Proposed - City of Leavenworth 2025 Operating Budget and the 2025-2029 Capital Improvement Program by City of Leavenworth, Kansas

2025 Opera ng and 2025 – 2029 CIP Budget TABLE OF CONTENTS Introduc on and Table of Contents Page  Table of Contents 1  Transmi al Le er 5  Elected and Appointed Officials 16  Budget Management Team 17  Mission Statement 18  Organiza on Chart 19  Community Profile 20 Budget Presenta on Page 8:30 2025 – 2029 Capital Improvements Program  CIP Summary: Overview and Funding Sources 30 9:00 Public Works  Engineering Overview 43 o Engineering 44 o Buildings & Grounds 47 o Inspec ons 48 o Street Ligh ng 51 o Airport 52 o Library Maintenance 53 9:15  MSC Overview 54 o Garage 55 o Service Center 58 9:30  Streets Fund Overview 61 o Streets & Alley Maintenance 62 o Traffic 65 o Sidewalks & Curbs 68 9:45  Sewer Fund Overview 70 o Sewer Plant 71 o Sewer Collec on 75 o Storm Sewers 78 o Sewer Capital Projects 81 10:15  Refuse Fund Overview 82 o Refuse Collec ons 83 o Refuse Disposal 87 o Refuse Restricted 90 10:30  Storm Water Capital Projects Fund Overview 91 o Storm Water Capital Projects 92 11:00 Human Resources  Human Resources Overview 95 o Human Resources Department 96 Page 1

City of Leavenworth

Budget Presenta on

Con nued Page 11:15 City Clerk’s Oﬃce  City Clerk’s Oﬃce Overview 98 o City Clerk’s Department 99 11:30 Informa on Technology  IT Division Overview 102 o IT Division 103 11:45 Planning, Community Development, and Housing  Planning & Community Development Overview 106 o Planning & Zoning Division 107 o Code Enforcement 109 o Rental Coordinator 112  Community Development Fund Overview 114 o CDBG Administra on Division 115 o Community Development Block Grant Program 117  Planters II Fund Overview 119 o Planters II Administra on Division 120 o Planters II Program Division 122 o Planters II CFP Division 126  Voucher Choice Program Overview 127 o Voucher Choice Administra on Division 128 o Voucher Choice Program Division 131 12:00 Lunch Break

Budget Presenta on Page 1:00  LCDC 132 1:15  Main Street 136 1:30  Library 140 1:45 Conven on and Visitors Bureau  CVB Fund Overview 147 o CVB Division 148 o City Fes val Division 152 2:00 Fire Department 154  Fire Department Overview o Fire Department Administra on Division 155 o Fire Suppression Division 158 o Fire Preven on Division 161 2:30 Parks & Recrea on Fund  Recrea on Fund – Revenue Overview 163  Recrea on Fund Overview 164 o Recrea on Division 165 o Aqua cs Division 168 o Performing Arts (PAC) Division 171 o Community Center Division 172 o RFCC Facility Maintenance Division 175 Page 2

Resume

Budget Presenta on – Con nued

Page o Riverfront Park Division 177 o Parks Division 179  Special Parks Gi s Fund Overview 183 o Special Parks Gi s Fund 184 3:00 City Administra on  City Commission Overview 185 o City Commission Division 186  City Administra on Division 188 o City Manager’s Oﬃce 189 o Legal Division 192 o Municipal Court Division 194 o Con ngency Division 197 o Civil Defense Division 198  Proba on Overview 199 o Proba on Fund 200  Economic Development Overview 203 o Economic Development Fund 204  Business & Technology Park Overview 207 o Business & Technology Park Fund 208 3:30 Police Department 209  Police Department Overview o Police Department Administra on Division 210 o Dispatch Division 213 o Police Opera ons Division 215 o Animal Control Division 219 o Parking Division 222  Police Grants Overview 223 o Police Grants Fund 224  Police Seizure Overview 225 o Police Seizure Fund 226 4:00 Finance  Finance Department Overview 227 o Finance Department Division 228 o General Revenue Division 231 o City Wide Division 233  Bond & Interest Fund Overview 235 o Bond & Interest Fund 236  ARPA Fund Overview 237 o ARPA Fund 238  Police & Fire Pension Funds 239  Sales Tax Funds Overview 242 o CIP (Local) Sales Tax Fund 243 o County Wide Sales Tax Fund 244 Page 3

Con nued Page  Project Funds Overview 245 o Capital Projects Fund 246 o Streets Capital Projects Fund 248 o Grant Matching Capital Projects Fund 249  Auto TIF Overview 250 o Luxury & Import CID 251 o Zeck CID 252 o Zeck Sales Tax 253 o Zeck Property Tax 254  Hotel TIF Overview 255 o Downtown 256 o Downtown CID 257 o North Gateway CID 258 o 612 Metro Redevelopment 259 o 4th & Metropolitan 260  Retail Tif Overview 261 o Price Chopper 262 o MAPS 263 4:15 Wrap Up  General Fund Overview 264 Appendices  Appendix A – Summary of Financial Policies 265  Appendix B – Glossary of Terms 268  Appendix C – Glossary of Acronyms 278 Page 4

Budget Presenta on -

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.

Page 5

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.

ii Page 6

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.

iii Page 7

•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.

iv Page 8

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.

V Page 9

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.

2024 2025 CVBFund 1,573,9081,649,512 ProbationFund 346,258302,686 StreetsFund 1,426,694

Economic

1,910,899

CIP

Countywide

Fund 5,906,502

Capital

9,885,417

Streets

8,414,731

Grant

Sewer

8,753,980

Refuse

StormWaterCapitalProjectsFund 2,465,5021,559,503 AutoTIFFund 879,906820,000 HotelTIFFund 1,131,0161,119,381 RetailTIFFund 144,124195,000 Total 54,270,513 38,178,119

1,661,119

DevelopmentFund

2,072,274

SalesTaxFund 4,517,7984,431,500

SalesTax

5,126,395

ProjectsFund

2,569,871

CapitalProjectsFund

2,319,749

MatchingCapitalProjectsFund3,198,3341,472,008

Fund

8,798,691

Fund 3,715,4444,080,430

vi Page 10

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

vii Page 11

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.

viii Page 12

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%.

Ad Valorem Taxes

Thefollowingtableillustratesthe2025advaloremtaxlevy(priortothedelinquencyratecalculation) requiredbyeachCityFund.

Mill Levies

Thetablebelowillustratesthe2024milllevyrateforeachCityFundrequiringadvaloremtaxsupport giventheassessedvaluationdataprovidedbytheCountyClerk.

Total

RealProperty PersonalProperty StateAssessedUtilities

2024 Budget $288,063,525 2,646,929 13,286,865

2025 % Budget Variance $299,151,561$11,088,036 2,789,998 142,569 13,858,940 572,075 $315,799,999

$303,997,319

$11,082,680

2024 2025 % Fund Budget Budget Variance GeneralFund $4,368,138$4,338,505 -0.68% Recreation 491,564 510,649 3.88% Bond&Interest 1,877,791 2,197,968 17.05% FirePension 98,191 51,475 -47.58% PolicePension 14,288 6,316 -55.79% Subtotal - City 6,849,972 7,104,913 3.72% LibraryFund 1,063,687 1,100,923 3.5% LibraryEmployeeBenefits 282,717 308,764 9.21% Subtotal - Library 1,346,404 1,409,687 4.70% Total $8,196,376 $8,514,600 3.88%

2024 2025 Mill % Fund Budget Budget Variance Variance GeneralFund 14.369 13.738 -0.631 -4.39 Recreation 1.617 1.617 0.0 0% Bond&Interest 6.177 6.960 0.78312.68% FirePension 0.323 0.163 -0.160-49.54% PolicePension 0.047 0.020-0.0.27-57.45% Subtotal - City 22.533 22.498 -0.0349 -0.16% LibraryFund 3.499 3.486 -0.37% LibraryEmployeeBenefits 0.930 0.978 5.16% Subtotal - Library 4.429 4.464 -0.013 0.048 0.0349 0.79% Total 26.962 26.962 0% ix Page 13

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

Page 14

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

xi Page 15

Griff

Jermaine

City of Leavenworth, Kansas

List of Elected and Appointed Officials

June 30, 2024

ElectedOfficials Position TermExpires

Martin Mayor 2025 Holly Pittman Mayor Pro Tem 2027 Nancy Bauder Commissioner 2027

Hingula Commissioner 2025

Wilson Commissioner 2025 AppointedOfficials Position LengthofService withCity Pat Kitchens Interim City Manager / Police Chief 34 years David Waters City Attorney 7 years Penny Holler Assistant City Manager 4 years Melissa Bower Public Information Officer 12 years Lona Lanter Human Resources Director 21 years Sarah Bodensteiner City Clerk 3 years Roberta Beier Finance Director 4 years Steve Grant Director of Parks & Community Activities 23 years Brian Faust Director of Public Works 4 years Dan Nicodemus Acting Police Chief 28 years Gary Birch Fire Chief 11 years Julie Hurley Director of Community Development 10 years Page 16

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, Finance Director Melissa Bower, Public Information Andrew See, Deputy Finance Director

Page 17

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.

Page 18

City of Leavenworth Organization Chart

Page 19

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.

Page 20

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.

Page 21

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.

Page 22

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.

Educational Attainment

High School or higher 92.2% Bachelor’s degree or higher 33.8% U.S. Census

Page 23

 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

Page 24

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

Institution Deposits Armed Forces Bank $1,173,909 Citizen’s Federal Savings Bank $138,970 Commerce Bank $24,744,749 Country Club Bank $1,672,002 Exchange Bank & Trust $497,638 Mutual Savings Association $245,297 The Citizens National Bank $206,548

Page 25

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.

Driving Distance (in Miles) Chicago 525 Dallas 554 Des Moines 209 Kansas City 28 Little Rock 454 Minneapolis 452 Oklahoma City 351 Omaha 174 St. Louis 281 Topeka 63 Tulsa 253 Wichita 201

City

Page 26

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

Census Population Percent Change 1860 7,4291870 17,873 140.6% 1880 16,546 -7.4% 1890 19,768 19.5% 1900 20,735 4.9% 1910 19,363 -6.6% 1920 16,912 -12.7% 1930 17,466 3.3% 1940 19,220 10.0% 1950 20,579 7.1% 1960 22,052 7.2% 1970 25,147 14.0% Page 27

U.S. Decennial Census and worldpopulationreview.com

U.S. Census

and elevation.maplogs.com

1980 33,656 33.8% 1990 38,495 14.4% 2000 35,420 -8.0% 2010 35,251 -0.5% 2020 37,351 5.9% 2023 37,034 -0.8%

Population by Gender Percent of Population Male 54.8% Female 45.2%

Bureau Ethnic Composition Percent of Population White 75.3% Black or African American 11.2% Hispanic or Latino 8.0% Two or More Races 8.8% Asian 1.6% American Indian and Alaska Native 0.5% Native Hawaiian or Other Pacific islander 0.1% U.S. Census Bureau Age Composition Percent of Population Persons under 5 years 7.5% Persons under 18 years 23.2% Persons 65 years and over 13.4% Median Age 36.4 years U.S. Census Bureau Average Climate Conditions Percent of Population January - Average High and Low Temperatures 39°F high/22°F low July - Average High and Low Temperatures 89°F high/70°F low Average Annual Rainfall 26.39 inches Average Annual Snowfall 7.12 inches Average Number of Days with Some Rain 131 Average Number of Days with Some Snow 17.5 Elevation 935 feet Weather-us.com

Page 28

Household Data Number of Households 13,285 Average Household Size 2.49 Persons living in the same house 1 year ago 69.4% Language other than English spoken at home 6.5% U.S. Census Bureau Crime Indices Per 1,000 Violent Crime 6.2 Non-violent Crime 31.6 Total Crime Index 32.5 Kansas Bureau of Investigation 2020 annual report Income Median Household Income $67,360 Per Capital Income $32,849 Individuals below poverty level 14.6% Children below poverty level 19.2% U.S. Census Bureau Homeownership Median Housing Price $163,800 Home Ownership Rate 50.0% U.S. Census Bureau Unemployment Comparison City of Leavenworth 3.0% State of Kansas 2.8% United States of America 4.0% June 2021 U.S. Bureau of Labor Statistics and May 2021 Kansas Department of Labor Page 29

AmountReq. 2025-202920252026202720282029 Total Unscheduled 3% 3% 3% 3% 3% 3,391,774 $ 3,493,528 $ 3,598,333 $ 3,706,283 $ 3,817,472 $ 18,007,391 $ (473,388) (477,438) (476,038) (474,338) (472,338) (2,373,538) $ (357,390) (360,693) (363,343) (365,438) (371,958) (1,818,820) $ (196,251) (190,000) (200,000) (200,000) (200,000) (986,251) $ (103,749) (110,000) (100,000) (100,000) (100,000) (513,749) $ (116,000) (116,000) (116,000) (116,000) (116,000) (580,000) $ (1,283,143) (1,695,750) (1,780,588) (1,869,652) (1,974,408) (8,603,540) $ 861,854 $ 543,648 $ 562,366 $ 580,857 $ 582,769 $ 3,131,493 $ 2,732,632 $ 2,814,611 $ 2,899,049 $ 2,986,021 $ 3,075,601 $ 14,507,915 $ 6,124,406 $ (2,077,894) (2,119,452) (1,465,472) (1,222,937) (1,016,111) (7,901,867) $ (149,163) (150,413) (151,513) (152,463) (148,263) (751,813) $ (279,125) - - - - (279,125) $ (63,847) (68,892) (70,958) (73,087) (75,280) (352,064) $ 162,603 $ 475,855 $ 1,211,106 $ 1,537,534 $ 1,835,948 $ 5,223,046 $ 1,024,458 $ 1,019,502 $ 1,773,472 $ 2,118,390 $ 2,418,716 $ 8,354,539 $ 375,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 375,000 $20,000 10,000 10,000 - - - 20,000 $310,200 75,000 235,200 - - - 310,200 $100,000 100,000 - - - - 100,000 $11,000 11,000 - - - - 11,000 $816,200 $ 271,000 $ 320,200 $ 75,000 $ 75,000 $ 75,000 $ 816,200 $ -$ 2,250,000 $ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 2,250,000 $2,250,000 $ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 2,250,000 $ -$ CapitalImprovementsProgram 2025-2029Program ScheduleofCapitalExpendituresbyFundingSource CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand UseTax) Estimated countywide sales & use tax revenue Less transfer to Debt Fund for Thornton Street Less transfer to Debt Fund for Business & Tech Park bonds Less transfer to Street Projects Fund for sidewalk program Less transfer to Streets Fund for sidewalks & curbs Less transfer to Street Projects Fund for curb program Estimated local sales tax revenue Less transfer to Recreation Fund for annual operations Less transfer to Debt Fund for aerial ladder Less transfer to Debt Fund for 2022 parks temp note Less transfer to TIF Funds NetlocalsalestaxrevenueavailabletofundCIPaftertransfers Less transfer to Street Projects Fund for pavement management program NetcountywidesalestaxrevenueavailabletofundCIPaftertransfers EstimatedsalestaxavailabletofundCIPprojects ProposedCIPprojectsfortheCapitalProjectsFund Buildings&grounds City Hall annual maintenance LED lighting upgrades in multiple buildings (except City Hall) City Hall HVAC upgrades & safety enhancements Library maintenance - roof urethane coating Library maintenance - west wall panel attachment Totalbuildings&grounds Vehiclereplacementprogram(EnterpriseLeaseProgram) Police SUVs, pick-up trucks, animal control van, & other city vehicles (estimated annual lease payments net of vehicle sales) Totalvehiclereplacementprogram Page 30

Informationtechnology

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 funding for 7th street corridor

ScheduleofCapitalExpendituresbyFundingSource

Total Unscheduled

AmountReq. 2025-202920252026202720282029

CapitalImprovementsProgram 2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 280,000 $ 56,000 $ 56,000 $ 56,000 $ 56,000 $ 56,000 $ 280,000 $ -$ 30,000 30,000 - - - - 30,000 $36,000 36,000 - - - - 36,000 $160,000 30,000 - - - 130,000 160,000 $90,000 - - 90,000 - - 90,000 $25,000 - - 25,000 - - 25,000 $70,000 - - 70,000 - - 70,000 $60,000 - - - 60,000 60,000 $500,000 - - - - 500,000 500,000 $25,000 - - - - 25,000 25,000 $67,000 - - - - 67,000 67,000 $1,343,000 $ 152,000 $ 56,000 $ 241,000 $ 116,000 $ 778,000 $ 1,343,000 $ -$ 130,000 $ 130,000 $ -$ -$ -$ -$ 130,000 $ -$ (65,000) (65,000) - - - - (65,000) $65,000 $ 65,000 $ -$ -$ -$ -$ 65,000 $ -$

Totalinformationtechnology Planning&communitydevelopment

Totalplanning&communitydevelopment Page 31

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

ScheduleofCapitalExpendituresbyFundingSource

AmountReq. 2025-202920252026202720282029

Total Unscheduled

CapitalImprovementsProgram 2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 35,000 $ 35,000 $ 35,000 $ -$ - $25,000 25,000 25,000 $37,000 37,000 37,000 $350,000 110,000 120,000 40,000 40,000 40,000 350,000 $400,000 400,000 400,000 $(200,000) (200,000) (200,000) $50,000 - - 50,000 - - 50,000 $(50,000) - (50,000) (50,000) $647,000 $ 207,000 $ 320,000 $ 40,000 $ 40,000 $ 40,000 $ 647,000 $ -$ 16,000 16,000 - - - - 16,000 $ -$ 345,000 345,000 - - - - 345,000 $16,000 16,000 - - - - 16,000 $70,000 - - 70,000 - - 70,000 $16,000 - - - 16,000 - 16,000 $56,000 - - - 56,000 - 56,000 $1,000,000 - - - - 1,000,000 1,000,000 $1,000,000 - - - - 1,000,000 1,000,000 $(1,000,000) (1,000,000) $ 1,000,000 1,000,000 - - - - 1,000,000 1,000,000 $(1,000,000) (1,000,000) $ 1,000,000 1,000,000 - - - - 1,000,000 1,000,000 $(1,000,000) (1,000,000) $ 1,000,000 4,519,000 $ 377,000 $ -$ 70,000 $ 72,000 $ 1,000,000 $ 1,519,000 $ 3,000,000 $

Police

Page 32

ScheduleofCapitalExpendituresbyFundingSource

Engineering

Replacement & upgrade of GPS unit for GIS Department

2023 and 2025 biannual bridge inspection

Plotter replacement

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

Total Unscheduled CapitalImprovementsProgram

AmountReq. 2025-202920252026202720282029

2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 20,000 $ 20,000 $ -$ -$ -$ -$ 20,000 $ -$ 135,000 45,000 - 45,000 - 45,000 135,000 $15,000 15,000 - - - - 15,000 $170,000 $ 80,000 $ -$ 45,000 $ -$ 45,000 $ 170,000 $ -$ 16,000 $ 16,000 $ -$ -$ -$ -$ 16,000 $ -$ 89,000 89,000 - - - - 89,000 $200,000 - 200,000 - - - 200,000 $200,000 - - 200,000 - - 200,000 $275,000 - - 275,000 - - 275,000 $40,000 - - 40,000 - - 40,000 $225,000 - - - 225,000 - 225,000 $100,000 - - - 100,000 - 100,000 $225,000 - - - 225,000 - 225,000 $100,000 - - - - 100,000 100,000 $295,000 - - - - - $ 295,000 150,000 - - - - - - $ 150,000 39,000 - - - - 39,000 39,000 $1,954,000 $ 105,000 $ 200,000 $ 515,000 $ 550,000 $ 139,000 $ 1,509,000 $ 445,000 $

Totalengineering Publicworks

Page 33

- 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 Totalparks

ScheduleofCapitalExpendituresbyFundingSource

Total Unscheduled

AmountReq. 2025-202920252026202720282029

CapitalImprovementsProgram 2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 198,450 $ 198,450 $ -$ -$ -$ -$ 198,450 $ -$ 224,956 112,478 112,478 - - - 224,956 $127,091 23,000 24,150 25,358 26,626 27,957 127,091 $98,936 - 98,936 - - - 98,936 $84,000 - - 84,000 - - 84,000 $205,000 - - - - - - $ 205,000 56,370 56,370 - - - - 56,370 $17,932 17,932 - - - - 17,932 $98,768 - - 98,768 - - 98,768 $171,033 - - 171,033 - - 171,033 $127,000 - - - - 127,000 127,000 $225,000 45,000 45,000 45,000 45,000 45,000 225,000 $57,000 57,000 - - - - 57,000 $65,000 65,000 - - - - 65,000 $55,000 55,000 - - - - 55,000 $55,000 - - - - 55,000 55,000 $515,000 - - - - - - $ 515,000 260,000 - - - - - - $ 260,000 550,000 - - - - - - $ 550,000 82,552 82,552 - - - - 82,552 $30,800 30,800 - - - - 30,800 $5,663 5,663 - - - - 5,663 $8,626 8,626 - - - - 8,626 $10,000 10,000 - - - - 10,000 $20,000 - 20,000 - - - 20,000 $11,547 - 11,547 - - - 11,547 $56,685 - - 56,685 - - 56,685 $100,000 - - 100,000 - - 100,000 $3,517,409 $ 767,871 $ 312,111 $ 580,844 $ 71,626 $ 254,957 $ 1,987,409 $ 1,530,000 $ Parks RFCC

elevator modernization

indoor pool restorations

phases

RFCC -

- 2

RFCC

Page 34

2025-202920252026202720282029 Total Unscheduled CapitalImprovementsProgram 2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand Unscheduled 816,200 $ 271,000 $ 320,200 $ 75,000 $ 75,000 $ 75,000 $ 816,200 $ -$ 2,250,000 450,000 450,000 450,000 450,000 450,000 2,250,000 $1,343,000 152,000 56,000 241,000 116,000 778,000 1,343,000 $65,000 65,000 - - - - 65,000 $647,000 207,000 320,000 40,000 40,000 40,000 647,000 $4,519,000 377,000 - 70,000 72,000 1,000,000 1,519,000 $ 3,000,000 170,000 80,000 - 45,000 - 45,000 170,000 $1,954,000 105,000 200,000 515,000 550,000 139,000 1,509,000 $ 445,000 3,517,409 767,871 312,111 580,844 71,626 254,957 1,987,409 $ 1,530,000 15,281,609 $ 2,474,871 $ 1,658,311 $ 2,016,844 $ 1,374,626 $ 2,781,957 $ 10,306,609 $ 4,975,000 $ 861,854 543,648 562,366 580,857 582,769 162,603 475,855 1,211,106 1,537,534 1,835,948 (2,474,871) (1,658,311) (2,016,844) (1,374,626) (2,781,957) (1,450,413) $ (638,809) $ (243,372) $ 743,764 $ (363,241) $ 3,497,335 2,046,922 1,408,113 1,164,741 1,908,506 (1,450,413) (638,809) (243,372) 743,764 (363,241) 2,046,922 $ 1,408,113 $ 1,164,741 $ 1,908,506 $ 1,545,265 $ SummaryofprojectsfortheCapitalProjectsFund Buildings & grounds Vehicle lease program (net estimated lease payments) Information technology Planning & community development Police Fire Engineering Public works Parks Totalprojectsfundedbycountywideandlocalsalestax SalesTaxFunds-CashForecast Estimated countywide sales & use tax revenue Estimated local sales tax revenue Annual project costs - (Net of grants & bonds) Netrevenueinexcessof/(lessthan)annualprojectcost Sales tax funds estimated year-end fund balance from previous year Net revenue in excess of/(less than) annual project cost Projectedfundbalancetocarryforwardtonextyear Page 35

AmountReq.

ScheduleofCapitalExpendituresbyFundingSource

Pavement management program (5% increase per year)

Sidewalk program (Portion of $300,000 Sidewalk Project funding transferred to Streets Fund. Adding 2 FT Equipment Operators dedicated to sidewalks & curbs)

Curb program

Wilson Avenue improvements

Design expenditures already incurred

Funding allocated to Wilson Avenue Improvements

Waterworks portion of project costs

2025-202920252026202720282029 Total Unscheduled CapitalImprovementsProgram 2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 103,749 $ 110,000 $ 100,000 $ 100,000 $ 100,000 $ 513,749 $ 116,000 116,000 116,000 116,000 116,000 580,000 $ 1,283,143 1,695,750 1,780,588 1,869,652 1,974,408 8,603,540 $ 485,000 509,250 534,713 561,448 578,292 2,668,702 $ 1,987,892 $ 2,431,000 $ 2,531,300 $ 2,647,100 $ 2,768,700 $ 12,365,992 $ Unscheduled 11,604,100 $ 2,100,000 $ 2,205,000 $ 2,315,300 $ 2,431,100 $ 2,552,700 $ 11,604,100 $ -$ 513,749 103,749 110,000 100,000 100,000 100,000 513,749 $580,000 116,000 116,000 116,000 116,000 116,000 580,000 $1,680,000 - - - - - $ 1,680,000 (114,000) - - - - - $ (114,000) (603,346) - - - - - $ (603,346) (147,000) - - $ (147,000) 13,513,503 $ 2,319,749 $ 2,431,000 $ 2,531,300 $ 2,647,100 $ 2,768,700 $ 12,697,849 $ 815,654 $ 1,987,892 2,431,000 2,531,300 2,647,100 2,768,700 (2,319,749) (2,431,000) (2,531,300) (2,647,100) (2,768,700) (331,857) $ -$ -$ 0 $ (0) $ 331,857 - - - 0 (331,857) - - 0 (0) - $ -$ -$ 0 0 $ StreetCapitalProjectsFund(fundingsourceisFFEfundsandtransfersfromsalestaxfunds) Transfer from countywide sales & use tax for sidewalks Transfer from countywide sales & use tax for curbs Transfer from countywide sales & use tax for pavement management program Estimated FFE reimbursements Totalannualrevenueforstreetcapitalprojects ProposedCIPProjectsfortheStreetsCapitalProjectsFund

AmountReq.

ScheduleofCapitalExpendituresbyFundingSource

Totalstreetsprojectcost Annual revenue available for street capital projects Annual project cost Netrevenueinexcessof/(lessthan)annualprojectcost,streets Estimated reserves as of 1/1/2025 Net revenue in excess of/(less than) annual project costs ProjectedfundsintheStreetsCapitalProjectsFundatyear-end Page 36

and apron pavement seal

KDOT Funding - 90%

Upgrade downtown sidewalks at intersections to current ADA Standards. (Design work is complete.)

KDOT Funding. Concept paper approved. Grant application will be submitted in May 2024, Intersection 10th & Limit (submitted for KDOT 90/10 funding. $207,600 design costs in 2024, bids open in 2026) KDOT/Federal funding for 10th & Limit intersection project

revenue available for Grant Funded Capital Projects

KDOT Funding for Rees Street to Poplar Street Airport: taxi-way

TotalGrantPlanning&ProjectsFund

Annual project

Netrevenueinexcessof/(lessthan)annualprojectcost,streets Estimated reserves as

Net revenue in excess of/(less than) annual project cost, streets ProjectedunallocatedGrantPlanningandProjectsFundcashbalanceatyear-end Page 37

Annual

cost

of 1/1/2025

and sewer line repairs

WWTP - Asphalt resurfacing

WWTP - Air scrubber maint/repair, main building

WWTP - Hoffman blowers replacement

WWTP - Holding tank roof

WWTP - Switchgear replacement

WWTP - Press room water lines

WWTP - Air handler - main building

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

WWTP - Hot water unit heaters filter building 20

WWTP - UV lamps for channel 3

WWTP - Duct work - filter building

Non-potable water system

Furniture & fixtures for admin building

Decommission of old admin bldg. - turn into storage

Hallmark force main

Lift station pumps

Trailer mounted jetter

Camera replacement

Flush truck (asset 3372) replacement

Manhole replacements along river

Manhole

Page 38

RefuseFund(revenuesourceisbilledrefusefee-lessRefuseFundoperatingcosts)

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

ProjectedRefuseFundunallocatedcapitalreservesatyear-end

AmountReq. 2025-202920252026202720282029 Total Unscheduled CapitalImprovementsProgram 2025-2029Program

CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 600,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 600,000 $ Unscheduled 214,000 214,000 - - - - 214,000 $161,000 - 161,000 - - - 161,000 $490,000 $ - $ 245,000 $ -$ 245,000 $ -$ 490,000 $865,000 $ 214,000 $ 406,000 $ -$ 245,000 $ -$ 865,000 $ -$ 120,000 120,000 120,000 120,000 120,000 (214,000) (406,000) - (245,000)(94,000) $ (286,000) $ 120,000 $ (125,000) $ 120,000 $ 1,045,331 $ 951,331 $ 665,331 $ 785,331 $ 660,331 $ (94,000) (286,000) 120,000 (125,000) 120,000 951,331 $ 665,331 $ 785,331 $ 660,331 $ 780,331 $

ScheduleofCapitalExpendituresbyFundingSource

Page 40

AmountReq. 2025-202920252026202720282029 Total Unscheduled CapitalImprovementsProgram 2025-2029Program ScheduleofCapitalExpendituresbyFundingSource CapitalProjectsFund(fundingsourcesare25%ofLocalSalesTaxand85%ofCountywideSalesand 1,330,000 $ 1,330,000 $ 1,330,000 $ 1,330,000 $ 1,330,000 $ 6,650,000 $ (264,425) (265,825) (262,150) (263,475) (263,475) (1,319,350) $ (45,901) (47,278) (48,697) (50,158) (51,662) (53,212) 1,019,674 $ 1,016,897 $ 1,019,153 $ 1,016,367 $ 1,014,863 $ 5,277,438 $ Unscheduled 250,000 250,000 250,000 $250,000 250,000 250,000 $150,000 150,000 150,000 $323,741 323,741 323,741 $20,720 20,720 20,720 $125,000 125,000 125,000 $15,000 15,000 15,000 $259,257 114,716 144,541 259,257 $1,160,000 $ - $ 290,000 $ 290,000 $ 290,000 $ 290,000 $ 1,160,000 $1,032,000 - 258,000 258,000 258,000 258,000 1,032,000 $400,000 - 100,000 100,000 100,000 100,000 400,000 $3,985,718 $ 1,249,177 $ 792,541 $ 648,000 $ 648,000 $ 648,000 $ 3,985,718 $ -$ 1,019,674 $ 1,016,897 $ 1,019,153 $ 1,016,367 $ 1,014,863 $ (1,249,177) (792,541) (648,000) (648,000) (648,000) (229,503) $ 224,356 $ 371,153 $ 368,367 $ 366,863 $ 229,503 $ -$ 224,356 $ 595,509 $ 963,876 $ (229,503) 224,356 371,153 368,367 366,863 - $ 224,356 $ 595,509 $ 963,876 $ 1,330,739 $ StormWaterCapitalProjectFund(revenuesourceistheStormWaterImpactFee) Net storm water impact fee Less debt service TotalrevenueavailableforstormwaterCIPprojects Projectsfundedbystormwaterimpactfee: Foxhill stormwater drainage repair - rusted CMP replacement 14th & Osage stormwater repair - rusted CMP, inlet & sanitary pool connection Less PT GIS Coordinator 500 Limit St. stormwater repair - rusted CMP replacement 9th & Osage - stormwater #5 - arch replacement & bank stabilization A.55-1.50 bridge 18th and 3MC scour repairs - bridge scour east side 6th Avenue & Spruce stormwater repairs - rusted CMP replacement 10th & Kansas stormwater repair - curb inlet replacement Miscellaneous bridge repairs Orange fence projects Stream & culvert restoration project Curb inlet replacement project Totalstormwaterprojectcost Total revenue available for Storm Water capital projects Annual project cost Netrevenueinexcessof/(lessthan)annualprojectcost-stormwater Capital reserves at beginning of year Net annual funds in excess of/(less than) annual project cost ProjectedStormWaterFundunallocatedcapitalatreservesyear-end Page 41

City of Leavenworth, Kansas

2025 Proposed Budget

General Fund

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Engineering Buildings & Grounds Inspections Street Lighting Airport Library Maintenance Total Eng. Department Revenue Tax Revenue - - - - - - - - - -Intergovernmental Revenue - - - - - - - - - -Licenses & Permits 308,476 294,600 311,127 287,100 - - 287,100 - - - 287,100 Charges for Services 10,546 5,100 5,100 5,050 5,000 - 50 - - - 5,050 Miscellaneous Revenue 14,836 2,400 2,400 2,400 - - - - 2,400 - 2,400 Balance Forward (Reserves) - - - - - - - - - -Total Revenue 333,858 $ 302,100 $ 318,627 $ 294,550 $ 5,000$ -$ 287,150$ -$ 2,400$ -$ 294,550 $ Expenditures Personal Services 759,732 924,235 832,342 996,374 651,049 - 345,325 - - - 996,374 Contractual Services 748,973 789,420 791,020 793,275 22,455 137,300 9,950 470,000 113,100 40,470 793,275 Commodities 20,091 35,700 34,700 37,275 15,200 5,500 9,075 7,000 - 500 37,275 Capital Outlay - - - 1,500 - - - - 1,500 - 1,500 Debt Service - - - - - - - - - -Miscellaneous - - - - - - - - - -General & Capital Reserves - - - - - - - - - -Total Expenditures 1,528,796 $ 1,749,355 $ 1,658,062 $ 1,828,424 $ 688,704$ 142,800$ 364,350$ 477,000$ 114,600$ 40,970 $ 1,828,424 Revenue minus Expenditures (1,194,938) $ (1,447,255) $ (1,339,435) $ (1,533,874) $ (683,704) $ (142,800) $ (77,200) $ (477,000) $ (112,200)$ (40,970) $ (1,533,874) $ Public Works - Engineering Summary Budget 2025 Proposed Budget: Public Works - Engineering Department by Division PersonalServices $996,374 55% ContractualServices $793,275 43% Commodities $37,275 2% CapitalOutlay $1,500 0% Engineering $688,704 38% Buildings& Grounds $142,800 8% Inspections $364,350 20% StreetLighting $477,000 26% Airport $114,600 6% LibraryMaintenance $40,970 2% 2025Budget:EngineeringDepartment ExpendituresbyDivision 2025Budget:EngineeringDepartment Page 43

Description:ThePublicWorksDepartmentistheadministrativeentitythatcoordinatesthedeliveryofinfrastructureservicestothecitizensofLeavenworth.Thedepartmentprovidesanarrayofcityservicesincluding:

Public Works - Engineering

Notes Revenue ChargesforServices 110101420InspectionFees 5415 10,493 5,000 5,000 5,000 Engineeringinspectionfees. TotalChargesforServices 10,493 $ 5,000 $ 5,000 $ 5,000 $ TotalRevenue 10,493 $ 5,000 $ 5,000 $ 5,000 $ Expenditures PersonalServices 110101420FullTime 6101 330,215 443,732 365,000 459,263 5.75full-timeemployees: PublicWorks(PW)Director(1),DeputyPWDirector(1),

110101420Longevity 6107 705 765 765 980 110101420FICAExp 6108 24,257 34,532 29,000 35,553 110101420HealthInsurance 6110 65,059 85,326 60,000 96,558 110101420KPERSExp 6111 31,725 41,799 34,500 45,127 110101420Worker'sCompensation6116 3,531 8,317 6,900 8,609 110101420UnemploymentInsurance6120 317 444 365 459 110101420SickLeaveReimbursement6122 1,285 - -110101420VacationLeaveReimbursement6123 3,124 - -110101420AutomobileAllowance6126 4,975 6,900 3,600 4,500 TotalPersonalServices 465,193 $ 621,815 $ 500,130 $ 651,049 $ ContractualServices 110101420Telephone 6206 1,510 2,000 2,000 1,800 Cellphones 110101420Postage 6207 35 50 50 50 110101420CommercialTravel 6301 608 1,500 1,500 1,500 Airlineticketsforconferences(APWA,EsriUserConference(GIS)) 110101420Lodging 6302 2,404 1,000 1,000 3,000 Lodgingfor two(2)conferences(ESRIUCandKAMGIS)requiresincreaseto$3,000. 110101420Meals 6303 549 300 300 750 Mealsfor two(2)conferences(ESRIUCandKAMGIS)requiresincreaseto$750 110101420MileageReimbursement6304 - 200 200 150 StaffisreimbursedformileagewhennoCityvehiclesareavailable 110101420Parking/Tolls 6305 85 40 40 75 TollsonI-70forTopeka,LawrenceandManhattanconferences. 110101420Registration 6403 2,254 1,500 1,500 2,500 Registrationsfeesforclassesandconferences.

