ross and Officer Erica Geschrei.  SRO Franzke issued 93 citations, SRO Ross issued 3 citations and SRO Erica Geschrei issued 25 citations between January 2022 and June 2022  Officers gave numerous in-class presentations: SRO Geschrei gave presentations, both in person and virtually, to over 750 students throughout the year. SRO Franzke gave in person presentations to over 300 students  Continue with the title/position to School Resource Officer to reflect the state and national trends and verbiage  Provided law enforcement presence at all home football games, basketball games and special events  Coordinated graduation events, including leading the graduation parade and attending the graduation ceremony  Contributed as members of the District Emergency Operations Planning Committee, with a focus on updating post-critical incident plans (beginning in 2019), as well as building security  Participated in multiple school lock down drills throughout the district  SROs developed professional relationships with new administrators in the district  SROs took an active role in updating and implementing a more modern approach to threat assessments, including mental health risk assessment training with school mental health teams and follow-up planning sessions  Several sexual assaults were reported to SRO’s. This required coordination with the district and the Department of Human Services  Welfare checks sometimes require the need for SRO’s to meet with students both on school grounds and at the student’s home  There was a total of 16 juvenile referrals that the SROs completed between January and June of 2023. 111  SRO’s accommodated other agencies who needed to meet with NJSD students  Continued training at the Fox Valley Technical College Juvenile Conference  SRO’s investigated tips from “Speak up – Speak out” with the school districts mental health coordinator 2024 Goals/Plans:  Continue our excellent working relationship with the NJSD  Continuously work with the district as they adopt new safety protocols and standards (I Love You Guys Foundation)  Conform to or stay consistent with state level SRO standards  Work with other county agencies to address truancy issues  Assist the District as they transition to a new middle school and some elementary schools  Continuously keep data documenting SRO activity and performance Major Increases/Decreases in 2024 Adopted Budget: $2,180 increase in IS Service/Internal (0255) per Information Services Department projections  IS Service/Internal (0255) Increase of $77,080 per the IS Department budget projections 112 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET 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 2023 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 2023 for Crossing Guard Appreciation Week  Maintained a pool of several alternate crossing guards to fill open shifts 2024 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 2023-24 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 2024 Adopted Budget: No Major Changes 113 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Police Budget: Code Enforcement PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson CODE ENFORCEMENT (2106-711) 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, 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, issuing 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). 2023 Accomplishments:  A new spreadsheet was implemented to better track statistics the reporting program did not offer. The data from this spreadsheet helps identify patterns and trends for code enforcement activities.  In 2022, 2,059 total inspections were performed, and 714 new cases were started. Additionally, 73% of code enforcement cases were closed without having to issue any fees or citations. So far in 2023, the rate for cases being closed without fees or citations is 81%.  The Code Enforcement Standard Processes Guide was created and continues to be updated, as needed.  