2025 Annual Budget and 2025-2029 Capital Improvement Plan by City of Leavenworth, Kansas

2025 Budget - Table of

Griff

Jermaine

City of Leavenworth, Kansas

List of Elected and Appointed Officials

June 30, 2024

Staff Responsible for the 2025 Proposed Budget Include:

Sarah Bodensteiner,City Clerk

Pat Kitchens, Interim City Manager

Karen Parker, Senior Accountant

Penny Holler, Assistant City Manager

Roberta Beier, FinanceDirector

MelissaBower,Public Information

Andrew See, Deputy Finance Director

Pam Cline, Accountant

Mission Statement

The ongoing mission of the City Government of Leavenworth, Kansas is to protect and maintain the health, safety, and general welfare of the Leavenworth community. All representatives of the Leavenworth city government will carry out this mission on a daily basis within the parameters of all fiscal resources available and in a fair and equitable manner for all individuals who live in, work in, conduct commerce in, and visit the City of Leavenworth.

June 28, 2024

Mayor and City Commission

City of Leavenworth

Leavenworth, Kansas

Dear Mayor and Commissioners:

The City of Leavenworth Management Team is pleased to present the 2025 Operating Budget and the 2025-2029 Capital Improvement Program (CIP). The two budgets are presented together to provide a comprehensive view of all planned City financial activity. The budget connects community needs and priorities with available resources and is one of the most important documents the City prepares in a given year. Efforts have been made to produce a document that is an effective communications tool, policy document, historical record, financial plan, and operations guide for the City.

I. BUDGET OVERVIEW

The 2025 Operating Budget is balanced, as required by law, and builds on the City's goal to provide highquality services while maintaining a sound financial standing. The budget contains revenue and expenses for all City funds and includes a "pass-through" levy as mandated by the Library Ordinance.

The 2025 Operating Budget reflects the City's healthy and stable financial position using three key revenue strategies:

• Careful and conservative approaches to estimating future revenues,

• Maintaining a practical level of reserves, and

• Avoidance of using temporary revenues for ongoing needs.

The City's administrative functions, Police and Fire Departments, Parks and Recreation Department, and scheduled capital improvement projects are highly dependent on sales tax. Sales tax is a volatile revenue source that is dependent on consumer spending within the City and County of Leavenworth. The City saw unprecedented growth in sales tax collections in 2020, 2021, and 2022, due to pandemic related federal stimulus payments. 2023 saw a pull-back from this growth and for the first few months of 2024 sales tax collections were below 2023 sales tax collections. For this reason, the 2025 budget includes conservative sales tax projections, reflecting a sales tax growth rate similar to that of the pre-pandemic years. In addition, the budget does not include reliance on one-time revenues such as federal or state grants to fund operations.

Unlike recent years when City budgets were developed with expectations of continued economic growth, the 2025 budget takes into account signals of slowing economic momentum from various factors including higher interest rates, higher housing costs, increased cost of goods, and a tight, more expensive labor market. Therefore, in addition to conservative revenue projections, the City is preparing for continued inflationary pressure on the cost of goods, construction projects, and wages.

Inadditiontorevenueandexpenseforecastingandmanagement,theManagementTeamcontinuestopay closeattentiontoStateLegislature-generatedbudgetmeasuresthat,ifpassedintolaw,wouldrequirea fundamentalshiftinCitybudgeting.Inrecentlegislativesessionsthereweretwomeasuresthatwere consideredbutdidnotpassthatwillreducelocaltaxcollectionsiftheypassinfuturelegislativesessions. Thefirstisaneliminationoflocalsalestaxongroceryitemsandthesecondisapropertytaxabatement forcertainindustrieswithinCitylimits.Ifthesemeasurespassinfutureyears,theinitialestimatein lossofsalesandpropertytaxrevenueis$1.5-2.0million,whichisequivalentto5-6millsofproperty taxes.

Thelast-minutenatureofStatetaxlegislationresultsinunpredictabilityforlocalgovernments.The LeavenworthCityCommissionistheappropriatebodytomaketaxingdecisionsfortheresidentswho, everytwoyears,selectitscompositionandforthebusinessestheCityCommissionrepresents.

The2025OperatingBudgetisarepresentativeexampleofthemeasurestakenbythecurrentandpast CityCommissionsinfinancialmanagementandprudenttaxationtodeliverservicesatthelocallevel. Carefulconsiderationofexpensesandadiligentbuildingofappropriatereservelevels,alongwithefforts tobringaboutgrowth,haveresultedinthepresented2025OperatingBudgetthat:

•Providesforthethirdyearofapay-as-you-gopavementmanagementprogram:Thisprogram hasbrokenthecycleofborrowingmoney-withtheinterestandissuancecoststhatentails-for thisannualprogram.Overtime,thiseffortwillresultinmorefundinggoingtowardroad improvementsandmaintenanceandlessfundinggoingtowardstheservicingofdebt.

•InvestsinInformationTechnology:In2023and2024severalKansasCityMetroAreaand KansasMunicipalitiesweretargetsofcyber-attacksthatcrippledorshutdownmunicipal functionsforextendedperiodsoftime,makingitclearthatallmunicipalitiesintheregionneedto makeITsecurityatopissue.Inpreviousyears,theCityinvestedinITinfrastructurethat providesefficiencyofoperationsandahighlevelofservicetoCityresidents.Beginningin2024, theCityshifteditsInformationTechnologyinvestmentstocyber-security.Thisinvestment continueswiththe2025budgetwhichincludesthecreationofaDepartmentDirectorof InformationTechnology,theadditionofafull-timesystemsadministrator,andthepurchaseofIT equipmentandsoftwarethatwillenhancetheCity'sITsecurityposition.

•InvestsinsalaryincreasesconsistentwiththeConsumerPriceIndex(CPI):Forthe2024 OperatingBudget,theCommissionallocatedfundingtoimplementaslidingscalepayincrease throughouttheCity.Thelaborclassandentry-levelpositionswiththelowestpayrangesreceived 15%payrateincreases.Positionswiththehighestpayrangesreceivedthelowestpayincreasesof 5%.Allotherpositionsreceivedanincreasebetween15%and5%,withtheincreasegetting smalleraspayrangesgothigher.The2025OperatingBudgetincludesa3.5%payincreasefor allemployees,whichslightlyexceedsthe2023andyear-to-date2024CPisof3.4%and3.3%, respectively.

•Ensuringastablereserveposition:TheCity'sreservepositioniskeytomaintaininganAa2 bondratingandprovidestheCitywithstabilityduringperiodsoftemporaryrevenuedecline.Due tothe2025OperatingBudget'sconservativerevenueforecastandtheanticipatedinflationary impactonexpenditures,includingwages,the2025budgetallocatesaportionoftheCity's reservestoallowforexpendituresinexcessofrevenue,shouldthatbenecessary.Inspiteofthe budgetedspendingdeficit,the2025OperatingBudgetstillmaintainsadequateandresponsible reservestobeusedasconditionsdictate.

Based on Commission direction and action related to controlling expenses and preserving appropriate reserve levels, while also focusing on service delivery and investing in employees, the 2025 Operating Budget proposes a flat mill levy for the City and Library, combined, of 26.962 mills. The City-supportedmill levy will decrease by 0.0349 mills from 22.533 to 22.498 and the Library's mill levy will increase by 0.0349 mills from 4.429 to 4.464. Assessed values for the 2025 Operating Budget increased by $11,802,680, or 3.9%. Of this amount, $8,152,171 of the increase in assessed value was caused by improvements, remodeling, and changed use. Therefore, existing properties that were not significantly improved in 2023 saw an assessed value increase of only 1.2%. The 0.0349 mill decrease for the Citysupported-mill levy will generate $254,941 in additional revenue for the City, most of which will be paid by property owners with new or significantly improved properties.

Looking forward, the Management Team remains concerned that an increasing reliance, as a portion of general fund revenue, on sales tax makes the City more vulnerable to national economic conditions. In its most recent update on the City of Leavenworth's credit analysis, Moody's Investor Service cautions, "The city's reliance on economicallysensitive sales tax revenue is a credit challenge."

In general, sales tax is far more volatile than property tax. In addition, a portion of the growth in sales tax is tied to a 1 percent countywide sales tax that sunsets in 2035. The countywide sales tax allocation formula includes a property tax component. As the City reduces the percentage of property tax it collects, as compared to other Leavenworth County municipalities, the percentage of countywide sales tax the City receives will decrease.

The 2025 Operating Budget is impacted by the decrease in sales tax collections in 2023 and year-to-date 2024. While the Management Team feels confident that local and countywide sales tax revenue will grow at the average pre-pandemic levels of 2.8% per year, that growth, combined with the budgeted increase in property tax collections, does not make up for the deficit between the budgeted and actual sales tax collections in 2023 and 2024. If sales tax growth continues to be sluggish and the City continues to hold its mill levy flat, the trend of decreasing revenue may lead to the reduction of City services in future years. The Management Team is cautiously optimistic that the revenue trend can be reversed with new residential, commercial, and industrial development; which would provide property tax increases without an additional tax burden to existing homeowners and businesses.

The sluggish sales tax growth also impacts the 2025 Capital Improvement Projects (CIP) Budget. Therefore, the 2025 CIP Budget is focused on IT equipment improvements, necessary equipment replacements for the Police, Fire, Engineering, Public Works, and Parks departments, and park maintenance projects.

II. OPERATING BUDGET

In constructing the 2025 Operating Budget, the Management Team evaluated economic trends and forecasts, pricing trends, City Commission priorities and adopted goals, public feedback, and staff recommendations. The following issues, in context of their relation to available resources, were discussed at length in development of the 2025 budget:

• Sales tax revenue leveled offin 2023 and decreased during the first few months of 2024.

• Prices increased across the board for everything from contractual services, to mechanical equipment, fuel, chemicals, and road materials.

•ContinuedconservativebudgetingandspendingpracticesasdirectedbytheCommissionto maintainbudgetreservegoalsthatenabletheCitytomaintainoperationsthroughpotential economicchallenges.

•MaintenanceofanemployeecompensationplandesignedtomaketheCitycompetitivein recruitingandretainingemployeesatalllevelsoftheorganization.

•Ensureadequatecoverageofemployeehealthandwelfareandretirementexpenses.

•Accountforpotentialchangesineconomicconditionsandtrendsafterthebudgetisadopted.

GeneralFund

TheCity'sGeneralFundaccountsforcoremunicipalfunctionsandservicessuchasPolice,Fire,Public Works,andPlanningandAdministration.Thisisanoperatingbudgetfocusedprimarilyonrevenues comingandgoinginaparticularfiscalyear.TheprimaryrevenuestreamsthatsupporttheGeneralFund budgetare:1)SalesandUseTaxes;2)PropertyTaxes;3)ChargesforServices;4)FinesandForfeitures; and5)FranchiseFees.FluctuationsintheserevenuestreamsaffecthowtheCityisabletopayforand maintaincoreservices.

RevenueHighlights

•TheCityexperiencedanincreaseininitialassessedvaluationfrom$303,997,319in2023to $315,799,999in2024-anincreaseof3.9%.Attheproposedloweredmillrateof22.498forthe City,theincreasedassessedvaluationwillgenerate$254,941moreinrevenuethanitgenerated in2024.Inspiteofthatincrease,theGeneralFundwillreceive$11,954lessthanitdidin2024, becausetheGeneralFund'sportionofthemilllevywilldecreasesothattheDebtServiceFund's milllevycanincreasetocoverthefirstyearofdebtserviceforthenewFireStation's2024 $5,000,000bondissuance.

•Totalsalestaxrevenues,whichincludelocalandcounty-widesalestaxandlocalandcountywidecompensatingusetax,arebudgetedtobe4.46%higherthanactual2023salestax revenues,generatinganadditional$754,174 (note that this includes two years ofgrowth, 2024 actuals and 2025 budgeted). Thesix-yeartrendhasbeenanannualincreaseof4.63%,andthe four-yearpre-pandemicannualincreasewas2.8%;therefore,a4.46%increaseovertwoyears(or approximately2.23%annually)isareasonableestimate.Theincreaseinsalestaxrevenuewillbe allocatedasfollows:approximately$515,367totheGeneralFund,$23,882totheEconomic DevelopmentFund,and$214,925toCapitalImprovementProjectsFunds.

•Franchiserevenuesarebudgetedtobeequalto2023actualrevenues.

•Cityfeesforpermitsandinspectionsandcourtfinesandfeesarebudgetedtoremainrelatively flat,at2024budgetedlevels.

TheGeneralFundincludesabudgetedreserveof$5,275,549whichisavailabletosupport unanticipatedexpensesorunderperformingrevenues.The2025budgetedreserverepresents21.15% oftheGeneralFund's2025budgetedoperatingexpenses,whichisbetweentheCity'sreserve minimumof16%andthetargetreservelevelof30%.TheendingreservepositiononDec.31,2023, was45.42%,aportionofwhichwasbudgetedin2024tocreateaGrantMatchingCapitalFundand provideresourcestoorderanew$1.3millionfireapparatus.The2024projectionincludesan operatingreserveof32%,whichtheManagementTeamhasworkedtokeepstablethroughperiodsof economicuncertainties.MaintainingastableandhealthyreserveiscriticaltomaintaintheCity'sAa2 bondrating.

Expense Highlights

• Utilities are budgeted to decrease 2.59%, across all City operations. The City continues to experience lower utility rates since the peaks in 2021 and 2022.

• The increase in information technology (IT) and connectivity expenses including telephone, internet, IT services, computer back-up fees, IT maintenance and repairs, and software continue to outpace inflation. IT expenses are budgeted to increase 32%, or $172,000, over budgeted 2024 IT expenses. This increase in spending is a result of the City's commitment to improving cybersecurity including adding a director level position to the IT Department, hiring a full-time systems administrator and investing in new hardware and software.

• City contributions to the Police and Fire KP&F State Pension system and the KPERS State Pension system for all City employees is budgeted to increase by $245,000 over the 2024 budget due to increases in the KP&F and KPERS contribution rates, salary increases, and budgeting for full employment.

• The 2024 employee compensation plan recommends a 3.5% across the board increase. Total salaries are budgeted to increase 4.28% due to the 3.5% increase and the changes in staffing in the IT Department. When combined with high-quality medical benefits, the City remains competitive in the region for employee recruitment and retention.

Other budgets included

It is useful to consider the 2025 budget document as consisting of four separate budgets: Library Funds, Federal Grant Funds, Non-Tax Funds and Tax Funds.

Library

The Library Ordinance establishes a mill rate not to exceed 3.75 mills to support Libraiy operations. For 2025, the Libraiy's submitted budget includes 3.486 mills for operations, and 0.978 mills for the Libraiy Employee Benefits Fund. The total Library levy will generate approximately $1,409,687 for the 2025 budget.

Federal Grant Funds

The City receives grants each year for Planters II, Section 8, Community Development, and Comprehensive Improvements Assistance Program (CIAP) activities.

The 2025 Planters II expense budget decreased by $90,000 (-6.4%). The decrease was caused by a $140,000 decrease in capital outlay and a $42,000 decrease in budgeted reserves, offset by an $8,600 increase in personnel expenses and an $84,000 increase in contractual services and commodities, combined. The financial condition of the fund is stable.

The 2025 Voucher Choice Fund expense budget increased by $432,000. This increase is due to a 260,000 increase in voucher choice payment and a $172,944 increase in budgeted reserves. The voucher payments increase based on the level of federal funding the program receives each year. The financial condition of the Voucher Choice Fund is stable.

The 2025 Community Development Block Grant Fund is estimated to increase $7,000 to $347,000. Of that total budget,approximately $69,000 may be used for administrative purposes; the balance, or $278,000, is used for a variety of community projects in accordance with CDBG guidelines.

Non-Tax Funds

Non-taxfundsderivetheirfinancialsupportfromsourcesotherthanadvaloremtaxes.Expensebudget levelsforthesefundsaregenerallydependentupontheavailabilityofrevenuegeneratedthroughthe collectionofsalestaxandthepursuitofthefund'sactivity.Forexample,theSewerFundexpensebudget isdependentuponfundsgeneratedfromthesaleofsewerservices.

The2025expensebasebudgetforthisgroupofFundsdecreasesby$16,092,394or30%,to $38,178,119.Thissignificantdecreaseinthenon-taxfundsbudgetsislargelyattributedtoa$15.1 milliondecreaseinthecombinedCapitalProjectFunds.

TheConventionandVisitor'sBureauFundwasestablishedin2014toaccountforthereceiptoftransient guesttaxrevenuethathadpreviouslybeenaccountedforintheGeneralFund.Transientguesttax revenueisprojectedtoremainflatwithactual2023revenueat$700,000.Thisis$50,000morethan 2024budgetedrevenuebecauseoccupancyratesintheCity'shotelsincreasedin2023over2022. Personnelexpensesarebudgetedtoincreaseby$16,000(6.8%),contractualservicesarebudgetedto increaseby$19,450(4.2%)andtheCityFestivalexpensesarebudgetedtoincreaseby$13,000(5.6%). 2025budgetedreservesincreaseby$27,000over2024budgetedreserves.

TheProbationFundisbudgetedtodecreaseby$43,572(-12.6%)ascomparedto2024.The2024budget includedprovidingservicestoLansingandTonganoxieandthe2025budgetincludesprovidingservices toonlyTonganoxie.Thebudgeteddecreaseisreflectiveofthedecreaseinservicesbeingprovided.

TheStreetsFundisbudgetedtoincreaseby16.4%($234,425)becauseaSidewalkandCurbsDivision wasaddedtotheStreetsDepartmentin2025.TheSidewalkandCurbsDivisionwillemploytwo equipmentoperatorswhowillfocusonsidewalkandcurbimprovementandreplacement.Thenew divisionisfundedbyatransferfromtheCountyWideSalesTaxFundasapartoftheCity's$416,000 annualSidewalkandCurbProgram.

TheEconomicDevelopmentFundbudgetincreasesby8.4%or$161,375.Thisisprimarilyduetoa $141,598increaseinthebudgetedreserves,whicharebudgetedtobe$1,616,578attheendof2025.

TheCIPSalesTaxandtheCountywideSalesTaxFundsaresetuptocollectlocalandcountywidesales andusetaxanddisbursethosefundstovariousfundsbasedonpreviouslyestablishedCityordinances andthe2025operatingandcapitalimprovementbudgets.Theprimaryrecipientsoflocalandcountywide salestaxaretheRecreationFund,theDebtServiceFund,TheCapitalProjectsFund,andtheStreets CapitalProjectsFund.Localsalestaxinthesefundsisbudgetedtoincrease2.79%($79,591)over2023 actualsandcountywidesalestaxisbudgetedtoincrease2.72%($82,688).ThetransfertotheRecreation Fundisbudgetedtobe$2,077,894,whichisanincreaseof$309,000overthe2024budget.Thetransfer totheBondFundisbudgetedtobe$1,259,066whichisadecreaseof$141,000(-10%)fromthe2024 budgetbecauseofadecreaseinprincipalandinterestpaymentsintheBondFundforCIPprojects.The transfertotheCapitalProjectsFundisbudgetedtodecreaseby$635,578(-19.8%)becausefewercapital projectsarescheduledfor2025.ThetransfertotheStreetsCapitalProjectsFundisbudgetedtodecrease by1,613,108(-51.8%)overthe2024budget,becausetheDowntown4thStreetProjectwasbudgetedtobe completedin2024.

TheCapitalProjectsFundisbudgetedtodecreaseby$7,315,546(-74%)to$2,569,871.Theattached 2025-2029CIPBudgetprovidesalistingoftheprojectsthatarescheduledtobecompletedin2025.The highlightsinclude$111,000fornecessaryroofandexteriorrepairstothelibrary;$345,000forthe replacementofalloftheself-contained-breathing-apparatusfortheFireDepartment,$89,000forthe purchaseofacompacttrackloaderfortheStreetsDepartment,$334,000forupdatestotheRiverfront CommunityCenter,$222,000forparksprojects,and$138,000formaintenancetotheCity'stwopools.

TheStreetsCapitalProjectsFundisbudgetedtodecreaseby$6,094,981(72.4%)to$2,319,750.The decreaseinspendingisprimarilyattributabletothe$5.2millionthatwasbudgetedforthe4thStreet betweenChoctawandSenecaprojectin2024.Reservesarebudgetedtodecreaseby$790,000(100%) becausestartingwiththe2025budget,reserveswillbeheldintheCountyWideSalesTaxFunduntil theyneedtobetransferredtotheStreetsCapitalProjectsFundforaspecificproject.

TheGrantMatchingCapitalProjectsFundisbudgetedtodecreaseby$1,726,326(54%).2024wasthe inauguralyearforthisfundandincludedthe$1,979,000VilasStreetProjectanda$1,000,000budgeted reserve.The2025budgetincludesaK-7/USHighway73surfacepreservationprojectbetweenReesand PoplarStreets(totalcost$594,000,City'scost$194,000),aDowntownsidewalkintersectionimprovement toADAstandardsproject(totalcost$475,000,City'scost$95,000),and$326,228inbudgetedreserves.

The2025SewerFundbudgetis$44,711(0.5%)higherthan2024.Operatingexpensesarebudgetedto increasebyapproximately$195,000andbudgetedreservesdecreaseby$150,823.The2025proposed budgetincludesa3%increaseinutilityfees.

The2025RefuseFundbudgetis$364,986(21.3%)higherthan2024.The2025RefuseFundbudget,as presented,ispredicateduponaprospectiveprojectthatmayallowtheCitytohaulitsrefusetoalocal transferstationratherthantheJohnsonCountyLandfill.Iftheprojectcomestofruition,someexpenses willincreasewhileothersdecrease,withthenetimpactonexpensesbeingrelativelyneutral.The proposed2025RefuseFundbudgetincludespersonnelexpensesthatincreaseby$70,637(7.4%)and contractualexpensesthatincreaseby$184,130(19.0%).Theincreasedcostofcontractualexpensesis dueprimarilytoincreasedlandfillfees.Commoditiesarebudgetedtodecreaseby$56,250primarilydue toadecreaseindieselfuel,whichwillresultfromhaulingrefusetoalocaltransferstationratherthan theJohnsonCountyLandfill.TheRefuseFundisbudgetedtofinish2025witha90-dayoperating reserveof$624,977andacapitalreserveof$920,822.TheRefuseFund'scapitalreservesareusedto

replacetheoldestgarbagetruckinthefleetwithanewgarbagetruckeveryotheryear(approximately $245,000/each)andotherheavyequipmentneededtoproviderefusecollectionanddisposalservices.The 2025proposedbudgetincludesa3%increaseinutilityfees.