Engineering,GIS,andConstructionInspectionclasses. 110101420ClassifiedAdvertising6451 970 750 750 1,000 Projectadvertising-increaseover2024budgetduetoadvertisingforthedesignand constructionofmultipleprojects. 110101420LegalAdvertising 6453 - 50 50110101420DuesMemberships&Subs6601 1,332 3,500 3,500 3,000 AmericanPublicWorksAssociationandotherprofessionalmemberships 110101420LegalServices 6602 - - -110101420Printing/CopyingServices6617 256 300 300 300 110101420ITServices 6623 - 1,000 1,000 1,000 110101420TrainingServices 6641 39 1,500 1,500 1,500 Trainingservicesforemployees

EngineeringTechs(2),GISCoordinator(0.5),GISTechnician(0.25)andAdminClerk (1)

Increasebudgetto$2,500for

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorks

engineering,building&groundsmaintenance,buildinginspections,streetmaintenanceandrepair,stormsewers,trashcollectionandrecycling,sewersandwaterpollutioncontrol,andmapping.

Page 44

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

2025ProposedBudget-GeneralFund:PublicWorks

Description:ThePublicWorksDepartmentistheadministrativeentitythatcoordinatesthedeliveryofinfrastructureservicestothecitizensofLeavenworth.Thedepartmentprovidesanarrayofcityservicesincluding: engineering,building&groundsmaintenance,buildinginspections,streetmaintenanceandrepair,stormsewers,trashcollectionandrecycling,sewersandwaterpollutioncontrol,andmapping. EngineeringDivision:TheEngineeringDivisionprovidesoversightofthedivisionswithinPublicWorks.ThisdivisionalsoprovidesalloftheCity'sin-houseengineering,design,andmappingservices.

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Public Works - Engineering

110101420OtherProfessionalServices6699 2,595 2,500 2,500 2,500 Fireextinguisherinspections,installCentennialbridgelightsandGIStechsupport 110101420OfficeEquipmentM&R6852 - 250 250 150 110101420VehicleM&R 6861 459 600 600 300 VehiclemaintenanceandrepaircostshavedecreasedduetotheEnterpriseLease Program. 110101420SoftwareMaintenance6862 - 2,500 2,500 2,500 AnnualmaintenanceforESRI(mappingsoftware)andDronesoftwaremaintenance 110101420MiscellaneousPermits6903 - 380 380 380 TotalContractualServices 13,097 $ 19,920 $ 19,920 $ 22,455 $ Commodities 110101420OfficeSupplies 7001 3,476 4,000 4,000 4,000 Tonercartridges,papersupplies,etc. 110101420Books/Magazines 7002 400 - -110101420EducationalMaterials7004 - 150 150 100 Books/tradepublications 110101420OtherOfficeSupplies7099 232 800 800 600 Batteries,nameplates,filecabinets,etc. 110101420Protective/SafetyApparel7102 8 150 150 150 Hardhats,safetyvests,andotherpersonalprotectiveequipment 110101420Food 7201 - 1,500 500 500 Retirementcelebrations,otherdepartmentevents 110101420Gasoline 7302 1,646 2,400 2,400 2,400 Fuelcostsuncertain 110101420Tools 7317 - - - 150 Equipment/toolsforconstructioninspectors 110101420OtherOperatingSupplies7399 482 500 500 400 110101420Non-CapFurniture/Furnishings7402 250 750 750 500 Severalchairsarefallingapart-needtobereplacedasducttapenotworking 110101420Non-CapSoftware 7405 - 4,400 4,400 4,400 GISsoftware,PDFsoftwareandBluebeamplanreviewsoftware 110101420Non-CapITEquipment7406 1,695 2,500 2,500 2,000 Monitorsandothercomputerequipment TotalCommodities 8,189 $ 17,150 $ 16,150 $ 15,200 $ TotalExpenditures 486,479 $ 658,885 $ 536,200 $ 688,704 $ RevenueminusExpenditures (475,987) $ (653,885) $ (531,200) $ (683,704) $ Page 45

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

2025 Budget

General Fund Engineering 1101-01420 FTEs - Engineering 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Public Works Director 1.00 1.00 1.00 1.00 Deputy Public Works Director 1.00 1.00 1.00 1.00 Engineering Tech II 1.00 1.00 1.00 1.00 Engineering Tech I 1.00 1.00 1.00 1.00 GIS Coordinator (50% allocated to WPC) 0.50 0.50 0.50 0.50 GIS Technician (75% allocated to Storm Water) 0.25 0.25 0.25 0.25 Admin Clerk 1.00 1.00 1.00 1.00 Total FTEs - Engineering 5.75 5.75 5.75 5.75 Salary - Engineering 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 330,215 443,732 365,000 459,263 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 705 765 765 980 Total Salaries - Engineering 330,920 444,497 365,765 460,243 Taxes & Benefits - Engineering 134,273 177,318 134,365 190,806 Total Salaries, Taxes & Benefits - Engineering 465,193 621,815 500,130 651,049 Compare Years - Engineering Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 113,577 $ 43,045 $ 34.3% 32.1% 2024 Adopted Budget to 2024 Projection (78,732) $ (42,953) $ -17.7% -24.2% 2024 Adopted Budget to 2025 Proposed Budget 15,746 $ 13,488 $ 3.5% 7.6% Notes:The2024projectionincludesmultiplepartialyearvacancies. Page 46

Public Works: Buildings & Grounds

Notes Expenditures ContractualServices 110101430Electricity 6201 39,068 41,200 41,200 41,200 110101430NaturalGas 6202 6,334 5,500 5,500 6,500 110101430PestControlServices6612 1,131 1,200 1,200 1,150 PestcontrolforCityHall 110101430JanitorialServices 6614 43,800 48,200 48,200 48,500 JanitorialservicesforCityHall 110101430OtherProfessionalServices6699 13,318 10,500 10,500 11,500 ServiceandMaintenanceContractsforFireAlarmandElevators 110101430EquipmentRentalExp6702 1,320 - -110101430Building/GroundsM&R6802 25,165 30,000 30,000 27,890 CityHallHVAC,lighting,elevatorandplumbingrepairs 110101430VehicleM&R 6861 141 500 500 500 GeneratorMaintenance 110101430MiscellaneousPermits6903 60 200 200 60 StateBoilerCertificates TotalContractualServices 130,337 $ 137,300 $ 137,300 $ 137,300 $ Commodities 110101430Food 7201 2,069 1,500 1,500 2,000 CoffeesuppliesforCityHall 110101430KitchenSupplies 7202 144 - - - PriorpurchasesshouldhavebeencategorizedasM&R 110101430Building/GroundsMaterials7301 1,475 3,000 3,000 2,500 HVACfilters,lightbulbs,etc. 110101430SafetyMaterials 7314 - - -110101430OtherOperatingSupplies7399 958 500 500 500 Flags,dehumidifierandothermisc.items 110101430Non-CapFurniture/Furnishings7402 150 500 500 500 Chairsorofficefurniture TotalCommodities 4,795 $ 5,500 $ 5,500 $ 5,500 $ TotalExpenditures 135,132 $ 142,800 $ 142,800 $ 142,800 $ RevenueminusExpenditures (135,132) $ (142,800) $ (142,800) $ (142,800) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorksDepartment/Buildings&GroundsDivision Description:TheBuildings&GroundsDivisionaccountsfortheexpendituresnecessarytomaintainCityownedbuildingsandpropertyincludingCityHall.TheBuildings&GroundsDivisiondoesnothaveanyemployees. Page 47

Public Works: Inspections

Notes Revenue LicensesandPermitsRevenue 110101460Permit-Building/Residential5322 37,319 30,600 30,600 20,000 Newsinglefamilydwellings-$1,700to$2,000perhome. Virtuallynolotsleftin recentsubdivisions. 110101460Permit-NewDuplex5324 2,945 5,800 5,800 - 0 110101460Permit-New5OrMoreFamily5328 - - 15,327 - St.Mary'sDormitory 110101460Permit-MiscRemodeling5330 142,106 132,200 132,200 140,000 ResidentialandCommercialRenovations 110101460Permit-ResGarages/Carport5332 2,338 2,900 2,900 2,400 110101460Permit-Building/Commercial5334 27,060 13,300 13,300 28,000 NewCommercialconstruction 110101460License-Plumbing 5339 15,051 15,400 15,400 15,000 110101460Permit-Plumbing 5340 14,825 14,800 14,800 14,000 110101460License-Electrical 5341 23,716 23,200 23,200 23,200 110101460Permit-Electrical 5342 8,074 9,400 9,400 8,000 110101460License-Mechanical5343 17,855 18,800 18,800 18,000 110101460Permit-Mechanical 5344 11,961 20,100 20,100 12,000 110101460Permit-GreaseTrap5345 1,225 - 1,200 1,500 $25annualfeeperfacility 110101460Fees-Examinations 5391 - 300 300 - Examsponsorshipnolongerrequired 110101460Licenses&Permits-Other5399 4,000 7,800 7,800 5,000 Sidewalks/Driveways/LDPs/MiscellaneousStructures TotalLicensesandPermitsRevenue 308,476 $ 294,600 $ 311,127 $ 287,100 $ ChargesforServices 110101460OpenPublicRecordsFees5711 54 100 100 50 TotalChargesforServices 54 $ 100 $ 100 $ 50 $ MiscellaneousRevenue 110101460Other-Miscellaneous5899 7,500 - -LDPCashBonds-Moneyreturnedafterconstructioncomplete. $25court appearance. TotalMiscellaneousRevenue 7,500 $ - $ - $ - $ TotalRevenue 316,029 $ 294,700 $ 311,227 $ 287,150 $ Expenditures PersonalServices 110101460FullTime 6101 197,673 215,156 215,156 222,686 4full-timeemployees:ChiefBuildingInspector(1),Inspectors(2),OfficeClerk(1) 110101460Longevity 6107 600 600 600 610 110101460FICAExp 6108 14,749 16,505 16,505 17,082 110101460HealthInsurance 6110 56,009 41,208 71,000 73,979 110101460KPERSExp 6111 18,745 19,979 19,979 21,682 110101460Worker'sCompensation6116 4,698 8,757 8,757 9,064 110101460UnemploymentInsurance6120 193 215 215 223 110101460SickLeaveReimbursement6122 374 - - - Sickleavepayoutattermination/retirement 110101460VacationLeaveReimbursement6123 1,499 - - - Vacationleavepayoutattermination/retirement TotalPersonalServices 294,539 $ 302,420 $ 332,212 $ 345,325 $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorksDepartment/InspectionsDivision Description:TheInspectionsDivisionisresponsibleforissuingconstructionpermitsandoverseeingconstructionprojectsinordertoverifythatprojectscomplywiththeCity'sadoptedcodes,whicharedesignedtoensurelifesafety andavoidpotentialpropertydamage.TheInspectionsDivisionalsoissuestradelicensestoqualifiedindividualswhoworkintheelectrical,mechanical,andplumbingtrades. Page 48

Description:

Public Works: Inspections

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

2025ProposedBudget-GeneralFund:PublicWorksDepartment/InspectionsDivision

ContractualServices 110101460Telephone 6206 1,126 6,000 6,000 1,150 Cellphonesandtabletfunding 110101460Lodging 6302 - 200 200110101460MileageReimbursement6304 - 100 100110101460Registration 6403 - 2,500 2,500 2,500 Trainingandcertificationfunding 110101460ClassifiedAdvertising6451 270 - -110101460LegalAdvertising 6453 199 - - 1,000 2024CodeGroupadoptionrelatedadvertisement 110101460DuesMemberships&Subs6601 390 300 300 300 Professionalmemberships 110101460PlanningServices 6608 - 2,500 2,500 2,500 Thirdpartyreviewsonsomecommercialprojects 110101460Printing/CopyingServices6617 - 1,000 1,000 1,000 Inspectionslips,businesscards,stationaryandenvelopes 110101460OtherProfessionalServices6699 30 - -110101460VehicleM&R 6861 574 1,500 1,500 1,500 Stillhavetwocityownedvehiclesinthisdivision TotalContractualServices 2,588 $ 14,100 $ 14,100 $ 9,950 $ Commodities 110101460OfficeSupplies 7001 1,672 1,000 1,000 1,500 Someof2023wasprintingservices 110101460Books/Magazines 7002 161 800 800 4,000 2024codebooksandprofessionaldevelopmentpublications 110101460EducationalMaterials7004 69 - -110101460Gasoline 7302 3,088 2,800 2,800 3,200 110101460SafetyMaterials 7314 40 - -110101460Tools 7317 - 200 200 200 Tapemeasurers,smartlevels,etc. 110101460OtherOperatingSupplies7399 - 100 100 - Computerrisersanddisinfectingsupplies 110101460Non-CapSoftware 7405 174 750 750 175 Softwarelicenserenewal 110101460Non-CapITEquipment7406 307 - -TotalCommodities 5,511 $ 5,650 $ 5,650 $ 9,075 $ TotalExpenditures 302,639 $ 322,170 $ 351,962 $ 364,350 $ RevenueminusExpenditures 13,390 $ (27,470) $ (40,735) $ (77,200) $ Page 49

TheInspectionsDivisionisresponsibleforissuingconstructionpermitsandoverseeingconstructionprojectsinordertoverifythatprojectscomplywiththeCity'sadoptedcodes,whicharedesignedtoensurelifesafety andavoidpotentialpropertydamage.TheInspectionsDivisionalsoissuestradelicensestoqualifiedindividualswhoworkintheelectrical,mechanical,andplumbingtrades.

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

2025 Budget

General Fund Inspections 1101-01460 FTEs - Inspections 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Chief Building Inspector 1.0 1.0 1.0 1.0 Inspector I 1.0 1.0 1.0 1.0 Inspector I 1.0 1.0 1.0 1.0 Office Clerk II 1.0 1.0 1.0 1.0 Total FTEs - Inspections Division 4.00 4.00 4.00 4.00 Salary - Inspections 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 197,673 215,156 215,156 222,686 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 600 600 600 610 Total Salaries - Inspections 198,273 215,756 215,756 223,296 Taxes & Benefits - Inspections 96,267 86,664 116,457 122,029 Total Salaries, Taxes & Benefits - Inspections Div. 294,539 302,420 332,212 345,325 Compare Years - Inspections Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 17,483 $ (9,602) $ 8.8% -10.0% 2024 Adopted Budget to 2024 Projection - $ 29,792 $ 0.0% 34.4% 2024 Adopted Budget to 2025 Proposed Budget 7,540 $ 35,365 $ 3.5% 40.8% Notes: Page 50

Notes Revenue MiscellaneousRevenue 110101470InsuranceProceeds 5865 4,936 - -TotalMiscellaneousRevenue 4,936 - $ - $ - $ TotalRevenue 4,936 - $ - $ - $ Expenditures ContractualServices 110101470Electricity 6201 459,707 481,000 460,000 460,000 StreetlightingelectricityandmaintenancecoststoEvergy. Basingoffof2023actual 110101470OtherProfessionalServices6699 - 10,000 10,000 10,000 TotalContractualServices 459,707 $ 491,000 $ 470,000 $ 470,000 $ Commodities 110101470OtherOperatingSupplies7399 - 7,000 7,000 7,000 Suppliesforfixing/repairingcityownedstreetlighting TotalCommodities - $ 7,000 $ 7,000 $ 7,000 $ TotalExpenditures 459,707 $ 498,000 $ 477,000 $ 477,000 $ RevenueminusExpenditures (454,771) (498,000) $ (477,000) $ (477,000) $ Street Lighting 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorksDepartment/StreetLightingDivision Description:TheStreetLightingDivisionaccountsfortheexpendituresnecessarytooperateandmaintainalloftheCity'strafficlightsandstreetlights.TheStreetLightDivisiondoesnothaveanyemployees. Page 51

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

FBOmanager,$1,400FBOphone,$100KSAssoc.of Airportsdues(movedfromCityManager'sbudget),contractedminormaintenance

Notes Revenue MiscellaneousRevenue 110101060Other-Miscellaneous5899 2,400 2,400 2,400 2,400 FBOreimbursesportionoftheelectricity TotalMiscellaneousRevenue 2,400 $ 2,400 $ 2,400 $ 2,400 $ TotalRevenue 2,400 $ 2,400 $ 2,400 $ 2,400 $ Expenditures ContractualServices 110101060Sewer 6200 101 - -110101060Electricity 6201 7,564 7,200 7,200 7,750 Basedonactualelectricusage 110101060NaturalGas 6202 5,545 6,000 6,000 6,000 Propane(fluctuatesbasedonweather) 110101060Water 6203 136 200 200 150 Basedonactualwaterusage 110101060Refuse 6204 1,551 1,800 1,800 1,800 $1,700 to$1,800trendspastyears 110101060Telephone 6206 - 400 400 400 Telephone 110101060Cable/Internet 6208 2,368 2,000 2,000 2,400

110101060Insurance 6501 20,567 27,000 27,000 30,000

floodinsurance,$2,342 Cityownedbuilding insurance 110101060OtherProfessionalServices6699 58,249 59,200 59,200 59,200 $4,500 USACElease,$50,500

110101060SoftwareMaintenance6862 1,675 1,800 1,800 1,800 Syntechfuelmastersoftwareforfuelpumpannual 110101060OtherEquipmentM&R6899 (564) - -110101060PropertyTax 6906 3,043 3,600 3,600 3,600 LeavenworthCountypersonalpropertytax TotalContractualServices 100,234 $ 109,200 $ 109,200 $ 113,100 $ CapitalOutlay 110101060OtherEquipment 8599 - - - 1,500 FuelSystemExpendituresin2025,90/10 grantfundsthruKDOT TotalCapitalOutlay - $ - $ - $ 1,500 $ TotalExpenditures 100,234 $ 109,200 $ 109,200 $ 114,600 $ RevenueminusExpenditures (97,834) $ (106,800) $ (106,800) $ (112,200) $ Airport 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Internet/Cable$200permonth(chargedto6206and6208sincebilledwithphonein 2022)

$10,350managerinsurance,$13,764

2025ProposedBudget-GeneralFund:PublicWorksDepartment/AirportDivision

Page 52

Public Works: Library Maintenance

Notes Expenditures ContractualServices 110101440PestControlServices6612 383 400 400 410 Yearlypestservice 110101440Landscaping&LawnServices6618 - - -110101440 Building/GroundsM&R-NonCity6803 42,566 17,400 40,000 40,000 GeneralmaintenanceandrepairbudgetforLibrary 110101440MiscellaneousPermits6903 60 100 100 60 BoilerCertificate TotalContractualServices 43,009 $ 17,900 $ 40,500 $ 40,470 $ Commodities 110101440Building/GroundsMaterials7301 1,595 400 400 500 HVACfiltersandothermiscellaneousmaintenancesupplies TotalCommodities 1,595 $ 400 $ 400 $ 500 $ TotalExpenditures 44,605 $ 18,300 $ 40,900 $ 40,970 $ RevenueminusExpenditures (44,605) $ (18,300) $ (40,900) $ (40,970) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorksDepartment/LibraryMaintenanceDivision

Page 53

Description:TheLeavenworthPublicLibraryishousedinabuildingownedbytheCityofLeavenworth.TheLibraryisoperatedindependentlyfromtheCitywithitsownboardandbudget,butthebuildingsismaintainedbythe City.TheLibraryMaintenanceDivisionaccountsforalloftheexpensesassociatedwithmaintainingtheLibraryfacility.

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Garage Service Center Total MSC Department Revenue Tax Revenue - - - - - -Intergovernmental Revenue - - - - - -Licenses & Permits - - - - - -Charges for Services 820,875 854,400 854,400 854,400 854,400 - 854,400 Miscellaneous Revenue 1,159 - - - - -Balance Forward (Reserves) - - - - - -Total Revenue 822,034 $ 854,400 $ 854,400 $ 854,400 $ 854,400 $ - $ 854,400 $ Expenditures Personal Services 181,704 266,623 277,062 287,079 220,724 66,355 287,079 Contractual Services 249,762 255,700 255,700 230,920 112,870 118,050 230,920 Commodities 592,920 673,000 673,000 617,300 604,900 12,400 617,300 Capital Outlay - - - - - -Debt Service - - - - - -Miscellaneous - - - - - -General & Capital Reserves - - - - - -Total Expenditures 1,024,386 $ 1,195,323 $ 1,205,762 $ 1,135,299 $ 938,494 $ 196,805 $ 1,135,299 $ Revenue minus Expenditures (202,352) $ (340,923) $ (351,362) $ (280,899) $ (84,094) $ (196,805) $ (280,899) $ Municipal Service Center Summary Budget 2025 Proposed Budget: MSC Department by Division PersonalServices $287,079 25% ContractualServices $230,920 20% Commodities $617,300 55% Garage $938,494 83% ServiceCenter $196,805 17% 2025Budget:MunicipalServiceCenter ExpendituresbyDivision 2025Budget:MunicipalServiceCenter Page 54

2025ProposedBudget-GeneralFund:PublicWorksDepartment/MunicipalServiceCenter

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

GarageDivision

Description:ThebudgetfortheGarageincludesthesalaryandbenefitsforthemechanicsthatserviceandrepairCityownedequipmentandvehicles.TheGaragebudgetalsoaccountsfortheparts,equipment,andother expendituresrelatedtothoseservices.

Municipal Service Center - Garage

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

Notes Revenue ChargesforServices 110101480GarageRepairs 5410 355,442 380,400 380,400 380,400 110101480SaleofFuel 5552 465,433 474,000 474,000 474,000 TotalChargesforServices 820,875 $ 854,400 $ 854,400 $ 854,400 $ MiscellaneousRevenue 110101480Other-Miscellaneous5899 1,159 - -TotalMiscellaneousRevenue 1,159 $ - $ - $ - $ TotalRevenue 822,034 $ 854,400 $ 854,400 $ 854,400 $ Expenditures PersonalServices 110101480FullTime 6101 77,651 129,201 129,201 131,592

110101480Overtime 6102 5,251 3,000 3,000 5,200 110101480Longevity 6107 95 155 155 215 110101480FICAExp 6108 5,631 10,188 10,188 10,561 110101480HealthInsurance 6110 28,242 45,880 54,000 56,044 110101480KPERSExp 6111 7,933 12,333 12,333 13,405 110101480Worker'sCompensation6116 1,410 2,435 2,435 2,520 110101480UnemploymentInsurance6120 74 132 132 137 110101480AutomobileAllowance6126 825 825 825 1,050 TotalPersonalServices 127,113 $ 204,148 $ 212,269 $ 220,724 $ ContractualServices 110101480Electricity 6201 339 400 400 400 110101480Telephone 6206 113 150 150 150 110101480Postage 6207 25 - -110101480CommercialTravel 6301 134 - -110101480Meals 6303 77 - -110101480Registration 6403 - 1,200 1,200 1,200 Trainingandcertificationfees 110101480ClassifiedAdvertising6451 252 1,000 1,000 1,000 Purplewaveandotheritemsforsale 110101480LegalAdvertising 6453 7 - -110101480Printing/CopyingServices6617 914 100 100 100 Professionalprintingservices 110101480TowingServices 6630 8,345 3,500 3,500 3,500 Towingshouldreduceduetonewvehiclesinleaseprogram 110101480OtherProfessionalServices6699 5,484 4,900 4,900 4,900 Repairstoshop equipment,oildisposalnuts,bolts,andmechanicalfasteners 110101480EquipmentRentalExp6702 - 900 900 900 Liftforchanginglightbulbsingarage,andotherequipmentrental 110101480UniformRental 6704 779 1,400 1,400 1,600 110101480OtherRental 6799 671 700 700 700 Equipment 110101480Building/GroundsM&R6802 - 1,000 1,000 1,000 Maintenanceandrepairtogaragedoorsandgarageequipment

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 55

2025ProposedBudget-GeneralFund:PublicWorksDepartment/MunicipalServiceCenter

GarageDivision

Municipal Service Center - Garage

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

110101480VehicleM&R 6861 126,925 103,100 103,100 80,000 Repairvehiclesandthenbilledtodepartments.

vehicles intheleaseprogram 110101480OtherEquipmentM&R6899 1,542 17,400 17,400 17,000 Cityequipmentneedingrepairsincludinggenerators,tiremachine,etc. 110101480MiscellaneousPermits6903 53 20 20 20 110101480OtherOperatingExpenses6917 - 400 400 400 Permits TotalContractualServices 145,659 $ 136,170 $ 136,170 $ 112,870 $

110101480OfficeSupplies 7001 197 600 600 600 Suppliessuchasshop towels,andofficesuppliesforthepartsclerk'soffice 110101480Books/Magazines 7002 - 50 50 50 Repairmanuals 110101480Clothing&Uniforms7101 - 500 500 500 110101480Protective/SafetyApparel7102 247 400 400 400 Gloves,safetyglasses,andothersafetyequipment 110101480Food 7201 - 300 300 300 Foodforgaragestaffduringsnowremoval&whenstaffcannotleavetheirpost 110101480GeneralMedicalSupplies7252 313 - -110101480DieselFuelAdditives7300 1,499 2,400 2,400 2,400 DEF 110101480Building/GroundsMaterials7301 - 500 500 500 110101480Gasoline 7302 231,479 226,800 226,800 230,000 Fuelcosts 110101480DieselFuel 7303 173,065 168,300 168,300 170,000 Fuelcosts 110101480Oil/Grease/Lubricants7304 11,200 16,000 16,000 16,000 Oilandgreasecosts 110101480VehicleTires/Batteries7305 59,259 90,000 90,000 60,000 ReducedduetoEnterpriseleaseprogram 110101480VehicularRepairParts7306 78,130 100,000 100,000 80,000 ReducedduetoEnterpriseleaseprogram 110101480Chemicals 7307 395 1,500 1,500 1,500 Batterycleaners,wiringcleaner,adhesiveremover,greaseandoilremovers,etc. 110101480SafetyMaterials 7314 728 500 500 500 Eyewashstation,firstaid,protectivegloves 110101480Equipment/MotorRepairParts7315 18,488 40,000 40,000 30,000 ReducedduetoEnterpriseleaseprogram 110101480Tools 7317 2,078 5,000 5,000 5,000 Repairandreplaceshoptoolsi.e. wrenches,pliers,sockets,andetc. 110101480JanitorialSupplies 7319 30 600 600 600 Handcleanerformechanics,soaptocleanshopfloors 110101480OtherOperatingSupplies7399 4,807 4,000 4,000 4,000 Equipmentservice,gaspump&storagetankinspections,repairofvehiclelift. 110101480Non-CapITEquipment7406 16 500 500 500 Softwareupdatesforvehiclerepairs 110101480Non-CapVehicleAccessories7507 - 50 50 50 110101480Non-CapShopEquipment7611 96 2,000 2,000 2,000 TotalCommodities 582,027 $ 660,000 $ 660,000 $ 604,900 $ TotalExpenditures 854,799 $ 1,000,318 $ 1,008,439 $ 938,494 $ RevenueminusExpenditures (32,765) $ (145,918) $ (154,039) $ (84,094) $ Page 56

Thesecostsarereducedduetonew

Commodities

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Garage 1101-01480 FTEs - Garage 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Operations Superintendent (50% Streets, 25% Refuse) 0.25 0.25 0.25 0.25 Master Mechanic 1.00 1.00 1.00 1.00 Heavy Duty Mechanic - 1.00 1.00 1.00 Mechanic 2.00 - -Total FTEs - Garage 3.25 2.25 2.25 2.25 Salary - Garage 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 77,651 129,201 129,201 131,592 Overtime 5,251 3,000 3,000 5,200 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 95 155 155 215 Total Salaries - Garage 82,998 132,356 132,356 137,007 Taxes & Benefits - Garage 44,115 71,792 79,913 83,717 Total Salaries, Taxes & Benefits - Garage Division 127,113 204,148 212,269 220,724 Compare Years - Garage Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 49,358 $ 27,677 $ 59.5% 62.7% 2024 Adopted Budget to 2024 Projection - $ 8,121 $ 0.0% 11.3% 2024 Adopted Budget to 2025 Proposed Budget 4,651 $ 11,925 $ 3.5% 16.6% Notes:DuetotheCityleasingalargeportionoftheirregularfleetvehicles(cars,SUVsandpickuptrucks)fromEnterprise,the2024AdoptedBudgetand2025 ProposedBudgetinclude1heavydutymechanicthatisqualifiedtoworkonheavymachinery,ratherthantwomechanicsthatprimarilyservicedtheregular fleetvehicles.2023actualincludesvacancies. Page 57

MSC - Service Facility

Notes Expenditures PersonalServices 110101490FullTime 6101 34,851 40,489 40,489 41,906 1full-timeemployee: InventoryPartsClerk(1) 110101490Overtime 6102 224 1,000 1,000 200 110101490Longevity 6107 120 180 180 240 110101490FICAExp 6108 2,539 3,188 3,188 3,240 110101490HealthInsurance 6110 13,472 13,681 16,000 16,579 110101490KPERSExp 6111 3,328 3,859 3,859 4,112 110101490Worker'sCompensation6116 26 36 36 37 110101490UnemploymentInsurance6120 33 41 41 42 TotalPersonalServices 54,591 $ 62,475 $ 64,793 $ 66,355 $ ContractualServices 110101490Electricity 6201 24,370 29,930 29,930 29,000 110101490NaturalGas 6202 13,259 17,300 17,300 17,000 110101490Telephone 6206 3,983 3,830 3,830 4,000 Landlines 110101490Cable/Internet 6208 48 50 50 50 CableTV(separatedfromTelephonein2023) 110101490NetworkConnectivity6209 6,200 6,120 6,120 6,200 Wi-FiandNetwork(separatedfromTelephonein2023) 110101490CommercialTravel 6301 60 - -110101490Lodging 6302 1,550 - -110101490MileageReimbursement6304 142 - -110101490Parking/Tolls 6305 79 - -110101490Registration 6403 1,302 5,000 5,000 3,000 Registration costfortrainingincludingAPWAanddronetraining 110101490DuesMemberships&Subs6601 - 200 200 200 Fuellicense,andannualfees 110101490PestControlServices6612 1,200 1,300 1,300 1,300 Sprayonceamonth 110101490JanitorialServices 6614 19,800 21,800 21,800 22,900 Cleaningtheservicecenter -assuming5%increasein2025(similarto2024increase) 110101490Printing/CopyingServices6617 - 100 100 100 Professionalprinting 110101490OtherProfessionalServices6699 1,141 2,400 2,400 2,400 Job advertisement 110101490Building/GroundsM&R6802 29,447 30,000 30,000 30,000 Overduebuildingrepairs.Continuetoaddressmaintenanceissues withthestructure. 110101490VehicleM&R 6861 133 500 500 500 UTVrepairsandmaintenance 110101490OtherEquipmentM&R6899 1,388 1,000 1,000 1,400 Airconditioningfilters,lightbulbs,doorfobs,andothermisc.items TotalContractualServices 104,103 $ 119,530 $ 119,530 $ 118,050 $ Commodities 110101490OfficeSupplies 7001 2,379 3,200 3,200 3,000 Copypaper,toner,paper,pens,files,andofficeequipmentreplacement 110101490Protective/SafetyApparel7102 100 - -110101490Food 7201 2,368 2,500 2,500 2,500 NationalPublicWorksluncheoninthespring 110101490GeneralMedicalSupplies7252 218 700 700 500 Firstaidsupplies,AEDbatteries,pads,andrubbergloves 110101490Building/GroundsMaterials7301 3,605 4,500 4,500 4,500 Airconditioningmaintenance,minorrepairstodoors,windows,&fixtures 110101490DieselFuel 7303 356 900 900 900 Backupgeneratorfortheservicecenterincaseofpoweroutages 110101490VehicularRepairParts7306 - 200 200 200 Generatorserviceandmaintenance

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorksDepartment/MunicipalServiceCenter(MSC)-ServiceFacilityDivision Description: ThebudgetfortheServiceFacilityDivisionincludesthesalaryandbenefitsfortheInventoryPartsClerkandtheexpendituresnecessarytooperateandmaintaintheServiceFacility. Page 58

Notes MSC - Service Facility 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PublicWorksDepartment/MunicipalServiceCenter(MSC)-ServiceFacilityDivision Description: ThebudgetfortheServiceFacilityDivisionincludesthesalaryandbenefitsfortheInventoryPartsClerkandtheexpendituresnecessarytooperateandmaintaintheServiceFacility. 110101490JanitorialSupplies 7319 60 250 250 150 Kitchensoap,handcleaner,andfloorcleaners(degreasers) 110101490OtherOperatingSupplies7399 64 500 500 400 Coffeesupplies foremployeesandguestsformeetings 110101490Non-CapFurniture/Furnishings7402 116 - -110101490Non-CapSoftware 7405 - 250 250 250 Softwareupdates 110101490Non-CapITEquipment7406 1,344 - -110101490Non-CapTelephoneEquipment7613 284 - -TotalCommodities 10,893 $ 13,000 $ 13,000 $ 12,400 $ TotalExpenditures 169,587 $ 195,005 $ 197,323 $ 196,805 $ RevenueminusExpenditures (169,587) $ (195,005) $ (197,323) $ (196,805) $ Page 59

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

Notes:Thepart-timeadminclerkinthe2023adoptedbudgetshouldhavebeenincludedintheRefusebudget.