Code Enforcement Officer was awarded the Exemplary Performance Award from the mayor's office. 2024 Goals/Plans:  An updated spreadsheet is keeping track of how complaints are received. This can show who is complaining (citizens, other employees, self-initiated, etc.) and where those complaints are concentrated. This can help code enforcement identify where efforts are needed and hopefully reduce the number of complaints that are coming in.  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 2024 Adopted Budget: $2,600 Decrease in Postage (0203) based on program evaluation from department transformation. 114 114 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET 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 2023 Accomplishments:  Provided more regularly scheduled coverage for parking enforcement and CSA staffing  Hired three more CSAs  Created a new CSA manual and training guides  Implemented a new evaluation form  Focused on additional training 2024 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 Major Increases/Decreases in 2024 Adopted Budget: Outside Services (0236) Increase of $6,500 due to increased costs at the Neenah Animal Shelter 115 115 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET 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. The K9 program was expanded, and we currently have two dogs. This allows us to continue with two working K9 teams, with the dogs having staggered retirement dates (estimated working life of a K9 is about six years). 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 2023 Accomplishments:  Both teams successfully recertified in narcotics and patrol work  Both teams participated in numerous public demonstrations and presentations  Participated in a number of multi-jurisdictional drug and criminal interdiction operations 2024 Goals/Plans:  Transition to one patrol dog  Organize an annual fundraising event Major Increases/Decreases in 2024 Adopted Budget: No major changes 1 116 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE OPERATIONS/CAP. OUTLAY POLICE OPERATIONS (2101-711) 0101 Salaries 3,827,091 4,095,860 3,973,650 4,445,410 4,362,580 4,367,630 0103 Temporary Wages 2,812 3,000 3,000 3,000 3,000 3,000 0104 Overtime Wages 405,291 330,000 429,000 350,000 350,000 350,000 0105 Reimbursement Wage/Fringe (39,264) (10,000) (10,000) (10,000) (10,000) (10,000) 0106 FLSA Overtime Wages 1,498 2,000 4,000 2,000 2,000 2,000 0108 Grant Overtime 8,274 10,000 5,000 10,000 10,000 10,000 0110 Health Insurance 939,120 966,310 966,310 1,103,170 1,023,420 1,023,420 0111 Fringes 1,001,028 1,095,260 1,090,020 1,304,650 1,281,550 1,282,490 0112 Grant Fringes 1,961 2,430 500 2,430 2,430 2,430 0115 Training 27,849 59,050 59,050 63,550 63,550 63,550 0117 Clothing Allowance 34,172 40,000 20,000 25,000 25,000 25,000 0120 Protective Vest Repl Fd 3,900 3,900 3,900 5,200 5,200 5,200 0122 Travel Expenses 272 500 1,000 1,000 1,000 1,000 0123 Auto Allowance 0 0 30 0 0 0 0126 Department Awards 4,045 3,500 3,500 4,000 4,000 4,000 0128 Empl Recognition Awards 94 480 1,000 500 500 500 0202 Outside Printing 353 1,500 2,500 1,500 1,500 1,500 0203 Postage 1,812 2,380 2,380 2,500 2,500 2,500 0204 Conferences & Meetings 3,779 4,000 4,000 0 0 0 0207 Dues & Memberships 2,265 3,100 3,100 3,100 3,100 3,100 0210 Maint of Computer Hardwre 1,094 1,350 250 1,350 1,350 1,350 0212 Maint of Office Equipment 3 500 100 500 500 500 0213 Maint of Motor Vehicles 15,929 18,500 18,500 18,500 18,500 18,500 0214 Maint of Buildings 48,128 38,000 38,000 40,000 40,000 40,000 0215 Maint of Radio Equipment 9,719 9,500 9,500 10,000 10,000 10,000 0216 Maint of Operating Equip 1,503 3,800 1,500 3,000 3,000 3,000 0218 Maint Of Software 3,171 6,570 3,000 6,760 6,760 6,760 0219 Maintenance of Land 257 2,000 800 2,500 2,500 2,500 0221 Telephone 4,611 5,280 5,280 5,280 5,280 5,280 0222 Electricity 41,066 48,430 44,000 50,000 50,000 50,000 0223 Natural Gas 20,005 16,600 16,600 20,000 20,000 20,000 0224 Water & Sewer 3,969 4,380 4,380 5,500 5,500 5,500 0225 Commercial Dumpster 