TheStormWaterCapitalProjectsFundisbudgetedtodecreaseby$905,999(-36.7%)In2024a $1,000,000transfertotheStreetsCapitalProjectFundwasbudgetedforthestormsewerportionofthe 4th StreetbetweenSenecaandChoctawproject.Thereisnotransferbudgetedfor2025.Capitaloutlayis scheduledtoincreaseby$601,200(92.8%)becausealloftheStormWaterAssessmentFeescollectedin 2025arebudgetedtobespentonemergencyrepairs.Thisexpenditurewillresultinadecreaseof $448,846(-100%)inbudgetedreserves.

Recreation Fund

TheRecreationFundissupportedbythefollowingrevenuesources,withtheapproximate2025proposed budgetamountsappearinginparentheses:propertytax($554,103);localsalestaxwhichistransferred fromtheCIPSalesTaxFund($2,077,895);one-thirdoftheCity'sliquortax($94,700);andchargesfor servicessuchasroomrentalsatRiverfrontCommunityCenter(RFCC),parkshelterrentals,gym memberships,andentrancefeesforRFCCandWollmanPool($492,500).Comparedtothe2024budget, the2025proposedbudgetmilllevyisflat,thereisa$309,007(17.47%)increaseinthetransferfromthe CIPSalesTaxFund,a$44,600(-8.30%)decreaseinchargesforservices,anda$64,235projectedcarry forwardbalance.The2025RecreationFundexpendituresarebudgetedtoincreaseby$167,877(5.4%)to $3,300,033.Sixty-eightpercent(55%)oftheincreaseintheRecreationFundexpendituresisattributedto a$91,752(4.52%)increaseinpersonnelexpenses.Thebalanceoftheincreaseisattributedtoa$54,600 (9.23%)increaseincontractualservicesanda$9,300(4.08%)increaseincommodities.

Bond and Interest Fund

The2025BondandInterestFundbudgetincreasedby$297,115(8.22%).Theincreasehastwo components.Thefirstisa$221,775decreaseindebtservicefordebtthatexistedasofDecember31, 2023.Secondisa$606,191increaseindebtserviceforthe$5,000,000G.O.bondissuedin2024forthe constructionofanewfirestation.Ofthe$606,191indebtserviceforthefirestation,$350,000isfora principalpaymentandtheremaining$256,191isinterestexpense.Theinterestexpenseonthisbond willdecreaseto$181,400in2026.Interestexpensein2025ishighbecauseitincludes2024accrued interestaswellas2025interestexpense.TheBondandInterestFundisbudgetedtofinishtheyearwith a$112,220reservewhichis$92,301(-45.13%)lowerthanthe2024budget.

ARPA Fund

In2021theCitywasawarded$8,549,064inAmericanRescuePlanAct(ARPA)fundsfromthefederal government.TheARPAFundwascreatedtoaccountfortherevenueandexpendituresassociatedwith thisgrant.AsofDecember31,2024,allARPAfundswillhavebeenexpendedorencumbered.Theonly encumbranceremainingasofDecember31,2024,willbe$832,479forafireapparatusthatisexpected tobedeliveredin2025.TheremainingbalanceintheARPAFundasofDecember31,2025isbudgeted tobe$0.

Assessed Valuation

BaseduponinformationrecentlyreceivedfromtheCountyClerk,theCityofLeavenworthexperiencedan increaseinassessedvaluationfrom$303,997,319in2023to$315,799,999in2024.Thisisa3.88% increaseinassessedvaluation.Taxabatedproperties,suchastheNRA,increasedfrom$3,896,476to $3,971,027,increasingthenetincreaseinassessedvalue,notincludingtaxabatedpropertiesto3.91%.

RealProperty

PersonalProperty

StateAssessedUtilities

Ad Valorem Taxes

Thefollowingtableillustratesthe2025advaloremtaxlevy(priortothedelinquencyratecalculation) requiredbyeachCityFund.

Mill Levies

Thetablebelowillustratesthe2024milllevyrateforeachCityFundrequiringadvaloremtaxsupport giventheassessedvaluationdataprovidedbytheCountyClerk.

III. CAPITAL IMPROVEMENTS PLAN (CIP) BUDGET

The Capital Improvements Plan is a comprehensive investment of $38 million over 5 years to improve and expand the City's full spectrum of services including utilities, buildings, roadways, recreation facilities, and technology.The 2025 CIP Budget includes revenue from three sources: 1) ¼ of the City's local sales tax, 2) 85% of the City's portion of the countywide sales and use tax, and 3) state and federal grants.The CIP also includes information for enterprise funds (Sewer, Refuse, and Storm Water), which are funded by user fees and a stormwater impact fee. Based on current and forecasted conditions, as well as work over the past few years to establish industry standard reserve positions, the ManagementTeam is proposing a 3% increase in refuse and sanitary sewer rates.

The CIP budget is allocated across a number of pay-as-you-go projects including upgrades to existing City buildings, the construction of new buildings, equipment purchases, operating transfers, and infrastructure projects. Projects included in the CIP are prioritized by direction from the Commission and staffs evaluation on how operations will be impacted by the condition of the City's equipment, buildings, and infrastructure. Although the CIP represents a five-year-look-ahead, the program is evaluated on a yearly basis to offer the most flexibility to the Commission and the community.The goal of the 20252029 CIP is to align the City's resources with the highest priority needs while offering transparency and accountability to the taxpayers.

Approach and Goals

Due primarily to conservative capital budgeting over the past two years, the funds carried forward for CIP projects from the 2024 budget are projected to be approximately $3,500,000.These funds, along with sales tax collected in 2025 will allow the 2025-2029 CIP budget to continue to make investments in identified projects, while reducing the City's reliance on debt financing.

2025 CIP Highlights Include

• Continued debt service on a number of City facilities, projects and equipment, including:

o The Leavenworth Business andTechnology Park - $357,390

o The reconstruction ofThomton Street - $473,388

o The purchase of an aerial ladder fire apparatus - $149,163

o The final temporary-note payment for park improvements including the Havens Park restroom, the Stubby Park restroom and shelter, and the splash pad - $279,125

• Multiple information technology upgrade projects at a cost of $152,000.

• The replacement of thirty-two (32) self-contained breathing apparatus for the Fire Department$345,000

• Purchase of street equipment - $105,000

• Improvements to the Riverfront Community Center - $333,928

• Purchase of parks equipment - $74,302

• Trails, parks, and pools maintenance and improvements -$359,641

• 2025 Pavement Management Program - $2,100,000

• Three (3) projects partially funded by grants - total project cost $1,145,780; City's cost $296,678

o K-7/US Hichway surface preservation from Rees to Poplar Streets

o Airport taxi-way and apron pavement seal

o Upgrade downtown sidewalk intersections to current ADA standards

• WastewaterTreatment Plant equipment replacement - $1,970,000

• Refuse Fund replacement of front loader tractor - $214,000

• Completion of seven (7) Storm Water Capital repair and/or replacement projects - $1,249,177 X

IV. CONCLUSION

The recommended 2025 Operating Budget and 2025-2029 Capital Improvement Program (CIP) reflect a conservative approach to the fluctuations in the local, state and federal economies. The recommended budget makes responsible use of reserve levels and reduces the City-supported mill levy by 0.15 percent. The reduction in the City's mill levy is offset by an increase in the Library's mill levy by the same amount, so the City's overall mill levy remains flat in 2025. The 2025 proposed mill levy is based solely on current and 2025 forecasted conditions, and is an issue that should be analyzed each year based on new information and data. As mentioned above, local governments are subject to mandates from other levels of government that can dramatically impact the shape and composition of budgeting and tax structures without regard for local governments' ability to provide service at levels expected by residents and businesses.

The recommended budget proposes to maintain City services and offerings at current levels while providing funding for necessary maintenance, repair, and improvement projects. The 2025 budget maintains these services and offerings while holding the mill rate flat. The budget includes a 3% increase in sewer and refuse rates and makes no increase in stormwater impact fees. General Fund reserves are budgeted to decrease to approximately 21% of General Fund expenditures, which is above the established minimum reserve position of 16%, and the City, as a whole, remains in sounds financial condition.

As with any budget process, certain areas were selected for enhancements, while others remained unchanged. We hope the proposed budget matches the goals and expectations of the residents of Leavenworth and the City Commission.

The City's budget process is a year-round team effort that includes the entire management team and staff at all levels throughout the City. We appreciate the support of the staff in the preparation and presentation of the Interim City Manager's recommended 2025 Operating Budget and 2025-2029 CIP and we look forward to reviewing its contents with the City Commission.

Patrick Kitchens Interim City Manager

Roberta Beier Finance Director

City of Leavenworth Organization Chart

Community Profile

History, Size, and Location

The City of Leavenworth, Kansas is located on the west bank of the Missouri River in the Dissected Till Plains region of North America’s Central Lowlands on land that was originally inhabited by the tribes of the Delaware, Kansa, and Osage peoples. Four small tributaries of the Missouri River flow eastward through the city, Quarry Creek, Corral Creek, Three Mile Creek, and Five Mile Creek. The City’s water source comes from the Missouri River.

Leavenworth is 28 miles northwest of Kansas City, Missouri, 45 miles northeast of Topeka, Kansas, 145 miles south-southeast of Omaha, Nebraska, and 165 miles northeast of Wichita, Kansas, at the intersection of US Route 73 and Kansas Highway 92. The City has a population of 37,176 and covers an area of approximately 24.7 square miles.

Fort Leavenworth, built in 1827, was originally named Cantonment Leavenworth by Colonel Henry Leavenworth. For several decades, the fort played an important role in keeping the peace between the various Native tribes and the settlers moving west. Many Leavenworth city streets are named after local Native tribes.

While Fort Leavenworth was separate from the city until annexation in 1977, the two are interdependent on each other and their histories are inextricably intertwined. The City provides additional housing, shopping, recreational, and cultural amenities that are not available on post. In addition to the military personnel, the Fort provides employment for over 4,500 civilian employees and contractors.

Fort Leavenworth is home to the United States Army Combined Arms Center; the U.S. Army Command and General Staff College; National Simulation Center and the Army Corrections Complex. Leavenworth is home to the University of Saint Mary, the Dwight D. Eisenhower Veterans Affairs Medical Center, and the Leavenworth Federal Penitentiary.

Leavenworth has a small town, historic atmosphere with access to the amenities of a larger city. In addition to the large federal presence and large private employers, such as Hallmark Cards, the Leavenworth community is home to many smaller, family-owned businesses. The 28-blocks of downtown Historic Leavenworth still contains many of the buildings that were present in the early 1900's. Vintage homes are scattered throughout the community.

The City, which grew south of and in support of the fort, was established in 1854 and was incorporated by the first Kansas territorial legislature in 1855. The City was the first city incorporated in the Kansas Territory, hence its motto: “First City of Kansas.” American history identifies Leavenworth for its key role as a supply base for settlers going west. The City was home to freight companies, meat packers, provisioners, stove makers, and furniture manufacturers. As the city grew, factories and businesses flourished and stately homes were built to house the families whose wealth grew as the city grew. Leavenworth was the industrial center of Kansas and of the west. The city has a historic wayside walking and driving tour commemorating the notable events and locations in the community.

Leavenworth also became known as a refuge for African-American slaves fleeing the slave state of Missouri, with the help of Abolitionists. In the years preceding the Civil War, Leavenworth frequently had physical confrontations between anti- and pro-slavery factions.

In April 1858, the Leavenworth Constitution was adopted for the State of Kansas in Leavenworth. The constitution was never officially recognized by the federal government, but was considered the most radical constitution drafted for the new western territories because it included freed African-Americans as citizens.

The following map shows the Location of Leavenworth County in Kansas and the City of Leavenworth within Leavenworth County.

Land Use

The City of Leavenworth is made up of 15 zoning districts. These zoning districts can be divided into three groups: residential, commercial, and industrial. The residential group is made up of all parcels zoned for the intent of use for habitable dwellings. The commercial group is all parcels zoned with the intent to operate a business for profit. An industrial group is a group made up of zoned areas for industrial uses. Land use in Leavenworth is 76.6% residential, 6.9% commercial, and 9.29% industrial. Leavenworth has several federal and state entities that make up a portion of the land within city limits; these entities are not included in any of the three groups since they are considered government properties and are therefore tax-exempt.

Federal Presence

As mentioned earlier, the City has a strong federal presence, which includes Fort Leavenworth, home to the U.S. Army Combined Arms Center and the U.S. Army Command and General Staff College, School of Military Studies, the Center for Army Leadership, the Combat Studies Institute, the Combined Arms Directorate, the Center for Army Lessons Learned (CALL), and the Mission Command Center of Excellence (MCCoE).

The Fort has been continuously occupied by the U.S. Army since its inception in 1827. The original purpose of the fort was to protect settlers on the Santa Fe Trail. The fort also played a key role in both the Mexican and Civil Wars. In 1854, it was the temporary capital of the Kansas Territory. There are two national cemeteries located in Leavenworth. One of these, the Fort Leavenworth National Cemetery, is located on the Fort. Today, Fort Leavenworth is a major economic driver of the community. Providing roughly 15,000 military, civilian, and Department of Defense jobs, an average daily post population of 21,420, and an estimated $1.5 billion economic impact to the city and the region.

In addition to Fort Leavenworth, the U.S. Department of Veteran’s affairs operates the Dwight D. Eisenhower Veterans Affairs Medical Center. The other national cemetery, the Leavenworth National Cemetery, is located on these grounds behind the Veteran’s Affairs Medical Center.

There are several prisons located in Leavenworth and the immediate surrounding area. The United States Federal Penitentiary was built in 1903, along with its satellite prison camp, and the Federal Bureau of Prisons operates both. The Federal Bureau of Prisons has renamed the former United States Penitentiary and is currently constructing a new $461 million Federal Correctional Institution in Leavenworth. The United States Disciplinary Barracks, which is located on the fort and is the military’s only maximum-security facility, and the Midwest Joint Regional Correctional Facility are both military facilities. The Kansas Department of Corrections operates the Lansing Correctional Facility located in Lansing, Kansas, a neighboring city.

These facilities provide strong financial stability to the City.

Education

Primary and secondary

Three public school districts provide educational services to local citizens. Unified School District (USD) 207 is on Fort Leavenworth and has three elementary schools and one junior high school. The USD 207 high school students attend USD 453, the City of Leavenworth’s school district. USD 453 operates four elementary schools, one intermediate school, one middle school, Leavenworth Virtual School (LVS), an Educational Center, and Leavenworth High School. Leavenworth High School boasts the very first Junior Reserve Officer Training Corps (JROTC) in the country. Leavenworth Virtual School is an internet-based school for kindergarten through eighth grade students. Children living in the City’s southernmost areas are included in the Lansing USD 469 School District.

There are also two private schools in Leavenworth, Xavier Elementary school for students in pre-kindergarten through eighth grade and St. Paul Lutheran School for students in pre-kindergarten through eighth grade.

Colleges and Universities

The University of Saint Mary is a four-year private Catholic university located in Leavenworth. Other higher education opportunities in Leavenworth include a Kansas City Kansas Community College satellite campus and a University of Kansas satellite campus.

(Ages 25 and over)

Bureau

Economy and Growth

Leavenworth is a prime middle-class community with a sound business base in the Kansas City Metropolitan area. The cost of living in Leavenworth is 83.1% of the national average (or 16.9% lower than the national average).

Economic activity in Leavenworth during the past year included:

 Construction began on a new, $461 million federal prison to replace the 126 year-old facility; the new facility will be state of the art, offer increased security and services for physical and mental wellbeing for prisoners

 Site visits from businesses interested in the shovel-ready, 82-acre Business and Technology Park

 Two growing subdivisions had several new houses built in the City’s southeast corner

 City celebrated one year of partnership with RideLV, the on-demand micro transit system providing public transportation within City limits

 Distribution of dozens of Small Business Economic Development Grants to new and existing businesses to make building and façade improvements

 Expanded participation in the City-hosted Annual Business Symposium to connect current and future business owners with the resources to help them succeed and grow.

 Continued outreach regarding the City’s Neighborhood Revitalization Area (NRA) tax rebate program to stimulate investment into properties within the NRA boundaries

Governmental Structure

Leavenworth is a legally constituted city of the First Class and the county seat of Leavenworth County.

The City is empowered to levy a property tax on both real and personal properties located within its boundaries. It is also empowered by state statute to extend its corporate limits by annexation, which occurs periodically when deemed appropriate by the governing body.

Since 1969 the City has operated under the commission-manager form of government. Policymaking and legislative authority are vested in the City Commission, which consists of five commissioners elected at large on a non-partisan basis by the general population. The commission elections are held every two years. Three of the commissioners are elected at each election. The two highest vote totals receive a four-year term and the third highest vote total receives a two-year term. Each year the Commission selects the Mayor from amongst themselves based on the number of votes in the most recent election.

In comparison to the federal government, the City Commission performs the legislative function; the Municipal Court performs the judicial function; and the City Manager and city staff perform the executive function.

The Commission is responsible for passing ordinances, adopting the annual budget and capital improvement program, appointing committees, and hiring the City Manager. The City Manager is responsible for carrying out the policies and ordinances of the City Commission, overseeing the day-to-day operations of the City, and appointing the heads of the City’s departments.

The City’s financial reporting entity includes all the funds of the primary government (the City of Leavenworth) and of its component unit - the Public Library. A component unit is a legally separate entity for which the primary government is financially accountable.

The City provides a full range of services, including:

 Public safety: police and fire protection, animal control, and parking enforcement.

 Public Works: sewer, refuse, storm water management, building inspection, airport, and the construction and maintenance of streets, storm water, bridges, and other infrastructure.

 Housing and urban development: code enforcement, rental coordinator, and a range of housing and community development programs supported by federal grants.

 Culture and recreation: parks, recreation, library, community center, aquatic center, farmers market, and performing arts.

 Community and economic development: planning and zoning and economic development activities.

 General government: Commission, City Manager, Legal, Municipal Court, Contingency, Airport, Civil Defense, City Clerk, Human Resources, Finance, General Revenue (Gen Gov’t), and Information Technology

Media

 Spectrum TV Channel 2 is the channel the City uses to broadcast live Commission meetings and other City related public announcements from other governmental agencies and school districts.

 The Leavenworth Times is the city’s daily newspaper and is published by Cherry Road Media. Fort Leavenworth publishes a weekly newspaper through the U.S. Army that covers local military and community news.

 In addition to print and broadcast media, the City publishes news and updates through their webpage (https://www.leavenworthks.org) and social media sites.

Medical and Health Facilities

Area medical facilities provide a full range of services including general health care, preventive health care, dental and vision care, behavioral and counseling services, dialysis, long-term care facilities, hospice care, rehabilitative care, and surgical care. These facilities provide in excess of 1,260 jobs.

In addition to medical facilities for the civilian population, the Dwight D. Eisenhower Veteran’s Affairs Medical Center is located in Leavenworth City limits. There is also a medical care facility located on the Fort.

Financial and Banking Institutions

Currently, there are seven banks in Leavenworth with thirteen locations. The following summary of deposit report is as of June 2024, the most recent data available (in Thousands):

Source: FDIC Bank Ratings

Transportation Facilities

Leavenworth’s location in the Kansas City metropolitan area is advantageous for commercial transportation. A massive logistics hub, the intermodal park in Edgerton, Kansas, (just south of Kansas City) connects railway shipments, trucking shipments, and inland port access to ocean shipping.

The Kansas City International (KCI) airport is located twenty minutes from Leavenworth, and as of April 2023, boasts a brand-new terminal with increased services and amenities. In addition, the City of Leavenworth has

a joint-use agreement with the Department of the Army for the use of Sherman Army Airfield located on post. The airfield is approximately one-mile north of the city and, while it is a military airfield, civilian access is unlimited.

Located at the intersection of U.S. Highway 73, Kansas Highway 92, and Kansas Highway 7, Leavenworth is within easy access to U.S. Interstates 70, 435, and 35. Interstate highway 29 and State highway 45 are within a few minutes of the City on the Missouri side of the river.

In conjunction with the Guidance Center and the Kansas City Area Transit Authority (KCATA), the City began an app-based transportation system that allows residents to get to medical offices, grocery stores, and places of work within City limits. RideLV MicroTransit, began in April 2023 and provides on-demand transportation upon request for a flat, affordable $2 rate.

Distance to Major Cities

Culture and Recreation

The City of Leavenworth enjoys a multi-cultural and religious diversity due to its military and international military heritage.

The Leavenworth Parks and Recreation Department maintains a system of more than twenty-five parks, an aquatic center, and the Riverfront Community Center. The community center offers an indoor cardio facility, an indoor pool, a gymnasium, and an excellent event venue. New in 2023 is a popular Splash Pad with water features located at Hawthorn Park.

The LeavenworthPublic Library offers many programs suchas meeting rooms, technology services, elementary and teen gaming, and interlibrary loan programs, in addition to specialty programs for children, teens, adults, and seniors.

The River City Community Players provides year-round plays and musicals at the Performing Arts Center.

Camp Leavenworth is the City’s annual festival held in September and attended by up to 10,000 residents and guests. The two-day event features live music, local craft vendors, food vendors, and family-friendly activities.

The City is home to several museums such as:

 The Richard Allen Cultural Center featuring items and artifacts from African-American pioneers and members of the military and collections of 1870-1920 photos from the Mary Everhard Collection.

 C.W. Parker Carousel Museum offers three complete carousels that can be ridden and unique carousel horses.

 National Fred Harvey Museum which is dedicated to the famous American entrepreneur credited with creating the world’s first chain of restaurants and hotels in association with the Atchison, Topeka, & Santa Fe railroad.

 First City Museum showcases many different collections and displays of Leavenworth history.

 The Carroll Mansion Museum is an 1880’s Victorian house featuring elaborate handcrafted woodwork, stained glass, and antiques from the early 20th century.

 Fort Leavenworth Frontier Army Museum boasts a large collection of 19th century military artifacts.

Leavenworth has an historic shopping district that includes artisan shops, antique shops, art galleries, bakeries, book stores, pottery shops, restaurants, a farmers’ market, and many other points of interest. There is a variety of international cuisine offered in local restaurants.

In addition to the many cultural and recreational opportunities in Leavenworth, its proximity to the Kansas City metropolitan area enhances the City’s quality of life. There are many professional sports venues, such as baseball, football, soccer, hockey, and racing. Kansas City also boasts several museums, art galleries, performing arts venues, restaurants, shopping, farmers market, micro-breweries, and of course, the zoo.

Demographics

U.S. Decennial Census and worldpopulationreview.com

U.S. Census

and elevation.maplogs.com

City of Leavenworth, Kansas

2025 Budget Overview

The City of Leavenworth abides by Kansas budget law which requires municipali es to prepare an annual budget form that includes the informa on required by Kansas budget law and discloses complete informa on as to the ﬁnancial condi on of the municipality. The state provides budget workbooks that must be completed by all municipali es over a certain size. The City’s 2024 Kansas Budget Workbook is included in Appendix D.