2025 Budget

General Fund Service Center 1101-01490 FTEs - Service Center 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Inventory Parts Clerk 1.00 1.0 1.00 1.00 Total FTEs - Service Center 1.00 1.00 1.00 1.00 Salary - Service Center 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 34,851 40,489 40,489 41,906 Overtime 224 1,000 1,000 200 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 120 180 180 240 Total Salaries - Service Center 35,194 41,669 41,669 42,346 Taxes & Benefits - Service Center 19,397 20,805 23,124 24,009 Total Salaries, Taxes & Benefits - Service Center 54,591 62,475 64,793 66,355 Compare Years - Service Center Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 6,475 $ 1,408 $ 18.4% 7.3% 2024 Adopted Budget to 2024 Projection - $ 2,319 $ 0.0% 11.1% 2024 Adopted Budget to 2025 Proposed Budget 677 $ 3,204 $ 1.6% 15.4%

Page 60

City of Leavenworth, Kansas Streets (Special Highway) Fund 2025 Proposed Budget

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Streets & Alley Maintenance Traffic Sidewalks & Curbs Total Streets Fund Revenue Tax Revenue - - - - - - -Intergovernmental Revenue 1,176,415 1,144,860 1,141,940 1,141,110 1,141,110 - - 1,141,110 Licenses & Permits - - - - - - -Charges for Services - - - - - - -Miscellaneous Revenue 22,477 176,487 31,052 196,751 500 - 196,251 196,751 Balance Forward (Reserves) - 105,347 462,242 323,259 323,259 - - 323,259 Total Revenue 1,198,892 $ 1,426,694 $ 1,635,234 $ 1,661,119 $ 1,464,869 $ - $ 196,251 $ 1,661,119 $ Expenditures Personal Services 594,036 884,089 772,984 1,023,823 812,014 77,998 133,810 1,023,823 Contractual Services 206,188 220,430 207,316 255,520 201,550 39,780 14,190 255,520 Commodities 264,603 322,175 309,675 361,800 246,050 77,500 38,250 361,800 Capital Outlay 29,773 - 22,000 10,000 - - 10,000 10,000 Debt Service - - - - - - -Miscellaneous - - - - - - -General Reserves - - 323,259 9,977 9,977 - - 9,977 Total Expenditures 1,094,600 $ 1,426,694 $ 1,635,234 $ 1,661,119 $ 1,269,590 $ 195,278 $ 196,251 $ 1,661,119 $ Revenue minus Expenditures 104,291 $ - $ - $ - $ 195,278 $ (195,278) $ - $ - $ Streets (Special Highway) Budget Summary 2025 Proposed Budget: Streets Fund by Division PersonalServices $1,023,823 62% ContractualServices $255,520 15% Commodities $361,800 22% CapitalOutlay $10,000 1% General Reserves $9,977 0% Streets&AlleyMaintenance $1,269,590 76% Traffic $195,278 12% Sidewalks& Curbs $196,251 12% 2025Budget:StreetsFundExpendituresbyDivision 2025Budget:StreetsFundExpendituresbyType Page 61

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.

Notes Revenue IntergovernmentalRevenue 230404500HighwayConnectingLinks4202 70,680 70,600 70,600 70,700 StateallocatedfundingforHwyMaintenance 230404500MotorFuelTax-State4205 1,004,073 972,920 973,760 972,920 DistributiontoCitiesfromStateforspecialcityhighwayfund 230404500MotorFuelTax-County4206 101,662 101,340 97,580 97,490 DistributionthroughtheCountyfromStateforspecialcityhighwayfund TotalIntergovernmentalRevenue 1,176,415 $ 1,144,860 $ 1,141,940 $ 1,141,110 $ MiscellaneousRevenue 230404500MotorFuelTaxRefund5870 386 500 500 500 230404500Other-Miscellaneous5899 - 2,000 2,000 - Saleofsalt/scrapmetal 230404500TransFromGeneralFund5901 - 173,487 - - TransferfromGeneralFundtocoverbudgeteddeficit 230404500BalanceForward 5999 - 105,347 462,242 323,259 TotalMiscellaneousRevenue 386 $ 281,334 $ 464,742 $ 323,759 $ TotalRevenue 1,176,801 $ 1,426,194 $ 1,606,682 $ 1,464,869 $ Expenditures PersonalServices 230404500FullTime 6101 348,654 519,136 440,000 532,025 230404500Overtime 6102 16,587 15,000 22,000 17,000 230404500SpecialtyAssignmentPay6105 3,845 - 3,000 3,000 CDLTrainer 230404500Longevity 6107 1,200 1,200 1,200 1,200 230404500FICAExp 6108 27,059 41,079 35,000 42,482 230404500HealthInsurance 6110 85,076 165,703 130,000 141,396 230404500KPERSExp 6111 35,321 49,725 48,000 53,922 230404500Worker'sCompensation6116 9,059 17,717 17,000 18,337 230404500UnemploymentInsurance6120 354 534 534 552 230404500SickLeaveReimbursement6122 195 - -230404500VacationLeaveReimbursement6123 841 - -230404500AutomobileAllowance6126 1,650 1,650 1,650 2,100 TotalPersonalServices 529,838 $ 811,745 $ 698,384 $ 812,014 $ ContractualServices 230404500LandfillFees 6205 - 2,500 1,500 2,500 Fordisposalofdebrissuchasconcrete/asphaltmillings 230404500Telephone 6206 1,826 2,200 2,000 2,200 Cityissuedcellphones 230404500CommercialTravel 6301 - - 700230404500Lodging 6302 317 200 1,500 200 Overnighttravelexpensefortraining 230404500Meals 6303 257 200 700 200 Reimbursementofmealswhileattraining 230404500MileageReimbursement6304 217 100 100 100 Reimbursementoffuelifdrivingpersonalvehicletotraining 230404500Parking/Tolls 6305 10 50 50 50 230404500Registration 6403 754 1,700 2,600 3,000 Formandatorycertifications 230404500ClassifiedAdvertising6451 238 1,500 500 500 Forpostingjobvacancies 230404500LegalAdvertising 6453 7 100 100 100 230404500Insurance 6501 31,955 31,100 37,786 40,000

230404500DuesMemberships&Subs6601 - 200 200 200 APWAmembership 230404500MedicalServices 6610 95 300 300 300 HepBshotsforemployees

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

StreetsFund

Page 62

StreetsFund

Streets&AlleyMaintenanceDivision:TheStreetsandAlleyMaintenanceDivisionisresponsibleforthemaintenanceandrepairoftheCity'sstreetsandalleysincludingpatchingandrepavingsmallsectionsofroad.

Streets & Alley Maintenance

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

230404500ContractSnowRemoval6660 - 20,000 30,000 35,000 Contractorstoremovesnow 230404500OtherProfessionalServices6699 7,135 3,000 3,000 3,000 Yearlyfireextinguisherinspections 230404500EquipmentRentalExp6702 1,064 1,000 1,000 1,000 Rentalforaugerorothersmallequipmentwedonotown 230404500UniformRental 6704 3,925 4,100 4,100 4,100 Cityissueduniformscleaningservice 230404500OtherRental 6799 242 300 300 300 230404500Building/GroundsM&R6802 649 - -230404500VehicleM&R 6861 81,514 107,800 90,000 107,800 Forrepair/maintenanceonallstreetvehicles/equipment 230404500OtherEquipmentM&R6899 6 1,000 1,000 1,000 Repairsongenerator/towbehindaircompressor 230404500VehicleLicenseFees6902 35 - -230404500ContributionsExp 6913 256 - -TotalContractualServices 130,502 $ 177,350 $ 177,436 $ 201,550 $ Commodities 230404500OfficeSupplies 7001 325 850 850 850 Copypaper,pens,notepadsandanyotherofficesuppliesneeded 230404500Books/Magazines 7002 46 - -230404500OtherOfficeSupplies7099 60 - -230404500Clothing&Uniforms7101 795 1,000 1,000 1,000 HatswithCityLogo 230404500Protective/SafetyApparel7102 3,497 3,400 3,400 3,400 Safetyvests/t-shirts/earplugs/glasses 230404500Food 7201 259 1,800 1,800 1,800 Tofeedcrewsduringsnowremoval 230404500De-Icer 7299 27,124 75,000 75,000 75,000 Di-icingmaterials 230404500Building/GroundsMaterials7301 223 225 225230404500Gasoline 7302 15,977 18,300 17,300 18,300 230404500DieselFuel 7303 20,037 36,500 25,000 25,000 230404500VehicularRepairParts7306 230 - -230404500Chemicals 7307 13,786 5,000 5,000 5,000 Mosquitotablets.Weedkiller 230404500Concrete 7308 2,361 5,000 5,000 5,000 Torepaircurbing,sidewalksorstreets 230404500Asphalt 7309 17,150 65,000 65,000 65,000 Torepairstreets. Asphaltexpenseswillincreaseduetouseofnewpavingmachine. 230404500Gravel/Sand 7310 228 5,000 5,000 5,000 Sandforsandbagswhenneeded.Graveltomaintainafewgravelalleys 230404500SafetyMaterials 7314 289 - -230404500Equipment/MotorRepairParts7315 3,376 1,500 1,500 1,500 Repairsonchainsaws/blowers/concretesaws 230404500Tools 7317 1,733 4,200 4,200 4,200 230404500JanitorialSupplies 7319 67 - -230404500OtherOperatingSupplies7399 25,577 35,000 35,000 35,000 Barricades/cones/jobblocks 230404500Non-CapStreetEquipment7616 3,459 - -230404500Non-CapOtherEquipment7699 19,530 - -TotalCommodities 156,129 $ 257,775 $ 245,275 $ 246,050 $ MiscellaneousExpense 230404500GeneralReserves 9399 - - 323,259 9,977 TotalMiscellaneousExpense - $ - $ 323,259 $ 9,977 $ TotalExpenditures 816,469 $ 1,246,870 $ 1,444,354 $ 1,269,590 $ RevenueminusExpenditures 360,332 $ 179,324 $ 162,328 $ 195,278 $ Page 63

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Streets Fund Streets & Alley Maintenance 2304-04500 FTEs - Streets & Alley Maintenance 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Operations Superintendent (25% Garage, 25% Refuse) 0.50 0.50 0.50 0.50 Street Foreman 1.00 1.00 1.00 1.00 Equipment Operator 10.00 9.00 9.00 9.00 Administrative Clerk 1.00 1.00 1.00 1.00 Total FTEs - Streets & Alley Maintenance Div. 12.50 11.50 11.50 11.50 Salary - Streets & Alley Maintenance 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 348,654 519,136 440,000 532,025 Overtime 16,587 15,000 22,000 17,000 Part Time - - -Specialty Assignment Pay 3,845 - 3,000 3,000 Public Safety Holiday Pay - - -Longevity 1,200 1,200 1,200 1,200 Total Salaries - Streets & Alley Maintenance 370,286 535,336 466,200 553,225 Taxes & Benefits - Streets & Alley Maintenance 159,553 276,409 232,184 258,789 Total Salaries, Taxes & Benefits - Streets & Alley 529,838 826,780 698,384 812,014 Compare Years - Streets & Alley Maintenance Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 165,051 $ 116,856 $ 44.6% 73.2% 2024 Adopted Budget to 2024 Projection (69,136) $ (44,224) $ -12.9% -16.0% 2024 Adopted Budget to 2025 Proposed Budget 17,888 $ (17,619) $ 3.3% -6.4% Notes:2023Actualand2024Projectionincludeequipmentoperatorvacancies. Page 64

Notes Revenue MiscellaneousRevenue 230404510InsuranceProceeds 5865 22,091 - 28,052230404510Other-Miscellaneous5899 - 500 500 - Saleofscrapmaterial TotalMiscellaneousRevenue 22,091 $ 500 $ 28,552 $ - $ TotalRevenue 22,091 $ 500 $ 28,552 $ - $ Expenditures PersonalServices 230404510FullTime 6101 40,218 46,131 46,131 48,101 1full-timeTrafficControlTechnician. 230404510Overtime 6102 2,484 2,500 2,500 2,500 230404510FICAExp 6108 3,203 3,720 3,720 3,871 230404510HealthInsurance 6110 13,538 13,706 16,000 16,758 230404510KPERSExp 6111 4,037 4,503 4,500 4,913 230404510Worker'sCompensation6116 676 1,735 1,700 1,805 230404510UnemploymentInsurance6120 42 49 49 51 TotalPersonalServices 64,198 $ 72,344 $ 74,600 $ 77,998 $ ContractualServices 230404510Electricity 6201 16,334 17,000 16,000 17,000 SwitchtoLEDsasavailable. Shouldhelpholdthelineoncosts. 230404510Telephone 6206 113 120 120 120 Citycellphone 230404510Postage 6207 30 100 100 150 Formailingtrafficsignalcontrollersinforrepair 230404510Meals 6303 - 50 50 100 Reimbursementwhileattraining 230404510MileageReimbursement6304 - 250 250 250 Reimbursementforattendingtraining 230404510Registration 6403 100 1,400 500 1,400 Formandatorycertifications 230404510LegalAdvertising 6453 7 - -230404510DuesMemberships&Subs6601 800 - - 900 OGLProgramandIMSAmembership 230404510Printing/CopyingServices6617 - - -230404510OtherProfessionalServices6699 10,603 14,800 10,000 16,000 Contractorstorepairelectricalontrafficsignals/repaironcityownedstreetlights 230404510UniformRental 6704 269 360 360 360 Cityissueduniformcleaningservice 230404510VehicleM&R 6861 6,920 8,500 2,000 2,000 Reducedfrom8500to2000. Newtruckin2024sorepairsshouldbelimited. Hopefullynearer'$0'. 230404510OtherEquipmentM&R6899 40,510 500 500 1,500 $40,510in2023reflectsemergencyrepairtopole. TotalContractualServices 75,686 $ 43,080 $ 29,880 $ 39,780 $ Commodities 230404510OfficeSupplies 7001 33 100 100 100 Notepadsforallthetrafficsignalcabinets 230404510Clothing&Uniforms7101 - 100 100 100 HatswithCitylogo 230404510Protective/SafetyApparel7102 - 700 700 700 Safetyvests/gloves/earplugs/glasses 230404510DieselFuel 7303 3,982 2,100 2,100 2,100 Buckettruckfuel 230404510Oil/Grease/Lubricants7304 33 - -230404510Concrete 7308 - 1,000 1,000 1,000 Installationoftrafficsignalspoles Traffic 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget StreetsFund-TrafficDivision Description:TheTrafficDivisionaccountsfortheexpendituresassociatedwiththemaintenanceandupkeepofalloftheCity'strafficsignals,includingtheelectricbillsforthosesignals. Page 65

Notes Traffic 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget StreetsFund-TrafficDivision Description:TheTrafficDivisionaccountsfortheexpendituresassociatedwiththemaintenanceandupkeepofalloftheCity'strafficsignals,includingtheelectricbillsforthosesignals. 230404510StreetSignMaterials7312 30,767 25,800 25,800 30,000 Streetsignfabrication 230404510SafetyMaterials 7314 - - -230404510Equipment/MotorRepairParts7315 - - -230404510Tools 7317 942 1,500 1,500 1,500 230404510SignalSupplies 7385 65,356 21,100 21,100 30,000 Anythingrelatedtotrafficsignalrepairs. 230404510OtherOperatingSupplies7399 7,362 12,000 12,000 12,000 Trafficpaintforstripingstreets 230404510Non-CapOtherEquipment7699 - - -230404510PurchasingCardDefault7999 - - -TotalCommodities 108,474 $ 64,400 $ 64,400 $ 77,500 $ CapitalOutlays 230404510StreetsEquipment 8516 29,773 - 22,000230404510OtherEquipment 8599 - - -TotalCapitalOutlays 29,773 $ - $ 22,000 $ - $ TotalExpenditures 278,131 $ 179,824 $ 190,880 $ 195,278 $ RevenueminusExpenditures (256,041) $ (179,324) $ (162,328) $ (195,278) $ Page 66

2025 Budget

Salaries, Taxes

Benefits),

Fund

Division 2023 Actual, 2024 Adopted Budget,

2025 Proposed Budget Streets Fund Traffic 2304-04510 FTEs - Traffic Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Traffic Control Technician 1.00 1.00 1.00 1.00 Total FTEs - Traffic Division 1.00 1.00 1.00 1.00 Salary - Traffic Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 40,218 46,131 46,131 48,101 Overtime 2,484 2,500 2,500 2,500 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Traffic Division 42,702 48,631 48,631 50,601 Taxes & Benefits - Traffic Division 21,496 23,713 25,969 27,398 Total Salaries, Taxes & Benefits - Traffic Div. 64,198 72,344 74,600 77,998 Compare Years - Traffic Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 5,929 $ 2,217 $ 13.9% 10.3% 2024 Adopted Budget to 2024 Projection - $ 2,256 $ 0.0% 9.5% 2024 Adopted Budget to 2025 Proposed Budget 1,969 $ 3,685 $ 4.0% 15.5% Notes: Page 67

Staffing Summary (FTEs and

and by

and

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

Thisdivisionwascreatedin2025sothattheCitywouldhave2full-timepeoplefocusedonSidewalksandCurbs.TheamounttransferredfromtheCountyWideSalesTaxFundreducesthefundsavailableintheStreetsCapital

Notes Revenue MiscellaneousRevenue 230404515 TransFromCountyWideSalesTaxFund 5932 - - - 196,251 TransferfromCountyWideSalesTaxFund TotalMiscellaneousRevenue - $ - $ - $ 196,251 $ TotalRevenue - $ - $ - $ 196,251 $ Expenditures PersonalServices 230404515FullTime 6101 - - - 77,513 2full-timeemployees(2equipmentoperators) 230404515FICAExp 6108 - - - 5,930 230404515HealthInsurance 6110 - - - 39,998 230404515KPERSExp 6111 - - - 7,527 230404515Worker'sCompensation6116 - - - 2,765 230404515UnemploymentInsurance6120 - - - 78 TotalPersonalServices - $ - $ - $ 133,810 $ ContractualServices 230404515LandfillFees 6205 - - - 1,000 Estimatefor2025-1styear 230404515Telephone 6206 - - - 240 Estimatefor2025-1styear 230404515ClassifiedAdvertising6451 - - - 300 Estimatefor2025-1styear 230404515Planning/Design 6605 - - - 1,000 Estimatefor2025-1styear 230404515OtherProfessionalServices6699 - - - 1,000 Estimatefor2025-1styear 230404515EquipmentRentalExp6702 - - - 550 Estimatefor2025-1styear 230404515UniformRental 6704 - - - 100 Estimatefor2025-1styear 2304-30-60-515-6858- 04515SidewalkCurb&GutterM&R6858 - - - 10,000 Estimatefor2025-1styear TotalContractualServices - $ - $ - $ 14,190 $ Commodities 230404515OfficeSupplies 7001 - - - 50 Estimatefor2025-1styear 230404515Protective/SafetyApparel7102 - - - 500 Estimatefor2025-1styear 230404515Concrete 7308 - - - 20,000 Estimatefor2025-1styear 230404515Asphalt 7309 - - - 10,000 Estimatefor2025-1styear 230404515Gravel/Sand 7310 - - - 5,000 Estimatefor2025-1styear 230404515Tools 7317 - - - 500 Estimatefor2025-1styear 230404515OtherOperatingSupplies7399 - - - 200 Estimatefor2025-1styear 230404515Non-CapStreetEquipment7616 - - - 2,000 Estimatefor2025-1styear TotalCommodities - $ - $ - $ 38,250 $ CapitalOutlays 230404515StreetsEquipment 8516 - - - 10,000 Estimatefor2025-1styear TotalCapitalOutlays - $ - $ - $ 10,000 $ TotalExpenditures - $ - $ - $ 196,251 $ RevenueminusExpenditures - $ - $ - $ - $ 2025Proposed Budget Sidewalks & Curbs 2023Actual 2024Adopted Budget 2024Projection StreetsFund-Sidewalks&Curbs

Page 68

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

Notes:The2025ProposedBudgetincludesanewdivisionintheStreetsFundcalledSidewalks&Curbs.Two(2)FullTimeEquipmentOperatorswereaddedto thisdivision.Theywillbededicatedtoimprovingandreplacingsidewalksandgutters,primarilydowntown.ThefundingsourceforthisdivisionistheCIPSales TaxFund.TheamounttransferredtotheStreetsCapitalProjectsFundforsidewalksandcurbsisreducedbytheamounttransferredtotheSidewalkandCurbs division.

2025 Budget

Streets Fund Sidewalks & Curbs 2304-04515 FTEs - Sidewalks & Curbs 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Equipment Operator - - - 2.00 Total FTEs - Traffic Division - - - 2.00 Salary - Sidewalks & Curbs 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time - - - 77,513 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Sidewalks & Curbs - - - 77,513 Taxes & Benefits - Sidealks & Curbs - - - 56,297 Total Salaries, Taxes & Benefits - Sidewalks & Curbs - - - 133,810 Compare Years - Traffic Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 77,513 $ 56,297 $ 100.0% 100.0%

Page 69

City of Leavenworth, Kansas

2025 Proposed Budget

Sewer

Fund

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Sewer Plant Sewer Collection Sewer Capital Projects Storm Sewers Total Sewer Fund Revenue Tax Revenue - - - - - - - -Intergovernmental Revenue - - - - - - - -Licenses & Permits - - - - - - - -Charges for Services 5,019,346 5,612,000 5,372,580 5,469,498 5,469,498 - - - 5,469,498 Miscellaneous Revenue 1,820,590 5,850 1,140,704 5,000 - 5,000 - - 5,000 Balance Forward (Reserves) - 3,136,130 5,582,452 3,324,192 3,324,192 - - - 3,324,192 Total Revenue 6,839,936 $ 8,753,980 $ 12,095,736 $ 8,798,691 $ 8,793,691 $ 5,000 $ - $ - $ 8,798,691 $ Expenditures Personal Services 1,110,989 1,470,466 1,448,781 1,575,140 725,985 695,852 - 153,303 1,575,140 Contractual Services 1,751,259 1,978,960 2,000,860 2,048,570 1,727,905 261,970 - 58,695 2,048,570 Commodities 295,197 476,350 473,350 500,550 431,200 48,150 - 21,200 500,550 Capital Outlay 858,133 2,237,000 4,414,428 2,233,000 263,000 - 1,970,000 - 2,233,000 Debt Service 43,443 434,125 434,125 435,175 - - 435,175 - 435,175 Miscellaneous 39,750 - - - - - - -General Reserves - 2,157,079 3,324,192 2,006,256 1,072,057 - 934,198 - 2,006,256 Total Expenditures 4,098,772 $ 8,753,980 $ 12,095,736 $ 8,798,691 $ 4,220,147 $ 1,005,972 $ 3,339,373 $ 233,198 $ 8,798,691 $ Revenue minus Expenditures 2,741,165 $ - $ - $ - $ 4,573,543 $ (1,000,972) $ (3,339,373) $ (233,198) $ - $ Sewer Fund Budget Summary 2025 Proposed Budget: Sewer Fund by Division PersonalServices $1,575,140 18% ContractualServices $2,048,570 23% Commodities $500,550 6% CapitalOutlay $2,233,000 25% DebtService $435,175 5% GeneralReserves $2,006,256 23% SewerPlant $4,220,147 48% SewerCollection $1,005,972 11% SewerCapitalProjects $3,339,373 38% StormSewers $233,198 3% 2025Budget:SewerFundExpendituresbyType 2025Budget:SewerFundExpendituresbyDivision Page 70

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.

Notes Revenue ChargesforServices 434040520WaterworksBillings 5401 3,660,590 4,284,700 3,800,000 3,914,000 434040520FtLeavenworthCharges5402 897,988 823,700 1,007,322 1,007,322 Billingbasedoncontractualagreement 434040520VAHospitalCharges 5403 68,626 71,500 133,158 105,000 Billingbasedoncontractualagreement 434040520USPenitentiary Charges5404 392,141 423,900 423,900 434,976 Billingbasedoncontractualagreement 434040520ConnectingFees 5406 - 7,000 7,000 7,000 434040520SaleofRecyclables 5556 - 1,200 1,200 1,200 TotalChargesforServices 5,019,346 $ 5,612,000 $ 5,372,580 $ 5,469,498 $ MiscellaneousRevenue 434040520SaleofVehicles 5807 14,175 - -434040520ContributionRev 5863 342,336 - -434040520MotorFuelTaxRefund5870 28 100 100434040520Other-Miscellaneous5899 2,009 1,600 1,600434040520BalanceForward 5999 - 3,136,130 5,582,452 3,324,192 TotalMiscellaneousRevenue 358,548 $ 3,137,830 $ 5,584,152 $ 3,324,192 $ TotalRevenue 5,377,894 $ 8,749,830 $ 10,956,732 $ 8,793,691 $ Expenditures PersonalServices 434040520FullTime 6101 337,494 446,185 400,000 459,755 434040520Overtime 6102 13,642 10,500 32,000 13,800 434040520Longevity 6107 1,885 1,800 1,800 2,110 434040520FICAExp 6108 24,491 35,327 32,000 36,710 434040520HealthInsurance 6110 91,984 118,264 120,000 153,778 434040520KPERSExp 6111 32,171 42,761 44,000 46,595 434040520Worker'sCompensation6116 3,474 8,259 8,259 8,564 434040520UnemploymentInsurance6120 320 457 457 474 434040520AutomobileAllowance6126 3,300 3,300 3,300 4,200 TotalPersonalServices 508,761 $ 666,852 $ 641,816 $ 725,985 $ ContractualServices 434040520Electricity 6201 157,407 280,000 250,000 250,000 434040520NaturalGas 6202 27,975 46,000 46,000 45,000 434040520Water 6203 40,311 25,000 25,000 25,000 WaterRatesarehighduetopipesthatneedtobereplaced(2024CIP) 434040520LandfillFees 6205 229,490 217,000 217,000 252,400

434040520Telephone 6206 8,870 8,260 8,260 8,900

434040520Postage 6207 53 175 175 175 Deliveryexpenseforpartsandequipmentneeded forservice

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 71

Sewer Fund: Sewer Plant (WWTP)

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

SewerFund

434040520Cable/Internet 6208 1,053 1,320 1,320 1,320 Cable&Internet 434040520NetworkConnectivity6209 6,200 6,120 6,120 6,200 NetworkConnectivity 434040520Meals 6303 47 500 500 550 Reimbursementformealsduringtraining 434040520MileageReimbursement6304 - 550 550 550 Mileagereimbursementfortraining 434040520Parking/Tolls 6305 33 25 25 30 Parking/tollcharges training 434040520Registration 6403 3,549 5,000 5,000 5,100 Registration forclassesandtraining 434040520ClassifiedAdvertising6451 3 1,000 1,000 1,000 Postingforjobs 434040520LegalAdvertising 6453 95 500 500 550 Postingforquotesandbids 434040520Insurance 6501 74,866 77,900 103,600 106,700 434040520DuesMemberships&Subs6601 8,491 11,000 11,000 11,000 RequiredstateoperatorlicensethroughKDHE.APWA&WEFmemberships 434040520LegalServices 6602 - 1,000 1,000 1,000 434040520Admin&Supervision6607 381,660 400,680 400,680 400,680 Administration feepaidfromSewerFundtoGeneralFund.5%Increase. 434040520MedicalServices 6610 140 500 500 500 HepB andtetanusshots 434040520PestControlServices6612 1,354 1,600 1,600 1,800 Schendel/Terminex 434040520JanitorialServices 6614 15,600 18,200 18,200 22,000 Fees increaseduetoaddition ofnewadminbuildingin2024 434040520Printing/CopyingServices6617 - 250 250 250 Businesscards,envelopes,letterheadpaper 434040520Landscaping&LawnServices6618 8,750 12,000 18,000 25,000 Lawncare-expectingsignificantincreaseincost 434040520ITServices 6623 450 10,400 10,400 12,000 Costsincreasein2025duetoadditionofnewbuildingwithadditionalsecurity cameras 434040520LaboratoryServices 6624 37,805 30,000 30,000 30,000 Testingsamples,Paceandotherlabsupplies 434040520OtherProfessionalServices6699 246,282 284,100 284,100 284,100 Repairstoequipmentnotpartofcollectionssystem 434040520EquipmentRentalExp6702 382 2,100 2,100 2,100 Smallhandtoolrentalforminorrepairs 434040520UniformRental 6704 8,554 11,300 11,300 13,000 Employeeuniforms 434040520VehicleLease 6706 3,747 - -434040520OtherRental 6799 4,413 4,250 4,250 4,400 Rentalofpumpsorotherbypassequipment 434040520Building/GroundsM&R6802 40,504 40,400 40,400 41,000 Repairstobuildingsandgrounds 434040520OfficeEquipmentM&R6852 240 2,050 2,050 2,000 Officeequipmentrepairs 434040520SewerSystemEquipmentM&R6859 7,855 30,000 30,000 30,000 Repairstoequipmentusedtomaintaincollectionssystems 434040520UVBuildingM&R 6860 14,447 30,000 30,000 33,000 Wipergel,wipers,canistersandquartzsleeves 434040520VehicleM&R 6861 53,907 20,000 35,000 35,000 Repairstofleet. MostoffleetisNOTleasedthruEnterprise. 434040520SoftwareMaintenance6862 12,653 7,800 13,000 13,000 Upkeep foranteroquesworkstation,enterbridge,gocanvas,etc. 434040520OtherEquipmentM&R6899 55,364 60,000 60,000 60,000 Repairsforpumps,motorsandotherequipmentaroundtheplant 434040520VehicleLicenseFees6902 34 500 500 500 434040520MiscellaneousPermits6903 60 200 200 200 Labpermit,plantpermits. 434040520OtherOperatingExpenses6917 - 1,900 1,900 1,900 Miscellaneoussuppliesnets,poles,sludgejudge TotalContractualServices 1,452,641 $ 1,649,580 $ 1,671,480 $ 1,727,905 $ Commodities 434040520OfficeSupplies 7001 522 2,000 2,000 2,000 Printingpaper,paperclips,pens,pencils,postits,etc. 434040520Books/Magazines 7002 - 100 100 100 Magazinesusedtokeep currentwithupdatedsewerequipment&mtce. 434040520OtherOfficeSupplies7099 246 200 200 - Keyboard,mouseandothersupplies 434040520Clothing&Uniforms7101 104 600 600 600 Hats,gloves,summershirts Page 72

SewerFund

Sewer Fund: Sewer Plant (WWTP)

Chemicalsusedforodorcontrol,inodorscrubber,polymer. Newstylepresswilladd costtopolymer.