1,600 1,600 1,600 1,600 1,600 1,600 0226 Storm Water 1,932 1,940 1,940 2,480 2,480 2,480 0227 Cellular Telephone 20,404 15,240 20,500 20,500 20,500 20,500 0228 Other Communications/GPS 899 900 900 900 900 900 0231 Care of Prisoners 7,719 11,500 10,000 10,000 10,000 10,000 0235 Outside Software Services 6,511 6,600 6,600 6,600 6,600 6,600 0236 Outside Services 25,313 21,600 18,000 21,600 21,600 21,600 0237 Pest Control 113 400 500 500 500 500 0254 Printer / Copies 8,483 8,660 8,660 8,660 8,660 8,660 0255 IS Services / Internal 217,920 218,820 218,820 233,670 206,690 206,690 0258 GIS Services/Internal 12,010 13,270 13,270 0 0 0 0262 Public Relations/Services 5,000 5,000 5,000 5,000 5,000 5,000 0293 Maint Of Motor Veh/Fleet 10,804 21,500 14,000 19,800 19,800 19,800 117 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE OPERATIONS/CAP. OUTLAY (cont.) 0294 Oil and Fluids/Fleet 1,516 1,700 1,200 1,870 1,870 1,870 0301 Office Supplies 9,424 9,000 9,000 9,500 9,500 9,500 0302 Inhouse Printing 414 750 500 750 750 750 0303 Computer Operation Suppli 292 1,000 100 1,000 1,000 1,000 0306 Cleaning/Janitor Supplies 9,420 10,500 6,750 10,500 10,500 10,500 0308 Books and Periodicals 180 100 100 100 100 100 0310 Gasoline & Oil 66,131 58,360 60,000 59,600 59,600 59,600 0319 Safety Supplies 15,331 16,500 16,500 17,000 17,000 17,000 0320 Small Tools 954 1,500 1,500 1,500 1,500 1,500 0326 Photography Supplies 937 2,100 2,100 2,100 2,100 2,100 0333 All Other Supplies 6,023 7,300 7,300 7,300 7,300 7,300 0343 Small Program Packages 0 1,500 500 1,500 1,500 1,500 0344 Small Equipment 14,402 16,000 16,000 16,000 16,000 16,000 0347 Small Computer Hardware 6,651 6,000 4,630 6,000 6,000 6,000 0348 Bike Patrol 0 1,000 1,000 1,000 1,000 1,000 0349 Neighborhood Policing 1,405 1,500 1,500 1,500 1,500 1,500 0350 Employee Wellness 0 15,000 15,000 15,000 15,000 15,000 POLICE OPERATIONS 6,827,595 7,245,020 7,167,320 7,963,930 7,751,270 7,757,260 512,240 CAPITAL OUTLAY (2181-711) 8108 Office Furniture & Equip 2,193 2,500 2,500 5,000 5,000 5,000 8113 Communication Equipment 0 3,000 3,000 3,000 3,000 3,000 8115 Computer Hardware Outlay 2,964 5,000 3,000 5,000 5,000 5,000 8133 All Other Equipment 19,754 33,600 33,600 34,900 34,900 34,900 Capital Outlay 24,911 44,100 42,100 47,900 47,900 47,900 3,800 POLICE OPERATIONS/CAP OUTLAY 6,852,506 7,289,120 7,209,420 8,011,830 7,799,170 7,805,160 516,040 Percent Budget Change 7.08% 118 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE FIRING RANGE (2103-711) 0115 Training 0 0 0 500 500 500 0204 Conferences & Meetings 0 500 500 0 0 0 0329 Targets & Ammunition 27,080 30,000 30,000 30,000 30,000 30,000 0333 All Other Supplies 1,115 1,900 1,900 10,000 10,000 10,000 0344 Small Equipment 1,097 2,150 2,150 4,000 4,000 4,000 POLICE FIRING RANGE 29,292 34,550 34,550 44,500 44,500 44,500 9,950 POLICE SCHOOL LIAISON (2104-711) 0101 Salaries 125,068 180,150 169,060 183,740 183,740 183,740 0104 Overtime Wages 19,948 27,500 27,500 27,500 27,500 27,500 0110 Health Insurance 36,840 36,830 36,830 41,240 38,990 38,990 0111 Fringes 35,725 53,110 50,270 56,390 56,390 56,390 0115 Training 551 2,000 2,000 2,000 2,000 2,000 0117 Clothing Allowance 355 500 500 500 500 500 0207 Dues & Memberships 0 80 80 80 80 80 0213 Maint of Motor Vehicles 153 1,000 1,000 1,000 1,000 1,000 0215 Maint of Radio Equipment 170 1,000 1,000 1,000 1,000 1,000 0227 Cellular Telephone 1,107 1,250 1,250 1,250 1,250 1,250 0235 Outside Software Services 0 500 0 0 0 0 0255 IS Services / Internal 8,890 10,510 10,510 14,350 12,690 12,690 0258 GIS Services/Internal 670 740 740 0 0 0 0293 Maint Of Motor Veh/Fleet 125 1,500 1,500 1,650 1,650 1,650 0294 Oil and Fluids/Fleet 31 240 240 260 260 260 0310 Gasoline & Oil 477 680 900 680 680 680 POLICE SCHOOL LIAISON 230,110 317,590 303,380 331,640 327,730 327,730 10,140 SCHOOL CROSSING GUARDS (2105-711) 0103 Temporary Wages 60,662 64,000 64,000 64,000 64,000 64,000 0111 Fringes 2,256 2,130 2,130 2,250 2,250 2,250 0115 Training 0 0 0 120 120 120 0117 