The Governmental Accoun ng Standards Board (GASB) establishes the accoun ng rules that municipali es must follow. These rules require the City to use a fund accoun ng system. Fund accoun ng systems establish separate funds, each with its own budget, that accounts for ﬁnancial ac vity by revenue source and/or purpose. The City has several diﬀerent types of funds including General, Debt Service, Special Revenue, Capital Project, Enterprise, Pension and Custodial Funds. A municipality can have only one General Fund, but may have mul ple funds of the other types. The following are brief descrip ons of each type of fund.

General Fund: Main opera ng fund used to account for and report all ﬁnancial resources and expenditures not accounted for and reported in another fund.

Special revenue funds: Used to account for and report the proceeds of speciﬁc revenue sources that are restricted or commi ed to expenditures for speciﬁed purposes other than debt service or capital projects.

Capital projects funds: Used to account for and report ﬁnancial resources that are restricted, commi ed, or assigned to expenditures for capital outlays, including the acquisi on or construc on of facili es, construc on of infrastructure, and acquisi on of equipment.

Debt service funds: Used to account for and report ﬁnancial resources that are restricted, commi ed or assigned to expenditures for principal and interest.

Enterprise funds: Used to report any ac vity for which the fee that is charged to external users covers the cost for goods and services provided by that fund.

Fiduciary funds: Fiduciary funds account for revenues that are collected and held on behalf of others and are not available for use in support of the City’s ac vi es. The City budgets for the following types of ﬁduciary funds:

 Pension funds: The City has a Fire Pension Fund and a Police Pension Fund that hold resources in trust for members and their dependents.

 Agency funds: Used to report resources held by the City in a custodial capacity. The City Budgets for the following agency funds:

o Leavenworth Public Library (Library Fund)

o Library Employee Beneﬁt Fund

o Tax Increments Funds (Auto TIF Fund, Hotel TIF Fund, and Retail TIF Fund)

The Kansas Budget Form is divided into three sec ons: budgeted funds that include an ad valorem tax levy, budgeted funds that do not include an ad valorem tax levy, and unbudgeted funds. While Kansas

budget law includes several statutes that specify types of funds that are not required to be budgeted, the City budgets all funds for planning and internal control purposes.

The following City of Leavenworth 2025 Adopted Budget discussion follows the sequence of the 2025 Kansas Budget Form. The next page is an overview of Leavenworth’s City-wide 2025 budget, by fund. Following the City-wide 2025 Budget overview, there is a sec on for each fund. Those sec ons include a brief descrip on, including purpose, of each fund and the budget for each fund, broken down by division.

GeneralFund

Description:TheGeneralFundistheCity'smainoperatingfund.MostoftheCity'smainfunctionsareintheGeneralFundincludingPublicSafety(Police andFireDepartments),PublicWorks(Permitting,Engineering,andInspections),andtheCity'sAdministrativeFunctions(CityCommission,CityManager's Office,CityClerk'sOffice,MunicipalCourt,HR,Finance,CodesEnforcement,Planning,andInformationTechnology).

Note:TheCashBalanceCarryForwardof$7,318,199representsthe estimatedGeneralReservesintheGeneralFundasof12/31/2024.TheCity hasaBudgetaryReservePolicywiththepurposeofestablishingaframework toprovidequalityserviceswhilemaintainingfinancialstability.The BudgetaryReservePolicyrequiresminimumGeneralReservesequalto16% ofannualexpendituresandatargetedGeneralReservesequalto30%of annualexpenditures.TheCashBalanceCarryForwardfor2025is29.29%of 2025budgetedGeneralFundexpenditures.

Note:TheGeneralRevenueDivisionexpendituresof$5,288,966 include$5,279,216inGeneralReserveswhichis21.13%of2025 budgetedGeneralFundexpenditures.

GeneralFundOverview

ThetabletotheleftprovidesanoverviewoftheGeneralFundrevenuesandexpendituresfor2023Actual, 2024AdoptedBudget,2024Projection,and2025ProposedBudget.

Thetablebelowbreaksoutthe2025GeneralFundProposedBudgetbyFunction.Severalofthebelow functionsarecomprisedofmorethanonedepartmentordivisionasfollows:

CityCommission:CityCommission

CityAdmin:CityManager'sOffice,Legal,MunicipalCourt,Contingency,CivilDefense InformationTechnology:InformationTechnology

CityClerk:CityClerk'sOffice HumanResources:HumanResourcesDepartment Finance:FinanceDepartment,GeneralRevenueDivision,CityWideDivision Police:PoliceAdmin,Dispatch,PoliceOperations,AnimalControl,Parking Fire:FireAdmin,FireSuppression,FirePrevention Engineering:Engineering,Buildings&Ground,Inspections,StreetLighting,Airport,LibraryMaintenance MunicipalServiceCenter:ServiceCenter,Garage Planning&CommunityDevelopment:Planning&Zoning,CodeEnforcement,RentalCoordinator

City of Leavenworth, Kansas

2025ProposedBudget-GeneralFund:CityCommissionDivision

Description:TheCityCommissionisthegoverningbodyfortheCityofLeavenworth.Itiscomprisedoffive(5)commissioners,electedatlarge.TheMayorandMayorProTemarecommissionersthatareselectedtoserveinthese positionsbecausetheyreceivedthehighestnumberofvotesinthepreviouselectioncycle.

Mission:ThemissionoftheCityCommissionisto,throughitpoliciesanddecisions,improvethequalityoflifeforresidentsoftheCityandtobetterpositiontheCityforeconomicdevelopment.

(paid$5,200 in

technicalsupportcontractforbroadcastingsupport/troubleshooting ($5,250 in2021wasgood for3 years).

City of Leavenworth, Kansas

General Fund Adopted Budget January 1, 2024 - December 31, 2024

Mission:ThemissionoftheCityManager’sOfficeistosupporttheCityCommissioninformulatingandimplementingpoliciesthatprovideresponsive,effectiveandfiscallyresponsibleservicesforresidentsofLeavenworth.

City Manager's Office

$850monthlySpectrumChannel2(digitalupgradeprojectbegan2020withsigned contract,completedfall2022)

Assoc.ofDefenseCommunities $600,KAPIOConference$150,ICMARegistration $1500,KU/KCCMPublicMgmt.Conference$300,LeagueKSMuniConf./Training $350,KACMConf.$200,MainStreetAnnualMeeting$50,ChamberofCommerce AnnualMeeting$90(annual$3,000pre-COVID)

ChamberofCommerce$1,200,LVTimes $150,KCStar$275,KAPIO$35,ICMA CM/ACMDues $2,000,Association ofDefenseCommunities $240,KACM Membership$100

$7,115CitywebsiteMunicodeannualfee,GoToMeetingsoftware$400,ASCAP AnnualLicense$434,SESACMusicPerformanceLicense$1,159,Staffphotosfor website,misc.professionalservices(rangeof$5kto$12kbetween2019through 2022),$30,000executiverecruitmentservicesincludedin2024Projection.

KeyWestChannel2software$360,SurveyMonkeysoftware$470(Websitecoded herein2023,budgetedin6699)

City of Leavenworth, Kansas

2025ProposedBudget-GeneralFund:CityAdministration/CityManager'sOffice

General Fund Adopted Budget

January 1, 2024 - December 31, 2024

City Manager Division

CITY ADMIN

Description:TheCityManagerisappointedbyandservesatthepleasureoftheCityCommission.AstheCity’schiefexecutiveofficer,theCityManagerandtheirstaffareresponsibleforthedaytodayadministrationoftheCity. TheCityManagerisresponsibleforthecreationandsubmissionoftheannualbudget. Mission:ThemissionoftheCityManager’sOfficeistosupporttheCityCommissioninformulatingandimplementingpoliciesthatprovideresponsive,effectiveandfiscallyresponsibleservicesforresidentsofLeavenworth.

City Manager's Office

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:TheAssistantManager(ACM)isallocatedbetweenthefollowingdivisions:CityManager(40%),EconomicDevelopment(40%),andCVB(20%).The CityManagerpositionisprojectedtobevacantfor4monthsin2024.TheExecutiveAdminAssistantPositionisprojectedtobevacantforallof2024.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:TheCityAttorneyisacontractposition,whichispaidbasedonservicesprovided.Theonlypersonnelrelatedexpenseforthispositionsisworkers compensationinsurance.

Actualsfor2021and2022were$483,000. Revenues havedecreased yearlysince 2017.Factors includenumberof citationswritten duetounderstaffed trafficunitand unpaid fees/fines.

Courtfunds6FTEs: Judge,Prosecutor,2part-timepublicdefenders (1FTE),1Court Supervisor,and2CourtClerks

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Contingency

City of Leavenworth, Kansas

Includes three(3)full-timeemployees:

2025),&(1)ITSpecialistI. ITDirectoralsooversees(1)ITSupervisorand(1)IT SpecialistwhichareincludedinthePoliceAdminbudget.

Cable&Internet.Increasedamountduetoincreasedinternetspeed workatCityHall andJusticeCenterwhichcosts$200additionalpermonth.

NetworkConnectivity-LAN&WAN. Increasedamountduetoadditional$1,100per monthtoincreasenetworkspeed at10LocationsincludingCityHall,FireStation, WSC,Housing,etc.2.5xspeed increasetosupportcloudbasedsoftware.

ITbudgetincludes$7,000forallCitystafftohaveanonlinetrainingportal(Skillsets). ITstafftrainingandconferencesalsocovered inthisline.

Internetstipend,andcontractedhigh-levelVendorNetworkSupportduringIT Directortransition.Addedin2025are: managedpenetration securitytestingand SEIMlogging(securityeventinformationmanagement).

2025ProposedBudget-GeneralFund:InformationTechnology(IT)Department

Description:TheITDepartmentmonitors,maintains,andenhancestheCity’stechnologynetwork;testsnewequipment,applications,andsystemspriortoimplementation;andmanagesandupgradesallcommunicationssystems. InadditiontothreeemployeesintheITDivision,theITDirectoroverseestwoITemployeesincludedinthePoliceDepartmentAdministrativeDivision'sbudget.

Budgetassumes 3%annualincreaseinsoftwarerenewalfees for35different licensedprograms.Alsoincludesnewsoftware: Lansweeper ($4,000-network managementtoolthatprovidesinventoriesofallhardware&software)and KnowBe4 ($4,000securitytrainingsoftware). VMWare (virtualserversoftware)is projectedtoincreaseby300%,2024costwas $15,000. Addedannualsubscriptions for M365forGovernment and Adobe (approximately$100,000/year).

Replacementbatteries,computermice,webcams,smallUPS's

Usedmainlyfordeskphonereplacements. Fluctuatesannuallybasedonneeded replacements

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

City of Leavenworth, Kansas

2025ProposedBudget-GeneralFund:CityClerk'sOffice

Description:TheOfficeoftheCityClerkisdedicatedtoprovidingtimely,accurateinformationandexcellentservicetothepublic,Citystaff,andtheCityCommissionwhilemaintainingfullcompliancewithlocalandstatelaws.The CityClerk'sstaffisresponsibleforefficientrecordkeepinginaccordancewithlocalandstatelawsandinamannerthatfosterspublictrustandaccountability.TheCityClerk'sofficemonitorsandissuesCitylicensesandpermits. TheCityClerk'sofficeisalsoresponsibleforpreparinganddistributingtheagendasandminutesforCityCommissionstudysessions,worksessions,andCityCommissionmeetings.

City Clerk's Office

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2025BudgetincludestheOfficeClerkpositionbeingtransitionedfromafull-timepositiontoapart-timeposition.The2024Projectionincludes vacancies.

City of Leavenworth, Kansas

General Fund

2025 Adopted Budget

Description:TheCityofLeavenworthiscommittedtotheprudentuseofpublicmoney.TheFinanceDepartment'sprimaryresponsibilityisfulfillingthiscommitment.TheemployeesoftheFinanceDepartmentareaccountablefor allaspectsoftheCity'sfinancialmanagementwiththeexceptionofpropertytaxadministration,whichisconductedthroughthecollaborativeeffortsofthecountyappraiser,countyclerk,andcountytreasurer.Inadditiontothe FinanceDepartment,theFinanceDirectorhasdirectoversightovertheGeneralRevenueandCity-WideDivisions,whicharebothaccountedforwithintheGeneralFund.TheFinanceDirectorhasoversightoveradditionaldivisions thatarenotpartoftheGeneralFund,whichwillbediscussedlaterinthispresentation.

2025ProposedBudget-GeneralFund:FinanceDepartment

Commodities 110101110OfficeSupplies

2025milllevyisflat. GeneralFundmilllevydecreasedtooffsetincreasedmilllevy needed forthe2025FireStationbondpayment.

+4%,2025budgetedsalestax+3% over2023,Cityusetax+7%over2024

Retainingall StormWaterassessmentfeesinStormWaterCapitalFundforessential infrastructurerepairs.

Interestratesexpectedtodecline,investmentswillbelowerastheCityspendsARPA Fundsandcompleteslargeprojectssuchasthe4thStreetProject.

TransfertoStreetsFundin2024willnotbenecessary becauseStreetsFundhad a BalanceForwardthatwassufficienttocover2024budgeteddeficit.

FireApparatustobeorderedin2024willnotbedelivered until2027,transferto CapitalProjectsfundwillcoverpurchaseorderplacedin2024.

City Wide Division

(FTEs

City of Leavenworth, Kansas General

2025 Adopted Budget

2025ProposedBudget-GeneralFund:PoliceDepartment/AdministrativeDivision

Description:ThePoliceDepartmentischargedwithupholdingthelawsoftheCityofLeavenworthandtheStateofKansas,andthetenetsoftheConstitutionandwilldosowithintegrityandhonesty.EveryonethePolice Departmentcomesincontactwithwillbetreatedwithcompassionandrespectwithoutbias.ThePoliceDepartmentwillbeaccountableforitsactionsandacknowledgeitsmistakes.ThePoliceDepartmentiscomprisedofthe followingdivisions:PoliceAdministration,Dispatch,PoliceOperations,AnimalControl,andParking.TheAdministrativeDivisionincludesthePoliceChiefandhisstaff,includingtheDeputyPoliceChief,aLieutenant,aSergeant, administrativestaff,anEvidenceCustodian,aRecordsSupervisorandClerk,andtwoITSpecialists.

Police Department - Administration

13full-timeemployees: PoliceChief(1),DeputyPoliceChief(1),Lieutenant(1), Sergeant(1),Secretary(1),AdminSpecialist(1),EvidenceCustodian(1),Records Supervisor(1),RecordsClerk(3),ITSpecialist(2)

2025ProposedBudget-GeneralFund:PoliceDepartment/AdministrativeDivision

Police Department - Administration

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Description:ThePoliceDepartment'sDispatchCallCenterisinasharedfacilitywithLeavenworthCounty'sDispatchCallCenter,locatedintheLeavenworthCountyJusticeCenter.TheCityhasten(10)fulltimeTelecomSpecialists. TheCityreceivesfundsfromtheKansas911CoordinatingCouncilwhichtheCitytransferstotheCountytohelpsupportthesharedDispatchCallCenter.

Countyexceed 911 Fees(revenue)becausethe911 Feesareinsufficienttocover DispatchCenterexpenditures.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2023actualsincludedanequivalentofonevacancy.The2024and2025budgetsincludeten(10)Dispatcherpositionsfilledfortheentireyear.

Police Department - Operations

(8),PoliceOfficers(32)

Police Department - Operations

Description:

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Department - Animal Control

2025Proposed-GeneralFund:PoliceDepartment/AnimalControlDivision

Description:AnimalControlisresponsibleforenforcingcityordinancesregardinganimalsincludingtheleashlaw,vaccinationandlicensingrequirements,andcheckingonneglectedorabusedanimals.AnimalControlOfficerscan issuecitationsforviolationsinthesecases.Theyalsopickuplooseanimalsandinjuredanimalswithnoidentifiableowner.LeavenworthAnimalControlfacilitatestheadoptionofunclaimedanimalsfromtheAnimalControlShelter. LeavenworthAnimalControlstronglyurgespetownerstospayorneutertheirpets.AnimalControlpromotesresponsiblepetownershipthrougheducationeffortsandadvocacy.

Police Department - Animal Control

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:IncreaseinTaxes&Benefitsfor2024Projectionand2025ProposedBudgetisduetoall6FTemployeesoptingintohealthinsuranceplan.Inprevious years,1or2AnimalShelteremployeesdeclinedhealthinsurancecoverage.Overtimewasunderbudgetedinthe2024AdoptedBudget.

City of Leavenworth, Kansas

2025 Adopted Budget

2025ProposedBudget-GeneralFund:FireDepartment/FireAdministrationDivision Description:TheFireDepartmentprovidesfirepreventiontraining,firesuppressionandfireprotectionservices,searchandrescueoperations,medicalservices,andinspectionprograms.TheFireDepartmentalsorespondsto environmentalemergenciesandotherthreatstohealth,safety,life,andproperty.TheFireDepartmentiscomprisedofthefollowingdivisions:FireAdministration,FireSuppression,andFirePrevention.TheFireAdministration Divisionhasthreefulltimeemployees:TheFireChief,DeputyFireChief,andFireSecretary.TheLeavenworthFireDepartmenthasthreefirestations.TheFireAdministrativeDivisionislocatedinFireStation#1.

Fire Department - Administration

2025ProposedBudget-GeneralFund:FireDepartment/FireAdministrationDivision

Description:TheFireDepartmentprovidesfirepreventiontraining,firesuppressionandfireprotectionservices,searchandrescueoperations,medicalservices,andinspectionprograms.TheFireDepartmentalsorespondsto environmentalemergenciesandotherthreatstohealth,safety,life,andproperty.TheFireDepartmentiscomprisedofthefollowingdivisions:FireAdministration,FireSuppression,andFirePrevention.TheFireAdministration

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Fire Department - Fire Suppression

49full-timeemployees: BattalionChiefs(3),FireCaptains(12),FireDriver/Operators (12),Firefighters(22)

Fire Department - Fire Prevention

2025

Description:ThePublicWorksDepartmentistheadministrativeentitythatcoordinatesthedeliveryofinfrastructureservicestothecitizensofLeavenworth.Thedepartmentprovidesanarrayofcityservicesincluding:

EngineeringDivision:TheEngineeringDivisionprovidesoversightofthedivisionswithinPublicWorks.ThisdivisionalsoprovidesalloftheCity'sin-houseengineering,design,andmappingservices.

Public Works - Engineering

2025ProposedBudget-GeneralFund:PublicWorks

Description:ThePublicWorksDepartmentistheadministrativeentitythatcoordinatesthedeliveryofinfrastructureservicestothecitizensofLeavenworth.Thedepartmentprovidesanarrayofcityservicesincluding: engineering,building&groundsmaintenance,buildinginspections,streetmaintenanceandrepair,stormsewers,trashcollectionandrecycling,sewersandwaterpollutioncontrol,andmapping.

EngineeringDivision:TheEngineeringDivisionprovidesoversightofthedivisionswithinPublicWorks.ThisdivisionalsoprovidesalloftheCity'sin-houseengineering,design,andmappingservices.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Public Works: Buildings & Grounds

Public Works: Inspections

Description:

Public Works: Inspections

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

2025ProposedBudget-GeneralFund:PublicWorksDepartment/AirportDivision

Description:TheCityofLeavenworthhasajoint-useagreementwiththeDepartmentoftheArmyfortheuseofShermanArmyAirfieldatFortLeavenworth.Althoughthisisamilitaryairfield,civilianaccessisunlimited.The airportisstaffedwithafixedbaseoperatorthatoffersavarietyofaviationservicesincludingaircraftfueling,catering,tiedown/hangarspace,rentalcars,computerizedflightplanning,aircraftrepairandparts.Theairporthasdaily

KSAssoc. of Airportsdues (moved fromCityManager'sbudget),contracted minormaintenance

Public Works: Library Maintenance

City of Leavenworth, Kansas

Description:TheCity'sGarageDivision,Streets&AlleyMaintenanceDivisions,andRefuseDivisionsarehousedintheMunicipalServiceCenter(MSC)building.TheMunicipalServiceCenterbudgetaccountsfortheGarageDivision andthemaintenanceoftheServiceCenterfacility.TheStreets&AlleyMaintenanceDivisionandRefuseDivisionsarenotintheGeneralFund,thereforetheyarepresentedelsewhereinthebudget.

GarageDivision

Description:ThebudgetfortheGarageincludesthesalaryandbenefitsforthemechanicsthatserviceandrepairCityownedequipmentandvehicles.TheGaragebudgetalsoaccountsfortheparts,equipment,andother expendituresrelatedtothoseservices.

Service Center - Garage

TheGaragebillsotherCitydepartmentsforrepairstheGaragemechanicsperform onotherDepartments' vehicles.

TheGaragepurchasesfuel(gasolineanddiesel)inbulk. OtherCitydepartmentsfuel theirvehiclesattheGarage. TheGaragebillsthosedepartmentsfortheuseoffuel.

2.25full-timeemployees:OperationsSuperintendent(0.25),MasterMechanic(1), Mechanic(1). 2023includedavacancyformostoftheyear.

2025ProposedBudget-GeneralFund:PublicWorksDepartment/MunicipalServiceCenter

GarageDivision

Municipal Service Center - Garage

Thesecostsarereducedduetonew vehicles

MSC - Service Facility

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

City of Leavenworth, Kansas

Description:

Planning & Zoning

3.4full-timeemployees:Planning&CommunityDevelopmentDirector(0.80),City Planner(1),Admin Assistant(1),Clerk/Typist(0.60)

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

2025ProposedBudget-GeneralFund:CommunityDevelopment/CodeEnforcementDivision

Description:TheCodeEnforcementdivisionprovidesinterpretationandenforcementofadoptedcodes,rules,andregulationsrelatedtoplanningandzoning.Enforcementactivitiesincludepropertymaintenanceissuessuchas junk,nuisances,grass&weeds,andinoperablevehicles,aswellaszoningissuessuchasuses,signs,andfences.

CodeEnforcementmowing,currentlyin2yearcontract,willneed toreneworrebid for2025

actuallydemolished,amountavailable throughCDBG,andcostsfordemolitioncontractors.

Rental Coordinator

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

City of Leavenworth, Kansas

Bond&InterestFund

Description:TheBond&InterestFundprovidesfortheretirementofgeneralobligationbonds.Eachyear,thecityleviestaxesthat,togetherwithotherrevenuescreditedtothefund,aresufficienttopaytheprincipalandinterest paymentsduethroughouttheyear.TheCityDebtPolicyestablishesguidelinespertainingtotheCity'suseofdebt.Theobjectivesofthepolicyareto:a)ensurefinancingisobtainedonlywhennecessary,b)ensurethattheprocess foridentifyingthetimingandamountofdebtorotherfinancingisasefficientaspossible,c)ensurethatthemostfavorableinterestratesandotherrelatedcostsareobtained,andd)ensurefuturefinancialflexibilityismaintained. TheBondFunddoesnothaveanyemployees.