Gasmonitorsreplacement,calibrationsandrepairs. 1staidkits,eyewashsolutions, hydratingdrinks.

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

434040520Protective/SafetyApparel7102 6,082 6,700 6,700 6,700 Protectiveandsafetyapparelsafetyvestsafetyglasses,bootsothertypesafety 434040520Food 7201 813 200 200 300 Tea,coffeesugarandsupplies 434040520KitchenSupplies 7202 441 600 600 600 Papertowels,cups,sugarandothersupplies 434040520GeneralMedicalSupplies7252 329 650 650 650 Medicalcabinetrestocking 434040520Building/GroundsMaterials7301 790 8,000 8,000 8,000 Materialsforbuildingandgrounds,weedkiller,grassseed,etc. 434040520Gasoline 7302 2,847 2,800 2,800 3,000 434040520DieselFuel 7303 12,135 13,000 13,000 13,000 434040520Oil/Grease/Lubricants7304 - 1,000 1,000 1,000 434040520VehicularRepairParts7306 - 2,000 2,000 2,000 434040520Chemicals 7307 80,151 75,500 75,500 100,000

434040520Concrete 7308 - 250 250 250 434040520Gravel/Sand 7310 139 350 350 350 434040520SafetyMaterials 7314 669 1,800 1,800 1,800

434040520Equipment/MotorRepairParts7315 1,547 5,000 5,000 5,000 Plantequipmentrepairs.Smallmotors 434040520SewerSystemMaterials7316 - 10,000 10,000 10,000 Grouting,mastic,riserringsandlids. 434040520Tools 7317 4,240 3,000 3,000 3,000 wrenches,tapanddyes,packingpullersandothernecessarytools. 434040520JanitorialSupplies 7319 454 1,000 1,000 1,000 Cleaningsuppliesforplant 434040520TrainingMaterials 7327 - 1,300 1,300 1,300 Trainingmaterialsforinhousetraining 434040520OtherOperatingSupplies7399 13,653 135,000 135,000 135,000 Suppliesforplantemergencyrepairstolargepumps,motorsetc. 434040520Non-CapFurniture/Furnishings7402 - 500 500 500 434040520Non-CapSoftware 7405 - 1,000 1,000 1,000 434040520Non-CapITEquipment7406 3,768 3,300 3,300 3,300 434040520Non-CapSewerEquipment7609 - 750 750 750 434040520Non-CapOtherEquipment7699 124,785 126,000 126,000 130,000 Basicrepairsaroundtheplant,mowingandroottreatment. TotalCommodities 253,715 $ 402,600 $ 402,600 $ 431,200 $ CapitalOutlay 434040520Furniture/Furnishings8302 - 10,000 10,000 10,000 434040520Vehicles 8401 12,184 - -434040520SafetyEquipment 8512 - 3,000 3,000 3,000 434040520OtherEquipment 8599 - 250,000 250,000 250,000 EquipmentreplacementnotincludedinCIP TotalCapitalOutlay 12,184 $ 263,000 $ 263,000 $ 263,000 $ MiscellaneousExpenses 40520GeneralReserves 9399 - 1,047,050 1,020,857 1,072,057 90dayoperatingreserve TotalMiscellaneousExpenses - $ 1,047,050 $ 1,020,857 $ 1,072,057 $ TotalExpenditures 2,227,301 $ 4,029,082 $ 3,999,752 $ 4,220,147 $ RevenueminusExpenditures 3,150,593 $ 4,720,748 $ 6,956,980 $ 4,573,543 $ Page 73

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

2025 Budget

Sewer Fund Sewer Plant 4340-40520 FTEs - Sewer Plant 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget WPC Superintendent 1.00 1.00 1.00 1.00 WPC Assistant Superintendent 1.00 1.00 1.00 1.00 GIS Coordinator (50% allocated to Engineering) 0.50 0.50 0.50 0.50 Admin Clerk - WPC 1.00 1.00 1.00 1.00 WPC Lab Technician - - -WPC Operator 5.00 5.00 5.00 5.00 Total FTEs - Sewer Plant 8.50 8.50 8.50 8.50 Salary - Sewer Plant 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 337,494 446,185 400,000 459,755 Overtime 13,642 10,500 32,000 13,800 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,885 1,800 1,800 2,110 Total Salaries - Sewer Plant 353,021 458,485 433,800 475,665 Taxes & Benefits - Sewer Plant 155,740 208,367 208,016 250,320 Total Salaries, Taxes & Benefits - Sewer Plant 508,761 666,852 641,816 725,985 Compare Years - Sewer Plant Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 105,464 $ 52,628 $ 29.9% 33.8% 2024 Adopted Budget to 2024 Projection (24,685) $ (352) $ -5.4% -0.2% 2024 Adopted Budget to 2025 Proposed Budget 17,180 $ 41,952 $ 3.7% 20.1% Notes:The2024Projection'sSalaryandTaxes&Benefitsarelowerthanthe2024AdoptedBudgetduetoyear-to-datevacancies.Overtimeishigheronthe 2024Projectionforthesamereason. Page 74

Notes Revenue MiscellaneousRevenue 434040530VehicleSettlement 5864 5,102 - -434040530Other-Miscellaneous5899 4,242 4,150 5,000 5,000 Royalty-ServiceLineWarranty TotalMiscellaneousRevenue 9,344 $ 4,150 $ 5,000 $ 5,000 $ TotalRevenue 9,344 $ 4,150 $ 5,000 $ 5,000 $ Expenditures PersonalServices 434040530FullTime 6101 308,656 422,282 400,000 434,147 8full-timeemployees: PublicWorksProjectManager(1),WPCOperators(7) 434040530Overtime 6102 26,451 32,500 32,500 26,600 434040530Longevity 6107 1,095 1,295 1,295 1,475 434040530FICAExp 6108 25,067 35,142 35,142 35,681 434040530HealthInsurance 6110 85,812 113,313 130,000 137,458 434040530KPERSExp 6111 32,097 42,538 42,538 45,290 434040530Worker'sCompensation6116 4,364 10,343 10,343 10,540 434040530UnemploymentInsurance6120 328 455 455 461 434040530SickLeaveReimbursement6122 57 - -434040530 Vacation LeaveReimbursement6123 389 - -434040530AutomobileAllowance6126 3,300 3,300 3,300 4,200 TotalPersonalServices 487,614 $ 661,168 $ 655,573 $ 695,852 $ ContractualServices 434040530Telephone 6206 1,832 1,750 1,750 1,800 434040530Postage 6207 - 300 300 300 434040530Registration 6403 2,230 1,000 1,000 1,000 Collectionscertification tests/trainingcourses 434040530ClassifiedAdvertising6451 258 750 750 750 Job postings 434040530LegalAdvertising 6453 7 - -434040530DuesMemberships&Subs6601 - 1,700 1,700 1,700 Collectionscertificates,APWAandWEF 434040530Admin&Supervision6607 95,400 100,170 100,170 100,170 Administration feepaidfromSewerWaterFundtoGeneralFund 434040530OtherProfessionalServices6699 30,823 78,000 78,000 78,000 Repairstolinesandliftstations(pumps/electrical)-C&B,JFDenney,McGuire Electrical 434040530UniformRental 6704 - 200 200 200 Employeeuniforms 434040530SewerSystemEquipmentM&R6859 50,565 50,000 50,000 50,000 Repairstoliftstations,electricalrepairs,manholecoversandrisers. 434040530VehicleM&R 6861 1,056 10,000 10,000 10,000 Repairstoflushtrucksandcameratrucks. Oilchangesandothermotorparts. 434040530OtherEquipmentM&R6899 7,105 15,000 15,000 15,000 Pumps, floats,transducers 434040530VehicleLicenseFees6902 - 1,050 1,050 1,050 434040530OtherOperatingExpenses6917 2,397 2,000 2,000 2,000 TotalContractualServices 191,672 $ 261,920 $ 261,920 $ 261,970 $ Commodities 434040530OfficeSupplies 7001 - 500 500 500 Cameratrucksupplies ink,paper Sewer Collection

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget SewerFund-SewerCollectionSystem Description:TheSewerCollectionDivisionoperatesandmaintainsthesewerlines,liftstations,andotherequipmentthattransportssewagefromitsoriginalsourcetotheWastewaterTreatmentPlant. Page 75

System

Notes Sewer Collection System 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget SewerFund-SewerCollectionSystem Description:TheSewerCollectionDivisionoperatesandmaintainsthesewerlines,liftstations,andotherequipmentthattransportssewagefromitsoriginalsourcetotheWastewaterTreatmentPlant. 434040530Protective/SafetyApparel7102 - 200 200 200 Gloves,vest,eyeprotection. 434040530Gasoline 7302 8,572 9,300 9,300 9,300 434040530DieselFuel 7303 5,639 9,000 9,000 8,500 434040530VehicularRepairParts7306 - 3,000 3,000 3,000 434040530Chemicals 7307 - 500 500 500 Rootxforemergencyroottreatment&EnSolveforcuttinggreaseinlines 434040530Asphalt 7309 - - -434040530Gravel/Sand 7310 - 500 500 500 gravel/sandforrepairs 434040530SafetyMaterials 7314 - 500 500 500 Trainingbooks,videos confinedspace,trenchinglocating. 434040530Equipment/MotorRepairParts7315 3,536 5,000 5,000 5,000 Ferncoats,cones,signs,liftstationcleanersanddegreasers. 434040530SewerSystemMaterials7316 1,124 3,000 3,000 3,000 Hoses,adapters, nozzles. 434040530Tools 7317 588 600 600 600 Shovels,prybarsandsledgehammers 434040530OtherOperatingSupplies7399 5,700 15,500 15,500 15,500 Camera cables,flushtruckhose,sewertracingdye 434040530Non-CapITEquipment7406 - 300 300 300 434040530Non-CapSewerEquipment7609 - 750 750 750 434040530Non-CapOtherEquipment7699 - - -TotalCommodities 25,159 $ 48,650 $ 48,650 $ 48,150 $ MiscellaneousExpense 434040530TransfertoStormWaterCap9241 39,750 - -TotalMiscellaneousExpense 39,750 $ - $ - $ - $ TotalExpenditures 744,196 $ 971,738 $ 966,143 $ 1,005,972 $ RevenueminusExpenditures (734,852) $ (967,588) $ (961,143) $ (1,000,972) $ Page 76

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Sewer Fund Sewer Collection 4340-04530 FTEs - Sewer Collection 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Public Works Project Manager 1.00 1.00 1.00 1.00 WPC Operator 7.00 7.00 7.00 7.00 Total FTEs - Sewer Collection 8.00 8.00 8.00 8.00 Salary - Sewer Collection 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 308,656 422,282 400,000 434,147 Overtime 26,451 32,500 32,500 26,600 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,095 1,295 1,295 1,475 Total Salaries - Sewer Collection 336,202 456,077 433,795 462,222 Taxes & Benefits - Sewer Collection 151,412 205,091 221,778 233,630 Total Salaries, Taxes & Benefits - Sewer Collection 487,614 661,168 655,573 695,852 Compare Years - Sewer Collection Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 119,875 $ 53,679 $ 35.7% 35.5% 2024 Adopted Budget to 2024 Projection (22,282) $ 16,687 $ -4.9% 8.1% 2024 Adopted Budget to 2025 Proposed Budget 6,146 $ 28,539 $ 1.3% 13.9% Notes:The2024Projectionislowerthanthe2024AdoptedBudgetduetoyear-to-datevacancies. Page 77

Storm Sewers

Notes Revenue MiscellaneousRevenue 434040540Other-Miscellaneous5899 1,275 - -TotalMiscellaneousRevenue 1,275 $ - $ - $ - $ TotalRevenue 1,275 $ - $ - $ - $ Expenditures PersonalServices 434040540FullTime 6101 67,830 88,269 88,269 91,358 2full-timeemployees: StormWaterEquipmentOperators(2) 434040540Overtime 6102 1,405 2,000 4,000 1,400 434040540SpecialtyAssignmentPay6105 1,305 - -434040540FICAExp 6108 4,812 6,906 6,906 7,096 434040540HealthInsurance 6110 31,264 33,695 39,000 41,136 434040540KPERSExp 6111 6,626 8,359 10,000 9,007 434040540Worker'sCompensation6116 1,310 3,127 3,127 3,214 434040540UnemploymentInsurance6120 63 90 90 93 TotalPersonalServices 114,615 $ 142,446 $ 151,392 $ 153,303 $ ContractualServices 434040540Telephone 6206 344 360 360 360 434040540Meals 6303 - 200 200 200 Mealsforovertimesituations 434040540MileageReimbursement6304 - 200 200 100 Mileagereimbursementfortraining 434040540Parking/Tolls 6305 - 50 50 25 434040540Registration 6403 575 1,000 1,000 750 Trainingandcertificationfunding 434040540ClassifiedAdvertising6451 - 1,300 1,300 1,000 Projectadvertising andjobpostings 434040540LegalAdvertising 6453 7 - -434040540LegalServices 6602 - 5,000 5,000 5,000 Propertyacquisition assistance 434040540AerialMapping 6620 - 6,700 6,700 6,700 MappingtosupportGIS 434040540OtherProfessionalServices6699 3,846 30,000 30,000 30,000 Inletrepair,Geotechsupport,engineeringsupport,etc. 434040540EquipmentRentalExp6702 253 1,000 1,000 1,000 434040540UniformRental 6704 996 750 750 1,000 434040540SewerSystemEquipmentM&R6859 5,400 15,000 15,000 10,000 4340-30-60-540-6861-40540VehicleM&R 6861 1,916 5,900 5,900 2,500 4340-30-60-540-6903-40540MiscellaneousPermits6903 60 - - 60 TotalContractualServices 13,397 $ 67,460 $ 67,460 $ 58,695 $ Commodities 434040540OtherOfficeSupplies7099 14 - -434040540Clothing&Uniforms7101 - 100 100 100 434040540Protective/SafetyApparel7102 390 300 300 350 Personalprotectiveequipment 434040540Building/GroundsMaterials7301 744 - -434040540Gasoline 7302 925 5,000 2,000 2,000 434040540DieselFuel 7303 - 400 400 400

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget SewerFund-StormSewerDivision

TheStormSewerDivisionmaintainstheinfrastructurenecessarytomanagestormwaterrunoff.TheStormSewerDivisionstaffareresponsibleforkeepingstorminletsclearofdebrisandtheday-to-daymaintenance oftheexistingstormwatersystem.ThemissionoftheStormSewersDivisionistodevelopandmaintainacomprehensivewatershedandstormwaterinfrastructuremanagementprogramthatprotectsproperty,prioritizesthe healthandsafetyofresidents,enhancesqualityoflife,preservesandimprovestheenvironmentforthebenefitofthepublic,andisresponsiveandsensitivetotheneedsofresidents,propertyowners,andpublicpartners. Page 78

Description:

SewerFund-StormSewerDivision

Description:TheStormSewerDivisionmaintainstheinfrastructurenecessarytomanagestormwaterrunoff.TheStormSewerDivisionstaffareresponsibleforkeepingstorminletsclearofdebrisandtheday-to-daymaintenance oftheexistingstormwatersystem.ThemissionoftheStormSewersDivisionistodevelopandmaintainacomprehensivewatershedandstormwaterinfrastructuremanagementprogramthatprotectsproperty,prioritizesthe healthandsafetyofresidents,enhancesqualityoflife,preservesandimprovestheenvironmentforthebenefitofthepublic,andisresponsiveandsensitivetotheneedsofresidents,propertyowners,andpublicpartners.

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Storm Sewers

434040540VehicularRepairParts7306 626 1,500 1,500 1,500 434040540Chemicals 7307 - - -434040540Concrete 7308 4,668 6,500 6,500 6,500 Concreteforrepairstostormsewerstructures 434040540Gravel/Sand 7310 2,354 2,500 2,500 2,500 Gravel/sandforrepairstostormsewerstructures 434040540SafetyMaterials 7314 401 - - 250 434040540Equipment/MotorRepairParts7315 - 700 700 700 Usedtorepairequipmentorpowertools 434040540SewerSystemMaterials7316 1,722 1,900 1,900 1,900 Pipe,fittingsorothermaterialstorepairtostormsewerstructures 434040540Tools 7317 1,751 1,200 1,200 1,500 Toolsforstormsewerstaff 434040540OtherOperatingSupplies7399 2,706 5,000 5,000 3,500 Otheroperationalsupplies forrepairstostormsewerstructures 4340-30-60-540-7406-40540Non-Cap ITEquipment7406 24 - -TotalCommodities 16,323 $ 25,100 $ 22,100 $ 21,200 $ TotalExpenditures 144,334 $ 235,006 $ 240,952 $ 233,198 $ RevenueminusExpenditures (143,059) $ (235,006) $ (240,952) $ (233,198) $ Page 79

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

Notes:The2023Actualislowerthanthe2024AdoptedBudgetand2025ProposedBudgetbecauseofvacanices.2024Projectedovertimeishigherthan budgetbecauseYTDOTalreadyexceedsthebudgetduetothesinkholeinDoughertyPark.

2024 Budget

Sewer Fund Storm Sewers 4340-40540 FTEs - Storm Sewers 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Storm Water Equipment Operator 2.00 2.00 2.00 2.00 Total FTEs - Storm Sewers 2.00 2.00 2.00 2.00 Salary - Storm Sewers 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 67,830 88,269 88,269 91,358 Overtime 1,405 2,000 4,000 1,400 Part Time - - -Specialty Assignment Pay 1,305 - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Storm Sewers 70,540 90,269 92,269 92,758 Taxes & Benefits - Storm Sewers 44,075 52,177 59,123 60,545 Total Salaries, Taxes & Benefits - Storm Sewers 114,615 142,446 151,392 153,303 Compare Years - Storm Sewers Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 19,729 $ 8,103 $ 28.0% 18.4% 2024 Adopted Budget to 2024 Projection 2,000 $ 6,946 $ 2.2% 13.3% 2024 Adopted Budget to 2025 Proposed Budget 2,489 $ 8,368 $ 2.8% 16.0%

Page 80

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

Sewer Capital Projects

ARPAfundspaidfor2024SewerFundoperatingexpenses,creatinga highercapital reservefor2024 projection. Thecapitalreserveswillgetspentdownin2025to completeCityCommissionapprovedprojects.

Notes Revenue MiscellaneousRevenue 434040550TransferfromARPA 5969 1,451,424 - 1,134,004 - TheCityCommissionapproved$3,000,000 ofARPAfundsforWTTPProjects. TotalMiscellaneousRevenue 1,451,424 $ - $ 1,134,004 $ - $ TotalRevenue 1,451,424 $ - $ 1,134,004 $ - $ Expenditures ContractualServices 434040550OtherProfessionalServices6699 50,286 - -434040550SewerSystemEquipmentM&R6859 43,263 - -TotalContractualServices 93,549 $ - $ - $ - $ CapitalOutlay 434040550Building-NewConstruction8101 53,544 - -434040550Building-Improvements8103 - 975,000 1,075,000 185,000 Asphaltresurfacing -$160,000,Holdingtankroof-$25,000 434040550SewerSystemConstruction8207 - - - 1,170,000 WWTPequipmentreplacmentandrepairs-$1,170,000 434040550SewerLineConstruction8210 520,118 - -434040550 OtherImprovementConstruction8299 - 999,000 3,076,428 590,000 Manholerepairs-$500,000;Hallmarkforcemain-$90,000 434040550Furniture/Furnishings8302 - - - 25,000 Furniture&fixturesfornewAdminbuilding-$25,000 434040550Depreciation Expense8699 272,288 - -TotalCapitalOutlay 845,949 $ 1,974,000 $ 4,151,428 $ 1,970,000 $ DebtService 434040550Principal 9001 - 395,000 395,000 400,000 434040550Interest 9002 43,443 39,125 39,125 35,175 TotalDebtService 43,443 $ 434,125 $ 434,125 $ 435,175 $ MiscellaneousExpenses 434040550CapitalReserves 9398 - 1,110,029 2,303,336 934,198

TotalMiscellaneousExpenses - $ 1,110,029 $ 2,303,336 $ 934,198 $ TotalExpenditures 982,941 $ 3,518,154 $ 6,888,889 $ 3,339,373 $ RevenueminusExpenditures 468,483 $ (3,518,154) $ (5,754,885) $ (3,339,373) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget SewerFund-SewerCapitalProjectsDivision

Page 81

City of Leavenworth, Kansas Refuse Fund

2025 Proposed Budget

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Refuse Collection Refuse Disposal Refuse Restricted Total Refuse Fund Revenue Tax Revenue - - - - - - -Intergovernmental Revenue 7,500 - - - - - -Licenses & Permits - - - - - - -Charges for Services 2,337,785 2,315,800 2,315,800 2,384,080 2,350,280 33,800 - 2,384,080 Miscellaneous Revenue 3,397 4,000 4,000 4,000 - 4,000 - 4,000 Balance Forward (Reserves) - 1,395,644 1,737,551 1,692,350 1,692,350 - - 1,692,350 Total Revenue 2,348,682 $ 3,715,444 $ 4,057,351 $ 4,080,430 $ 4,042,630 $ 37,800 $ - $ 4,080,430 $

Personal Services 722,251 954,178 882,283 1,024,816 947,071 77,745 - 1,024,816 Contractual Services 982,970 969,525 973,725 1,153,655 1,115,285 18,370 20,000 1,153,655 Commodities 163,276 198,410 198,410 142,160 135,850 6,310 - 142,160 Capital Outlay 100,075 319,083 310,583 214,000 214,000 - - 214,000 Debt Service - - - - - - -Miscellaneous - - - - - - -General Reserves (see note) - 1,274,248 1,692,350 1,545,799 1,545,799 - - 1,545,799 Total Expenditures 1,968,571 $ 3,715,444 $ 4,057,351 $ 4,080,430 $ 3,958,005 $ 102,425 $ 20,000 $ 4,080,430 $ Revenue minus Expenditures 380,110 $ - $ - $ - $ 84,625 $ (64,625) $ (20,000) $ - $ Refuse Fund Budget Summary 2025 Proposed Budget: Refuse Fund by Division PersonalServices $1,024,816 25% ContractualServices $1,153,655 28% Commodities $142,160 4% CapitalOutlay $214,000 5% GeneralReserves $1,545,799 38% 2025Budget:RefuseFundExpendituresbyType 2025Budget:RefuseFundExpendituresbyDivision RefuseCollection $3,958,005 97% RefuseDisposal $102,425 3% Refuse Restricted $20,000 0% Page 82

Expenditures

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

Refuse Collection

Foreman(1),AdminAssistant(1),SWEquipmentOperator(3),SWCollector(5),SW Laborer(2)

Notes Revenue ChargesforServices 434444560WaterworksBillings 5401 2,272,284 2,276,000 2,276,000 2,344,280 3%rateincreasein2025 434444560RefuseSvc-DirectPayments5408 5,677 6,000 6,000 6,000 U.S. Penitentiaryandresidentsthatdonothavewaterservice 434444560SaleOfTrashBags 5554 26,614 - - - Willnotbesellingtrashbagsin2025 TotalChargesforServices 2,304,575 $ 2,282,000 $ 2,282,000 $ 2,350,280 $ MiscellaneousRevenue 434444560Other-Miscellaneous5899 20 - -434444560BalanceForward 5999 - 1,395,644 1,737,551 1,692,350 Cashbalanceatthebeginningoftheyear TotalMiscellaneousRevenue 20 $ 1,395,644 $ 1,737,551 $ 1,692,350 $ TotalRevenue 2,304,595 $ 3,677,644 $ 4,019,551 $ 4,042,630 $ Expenditures PersonalServices 434444560FullTime 6101 321,348 511,747 440,000 501,444 12.25full-time employees: OperationsSuperintendent(0.25),SolidWaste[SW]

434444560Overtime 6102 81,656 64,000 88,000 82,000 434444560PartTime 6104 9,437 - -434444560SpecialtyAssignmentPay6105 6,094 - -434444560Longevity 6107 685 745 745 805 Longevityforemployeesover5years 434444560FICAExp 6108 32,809 44,165 38,000 44,775 434444560HealthInsurance 6110 132,273 173,022 154,000 233,506 434444560KPERSExp 6111 40,880 53,460 53,460 56,833 434444560Worker'sCompensation6116 11,876 25,772 25,772 26,074 434444560UnemploymentInsurance6120 429 576 576 583 434444560SickLeaveReimbursement6122 6,428 - -434444560 Vacation LeaveReimbursement6123 16,587 - -434444560AutomobileAllowance6126 825 825 825 1,050 TotalPersonalServices 661,327 $ 874,312 $ 801,378 $ 947,071 $ ContractualServices 434444560LandfillFees 6205 446,949 410,000 410,000 577,200 434444560Telephone 6206 1,673 1,850 1,850 1,850 Foremancellphone 434444560Postage 6207 26 - - - Sendvehicletitles etc.,rarelyused 434444560CommercialTravel 6301 134 - -434444560Meals 6303 77 100 100 100 Foodduringtraining 434444560MileageReimbursement6304 - 100 100 100 434444560Registration 6403 - 1,300 1,300 1,300 Grouptrainingfees,foremanSwana(solidwasteassociationofnorthAmerica) membership 434444560ClassifiedAdvertising6451 539 1,500 1,500 1,500 Job postings 434444560LegalAdvertising 6453 7 75 75 75

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RefuseFund

Page 83

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

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Refuse Collection

434444560Insurance 6501 30,333 30,800 37,000 38,110 434444560DuesMemberships&Subs6601 245 400 400 400 434444560Admin&Supervision6607 188,500 197,925 197,925 197,925 Administration feepaidfromRefuseFundtoGeneralFund,5%increase 434444560Printing/CopyingServices6617 - 325 325 325 Externallymade signs 434444560OtherProfessionalServices6699 166,014 132,000 170,000 170,000 MonthlybillingfeeforWaterworks,papershredding forSpringCleanup 434444560UniformRental 6704 3,861 5,500 5,500 5,500 UniformsrentalandOrangeClass2shirts 434444560OtherRental 6799 335 300 300 300 Icemachinemaintenance 434444560VehicleM&R 6861 109,228 150,000 10,000 10,000

434444560SoftwareMaintenance6862 775 - - 9,100 Visionsoftwareprogramtotrackpolycarts 434444560VehM&R-GarageBilling6863 - - 100,000 100,000 MaintenanceandrepairsofvehiclesbytheServiceCenter,movedfrom6861-

434444560OtherEquipmentM&R6899 460 - -434444560VehicleLicenseFees6902 - 250 250 250 434444560Sales Tax 6907 2,207 1,000 1,000 1,000 434444560ContributionsExp 6913 - 250 250 250 TotalContractualServices 951,364 $ 933,675 $ 937,875 $ 1,115,285 $ Commodities 434444560OfficeSupplies 7001 1,961 2,300 2,300 2,300 Envelopes,trashviolationstickers,trashbagsalereceipts,misc.officesupplies 434444560OtherOfficeSupplies7099 80 - -434444560Clothing&Uniforms7101 5,002 7,500 7,500 6,500 SpringClean-upT-shirts 434444560Protective/SafetyApparel7102 5,064 4,200 4,200 5,200 Personalprotectiveequipment+Bootreimbursement 434444560Food 7201 909 1,000 1,000 1,000 Foodpurchasedduringworkrelatedevents.BagDelivery,SpringCleanup,etc. 434444560Gasoline 7302 3,291 5,000 5,000 5,000 Gasforforemantruck 434444560DieselFuel 7303 106,764 155,000 155,000 80,500 Dieselforfleet,decreasehelpsoffsetincreaseinlandfillfees 434444560Concrete 7308 4,146 - - - Asphalttorepairwheretrashtrucksparkorpadsforrolloffcontainers 434444560Asphalt 7309 - 3,000 3,000 3,000 434444560Gravel/Sand 7310 717 - -434444560Tools 7317 - 250 250 250 Extensioncordsforblockheaters,tiregauges,utilityknives,etc. 434444560JanitorialSupplies 7319 40 100 100 100 GOJO handcleaner 434444560PolyCartsSupply&Mtce.7323 - 12,000 12,000 12,000

434444560OtherOperatingSupplies7399 24,421 1,750 1,750 20,000

434444560Non-CapSoftware 7405 50 - -434444560Non-CapITEquipment7406 65 - -434444560Non-CapOtherEquipment7699 6,605 - -Page 84

RefuseFund

Refuse Collection

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

TotalCommodities 159,116 $ 192,100 $ 192,100 $ 135,850 $ CapitalOutlays 434444560 OtherImprovementConstruction8299 19,045 45,000 45,000 - ProjectsnotincludedinCIPbudget-asphaltforrecyclingcenter/trees.(7399) 434444560SpecialUseVehicles8406 - 236,500 236,500 214,000 2025CIPincludesFrontLoader TotalCapitalOutlays 19,045 $ 281,500 $ 281,500 $ 214,000 $

434444560CapitalReserves 9398 - 737,342 1,181,589 970,489 434444560GeneralReserves 9399 - 536,906 510,761 575,310 90dayoperatingreservebudgetedas of12/31/2024 TotalMiscellaneousExpenses - $ 1,274,248 $ 1,692,350 $ 1,545,799 $ TotalExpenditures 1,790,852 $ 3,555,835 $ 3,905,203 $ 3,958,005 $ RevenueminusExpenditures 513,744 $ 121,809 $ 114,348 $ 84,625 $ Page 85

MiscellaneousExpenses

2025 Budget

Refuse Fund Collections 4344-44560 FTEs - Refuse Collections 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Operations Superintendent (25% Garage, 50% Streets) 0.25 0.25 0.25 0.25 Solid Waste Foreman 1.00 1.00 1.00 1.00 Admin Assistant (PT to FT in 2024) 0.50 1.00 1.00 1.00 Solid Waste Equipment Operator 3.00 3.00 3.00 3.00 Solid Waste Collector 5.00 5.00 5.00 5.00 Solid Waste Laborer 2.00 2.00 2.00 2.00 Total FTEs - Refuse Collections 11.75 12.25 12.25 12.25 Salary - Refuse Collections 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 321,348 511,747 440,000 501,444 Overtime 81,656 64,000 88,000 82,000 Part Time 9,437 - -Specialty Assignment Pay 6,094 - -Public Safety Holiday Pay - - -Longevity 685 745 745 805 Total Salaries 419,220 576,492 528,745 584,249 Taxes & Benefits - Refuse Collections 242,107 297,820 272,633 362,822 Total Salaries, Taxes & Benefits - Refuse Collections 661,327 874,312 801,378 947,071 Compare Years - Refuse Collections Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 157,272 $ 55,713 $ 37.5% 23.0% 2024 Adopted Budget to 2024 Projection (47,747) $ (25,187) $ -8.3% -8.5% 2024 Adopted Budget to 2025 Proposed Budget 7,757 $ 65,002 $ 1.3% 21.8% Notes:AdminAssistantmovedfrompart-timetofull-timein2024AdoptedBudgettoassistwithnewpolycartrefusecollectionprogram.2023Projection reflectsvacancies,whichhavebeenchronic.2025ProposedBudgetreflectsnovacancies,full-timeadminassistant,andsalaryincreases. Page 86