Clothing Allowance 1,286 2,440 2,440 2,440 2,440 2,440 0204 Conferences & Meetings 117 120 160 0 0 0 0333 All Other Supplies 34 1,530 1,530 1,530 1,530 1,530 SCHOOL CROSSING GUARDS 64,355 70,220 70,260 70,340 70,340 70,340 120 119 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2024 ACCOUNT 2022 2023 2023 2024 DEPT 2024 2024 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CODE ENFORCEMENT (2106-711) 0101 Salaries 46,210 47,010 47,720 48,480 48,480 48,480 0110 Health Insurance 18,360 18,410 18,410 20,620 19,490 19,490 0111 Fringes 8,566 8,950 9,090 9,090 9,090 9,090 0115 Training 205 500 500 500 500 500 0117 Clothing Allowance 278 300 300 300 300 300 0202 Outside Printing 831 500 200 500 500 500 0203 Postage 540 3,000 300 400 400 400 0207 Dues & Memberships 0 50 50 50 50 50 0213 Maint of Motor Vehicles 362 1,000 500 1,000 1,000 1,000 0215 Maint of Radio Equipment 0 100 100 100 100 100 0227 Cellular Telephone 464 2,000 500 500 500 500 0236 Outside Services 80 500 250 500 500 500 0255 IS Services / Internal 5,570 5,370 5,370 6,830 6,040 6,040 0258 GIS Services/Internal 670 740 740 0 0 0 0293 Maint Of Motor Veh/Fleet 103 2,200 250 1,100 1,100 1,100 0294 Oil and Fluids/Fleet 31 170 170 190 190 190 0301 Office Supplies 19 500 100 250 250 250 0310 Gasoline & Oil 730 1,900 500 1,900 1,900 1,900 0333 All Other Supplies 36 250 250 250 250 250 0344 Small Equipment 447 250 250 250 250 250 CODE ENFORCEMENT 83,502 93,700 85,550 92,810 90,890 90,890 (2,810) CSA/ANIMAL CONTROL (2107-711) 0103 Temporary Wages 38,973 40,000 30,180 40,000 40,000 40,000 0111 Fringes 1,442 1,330 1,010 1,410 1,410 1,410 0117 Clothing Allowance 3,570 2,060 2,060 2,060 2,060 2,060 0213 Maint of Motor Vehicles 35 1,000 5,060 1,000 1,000 1,000 0215 Maint of Radio Equipment 0 300 300 300 300 300 0227 Cellular Telephone 940 850 850 1,000 1,000 1,000 0236 Outside Services 19,257 20,500 20,500 27,000 27,000 27,000 0293 Maint Of Motor Veh/Fleet 1,126 3,000 2,000 3,300 3,300 3,300 0294 Oil and Fluids/Fleet 110 240 240 280 280 280 0310 Gasoline & Oil 3,902 5,500 3,400 5,500 5,500 5,500 0333 All Other Supplies 33 300 400 400 400 400 0344 Temporary Wages 362 200 360 200 200 200 CSA/ANIMAL CONTROL 69,750 75,280 66,360 82,450 82,450 82,450 7,170 K-9 PROJECT (2109-711) 0101 Salaries 6,016 6,000 6,000 6,000 6,000 6,000 0111 Fringes 1,424 1,480 1,480 1,560 1,560 1,560 0115 Training 1,100 2,000 750 2,000 2,000 2,000 0207 Dues & Memberships 280 350 350 350 350 350 0213 Maint of Motor Vehicles 96 1,200 1,200 1,200 1,200 1,200 0236 Outside Services 0 200 200 200 200 200 0238 Professional Services 1,165 2,935 4,470 3,000 3,000 3,000 0293 Maint Of Motor Veh/Fleet 1,430 1,500 1,500 1,650 1,650 1,650 0294 Oil and Fluids/Fleet 0 260 260 290 290 290 0323 Dog Supplies 3,433 4,000 3,000 4,000 4,000 4,000 0333 All Other Supplies 488 500 500 500 500 500 K-9 PROJECT 15,432 20,425 19,710 20,750 20,750 20,750 325 TOTAL POLICE DEPARTMENT 7,344,947 7,900,885 7,789,230 8,654,320 8,435,830 8,441,820 540,935 Percent Budget Change 6.85% 120 Department/Office: Police Program: Public Safety Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Chief 19 1.00 19 Assistant Chief 16 1.00 16 Captain* 15 1.00 15 Lieutenants 81,400 - 94,287 6.00 83,232 - 96,108 School Resource Officers 72,247 - 85,309 2.00 73,872 - 87,229 Investigative 72,247 - 85,309 4.00 73,872 - 87,229 Community Policing Coord. 72,247 - 85,309 1.00 73,872 - 87,229 Sergeants-Patrol 72,597 - 85,715 4.00 74,231 - 87,644 Sergeant-Investigative 72,597 - 85,715 1.00 74,231 - 87,644 1.00 1.00 1.00 6.00 2.00 5.00 1.00 4.00 1.00 Patrol Officer 59,019 - 81,247 20.00 60,347 - 83,075 Traffic Safety Officer 72,247 - 85,309 1.00 73,872 - 87,229 Behavioral Health Officer 59,019 - 81,247 1.00 60,347 - 83,075 Communication Techs 6 3.00 6 Support SVC Supervisor 10 1.00 10 Code Enforcement Officer 7 1.00 7 Executive Admin. Assistant 8 1.00 8 Evidence Custodian 8 1.00 8 Records/LRMS Coordinator 6 1.00 6 Rec. Clerk/Crt Coordinator 6 1.00 6 Building Custodian 7 1.00 7 Records Clerk/Data Entry 6 1.00 6 Records/Accreditation Asst. 6 1.00 6 Subtotal 55.00 20.