Bond & Interest Fund

Description:TheLeavenworthPublicLibraryisacomponentunitoftheCityofLeavenworth.Asacomponentunit,thelibraryisalegallyseparateentitywithitsowngoverningboardandbudget.TheCitymaintainstheLibrary Fundtoaccountforthelevying,collection,anddisbursementofadvalorempropertytaxesinsupportoftheLeavenworthPublicLibrary'soperatingactivities.TheLibraryFundisanagencyfund,thereforetheresourcesinthe LibraryFundarenotavailableforCityoperations.CurrentCityordinanceslimittheadvaloremtaxlevyfortheLibraryFundto3.75mills.

LibraryEmployeeBenefitsFund

Description:Thisfundaccountsforthelevying,collection,anddisbursementofadvalorempropertytaxesrelatedtothepaymentofemployeebenefitssuchasKansasPublicEmployeeRetirementSystem(KPERS)andhealth insuranceinsupportoftheLeavenworthPublicLibraryemployees.Therearenoconstraintsuponlevyingthenecessarymillagetosupportthelibraryemployeebenefits.Theresourcesinthisfundcanonlybeusedtopayfor employmentrelatedbenefitsfortheLibrary'semployees.

LEAVENWORTH PUBLIC LIBRARY

FY2025 BUDGET

MISSION

The Leavenworth Public Library is a gathering place for everyone that stimulates discovery, understanding and enjoyment

FY2025 BUDGET SUMMARY

Budgets approved by the Leavenworth Library Board of Trustees Library are built using a thorough, informed process based on real data. Expenditures and balances for every line item have been tracked for 15 years and are used to allocate funds appropriately. Public service statistics indicate changing community demand. Needs expressed by the community during strategic planning conducted in 2015, 2018 and 2022 are also important factors. The FY2025 budget is built around those needs and the maintenance of ongoing services in the face of inflationary trends. City property taxes generate 81% of all Library funding. No other source of City revenue is received. A share of Motor Vehicle taxes is received and that amount will decrease in FY2025. Grants, donations and in-house sources account for the rest. The Northeast Kansas Regional System (NEKLS) has ceased direct support for the Hoopla digital collection but increased the Library’s Development Grant. The Library Board has committed $94,374 in reserves to balance FY2025 General Fund expenditures.

LEAVENWORTH PUBLIC LIBRARY FY2025 GENERAL FUND REVENUES

FY2025 GENERAL FUND EXPENSES

FY2025 MATERIALS BUDGET SUMMARY

The Library’s collection is the fundamental form of service. This is reflected in public comments made during the planning process. 153 survey respondents identified collections as their “Favorite Thing”, books were the top response for “What to Keep No Matter What”, 56 respondents would improve collections if they could “Wave a Magic Wand.” Grow collections was the second “Best Opportunity.” Meeting this significant demand requires a steady investment in materials, particularly digital content. Materials expenses must represent a minimum of 12% of total expenses in order to qualify for the highest level of NEKLS Development Grant funding. The FY2025 Materials budget represents 14% of all expenses.

FY2025 MATERIALS BUDGET

FY2025 SERVICES AND SUPPLY BUDGET SUMMARY

13 out of 40 Service and Supply line items are unchanged from FY2024 and 5 were cut. Increases are required in tech support, janitorial services, a new state elevator inspection requirement, newsletter printing and mailing, Quick Books fee increases, insurance and training/travel. The total dollar increase for the remaining 22 line items is $19,249.

FY2025 SERVICES AND SUPPLY BUDGET

FY2025 EMPLOYEE BENEFIT FUND SUMMARY

The Employee Benefit Fund (EBF) budget includes increases for KPERS, Medicare and Social Security partially driven by increased pay. Carefully re-calculated projections of EBF expenses for FY2024 anticipate a surplus of approximately $20,000; this will absorb part of the anticipated benefit cost increase in FY2025.

FY2024 EMPLOYEE BENEFIT FUND $308,396

• 2.83 full time positions have been cut in the last 5 years

• The total dollar increase over FY2023 is $21,051

• A surplus of $26,277 allowed a decrease in the FY2023 EBF budget

• In 2022, the Library Board approved a new pay scale in order to attract and retain quality employees

• The Library’s established pay scale provides 3% increases between years, the City is planning 515% increases in 2024

Description:TheCityprovidedandadministeredasingle-employerdefinedpensionfundforpoliceofficersandfirefighters.Theplanwasestablishedbyordinancein1945.In1971,theCityaffiliatedwiththeKansasPoliceand Firemen'sRetirementSystem(KP&F).Atthattime,theCitypensionplanbecameclosedtonewentrants.AllmembersalreadyenrolledintheCity'ssingle-employerdefinedpensionplanweregiventheoptionofjoiningKP&For remainingwiththeCityPlan.AsofDecember31,2023,theplanconsistedofthree(3)beneficiaries,two(2)beneficiariesareintheFirePensionFundandone(1)beneficiaryisinthePolicePensionFund.Bothfundsaresupported byadvalorempropertytaxes.TheGeneralFundabsorbsalloftheadministrativecostsofmaintainingthefunds.

Police Pension Fund

Fire Pension Fund

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Description:TheRecreationFundisusedtoaccountfortheculturalandrecreationalactivitiesoftheCity.Itsresourcesaregeneratedfromadvalorem propertytaxes,salestaxes,anduserfees,asillustratedinthebelowpiechart.Thetablebelow,right,liststhedivisionsthatthe$3,299,329inrevenue supports.Theindividual2025budgetsforeachdivisionareshownonthefollowingpages. 2025RECREATIONFUNDREVENUEBYSOURCE

City of Leavenworth, Kansas

2025 Adopted Budget

Description:TheRecreationDivisionoverseesallofthefunctionsoftheParks&RecreationDepartment(Parks&Rec).Parks&RecprovidesrecreationalopportunitiesdesignedtobeinclusivetoallofthecitizensofLeavenworth. Parks&RecprovidesaRecreationActivityScholarshipProgram.Thescholarshipprogramoffersa$100creditperapprovedpersonperyeartobeusedtowardcertainParksandRecactivities,suchasfitnesspasses,swimprograms, andyouthsports.Inorderforindividualsorfamiliestobequalifiedforthescholarshipprogramtheyhavetolivewithincitylimitsandcurrentlybereceivingpublicfinancialassistance.

- Rec

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2025ProposedBudgetincludesaPartTimeAdministrativeAssistant.ThispositionispartiallypaidforwithatransferfromtheSpecialParksGift Fund.TheSpecialParksGiftFundaccountsforRCCPyouthactivitiesatthePAC.Ticketsaleshavehistoricallyexceededdirectcostsandthedifferencehas accumulatedintheSpecialParksGiftFund.SomeofthismoneyisbeingusedtopartiallyfundthePart-TimeAdministrativeAssistantbecauseofthesignificant amountofsecretarialworkthatittakestomanagetheRCCPactivities.

RecreationFund-AquaticsDivision

Description:

Aquatics

Description:TheAquaticsDivisionoperatestheindoorpoolattheRiverfrontCommunityCenteryear-roundandtheWollmanAquaticCenterduringthesummermonths.Alongwithopenswim,theAquaticsDivisionoffersswim lessonsandseveralaquaticfitnessprogramssuchasaquacise,waterwalking,andaquaticphysicaltherapy.TheCityalsooffersafter-hourspool-partiesatbothpoollocations.Theseareverypopularforchildren'sbirthdayparties.

Mulch,flowers,etc.forlandscape,LEDlightbulbs,buildingsupplies andmaterials

Trichlor,sodaash,&additionalchemicalsasneeded -costofchemicalshavegoneup overthelasttwoyears duetoshortages.

Misc.tools suchaswrenches,screwdrivers,allensets,etc.(increasedto$500.Tools mustbereplaceoftenduetothehighcorrosivenessofpoolenvironment)

Noodles,buoys,kickboards,etc. Chaseloungechairs (increased $500overthepast 3-5yearwehavespentatleast$2000)

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Description:ThePerformingArtsDivisionaccountsfortheexpensesassociatedwithsupportingtheRiverCityCommunityPlayers(RCCP),Leavenworth’slocalcommunitytheatregroup.Eachyeartheyoffer7-8familyfriendly productionsatthePerformingArtsCenter.TheRCCPworksundertheauspicesoftheCityofLeavenworthandissupportedbytheParksandRecreationDepartment.TheParksandRecreationDepartmentisalsoresponsiblefor themaintenanceofthePerformingArtsCenter.ThePerformingArtsDivisiondoesnothaveanyemployees.

Performing Arts

RecreationFund-CommunityCenterDivision

Description:TheRiverfrontCommunityCenterisacharming1880’sformerUnionDepottrainstation.Originallyconstructedin1888,thehistoricdepotwasrestoredandremodeledin1988asamulti-functionalfacility.Thisclassic facilityprovidesanidealatmosphereforalltypesofspecialevents,meetings,andfamilygatheringswithseveraldifferentroomsofvaryingsizes,amenities,andviews.Italsooffersthecommunityaworkoutfacilityincludinga weightroom,cardioroom,indoorswimmingpool,gymnasium,racquetballcourts,andanindoor1/10milelongwalkingtrack.TheCommunityCenterDivisionaccountsforthefeescollectedfortheservicesprovidedinthe CommunityCenterandtheexpensesdirectlyassociatedwithprovidingthoseservices.Thefacilitiesmaintenancecostsareaccountedforinaseparatedivision.

Community Center

RecreationFund-CommunityCenterDivision

RecreationFund-RFCCFacilityMaintenanceDivision

Description:TheRFCCMaintenanceDivisionprovidestheservicesnecessaryfortheupkeepoftheRiverfrontCommunityCenter.Thenearly150year-oldoriginalportionofthebuildingisonthenationalhistoricregistryand presentsmanychallengesfromamaintenancestandpoint.Ongoingmaintenanceandoperationexpensesincludetheongoingmaintenanceoftheoriginalstoneworkandutilitycoststhataresignificantlyhigherthanthoseofa similarlysizedmodernbuilding.

RFCC Facility Maintenance

2full-timeemployees:MaintenanceSupervisor(1),Custodian(1). Goesupin2024 becausefull-timecustodianmovedfrom CommunityCenterDivisiontoRFCCMtce Division

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2023Actualislowerthanthe2024AdoptedBudgetbecausetwo(2)employeeswerecodedtotheCommunityCenteruntilMay2023.AsofMay 2023,one(1)FullTimeMaintenanceSupervisor,one(1)FullTimeCustodian,andtwo(2)PartTimeCustodiansarecodedtotheRFCCMaintenanceDivision. The2024Projectionand2025ProposedBudgetarelowerthanthe2024AdoptedBudgetbecausealong-termemployeeretired.TheMaintenanceSupervisor positionwasbackfilledandanewFTCustodianwashiredatalowerrate.

Description:RiverfrontParkoffersacampgroundthatincludes13pavedpadswithelectrichook-ups,5tentsites,andshowerfacilities.ThecampgroundisopenApril1throughOctober31.RiverfrontParkalsooffersaboatramp foraccesstotheMissouriRiver,parkingareas,andapicnicshelter.Theseareasareopenyear-round.

Riverfront Park

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:ThecampgroundmanagerisaseasonalemployeethatmanagesthecampgroundfromApril1-October31andispaidaflatfeeof$1,250permonth.

Description:TheParksDivisionisresponsibleforthemaintenanceofoverfortycity-ownedpropertiesranginginsizefromverysmallto98acres,totalingover424acres.Maintenanceresponsibilitiesincludesportsfields,tennis courts,basketballcourts,restrooms,picnicshelters,sidewalks,parksigns,flowerbeds,trees,playgroundequipment,adiscgolfcourse,battingcages,decorativefences,acampground,ashowerhouse,theaquaticcenter,theboat ramp,irrigationsystems,walkingtrails,parkinglots,HaymarketSquare,andlightingofvarioustypesatmultiplesites.

Anticipatedincreaseduetoincreasedshelterrentalfees.

Nolongerrentingtablesandother equipmentforshelterrentals

9full-timeemployees: ParkSuperintendent(1),ParkForeman(1),ParkMechanic(1), ParkTechnicians(6)

RecreationFund-ParksDivision

KRPAandKAAconference. KAAfieldday(Increased$1,000Fullystaffedandsending stafftoKAAtomeetKansasArborsrequirements)

Mowcontractfor3years endingafter2024season(Mowingcontractistobe extended2moreyearwithatotalof6%increase)

Misc.contractualworksuchaselectrical,plumbing,&prof.treework(Costto removetrees,doplumbingandelectricalworkhasraisedsubstantially)

Misc.oilsforchainsaws,baroil,fittinglubricants,etc.

Tiresandbatteriespurchasefornon-vehicleequipment

Fertilizers,pesticides,icemeltduringwinter

Benchpads,sidewalks,bleacherpads,etc.

Forfooting,parkingareas,drives,etc.

Repairpartsformowers,tractors,trimmers,chainsaws,blowers,etc.

Toolsforparksmechanicsuchasdrills,saws,wrenches,hammers,sockets,etc.

RecreationFund-ParksDivision

Notes

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

City of Leavenworth, Kansas

Description:TheStreets(SpecialHighway)Fundaccountsfortheactivitiesofthestreetdepartmentandderivesmostofitsrevenuesfromastatefueltax.TheStreetsDepartmentisresponsibleforthemanagementand maintenanceofthestreets,curbs,gutters,andstormdrainsintheCity.Italsomaintainsthestreetsigns,trafficsignals,andastreetsweepingservice.ThemissionoftheStreetsDepartmentistoprovideasafe,responsive,and effectiveroadandstreetsystem.

Streets&AlleyMaintenanceDivision:TheStreetsandAlleyMaintenanceDivisionisresponsibleforthemaintenanceandrepairoftheCity'sstreetsandalleysincludingpatchingandrepavingsmallsectionsofroad.

Streets & Alley Maintenance

11.5full-timeemployees: OperationsSuperintendent(0.5),StreetForeman(1), EquipmentOperators(9),AdminClerk(1)

2024Actualinsuranceexpense$37,786duetoincreaseinpremiums. 2025budget includesa5%increaseover2024.

StreetsFund

Streets&AlleyMaintenanceDivision:TheStreetsandAlleyMaintenanceDivisionisresponsibleforthemaintenanceandrepairoftheCity'sstreetsandalleysincludingpatchingandrepavingsmallsectionsofroad.

Streets & Alley Maintenance

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Description:TheSidewalks&CurbsDivisionaccountsforexpendituresassociatedwithconstructingnewsidewalksandcurbsthroughouttheCity.ThefundingforthisdivisioncomesfromtheCountyWideSalesTaxFund.There aretwofull-timeemployeesintheSidewalks&CurbsDivision.

Thisdivisionwascreatedin2025sothattheCitywouldhave2full-timepeoplefocusedonSidewalksandCurbs.TheamounttransferredfromtheCountyWideSalesTaxFundreducesthefundsavailableintheStreetsCapital ProjectsFundforSidewalkandCurbProjects.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division

2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2025AdoptedBudgetincludesanewdivisionintheStreetsFundcalledSidewalks&Curbs.Two(2)FullTimeEquipmentOperatorswereaddedto thisdivision.Theywillbededicatedtoimprovingandreplacingsidewalksandgutters,primarilydowntown.ThefundingsourceforthisdivisionistheCIPSales TaxFund.TheamounttransferredtotheStreetsCapitalProjectsFundforsidewalksandcurbsisreducedbytheamounttransferredtotheSidewalkandCurbs division.

City of Leavenworth, Kansas

Description:TheCVBFundaccountsfortheactivitiesofthetourismdepartment.Tofundthisdepartment,theCityCommissionauthorizedatransientguesttax(TGT)ofeightpercent(8%)ofgrossreceiptsderivedfromovernight sleepingaccommodationswithinCitylimits.TheCVBFundiscomprisedoftwodivisions,theConventionandVisitorsBureauandtheCityFestivalDivision. Convention&VisitorsBureau:TheCVBDivisionistheofficialDestinationMarketingOrganizationfortheCity.Itisresponsibleforpromotingourcommunityasanattractivetraveldestinationandenhancingitspublicimageasa dynamicplacetoliveandwork.TheCVBstaffispreparedtohelpvisitors,residents,touroperators,andmeetingandconventionplannerspreparefortheirvisittotheCityofLeavenworth.

Convention & Visitors Bureau

Revenueisplateauingwithnonewhotelsbeingadded. 2023estimatesexpected greatergrowthwenowdonotforesee. 2024estimatesbasedon 55-63%average occupancyandrecentannualtrends.

2.20full-timeemployees: AssistantCityManager(0.2),CVBManager(1),Tourism ServicesCoordinator(1)

AdminClerk(0.5)-2022actualand2023budgetincludedthisintheFTlinebecause theemployeewas ashared FTposition.

MailingvisitorguidebooksperrequesttootherCVBs,travelscenters,chambersof commerce,anticipatedslightincreaseaspostageratesrise

Tradeshowsandannualconventions (4flights,2willbedrivento)-Theseactivities haveresumedpostCOVID.

Hostingexpensesforsistercity,grouptours,media,industrymeetings(when Leavenworthhostedin2022someexpensescovered from StateTourismOfficeso willbehigherin2024)

Convention&VisitorsBureau(CVB)Fund

Registrationfortradeshows,education,events($9,300actualin2021,loweramount in2022wasfrom cancelled events)

MembershipsinTIAK,ABA,STC,BIG,SportsKS,TourKS,MeetKS,KCRDA,NEKS,and KCAHTA

Printingofflyers,posters,profilesheetsetc. Moving$2,000to6917foraccounting clarityforpromotionalitemsanddisplays.

Webhosting,DataFydataanalytics,SmithTravelResearchLeavenworthhotelannual data

portion,$50websiterenewal

Meetingitems,badgeholders,promotionalitems/pens,boothdisplays,parade decorationsforvan,vanwrap ($2,000movedfrom6617printingforaccuracy)

Convention&VisitorsBureau(CVB)Fund

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:TheCityFestivalDivisiondoesnothaveanyemployees.ThesalaryamountsintheCityFestivalDivisionresultfromemployeesfromotherdepartments codingthehourstheyworkatthefestivaltothisdivision.BenefitsareallocatedtotheCityFestivalDivisionbasedonnumberofhoursworked.

City of Leavenworth, Kansas Probation

Individuals pay$20fortestingfees. Reflectsroughly 734UAtestingsin 2023. This needs toincreaseto$30tocoverUAsupplies ($10increasemorewith630tests) Someclientsmighthaveup to30UAper year,nowthat's$600,would increaseto $900

Restricted fundsperstatestatute. Alcohol/drugassessment$150paid perclientfor inofficeevaluation,providerexpensemoved toline6626in 2023.

Lansing/Tonganoxiecontractfees were$82,523in 2022and83,000for2023(Lansing $53,157andTongie$29,843). $96kin 2023reflectsLansingearly paymentforQ1 2024.RequestingLansingpay between 30%and 40%of expenses,theirclientload averages 30%of overallservices.

Individualpayments$60forprobation participation,etc. Reflectsroughly205clients in2023. Estimateassumesraisingfeeto$75with180clients.

ProbationFund

Description:TheProbationFundaccountsfortheCity'sprobationservices.Resourcesaregeneratedfromone-third(1/3)ofthestateliquortaxanduserfees.TheCityhasacontractwiththecityofLansingtoprovideprobation services.Paymentfromthatcityisanadditionalrevenuesource.ProbationServicessupportsthemissionoftheMunicipalCourtinamannerthatenhancesfairnessandintegrityoftheCourt'sdecision,promotesaccountabilityand responsivenessintheenforcementoftheCourt'sorders,andadvancespublictrust.ThemissionofProbationServicesistoreducerecidivismbyprovidingevidence-basedinterventions,treatmentprograms,andsupervision techniques.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2025ProposedBudgetincludesconvertingtheProbationOfficerPositionfromFullTimetoPartTime.

City of Leavenworth, Kansas

EconomicDevelopmentFund

Description:TheEconomicDevelopmentFundisusedtoaccountfortheCity'seconomicdevelopmentactivities.Itsresourcesaregeneratedfroma15%allocationoftheCountywideSalesTax.TheEconomicDevelopmentdivision workstodiversifytheareaseconomyinanorganized,concertedefforttopromotecommercial,industrial,andretaildevelopment.ThoseeffortsincludethecreationandadministrationoftheDowntownNorthLeavenworth RedevelopmentArea;partneringwithlocalorganizationsuchasLeavenworthMainStreet,LeavenworthCountyDevelopmentCorporation(LCDC),andtheLeavenworth-LansingAreaChamberofCommerce;aSmallBusiness MatchingGrantprogram;Low-InterestLoansthroughtheGrowLeavenworthCountyDevelopmentCorporation,andothereconomicdevelopmentincentives.

Economic Development Fund

KCADC2022AnnualMeeting$800

LCDCamountsetbyformulaforCitysupport,hadbeen $56,000withadditional $10,000beginning2023fortargetedBusinessandTechParkefforts. $50,606in 2022,$49,665in2021,$49,055in2020

EconomicDevelopmentFund

2020$50kdevtagreementbldg.19from2009,$1,600GrowLeavenworthCounty (BoardInsurance,SOS/Taxfees,entrepreneurshipprogrammatchingfunds),LCDC forLaborShedStudy,LakeviewDr. Engineeringfees

SmallBusinessGrants/ADAGrants($80k2022,$71k2021,$74k2020,$137k2019, $177k2018),$49,0002022MAPSCost-SharePortionforCity

LCDC Funding Mechanism

Leavenworth County Clerk

Source: Kansas Department of Administration - Division of the Budget

June 14, 2024

Leavenworth City Commissioners,

I appreciate the opportunity to present the Leavenworth Main Street Program's funding request for Fiscal Year 2025.

Our proposed budget request for 2025 amounts to $67,500, reflecting a 20% increase approved by our Board of Directors. This adjustment stems from a thorough analysis of our year-to-date expenditures, indicating the need to bolster our financial resources to accommodate upcoming initiatives. A significant portion of this increase will be directed towards the development of a multi-year strategic revitalization plan for our historic commercial district, informed by a comprehensive holistic assessment study.

As we enter the final quarter of Fiscal Year 2024, we are launching an extensive "Listen and Learn Campaign," engaging our community and stakeholders through digital platforms and inperson interactions. This campaign is instrumental in shaping our forthcoming 30th-anniversary strategic plan. By aligning our strategies with community feedback, we aim to ensure widespread support and effectiveness.

The additional funding we are requesting, in conjunction with increased sponsorship revenue, is crucial for realizing our transformative strategies. These investments are essential for establishing a solid foundation of trust, knowledge, and commitment that will yield enduring benefits for our community.

Outlined below is a breakdown of the supplemental funding sought:

1. $5,500: To enrich and develop novel assessment/marketing initiatives aligned with the 30th Anniversary Strategic Revitalization Plan.

- This allocation will enable us to leverage insights from the FY24 Listen and Learn Campaign to craft a targeted revitalization plan.