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

Refuse Disposal

Notes Revenue IntergovernmentalRevenue 434444570StateGrants 4208 7,500 - -TotalIntergovernmentalRevenue 7,500 - -ChargesforServices 434444570LandfillCollections 5407 24,966 23,300 23,300 23,300 BrushSitecollectionfee 434444570SaleofRecyclables 5556 8,243 10,500 10,500 10,500 TotalChargesforServices 33,210 33,800 33,800 33,800 MiscellaneousRevenue 434444570MotorFuelTaxRefund5870 3,377 4,000 4,000 4,000 TotalMiscellaneousRevenue 3,377 4,000 4,000 4,000 TotalRevenue 44,086 37,800 37,800 37,800 Expenditures PersonalServices 434444570FullTime 6101 22,563 33,539 33,539 31,982 1full-timeemployee: BrushSiteOperator(1) 434444570Overtime 6102 3,266 4,000 4,000 3,300 434444570PartTime 6104 13,026 16,518 16,518 15,524 1part-timeemployee: RecyclingMonitor(0.5) 434444570Longevity 6107 - 35 35434444570FICAExp 6108 3,092 4,138 4,138 3,887 434444570HealthInsurance 6110 11,162 13,961 15,000 15,613 434444570KPERSExp 6111 3,678 5,009 5,009 4,933 434444570Worker'sCompensation6116 1,074 2,613 2,613 2,456 434444570UnemploymentInsurance6120 40 54 54 51 434444570SickLeaveReimbursement6122 1,255 - -434444570 Vacation LeaveReimbursement6123 1,767 - -TotalPersonalServices 60,924 79,866 80,905 77,745 ContractualServices 434444570Electricity 6201 1,674 1,400 1,400 1,700 434444570NaturalGas 6202 246 - -434444570Water 6203 21 300 300 300 434444570Telephone 6206 996 780 780 - Brushsitephoneandinternetforcameras 434444570Cable/Internet 6208 1,320 1,320 1,320 1,320 Internet&Wi-Fi 434444570ClassifiedAdvertising6451 656 700 700 700 Job postings 434444570LegalAdvertising 6453 29 - -434444570OtherProfessionalServices6699 460 4,000 4,000 4,000 Tubgrindingforbrushpile.Oilrecycling 434444570EquipmentRentalExp6702 - 1,000 1,000 1,000 434444570OtherRental 6799 2,195 2,400 2,400 2,400 Brush/recyclingporta-potties 434444570Building/GroundsM&R6802 - 250 250 250 Fence/gaterepairs 434444570VehicleM&R 6861 10,425 6,000 6,000 6,000 Skidsteer,recyclingcompactor

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RefuseFund-RefuseDisposalDivision

Page 87

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

Refuse Disposal

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RefuseFund-RefuseDisposalDivision

434444570SoftwareMaintenance6862 - 700 700 700 Brushsitecamera program 434444570OtherEquipmentM&R6899 305 - -TotalContractualServices 18,326 18,850 18,850 18,370 Commodities 434444570OfficeSupplies 7001 - 500 500 500 Brushsitereceipts 434444570Protective/SafetyApparel7102 448 200 200 200 Personalprotectiveequipment 434444570Building/GroundsMaterials7301 - 200 200 200 Signageandweedkiller 434444570Gasoline 7302 95 360 360 360 Gas forlawnmoweratRecyclingCenter 434444570DieselFuel 7303 2,728 4,000 4,000 4,000 Dieselforskidsteerandrubbertireloader 434444570Equipment/MotorRepairParts7315 116 - -434444570Tools 7317 377 650 650 650 Polesaws/chainsawsandblades 434444570OtherOperatingSupplies7399 396 400 400 400 Burnmaterials, othermisc.items TotalCommodities 4,160 6,310 6,310 6,310 CapitalOutlays 434444570RefuseEquipment 8517 81,030 29,083 29,083 - officetrailerin2024-nothingplannedin2025 TotalCapitalOutlays 81,030 29,083 29,083TotalExpenditures 164,440 134,109 135,148 102,425 4344-30-60-570-9200-RevenueminusExpenditures (120,353) (96,309) (97,348) (64,625) Page 88

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Refuse Fund Disposal 4344-44570 FTEs - Refuse Disposal 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Brush Site Operator 1.00 1.00 1.00 1.00 PT Recycling Monitor 0.50 0.50 0.50 0.50 Total FTEs - Refuse Disposal 1.50 1.50 1.50 1.50 Salary - Refuse Disposal 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 22,563 33,539 33,539 31,982 Overtime 3,266 4,000 4,000 3,300 Part Time 13,026 16,518 16,518 15,524 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - 35 35Total Salaries - Refuse Disposal 38,855 54,091 54,091 50,805 Taxes & Benefits - Refuse Disposal 22,068 25,775 26,814 26,940 Total Salaries, Taxes & Benefits - Refuse Disposal 60,924 79,866 80,905 77,745 Compare Years - Refuse Disposal Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 15,236 $ 3,706 $ 39.2% 16.8% 2024 Adopted Budget to 2024 Projection - $ 1,039 $ 0.0% 4.0% 2024 Adopted Budget to 2025 Proposed Budget (3,286) $ 1,165 $ -6.1% 4.5% Notes:Salarydecreasesin2025duetoemployeeturnover(outgoingemployeehadahigherhourlywagethanincomingemployee). Page 89

Refuse Restricted

Notes Expenditures ContractualServices 434444595Landscaping&LawnServices6618 13,280 12,000 12,000 15,000 6 Landfillmows,2 frontagecuts/month,2 drivepathsprays/year 434444595OtherProfessionalServices6699 - 5,000 5,000 5,000 Monitoring,welltesting,tree maintenance,invasiveweedspraying(Johnson grass/thistle),otherprofessionalworkas required. TotalContractualServices 13,280 17,000 17,000 20,000 Commodities 434444595OtherOperatingSupplies7399 - - -TotalCommodities - $ - $ - $ - $ CapitalOutlays 434444595 OtherImprovementConstruction8299 - 8,500 -TotalCapitalOutlays - 8,500 -TotalExpenditures 13,280 25,500 17,000 20,000 RevenueminusExpenditures (13,280) (25,500) (17,000) (20,000)

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RefuseFund-RefuseRestrictedDivision Description:TheRefuseRestrictedDivisionaccountsforactivitiesassociatedwithmaintainingtheclosedLeavenworthCitylandfill.TheRefuseRestrictedDivisiondoesnothaveanyemployees. Page 90

City of Leavenworth, Kansas

Water Capital Projects Fund

Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue - - -Licenses & Permits - - -Charges for Services (S.W. Impact Fee) 1,327,111 1,380,000 1,330,000 1,330,000 Miscellaneous Revenue 45,907 - -Balance Forward (Reserves) - 1,085,502 30,913 229,503 Total Revenue 1,373,018 $ 2,465,502 $ 1,360,913 $ 1,559,503 $ Expenditures Personal Services 39,154 44,081 44,081 45,901 Contractual Services 94,585 57,750 -Commodities 2,980 - -Capital Outlay 2,593,272 648,000 820,504 1,249,177 Debt Service 28,392 266,825 266,825 264,425 Miscellaneous - 1,000,000 -General Reserves - 448,846 229,503Total Expenditures 2,758,383 $ 2,465,502 $ 1,360,913 $ 1,559,503 $ Revenue minus Expenditures (1,385,365) $ - $ - $ - $ Storm Water Capital Projects Fund Summary Budget PersonalServices $45,901 3% CapitalOutlay $1,249,177 80% DebtService $264,425 17% 2025Budget:StormwaterFundExpendituresbyType Page 91

Storm

2025 Proposed

StormWaterCapitalProjectsFund

Description:TheStormwaterFundissupportedbytheStormwaterImpactFee.ThepurposeoftheStormwaterFundistoprovideforthemanagement,planning,engineering,andmaintenanceactivitiesrelatedtotheCity's ComprehensiveStormwaterManagementProgram.TheStormwaterImpactfeesprovidestheresourcesnecessarytomaintainandimprovetheCity'sStormwaterinfrastructuresystem.TheCapitalOutlayexpendituresinthe StormWaterCapitalProjectsFundareincludedinthe2025-2029CIPBudget.

Storm Water Capital Projects

Notes Revenue Charges for Services 494141555Charges For Service - Other5799 1,327,111 1,380,000 1,330,000 1,330,000 Storm Water Impact Fee - no change Total Charges for Services 1,327,111 $ 1,380,000 $ 1,330,000 $ 1,330,000 $ Miscellaneous Revenue 494141555Other - Miscellaneous5899 6,157 - -494141555Trans From Sewer Fund5940 39,750 - -494141555Balance Forward 5999 - 1,085,502 30,913 229,503 Total Miscellaneous Revenue 45,907 $ 1,085,502 $ 30,913 $ 229,503 $ TotalRevenue 1,373,018 $ 2,465,502 $ 1,360,913 $ 1,559,503 $ Expenditures PersonalServices 494141555FullTime 6101 31,967 35,762 35,762 37,014 0.75 full-time employee: GIS Technician (0.75) 494141555FICA Exp 6108 2,383 2,736 2,736 2,832 494141555Health Insurance 6110 701 450 450 577 494141555KPERSExp 6111 3,040 3,312 3,312 3,594 494141555Worker's Compensation6116 1,031 1,786 1,786 1,848 494141555Unemployment Insurance6120 31 36 36 37 Total Personal Services 39,154 $ 44,081 $ 44,081 $ 45,901 $ Contractual Services 494141555Pension Expense 6150 6,019 - -494141555OPEB Expense 6157 (6,396) - -494141555Planning/Design 6605 16,733 - -494141555Admin & Supervision6607 57,750 57,750 -Discontinuing Admin fee as of 1/1/2024 to keep allStorm Water Assessment fee collections in the Storm Water Capital Fund. 494141555Other Professional Services6699 20,311 - -494141555Other OperatingExpenses6917 168 - -Total Contractual Services 94,585 $ 57,750 $ - $ - $ Commodities 494141555Non-Cap Other Improvements7702 2,980 - -Total Commodities 2,980 $ - $ - $ - $ Capital Outlay 494141555Street Construction 8203 2,181,486 - -494141555 Other Improvement Construction8299 31,672 648,000 820,504 1,249,177 2025: orange fence projects,stream & culvert restoration,curb inlet replacements 494141555Depreciation Expense8699 380,114 - -Total Capital Outlay 2,593,272 $ 648,000 $ 820,504 $ 1,249,177 $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 92

StormWaterCapitalProjectsFund

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Storm Water Capital Projects

Debt Service 494141555Principal 9001 - 240,000 240,000 240,000 Principal payment on bond 494141555Interest 9002 28,392 26,825 26,825 24,425 Interest payment on bond Total Debt Service 28,392 $ 266,825 $ 266,825 $ 264,425 $

to Streets Projects9234 - 1,000,000 -Transfer to Street Fund for storm water component of 4th Street from Seneca to Choctaw project 494141555General Reserves 9399 - 448,846 229,503Total Miscellaneous Expenses - $ 1,448,846 $ 229,503 $ - $ TotalExpenditures 2,758,383 $ 2,465,502 $ 1,360,913 $ 1,559,503 $ RevenueminusExpenditures (1,385,365) $ - $ - $ - $ Page 93

Miscellaneous Expenses 494141555Transfer

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

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

2025 Budget

Storm Water Capital Projects Fund Storm Water Cap. Projects 4941-41555 FTEs - Storm Water Capital Projects Fund 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget GIS Technician (25% Engineering) 0.75 0.75 0.75 0.75 Total FTEs - Storm Water Capital Projects Fund 0.75 0.75 0.75 0.75 Salary - Storm Water Capital Projects 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 31,967 35,762 35,762 37,014 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries Storm Water Capital Projects 31,967 35,762 35,762 37,014 Taxes & Benefits - Storm Water Capital Projects 7,187 8,319 8,319 8,888 Total Salaries, Taxes & Benefits - Storm Water Capital Projects Fund 39,154 44,081 44,081 45,901 Compare Years - Storm Water Capital Projects Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 3,795 $ 1,132 $ 11.9% 15.7% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 1,252 $ 569 $ 3.5% 6.8%

Page 94

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue - - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue 1,638 - -Balance Forward (Reserves) - - -Total Revenue 1,638 $ - $ - $ - $ Expenditures Personal Services 295,265 350,617 353,360 366,487 Contractual Services 42,802 66,350 66,350 67,050 Commodities 6,583 4,800 4,800 2,800 Capital Outlay - - -Debt Service - - -Miscellaneous - - -General & Capital Reserves - - -Total Expenditures 344,650 $ 421,767 $ 424,510 $ 436,337 $ Revenue minus Expenditures (343,012) $ (421,767) $ (424,510) $ (436,337) $ Human Resources Budget Summary PersonalServices $366,487 84% ContractualServices $67,050 15% Commodities $2,800 1% 2025Budget:HumanResourcesExpendituresbyType Page 95

Notes Revenue MiscellaneousRevenue 110101100Other-Miscellaneous5899 1,638 - -TotalMiscellaneousRevenue 1,638 $ - $ - $ - $ TotalRevenue 1,638 $ - $ - $ - $ Expenditures PersonalServices 110101100FullTime 6101 215,103 246,955 268,000 276,950 3full-timeemployees:HRDirector(1),HRDeputyDirector(1),HRAdminSpecialist (1) 110101100Longevity 6107 1,315 775 775 1,435 110101100FICAExp 6108 15,911 19,364 20,000 21,641 110101100HealthInsurance 6110 38,218 54,219 32,500 33,973 110101100KPERSExp 6111 20,809 23,440 27,900 27,468 110101100Worker'sCompensation6116 101 216 325 243 110101100UnemploymentInsurance6120 208 247 260 277 110101100AutomobileAllowance6126 3,600 5,400 3,600 4,500 TotalPersonalServices 295,265 $ 350,617 $ 353,360 $ 366,487 $ ContractualServices 110101100CommercialTravel 6301 - 750 750 750 TravelforapplicableHRconferences(regional/nationalPSHRAconf.) 110101100Lodging 6302 - 500 500 500 OvernightlodgingforapplicableHRconferences 110101100Meals 6303 - 250 250 250 MealexpensesforapplicableHRconferences 110101100MileageReimbursement6304 75 150 150 450 Travelto/fromtraining,conferences,andjobfairsinKCmetro 110101100TuitionReimbursement6402 7,273 24,000 24,000 24,000 Reimbursementforeligibletuitionexpenses-$2,500/yr.maxperemployee 110101100Registration 6403 - 750 750 850 Training/conferenceregistrationforHRstaff(regionalconf.) 110101100ClassifiedAdvertising6451 580 - -110101100Insurance 6501 4,075 5,000 5,000 5,000 COBRAAdministrationfeesandcharges 110101100DuesMemberships&Subs6601 661 950 950 950 SHRM&IPMAAnnualmembershipdues 110101100FinancialServices 6603 476 500 500 500 Surveyexpenses,etc. 110101100CounselingServices 6609 9,036 10,000 10,000 10,000 AnnualEAPservicefees-allregularFT/PTemployeeseligible 110101100MedicalServices 6610 5,370 5,000 5,000 5,000 Pre-employmenttesting-physicals&PCPs 110101100LaboratoryServices 6624 5,274 6,800 6,800 6,800 Drugscreensforpre-employment,randomandreasonablesuspiciontesting 110101100OtherProfessionalServices6699 3,917 4,200 4,200 4,500 Feesfor quarterlyshredding,unemploymentservices,andFSAadministration(which isseeinganincreaseinparticipation) 110101100EmployeeActivities 6916 6,065 7,500 7,500 7,500 EmployeeoftheQuarter/EmployeeoftheYear/CityChristmasParty TotalContractualServices 42,802 $ 66,350 $ 66,350 $ 67,050 $ Commodities 110101100OfficeSupplies 7001 660 2,000 2,000 2,000 Standardofficesupplies/filingmaterials 110101100OtherOperatingSupplies7399 - 800 800 800 Recruiting,JobFair,andpromotionalmaterials 110101100Non-CapFurniture/Furnishings7402 5,923 2,000 2,000TotalCommodities 6,583 $ 4,800 $ 4,800 $ 2,800 $ TotalExpenditures 344,650 $ 421,767 $ 424,510 $ 436,337 $ RevenueminusExpenditures (343,012) $ (421,767) $ (424,510) $ (436,337) $ Human Resources Department 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:HumanResources(HR)Department Description:TheHRDepartmentisresponsiblefortheimplementation,revision,andoversightoftheclassification,compensation,benefitsadministration,employeerecruitmentandselection,laborrelations,riskmanagement, training,andrecordsretentionprograms.ThedepartmentalsodevelopsandupdatestheCity'spersonnelmanual,performanceevaluationsystem,andemployeerecognitionprograms.TheHRDepartmentalsoservesasan advisortoCommitteesandBoards. Page 96

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Human Resources 1101-01100 FTEs - HR Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget HR Director 1.0 1.0 1.0 1.0 HR Deputy Director (specialist promoted mid-2022) - 1.0 1.0 1.0 HR Specialist 1.0 - 1.0 1.0 Recruiter/Trainer (new in 2023) - 1.0 -Administrative Clerk 0.5 - -Total FTEs - HR Division 2.5 3.0 3.0 3.0 Salary - HR Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 215,103 246,955 268,000 276,950 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,315 775 775 1,435 Total Salaries - HR Division 216,418 247,730 268,775 278,385 Taxes & Benefits - HR Division 78,848 102,887 84,585 88,102 Total Salaries, Taxes & Benefits, HR Division 295,265 350,617 353,360 366,487 Compare Years - HR Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 31,312 $ 24,039 $ 14.5% 30.5% 2024 Adopted Budget to 2024 Projection 21,045 $ (18,302) $ 8.5% -17.8% 2024 Adopted Budget to 2025 Proposed Budget 30,655 $ (14,785) $ 12.4% -14.4% Notes:ThedecreaseinBenefitsfrom2024AdoptedBudgetand2025Projectedisduetothechangeinindividualbenefitplanenrollments. Page 97

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue - - -Licenses & Permits 87,686 102,550 102,550 96,250 Charges for Services 14,934 14,850 14,850 15,700 Miscellaneous Revenue 54 750 750 75 Balance Forward (Reserves) - - -Total Revenue 102,674 $ 118,150 $ 118,150 $ 112,025 $ Expenditures Personal Services 230,173 305,569 229,600 289,820 Contractual Services 150,625 177,650 203,260 225,250 Commodities 2,940 5,400 5,400 3,000 Capital Outlay - - -Debt Service - - -Miscellaneous - - -General & Capital Reserves - -Total Expenditures 383,738 $ 488,619 $ 438,260 $ 518,070 $ Revenue minus Expenditures (281,065) $ (370,469) $ (320,110) $ (406,045) $ City Clerk's Office Budget Summary PersonalServices $289,820 56% ContractualServices $225,250 43% Commodities $3,000 1% 2025Budget:CityClerk'sOfficeExpendituresbyType Page 98

Clerk's Office

Notes Revenue LicensesandPermitsRevenue 110101080BusinessLicenses 5300 64,178 76,000 76,000 70,000 RevenuesfromBusinessLicensing 110101080DeerHuntingPermit5307 220 300 300 250 RevenuesfromDeerHuntingPermits 110101080License-DogTags 5308 21,573 24,000 24,000 24,000 RevenuesfromDogTags 110101080License-Other/MiscSales5309 1,715 2,000 2,000 1,750 RevenuesfromGarageSalePermits 110101080Fees-ROWVacation5393 - 250 250 250 RevenuesfromRequeststoVacateROW TotalLicensesandPermitsRevenue 87,686 $ 102,550 $ 102,550 $ 96,250 $ ChargesforServices 110101080AdminServiceCharge-TGTax5703 14,316 14,000 14,000 15,000 AdminServiceChargeforTransientGuestTax 110101080OpenPublicRecordsFees5711 608 800 800 650 ChargeforServiceofOpenRecordsRequests 110101080ChargesForService-Other5799 10 50 50 50 ChargeforMisc.services(FoodHandlerDuplicateCardsandCopies) TotalChargesforServices 14,934 $ 14,850 $ 14,850 $ 15,700 $ MiscellaneousRevenue 110101080Other-Miscellaneous5899 54 750 750 75 CityPins/Coins/Clips/etc. TotalMiscellaneousRevenue 54 $ 750 $ 750 $ 75 $ TotalRevenue 102,674 $ 118,150 $ 118,150 $ 112,025 $ Expenditures PersonalServices 110101080FullTime 6101 163,003 217,100 167,800 186,832 3full-timeemployees:CityClerk(1),DeputyCityClerk(1),Rec./LicenseCoordinator (1) 110101080Overtime 6102 - 500 -110101080PartTime 6104 5,343 - - 17,965 Part-timeOfficeClerk(1) 110101080FICAExp 6108 12,665 16,922 13,100 16,011 110101080HealthInsurance 6110 29,040 46,556 28,800 43,805 110101080KPERSExp 6111 16,261 20,483 15,900 20,323 110101080Worker'sCompensation6116 96 191 200 179 110101080UnemploymentInsurance6120 166 218 200 205 110101080AutomobileAllowance6126 3,600 3,600 3,600 4,500 TotalPersonalServices 230,173 $ 305,569 $ 229,600 $ 289,820 $ ContractualServices 110101080Telephone 6206 1,992 1,700 1,700 2,000 Telephone 110101080Postage 6207 17,817 20,000 20,000 25,000 Postagecostsforoutgoingmail,includingvendorpayments.

110101080CommercialTravel 6301 - 950 2,300 - IIMCConferenceTravel-NotAttendingin2025 110101080Lodging 6302 - 1,500 1,500 1,000 IIMC/CCMFOAClerksConference 110101080Meals 6303 - 500 500 250 IIMC/CCMFOAClerksConference 110101080MileageReimbursement6304 - 500 500 250 IIMC/CCMFOAClerksConference,LKMTrainings,Stafftobank,Vet's,PostOffice City

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityClerk'sOffice Description:TheOfficeoftheCityClerkisdedicatedtoprovidingtimely,accurateinformationandexcellentservicetothepublic,Citystaff,andtheCityCommissionwhilemaintainingfullcompliancewithlocalandstatelaws.The CityClerk'sstaffisresponsibleforefficientrecordkeepinginaccordancewithlocalandstatelawsandinamannerthatfosterspublictrustandaccountability.TheCityClerk'sofficemonitorsandissuesCitylicensesandpermits. TheCityClerk'sofficeisalsoresponsibleforpreparinganddistributingtheagendasandminutesforCityCommissionstudysessions,worksessions,andCityCommissionmeetings. Page 99

IncreaseinCertified Mailingsandpostagecosts

2025ProposedBudget-GeneralFund:CityClerk'sOffice

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

City Clerk's Office

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

110101080Parking/Tolls 6305 - 50 50 50 ForTrainingsandConferences 110101080Registration 6403 195 1,500 1,500 1,000 IIMC/CCMFOAClerksConferenceandLKMTrainings 110101080ClassifiedAdvertising6451 224 500 500 250 JobOpeningPublicationsforClerk'sOfficePositions 110101080LegalAdvertising 6453 1,260 2,600 2,600 2,000 PublicationCostsforClerk'sOffice(Ordinances/Resolutions) 110101080Insurance 6501 116,748 126,600 155,060 163,000 P&LRenewsJan1EachYear-Budgeteda5%increasefrom2024Expenditure 110101080DuesMemberships&Subs6601 879 900 900 900 LVTimes,IIMC/CCMFOAforClerkandDeputyClerk 110101080LegalServices 6602 523 1,500 1,500 1,000 FilingFeesforLiensandOrdinances 110101080Printing/CopyingServices6617 1,046 1,500 1,500 1,500 Licensing/RenewalPostCards,Envelopes,BusinessCards,DogTagBooks 110101080ElectionExpenses 6627 - - - 15,000 PossiblePrimaryElection(OddYearsOnly) 110101080CodificationServices6628 5,828 8,300 8,300 6,000 YearlyCodification,AnnualAdminSupportFee,AnnualHostingFee,and SupplementalFeesforChangestoCodethroughouttheyear 110101080OtherProfessionalServices6699 2,305 3,000 3,000 3,000 BackgroundChecks,Shred-it,CMBStampFees 110101080EquipmentRentalExp6702 1,797 6,000 1,800 3,000 PostageMeterMonthlyFee,AnnualFee,andChargesforSuppliesandOverages 110101080SalesTax 6907 2 50 50 50 SalesTaxonCityPins/Coins/Clips/etc. 110101080OtherOperatingExpenses6917 9 - -TotalContractualServices 150,625 $ 177,650 $ 203,260 $ 225,250 $ Commodities 110101080OfficeSupplies 7001 1,159 4,300 4,300 2,000 OfficeSuppliesforDepartment 110101080Books/Magazines 7002 - 300 300 300 KSASupplementsandvariousLKMBooks/Publications 110101080OtherOperatingSupplies7399 969 600 600 500 DogTags/CityPins/ProclamationRibbonandFoilSeals/FramesforAwards 110101080Non-CapITEquipment7406 812 200 200 200 MISCITEquipment/Supplies TotalCommodities 2,940 $ 5,400 $ 5,400 $ 3,000 $ TotalExpenditures 383,738 $ 488,619 $ 438,260 $ 518,070 $ RevenueminusExpenditures (281,065) $ (370,469) $ (320,110) $ (406,045) $ Page 100

Notes:The2025BudgetincludestheOfficeClerkpositionbeingtransitionedfromafull-timepositiontoapart-timeposition.The2024Projectionincludes vacancies.

2025 Budget

Benefits),

2023 Actual, 2024

Budget,

2025

Budget General Fund City Clerk 1101-01080 FTEs - City Clerk Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget City Clerk 1.0 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 1.0 Receivables/License Coordinator 1.0 1.0 1.0 1.0 Office Clerk 1.0 1.0 1.0 0.5 Total FTEs - City Clerk Division 4.0 4.0 4.0 3.5 Salary - City Clerk Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 163,003 217,100 167,800 186,832 Overtime - 500 -Part Time 5,343 - - 17,965 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - City Clerk Division 168,346 217,600 167,800 204,797 Taxes & Benefits - City Clerk Division 61,827 87,969 61,800 85,023 Total Salaries, Taxes & Benefits, City Clerk Div. 230,173 305,569 229,600 289,820 Compare Years - City Clerk Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 49,254 $ 26,142 $ 29.3% 42.3% 2024 Adopted Budget to 2024 Projection (49,800) $ (26,169) $ -22.9% -29.7% 2024 Adopted Budget to 2025 Proposed Budget (12,803) $ (2,946) $ -5.9% -3.3%

Staffing Summary (FTEs and Salaries, Taxes &

by Fund and by Division

Adopted

and

Proposed

Page 101

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue - - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue - - -Balance Forward (Reserves) - - -Total Revenue - $ - $ - $ - $ Expenditures Personal Services 238,601 229,082 249,300 377,578 Contractual Services 482,654 531,350 543,250 703,554 Commodities 6,954 6,494 12,194 13,000 Capital Outlay - - -Debt Service - - -Miscellaneous - - -General & Capital Reserves - -Total Expenditures 728,209 $ 766,926 $ 804,744 $ 1,094,132 $ Revenue minus Expenditures (728,209) $ (766,926) $ (804,744) $ (1,094,132) $ Information Technology Budget Summary PersonalServices $377,578 35% ContractualServices $703,554 64% Commodities $13,000 1% 2025Budget:InformationTechnologyExpendituresbyType Page 102

Technology Department

Includes three(3)full-timeemployees:

whichareincludedinthePoliceAdminbudget.

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).

Notes Expenditures PersonalServices 110101130FullTime 6101 143,769 157,057 176,900 263,111

ITDirector(1),SystemsAdmin(1)(newfor 2025),(1)ITSpecialistI.ITDirectoralsooversees(1)ITSupervisorand(1)ITSpecialist

110101130Longevity 6107 600 635 -110101130FICAExp 6108 12,125 12,233 13,500 20,518 110101130HealthInsurance 6110 36,982 42,254 35,000 62,912 110101130KPERSExp 6111 13,789 14,808 19,800 26,043 110101130Worker'sCompensation6116 84 138 300 231 110101130UnemploymentInsurance6120 158 157 200 263 110101130SickLeaveReimbursement6122 10,075 - - - ITManagerretired in2023-sickleavepayout 110101130VacationLeaveReimbursement6123 19,218 - - - ITManagerretired in2023-vacationleavepayout 110101130AutomobileAllowance6126 1,800 1,800 3,600 4,500 ITDirector'scarallowance TotalPersonalServices 238,601 $ 229,082 $ 249,300 $ 377,578 $ ContractualServices 110101130Telephone 6206 68,876 70,000 72,000 72,100 Longdistancefees,FirstNetcellphones,andCityHallanalogline. 110101130Postage 6207 143 100 100 100 Occasionalequipmentshippingcost 110101130Cable/Internet 6208 16,592 20,000 20,000 20,000

110101130NetworkConnectivity6209 54,664 65,000 65,000 66,950

110101130CommercialTravel 6301 1,060 1,200 1,200 1,200 Airfare toTylerConnectconference,ProPhoenix conference 110101130Lodging 6302 1,223 1,800 1,800 1,800 Overnightstayforconferenceandtrainingtravel 110101130Meals 6303 175 400 400 400 Mealsforconferencesandtraining 110101130MileageReimbursement6304 33 150 150 150 MileageforITstaffworkatmultipleCitylocations 110101130Registration 6403 8,094 10,000 10,000 10,000

110101130ClassifiedAdvertising6451 1,004 - - 1,100 Usedforhiringadvertisements. 110101130DuesMemberships&Subs6601 1,749 1,800 1,800 1,854

110101130ITServices 6623 18,024 20,000 20,000 46,000

City-WideAmazonPrime($1,300),GMISInternationalITManager'sGroup($250). ExpertsexchangeonlineITforum($200).