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 56.00 Fleet Maint. Specialist 8 0.53 8 0.53 Admin. Asst. 6 0.67 6 0.67 TOTAL XXX 56.20 XXX 57.20 *Additional Captain with a 7/1/24 start date was requested by department, but not approved. An additional Investigator position was approved by Council with a 7/1/24 start date. PART-TIME STAFFING Current Budget Adopted Budget CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME 121 THIS PAGE IS INTENTIONALLY LEFT BLANK 122 2022 2023 2024 % 2024 % 2024 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 5,745,119$ 5,784,240$ 6,090,770$ 5.30% 6,023,610$ 4.14% 6,023,610$ 4.14% No. of Employees (FTE) 41.03 41.03 41.05 0% 41.05 0% 41.05 0% Increases (Decreases) to Expenditures Requested Mayor Recomemended (67,160)$ Mayor's Comments: Council Amendment -$ An additional 1% wage increase on July 1 to all non-union employees was approved, this will increase wage and fringe expenditures in this department by $1,680 which is offset by an increase in investment income in the same amount. Thus there is a $0 effect. The City of Neenah share of departmental costs for 2024 is 60.37%. 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 bundet in the "Internal Service Fund" section at the end of the 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 as directed by the Mayors of both Neenah and Menasha totalled $111,250. The City of Neenah's 60.37% share of the total reductions was $67,160. Reductions included wage and fringe deductions for planned retirements, health insurance and overtime reductions. Specific details can be found in the full Neenah- Menasha Fire Rescue Budget. Operating Budget Information/Number of Employees Budget Adjustments NEENAH-MENASHA FIRE RESCUE Department Head Kevin Kloehn Major Activities (City of Neenah Share Only) 123 THIS PAGE IS INTENTIONALLY LEFT BLANK 124 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Kevin Kloehn 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 2022 being at record high volume. 2023 is on pace to surpass 2022 call volume. In 2022, Auto Aid with Appleton Fire Department renewed (less EMS calls) and both Appleton and Menasha look to expand the response area in 2023 to improve ISO for structure fire response via mutual aid agreements. Wisconsin Emergency Management has actively resumed Task Force 1 funding. This specialty team will include NMFR personnel once again to be able to contribute to training and response to support larger scale disasters. D/C Krueger 2600 2700 2800 2900 3000 3100 3200 3300 2018 2019 2020 2021 2022 Total Calls 125 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Kevin Kloehn 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 third joint recruit class in April of 2022. This is a great partnership between neighboring communities as it reduced the time commitment of on-duty crews working with recruit school (5 weeks). NMFR continuously trains with neighboring fire departments and our police departments along with Gold Cross Ambulance. Training Topics have included, but not limited to: Professional Development and Credentialing, when you dial “911” it is your emergency, and our citizens expect the very best are coming to help. Year to date, we trained nearly 12,000 hours, which sounds like a lot of training, but when it is YOUR EMERGENCY, you want to know the very best is coming to help! Professional Development is not practicing until you get it right… … It is practicing until you can’t get it wrong. AC Jim Peglow  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 126 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Kevin Kloehn 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 2023, the City of Neenah’s 2% dues funding check was $110,119.81, and the City of Menasha’s was $60,090.80. 