- Utilizing catalyst strategies, we will drive cross-sectional initiatives across eight key organizational pillars: Business, Real Estate, Events, Marketing, Preservation, Placemaking, Capacity, and People.

2. $2,500: To disseminate and leverage newly available national research-based materials/resources/toolkits tailored for small businesses, entrepreneurs, building owners, and staff in Main Street districts.

- Enclosed, you will find the Main Street Solution Scorecard and Catalog, invaluable resources in supporting local enterprises.

3. $3,500: To invest in highly visible, inclusive community marketing endeavors for the strategic plan launch and the enhancement of the Annual Banquet.

- These funds will bolster community outreach efforts and enhance the Annual Banquet experience by featuring a nationally recognized public speaker specializing in Main Street revitalization, addressing the systemic challenges and unique opportunities we confront.

Our overarching objective with these endeavors is to drive additional revenues and sales tax for the city, expand awareness of our community and the Main Street Program's endeavors, and foster tangible growth in the commercial district.

We view this as a collaborative, multi-year initiative and invite the city to join hands with us in this endeavor.

Thank you for your support and consideration of our request. Should further detail be required, please do not hesitate to reach out.

Respectfully,

Haley Shaw Executive Director Leavenworth Main Street Program

City of Leavenworth, Kansas Business &

Expenditures

Business&TechnologyParkFund

Description:TheBusiness&TechnologyParkFundaccountsfortheactivitiestomaintaintheBusinessandTechnologyPark.TheBusinessandTechnologyParkisajoint$9.7millionprojectbetweentheCityofLeavenworthand LeavenworthCounty.This80acreshovel-readybusinessparkisownedbytheCityofLeavenworth.TheCityisreceivingdevelopmentinterestfromseveralsourcesincludingleadsfromtheLeavenworthCountyDevelopment Council,theKansasCityAreaDevelopmentCouncil,andtheKansasDepartmentofCommerce.ThecashbalanceintheBusiness&TechnologyParkFundprovidestheresourcesnecessarytomaintaintheparkuntilitisdeveloped. Thefundsmaybeusedtofundenhancementstotheparkwhenatenantisadded.

Business & Technology Park Fund

LeavenworthWaterfees,higherin summerduetowatering/grounds($2,500 in 2020, $2,900 in 2021).

Mowing,Brush Hogging,Seeding,Weed Removalin Mulched Beds,Winterize Irrigation (Contractor)

Description:TheCIPSalesTaxFundaccountsfortheactivitiesassociatedwiththepermanent1/2-centsalestax,whichiscollectedwiththespecificpurposeofpayingfortheoperatingcostsofthecommunitycenterandfor citywidecapitalimprovements.Therevenuefromthe1/2-centsalestaxiscollectedintheCIPSalesTaxFundandtransferredtotheRecreationFundtosupporttheoperatingcostsoftheCommunityCenter,theBondFundfordebt serviceonpreviouscapitalimprovements,andcapitalimprovementprojectfundstofundnewcapitalimprovements.AcashbalancemaybeallowedtoaccumulateintheCIPSalesTaxFundtoprovideresourcesforlargecapital improvementprojectsinfutureyears.

CIP Sales Tax Fund

Thisfundcollectslocalsalesandusetax. Fundsaretransferred totheCapital ProjectsFundortheBondFund,as needed tocoverbudgetrequirements.

Transferto2025DebtServiceforAerialLadderandfinalpaymenton2022Parks TempNote

TransfertoCapitalProjects(fund3932)forCIPProjects

CountyWideSalesTaxFund

Description:LeavenworthCountycollectsa1%salestaxanddistributesaportionofthattaxtothemunicipalitieswithinLeavenworthCounty.TheCountyWidesalestaxrevenueisaccountedforintheCountyWideSalesTax Fund.CityOrdinancestipulatesthatthesefundwillbeusedtoretireCitydebt,replaceinfrastructure,fundothercapitalprojects,andsupporteconomicdevelopment.Acashbalancemaybeallowedtoaccumulateinthe CountywideSalesTaxFundtoprovideresourcesforlargecapitalimprovementprojectsinfutureyears.

County Wide Sales Tax Fund

Thisfundcollectscountywidesales andusetax. Fundsaretransferred totheCapital ProjectsFund,StreetsCapitalProjectFund,ortheBond Fund,asneeded tocover budgetrequirements.

City of Leavenworth, Kansas

2025 Adopted Budget

SewerFund

Description:TheSewerFundisanenterprisefundthataccountsforallactivitiesnecessarytoprovidesanitarysewerservicestotheCity.TheCityhasanagreementwiththeLeavenworthWaterworkstoprovidemonthlybillingfor sewerservicesbasedontheusers'levelofwaterconsumption.TheCityalsoprovideswastewatertreatmentservicesforFortLeavenworth,theVAhospital,andtheU.S.Penitentiary.

SewerPlant:Thesanitarysewersystemismadeupoftwomaincomponents,theWastewaterTreatmentPlant(WWTP)andtheSewerCollectionsSystem.TheSewerPlantDivisionisresponsibleformanagingandmaintainingthe WWTP.TheWWTPremovessolidsanddiseasecausingbacteriaandmicrobesfromwastewater,priortodischargingwaterbackintotheenvironment.

Sewer Fund: Sewer Plant (WWTP)

3%rateincreaseover2024Projection. Usersarebilledbased onwaterusage. The LeavenworthWaterworksprovidesthemonthlybillingservices.

8.5full-timeemployees: WPCSuperintendent(1),WPCAssistantSuperintendent(1), GISCoordinator(0.5),AdminClerk(1),WPCOperators(5)

Wastemanagementsludge-average3,700tons/yr. Assuminga 10%increaseover 2023,costincreasingeveryyear. Assuming$60/tonin2025. Ifwehavealocal transferstation,costmaybehigher/lower-TBD.

Cellphonesandpagers foroncallstaff.Liftstations,plantautodialers.Alarmsystem andsecuritysystem.

Sewer Fund: Sewer Plant (WWTP)

SewerFund

Sewer Fund: Sewer Plant (WWTP)

Chemicalsusedforodorcontrol,inodorscrubber,polymer. Newstylepresswilladd costtopolymer.

Gasmonitorsreplacement,calibrationsandrepairs. 1staidkits,eyewashsolutions, hydratingdrinks.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Storm Sewers

SewerFund-StormSewerDivision

Description:TheStormSewerDivisionmaintainstheinfrastructurenecessarytomanagestormwaterrunoff.TheStormSewerDivisionstaffareresponsibleforkeepingstorminletsclearofdebrisandtheday-to-daymaintenance oftheexistingstormwatersystem.ThemissionoftheStormSewersDivisionistodevelopandmaintainacomprehensivewatershedandstormwaterinfrastructuremanagementprogramthatprotectsproperty,prioritizesthe

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:The2023Actualislowerthanthe2024AdoptedBudgetand2025ProposedBudgetbecauseofvacanices.2024Projectedovertimeishigherthan budgetbecauseYTDOTalreadyexceedsthebudgetduetothesinkholeinDoughertyPark.

Description:TheSewerCapitalProjectsDivisionaccountsfortheexpendituresassociatedwithcapitalimprovementsthroughouttheCity'ssewerinfrastructure.TheprojectsaccountedforinthisdivisionareincludedintheCity's 2025-2029CIPbudget,wheretheyaredescribedindetail.ExpendituresformaintenanceandrepairsoftheCity'ssewerinfrastructureareaccountedforintheSewerPlantDivision,SewerCollectionDivision,orStormSewer Division,asappropriate.

Sewer Capital Projects

ARPAfundspaid for2024SewerFund operatingexpenses,creatinga highercapital reservefor2024 projection. Thecapitalreserveswillgetspentdownin 2025to completeCityCommission approved projects.

City of Leavenworth, Kansas Refuse Fund

2025 Adopted Budget

Expenditures

Description:TheRefuseFundisanenterprisefundthataccountsforallactivitiesnecessarytoproviderefusecollectionanddisposalservicestotheCity.TheCityhasanagreementwiththeLeavenworthWaterworks,whichisa separateentityfromtheCity,toprovidemonthlybillingforrefuseservices.TheRefuseDepartmentalsoprovidesdirectbillservicestoCityresidentsthatdonothavewaterservices. RefuseCollectionDivision:TheRefuseCollectionDivisionprovidescurbsiderefuseserviceforallsingle-familyunits,uptoandincludingfour-plexes.TheRefuseDivisionalsoprovidesservicestothehousesalongMetropolitanthat belongtotheU.S.Penitentiary.Thisdivisionpaysthelandfillfeesforthetrashthatitcollectsandforstreetdepartmentdebris.

Refuse Collection

12.25full-timeemployees: OperationsSuperintendent(0.25),SolidWaste[SW] Foreman(1),AdminAssistant(1),SWEquipmentOperator(3),SWCollector(5),SW Laborer(2)

RefuseFund

RefuseCollectionDivision:TheRefuseCollectionDivisionprovidescurbsiderefuseserviceforallsingle-familyunits,uptoandincludingfour-plexes.TheRefuseDivisionalsoprovidesservicestothehousesalongMetropolitanthat belongtotheU.S.Penitentiary.Thisdivisionpaysthelandfillfeesforthetrashthatitcollectsandforstreetdepartmentdebris.

Repairsfortrashtrucks,rollofftrucks,loader,foremantrucketc. Costsshouldbe decreasingas fleetgetsmorereliable. Vehicles maintainedandrepaired bythe ServiceCenterarenowcodedto6863-VehM&R-GarageBilling

VehicleM&R

NotbuyingtrashbagsBUTwillneedtopurchaseafewpolycartseveryyear. Assuming200at$60/cartis$12k.

Citydumpsters,sparekeys,itemsforpolycartdelivery,trafficcones,etc.Site upgrades.Reducedandmovedfrom8299asrepairs/upgradestendtobetoosmall toqualifyfortheminimums onthatline,andtheyended uphereanyway

RefuseFund

Refuse Collection

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Refuse Disposal

Description:TheRefuseDisposalDivisionisresponsibleforrunningtheRecyclingSiteandtheBrushSite.TheRecyclingSiteandBrushSiteareopentoallresidentialcustomers.TheyarealsoopentoCityapprovedcontractorsthat performworkwithintheCitylimits.RecyclingservicesarevoluntaryforCityresidents.TheRefuseCollectionandDisposalDivisionsserveasaninformationalofficeforresidentsandbusinessownersseekinginformationaboutState andCityrecyclinganddisposalguidelines.

Refuse Disposal

Refuse Restricted

City of Leavenworth, Kansas

StormWaterCapitalProjectsFund

Storm Water Capital Projects

StormWaterCapitalProjectsFund

Description:TheStormWaterFundissupportedbytheStormWaterImpactFee.ThepurposeoftheStormWaterFundistoprovideforthemanagement,planning,engineering,andmaintenanceactivitiesrelatedtotheCity's ComprehensiveStormWaterManagementProgram.TheStormWaterImpactfeesprovidestheresourcesnecessarytomaintainandimprovetheCity'sStormWaterinfrastructuresystem.TheCapitalOutlayexpendituresinthe StormWaterCapitalProjectsFundareincludedinthe2025-2029CIPBudget.

494141555TransfertoStreetsProjects9234

watercomponentof4th StreetfromSenecato Choctawproject

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division

2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:TheGISTechnicianisallocatedbetweenEngineering(25%)andStormWaterCapitalProjects(75%).

City of Leavenworth, Kansas

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund, andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. AutoTIFFund-Luxury&ImportCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedforandremittedtothedeveloperoftheLuxuryandImportTIFproject.

Auto TIF - Luxury & Import CID

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. AutoTIFFund-ZeckCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedforandremittedtothedeveloperoftheZeckTIFproject.

Auto TIF - Zeck CID

City of Leavenworth, Kansas

TIFFunds

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. AutoTIFFund-ZeckSalesTax:ThisdivisionaccountsfortheincrementalSalesTaxcollectedforandremittedtothedeveloperoftheZeckTIFproject.

Auto TIF - Zeck Sales Tax

HotelTIF-Downtown:ThisdivisionaccountsfortheincrementalPropertyTaxcollectedandremittedtomakethebondpaymentsforthepropertydevelopmentportionoftheDowntownHotelTIFProject.

Hotel TIF - Downtown

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. AutoTIFFund-ZeckPropertyTax:ThisdivisionaccountsfortheincrementalPropertyTaxcollectedforandremittedtothedeveloperoftheZeckTIFproject.

Auto TIF - Zeck Property Tax

HotelTIF-DowntownCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedandremittedtothedeveloperoftheDowntownHotelTIFProject.

Hotel TIF - Downtown CID

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. HotelTIF-NorthGatewayCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedandremittedtothedeveloperoftheNorthGatewayTIFProject.

Hotel TIF - North Gateway CID

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. HotelTIF-615MetropolitanRedevelopment:ThisdivisionaccountsfortheCIDSalesTaxcollectedandremittedtothedeveloperofthe615MetroRedevelopmentTIFProject.

Hotel TIF - 615 Metro Redevelopment

HotelTIF-4th&Metropolitan:ThisdivisionaccountsfortheTaxIncrementPropertyTaxcollectedandremittedtothedeveloperofthe4th&MetropolitanTIFProject.

Hotel TIF - 4th & Metropolitan

City of Leavenworth, Kansas

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. RetailTIF-PriceChopper:ThisdivisionaccountsfortheTaxIncrementPropertyTax,TaxIncrementSalesTax,andCIDSalesTaxcollectedandremittedtothedeveloperofthePriceChopperTIFProject.

Retail TIF - Price Chopper

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. RetailTIF-Maps:ThisdivisionaccountsforthetaxescollectedandremittedtothedeveloperoftheMAPSTIFProject.

Retail TIF - MAPS

City of Leavenworth, Kansas Planters II

Description:PlantersIIisa105-unit,10-storypublichousingapartmentbuildingat200ShawneeStreetindowntownLeavenworth.Itisintendedforpersonsovertheageof62orpersonswithmedically-certifieddisabilities. Residentspay30%oftheirgrossmonthlyincomeforrent.Totaltenantincomemustbebelow80%ofthecommunity'smedianincome,whichforasingleoccupancyisabout$39,900foroneand$45,700fortwo.Thereisusuallya waitinglist,orderedonafirst-comebasis. PlantersII-AdministrationDivision:TheAdministrationDivisionaccountsfortheportionofthePlanningandCommunityDirector'ssalaryandbenefitsthatareallocatedtothePlantersIIFund.

Planters II - Administration

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

Notes:ThePlanningandCommunityDevelopmentDirectorisallocatedbetweenPlanningandCommunityDevelopment(80%)andHousing(20%).

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding.

Planters II - Program

PlantersIIFund

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding. 474747584OtherUtilities

Planters II - Program

PlantersIIFund

Planters II - Program

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division

2023 Actual, 2024 Adopted Budget, 2024 Projection, and 2025 Adopted Budget

PlantersIIFund

Description:PlantersIIisa105-unit,10-storypublichousingapartmentbuildingat200ShawneeStreetindowntownLeavenworth.Itisintendedforpersonsovertheageof62orpersonswithmedically-certifieddisabilities. Residentspay30%oftheirgrossmonthlyincomeforrent.Totaltenantincomemustbebelow80%ofthecommunity'smedianincome,whichforasingleoccupancyisabout$39,900foroneand$45,700fortwo.Thereisusuallya waitinglist,orderedonafirst-comebasis. PlantersIICFP(CapitalProjects)Division:TheCFPDivisionaccountsforexpendituresforimprovementstothePlantersIIapartmentbuilding.TheHousingCFPFunddoesnothaveanyemployees

Planters II CFP Division

City of Leavenworth, Kansas

Voucher Choice (Section 8) Fund

2025 Adopted Budget

VoucherChoiceFund

Description:HousingChoiceVoucherProgram(Section8)isatenant-basedrentalassistanceprogramforlowandmoderate-incomehouseholds.Qualifiedapplicantsreceiveavoucherandenterintoaleasewithaparticipating propertyownerwithinLeavenworthCounty.

VoucherChoice-AdministrationDivision:TheAdministrationDivisionaccountsforcostsofadministeringtheVoucherChoiceProgram.TherevenueinthisdivisionistheportionoftheFederalgrantthatisreceivedtocover administrativecosts.TheprogramrevenueandexpendituresareaccountedfortheinVoucherChoice-ProgramDivision.

Voucher Choice - Administration

VoucherChoiceFund

Voucher Choice - Administration

VoucherChoiceFund

VoucherChoice-ProgramDivision:TheProgramDivisionaccountsforFederalgrantrevenueanddirectcostsassociatedwiththeVoucherProgram.

Voucher Choice - Program

CDBG Program

City of Leavenworth, Kansas Police Seizure Fund

PoliceSeizureFund

Description:ThePoliceSeizureFundaccountsforpropertiesandresourcesseizedduringpoliceactivities.Theseresourcesaretypicallyreceivedoncethecasehasbeentriedandsettledincourt,whichmaybeyearsafterthearrest wasmade.Expendituresmadefromtheseizurefundsaregenerallyforequipmentpurchases.ThesepurchasesfollowtheCity'spurchasingpolicies.

Police Seizure Fund

City of Leavenworth, Kansas

PoliceGrantsFund

Description:ThePoliceGrantsFundaccountsforgrantsreceivedforspecificPoliceDepartmentexpenditures.TheseresourcesaretypicallyfederalorstategrantsandmaybesharedwiththeLeavenworthCountySheriff's Department.

Police Grants Fund

City of Leavenworth, Kansas

Projects Fund

Description:

Description:TheStreetsCapitalProjectsFundaccountsfortheCity'sstreetinfrastructureprojects,includingtheannualPavementManagementProgram.FundingfortheStreetsCapitalProjectsFundcomesfromtransfersfrom theCIPandCountywideSalesTaxFunds,stateand/orfederalgrants,theFederalFundExchange(FFE)program,BondIssuances,andatransferfromtheStormWaterCapitalProjectFund.The2025-2029CIPBudgetcontains informationaboutallofthebudgetedprojects.

GrantMatchingCapitalProjectsFund

Description:TheGrantMatchingCapitalProjectsFundaccountsfortheCity'sinfrastructureprojectsthatareprimarilyfundedbystateand/orfederalmatchinggrants.Amatchinggrantisagrantthatrequiressomeparticipation bytheCity.Forexample,theCitymayhavea$1,000,000projectthatcanbemostlyfundedwitha$900,000federalgrantaslongastheCitycontributes10%or$100,000.FundingsourcesfortheGrantMatchingCapitalProjects Fundincludestateand/orfederalgrantsandtransfersfromtheGeneralFund.The2025-2029CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Grant Matching Capital Projects Fund

VilasStreetProject;SS4AActionPlan,andIntersection at10th/

Includes

in2023encumbrances.

City of Leavenworth, Kansas

Description:TheARPAFundaccountsfortheexpenditureoftheAmericanRescuePlanAct(ARPA)federalgrantthatwasreceivedin2021and2022.TheCityreceivedatotalof$8,549,063.AllARPAgrantfundsmustbe encumberedbyDecember31,2024,anddisbursedbyDecember31,2026.TheCityCommissionmakesalldecisionsregardingtheexpenditureofARPAfunds,withguidancefromCityStaff.The2024expendituresfromtheARPA FundincludedWasteWaterTreatmentPlantimprovements,communitygrants(foranattainablehousingproject,BigBrothersandBigSisters,andfiresuppressionforbusinesseswithintheCitylimits)andimprovementstoWilson Avenue.The2025expenditureisforafiretruckthatwasorderedin2023andthatisexpectedtobedeliveredin2025.

ARPA FUND

City of Leavenworth, Kansas Special Parks Gift Fund

Special Park Gift Fund

Annual allocation for computer equipment

Hand-held radio replacement (managed by P.D. for Parks, Streets, & other departments)

Replace desktop phones (moved from 2024)

Edge switches

Core switches: City Hall, Justice Center, & Fire Station #2

UPS (Uninterruptable Power Supply) City Hall, Justice Center, & Fire Station #2

Firewalls

Routers - current phone and network traffic

Replace the Nimble storage system

Meraki Z3 - wireless system

Upgrade audio/visual in City Commission room

7th Street Corridor Study

MARCs

Police

New officer safety equipment - Narcotics Analyzer

Possible availability of opioid settlement funds

Updated technology and replacement: SWAT Team integrated hearing protection and communications devices

Replace 20-year-old equipment (broken): "Throw Phone" for Police Department Crisis Negotiations Unit

Police patrol equipment for new leased vehicles. Sedans are being replaced with SUVs, therefore old equipment will not fit new vehicles.

Replace 2004 SWAT vehicle: Lenco Bearcat armored SWAT vehicle

Possible MARC grant

Bomb suit

Bryne Grant - timing may change

Totalpolice

Fire

Overhead door openers for Fire Station 2 (final 4 of 16 units)

Replace 32 2014 Self Contained Breathing Apparatus and 10 masks

Portable radio maintenance - batteries, microphones, etc.

Concrete driveway replacement

Fire Station #2 locker replacement

Security cameras for stations 1 & 2

Replace 2017 Pumper Unit E1, delivery est. 2032

Replace 2017 Pumper Unit E2, delivery est. 2032

Approve resolution for bonds for 3 fire trucks in 2029.

Replace 2017 Pumper Unit E3, delivery est. 2032

Approve resolution for bonds for 3 fire trucks in 2029.

Replace 2007 Pumper Unit E4, delivery est. 2032

Approve resolution for bonds for 3 fire trucks in 2029.