110101130BackupFees 6639 21,076 36,000 44,000 36,000 BackupFeesforalldataexceptFinance,PD,Housing,andCourts, 110101130OtherProfessionalServices6699 - - 1,900 - Shippingcostforsendingcopierswithterminatedleasesbacktovendor 110101130EquipmentRentalExp6702 20,462 24,400 24,400 25,000 City-widecopierleaseforCityHall. 110101130SoftwareRental 6703 327 - -110101130OtherRental 6799 74 - -Information

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:InformationTechnology(IT)Department Description:TheITDepartmentmonitors,maintains,andenhancestheCity’stechnologynetwork;testsnewequipment,applications,andsystemspriortoimplementation;andmanagesandupgradesallcommunicationssystems. InadditiontothreeemployeesintheITDivision,theITDirectoroverseestwoITemployeesincludedinthePoliceDepartmentAdministrativeDivision'sbudget. Page 103

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

Notes Information Technology Department 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

110101130OfficeEquipmentM&R6852 - 500 500 1,500 Printermaintenanceandrepair 110101130SoftwareMaintenance6862 268,981 280,000 280,000 419,400

1101-10-30-130-6917- 01130OtherOperatingExpenses6917 99 - -TotalContractualServices 482,654 $ 531,350 $ 543,250 $ 703,554 $ Commodities 110101130OfficeSupplies 7001 2,356 600 600 600 Officesupplies 110101130OtherOfficeSupplies7099 124 500 5,000 1,500 Phonecords,cables,andotherITsupplies 110101130OtherOperatingSupplies7399 100 399 399 400 Nametags,cellphonecases,andotherIToperatingitems 110101130Non-CapOfficeEquipment7401 - - 1,200110101130Non-CapSoftware 7405 3,303 - - 5,000 110101130Non-CapITEquipment7406 307 1,995 1,995 2,500

110101130Non-CapTelephoneEquipment7613 763 3,000 3,000 3,000

TotalCommodities 6,954 $ 6,494 $ 12,194 $ 13,000 $ TotalExpenditures 728,209 $ 766,926 $ 804,744 $ 1,094,132 $ RevenueminusExpenditures (728,209) $ (766,926) $ (804,744) $ (1,094,132) $ Page 104

2025 Budget Staffing Summary

and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Information Technology 1101-01130 FTEs - IT 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget IT Director - - 1.0 1.0 Manager of Information Systems 1.0 1.0 -Systems Administrator - - - 1.0 IT Specialist 1.0 1.0 1.0 1.0 Total FTEs - IT Division 2.0 2.0 2.0 3.0 Salary - IT 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 143,769 157,057 176,900 263,111 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 600 635 -Total Salaries - IT 144,369 157,692 176,900 263,111 Taxes & Benefits 94,232 71,390 72,400 114,467 Total Salaries, Taxes & Benefits - IT Division 238,601 229,082 249,300 377,578 Compare Years - IT Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 13,323 $ (22,842) $ 9.2% -24.2% 2024 Adopted Budget to 2024 Projection 19,208 $ 1,010 $ 12.2% 1.4% 2024 Adopted Budget to 2025 Proposed Budget 105,419 $ 43,078 $ 66.9% 60.3% Notes:2025BudgetFull-Timeincreasesoverthe2024BudgetFull-timeduetothetransitionfromanITManagerpositiontoandITDirectorpositionandthe additionofaSystemsAdministrator.2023Taxes&Benefitshigherduetosick&vacationleavepayoutatstaffmember'sretirement.2024Projectionincludesa half-yearvacancyfortheITSpecialistPosition. Page 105

(FTEs

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Planning & Zoning Code Enforcement Rental Coordinator Total Planning Department Revenue Tax Revenue 25,208 42,700 36,995 45,000 - 45,000 - 45,000 Intergovernmental Revenue - - - - - - -Licenses & Permits 22,619 21,805 21,805 22,000 18,700 - 3,300 22,000 Charges for Services 1,059 - 250 250 - 250 - 250 Miscellaneous Revenue 3,569 20,400 8,000 8,000 - 8,000 - 8,000 Balance Forward (Reserves) - - - - - - -Total Revenue 52,455 $ 84,905 $ 67,050 $ 75,250 $ 18,700 $ 53,250 $ 3,300 $ 75,250 $ Expenditures Personal Services 550,082 627,210 570,591 693,621 338,261 296,917 58,443 693,621 Contractual Services 133,822 193,240 193,240 187,600 13,000 171,750 2,850 187,600 Commodities 6,875 10,100 10,100 8,900 2,700 5,300 900 8,900 Capital Outlay - - - - - - -Debt Service - - - - - - -Miscellaneous - - - - - - -General & Capital Reserves - - - - - - -Total Expenditures 690,779 $ 830,550 $ 773,931 $ 890,121 $ 353,961 $ 473,967 $ 62,193 $ 890,121 $ Revenue minus Expenditures (638,324) $ (745,644) $ (706,881) $ (814,871) $ (335,261) $ (420,717) $ (58,893) $ (814,871) $ Community Development Department Summary Budget 2025 Proposed Budget: Comm. Dev. Department by Division PersonalServices $693,621 78% ContractualServices $187,600 21% Commodities $8,900 1% Planning&Zoning $353,961 40% CodeEnforcement $473,967 53% RentalCoordinator $62,193 7% 2025Budget:CommunityDevelopmentDepartment ExpendituresbyDivision 2025Budget:CommunityDevelopmentDepartment ExpendituresbyType Page 106

2025ProposedBudget-GeneralFund:CommunityDevelopment/Planning&ZoningDivision

Description:

Planning & Zoning

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

Notes Revenue LicensesandPermitsRevenue 110101590Fees -Replats/Subdividing5392 10,050 11,100 11,100 10,000 110101590Licenses&Permits-Other5399 8,684 7,300 7,300 8,700 TotalLicenses andPermitsRevenue 18,734 $ 18,400 $ 18,400 $ 18,700 $ TotalRevenue 18,734 $ 18,400 $ 18,400 $ 18,700 $ Expenditures PersonalServices 110101590FullTime 6101 178,521 216,197 150,000 223,764 110101590Overtime 6102 1,438 1,000 1,000 1,400 110101590Longevity 6107 150 535 535 655 110101590FICAExp 6108 12,918 16,877 11,800 17,551 110101590HealthInsurance 6110 42,534 44,951 46,000 68,592 110101590KPERSExp 6111 17,301 20,429 14,200 22,277 110101590Worker'sCompensation6116 88 190 140 197 110101590UnemploymentInsurance6120 169 217 150 225 110101590AutomobileAllowance6126 2,880 2,880 2,880 3,600 TotalPersonalServices 256,000 $ 303,276 $ 226,705 $ 338,261 $ ContractualServices 110101590CommercialTravel 6301 595 900 900 1,200 Travelfortraining (JH&CityPlanner) 110101590Lodging 6302 1,965 3,000 3,000 3,000 Travelfortraining (JH&CityPlanner) 110101590Meals 6303 369 1,000 1,000 1,000 Travelfortraining (JH&CityPlanner) 110101590Parking/Tolls 6305 102 250 250 200 Travelfortraining (JH&CityPlanner) 110101590Registration 6403 1,714 3,000 3,000 3,000 In-person trainingopportunities(JH&CityPlanner) 110101590LegalAdvertising 6453 1,804 2,200 2,200 2,000 Legaladvertisingforpublichearings 110101590DuesMemberships&Subs6601 2,486 2,500 2,500 2,000 AmericanPlanningAssociation membershipandprofessionalcertification 110101590LegalServices 6602 223 400 400 400 Recordingfees @RegisterofDeeds 110101590Printing/CopyingServices6617 299 200 200 200 Minimalneed 110101590OtherProfessionalServices6699 - 5,000 5,000TotalContractualServices 9,557 $ 18,450 $ 18,450 $ 13,000 $ Commodities 110101590OfficeSupplies 7001 1,191 2,500 2,500 2,500 Ontracktobecorrectbudgetedamountfor2024 110101590Books/Magazines 7002 - 300 300 - ZoningPracticemagazinesubscription 110101590EducationalMaterials7004 - 200 200110101590Food 7201 - - - 200 110101590OtherOperatingSupplies7399 217 - -110101590Non-CapSoftware 7405 360 - -TotalCommodities 1,768 $ 3,000 $ 3,000 $ 2,700 $ TotalExpenditures 267,326 $ 324,726 $ 248,155 $ 353,961 $ RevenueminusExpenditures (248,592) $ (306,326) $ (229,755) $ (335,261) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

TheCommunityDevelopmentDepartmentstrivestocreateasafe,healthy,andaccessibleenvironmentbyplanningfornewdevelopment,enforcingcitycodes,coordinatinghousing,blightremoval,andhomerepairs, andmanagingothercommunityappearanceprograms. Page 107

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

2025 Budget

General Fund Planning & Zoning 1101-01590 FTEs - Planning & Zoning 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Planning & Community Development Director (20% allocated to Housing) 0.80 0.80 0.80 0.80 City Planner 1.00 1.00 1.00 1.00 Planning Assistant - 1.00 1.00 1.00 Administrative Assistant 1.00 - -Admin Clerk (40% allocated to Code Enforcement) 0.60 0.60 0.60 0.60 Total FTEs - Planning & Zoning 3.40 3.40 3.40 3.40 Salary 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 178,521 216,197 150,000 223,764 Overtime 1,438 1,000 1,000 1,400 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 150 535 535 655 Total Salaries - Planning & Zoning 180,110 217,732 151,535 225,819 Taxes & Benefits - Planning & Zoning 75,891 85,544 75,170 112,442 Total Salaries, Taxes & Benefits - Planning & Zoning 256,000 303,276 226,705 338,261 Compare Years - Planning & Zoning Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 37,623 $ 9,653 $ 20.9% 12.7% 2024 Adopted Budget to 2024 Projection (66,197) $ (10,374) $ -30.4% -12.1% 2024 Adopted Budget to 2025 Proposed Budget 8,087 $ 26,898 $ 3.7% 31.4%

Page 108

Notes:2024Projectionincludesa3/4yearvacancyfortheCityPlannerposition.

Notes Revenue TaxRevenue 110101600SpecialAssessment-Current4003 16,282 24,700 24,995 25,000 Basedoffof2024actuals 110101600SpecialAssessment-Delin4004 8,926 18,000 12,000 20,000 Basedoffof2024actuals TotalTaxRevenue 25,208 $ 42,700 $ 36,995 $ 45,000 $ LicensesandPermitsRevenue 110101600Permit-Demolitions5338 545 105 105TotalLicenses andPermitsRevenue 545 $ 105 $ 105 $ - $ ChargesforServices 110101600Charges ForService-Other5799 1,059 - 250 250 CodeEnforcementadministrativefeepayments TotalChargesforServices 1,059 $ - $ 250 $ 250 $ MiscellaneousRevenue 110101600Other-Miscellaneous5899 3,569 20,400 8,000 8,000 CodeEnforcementfeepayments TotalMiscellaneousRevenue 3,569 $ 20,400 $ 8,000 $ 8,000 $ TotalRevenue 30,381 $ 63,205 $ 45,350 $ 53,250 $ Expenditures PersonalServices 110101600FullTime 6101 159,443 173,689 173,689 181,528 3.4full-timeemployees: CodeAdministrator(3),Clerk/Typist(0.40) 110101600Longevity 6107 1,200 1,200 1,200 1,200 110101600FICAExp 6108 10,872 13,379 13,379 13,979 110101600HealthInsurance 6110 55,822 55,047 75,000 73,882 110101600KPERSExp 6111 15,185 16,195 16,195 17,743 110101600Worker'sCompensation6116 4,115 8,033 8,033 8,403 110101600UnemploymentInsurance6120 142 174 174 182 TotalPersonalServices 246,779 $ 267,716 $ 287,669 $ 296,917 $ ContractualServices 110101600Telephone 6206 942 800 800 800 Phones forCodeEnforcementOfficers 110101600CommercialTravel 6301 (393) - -110101600Parking/Tolls 6305 27 - -110101600Registration 6403 400 400 400 400 Training 110101600ClassifiedAdvertising6451 363 - -110101600LegalAdvertising 6453 1,782 1,000 1,000 1,500 Legalnotices&fees 110101600DuesMemberships&Subs6601 175 140 140 150 KACEmemberships 110101600LegalServices 6602 55 100 100 100 Recordingfees 110101600Printing/CopyingServices6617 244 600 600 300 110101600Landscaping&LawnServices6618 51,016 56,000 56,000 56,000 Mowingmaintenanceofcity-ownedproperties,currently in2yearcontract,willneed toreneworrebidfor2025

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CommunityDevelopment/CodeEnforcementDivision Description:TheCodeEnforcementdivisionprovidesinterpretationandenforcementofadoptedcodes,rules,andregulationsrelatedtoplanningandzoning.Enforcementactivitiesincludepropertymaintenanceissuessuchas junk,nuisances,grass&weeds,andinoperablevehicles,aswellaszoningissuessuchasuses,signs,andfences. Page 109

Code Enforcement

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.

Notes Code

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Enforcement

110101600OtherProfessionalServices6699 49,776 55,000 55,000 55,000

110101600VehicleM&R 6861 23 1,000 1,000 500 Shouldbeminimalforleasedvehicles 110101600ContributionsExp 6913 256 - - - LeagueofKansasMunicipalities,2023ServiceAwards 110101600Demolitions 6919 8,197 45,000 45,000 45,000

annuallyduetonumberofstructures

110101600CourtOrderedNuisanceAbate6921 8,150 12,000 12,000 12,000 Primarilyjunkcleanupandremovaloftrees. TotalContractualServices 121,013 $ 172,040 $ 172,040 $ 171,750 $ Commodities 110101600OfficeSupplies 7001 2,200 3,000 3,000 2,500 110101600Gasoline 7302 1,904 2,800 2,800 2,800 110101600OtherOperatingSupplies7399 - 300 300110101600Non-CapITEquipment7406 529 - -110101600Non-CapRadioEquipment7605 - 200 200TotalCommodities 4,633 $ 6,300 $ 6,300 $ 5,300 $ TotalExpenditures 372,425 $ 446,056 $ 466,009 $ 473,967 $ RevenueminusExpenditures (342,044) $ (382,850) $ (420,658) $ (420,717) $ Page 110

Varies

2025 Budget Staffing Summary

and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Code Enforcement 1101-01600 FTEs - Code Enforcement 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Zoning/Code Administrator 3.00 3.00 3.00 3.00 Admin Clerk (60% allocated to Planning & Zoning) 0.40 0.40 0.40 0.40 Total FTEs - Code Enforcement 3.40 3.40 3.40 3.40 Salary - Code Enforcement 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 159,443 173,689 173,689 181,528 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,200 1,200 1,200 1,200 Total Salaries - Code Enforcement 160,643 174,889 174,889 182,728 Taxes & Benefits - Code Enforcement 86,137 92,827 112,780 114,189 Total Salaries, Taxes & Benefits - Code Enforcement 246,779 267,716 287,669 296,917 Compare Years - Code Enforcement Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 14,246 $ 6,690 $ 8.9% 7.8% 2024 Adopted Budget to 2024 Projection - $ 19,953 $ 0.0% 21.5% 2024 Adopted Budget to 2025 Proposed Budget 7,840 $ 21,361 $ 4.5% 23.0% Notes: Page 111

(FTEs

Rental Coordinator

Notes Revenue LicensesandPermitsRevenue 110101605RentalRegistration License5350 3,340 3,300 3,300 3,300 TotalLicenses andPermitsRevenue 3,340 $ 3,300 $ 3,300 $ 3,300 $ TotalRevenue 3,340 $ 3,300 $ 3,300 $ 3,300 $ Expenditures PersonalServices 110101605FullTime 6101 39,349 46,954 46,954 48,598 1full-timeemployee: RentalCoordinator 110101605Longevity 6107 - - - 55 110101605FICAExp 6108 3,101 3,592 3,592 3,722 110101605HealthInsurance 6110 595 600 600 595 110101605KPERSExp 6111 3,921 4,348 4,348 4,724 110101605Worker'sCompensation6116 296 677 677 701 110101605UnemploymentInsurance6120 40 47 47 49 TotalPersonalServices 47,303 $ 56,218 $ 56,218 $ 58,443 $ ContractualServices 110101605Telephone 6206 113 150 150 150 110101605Postage 6207 - 200 200 200 ActualcoststobereimbursedtoaccountforPlantersII 110101605Lodging 6302 - 400 400 400 Kansas Association ofCodeEnforcement. 110101605MileageReimbursement6304 2,927 1,100 1,100 1,200 Thisexpensewasinadvertentlynotbeingreimburseduntil2023 110101605Parking/Tolls 6305 29 - -110101605Registration 6403 138 300 300 300 Training 110101605ClassifiedAdvertising6451 - 100 100 100 110101605PromotionalAdvertising6452 - 200 200 200 Periodiccost 110101605DuesMemberships&Subs6601 (40) 100 100 100 KACE 110101605Printing/CopyingServices6617 85 200 200 200 Actualannualcostsare lessthanpreviousbudget TotalContractualServices 3,251 $ 2,750 $ 2,750 $ 2,850 $ Commodities 110101605OfficeSupplies 7001 210 500 500 500 110101605Protective/SafetyApparel7102 89 - - 100 Periodiccost 110101605OtherOperatingSupplies7399 - - -110101605Non-CapSoftware 7405 175 300 300 300 perIT,annualcostforAdobesoftwareis$300 TotalCommodities 474 $ 800 $ 800 $ 900 $ TotalExpenditures 51,028 $ 59,768 $ 59,768 $ 62,193 $ RevenueminusExpenditures (47,688) $ (56,468) $ (56,468) $ (58,893) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CommunityDevelopment/RentalCoordinatorDivision Description:TheRentalPropertyCoordinatoractsasaliaisonbetweenresidentialtenantsandlandlordstoresolveissuesandenforcecityandstateregulations,ensuringaqualitystandardoflivingforallLeavenworthresidents. Page 112

2025 Budget

Salaries, Taxes

Benefits),

2023 Actual, 2024 Adopted Budget,

2025 Proposed Budget General Fund Rental Coordinator 1101-01605 FTEs - Rental Coordinator 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Rental Property Coordinator 1.00 1.00 1.00 1.00 Total FTEs - Rental Coordinator 1.00 1.00 1.00 1.00 Salary - Rental Coordinator 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 39,349 46,954 46,954 48,598 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - - 55 Total Salaries - Rental Coordinator 39,349 46,954 46,954 48,653 Taxes & Benefits - Rental Coordinator 7,954 9,263 9,263 9,791 Total Salaries, Taxes, & Benefits - Rental Coord. 47,303 56,218 56,218 58,443 Compare Years - Rental Coordinator Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 7,606 $ 1,309 $ 19.3% 16.5% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 1,698 $ 527 $ 3.6% 5.7% Notes: Page 113

Staffing Summary (FTEs and

by Fund and by Division

and

City of Leavenworth, Kansas

Community Development Fund

Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Comm Dev Admin Comm Dev Block Grants Total Comm Dev Fund Revenue Tax Revenue - - - - - -Intergovernmental Revenue 253,982 339,859 339,859 346,784 69,356 277,428 346,784 Licenses & Permits - - - - - -Charges for Services - - - - - -Miscellaneous Revenue - - - - - -Balance Forward (Reserves) - - - - - -Total Revenue 253,982 $ 339,859 $ 339,859 $ 346,784 $ 69,356 $ 277,428 $ 346,784 $ Expenditures Personal Services 76,352 82,799 82,799 88,677 66,817 21,860 88,677 Contractual Services 177,630 256,960 256,960 258,107 2,539 255,568 258,107 Commodities - 100 100 - - -Capital Outlay - - - - - -Debt Service - - - - - -Miscellaneous - - - - - -General Reserves - - - - - -Total Expenditures 253,982 $ 339,859 $ 339,859 $ 346,784 $ 69,356 $ 277,428 $ 346,784 $ Revenue minus Expenditures - $ - $ - $ - $ - $ - $ - $ Community Development Fund Budget Summary 2025 Proposed Budget: Community Development Fund by Division PersonalServices $88,677 26% ContractualServices $258,107 74% CommDevAdmin $69,356 20% CommDevBlock Grants $277,428 80% 2025Budget:CommunityDevelopmentFund ExpendituresbyType 2025Budget:CommunityDevelopmentFund ExpendituresbyDivision Page 114

2025

CDBG Administration

Notes Revenue Intergovernmental Revenue 276666680Federal Grants 4207 65,689 67,490 67,490 69,356 20% of 2024/2025 CDBG Grant Total Intergovernmental Revenue 65,689 $ 67,490 $ 67,490 $ 69,356 $ TotalRevenue 65,689 $ 67,490 $ 67,490 $ 69,356 $ 66,817 $ Expenditures PersonalServices 276666680FullTime 6101 43,537 44,736 44,736 45,654 Salaries & benefits allocated to CDBG Admin 276666680FICA Exp 6108 3,317 3,807 3,807 3,493 Salaries & benefits allocated to CDBG Admin 276666680Health Insurance 6110 11,958 12,111 12,111 13,151 Salaries & benefits allocated to CDBG Admin 276666680KPERSExp 6111 4,214 4,608 4,608 4,433 Salaries & benefits allocated to CDBG Admin 276666680Worker's Compensation6116 20 44 44 40 Salaries & benefits allocated to CDBG Admin 276666680Unemployment Insurance6120 43 50 50 46 Salaries & benefits allocated to CDBG Admin Total Personal Services 63,089 $ 65,355 $ 65,355 $ 66,817 $ Contractual Services 276666680Telephone 6206 113 120 120 113 Other admin expenses - CDBG Admin 276666680LegalAdvertising 6453 870 200 200 870 Other admin expenses - CDBG Admin 276666680Insurance 6501 1,243 1,400 1,400 1,182 Other admin expenses - CDBG Admin 276666680Dues Memberships & Subs6601 - - -276666680FinancialServices 6603 374 - - 374 Other admin expenses - CDBG Admin 276666680Printing/Copying Services6617 - 315 315Total Contractual Services 2,600 $ 2,035 $ 2,035 $ 2,539 $ Commodities 276666680Office Supplies 7001 - 100 100Total Commodities - $ 100 $ 100 $ - $ TotalExpenditures 65,689 $ 67,490 $ 67,490 $ 69,356 $ RevenueminusExpenditures - $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

:TheCityofLeavenworthisanentitlementcitythatreceivesCommunityDevelopmentBlockGrant(CDBG)fundsfromU.S.DepartmentofHousingandUrbanDevelopment(HUD).CDBGfundsmust meetanationalobjectiveandstaywithinthecorporateboundsoftheCity.CommunityDevelopmentstaffoperatesandadministerstheCity'sCDBGfundswiththefollowingprograms:HomeRepairProgram&HomeAccessibility

Page 115

CommunityDevelopmentFund

Program,HomeOwnershipProgram,PublicServiceAgencies,RemovalofDangerousStructures,andInfrastructure. CDBGAdministrationDivision:TheCDAdministrationDivisionaccountsforthecostsofadministeringtheCDBGprograms.TheCityispermittedtousenomorethan20%oftheCDBGfundsforadministrativepurposes.

2025 Budget

Community Development Fund Community Development Admin 2766-66680 FTEs - CD Admin Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Community Development Coordinator 0.79 0.85 0.85 0.75 Total FTEs - Community Development Admin 0.79 0.85 0.85 0.75 Salary - Community Development Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 43,537 44,736 44,736 45,654 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Community Development Admin 43,537 44,736 44,736 45,654 Taxes & Benefits - CD Admin 19,552 20,619 20,619 21,163 Total Salaries, Taxes & Benefits - CD Admin Fund 63,089 65,520 65,355 66,817 Compare Years - Community Development Admin Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 1,198 $ 1,067 $ 2.8% 5.5% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 919 $ 544 $ 2.1% 2.6%

Page 116

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

Notes:TheCommunityDevelopmentCoordinatorbudgetisallocatedbetweenCDAdmin(75%)andCommunityDevelopmentBlockGrants(25%).

CommunityDevelopmentFund:TheCityofLeavenworthisanentitlementcitythatreceivesCommunityDevelopmentBlockGrant(CDBG)fundsfromU.S.DepartmentofHousingandUrbanDevelopment(HUD).CDBGfundsmust meetanationalobjectiveandstaywithinthecorporateboundsoftheCity.CommunityDevelopmentstaffoperatesandadministerstheCity'sCDBGfundswiththefollowingprograms:HomeRepairProgram&HomeAccessibility Program,HomeOwnershipProgram,PublicServiceAgencies,RemovalofDangerousStructures,andInfrastructure. CDBGAdministrationDivision:TheCDProgramDivisionaccountsforFederalgrantsreceivedforandthedirectcostsoftheCDBGprogram.

CDBG Program

Notes Revenue Intergovernmental Revenue 276666690Federal Grants 4207 188,292 $ 272,369 $ 272,369 $ 277,428 $ 80% of CDBG 2024/2025 Grant Total Intergovernmental Revenue 188,292 $ 272,369 $ 272,369 $ 277,428 TotalRevenue 188,292 $ 272,369 $ 272,369 $ 277,428 Expenditures PersonalServices 276666690FullTime 6101 9,486 13,806 13,806 14,936 Salary & benefits allocated to Home Repair Admin 276666690FICA Exp 6108 706 672 672 1,143 Salary & benefits allocated to Home Repair Admin 276666690Health Insurance 6110 2,160 2,137 2,137 4,303 Salary & benefits allocated to Home Repair Admin 276666690KPERSExp 6111 898 813 813 1,450 Salary & benefits allocated to Home Repair Admin 276666690Worker's Compensation6116 4 8 8 13 Salary & benefits allocated to Home Repair Admin 276666690Unemployment Insurance6120 9 9 9 15 Salary & benefits allocated to Home Repair Admin Total Personal Services 13,263 $ 17,445 $ 17,445 $ 21,860 Contractual Services 276666690Grant Payments 6904 174,462 254,925 254,925 255,568 Funding for CDBG Grant Programs 276666690Other OperatingExpenses6917 567 - -Total Contractual Services 175,029 $ 254,925 $ 254,925 $ 255,568 TotalExpenditures 188,292 $ 272,369 $ 272,369 $ 277,428 RevenueminusExpenditures - $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 117

2025 Budget Staffing Summary

and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Community Development Fund CDBG 2766-66690 FTEs - CDBG 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Community Development Coordinator 0.21 0.15 0.15 0.25 Total FTEs - CDBG Division 0.21 0.15 0.15 0.25 Salary - CDBG 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 9,486 13,806 13,806 14,936 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - CDBG 9,486 13,806 13,806 14,936 Taxes & Benefits - CDBG 3,777 3,639 3,639 6,924 Total Salaries, Taxes & Benefits - CDBG Division 13,263 17,445 17,445 21,860 Compare Years - CDBG Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 4,320 $ (139) $ 45.5% -3.7% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 1,130 $ 3,285 $ 8.2% 90.3% Notes:TheCommunityDevelopmentCoordinatorbudgetisallocatedbetweenCDAdmin(75%)andCommunityDevelopmentBlockGrants(25%) Page 118

(FTEs

City of Leavenworth, Kansas

Fund

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Planters II Admin Planters II Housing CFP Total Planters II Fund Revenue Tax Revenue - - - - - - -Intergovernmental Revenue 463,740 390,000 958,325 300,000 - 300,000 - 300,000 Licenses & Permits - - - - - - -Charges for Services 455,509 480,175 480,175 457,540 - 457,540 - 457,540 Miscellaneous Revenue 21,611 7,900 7,900 13,000 - 13,000 - 13,000 Balance Forward (Reserves) - 529,125 529,125 547,044 - 547,044 - 547,044 Total Revenue 940,860 $ 1,407,200 $ 1,975,525 $ 1,317,584 $ - $ 1,317,584 $ - $ 1,317,584 $

Personal Services 264,671 302,231 302,231 310,833 29,184 281,649 - 310,833 Contractual Services 454,367 388,450 377,850 478,105 - 478,105 - 478,105 Commodities 36,540 40,075 40,075 34,500 - 34,500 - 34,500 Capital Outlay 159,866 140,000 708,325 - - - -Debt Service - - - - - - -Miscellaneous 2,633 - - - - - -General Reserves - 536,444 547,044 494,146 - 494,146 - 494,146 Total Expenditures 918,078 $ 1,407,200 $ 1,975,525 $ 1,317,584 $ 29,184 $ 1,288,400 $ - $ 1,317,584 $ Revenue minus Expenditures 22,782 $ - $ - $ - $ (29,184) $ 29,184 $ - $ - $ Planters II Fund Budget Summary 2025 Proposed Budget: Planters II Fund by Division PersonalServices $310,833 24% ContractualServices $478,105 36% Commodities $34,500 3% GeneralReserves $494,146 37% PlantersIIAdmin $29,184 2% PlantersII $1,288,400 98%

2025Budget:PlantersIIFund ExpendituresbyDivision Page 119

Planters II

2025 Proposed Budget

Expenditures

2025Budget:PlantersIIFund ExpendituresbyType

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

Notes Expenditures PersonalServices 474747583FullTime 6101 19,038 20,366 20,366 21,079 0.2full-time employees:ThePlanningandCommunityDevelopmentDirector(0.2) providesoversightoftheHousingFunds. 474747583Longevity 6107 - 270 270474747583FICAExp 6108 1,456 1,634 1,634 1,681 474747583HealthInsurance 6110 2,728 2,771 2,771 3,350 474747583KPERSExp 6111 1,868 1,978 1,978 2,134 474747583Worker'sCompensation6116 8 18 18 18 474747583UnemploymentInsurance6120 19 20 20 21 474747583AutomobileAllowance6126 720 720 720 900 TotalPersonalServices 25,838 $ 27,776 $ 27,776 $ 29,184 $ TotalExpenditures 25,838 $ 27,776 $ 27,776 $ 29,184 $ RevenueminusExpenditures (25,838) $ (27,776) $ (27,776) $ (29,184) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget PlantersIIFund

Page 120

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

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

2024 Budget

Planters II Fund Planters II Admin 4747-47583 FTEs - Planters II Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Planning and Community Development Director 0.20 0.20 0.20 0.20 Total FTEs - Planters II Admin 0.20 0.20 0.20 0.20 Salary - Planters II Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 19,038 20,366 20,366 21,079 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - 270 270Total Salaries 19,038 20,636 20,636 21,079 Taxes & Benefits - Planters II Admin 6,800 7,140 7,140 8,105 Total Salaries, Taxes & Benefits - Planters II Admin 25,838 27,776 27,776 29,184 Compare Years - Platners II Admin Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 1,598 $ 341 $ 8.4% 5.0% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 443 $ 965 $ 2.1% 13.5%

Page 121

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding.

Planters II - Program

Notes Revenue IntergovernmentalRevenue 474747584FederalGrants 4207 303,874 250,000 250,000 300,000 Congressdecidesamount TotalIntergovernmentalRevenue 303,874 $ 250,000 $ 250,000 $ 300,000 $ ChargesforServices 474747584ApartmentRental 5654 418,194 398,000 398,000 420,000 Rentalrevenuefromtenants 474747584OtherRentals 5699 30,872 65,100 65,100 31,000 AntennaLeaseRevenue-Movedfrom5898-MiscellaneousRevenue 474747584ExcessUtilities 5730 33 75 75 40 474747584OtherIncomeTenants5731 6,411 17,000 17,000 6,500 Laundryrevenuecollected TotalChargesforServices 455,509 $ 480,175 $ 480,175 $ 457,540 $ MiscellaneousRevenue 474747584InterestEarnings 5801 5,104 3,400 3,400 5,000 474747584SaleofVehicles 5807 5,945 - -474747584Other-Miscellaneous5899 7,929 4,500 4,500 8,000 Cleaningcharges andotherMiscellaneousRevenue 474747584IntrafundTransfers 5900 2,633 - -474747584BalanceForward 5999 - 529,125 529,125 547,044 TotalMiscellaneousRevenue 21,611 $ 537,025 $ 537,025 $ 560,044 $ TotalRevenue 780,994 $ 1,267,200 $ 1,267,200 $ 1,317,584 $ Expenditures PersonalServices 474747584FullTime 6101 159,197 176,227 176,227 182,395 3.5full-timeemployees: HousingManager(1),HousingIntakeSpecialist(0.5), HousingCustodian(1),HousingMechanic(1) 474747584Overtime 6102 1,666 3,000 3,000 1,700 Afterhoursemergencies forHousingMechanic 474747584Longevity 6107 865 1,080 1,080 1,325 474747584FICAExp 6108 11,248 13,794 13,794 14,185 474747584HealthInsurance 6110 49,627 60,895 60,895 61,202 474747584KPERSExp 6111 14,956 16,696 16,696 18,004 474747584Worker'sCompensation6116 1,128 2,583 2,583 2,654 474747584UnemploymentInsurance6120 147 179 179 184 TotalPersonalServices 238,833 $ 274,455 $ 274,455 $ 281,649 $ ContractualServices 474747584Sewer 6200 13,440 - 14,000 14,000 474747584Electricity 6201 118,563 119,700 119,700 120,000 474747584NaturalGas 6202 31,013 40,000 40,000 31,000 2022washigherthannormalduetoextreme coldeventinFeb2022 474747584Water 6203 14,303 17,400 17,400 15,000 474747584Refuse 6204 6,108 31,600 7,000 7,000 474747584Telephone 6206 6,658 5,380 5,380 7,000 deskphones,fax,cellphones,firepanel,elevatorandentrancedoorcontrol 474747584Postage 6207 11 350 350 350 474747584NetworkConnectivity6209 6,199 7,680 7,680 6,200 MetroEthernetfees(separatedfrom telephonein2023)

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget PlantersIIFund

Page 122

PlantersIIFund

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding. 474747584OtherUtilities

Planters II - Program

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

6299 1,555 40 40 2,000 474747584CommercialTravel 6301 - 1,000 1,000 1,000 Plannedtrainingcoursesandevents 474747584Lodging 6302 - 1,500 1,500 1,500 Plannedtrainingcoursesandevents 474747584Meals 6303 - 100 100 100 Plannedtrainingcoursesandevents 474747584MileageReimbursement6304 - 75 75 75 Plannedtrainingcoursesandevents 474747584Registration 6403 - 1,500 1,500 1,500 Plannedtrainingcoursesandevents 474747584ClassifiedAdvertising6451 13 850 850 850 474747584LegalAdvertising 6453 132 125 125 130 474747584Insurance 6501 40,697 41,300 41,300 46,000 buildinginsurance 474747584DuesMemberships&Subs6601 478 450 450 500 474747584LegalServices 6602 454 - - 500 474747584FinancialServices 6603 8,879 14,000 14,000 9,000 feeaccounting 474747584Planning/Design 6605 4,755 - - 5,000 474747584PestControlServices6612 5,694 8,700 8,700 6,000 474747584JanitorialServices 6614 - 2,000 2,000 - usedifpermanentstaffisoutonleave 474747584Printing/CopyingServices6617 - 600 600 600 stationary,businesscards 474747584Landscaping&LawnServices6618 3,915 6,000 6,000 4,000 lawnmowing/trimmingandlandscapework 474747584ITServices 6623 172 600 600 200 474747584BackupFees 6639 344 - - 400 474747584OtherProfessionalServices6699 25,577 4,000 4,000 26,000 misc.services 474747584EquipmentRentalExp6702 3,933 6,000 6,000 4,000 474747584VehicleLease 6706 7,163 - - 12,000 474747584Building/GroundsM&R6802 130,895 62,000 62,000 130,000 repairsandmaintenanceforthebuildingandequipmentinteriorandexterior 474747584BuildingMaintenance-Painting6804 13,615 - - 14,000 474747584OfficeEquipmentM&R6852 20 3,000 3,000 1,000 474747584VehicleM&R 6861 287 - - 200 474747584SoftwareMaintenance6862 3,806 9,000 9,000 4,000 474747584OtherEquipmentM&R6899 - 3,500 3,500 1,000 474747584VehicleLicenseFees6902 34 - -474747584OtherOperatingExpenses6917 1,914 - - 2,000 474747584CollectionLosses 6930 3,741 - - 4,000 TotalContractualServices 454,367 $ 388,450 $ 377,850 $ 478,105 $ Commodities 474747584OfficeSupplies 7001 4,092 2,000 2,000 4,000 474747584Protective/SafetyApparel7102 - 500 500 500 474747584Food 7201 2,668 1,500 1,500 3,000 purchasefood fortenantevents 474747584KitchenSupplies 7202 53 - - 100 474747584Building/GroundsMaterials7301 12,286 17,025 17,025 13,000 474747584Chemicals 7307 - 100 100474747584Equipment/MotorRepairParts7315 129 300 300 300 474747584Tools 7317 278 300 300 300 474747584JanitorialSupplies 7319 2,344 1,500 1,500 3,000 Page 123