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 3827 Inspection Time by Occupancy Type Total Pre-Incident Value - $8,210,325 Total Fire Loss - $752,869.00 Total Saved - $7,457,456.00 127 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Kevin Kloehn 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. Assistant Chief Adam Dorn 2023 Accomplishments:  Held the 4 th Regional Joint Recruit Training Academy with Oshkosh Fire Department.  Hired and trained four new firefighters to replace the two who retired and one who left.  Goal setting with Shift Commanders and Administration Staff.  Successfully completed the State of Wisconsin 2% Dues Audit.  Completed transitioned our records management, scheduling, inspection and training software to three new platforms.  Continue funding our smoke alarm program through donations from American Red Cross.  Updated Strategic Plan for the next five years.  Five people completed the Fire Officer certification training and passed the State exam.  Received $122,000 in a State Funded EMS Grant award. This helped us purchase a new UTV and trailer, training mannequins, PPE gear for staff and create a department video.  Created, and implemented, a new hiring process due to Fox Valley Technical College discontinuing their Regional Hiring Process.  Secured an AFG grant to replace the vehicle exhaust system at Station 35. This saved the City of Menasha $62,000. 2023/2024 Goals:  Prepare the department for the upcoming turnover in personnel which includes a new Fire Chief and four new firefighters.  Improve the onboarding of our new firefighters, i.e. position descriptions, application process, interview scoring and how we make offers.  Take delivery of new fire truck. 128 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Kevin Kloehn Major Increases/Decreases in 2024 Operating Adopted 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 $78,810 per City of Neenah Finance Department. Overtime (0104): Increase of $40,000 based on average actual usage for the past couple of years 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 manning. Health Insurance (0110): Increase of $8,620 per City of Neenah Finance Department. Fringes (0111): Increase of $90,410 per City of Neenah Finance Department. Maint of PPE (0209): Increase of $5,000. This is based upon increases from vendors and equipment no longer covered under warranty. Maint. of Motor Vehicles (0213): Increase of $40,000 based upon an average monthly usage for repairs to an aging fleet of front-line engines and increasing prices from vendors. Funds are used for maintenance and repairs of all staff vehicles. If funds are approved we will also begin a yearly corrosion protection spray for all engines and staff vehicles in an effort to slow down and/or stop corrosion experienced by the harsh chemicals the vehicles are exposed to during the winter months. Maint. of Radio Equip. (0215): Decrease of $5,700. We will no longer need the maintenance contract with the purchase of new equipment in 2023. Professional Services (0238): Increase of $13,000. Increase is based upon increase from vendor for physicals. Public Relations (0262): Increase of $7,000 based upon the increased requests we receive from both Cities and organizations within our two communities. Personal Protective Equipment (0348): Increase of $7,000. In 2023, the prices of turn out gear has increased 10%. We have been told by vendors prices are expected to increase another 10% in 2024. 129 CITY OF NEENAH 2024 ADOPTED OPERATING BUDGET Department/Office: Neenah-Menasha Fire Rescue (NMFR) Budget: Fire Department Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Kevin Kloehn Object Code No. Description and Justification Detail Amounts Within Object Total of Object Code 8108 8113 8114 8115 8133 8149 SUPPLEMENTARY DETAIL WORKSHEET FOR CAPITAL OUTLAY (Total Cost) Office Furniture & Equipment To replace old office/living furniture as necessary for the four stations. Total projected cost is $5,000. (Neenah’s share is $3,020) Communication Equipment Funds are used monthly for the cost of the air cards for the MDC’s and purchase of radio