Totalfire

Engineering

Replacement & upgrade of GPS unit for GIS Department 2023 and 2025 biannual bridge inspection

Plotter replacement

Totalengineering

Publicworks

Street Eq. - 1635 gallon brine sprayer with boom

Street Eq. - replace 2008 compact track loader

Street Eq. - replace 2011 International dump truck (asset #3324)

Street Eq. - replace 2010 Freightliner dump truck (asset #3326)

Street Eq. - replace 2017 Doosan rubber tire loader (asset #102)

Street Eq. - replace 2017 Atlas CC1300 roller (asset #164)

Street Eq. - replace 2015 Freightliner dump truck (asset #3331)

Street Eq. - replace 2017 Ford F550 1 ton single axle dump truck (asset #3323)

Street Eq. - replace 2014 International 108sd single axle dump truck (asset 3328)

Street Eq. - replace 2015 Ford F550 1 ton single axle dump truck (asset #3321)

Street Eq. - replace 2009 Elgin street sweeper

Street Eq. - garage - new service truck

MSC - EV charging stations

Totalpublicworks

Parks

RFCC - elevator modernization

RFCC - indoor pool restorations - 2 phases

RFCC - scheduled equipment replacement

RFCC - Pool area painting (ceiling, walls, railings of pool area to include RFCCbalcony)

RFCC - Indoor track surface replacement

RFCC - gymnasium floor replacement

Equipment - snow removal equipment

Equipment - 2 column /post equipment lift

Equipment - replace parks service truck

Equipment - replace 16' self-propelled mower

Equipment - replace 11' self-propelled rotary mower

Parks - trails - annual allotment

Parks - asphalt seal coating for parking lots at 4 parks

Parks - Cody Park pickle ball court shade system

Parks - disc golf course @ Havens Park

Parks - Riverfront Park fence replacement

Parks - gazebo park development

Parks - overhead protection and shade at Sportsfield Park

Parks - Cody Park restroom/concession facility replacement

Pool & RFCC - Wollman and RFCC drive & parking lot repaving

Pool - Wollman roof replacement

Pool - WAC & RFCC indoor pool lane lines

Pool - training platforms at WAC & RFCC

Pool - WAC vault/pit doors

Pool - WAC deck caulking and repairs

Pool - WAC painting of locker room, restrooms, office and break room

Pool - Wollman slide restorations

Pool - Wollman Pool painting and caulking

2026)

WWTP - Asphalt resurfacing

WWTP - Hoffman blowers replacement

WWTP - Holding tank roof

WWTP - Switchgear replacement

WWTP - Press room water lines

WWTP - Trickling filter #1

WWTP - Motor control center #4

WWTP - Motor control center #9

WWTP - Primary clarifiers

WWTP - Polymer room equipment

WWTP - Electrical transformers

WWTP - UV lamps for channel 1

WWTP - UV lamps for channel 2

Refuse operating budget available for CIP

TotalfundsfromRefuseFundavailableforCIPprojects

ProjectsfundedbyRefuseFundoperatingbudget:

Replacement of John Deere 524 P front loader (tractor)

Sterling roll off chassis (grapple arm compatible) (net of trade-in)

Adjustable rear loader -with side loader (net of trade-in)

Totalrefuseprojectcost

Total funds from operating budget

Annual project cost

Netannualfundsinexcessof/(lessthan)annualprojectcost-refuse

Capital reserves at beginning of year

Net annual funds in excess of/(less than) annual project cost RefuseFund(revenuesourceisbilledrefusefee-lessRefuseFundoperatingcosts)

ProjectedRefuseFundunallocatedcapitalreservesatyear-end

Capital Improvements Program 2025 - 2029

Buildings & Grounds - City Hall Facility Maintenance

Purpose / Description:

This allocation provides funding that supports the maintenance and repairs of the 100 year-old historic City Hall building for its continued function and general safety.

Annually selected maintenance projects specifically for the City Hall building Sales Tax

Purpose / Description:

Convert or replace existing lighting fixtures to more energy efficient LED at many city facilities. Project will take multiple years to complete.

Capital Improvements Program 2025 - 2029 Buildings & Grounds - City Hall Improvements

Purpose / Description:

This allocation provides funding to install Global Plasma Solution Air Scrubbers on all space tempering air handlers. The Air Scrubbers use Needlepoint Bipolar Ionization to remove pathogens from the air, which will improve the general air quality in City Hall offices and the Commission Room.

This allocation also provides funding for safety modifications to the 1st and 2nd floors of City Hall, which will be designed to keep visitors from accessing employee workspaces that are not open to the public. This includes service windows in the HR and CVB offices, better directional signage, and a 2nd door in into the Clerk's office.

Capital Improvements Program 2025 - 2029

Buildings & Grounds - Library Maintenance

Purpose / Description:

This allocation provides funding to make point repairs and apply a urethane roof coating to the roof of the Library building. This postpones the need for a complete $500,000 roof replacement by approximately 15 to 20 years. It also provides funding for the replacement and/or repair of the west wall exterior metal panel attachment.

Capital Improvements Program 2025 - 2029

Vehicle Replacement - Enterprise Leasing Program

Purpose / Description:

This allocation provides funding for the Enterprise Vehicle Lease Program. Starting in 2022, all new automobiles, SUVs, and pickup trucks will be obtained through the Enterprise Vehicle Lease Program. The City received its first leased vehicles in June 2022, therefore the allocation is an estimated amount that will be continually refined.

Capital Improvements Program 2025 - 2029

Information Technology - Annual Allocation for Computer Equipment Replacement

Purpose:

This allocation has been established to fund the lifecycle replacement of computers, monitors, and other IT equipment on an annual basis.

Capital Improvements Program 2025 - 2029

Technology - Handheld Radio Replacement

Purpose / Description:

This allocation provides funding for the final phase of the hand held radio replacement project. The Police Department replaced their radios in 2021 because of a battery issue. This allocation provides funding to replace the rest of the radios. Previously, this item was listed under Police Department and has been moved to IT.

Capital Improvements Program 2025 - 2029 Information Technology - Replace Desktop Phones

Purpose / Description:

This allocation provides funding to replace 15 year-old desktop phones that will no longer be supported by

Purpose / Description:

In 2024 the City began a cycle of replacing outdated edge switches that connect to the main, core switches. Network switches are the "Streets". Imagine a network of computers as a neighborhood. The switch is like a street connecting the houses (computers) within a local area network. Switches allow devices to communicate directly with each other within the same street (network segment). Switches control the traffic flow and need to be replaced periodically because technology becomes obsolete and the switches reach the end of their lifecycle.

Capital Improvements Program 2025 - 2029

Information Technology - Replace Core Switches

Purpose / Description:

The Justice center, Fire Station #2 and City Hall have core switches that reach the end of their lifecycle in 2027. The core switch is the main component that connects all of the wiring closets and city buildings together. A core switch acts like a major traffic junction, directing data efficiently between different parts of the network. Core switches receive data from multiple sources and intelligently route data to its intended destination, ensuring smooth and fast communication.

Capital Improvements Program 2025 - 2029

Information Technology - Uninterruptable Power Supply

Purpose / Description:

An uninterruptable power supply (UPS), is a critical component of each data center. The UPS sits between the power coming to the network rack and all electronic components in the server rack. A UPS is critical in a the event of power loss to the building. The UPS will keep all servers running until the generator starts up and takes over powering the building.

Capital Improvements Program 2025 - 2029

Technology - Firewall

Purpose / Description:

This funding provides for the Citywide replacement of existing firewalls, which are the network's first line of defense against outside threats to the City's computer systems. A firewall acts like a security guard at the entrance of a building, checking everyone and everything that comes in to ensure it's authorized and safe. New firewalls will reduce the risk of security breaches.

Capital Improvements Program

This allocation would upgrade current routers with Layer 3 switches. Layer 3 switches are specialized hardware components that perform the traditional functions of a router, but can also support switching duties with integrated circuit hardware. They are designed to improve network routing performance on Local Area Networks (LANs) and intranets.

Capital Improvements Program 2025 - 2029 Information Technology - Nimble Storage System

Purpose / Description:

The City began the replacement of its current Nimble storage systems (2x CS 3000 models and a CS1000 model) in 2024. The new equipment will be projected for replacement again in 2029.

Capital Improvements Program 2025 - 2029

Information Technology - Meraki Z3 Wireless system

Purpose:

The Cisco Meraki wireless system is a telework gateway with an enterprise-class firewall, VPN gateway, and router. This equipment will provide wireless connectivity and cloud managed networking to users in any location. We currently provide WiFi in 15 locations throughout the City.

Capital Improvements Program 2025 - 2029

Information Technology - Upgrade Audio/Video Capabilities in the City Commission Room

This allocation would provide critically needed upgrades to the audio and video capabilities in the City's Commission Room. An upgrade to the City Commission Room technology will enhance the user experience, improve audio and video which will make it easier for members of the public to hear during City Commission meetings, and add remote meeting capabilities which will allow guest presenters and governing body members to participate off-site via Zoom or other meeting software.

A.V. Equipment in City Commission room

Capital Improvements Program 2025 - 2029 Community Development - 7th Street Corridor Study

Purpose / Description:

This study will provide a defined framework in which to advance priorities and concepts identified in the existing Comprehensive Plan, while also identifying how Complete Streets concepts can enhance the 7th Street Corridor. The study will identify uses/business types that are appropriate for the area. The study will engage property and business owners to gather their opinions as to sustainable future development for the corridor.

Capital Improvements Program 2025 - 2029 Police - Narcotics Analyzer

Purpose / Description:

The TruNarc Handheld Narcotics Analyzer allows officers to field test drugs in the existing package without having to physically handle it. This is a critical benefit to officers who investigate suspected deadly Fentanyl substances.

Improvements Program

Purpose / Description:

The SWAT Team needs new integrated hearing protection and communication devices for use during operations. Effective communications are vital to successful tactical operations and hands-free headsets that integrate with existing communications equipment allows operators to focus on the mission. This allocation would provide upgraded headsets for each team member.

Capital Improvements Program 2025 - 2029

Police - Crisis Negotiation 'Throw Phone'

Purpose / Description:

A critical piece of equipment for crisis negotiations is a "throw phone" which operators employ in order to establish a controlled communications environment. The Department's current equipment is approximately 20 years old and has reached the end of its useful lifecycle. This purchase will provide new equipment with advanced capabilities and help increase the chances of crisis situations ending peacefully.

Capital Improvements Program 2025 - 2029

Police - Patrol Equipment for Leased SUVs

Purpose / Description:

This allocation provides funding for the equipment and installation costs for four (4) patrol vehicles in 2025 & 2026. Existing equipment will not fit the SUVs that are being leased. Equipment includes computers, lights, partition, rear transport seats, window cargo barrier, etc. $40,000 per year is allocated in 2027, 2028, and 2029, in case additional costs are incurred when vehicles are replaced.

Capital Improvements Program 2025 - 2029

Police - Lenco Bearcat Armored SWAT Vehicle

Purpose / Description:

The Leavenworth Police Department SWAT Team is part of a Multi-State Regional Tactical Team including departments in and around the Kansas City area. The Regional Team has resources to respond to events requiring significant tactical law enforcement assets. The region received armored vehicles for use during such events. One of these tactical vehicles was assigned to Leavenworth County and is employed for a variety of tasks including hostage situations, high risk search warrants, and standoffs. The vehicle has many signs of wear and tear and this request would provide funding for a replacement in 2026.

of SWAT armored vehicle

Will apply for a MARC grant, but may not receive it.

Purpose / Description:

This allocation provides funding for the acquisition of a new bomb suit in 2027 to replace a suit which will have reached the end of it's

Capital Improvements Program 2025 - 2029

- Overhead Door Openers

Purpose / Description:

This allocation provides funds to replace overhead door openers with new UL325 compliant (monitored safety devices) openers. The openers will have upgraded timers that work independently from the safety devices. This allocation is for the final four of sixteen units that we started replacing in 2023.

Capital Improvements Program 2025 - 2029

Fire - Self Contained Breathing Apparatus

Purpose / Description:

This allocation provides for the replacement of existing breathing apparatus with 32 Scott 4.5 Self Contained Breathing Apparatus (SCBAs). The Self Contained Breathing Apparatus (SCBA) is worn by each firefighter on most calls and every call which has a smoke filled, toxic atmosphere. The SCBA is our firefighters' number one piece of safety equipment allowing them to enter a hazardous atmosphere to perform search and rescue operations.

Capital Improvements Program 2025 - 2029

Fire - Accessories for Portable Radios

Purpose / Description:

This allocation provides for the purchase of 80 new batteries and remote speaker mics for the current portable radio inventory. The new batteries and mics will replace the original ones purchased in 2014. Most all of the current batteries have less than 50% battery life and several remote speaker mics are out of service.

Capital Improvements Program 2025 - 2029

Fire - Concrete Driveway Replacement

Purpose / Description:

This allocation is to replace the front apron on Fire Station #2's driveway. The back driveway at Fire Station #1 was replaced in 2023 and the front driveway of Fire Station #1 is being replaced in 2024. The driveways show extensive wear, including large cracks between the saw joints. The driveways are being replaced with 8' thick concrete with #2 rebar gridded on 24" centers.

Capital Improvements Program 2025 - 2029

Fire - Locker Replacement at Station #2

Purpose / Description:

The current wooden lockers at Station #2 are in need of replacement. Lockers at Station # 1 were replaced in 2017 with heavy duty metal lockers. The metal lockers are stronger and designed for use in commercial settings. This allocation will provide for the purchase of 20 new heavy duty commercial-grade wardrobe lockers.

Locker purchase and installation at Fire Station #2

Capital Improvements Program 2025 - 2029

Fire - Security Cameras at Stations #1 & #2

Purpose / Description:

Security cameras provide a vital safety feature needed to protect employees, citizens, and city and employee owned property. This allocation would provide funding for the purchase and installation of cameras for exterior areas of the City's fire stations.

Capital Improvements Program 2025 - 2029

Fire - Apparatus Replacement Program

Purpose / Description:

The fire department went from a 28 year replacement schedule to a 15 year replacement schedule in 2016. Due to manufacturers' time of delivery, we will be required to order fire apparatus 36 months in advance. We have 4 apparatus due for replacement in 2032 (3 at 15 years old and 1 at 25 years old). To meet this replacement schedule, we need to order these apparatus in 2029.

Capital Improvements Program 2025 - 2029 Engineering - GPS Unit Replacement

Purpose / Description:

This allocation provides funding to replace the Global Position System (GPS) for the Geographic Information System (GIS). The existing system will be ten (10) years-old in 2025 and will be using outdated and possibly obsolete technology. It remains critical for the City to maintain the ability to gather accurate location data and be able to incorporate field data with mapping tools.

Capital Improvements Program 2025 - 2029

Engineering - Biennial Bridge Inspection

Purpose:

This allocation provides funds for the biennial bridge inspection program that is mandated by the State of Kansas. Failure to perform this inspection could cause a loss of federal and state funding for the bridge replacement program.

Capital Improvements Program 2025 - 2029

Engineering - Plotter Replacement

Purpose / Description:

This allocation provides funding to replace the current plotter located in the Engineering Department. The current unit's lifecycle will run through 2024. The request if for an HP DesignJet XL 3600 to facilitate the printing of large scale maps and drawings for all Departments within the City.

/ Description:

This allocation provides funding for the scheduled replacement of several pieces of streets equipment through 2029 in accordance with our Vehicle and Equipment Replacement Policy (VERP). The Public Works department plans for a 10-14 year lifespan for most Streets equipment in an attempt to provide consistency and predictability for the budget.

Capital Improvements Program 2025 - 2029

Public Works - EV Charging Stations

Purpose / Description:

This allocation provides funding to prepare for conversion to an EV fleet. Six proposed Level-2 charging stations will be located at the Service Center and WPC to recharge electric vehicles.

6 EV charging stations Sales Tax

Purpose / Description:

Capital Improvements Program 2025 - 2029 Parks & Recreation - River Front Community Center Renovations and Repairs

This allocation provides funding for numerous necessary repairs and upgrades to the River Front Community Center including: general repairs, door replacement, elevator modernization, indoor pool modernization/maintenance, and fitness room equipment.

Capital Improvements Program 2025 - 2029 Parks & Recreation - Replace Snow Removal Equipment

Purpose / Description:

This allocation provides for the replacement of a 23 year-old piece of equipment used to remove snow from all of our downtown City-owned sidewalks, bridges, and municipal building sidewalks as well as general turf maintenance.

Improvements Program 2025 - 2029

& Recreation - 2 Column Equipment Lift

Purpose / Description:

This allocation is for a 2 column/post equipment lift. This lift will enable the parks mechanic to repair equipment quickly and safely. Currently, the mechanic must perform all maintenance on the floor with equipment on jacks and jack stands. By having the equipment lifted we will greatly reduce the possibility of a life threating accident and we will also be able to get the equipment repaired and back in the field faster.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Service Truck for Parks

Purpose / Description:

This allocation is to replace the current Parks service truck. This truck is used to service equipment in the field. It pulls equipment out that is stuck in mud or hung up. We also have the ability to weld soccer goals, backstops, and various other items in the field with out having to bring the items to the shop for repairs. This truck will be equipped with a welder, wenches, tool boxes, generator and an air compressor.

Capital Improvements Program 2025 - 2029

Parks & Recreation - 16' Self-propelled Mower

Purpose / Description:

This allocation provides for the purchase of a 16-foot wide, self-propelled area rotary mower. This mower is critical in maintaining 424 acres of City Park property with the allocated current staff levels. The current unit was purchased in 2017 with estimated lifecycle of 7 to 10 years; an estimate which has proven to be accurate.

Capital Improvements Program 2025 - 2029

Parks & Recreation - 11' Self-propelled Rotary Mower

Purpose / Description:

This allocation provides for the purchase of a 11-foot wide, self-propelled area rotary mower. This mower is critical in maintaining 424 acres of City Park property with the allocated current staff levels. The current unit was purchased in 2016 with estimated lifecycle of 7 to 10 years; an estimate which has proven to be accurate.

Capital Improvements Program 2025 - 2029 Parks & Recreation - Trail Improvement (Annual Allotment)

Purpose / Description:

This allocation provides for annual improvements to the City's trail system.

Capital Improvements Program 2025 - 2029 Parks & Recreation - Asphalt Seal Coating for Parking Lots

Purpose / Description:

Several parking lots are showing major signs of wear from over the years. Seal coating can help extend the life of the asphalt and no lots have been seal coated in the past. The proposed areas for seal coating at the following parks: Ray Miller Park, Sportsfield Park, David Brewer Park, and the Soccer Complex.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Shade System at Cody Park Pickleball Courts

Purpose / Description:

With the new construction of the Pickleball Courts at Cody Park, some of the natural shade trees had to be removed. With the new court we are unable to plant new trees close enough to provide shade. By adding shade structures we are able to provide immediate shade and year round protection without having to wait 20+ years for trees to grow large enough to provide the shade.

structures at Cody Park pickleball courts

Capital Improvements Program 2025 - 2029

Parks & Recreation - Disc Golf Course at Havens Park

Purpose / Description:

Disc golf is an activity that is growing rapidly throughout the country and more specifically in our region. Havens Park lends itself for the layout of a great disc golf course from both an aesthetic aspect as well as a professionally challenging course for high level tournament play. This allocation would provide funding to install an 18 hole disc golf course within Havens Park.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Riverfront Park Fence Replacement

Purpose / Description:

This allocation provides for the replacement of approximately 1,100' of 6' chain link fence from the campground park entrance to just north of the restroom facility. The fence is needed to ensure the safety of all park patrons.

Purchase / install chain link fence at Riverfront Park Sales Tax

Capital Improvements Program 2025 - 2029

Parks & Recreation - Gazebo Park Development

Purpose / Description:

This allocation would provide funds to renovate the downtown Gazebo Park at the corner of 3rd & Delaware Streets, per the master plan that was developed in 2023. The redevelopment will include a new gazebo, walkways, lighting, flower beds, turfed area, and electrical infrastructure which would create a professional level downtown destination park for picnicking, parade viewing, and possible small venue events.

Renovate Gazebo Park and build a new gazebo

Capital Improvements Program 2025 - 2029

Parks & Recreation - Sportsfield Park Shade & Overhead Protections

Purpose / Description:

This allocation would provide for a shade system to go over the bleachers inside the Sportsfield Parks facility. The structure would also provide some overhead cover and safety from foul balls.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Cody Park Restroom & Concession Facility

Purpose / Description:

This allocation would provide funds to replace the existing restroom & concession facility at Cody Park. The original restroom and concession facility was remodeled in 2013. The facility remains functional, but has become antiquated and is not capable of supporting concessions for larger scale tournaments.

the Cody Park restroom & concession facility

Capital Improvements Program 2025 - 2029

Parks & Recreation - Mill and Repaving Asphalt at Wollman and RFCC

Purpose / Description:

Part of the drive at Wollman Park and the back parking lot at RFCC is in need of milling and repaving. Over the years numerous pot holes and cuts for utility work have been done leaving these two locations in need of repaving.

Repave the drive at Wollman Park and the back parking lot at RFCC

Capital Improvements Program 2025 - 2029

Parks & Recreation - Wollman Roof Replacement

Purpose / Description:

Wollman Park Pool and Pump house shingles and gutters are in need of replacement. The current shingles are original from construction of the WAC in 2002/2003. Since then we have had many storms with large hail and wind, causing the roofs to leak. In spring of 2024 we did an emergency roof repair of approximately $3,000 due to leaks. At the time of the repair, the roofing contractor highly suggested that we get the roof replaced.

maintenance and repair at Wollman

Capital Improvements Program 2025 - 2029

Purpose / Description:

Over time, the plastic and rope lane lines used for lap swimming become brittle and need of replacement. Currently, the 10 lane lines between both pools are well over 11 years old. This allocation will provide for the scheduled replacement of this equipment.

Capital Improvements Program 2025 - 2029 Parks & Recreation - Training Platforms at Wollman and RFCC

Purpose / Description:

These platforms are used for teaching swimming lessons to the youth of our community and for training life-saving skills to the City's life guards. This estimate is for the purchase of 6 platforms.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Vault/Pit Door Replacement at Wollman

Purpose / Description:

The youth pool pumps and vault/pit for the pumps are in the same area as the youth pool. The vault/pit does not have hinged doors making it very unsafe for our pool patrons. By having vault/pit doors, we are able to secure the vault/pit, greatly reducing the risk of someone falling in the vault/pit.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Deck Caulking and Repair at Wollman

Purpose / Description:

The pool deck has saw joints and cracks that need to be caulked about every 7-10 years. Caulking these cracks and joints keeps water from filtering in and causing issues during the winter months. Additionally, there are some minor concrete repairs needed to prevent permanent damage which would then require a full replacement.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Painting of Locker Room, Restrooms, Office, and Breakroom at Wollman

Purpose / Description:

The Wollman Aquatic Center locker rooms, restrooms, office and break room are in need of repainting. Over the years graffiti has been painted over with a paint color that does not exactly match. Paint is starting to peal off on some of the walls and is showing wear. It has been over 15 year since these wall and ceilings have been painted.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Waterslide Maintenance and Restoration at Wollman

Purpose / Description:

It has been almost 10 years since the slides have been Gel Coated and re-caulked at Wollman Pool. To keep the slides in good condition this should be done every 7-10 years. Our slides are now in need of this being done.

Capital Improvements Program 2025 - 2029

Parks & Recreation - Pool Painting and Caulking at Wollman

Purpose / Description:

The inside of the pool at Wollman Aquatic Center will be in need of caulking and painting in 2027, if not sooner. The last time the pool was painted was in 2017. Pools need to have seams caulked and painted about every 7-10 years.

Capital Improvements Program 2025 - 2029

Streets Capital Projects Fund - Annual Pavement Management Program

Purpose / Description:

This allocation provides for the annual surface preservation (micro-surface/granite chip/seal, etc.), rehabilitation (mill/overlay with minor base patching), and reconstruction of the City's streets.

Capital Improvements Program 2025 - 2029

Streets Capital Projects Fund - Annual Sidewalk Program

Purpose / Description:

Charter Ordinance 54 defines sidewalk replacement and repairs as a specific use of a portion of the county-wide sales and use tax. Projects can be full block replacement or localized sections either associated with other projects or as stand-alone projects.