PlantersIIFund

Planters II - Program

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

2,289 2,000 2,000 3,000 474747584Non-CapOfficeEquipment7401 194 - - 200 474747584Non-CapFurniture/Furnishings7402 11,024 1,000 1,000 1,000 474747584Non-CapAppliances7403 90 - - 100 474747584Non-CapSoftware 7405 - 12,500 12,500474747584Non-CapITEquipment7406 - 1,350 1,350474747584Non-CapVehicleAccessories7507 1,094 - - 1,000 474747584Non-CapOtherEquipment7699 - - - 5,000 TotalCommodities 36,540 $ 40,075 $ 40,075 $ 34,500 $ MiscellaneousExpenses 474747584IntrafundTransfers 9200 2,633 - -474747584GeneralReserves 9399 - 536,444 547,044 494,146 TotalMiscellaneousExpenses 2,633 $ 536,444 $ 547,044 $ 494,146 $ TotalExpenditures 732,374 $ 1,239,424 $ 1,239,424 $ 1,288,400 $ RevenueminusExpenditures 48,620 $ 27,776 $ 27,776 $ 29,184 $ Page 124

2024 Budget

2023 Actual, 2024

Budget,

Budget Planters II Fund Planters II Program 4747-47584 FTEs - Planters II Program 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Housing Manager 1.00 1.00 1.00 1.00 Housing Intake Specialist (50% Voucher Program) 0.50 0.50 0.50 0.50 Housing Custodian 1.00 1.00 1.00 1.00 Housing Maintenance Mechanic 1.00 1.00 1.00 1.00 Total FTEs - Planters II Program 3.50 3.50 3.50 3.50 Salary - Planters II Program 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 159,197 176,227 176,227 182,395 Overtime 1,666 3,000 3,000 1,700 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 865 1,080 1,080 1,325 Total Salaries - Planters II Program 161,727 180,307 180,307 185,420 Taxes & Benefits - Planters II Program 77,106 94,147 94,147 96,229 Total Salaries, Taxes & Benefits - Planters II Prog. 238,833 274,455 274,455 281,649 Compare Years - Planters II Program Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 18,580 $ 17,041 $ 11.5% 22.1% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 5,113 $ 2,082 $ 2.8% 2.2% Notes:TheHousingIntakeSpecialistisallocatedbetweenPlantersII(50%)andVoucherChoice(50%) Page 125

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

Adopted

and 2025 Proposed

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

Notes Revenue IntergovernmentalRevenue 474747587FederalGrants 4207 159,866 140,000 708,325 - PlantersIICapitalImprovementsGrant(reimbursement) TotalIntergovernmentalRevenue 159,866 $ 140,000 $ 708,325 $ - $ TotalRevenue 159,866 $ 140,000 $ 708,325 $ - $ Expenditures CapitalOutlay 474747587Building-Improvements8103 159,866 140,000 708,325 - ReplacingtheChillerfortheApartmentBuildingin2024 TotalCapitalOutlay 159,866 $ 140,000 $ 708,325 $ - $ TotalExpenditures 159,866 $ 140,000 $ 708,325 $ - $ RevenueminusExpenditures - $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 126

City of Leavenworth, Kansas

Voucher Choice (Section 8) Fund 2025 Proposed Budget

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Voucher Choice Admin Voucher Choice Total Voucher Choice Fund Revenue Tax Revenue - - - - - -Intergovernmental Revenue 2,478,032 2,400,000 2,400,000 2,625,000 325,000 2,300,000 2,625,000 Licenses & Permits - - - - - -Charges for Services 107,361 54,000 54,000 157,200 157,200 - 157,200 Miscellaneous Revenue 5,760 766 766 3,600 - 3,600 3,600 Balance Forward (Reserves) - 724,462 724,462 825,549 825,549 - 825,549 Total Revenue 2,591,153 $ 3,179,228 $ 3,179,228 $ 3,611,349 $ 1,307,749 $ 2,303,600 $ 3,611,349 $ Expenditures Personal Services 126,226 143,183 135,209 141,030 141,030 - 141,030 Contractual Services 2,298,379 2,217,770 2,217,770 2,478,800 178,800 2,300,000 2,478,800 Commodities 405 700 700 1,000 1,000 - 1,000 Capital Outlay - - - - - -Debt Service - - - - - -Miscellaneous - - - - - -General Reserves - 817,575 825,549 990,520 990,520 - 990,520 Total Expenditures 2,425,009 $ 3,179,228 $ 3,179,228 $ 3,611,349 $ 1,311,349 $ 2,300,000 $ 3,611,349 $ Revenue minus Expenditures 166,144 $ - $ - $ - $ (3,600) $ 3,600 $ - $ Voucher Choice Fund Budget Summary 2025 Proposed Budget: Voucher Choice Fund by Division PersonalServices $141,030 4% ContractualServices $2,478,800 69% Commodities $1,000 0% GeneralReserves $990,520 27% VoucherChoiceAdmin $1,311,349 36% VoucherChoice $2,300,000 64%

ExpendituresbyType 2025Budget:VoucherChoiceFund ExpendituresbyDivision Page 127

2025Budget:VoucherChoiceFund

VoucherChoiceFund

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

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

Voucher Choice - Administration

Notes Revenue IntergovernmentalRevenue 474848585FederalGrants 4207 304,469 300,000 300,000 325,000 Adminportion ofFederalGrant. IncreasesuptoCongress 474848585FederalGrants-CARES4214 - - -TotalIntergovernmentalRevenue 304,469 $ 300,000 $ 300,000 $ 325,000 $ ChargesforServices 474848585PortabilityIn 5725 101,434 - - 150,000 474848585PortabilityIn-AdminFees5726 5,927 - - 7,200 474848585Charges ForService-Other5799 - 54,000 54,000 - Portablesneverknowhowmanyfamilieswillmovein TotalChargesforServices 107,361 $ 54,000 $ 54,000 $ 157,200 $ MiscellaneousRevenue 474848585Other-Miscellaneous5899 22 108 108 - Recoupmentofunqualified vouchers 474848585BalanceForward 5999 - 724,462 724,462 825,549 TotalMiscellaneousRevenue 22 $ 724,570 $ 724,570 $ 825,549 $ TotalRevenue 411,852 $ 1,078,570 $ 1,078,570 $ 1,307,749 $ Expenditures PersonalServices 474848585FullTime 6101 94,943 99,045 99,045 103,284 1.5full-timeemployees: Section 8Coordinator(1),HousingIntakeSpecialist(0.5) 474848585Longevity 6107 600 760 760 600 474848585FICAExp 6108 6,993 7,635 7,635 7,947 474848585HealthInsurance 6110 14,084 24,974 17,000 17,519 474848585KPERSExp 6111 8,832 9,242 9,242 10,087 474848585Worker'sCompensation6116 683 1,428 1,428 1,489 474848585UnemploymentInsurance6120 91 99 99 103 TotalPersonalServices 126,226 $ 143,183 $ 135,209 $ 141,030 $ ContractualServices 474848585Postage 6207 2,205 3,000 3,000 3,500 474848585FinancialServices 6603 12,280 16,000 16,000 18,000 474848585Printing/CopyingServices6617 238 - - 300 474848585HousingAssistVouchers-Sec86632 106,502 54,000 54,000 150,000 Portablesspentaboutthesame asincome above 474848585PortabilityOut-AdminFees6671 342 - -474848585Portables-Utilities 6674 676 - -474848585VehicleM&R 6861 1 520 520474848585SoftwareMaintenance6862 2,570 7,000 7,000 7,000 474848585ContributionsExp 6913 - - -TotalContractualServices 124,816 $ 80,520 $ 80,520 $ 178,800 $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 128

VoucherChoiceFund

Voucher Choice - Administration

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Commodities 474848585OfficeSupplies 7001 - 300 300 500 474848585Gasoline 7302 405 400 400 500 474848585Non-CapITEquipment7406 - - -TotalCommodities 405 $ 700 $ 700 $ 1,000 $ MiscellaneousExpenses 474848585GeneralReserves 9399 - 817,575 825,549 990,520 TotalMiscellaneousExpenses - $ 817,575 $ 825,549 $ 990,520 $ TotalExpenditures 251,446 $ 1,041,978 $ 1,041,978 $ 1,311,349 $ Page 129

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Voucher Choice Fund Voucher Choice Admin 4748-48585 FTEs - Voucher Choice Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Section 8 Coordinator 1.00 1.00 1.00 1.00 Housing Intake Specialist (50% Planters II) 0.50 0.50 0.50 0.50 Total FTEs - Voucher Choice Fund 1.50 1.50 1.50 1.50 Salary - Voucher Choice Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 94,943 99,045 99,045 103,284 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 600 760 760 600 Total Salaries - Voucher Choice Admin 95,543 99,805 99,805 103,884 Taxes & Benefits - Voucher Choice Admin 30,683 43,378 35,404 37,146 Total Salaries, Taxes & Benefits - Voucher Choice 126,226 143,183 135,209 141,030 Compare Years - Voucher Choice Admin Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 4,262 $ 12,695 $ 4.5% 41.4% 2024 Adopted Budget to 2024 Projection - $ (7,974) $ 0.0% -18.4% 2024 Adopted Budget to 2025 Proposed Budget 4,079 $ (6,232) $ 4.1% -14.4% Notes:TheHousingIntakeSpecialistisallocatedbetweenPlantersII(50%)andVoucherChoice(50%).Benefitsdecreasein2024Projectionand2025Proposed Budgetbecauseofbenefitelectionchangemadebyanemployee. Page 130

VoucherChoiceFund

VoucherChoice-ProgramDivision:TheProgramDivisionaccountsforFederalgrantrevenueanddirectcostsassociatedwiththeVoucherProgram.

Voucher Choice - Program

Notes Revenue IntergovernmentalRevenue 474848586FederalGrants 4207 2,173,563 2,100,000 2,100,000 2,300,000 Congressmayincrease,neverdecrease-fundingdistributedforvouchers TotalIntergovernmentalRevenue 2,173,563 $ 2,100,000 $ 2,100,000 $ 2,300,000 $ MiscellaneousRevenue 474848586InterestEarnings 5801 4,026 550 550 3,600 474848586Other-Miscellaneous5899 1,712 108 108 - recoupmentofunqualifiedvouchers TotalMiscellaneousRevenue 5,738 $ 658 $ 658 $ 3,600 $ TotalRevenue 2,179,301 $ 2,100,658 $ 2,100,658 $ 2,303,600 $ Expenditures ContractualServices 474848586FinancialServices 6603 - - -474848586HousingAssistVouchers-Sec86632 1,479,070 1,500,000 1,500,000 1,600,000 Regularhousingassistancepayments 474848586HousingAssistVouchers-VASH6633 635,507 637,250 637,250 700,000 VASH 474848586PortabilityOut 6670 9,756 - -474848586HousingAssistPymt-Utilities6672 39,416 - -474848586VASH-Utilities 6673 9,814 - -TotalContractualServices 2,173,563 $ 2,137,250 $ 2,137,250 $ 2,300,000 $ TotalExpenditures 2,173,563 $ 2,137,250 $ 2,137,250 $ 2,300,000 $ RevenueminusExpenditures 5,738 $ (36,592) $ (36,592) $ 3,600 $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 131

LCDC Funding Mechanism

Leavenworth County Clerk

Source: Kansas Department of Administration - Division of the Budget

Assessed Valuation 2019 2020 2021 2022 2023 City of Basehor 78,505,698 84,093,059 93,229,481 111,123,931 130,142,489 City of Lansing 86,719,828 90,243,319 96,977,897 109,171,718 120,897,025 City of Leavenworth 219,192,469 228,897,649 243,708,732 272,008,599 303,997,319 City of Tonganoxie 45,203,591 49,043,497 53,671,806 61,823,192 72,135,757

Certified Population City of Basehor 6,194 6,496 6,656 7,219 7,544 City of Lansing 11,964 11,949 11,954 11,239 11,187 City of Leavenworth 36,062 35,957 35,934 37,176 37,081 City of Tonganoxie 5,524 5,583 5,690 5,702 5,850

Base Data

Source:

Assessment Features By Assessed Valuation % per $ of assessed valuation = 0.000105 City of Basehor 8,243 $ 8,830 $ 9,789 $ 11,668 $ 13,665 $ City of Lansing 9,106 $ 9,476 $ 10,183 $ 11,463 $ 12,694 $ City of Leavenworth 23,015 $ 24,034 $ 25,589 $ 28,561 $ 31,920 $ City of Tonganoxie 4,746 $ 5,150 $ 5,636 $ 6,491 $ 7,574 $ By Certified Population $ per citizen = $0.74 City of Basehor 4,577 $ 4,801 $ 4,919 $ 5,335 $ 5,575 $ City of Lansing 8,841 $ 8,830 $ 8,834 $ 8,306 $ 8,267 $ City of Leavenworth 26,650 $ 26,572 $ 26,555 $ 27,473 $ 27,403 $ City of Tonganoxie 4,082 $ 4,126 $ 4,205 $ 4,214 $ 4,323 $ Total LCDC Funding by City 2021 2022 2023 2024 2025 City of Basehor 12,820 $ 13,630 $ 14,708 $ 17,003 $ 19,240 $ City of Lansing 17,947 $ 18,306 $ 19,017 $ 19,769 $ 20,961 $ City of Leavenworth 49,665 $ 50,606 $ 52,145 $ 56,034 $ 59,323 $ City of Tonganoxie 8,829 $ 9,275 $ 9,840 $ 10,705 $ 11,897 $ Total Funding from Cities 89,261 $ 91,818 $ 95,710 $ 103,511 $ 111,421 $ 2024 2025 $17,003.00 $19,240.00 $19,769.00 $20,961.00 w/ $10,000 park fee $66,034.00 $69,323.00 w/ $10,000 park fee $20,705.00$21,897.00 $123,511.00$131,421.00 BusinessPark Fee Page 135

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.

Page 136

- 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

Page 137

2025 BUDGET DRAFT Item Income Expense Total 2025 Operating Budget $250,098.00$250,098.00 Organization $146,325.00$10,800.00 Business Investor Investments $67,500.00 City Investment $67,500.00 Interest Income Investment Drive - Printing/Stamps $800.00 Board Fundraising Event $6,325.00 $4,500.00 Main Street Annual Banquet $5,000.00 $5,500.00 Community Relations $23,300.00$17,050.00 Concert Series $10,000.00 $8,000.00 Veterans Banner Program $8,500.00 $6,000.00 Kids Activities: DIY Dad, Safe Trick or Treat, Reindeer Romp, *New $1,500.00 $750.00 Veterans' Day/VIP Reception $1,300.00 $1,300.00 30th Anniversary sale $2,000.00 1,000.00 Economic Development/Restructuring $12,250.00$40,400.00 Outside Marketing $17,000.00 Inside Marketing $6,000.00 Shared Marketing $8,000.00 $8,000.00 Downtown Shopping Guide $4,250.00 $2,750.00 PAIR Day $1,200.00 Image Development $2,200.00 ERC Development Projects $2,500.00 Meet & Mingle Business After Hours Events $750.00 Design/Historical Preservation/Beautification $16,750.00$10,950.00 Downtown Loft Tour $1,500.00 $500.00 Flags over Delaware $1,500.00 First City Passageway Project Light Pole Street Banners Maintenance $450.00 *NEW PROJECT/mural $1,500.00 $3,000.00 Design Committee Enhancement Projects/Specialty Benches, Pocket Parks $1,500.00 $3,500.00 Window Decorating Contest Grant Awards/CVB $9,200.00 New Historic tour $3,050.00 $2,000.00 Item Income Expense Promotions $32,825.00$23,721.00 Corn Hole Tournaments-concert series $3,000.00 $2,000.00 Build a Bouquet $5,500.00 $3,500.00 Alive After Five $13,500.00 $7,500.00 Page 138

Leavenworth Main Street

2025 BUDGET DRAFT Leavenworth City Market $4,500.00 $750.00 Sidewalk Sale Christmas in July Holiday Open House $6,000.00 $4,000.00 Shop Small Saturday $1,200.00 Main Street Bucks with Sponsors $1,500.00 $1,500.00 Other Promotions - Bingo type/Rockin Around Christmas Tree/Etc. $2,000.00 Specialty Promotions/History Festival and related $1,000.00 $3,000.00 New/Jeep Jam 6,500.00 $ 3,000.00 $ Information Center/Office $18,648.00$147,177.00 416 Cherokee Building Loft (995) & Caregiving (300) $18,648.00 $12,500.00 Repairs and Maintenance $2,000.00 Office Expenses $1,000.00 Insurance $7,000.00 Postage and Delivery $300.00 Printing Expenses $500.00 Salaries $95,802.00 Office Supplies $800.00 Taxes $7,000.00 Telephone $1,500.00 Utilities $5,000.00 Professional Services $2,500.00 Dues and Subscriptions $1,000.00 Website $4,000.00 Computer Expense $1,500.00 Transaction Fees $800.00 Training & Meeting Expenses Staff & Learning center for investors $3,800.00 Bank Service Charge $175.00 Page 139

Leavenworth Main Street

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

GENERAL FUND REVENUE 2024 2025 CHANGE AD VALORUM $1,034,611 $1,075,957 4% AD VALORUM BACK TAXES $12,800 $12,800 0% MOTOR VEHICLE TAXES $109,044 $105,715 -3% STATE AID $10,000 $10,000 0% NEKLS DEVELOPMENT GRANT $62,286 $89,217 43% NEKLS HOOPLA GRANT $20,236 $0 -100% COPIER $8,000 $8,012 0% FEES $3,000 $3,254 8% MICROFILM $50 $50 NC PATRON CARDS $100 $192 92% PATRON REIMBURSEMENT $4,000 $3,758 -6% INTEREST CD $5,000 $6,000 20% INTEREST OTHER $2,500 $2,000 -20% GIFTS $12,000 $8,000 -33% MISCELLANEOUS $5,000 $2,000 -60% PROJECTED RESERVES $100,203 $94,374 -6% TOTAL REVENUE $1,388,830 $1,421,329 2% Page 140

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

2024 2025 CHANGE MATERIALS $229,400 $242,650 6% SERVICES AND SUPPLIES $289,430 $308,679 7% SALARIES $870,000 $870,000 0% TOTAL EXPENSES $1,388,830 $1,421,329 2%

ADULT PRINT FY2024 FY2025 CHANGE BOOKS $42,500 $46,000 8% LARGE PRINT $1,000 $0 NA LARGE PRINT S.O. $5,000 $5,000 0% REFERENCE $2,000 $1,500 -25% TOTAL $50,500 $52,500 4% ADULT NONPRINT FY2024 FY2025 CHANGE HOOPLA $52,000 $62,000 19% DVD $13,000 $13,000 0% BOOKS ON CD $17,000 $15,000 -12% FREEGAL $5,000 $5,000 0% KANOPY $2,000 $1,500 -25% EBOOKS $18,000 $21,000 17% DATABASES $17,000 $17,000 0% TOTAL $124,000 $134,500 8% Page 141

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

3 JUVENILE PRINT FY2024 FY2025 CHANGE BOOKS $38,650 $38,000 -2% S.O. $1,500 $2,150 43% TOTAL $40,150 $40,150 0% JUVENILE NONPRINT FY2024 FY2025 CHANGE VIDEO GAMES $5,500 $6,000 9% MUSIC CDs $350 $0 -100% AV (DVD) $5,000 $5,000 0% BOOKS ON CD $2,000 $2,000 0% TOTAL $12,850 $13,000 1% PERIODICAL $1,700 $2,000 18% MICROFILM $0 $400 100% BINDERY $200 $100 -50% TOTALS $229,400 $242,650 6%

COMPUTERS FY2024 FY2025 CHANGE MAINT CONTRACTS $67,000 $72,000 7% INTERNET $4,000 $3,000 -25% UPGRADES $10,000 $10,000 0% WEB MAINT $3,000 $1,000 -67% TOTAL $84,000 $86,000 2% CONTINUING ED FY2024 FY2025 CHANGE TRAINING $2,000 $3,000 50% TRAVEL $2,000 $3,000 50% MEMBERSHIPS $1,000 $1,000 0% TOTAL $5,000 $7,000 40% Page 142

FY2025 SERVICES AND SUPPLY BUDGET

BLDG

FY2024 FY2025 CHANGE BLDG EQUIPMENT $8,000 $8,000 0% JANITOR SVC $35,000 $39,900 14% PEST CONTROL $1,080 $1,080 0% ELEVATOR SVC $3,550 $4,450 25% COPIER SVC $6,700 $8,000 19% FIRE/SECURITY $2,500 $2,500 0% TOTAL $56,830 $63,930 12% SUPPLIES FY2024 FY2025 CHANGE COMP/TECH SVCS $10,000 $10,000 0% CHILDREN'S $9,000 $9,000 0% PUBLIC RELATIONS $8,000 $8,000 0% OFFICE/COPIER $7,000 $7,000 0% JANITORIAL $4,000 $4,000 0% BUILDING $0.00 $1,000 NA TOTAL $38,000 $39,000 3% ADMIN EXPENSES FY2024 FY2025 CHANGE PUBLIC RELATIONS $13,000 $13,000 0% PROG ADULT $8,000 $8,000 0% PROG J $3,000 $3,000 0% POST AND COURIER $3,000 $6,000 100% OTHER NA NA NA EVENTS $1,000 $2,000 100% BANK SVC CHARGES $700 $1,200 71% UNIFORMS NA $900 100% FRIENDS/EVENTS $0 $0 NA TOTAL $28,700 $34,100 19% UTILITIES FY2024 FY2025 CHANGE GAS AND ELECTRIC NA NA NA ELECTRIC $44,000 $40,000 -9% GAS $6,000 $7,200 20% WATER $1,500 $2,000 33% TELEPHONE $2,300 $1,500 -35% TOTAL $53,800 $50,700 -6% Page 143

EQUIP SVC

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.

INSURANCE FY2024 FY2025 CHANGE WORKERS COMP $2,100 $2,400 14% PROPERTY $7,500 $9,000 20% LIABILITY $4,000 $4,500 13% TOTAL $13,600 $15,900 17% LEGAL + ACCT FY2024 FY2025 CHANGE AUDIT $8,300 $8,549 3% LEGAL $500 $2,500 400% PATRON REIMB $700 $1,000 43% TOTAL $9,500 $12,049 27% TOTALS $289,430 $308,679 7%

EMPLOYEE BENEFIT FUND 2024 2025 CHANGE KPERS (.096) Ins (.01%) $78,022 $84,000 8% Medicare (0.0145%) $12,115 $12,600 4% SS (0.062%) $51,802 $53,900 4% Unemployment (.001%) $1,000 $1,000 0% Benefits (library share) $184,863 $183,500 -1% TOTAL EBF $327,802 $335,000 2% Page 144

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

Page 145

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.

Notes Revenue TaxRevenue 851010220CurrentAdValorem 4001 943,469 1,034,574 1,034,574 1,074,629 City's2025 millrateflat.LibraryFund'smilllevydecreased by.013 mills. 851010220BackTax Collections 4002 14,870 12,800 12,800 12,454 851010220MotorVehicleTax 4011 117,869 109,044 109,044 107,526 TotalTaxRevenue 1,076,208 $ 1,156,418 $ 1,156,418 $ 1,194,609 $ TotalRevenue 1,076,208 $ 1,156,418 $ 1,156,418 $ 1,194,609 $ Expenditures ContractualServices 851010220OperatingTransfers 6998 1,076,208 1,156,418 1,156,418 1,194,609 100%offundscollectedare transferredtothelibraryforoperatingexpenses TotalContractualServices 1,076,208 $ 1,156,418 $ 1,156,418 $ 1,194,609 $ TotalExpenditures 1,076,208 $ 1,156,418 $ 1,156,418 $ 1,194,609 $ RevenueminusExpenditures - $ - $ - $Notes Revenue TaxRevenue 851212230CurrentAdValorem 4001 258,954 275,119 275,119 301,390 City's2025 millrateflat.Lib. Emp.Ben.Fund'smilllevyincreasedby.048 mills. 851212230BackTax Collections 4002 3,530 3,500 3,500 3,493 851212230MotorVehicleTax 4011 23,639 29,911 29,911 30,157 TotalTaxRevenue 286,124 $ 308,530 $ 308,530 $ 335,039 $ TotalRevenue 286,124 $ 308,530 $ 308,530 $ 335,039 $ Expenditures ContractualServices 851212230OperatingTransfers 6998 286,124 308,530 308,530 335,039 Fundstransferredtothelibrarytosupportemployeebenefitsexpenses TotalContractualServices 286,124 $ 308,530 $ 308,530 $ 335,039 $ TotalExpenditures 286,124 $ 308,530 $ 308,530 $ 335,039 $ RevenueminusExpenditures - $ - $ - $Library Employee Benefit Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget Library Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget LibraryFund

Page 146

City of Leavenworth, Kansas

Convention and Visitors Bureau (CVB) Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget CVB City Festival Total CVB Fund Revenue Tax Revenue - $ - $ - $ - $ - $ - $ - $ Intergovernmental Revenue 701,463 650,000 670,000 700,000 700,000 - 700,000 Licenses & Permits - - - - - -Charges for Services 12,066 6,000 6,000 12,000 - 12,000 12,000 Miscellaneous Revenue 25,273 262,684 262,684 268,600 - 268,600 268,600 Balance Forward (Reserves) - 655,224 666,913 668,912 668,912 - 668,912 Total Revenue 738,802 $ 1,573,908 $ 1,605,597 $ 1,649,512 $ 1,368,912 $ 280,600 $ 1,649,512 $ Expenditures Personal Services 214,605 233,651 233,651 249,643 236,143 13,500 249,643 Contractual Services 459,412 460,750 460,750 480,200 213,100 267,100 480,200 Commodities 5,542 10,100 10,100 10,200 10,200 - 10,200 Capital Outlay - - - - - -Debt Service - - - - - -Miscellaneous - 232,184 232,184 245,100 245,100 - 245,100 General Reserves - 637,223 668,912 664,369 664,369 - 664,369 Total Expenditures 679,558 $ 1,573,908 $ 1,605,597 $ 1,649,512 $ 1,368,912 $ 280,600 $ 1,649,512 $ Revenue minus Expenditures 59,244 $ - $ - $ - $ - $ - $ - $

2025 Proposed Budget: CVB Fund by Division PersonalServices $249,643 15% ContractualServices $480,200 29% Commodities $10,200 1% Miscellaneous $245,100 15% GeneralReserves $664,369 40% CVB $1,368,912 83% CityFestival $280,600 17% 2025Budget:CVBFundExpendituresbyType 2025Budget:CVBFundExpendituresby Page 147

CVB Fund Budget Summary

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)

Notes Revenue IntergovernmentalRevenue 211313075TransientGuestTax 4209 701,463 650,000 670,000 700,000

TotalIntergovernmentalRevenue 701,463 $ 650,000 $ 670,000 $ 700,000 $ MiscellaneousRevenue 211313075Other-Miscellaneous5899 4,000 500 500211313075BalanceForward 5999 - 655,224 666,913 668,912 TotalMiscellaneousRevenue 4,000 $ 655,724 $ 667,413 $ 668,912 $ TotalRevenue 705,463 $ 1,305,724 $ 1,337,413 $ 1,368,912 $ Expenditures PersonalServices 211313075FullTime 6101 131,745 143,343 143,343 148,360

211313075PartTime 6104 12,815 18,293 18,293 18,568

211313075Longevity 6107 170 230 230 290 211313075FICAExp 6108 10,787 12,438 12,438 12,861 211313075HealthInsurance 6110 31,196 32,485 32,485 38,527 211313075KPERSExp 6111 13,753 15,055 15,055 16,324 211313075Worker'sCompensation6116 64 142 142 146 211313075UnemploymentInsurance6120 141 162 162 167 211313075AutomobileAllowance6126 720 720 720 900 ACMAutoAllowance(portion) TotalPersonalServices 201,391 $ 222,867 $ 222,867 $ 236,143 $ ContractualServices 211313075Telephone 6206 113 120 120 120 CVBManagercellphone 211313075Postage 6207 2,919 2,500 2,500 2,700

211313075CommercialTravel 6301 1,815 3,500 3,500 3,500

211313075Lodging 6302 3,309 5,000 5,000 5,000 Tradeshows,annualconventions,andstatewidemeetings 211313075Meals 6303 958 2,000 2,000 2,000 Tradeshows,annualconventions,andstatewidemeetings 211313075MileageReimbursement6304 434 100 100 100 UsediftheCVBvanisunavailable 211313075Parking/Tolls 6305 100 100 100 100 Parking/tolls 211313075VehicleRental 6306 270 250 250 250 Vehiclerentalwhenneeded atconferences 211313075GroupTravel 6308 3,986 4,000 4,000 8,000

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget Convention&VisitorsBureau(CVB)Fund

Page 148

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)

Tablecovers,banners,tradeshowboothdecorations($2,000movedfromprintingfor

Notes Convention

Visitors Bureau 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

211313075Registration 6403 6,774 9,200 9,200 9,200

211313075ClassifiedAdvertising6451 233 500 500 500 Classifiedadsforvacantpositions 211313075PromotionalAdvertising6452 81,853 85,250 85,250 85,250 Marketing,billboards,digitalonline,magazines,TV,radio,Facebook,andSEM 211313075Insurance 6501 1,294 1,200 1,200 1,300 AutoinsuranceCVBVan 211313075DuesMemberships&Subs6601 6,192 8,000 8,000 8,000

211313075LegalServices 6602 - 550 550 500 Legaltrademarks(feeandattorney work)every5years. 211313075Printing/CopyingServices6617 1,252 6,000 6,000 6,000

211313075Food ServicesExp 6619 - 500 500 500 Foodforhostedmeetings 211313075ITServices 6623 - 250 250 250 Websitedomainname,mailbox assistancefromvendor 211313075OtherProfessionalServices6699 16,160 17,500 17,500 17,500

211313075SoftwareRental 6703 1,080 1,300 1,300 1,300 MailChimp,Canva,Adobe,etc. 211313075Exhibits 6705 375 - -211313075Meetings,Events,Sponsorships6707 3,621 5,000 5,000 5,000 TIAKmeetings,Dayon theHill,KTCevents,GroupTravelFamilyTradeshows,etc. 211313075OtherRental 6799 - - - - Asneeded 211313075OfficeEquipmentM&R6852 - - - - Asneeded 211313075VehicleM&R 6861 318 2,000 2,000 2,000 CVBvanpurchasedin2016;requiringincreasedmaintenance 211313075SoftwareMaintenance6862 776 1,500 1,500 1,500 Adobe$720annual($60permonth)andAdobeCreativeCloud$700annualdesign

211313075VehicleLicenseFees6902 - 30 30 30 CVBVan 211313075GrantPayments 6904 37,235 35,000 35,000 35,000 CVBTourismGrantsand3MileCreekcleanupgrants(greaterparticipation) 211313075OtherOperatingExpenses6917 4,345 7,000 7,000 7,000

211313075Sponsorships 6922 2,842 5,000 5,000 5,000 MainStreetevents,ChamberofCommerceevents,MACsocials,Women'sDivision events 211313075StreetClosureEventsCosts6924 - - - 5,500 City'scostofstreetclosureevents TotalContractualServices 178,254 $ 203,350 $ 203,350 $ 213,100 $ Commodities 211313075OfficeSupplies 7001 1,376 1,200 1,200 1,300 Paper,ink,binders,filefoldersetc. 211313075Books/Magazines 7002 - 200 200 200 Tourismrelatedbooksandsubscriptions 211313075Clothing&Uniforms7101 773 1,150 1,150 1,150 CVBlogoclothing 211313075Food 7201 103 500 500 500 CVBmeetings,officemeetings, 211313075Gasoline 7302 848 1,250 1,250 1,250 CVBvangas 211313075OtherOperatingSupplies7399 798 5,000 5,000 5,000

accuracy) Page 149

Convention&VisitorsBureau(CVB)Fund

Notes Convention

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

& Visitors Bureau

211313075Non-CapFurniture/Furnishings7402 - - -211313075Non-CapSoftware 7405 - - - - PreviouslyusedforAdobecosts(consolidatedinto6862softwaremaintenance) 211313075Non-CapITEquipment7406 1,296 800 800 800 Computers,printers,etc. 211313075Non-CapOtherEquipment7699 26 - -TotalCommodities 5,220 $ 10,100 $ 10,100 $ 10,200 $ Miscellaneous 211313075IntrafundTransfers 9200 - 232,184 232,184 245,100 TransfertotheCityFestivalOrgtopay forCityFestivalexpenditures 211313075GeneralReserves 9399 - 637,223 668,912 664,369 1yearreserves. Revenueishighlydependenton economicconditions TotalMiscellaneous - $ 869,406 $ 901,096 $ 909,469 $ TotalExpenditures 384,864 $ 1,305,724 $ 1,337,413 $ 1,368,912 $ RevenueminusExpenditures 320,599 $ - $ - $ - $ Page 150

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Convention and Visitors Bureau Fund CVB 2113-13075 FTEs - CVB 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Assistant City Manager (40% Eco Devo Division, 40% City Manager Division) 0.20 0.20 0.20 0.20 CVB Manager 1.00 1.00 1.00 1.00 Tourism Services Coordinator 1.00 1.00 1.00 1.00 Administrative Clerk 0.50 0.50 0.50 0.50 Total FTEs - CVB Division 2.70 2.70 2.70 2.70 Salary - CVB 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 131,745 143,343 143,343 148,360 Overtime - - -Part Time 12,815 18,293 18,293 18,568 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 170 230 230 290 Total Salaries - CVB 144,730 161,866 161,866 167,218 Taxes & Benefits - CVB 56,660 61,001 61,001 68,925 Total Salaries, Taxes & Benefits - CVB Division 201,391 222,867 222,867 236,143 Compare Years - CVB Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 17,136 $ 4,341 $ 11.8% 7.7% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 5,352 $ 7,924 $ 3.3% 13.0% Notes: Page 151

Description:2025willbethefifth(5th)yearthattheCityhostsCampLeavenworth,itsannualfamily-friendlyCityFestival.TheCityFestivaldivisiondoesnothaveanyemployees.WhenCityemployeesworkatthefestival,their hoursareallocatedfromtheirhomedepartmenttotheCityFestivalDivision.