Capital Improvements Program 2025 - 2029

Streets Capital Projects Fund - Annual Curb Program

Purpose / Description:

Similar to sidewalk replacement, curb replacement and repair funding is set aside from a portion the county-wide sales and use tax. Specific curb projects are identified each year.

Capital Improvements Program 2025 - 2029

Streets Capital Projects Fund - Wilson Avenue Improvements

Purpose / Description:

This project would improve the rural section of Wilson Avenue from Limit Street southward between Idaho and Ash. Currently, this stretch of road is a very narrow, 2-lane section which has commercial and industrial businesses located on the west side. Existing businesses are seeking to expand, but are limited by the narrow roadway. A waterline will need to be relocated and Waterworks will pay 50% of the waterline relocation. $815,654 of this project remains unfunded, therefore the project has not been scheduled.

Improvements to Wilson Ave.

Remaining funds that need to be allocated in order to schedule project

Capital Improvements Program 2025 - 2029

Grant Matching Capital Projects Fund - K-7 Surface Preservation Rees St. to Poplar St.

Purpose / Description:

4th Street (K-7/US73) between Rees and Poplar is experiencing significant surface failures. The City applied for and received a KDOT Surface Preservation grant for a mill/overlay in this area. The Grant is 80/20 with a max KDOT contribution of $400,000. Failure to mill/overlay soon will result in the need for complete reconstruction - especially near Tire Town. The project will include localized base repairs, some sidewalk, curb and ADA ramp upgrades.

Pavement Seal

Purpose / Description:

The asphalt pavement at the airport, just like our asphalt streets, needs to be maintained. The existing surface is heavily oxidized and is beginning to exhibit numerous cracks. These cracks and the overall surface of the pavement should be sealed to prolong the life of the pavement. Failure to maintain the pavement will result in more significant rehabilitation (mill/overlay) in the future. This project is contingent upon the award of grant funding.

Capital Improvements Program 2025 - 2029 Grant Matching Capital Projects Fund - Street Intersections - Sidewalk ADA Compliance Project

Purpose / Description:

Providing safe passage and ADA compliant ramps to multiple street corners is a top priority for the City of Leavenworth. A total number of 32 intersections were assessed for pedestrian safety, ADA compliance, and constructability, of which, 18 were determined to be non-compliant and/or needed ramp reconfiguration to improve pedestrian walkway connectivity to vital Leavenworth destinations. Contingent upon award of grant.

Capital Improvements Program 2025 - 2029

Grant Matching Capital Projects Fund - 10th & Limit Intersection Improvement

Purpose / Description:

This allocation provides for improvements to the 10th & Limit intersection that include a dedicated southbound right turn lane, left-turn flashing yellow arrows and other improvements as identified in a safety evaluation conducted by Merge Midwest. The City submitted this project for federal funding as part of KDOT's Federal-Aid Safety Program for fiscal year 2025 and 2026. This is a 90/10 program. The City was awarded this project, for up to $1,000,000 which can be used only for construction. The City will need to pay for design, ROW, and utility relocations.

Note:Inadditiontothesecosts,anestimated$207,600willbe spentin2024fordesigncosts.

Capital Improvements Program 2025 - 2029

Sewer Fund - Manhole and Sewer Line Rehabilitation

Purpose / Description:

This annual allocation has been established to facilitate the repair of manholes and the reconstruction of sewer lines thought the City. Specific projects will be identified each year based on the sanitary sewer master plan. The entire allocation comes from the Sewer Fund Operating Budget.

Capital Improvements Program 2025 - 2029

Sewer Fund - Waste Water Treatment Plant Improvements and Repairs

Purpose / Description:

This allocation provides for the replacement and improvement of critical equipment throughout the Waste Water Treatment Plant (WWTP).

Capital Improvements Program 2025 - 2029

Sewer Fund - Waste Water Treatment Plant Non-Potable Water System

Purpose / Description:

This allocation is for the repair of the Non-Potable water system. The system is made up of a tank, two pumps, two air compressors, and a screen. Non-potable water is used to run the belt-press, seal water for pumping raw sewage, and throughout all the out-buildings within the treatment process. Maintaining this supply of water is critical for the running pumps.

Capital Improvements Program 2025 - 2029

Sewer Fund - New Admin Building and Conversion of Current Building

Purpose / Description:

With the construction of a new administration building, this proposed funding will be used to 1.) provide new furniture for the new building and 2.) convert the old building into usable storage for equipment by removing and reconfiguring the internal space and adding a rolling door onto the building.

Purpose / Description:

This allocation provides for the systematic repairs to sections of the force main by Hallmark. The original main was constructed in the 1970s and is currently in the process of being repaired to prevent failure.

Purpose / Description:

Capital Improvements Program

2025 - 2029 Sewer Fund - Lift Station Pumps

Funding will provide replacement of critical pumps and motors at two lift station locations. Each location has unique motor sizes, length of lines, and pressures making it impractical to maintain an inventory of replacement parts.

Capital Improvements Program 2025 - 2029

Sewer Fund - Trailer-Mounted Jetter

Purpose / Description:

Funding will provide replacement of a 1980's flatbed truck with a mounted harben pump on rear. Replacing this aging truck with a trailer-mounted unit will allow for increased mobility and enable crews to service hard-to-reach lines located in yards, fields, and parks that larger jetter trucks cannot reach.

New trailer-mounted jetter to replace existing equip. Sewer Fund Operating Budget

Capital Improvements Program

2029

Purpose / Description:

This allocation provides funding for a replacement to the CCTV Camera Truck. The current truck was purchased in 2012 and its scheduled lifecycle runs through 2027. This camera truck allows crews to accurately diagnose issues, pinpoint repair locations, and reduce time for maintenance.

Capital Improvements Program 2025 - 2029

Sewer Fund - Flush Truck Replacement

Purpose / Description:

This allocation would be for the purchase of a new Flush Truck to replace asset #3372 (currently being used as the backup) which is a 2003 model. The replacement would then become the new primary truck, and the current primary (asset #3374) would be moved to the backup until its replacement.

Capital Improvements Program 2025 - 2029

Sewer Fund - Manhole Replacements Along River

Purpose / Description:

Areas flooded during big rain events cause increased inflow and infiltration (I&I) into the wastewater system. This is particularly a problem with manholes along the river. This brings more volume into the plant for treatment, which raises costs throughout the plant due to the extra flow. It also causes unnecessary wear and tear on all equipment.

Manhole replacement / maintenance along river Sewer Fund Operating Budget 2029

Capital Improvements Program 2025 - 2029

Fund - Utility Task Vehicle (UTV)

Purpose / Description:

This allocation provides for the replacement of the plant's current utility vehicle used for rapid mobility of employees and supervisors around the plant grounds. Additionally, the light vehicle will provide the capability to move and tow small equipment.

Capital Improvements Program 2025 - 2029 Sewer Fund - Dump Truck Replacement

Purpose / Description:

This allocation provides for the replacement of a 2019 Dump Truck (asset #3364), per the 10-year replacement schedule.

Capital Improvements Program

Purpose / Description:

This allocation provide for the purchase of a 40' x 30' utility storage building. The building would be use to store equipment the may be leaking fluids to meet water regulatory standards governed by the EPA. It would also store other equipment to lengthen the useful life of equipment that is currently stored outdoors.

Capital Improvements Program

Fund - Front Loader

Purpose / Description:

This allocation provides for the purchase of a front-end loader. This equipment would serve multiple uses for the Solid Waste Department as well as other departments within the City. It will replace a piece of equipment that has reached the end of its useful life.

Capital Improvements Program 2025 - 2029

Refuse Fund - Sterling Roll-Off Chassis (Grapple Arm Compatible)

Purpose / Description:

This allocation provides for the replacement of the roll-off truck that is equipped with grapple ready hydraulics. The current unit has over 170,000 miles on it as of 2024. The truck is used to haul recycling and trash. It is also used to operate the grapple box for large item pick-up.

Capital Improvements Program 2025 - 2029

Refuse Fund - Adjustable Rear Loader with Side Loader Refuse Truck

Purpose / Description:

This allocation provides for the replacement of refuse trucks. Trucks receive a lot of wear and tear as they are on the road 5 days/week collecting residential trash. Trucks are driven to Shawnee, KS to empty at the Waste Management facility. This leads to delays in picking up trash. Refuse trucks are scheduled to be replaced on a regular, rotating basis to keep maintenance costs low.

Purpose / Description:

There are numerous storm water projects needing to be addressed due to structural failures / aging infrastructure. Causes for failures include: (1) Corrugated Metal Pipe (CMP) that is rusting out, (2) brick storm inlets that are collapsing, and (3) aging stone / brick arches that have exceeded their serviceable life. These projects do not typically involve large areas (like the 2nd and Chestnut project) but can be expensive to resolve.

APPENDIX A

Summary

of Financial Policies

FinanceStaffarecommittedtoadoptingandimplementingfinancialbestpracticesaslaidoutby theGovernmentFinanceOfficersAssociation.

Unlikeprivateentities,thereareno“bottomline”profitfiguresthatassessthefinancial performanceoftheCity,norarethereanyauthoritativestandardsbywhichCityofficialcan judgethemselves. Instead,theCityCommissionandtheCityManagementTeamworktogether tosetgoalsandobjectivesthatmeasuretheperformanceandeffectivenessofmunicipal programsandservices.

FinancialpoliciescanbeusedtoestablishsimilargoalsandtargetsfortheCity’sfinancial operationssothattheCityCommissionandCityOfficialscanmonitorhowwelltheCityis performing. Formalfinancialpoliciesprovideaconsistentapproachtofinancialstrategiesand setforthguidelinestomeasurefinanceperformanceandfuturebudgetaryprograms.

ThefollowingisasummaryofpoliciesadoptedbytheCityCommission. Thefulltextofeach policycanbefoundontheCity’swebsite.

 BudgetPolicy

EconomicDevelopmentPolicy  BudgetaryReservePolicy

GrantManagementPolicy  CapitalAssetPolicy

InvestmentPolicy  CIPandEquipmentReplacementPolicy

PurchasingPolicy  DebtManagementPolicy

RevenueControlPolicy

BudgetPolicy

Effectivefinancialmanagementpracticesincludebudgetpoliciesandproceduresthatensure financialstability.Thepurposeofthisbudgetpolicyistoestablishaframeworkfromwhichthe CityCommission,CityManager,andallCityDepartmentsmayworktogethertoprovidequality servicestothecitizenswhilemaintainingfinancialviability.

BudgetaryReservePolicy

ThepurposeoftheBudgetaryReservePolicyistoprovideguidelinestothegoverningbodyand staffforestablishing,maintaining,andreviewingtheminimumandtargetreservelevels.A budgetreservepolicyisconsideredprudentstewardshipofpublicfunds,andaconservative businesspracticeinordertoaddressunforeseensituationsandprovideforlong-termfinancial planning.

CapitalAssetPolicy

TheCitydefinescapitalassetsastangibleandintangibleassetswithavalueexceeding$5,000 andausefullifeexceedingonebusinesscycle.Thepurposeofthispolicyistoestablish guidelinesgoverningthedefinition,classification,control,andreportingofcapitalassets.The City’scapitalassetsareresourcesusedtoprovidepublicservicestothecommunity.

CIPandEquipmentReplacementPolicy

ThepurposeofthispolicyistoestablishaframeworkinwhichtheCityCommission,City Manager,DepartmentDirectors,andtheFinanceDepartmentcandevelopacapitalimprovement andequipmentreplacementplanthatidentifiespriorities,maximizesavailableresources, and managesdebtlevels.

DebtManagementPolicy

ThepurposeoftheDebtManagementPolicyistoestablishaframeworkinwhichtheCity Commission,CityManager,andallDepartmentsworktoeffectivelyuse availablefinancing optionstoprovidequalityservicestothecitizensofLeavenworth,whilemaintainingfinancial integrity.

 TheCitywillseektoachieveandmaintainthehighestpossiblebondrating.

 The City will follow a policy of full disclosure as required by legal and professional guidelines in its relations with rating agencies, the Government Finance Officers Association, the Securities and Exchange Commission, the National Federation of MunicipalAnalystsandtheinvestmentcommunity.

 TheCitywillhaveaspecificsetofdebtissuanceguidelinesconsistentwithFederal,State, and local laws and practices. The debt guidelines will recognize how much debt the communitycansupportincludingthedebtofoverlappingjurisdictions. For the purpose of this document, debt is defined as long-term financing instruments, even those thatfuturepaymentsare onlyguaranteedbycontinuingannualappropriationsthroughthebudget process(includingleasesandlease-purchaseagreements).

EconomicDevelopment Policy

ThepurposeofthispolicyistoestablishtheofficialpolicyoftheCityofLeavenworthforthe grantingofeconomicdevelopmentincentives,includingusesinaccordancewiththeprovisions oftheConstitutionoftheStateofKansas. Theappropriatepurposeanduseofincentivesisto broadenanddiversifythetaxbase,createnewjobopportunitiesforthecitizensoftheCityof Leavenworth,andpromotetheeconomicgrowthandwelfareoftheCityofLeavenworth.

GrantManagementPolicy

ThepurposeofthispolicyistoestablishaframeworkfromwhichtheCityCommission,City Manager,FinanceDepartment,andDepartmentDirectorsmayworktomaximizethebenefits andminimizetherisksassociatedwithgrantfundedprojects.

InvestmentPolicy

Kansas Statutes authorize cities to invest cash that is not immediately needed for its intended purpose. TheCity’sInvestmentPolicyincorporatethetypesofinvestmentsthatareauthorizedby state statutes. This policy establishes the frameworkfortheCity’s investment activities ensuring effective and conservative management of public funds. These guidelines are intended to be flexible enough to allow City Staff to function within the parameters of their responsibility and authority,yetspecificenoughtoadequatelysafeguardCityfunds.

PurchasingPolicy

ThepurposeofthispolicyistoestablishguidelinesforallCitypersonnelontheprocesses, limits,andauthoritiesforthepurchaseofmaterials,supplies,equipment,andservices. This policyisdesignedtoconsiderthebestinterestsoftheCity,maximizeresources,eliminate unapprovedpurchases,avoidconflictsofinterest,andmaintainpracticalmethodsof procurement.

RevenueControlPolicy

ThepurposeoftheRevenueControlPolicyistoestablishaframeworkfortheCityCommission, CityManager,andallDepartmentstomaintaineffectiverevenuecontrolsandcashmanagement practices,andtoensurecompliancewithFederal,Stateandlocalrequirementsandindustry standards.

APPENDIXB

Glossaryof Terms

AccountingSystem- Thetotalstructureofrecordsandproceduresforrecording, classifying, summarizingandreportingfinancialinformation.

Accrual Basis Accounting – A method of accounting that recognizes the financial effect of transactions, events,andinter-fundactivitieswhentheyoccur,regardlessofthetimingofrelatedcashflows.

AccruedExpense – An expenseincurredduringthecurrent accountingperiod but whichisnot paid until asubsequentaccountingperiod.

AccruedRevenue–Revenueearnedduringthecurrentaccountingperiodbutwhichisnottobecollected untilasubsequentaccountingperiod.

ActuarialLiability– Theportionofthepresentvalueofbenefitsalreadyearnedbythe employeebut not paiduntilafutureevent.

AdValorem–Abasisforalevyoftaxesuponpropertybasedonvalue.

AdValoremTaxes-(“Accordingtovalue”)isataxbasedonthevalueofrealestateorpersonalproperty.

Addendum-Anadditionorsupplementtoadocument.

AgencyFund–Afundconsistingofresourcesreceivedandheldbythegovernmentalunitasanagentfor others.

AppraisedValuation-ThevalueplaceduponrealestateorotherpropertybytheCountyAppraiser.

Appropriation–AnauthorizationbytheCityCommissiontoincurobligationsandtoexpendpublicfunds for a stated purpose. An appropriation is usually limited in amount and as to the time when it may be expended.

Arbitrage-ReferstotherebateorpenaltyamountduetotheInternalRevenueServicewherefundsreceived from the issuance of tax-exempt debt have been invested and excess interest earnings have occurred, or where tax-exempt bond proceeds are not spent for their intended purpose within the times permitted by federalregulation. Asusedinthispolicy,‘excessinterestearnings’meansinterestearnedatarateinexcess ofthearbitragepermittedyieldonanyindividualbondissue.

AssessedValuation- A fixed percentage of the appraised valuation, as appraised by the County Appraiser.

Assets –Probable future economic benefits obtainedor controlledby a particular entityasa result of past transactionsorevents

AssignedFundbalance-ThecashbalanceintendedforaspecificusebytheCitythatareneitherrestricted norcommitted. TheCommissionorCityManagertowhichtheCommissiondelegatedauthoritytoassign amountsforspecificpurposesexpressesintent.

Audit–Amethodicalexaminationoftheutilizationofandchangesinresources. Itconcludesinawritten report of the findings. A financial audit is a test of the management’s financial statements and internal accounting control procedures to determine the extent to which internal accounting controls are both availableandbeingused. ItdetermineswhetherthefinancialstatementsfairlypresenttheCity’sfinancial conditionandresultsofoperations.

Available (Undesignated)FundBalance – This refersto the fundsremainingfromthe prior year,which areavailableforappropriationandexpenditureinthecurrentyear.

BalancedBudget–Abudgetinwhichtotalrevenuesareequaltoorgreaterthantotalexpenditures.

BalanceForward–AcashbasisportionofthefundbalancerequiredbyKansasstatueforbudgeting purposes. Itiscomprisedofcashandequivalentbalanceslesscurrentliabilities(suchasaccounts payableandwagespayable)andencumbrances. Thebalanceforwardisaddedwithbudgetedrevenuesto calculatethetotalresourcesavailableforbudgetedexpenditures.

BasisofBudgeting-Methodusedtodeterminewhenrevenuesandexpensesarerecognized forbudgetingpurposes.

BestValue-Aselectionofaproductorservicethatwasbasedonbothpriceandqualitative Componentsofabidandtheawardarenotnecessarilytothelowestbidder,butratherontheofferdeemed most advantageous and of greatest value to the City. Qualitative considerations include items such as technicaldesign,technicalapproach,qualityofproposedpersonnel,andormanagementplan.

Bid-AwrittenoffertoperformacontracttoprovidegoodsorservicestotheCityinresponseto abidopportunity.

Blended Component Unit – Entities for which the elected officials of a government are financially accountable and organizations whose exclusion would cause a government's financial statements to be misleading.

Bond-Awrittenpromisetopayaspecificamountofmoney,calledfacevalue,atafixedtimeinthefuture, calledthedateofmaturity,andcarryinginterestatafixedrate,payableperiodically.

BondIndebtedness-Theportionofagovernment’sdebtrepresentedbyoutstandingbonds.

Budget-Aplanoffinancialoperationincludinganestimateofproposedexpendituresforagivenperiodof time,andproposedmeansoffinancingthem.

BudgetAmendment-Aformalchangetothebudgetduringtheyeartoincreaseexpenditurelimits.

BudgetControl–ThecontrolormanagementoftheapprovedBudgetforkeepingexpenditureswithinthe limitationsofavailableappropriationsandavailableresources.

Budget Hearing- The formal hearing for the budget to be presented to the governing body for adoption andapproval.

Budget Law- A series of the Kansas Statutes (K.S.A. 79-2925 to 79-2937) which includes specific requirements for preparing an annual budget document. The budget sets a limit on expenditures and tax levies.

BudgetaryFundBalance-Representsonlytheaccumulatedamountfromprioryearsbasedonbudgetary basis.

BudgetedFund-Afundthatisrequiredbystatutetobebudgeted.

Buildings- All permanently walled and/or roofed structures, along with all permanent systems, such as HVAC,drainage,plumbing,etc.

Capital Asset-Tangibleorintangibleassetswithanacquisitioncostgreaterthan$5,000andanestimated usefullifeexpectancygreaterthanonebusinesscycle.

CapitalExpenditures-Anexpenditurethatresultsintheacquisitionoforadditiontocapitalassets.

Capital Fund- Funds that account for capital the transactions associated with project revenues and expenditures.

CapitalImprovements-Expendituresrelatedtotheacquisition,expansion,orrehabilitationofanelement ofthegovernment’sphysicalfacilitiesorinfrastructure.

CapitalOutlay-Paymentsmadeincashorcashequivalentstopurchaseacapitalassetorextendacapital asset’susefullife.

Capital Project- Major Construction, acquisition, or renovation activities, which add value to a government’sphysicalassetsorsignificantlyincreasestheirusefullife.

Capital ImprovementProgram- Aplanthatservesasaguidefortheefficientandeffective provisionof publicfacilities,outliningtimingandfinancingschedulesofcapitalprojectsforafive-yeartimeperiod.

CashBasisofAccounting–Themethodofaccountingthatrecognizesrevenuesandexpensesatthetime cashisreceivedorpaidout.

Cash Basis Reserves- An amount of money budgeted in the Bond Fund to assure there is adequate cash flow.

Cash Currency on Hand Demand- deposits in other types of accounts or cash pools that like demand deposits.

CashEquivalents–Shortterm,highlyliquidinvestmentsthatarereadilyconvertedtocash.

Challenge-Awrittenobjectionbyaparticipatingbidderregardingabid,proposal,orquote.

Charges for Services- A revenue source that represents a reimbursement for services provided, such as utilities,facilityrentals,inspectionfees,parksuserfees,etc.

CharterOrdinance- Thedocumentusedbycitiestoexemptitselffromanon-uniformstatestatuteusing constitutionalhomerule.

Collusion-Whentwoormorepartiesacttogethersecretlytoachieveafraudulentorunlawfulactssuchas unlawfulactivitiesimpactingcompetitivebidding. Thismayinhibitfreeandopencompetitioninviolation ofantitrustlaws.

Commission-Thelegislative bodyof the City,made upof membersofthecommunityelectedatlarge by popularvote.

CommittedFundBalance- The cash balance that can only be used for specific purposes determined bya formal action(resolution/ordinance)oftheCity’shighestlevel ofdecision-makingauthority-the City Commission. Commitments may only be lifted by taking the same formal action that originally imposed therestriction.

Commodities- Expendable items that are consumable and/or have a short life span that is within one businesscycleandwhosecostisbelowaspecificthresholdestablishedbymanagement,suchassmalltools, officesupplies,etc.

Community Improvement District (CID) - May be either a political subdivision or a not-for-profit corporationandaredefinedgeographicareas.CID’sareorganizedforthepurposeoffinancingawiderange of public-use facilities,establishing,andmanagingpoliciesandpublicservicesrelativetothe needsofthe district.

ComponentUnit-alegallyseparateorganizationforwhichtheelectedofficialsoftheprimarygovernment arefinanciallyaccountable.

ConstructioninProgress(CIP)-Includesallcostsoflabor,material,andancillarycostsaccumulatedon a project that is not, yet completed. Once placed in service, the asset is transferred from CIP to the appropriateassetclassification.

Contingency- A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contract- Any written instrument or electronic document containing elements of offer, acceptance, and considerationtowhichtheCityisapart.

Contractor- Anindividual,company,corporation,firm,orcombinationthereofinwhichtheCityenters intoacontractforprocuringgoodsorservices.

Contractualservices-Servicerenderedbyprivatefirms,individuals,orothergovernmentalagencies,such asutilities,rent,maintenanceagreements,and/orprofessionalservices.

ControlledAsset-Controlledassetsarethoseitemswithanacquisitioncostoflessthan$5,000,butwhich areparticularlyatriskorvulnerabletotheftorloss.

Cooperative Purchasing- A process by which two or more jurisdictions cooperate to purchase from the samevendor.

CostReimbursementbasis–Settingchargessothattestsaresystematicallyrecoveredonabreak-even basis.

County Clerk’s Budget Information- The valuation and other information needed to prepare a budget, availableJune15.

CountyTreasurer’sReport-Areport,whichshowsthedistributionoftaxesmadebythecountytreasurer forthepreviousyear.

COVID-19 - the infectious disease caused by the coronavirus, SARS-CoV-2, which is a respiratory pathogen.

Debt- An obligation resulting from borrowing money or purchasing goods and services. It includes general obligation bonds, revenue bonds, temporary notes, state revolving loans, and lease purchase agreements.

Debt Service Fund- a governmental fund used to pay for the interest and principal payments of the organization

Debt Capacity- An assessment of the amount of debt an entity can repay in a timely manner without jeopardizingitsfinancialviabilityand/orwithoutviolatingrestrictionsplacedbygoverningbodies.

Delinquent Taxes – Taxes remaining unpaid after the due date. Unpaid taxes continue to be delinquent untilpaid,abated,orconvertedintoalienonproperty.

Department – A major unit of organization in the City of Leavenworth comprised of sub-units named divisionsorcostcentersandresponsiblefortheprovisionofaspecificpackageofservices.

Depreciation- A non-cash expense those results from the use of long-lived assets. It is measured by allocatingtheacquisitioncostofanassetoveritsestimatedusefullife.

Design-Build-AprojectdeliverymethodinwhichtheCitycontractswithasingleentityforboththedesign andconstruction/implementationofaproject.

Designee-AdulyauthorizedrepresentativeofaDepartmentDirector

Discrete presentation – Method of reporting financial data in one or more columns separate from the financialdataoftheprimarygovernment

Economic Resource Measurement - Focus a set of financial statements reports used in proprietary and trustfundthatfocusesonallinflows,outflows,andbalancesaffectingorreflectinganentity’snetposition.

Discretely Presented – a method of reporting financial information that is reported in a separate column inthegovernment'sgovernment-widefinancialstatements.

Economic Development- The effort to attract new business and industryand retain existingbusiness and industry.

Emergency Purchases- A purchase made outside of the normal procedures when a lack of which would threaten:

1)ThefunctioningoftheCitygovernment

2)Thepreservationorprotectionofproperty,machinery,orequipment

3)Thehealthorsafetyofanyperson

Employer Contribution- Amount of benefit payments employer make compared to the annual required contribution.

Encumbrance – Commitment related to an unperformed contract for goods and services. Encumbered fundsmaynotbeusedforanypurpose.

EnterpriseFunds-Funds that account for activitiesfor whichafeeis chargedtoexternal usersfor goods andservices,suchaswastewater,refuse,sewer,andstormwater.

Equipment- Vehicles and equipment which meets the definition of capital assets, is movable in nature, retainsitsoriginalshapeandappearancewithuse,isnon-expendable,andisnotpermanentlyattachedtoa building.

Exchange Like Transaction – a transaction in which each party receives and sacrifices something of approximateequalvalue.

Expenditures-Includescashpaymentsplusanyencumbrancesforbudgetarypurposes.

FiduciaryFund–Anyfundheldbyagovernmentalunitasanagentortrustee.

Fiscal Year – A 12-month period of time to which the annual budget applies and at the end of which a governmental unit determines its financial position and the results of its operations. The City of Leavenworth’sfiscalyearisacalendaryearofJanuary1toDecember31.

FringeBenefits–EmployershareofFICAtaxes,healthinsurance,lifeinsurance,workmencompensation, unemploymenttaxes,andretirementcontributionsmadeonbehalfoftheCity’semployees.

Full-Time Equivalents (FTE) – The conversion of all full-time, part-time, and temporary employees to theamountoffull-timeemployeesthatwouldberequiredforthehoursworked. Twopart-timeemployees working20hourseachwouldequaloneFTE.

Fund-Anindependentfiscalandaccountingentityincludingallcashwithrelatedliabilitiesorobligations.

FundBalance-Themeasureoffinancialresourcesavailableinagovernmentalfund. Thecontextoffund balance for reporting purposes is different from the context for budgeting purposes. The GAAP context separatesfundbalanceintocategoriesdependingonthelevelofconstraintsplacedontheuseofthefunds.

General Fund- The City’s primary operating fund that accounts for services not otherwise specified in a separatefund.

General ObligationBonds- Bonds backed by the full faith and credit of the City. Bondholders have the powertocompeltheCitytolevypropertytaxestorepaythebonds,ifnecessary.

Goal – A goal is a statement of desired conditions to be maintained or achieved through the efforts of an organization

GovernmentalFunds–Thiscategoryoffundsincludestypicalgovernmentalactivitiesandincludesfunds such as the General Fund, Special Revenue Funds, and the Debt Service Fund. These funds are set up to measure current expendable financial resources (only current assets and current liabilities) and use the modifiedaccrualbasisofaccounting.

Grant – A contribution of assets (usually cash) from one government unit or organization to another. Typically, these contributions are made to local governments from the state or federal governments to be usedforspecificpurposesandrequiredistinctivereporting.

ImpactFee–Feeschargedtocoverinpartorwhollythecostofimprovements.

Improvements Other than Buildings- Includes permanent improvements to assets, which cannot be classifiedasabuildingwiththeexceptionofthoseimprovementsthataremadewith/toinfrastructure.

InformalSolicitations-Purchasesunderacertaindollarthresholdmaybemadebyeitherverbalorwritten quotes.

Infrastructure- Roads, streets, bridges, curbs, gutters, sidewalks, traffic signals, drainage systems, storm culverts,andlightingsystems.

InsuranceFireRating(ISO)-AlsoreferredtoasafirescoreorPublicProtectionClassification(PPC),is ascorefrom1to10thatindicateshowwell-protectedyourcommunityisbythefiredepartment.IntheISO ratingscale,alowernumberisbetter:1isthebestpossiblerating,whilea10meansthefiredepartmentdid notmeettheISO's minimumrequirements.

Intangible Assets- Assets with a useful life exceeding a reporting cycle that lack physical substance, are notfinancialinnature,andarenotheldforprofit.

InterfundTransfers- Flowsofassets-forexamplecashorgoods,betweenfundsandblendedcomponent unitsof the primarygovernmentwithouttheequivalent flowof assetsinreturnandwithout arequirement forrepayment(includesbothrevenuesandexpenditures). Usuallyclassifiedas“Othersourcesanduses”.

Internal Service Fund a fund used to track goods or services shifted between departments on a cost reimbursementbasis.

Investment–Securitiesheldfortheproductionofincomeintheformofinterestanddividends.

Invitationforbids(IFB)-Alldocumentsusedtosolicitcompetitiveormulti-stepbids.

Land-IncludesallrealestateownedbytheCitywiththeexceptionofrealestatethatcontainsinfrastructure.

Lease Agreements- The City enters into a lease agreement with another party (typically a third-party vendor) to take temporary possession of an asset over a defined period at a pre-arranged payment, made from operating revenues. The Commission appropriates lease payments unless it chooses not to under Kansascashbasislaw. Attheendoftheleasingterm,ownershipoftheassetremainsintheleasingparty.

Lease/Purchase Agreements- The City enters into a lease/purchase agreement with another party (typically a third-party vendor) to lease an asset over a defined period of time at a pre-arranged annual payment. Lease/purchase payments are made primarily from operating revenues. The City Commission appropriates annual lease/purchase payments unless it chooses not to appropriate under the Kansas cash basislaw. Iflease/purchasepaymentsarenotappropriated,ownershipofthepropertyremainsintheleasing party. Attheconclusionoftheleaseterm,theCityeitherreceivesunencumberedownershipoftheassetor receivesanoptiontopurchasetheassetatapredeterminedprice

Legal Debt Margin- The difference between the amount ofdebtordebtservice the government is authorizedtocarryandtheamountofdebtordebtservicethegovernmentisactuallycarrying.

Liability -A future sacrifices of economic benefitsthat theentityisobligedto make to other entities as a resultofpasttransactionsorother past events..

MajorFund-Fundswhoserevenues,expenditures/expenses,assets,orliabilities(excludingextraordinary items)areatleast10percentofcorrespondingtotalsforallgovernmentalorenterprisefundsandatleast5 percentoftheaggregateamountforallgovernmentalandenterprisefunds.

ModifiedAccrualBasis-Methodofaccountingthatrecognizesrevenueswhentheybecomeavailableand measurableand,withafewexceptions,recordsexpenditureswhenliabilitiesareincurred

Non-Major Funds– Funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinaryitems)arelessthan10percentofcorrespondingtotalsforallgovernmentalorenterprisefunds andlessthan5percentoftheaggregateamountforallgovernmentalandenterprisefunds.

Non-RecurringCapitalExpenditures-Expensesthatareunlikelytooccuragaininthenormalcourseof business.

Non-spendable- Includes amounts that are not spendable in any form or are legally or contractually requiredtoremainintact.

OriginalBudget-Thefirstlegallyadoptedbudget.

OtherFinancingSources-Increasesinnetpositionofgovernmentalfundsotherthanrevenues.

OtherFinancingUses–Decreasesinnetpositionofagovernmentalfundotherthanexpenditures.

Overlapping Debt - Outstandinglong-term debt or financial obligations of onepoliticaljurisdiction that alsofallspartlyinanotherjurisdiction.ExamplesincludeCity,CountyandSchoolDistricts.

PensionBenefits–Retirementincomeandallbenefitotherthanhealthcarethatisprovidedtoemployees.

PerformanceMeasures–amethodoftrackingandreportingservicelevels.

Pilot–PaymentinLieuofTaxes.

Purchasing Agent- City employee assigned to the Finance office designated with the authority and responsibilityforpurchasing

Refunding–Issuancefornewdebtwhoseproceedsareusedtorepaypreviouslyissueddebt.

Recurringcapitalexpenditures–Expensesthatarelikelytooccuragaininthenormalcourseofbusiness.

Repurchasing Agreement – Transfers of cash/ securities between governments and financial institutions inexchangeforpromisestorepayprincipal&interest.

RequestforProposal(RFP)-Adocumentusedtosolicitproposalsfrompotentialprovidersforgoodsand services

RequestforQualifications- Refers to the pre-qualificationstage of the procurement process. Only thoseproponentswhosuccessfullyrespondtotheRFQandmeetthequalificationcriteriawill beincluded inthesubsequentRequestforProposals(RFP)solicitationprocess.

RequestforQuotes-Arequestmadetovendorsfornon-repetitivepurchasesbelowacertaindollaramount, maybeeitheraverbalorawrittenquotedependingonthedollarthreshold.

ResourcesAvailable-Thetotalcashavailabletofundthebudget.

Restricted Fund Balance- Amounts that can only be spent for specific purposes stipulated by external sourceseitherconstitutionallyorthroughlegislation.

Revenues- Funds that the government receives as income. It includes such items as tax payments, fees fromspecificservices,receipts fromother governments; forfeitures, grants, andinterestincome.to benefit thoseproperties.

SpecialAssessment-Compulsorylevymadeagainstcertainpropertiestodefrayallorpartofthecostofa specificimprovementorservicedemand

Special Assessment Bonds- Bonds issued to develop facilities and basic infrastructure for the benefit of properties within the assessment district. Assessments are levied on properties benefited by the project. The issuer’s recourse for nonpayment is foreclosure and the remaining debt becomes the City’s direct obligation,repaidfrompropertytaxes.

SpecialRevenueFunds-Fundsthataccountforrevenuesourcesandusesthataredesignatedforaspecific purpose.

Specification- A precise description of the physical or functional characteristics of a product, goods, or servicesthepurchaserisseekingtobuyandwhatabiddermustdotoberesponsiveinordertobeawarded a contract. Specifications generally fall under the following categories: design, performance, qualified productslistandsamples. Mayalsobeknownasapurchasingdescription.

TaxIncrementFinancing(TIF)–isapublicfinancingmethodthatisusedasasubsidyfordevelopment ofblightedareas,infrastructure,andotherpublicimprovements.

Taxlevy-Thetotalamounttoberaisedbygeneralpropertytaxesforthepurposesspecifiedintheapproved Citybudget.

Taxrate-Theamountoftaxleviedforeach$1,000ofassessedvaluation.

Temporary Notes- A temporary debt incurred by states, local governments, and special jurisdictions. Municipalnotesareusuallyissuedwithamaturitylengthof12months,althoughmaturitiescanrangefrom 3monthsto3years.

Unallocated depreciation – Depreciation not properly reported as a direct expense of a function or program.

UnassignedFundBalance- This is the residual classification for the remaining balances. It includes allamountsnotcontainedinotherclassificationsandtechnicallyavailableforanypurpose.

UnencumberedCashBalance-Thecashbalanceasshownintheaccountingrecordsforthefund,lessany outstandingencumbrances.

UnearnedRevenue–Aliabilityforresourcesreceivedpriortorevenuerecognition

Unrestricted fund balance – The difference between total fund balance of a government and its nonspendableandrestrictedbalance

Vendor-Asupplier/sellerofgoodsandservices. Areferencetoaproviderofproductorservice.

APPENDIX C

Glossary of Acronyms

AAP Annual Action Plan

ACH Automated Clearing House

ADA Americans with Disabilities Act

ARC Annual Required Contribution

APWA American Public Works Association

BAN Bond Anticipation Note

CAFR Consolidated Annual Financial Report

CAPER Consolidated Annual Performance and Evaluation Report

CD Certificate of Deposit

CID Community Improvement District

CDBG Community Development Block Grant

CIAP Comprehensive Improvements Assistance Program

CIP Capital Improvements Program

COVID Coronavirus Disease

CPI Consumer Price Index (as published by the US Department of Labor)

CVB Convention & Visitors Bureau

DOHE/KDOHE Kansas Department of Health & Environment

DOL/KDOL Kansas Department of Labor

DOR/KDOR Kansas Department of Revenue

DOT/KDOT Kansas Department of Transportation

EFT Electric Funds Transfer

EMT Emergency Medical Transport

EPA Environmental Protection Agency

ESG Emergency Solutions Grant

FFE Federal Funds Exchange

FICA Federal Insurance Contributions Act

FTE Full – Time Equivalent

FY Fiscal Year

GAAP Generally Accepted Accounting Principals

GASB Governmental Accounting Standards Board

GFOA Government Finance Officers Association

GIS Geographic Information Services

GO Bonds General Obligation Bonds

GPS Global Positioning System

HCV Housing Choice Voucher

HIDTA High Intensity Drug Trafficking Areas program

HR Human Resources

HUD Department of Housing and Urban Development

HVAC Heating, Ventilation, and Air Conditioning

ICMA International City/County Management Association

ISO Insurance Services Office

LCDC Leavenworth County Development Corporation

LEPC Local Emergency Planning Committee

LHA Leavenworth Housing Authority

KDOT Kansas Department of Transportation

KERIT Kansas Eastern Regional Insurance Trust

KHRC Kansas Housing Resources Corporation

KLINK Kansas Highway Connecting Links

KOMA Kansas Open Meetings Act

KORA Kansas Open Records Act

KPERS Kansas Personnel retirement system

KP&F Kansas Police & Fire retirement system

K.S.A. Kansas Statues Annotated

M&R Maintenance & Repairs

MARC Mid-America Regional Council

NRA Neighborhood Revitalization Area

OPEB Other Post Employment Benefits

OMB Office of Management and Budget

PAC Performing Arts Center

PILOT Payment in Lieu of Taxes

PSAP Public Safety Answering Points

RFCC or CC Riverfront Community Center

RHSCC Regional Homeland Security Coordinating Committee

ROW Right of Way

SRO School Resource Officer

TAN Tax Anticipation Note

TIF Tax Increment Financing

USP United States Penitentiary

VA Department of Veteran Affairs

VASH Veterans Affairs Supportive Housing

WWTP Waste Water Treatment Plant

We,theundersigned,officersof

certifythat:(1)thehearingmentionedintheattachedpublicationwasheld; (2)aftertheBudgetHearingthisbudgetwasdulyapprovedandadoptedasthe maximumexpendituresforthevariousfundsfortheyear2025;and (3)theAmounts(s)of2024AdValoremTaxarewithinstatutorylimitations. 2025AdoptedBudget Amountof2024

Allocationof MV,RV,16/20M,CommercialVehicle,andWatercraftTaxEstimates

Allocation forYear2025

CityofLeavenworth

ScheduleofTransfers

STATEMENTOFINDEBTEDNESS

***Ifleasing/rentingwithnointenttopurchase,donotlist--suchtransactionsarenotlease-purchases.

SYSTEMS

BudgetedYear:2025

Libraryfoundin:CityofLeavenworth Leavenworth

AsprovidedinKSA79-2553 et seq., twotestsareusedtodetermineeligibilityforStateLibraryGrant. If thegrantisapproved,thenthemunicipality'slibrarywillbepaidthegrantonFebruary15of eachyear.

Firsttest:

Qualifyforgrant: Qualify Second

Qualifyforgrant: NotQualify

Overalldoesthemunicipalityqualifyforagrant? Qualify

Ifthemunicipalitywouldnothavequalifiedforagrant,pleaseseethebelownarrativeforassistancefrom

No. 6

FUNDPAGEFORFUNDSWITHATAXLEVY

CityofLeavenworth

4,338,519

CityofLeavenworth

-DetailPage2

(Note:Shouldagreewithgeneralsub-totals.) PageNo. 7c

Cityof Leavenworth

FUNDPAGEFORFUNDSWITHNOTAXLEVY

CPASummary

Cityof Leavenworth

PAGEFORFUNDSWITHNOTAXLEVY

AdoptedBudget

CPASummary

CityofLeavenworth

FUNDPAGEFORFUNDSWITHNOTAXLEVY

AdoptedBudget

Cityof Leavenworth 2025

FUNDPAGEFORFUNDSWITHNOTAXLEVY

Budget

CPASummary

CityofLeavenworth 2025

FUNDPAGEFORFUNDSWITHNOTAXLEVY

CityofLeavenworth

FUNDS(A)

(Only the actual budget year for 2023 is reported)

Non-BudgetedFunds-A (1)FundName: (2)FundName: (3)FundName: (4)FundName: (5)FundName:

Salaries&Personnel264,671Salaries&Personnel2,125Salaries&Personnel126,226N/Afundclosed Salaries&Personnel76,352 ContractualServices454,367HousingAssistance9,860ContractualServices2,298,379 ContractualServices177,630

Thesetwoblockfiguresshouldagree.

CityofLeavenworth

(Only the actual budget year for 2023 is reported)

Non-BudgetedFunds-B (1)FundName: (2)FundName: (3)FundName: (4)FundName: (5)FundName:

ResourcesAvailable:67,750ResourcesAvailable:111,552ResourcesAvailable:62,803ResourcesAvailable:3,891,104ResourcesAvailable:1,005,5155,138,724

TransfertoStreetsProjects 67,750Refunds 11,505 Salaries&Personnel1,050 TrasnfertoStreetsProjectFund1,005,515 Commodities 11,539OperatingTransfers25,016ContractualServices584,469

TransfertoGeneralFund30,844

TransfertoCIPSalesTax 246,753

TransfertoCWSalesTax 81,125

TotalExpenditures67,750TotalExpenditures23,044TotalExpenditures62,341TotalExpenditures2,452,639TotalExpenditures1,005,5153,611,289 CashBalanceDec310CashBalanceDec3188,508CashBalanceDec31462CashBalanceDec311,438,465CashBalanceDec31

No. 19 **Note:Thesetwoblockfiguresshouldagree.

CPASummary

CDBG PoliceSeizure PoliceGrant CapitalProjects

CityofLeavenworth

NON-BUDGETED

FUNDS

(C)

(Only the actual budget year for 2023 is reported)

Non-BudgetedFunds-C (1)FundName: (2)FundName: (3)FundName: (4)FundName: (5)FundName: Unencumbered

StreetProjects GrantMatchingFund

Fund BlightElimination

Receipts: Receipts: Receipts: Receipts: Receipts: FFEFunds 455,196FederalGrants 22,014FederalGrants 4,385,902 ChargesforServices7,948

TransferfromCWSalesTax3,438,830 TransferfromGeneralFund 588,828

TransferfromSpecialProjects1,005,515

TransferfromCDBG 67,750

TransferfromARPA535,846

ResourcesAvailable:7,239,206ResourcesAvailable:610,842ResourcesAvailable:7,184,688ResourcesAvailable:6,600ResourcesAvailable:81,85215,123,188 Expenditures: Expenditures: Expenditures: Expenditures: Expenditures: ContractualServices222,436ContractualServices266,342ContractualServices369,971 TransfertoCapitalProjects 6,600ContractualServices5,563 Commodities 109,520 Commodities

TransfertoCapitalProjects 695,345

TransfertoStreetsProjects 535,846

TransfertoSewerFund1,451,424

TotalExpenditures2,072,440TotalExpenditures266,342TotalExpenditures4,385,902TotalExpenditures6,600TotalExpenditures 15,0316,746,315 CashBalanceDec315,166,766CashBalanceDec31344,500CashBalanceDec312,798,786CashBalanceDec310CashBalanceDec3166,821 8,376,873 ** 8,376,873 **

Summary PageNo. 20

**Note:Thesetwoblockfiguresshouldagree. SpecialParkFund

NOTICEOF HEARINGTOEXCEEDREVENUENEUTRALRATEANDBUDGETHEARING

Thegoverningbodyof Cityof Leavenworth willmeetonAugust27,2024at6:00PMatCityHall@100N5thSt.Leavenworth,KS forthepurposeofhearingand answeringobjectionsoftaxpayersrelatingtotheproposeduseofallfundsandtheamountofadvaloremtax.

DetailedbudgetinformationisavailableatCityHall@100N5thSt.Leavenworth,KS andwillbeavailableatthishearing.

BUDGETSUMMARY

ProposedBudget2025ExpendituresandAmountof2024AdValoremTaxestablishthemaximumlimitsofthe2025budget. EstimatedTaxRateissubjecttochangedependingonthefinalassessedvaluation.

ratesareexpressedinmills

Neutral Rate as defined by KSA 79-2988 CityOfficialTitle: CityClerk

SarahBodensteiner