Notes Revenue ChargesforServices 211313077AdmissionFees 5610 6,326 - - 6,000 211313077OtherRentals 5699 5,740 6,000 6,000 6,000 Stripesales pre-festival(vendordeposits,rentals) TotalChargesforServices 12,066 $ 6,000 $ 6,000 $ 12,000 $ MiscellaneousRevenue 211313077Sponsorships 5875 8,550 10,000 10,000 8,500 $33,500in2021withMelissaEtheridge,$8,500followingyear 211313077Other-Miscellaneous5899 12,723 20,000 20,000 15,000 CashsalesandSquaresalesduringfestival. $37,000withMelissaEtheridge,$14,000 followingyear. 211313077IntrafundTransfers 5900 - 232,184 232,184 245,100 TransferfromCVBOrgtopayforCityFestivalexpenditures TotalMiscellaneousRevenue 21,273 $ 262,184 $ 262,184 $ 268,600 $ TotalRevenue 33,339 $ 268,184 $ 268,184 $ 280,600 $ Expenditures PersonalServices 211313077FullTime 6101 3,824 - - 4,000 211313077Overtime 6102 5,490 7,500 7,500 5,500 Citystaffovertime 211313077FICAExp 6108 460 574 574 500 211313077HealthInsurance 6110 2,004 2,000 2,000 2,000 211313077KPERSExp 6111 524 696 696 700 211313077KP&FExp 6115 858 - - 800 211313077Worker'sCompensation6116 45 7 7211313077UnemploymentInsurance6120 9 8 8TotalPersonalServices 13,214 $ 10,784 $ 10,784 $ 13,500 $ ContractualServices 211313077PromotionalAdvertising6452 31,479 800 800 800 211313077LegalServices 6602 - 100 100211313077Printing/CopyingServices6617 423 - -211313077OtherProfessionalServices6699 72,500 250,000 250,000 71,302 O'NeillContract 211313077Sales Tax 6907 871 1,500 1,500 1,300 Retailandliquorsalestax 211313077OtherOperatingExpenses6917 175,873 5,000 5,000 193,698 WhiskeyMarketing,bandsandotherentertainment,equiprentalslikefencing, generator,scissors lift,fireworks,etc.,treetrimming,Stateliquorpermit,etc. 211313077BankCharges 6918 13 - -TotalContractualServices 281,158 $ 257,400 $ 257,400 $ 267,100 $ Commodities 211313077OfficeSupplies 7001 322 - -TotalCommodities 322 - $ - $ - $ TotalExpenditures 294,694 $ 268,184 $ 268,184 $ 280,600 $ RevenueminusExpenditures (261,355) $ - $ - $ - $ City Festival 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget Convention&VisitorsBureau(CVB)Fund-CityFestivalDivision

Page 152

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

Notes:TheCityFestivalDivisiondoesnothaveanyemployees.ThesalaryamountsintheCityFestivalDivisionresultfromemployeesfromotherdepartments codingthehourstheyworkatthefestivaltothisdivision.BenefitsareallocatedtotheCityFestivalDivisionbasedonnumberofhoursworked.

2025 Budget

Convention and Visitors Bureau Fund City Festival 2113-13077 FTEs - City Festival 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget None - - -Total FTEs - City Festival - - -Salary - City Festival 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 3,824 - - 4,000 Overtime 5,490 7,500 7,500 5,500 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - City Festival 9,314 7,500 7,500 9,500 Taxes & Benefits 3,900 3,284 3,284 4,000 Total Salaries, Taxes & Benefits - City Festival 13,214 10,784 10,784 13,500 Compare Years - City Festival Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget (1,814) $ (616) $ -19.5% -15.8% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 2,000 $ 716 $ 26.7% 21.8%

Page 153

City of Leavenworth, Kansas General

2025 Proposed Budget

Fund

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Fire Admin Fire Suppression Fire Prevention Total Fire Department Revenue Tax Revenue - - - - - - -Intergovernmental Revenue - - - - - - -Licenses & Permits 14,915 17,600 18,500 18,500 - - 18,500 18,500 Charges for Services 7,398 4,000 7,700 7,700 7,700 - - 7,700 Miscellaneous Revenue 3,147 4,200 4,200 3,200 - 3,200 - 3,200 Balance Forward (Reserves) - - - - - - -Total Revenue 25,460 $ 25,800 $ 30,400 $ 29,400 $ 7,700 $ 3,200 $ 18,500 29,400 Expenditures Personal Services 5,151,740 5,541,635 5,550,874 5,914,244 454,117 5,175,079 285,048 5,914,244 Contractual Services 220,251 250,580 252,630 268,365 127,125 136,450 4,790 268,365 Commodities 104,586 152,900 152,900 152,200 8,800 141,100 2,300 152,200 Capital Outlay - - - - - - -Debt Service - - - - - - -Miscellaneous - - - - - - -General & Capital Reserves - - - - - - -Total Expenditures 5,476,576 $ 5,945,115 $ 5,956,404 $ 6,334,809 $ 590,042 $ 5,452,629 $ 292,138 $ 6,334,809 $ Revenue minus Expenditures (5,451,116) $ (5,919,315) $ (5,926,004) $ (6,305,409) $ (582,342) $ (5,449,429) $ (273,638) $ (6,305,409) $ Fire Department Summary Budget 2025 Adopted Budget: Fire Department by Division PersonalServices $5,914,244 93% ContractualServices $268,365 4% Commodities $152,200 3% FireAdmin $590,042 9% FireSuppression $5,452,629 86% FirePrevention $292,138 5% 2025Budget:FireDepartmentExpendituresbyDivision 2025Budget:FireDepartmentExpendituresbyType Page 154

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

Notes Revenue ChargesforServices 110101390OpenPublicRecordsFees5711 65 200 200 200 110101390Charges ForService-Other5799 7,333 3,800 7,500 7,500 PioneerGroup TotalChargesforServices 7,398 $ 4,000 $ 7,700 $ 7,700 $ TotalRevenue 7,398 $ 4,000 $ 7,700 $ 7,700 $ Expenditures PersonalServices 110101390FullTime 6101 274,993 297,491 297,491 307,903 3full-timeemployees:FireChief(1),DeputyFireChief(1),FireSecretary(1) 110101390Longevity 6107 1,080 1,200 1,200 1,320 110101390FICAExp 6108 6,361 7,298 7,298 7,557 110101390HealthInsurance 6110 49,222 49,652 58,000 60,619 110101390KPERSExp 6111 3,993 4,431 4,431 4,814 110101390KP&FExp 6115 53,473 57,945 57,945 64,055 110101390Worker'sCompensation6116 3,365 7,285 7,285 7,540 110101390UnemploymentInsurance6120 268 297 297 308 TotalPersonalServices 392,756 $ 425,598 $ 433,946 $ 454,117 $ ContractualServices 110101390Electricity 6201 37,864 35,000 35,000 37,000 Electricityfor3firestations 110101390NaturalGas 6202 18,945 14,000 14,000 17,000 Naturalgasfor3firestations 110101390Telephone 6206 1,992 3,060 3,060 2,000 Citytelephoneservicefor3firestations 110101390Postage 6207 14 50 50 25 110101390Cable/Internet 6208 234 240 240 240 CableTVfor3firestations(separatedfromtelephonein2023) 110101390CommercialTravel 6301 956 850 850 1,000 Airfare-outoftowntraining/conferences 110101390Lodging 6302 1,719 900 1,500 1,500 Hotels-outoftowntraining/conferences 110101390Meals 6303 302 500 500 500 Meals-outoftowntraining/conferences 110101390Parking/Tolls 6305 51 100 100 100 Parking&tolls-outoftowntraining/conferences 110101390VehicleRental 6306 - - -110101390Registration 6403 1,399 1,000 1,000 1,200 Conferences,IAFC,MissouriValleyDivision,MARC 110101390ClassifiedAdvertising6451 - 700 700 500 Job postings,utilizedbyHR 110101390LegalAdvertising 6453 29 - -110101390Insurance 6501 14,234 14,000 16,400 17,200 InsurancepaidthroughCityClerk'sOffice(5%increaseover2024actual) 110101390DuesMemberships&Subs6601 3,343 3,280 3,280 3,300 NFPA,AssociationsDuesforChiefOfficers 110101390MedicalServices 6610 - 1,500 1,500 1,500 MedicalDirectorfee-Dr.McCartney,forprotocols 110101390PestControlServices6612 3,000 3,250 3,250 3,250 Annualfeeformonthlyserviceat3firestations 110101390Printing/CopyingServices6617 - 100 100 50 Foranyoutsidecopyservicethatmaybeneeded 110101390ITServices 6623 - 950 - - Nolongerchargingtothisaccount# 110101390TrainingServices 6641 - 3,600 3,600 3,600 OutsideEMStrainingtomaintainEMTlicense. 110101390OtherProfessionalServices6699 7,474 8,400 8,400 8,400 VectorSolutions-RecordKeepingandTrainingManagementSoftware 110101390OtherRental 6799 - 1,200 1,200 1,200 Liftrentalforhighceilinglightbulbs,parkinglotlights 110101390Building/GroundsM&R6802 21,020 22,000 22,000 22,000 Buildingrepairs/maintenancefor3firestations

2024Adopted Budget 2025Proposed Budget 2023Actual 2024Projection

Page 155

2025ProposedBudget-GeneralFund:FireDepartment/FireAdministrationDivision

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

Fire Department - Administration

Notes

2024Adopted Budget 2025Proposed Budget 2023Actual 2024Projection

Divisionhasthreefulltimeemployees:TheFireChief,DeputyFireChief,andFireSecretary.TheLeavenworthFireDepartmenthasthreefirestations.TheFireAdministrativeDivisionislocatedinFireStation#1. 110101390OfficeEquipmentM&R6852 - 2,400 2,400 2,400 Repairson copier,fax,andprinters 110101390VehicleM&R 6861 175 - - - 2024&2025budget&expensesinFireSuppressionDivision 110101390SoftwareMaintenance6862 400 - - 400 Softwareupdates/maintenance 110101390OtherEquipmentM&R6899 1,607 3,400 3,400 2,500 Hazmatmonitoringequipment 110101390MiscellaneousPermits6903 60 160 160 160 StateBoilerinspections,permits 110101390ContributionsExp 6913 136 - - 100 TotalContractualServices 114,954 $ 120,640 $ 122,690 $ 127,125 $ Commodities 110101390OfficeSupplies 7001 1,039 2,100 2,100 1,500 Copypaper,tablets,staples,pens,all3firestations 110101390Clothing&Uniforms7101 183 1,200 1,200 1,200 Uniformsfor2administrative FireChiefs 110101390Food 7201 202 300 300 300 Retirement,promotion ceremonies 110101390Building/GroundsMaterials7301 58 - - - Incidentalsoutofthecity 110101390Gasoline 7302 - 100 100110101390OtherOperatingSupplies7399 522 1,100 1,100 800 Firehydrantpaint,gauges 110101390Non-CapFurniture/Furnishings7402 424 4,000 4,000 4,000 Chairs,desk,storagecabinets- all3firestations/includes newFireStation #3 110101390Non-CapSoftware 7405 - 2,000 2,000 1,000 AsneededforITupgrades tosoftware 110101390Non-CapITEquipment7406 50 - -110101390Non-CapJanitorialEquipment7603 - 1,000 1,000 - Vacuums,mopbuckets,miscellaneous TotalCommodities 2,477 $ 11,800 $ 11,800 $ 8,800 $ TotalExpenditures 510,187 $ 558,038 $ 568,436 $ 590,042 $ RevenueminusExpenditures (502,789) $ (554,038) $ (560,736) $ (582,342) $ Page 156

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

2025 Budget

General Fund Fire Administration 1101-01390 FTEs - Fire Administration 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Fire Chief 1.0 1.0 1.0 1.0 Deputy Fire Chief 1.0 1.0 1.0 1.0 Fire Secretary 1.0 1.0 1.0 1.0 Total FTEs - Fire Administration 3.0 3.0 3.0 3.0 Salary - Fire Administration 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 274,993 297,491 297,491 307,903 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,080 1,200 1,200 1,320 Total Salaries - Fire Administration 276,073 298,691 298,691 309,223 Taxes & Benefits - Fire Administration 116,682 126,907 135,256 144,894 Total Salaries, Taxes & Benefits - Fire Adm. Div. 392,756 425,598 433,946 454,117 Compare Years - Fire Administration Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 22,617 $ 10,225 $ 8.2% 8.8% 2024 Adopted Budget to 2024 Projection - $ 8,348 $ 0.0% 6.6% 2024 Adopted Budget to 2025 Proposed Budget 10,532 $ 17,986 $ 3.5% 14.2% Notes: Page 157

Fire Department - Fire Suppression

Notes Revenue MiscellaneousRevenue 110101400MotorFuelTaxRefund5870 3,147 3,200 3,200 3,200 110101400Other-Miscellaneous5899 - 1,000 1,000TotalMiscellaneousRevenue 3,147 $ 4,200 $ 4,200 $ 3,200 $ TotalRevenue 3,147 $ 4,200 $ 4,200 $ 3,200 $ Expenditures PersonalServices 110101400FullTime 6101 2,706,065 2,989,196 2,900,000 3,063,285 49full-time employees: BattalionChiefs(3),FireCaptains(12),FireDriver/Operators (12),Firefighters(22) 110101400Overtime 6102 189,520 150,000 150,000 150,000 110101400SpecialtyAssignmentPay6105 7,925 15,600 15,600 7,800 (11)Hazmattechnicians,(2)fireinvestigators 110101400Holiday Pay 6106 127,862 85,000 85,000 127,988 110101400Longevity 6107 14,215 15,490 15,490 15,360 Employeeswithover5years ofservice-max $600 110101400FICAExp 6108 41,820 47,202 47,202 55,740 110101400HealthInsurance 6110 657,226 696,432 752,000 813,096 110101400KP&FExp 6115 696,479 751,971 751,971 840,145 KPF-Assumes novacancies 110101400Worker'sCompensation6116 43,346 93,916 93,916 98,276 110101400UnemploymentInsurance6120 2,884 3,240 3,240 3,390 110101400SickLeaveReimbursement6122 6,563 - 5,000 - Sickleavepayoutattermination/retirement 110101400 Vacation LeaveReimbursement6123 12,322 - 22,000 - Vacation leavepayoutattermination/retirement TotalPersonalServices 4,506,227 $ 4,848,047 $ 4,841,419 $ 5,175,079 $ ContractualServices 110101400CommercialTravel 6301 - 500 500 500 Airfare-outoftowntrainingandconferencesforuniformmembers 110101400Lodging 6302 - 1,500 1,500 1,500 Outoftowntrainingandconferences foruniformmembers 110101400Meals 6303 - 500 500 500 Outoftowntrainingandconferencesforuniformmembers 110101400MileageReimbursement6304 130 200 200 200 Outoftowntrainingandconferencesforuniformmembers 110101400Parking/Tolls 6305 31 50 50 50 Outoftowntrainingandconferencesforuniformmembers 110101400Registration 6403 3,328 10,000 10,000 10,000 Trainingandconferencesforuniformmembers 110101400DuesMemberships&Subs6601 2,636 3,000 3,000 3,000 Internationalarson,IAFC,NFPA,countyfireassociation 110101400MedicalServices 6610 120 12,000 12,000 14,000 Hazmatand1/3memberannualmedical physicals,2023physicalinvoicedin2024 110101400Printing/CopyingServices6617 220 200 200 200 UPS-FedEx,shippingoutequipmentforrepairs 110101400ITServices 6623 - 400 400 - UtilizedbyourITdivision 110101400PersonnelTestingServices6631 180 300 300 200 Newhirebackgroundchecks 110101400OtherProfessionalServices6699 - 1,000 1,000 1,000 Breathingaircompressortesting,Jaws-of-Lifecalibration 110101400Building/GroundsM&R6802 4,381 12,000 12,000 12,000 TocoverrepairsnotincludedinCIP 110101400VehicleM&R 6861 84,886 73,000 73,000 85,000 Vehicles,fireapparatus, 110101400OtherEquipmentM&R6899 6,632 10,000 10,000 8,000 SCBA's,HazmatequipmentnotincludedinCIP 110101400ContributionsExp 6913 256 500 500 300 UtilizedbyHR-employeeserviceawards TotalContractualServices 102,800 $ 125,150 $ 125,150 $ 136,450 $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:FireDepartment/FireSuppressionDivision Description:TheFireSuppressionDivisionconsistsofforty-nine(49)full-timeemployeesthatareresponsibleforrespondingtoemergencycallsthroughouttheCityincludingfiresuppression,emergencymedicalservices, extrications,Haz-Matresponses,andwaterrescues. Page 158

Notes Fire Department - Fire Suppression 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:FireDepartment/FireSuppressionDivision Description:TheFireSuppressionDivisionconsistsofforty-nine(49)full-timeemployeesthatareresponsibleforrespondingtoemergencycallsthroughouttheCityincludingfiresuppression,emergencymedicalservices, extrications,Haz-Matresponses,andwaterrescues.

110101400OfficeSupplies 7001 809 800 800 800 Officesuppliesforfirestations 110101400EducationalMaterials7004 (135) 1,400 1,400 1,000 Newbooksforcompanyofficers-trainingmaterials 110101400Clothing&Uniforms7101 14,910 22,000 22,000 22,000 Uniformsforallmembers 110101400Protective/SafetyApparel7102 7,991 25,000 25,000 25,000 Personalprotectivefirefightinggear 110101400Food 7201 216 300 300 300 Employeerecognition, workoverandabovestandard 110101400KitchenSupplies 7202 569 500 500 600 Station pots,pans,utensils 110101400GeneralMedicalSupplies7252 3,477 3,800 3,800 3,800 Assortmentofmedicalsupplies 110101400Building/GroundsMaterials7301 860 200 200 400 Rock,mulchforfirestations 110101400Gasoline 7302 10,661 8,300 8,300 11,000 Vehiclefuel 110101400DieselFuel 7303 35,866 34,200 34,200 36,000 Fireapparatus 110101400Oil/Grease/Lubricants7304 89 - -110101400VehicleTires/Batteries7305 106 - -110101400VehicularRepairParts7306 4,646 - -110101400Equipment/MotorRepairParts7315 586 3,500 3,500 2,500 Smallequipmentrepairsat3firestations,compressors 110101400Tools 7317 1,010 2,000 2,000 1,200 Handtoolson firetrucksandminorstationrepairs 110101400JanitorialSupplies 7319 8,769 8,500 8,500 8,500 Station cleaningsupplies 110101400TrainingMaterials 7327 - 2,000 2,000 2,000 Props,simulatedwalls,doors,handouts,CPRcards 110101400OtherOperatingSupplies7399 5,233 6,000 6,000 6,000 Gasdetectionmonitors, calibrationgas,SCBA-other 110101400Non-CapFurniture/Furnishings7402 170 - -110101400Non-CapITEquipment7406 838 - -110101400Non-CapTelephoneEquipment7613 64 - -110101400Non-CapFireEquipment7618 925 20,000 20,000 20,000 Firefightingadapters,valves,nozzles,TIC's,other 110101400Non-CapOtherEquipment7699 3,941 - -TotalCommodities 101,601 $ 138,500 $ 138,500 $ 141,100 $ TotalExpenditures 4,710,627 5,111,697 $ 5,105,069 $ 5,452,629 $ RevenueminusExpenditures (4,707,480) $ (5,107,497) $ (5,100,869) $ (5,449,429) $ Page 159

Commodities

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Fire Suppression 1101-01400 FTEs - Fire Suppression 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Battalion Chief 3.0 3.0 3.0 3.0 Fire Captain 12.0 12.0 12.0 12.0 Fire Driver/Operator 12.0 12.0 12.0 12.0 Firefighter 22.0 22.0 22.0 22.0 Total FTEs - Fire Suppression Division 49.0 49.0 49.0 49.0 Salary - Fire Suppression 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 2,706,065 2,989,196 2,900,000 3,063,285 Overtime 189,520 150,000 150,000 150,000 Part Time - - -Specialty Assignment Pay 7,925 15,600 15,600 7,800 Public Safety Holiday Pay 127,862 85,000 85,000 127,988 Longevity 14,215 15,490 15,490 15,360 Total Salaries - Fire Suppression 3,045,587 3,255,286 3,166,090 3,364,433 Taxes & Benefits - Fire Suppression 1,460,640 1,592,761 1,675,329 1,810,647 Total Salaries, Taxes & Benefits - Fire Suppression 4,506,227 4,848,047 4,841,419 5,175,079 Compare Years - Fire Suppression Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 209,699 $ 132,121 $ 6.9% 9.0% 2024 Adopted Budget to 2024 Projection (89,196) $ 82,568 $ -2.7% 5.2% 2024 Adopted Budget to 2025 Proposed Budget 109,147 $ 217,886 $ 3.4% 13.7% Notes: Page 160

Fire Department - Fire Prevention

Notes Revenue LicensesandPermitsRevenue 110101410Permit-Food Handlers5310 3,680 2,600 3,500 3,500 110101410Permit-HealthInspection5311 11,235 15,000 15,000 15,000 TotalLicenses andPermitsRevenue 14,915 $ 17,600 $ 18,500 $ 18,500 $ TotalRevenue 14,915 $ 17,600 $ 18,500 $ 18,500 $ Expenditures PersonalServices 110101410FullTime 6101 164,842 174,063 174,063 177,609 2full-timeemployees: SafetyOfficer/HealthInspector(1),FireMarshal(1) 110101410Longevity 6107 1,200 1,200 1,200 1,200 110101410FICAExp 6108 2,234 2,541 2,541 2,593 110101410HealthInsurance 6110 44,143 44,480 52,000 54,208 110101410KP&FExp 6115 37,968 40,486 40,486 44,112 110101410Worker'sCompensation6116 2,217 5,046 5,046 5,149 110101410UnemploymentInsurance6120 154 174 174 178 TotalPersonalServices 252,758 $ 267,989 $ 275,509 $ 285,048 $ ContractualServices 110101410Lodging 6302 - 500 500 500 Localandnon localtrainingconferences 110101410Meals 6303 - 150 150 150 Localandnon localtrainingconferences 110101410Parking/Tolls 6305 41 40 40 40 Localandnonlocaltrainingconferences 110101410Registration 6403 750 2,000 2,000 2,000 Localandnonlocaltrainingconferences 110101410DuesMemberships&Subs6601 1,706 1,900 1,900 1,900 Internationalcodecouncil,NFPA, 110101410Printing/CopyingServices6617 - 200 200 200 Arson investigationphotos TotalContractualServices 2,497 $ 4,790 $ 4,790 $ 4,790 $ Commodities 110101410EducationalMaterials7004 326 1,000 1,000 1,000 Publiceducationmaterial 110101410Protective/SafetyApparel7102 - 200 200 200 Specifictoarsoninvestigations 110101410Gasoline 7302 - 100 100 100 Whenneeded-foroutsideofthecitytravels 110101410Tools 7317 18 500 500 200 110101410PhotographicSupplies7324 - 50 50 50 Camera,copies 110101410OtherOperatingSupplies7399 164 750 750 750 Miscellaneous,educationalforfireprevention week TotalCommodities 507 $ 2,600 $ 2,600 $ 2,300 $ TotalExpenditures 255,762 $ 275,379 $ 282,899 $ 292,138 $ RevenueminusExpenditures (240,847) $ (257,779) $ (264,399) $ (273,638) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:FireDepartment/FirePreventionDivision Description:TheFirePreventionDivisionconsistsoftwo(2)full-timeemployees,theSafetyOfficer/HealthInspectorandtheFireMarshall.TheFirePreventionDivisioniscommunityfocusedandperformssafetyinspections,aids intheinstallationofsmokedetectors,providessafetytrainingsessions,andattendscommunityevents. Page 161

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

Notes:AsofJanuary1,2023,FireDepartmentsalarieswereincreasedtobecompetitivewiththelocalmarket.Thisresultsina$34k(22%)budgetedincrease infull-timesalaries.

2025 Budget

2023 Actual, 2024 Adopted Budget,

2025 Proposed Budget General Fund Fire Prevention 1101-01410 FTEs - Fire Prevention 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget 1.0 1.0 1.0 1.0 Safety Officer/Health Inspector Fire Marshal 1.0 1.0 1.0 1.0 Total FTEs - Fire Prevention Division 2.0 2.0 2.0 2.0 Salary - Fire Prevention 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 164,842 174,063 174,063 177,609 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,200 1,200 1,200 1,200 Total Salaries - Fire Prevention 166,042 175,263 175,263 178,809 Taxes & Benefits - Fire Prevention 86,716 92,727 100,247 106,239 Total Salaries, Taxes & Benefits - Fire Prevention 252,758 267,989 275,509 285,048 Compare Years - Fire Prevention Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 9,221 $ 6,011 $ 5.6% 6.9% 2024 Adopted Budget to 2024 Projection - $ 7,520 $ 0.0% 8.1% 2024 Adopted Budget to 2025 Proposed Budget 3,546 $ 13,512 $ 2.0% 14.6%

and

Page 162

Description:TheRecreationFundisusedtoaccountfortheculturalandrecreationalactivitiesoftheCity.Itsresourcesaregeneratedfromadvalorem propertytaxes,salestaxes,anduserfees,asillustratedinthebelowpiechart.Thetablebelow,right,liststhedivisionsthatthe$3,132,156inrevenue supports.Theindividual2024budgetsforeachdivisionareshownonthefollowingpages.

2025RECREATIONFUNDREVENUEBYSOURCE

City of Leavenworth, Kansas 2025 Budget Overview - Recreation Fund Revenue Source 2025 Budget Expenditures by Division 2025 Budget Transfer from CIP Fund (Sales Tax) 2,077,894 $ Parks 1,229,586 $ Ad Valorem Tax 554,103 $ Recreation 663,337 $ Charges for Services 492,500 $ RFCC Facility Maintenance 494,073 $ Intergovernmental (Liquor Tax) 94,700 $ Aquatics 533,747 $ Miscellaneous Revenue 16,600 $ Community Center 275,621 $ Cash Balance Carry Forward 64,235 $ Performing Arts 66,840 $ Total 2025 Budgeted Revenue 3,300,033 $ Riverfront Park 36,830 $ Total 2025 Budgeted Ependitures 3,300,033 $ TransferfromCIPFund(Sales Tax) $2,077,894 63% AdValoremTax $554,103 17% ChargesforServices $492,500 15% Intergovernmental (LiquorTax) $94,700 3% MiscellaneousRevenue $16,600 0% CashBalanceCarry Forward $64,235 2%

RecreationFund

Page 163

City of Leavenworth, Kansas

2025 Proposed Budget

Recreation Fund

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Recreation Aquatics Performing Arts Community Center RFCC Facility Maint Riverfron t Park Parks Total Recreation Fund Revenue Tax Revenue 538,686 543,262 543,262 554,103 554,103 - - - - - - 554,103 Intergovernmental Revenue 87,518 86,991 86,991 94,700 - 94,700 - - - - - 94,700 Licenses & Permits - - - - - - - - - - -Charges for Services 497,394 537,100 532,100 492,500 67,000 120,000 36,300 213,000 - 32,000 24,200 492,500 Miscellaneous Revenue 1,725,216 1,778,587 1,768,587 2,094,494 1,595,821 3,600 1,000 - 494,073 - - 2,094,494 Balance Forward (Reserves) - 186,216 219,708 64,235 64,235 - - - - - - 64,235 Total Revenue 2,848,813 $ 3,132,156 $ 3,150,648 $ 3,300,033 $ 2,281,160 $ 218,300 $ 37,300 $ 213,000 $ 494,073 $ $32,000 24,200 $ 3,300,033 $ Expenditures Personal Services 1,613,052 2,027,753 1,996,230 2,119,505 532,667 405,859 - 220,936 204,683 9,595 745,765 2,119,505 Contractual Services 873,929 876,564 873,544 931,180 84,560 88,499 62,640 40,035 279,040 21,235 355,171 931,180 Commodities 239,881 227,839 216,639 237,139 33,900 39,389 4,200 14,650 10,350 6,000 128,650 237,139 Capital Outlay 39,660 - - - - - - - - - -Debt Service - - - - - - - - - - -Miscellaneous - - - - - - - - - - -General Reserves - - 64,235 12,209 12,209 - - - - - - 12,209 Total Expenditures 2,766,523 $ 3,132,156 $ 3,150,648 $ 3,300,033 $ 663,337 $ 533,747 $ 66,840 $ 275,621 $ 494,073 $ $36,830 1,229,586 $ 3,300,033 $ Revenue minus Expenditures 82,290 $ - $ - - 1,617,823 $ (315,447) $ (29,540) $ (62,621) $ - $ (4,830) $ (1,205,386) $ - $ Recreation Fund Budget Summary 2025 Proposed Budget: Recreation Fund by Division PersonalServices $2,119,505 65% ContractualServices $931,180 28% Commodities $237,139 7% Recreation $663,337 20% Aquatics $533,747 16% PerformingArts $66,840 2% CommunityCenter $275,621 9% RFCCFacilityMaint $494,073 15% RiverfrontPark $36,830 1% Parks $1,229,586 37% 2025Budget:RecreationFundExpendituresbyDivision

Page 164

2025Budget:RecreationFundExpendituresbyType

Notes Revenue TaxRevenue 250202730CurrentAdValorem 4001 474,304 478,290 478,290 498,453 2025milllevyisflat. Recreation Fundmilllevyisflat. 250202730BackTaxCollections 4002 7,522 8,907 8,907 5,776 250202730MotorVehicleTax 4011 56,860 56,066 56,066 49,874 TotalTaxRevenue 538,686 $ 543,262 $ 543,262 $ 554,103 $ ChargesforServices 250202730Concessions 5608 12,355 6,000 6,000 4,000 Concessionswillbehandledbyvendor,thisisestimatedcommissionfortheCity 250202730AdmissionFees 5610 4,918 5,600 5,600 - Noadmissionsfortournamentsbudgetedfor2025 250202730OtherRentals 5699 10,440 7,000 7,000 1,000 Ballfieldrentals 250202730ProgramIncome 5713 61,605 75,000 62,000 62,000 Basedoffof2023actual TotalChargesforServices 89,317 $ 93,600 $ 80,600 $ 67,000 $ MiscellaneousRevenue 250202730ContributionRev 5863 1,923 2,000 2,000 2,000 BaseballfunddonationssuchasfromMartensChevrolet. 250202730Commissions 5869 399 - -250202730Other-Miscellaneous5899 40 - -250202730TransferfromCIPSalesTax5905 1,303,455 1,288,345 1,311,124 1,583,821 TransferfromCIPSalesTax Fund 250202730TransFromSpecialParkFund5990 - - - 10,000 TransferfromSpecialParkGiftFundforportion ofPTAdminAsst(totalcost$28,350) 250202730BalanceForward 5999 - 186,216 219,708 64,235 TotalMiscellaneousRevenue 1,305,817 $ 1,476,561 $ 1,532,832 $ 1,660,056 $ TotalRevenue 1,933,819 $ 2,113,424 $ 2,156,694 $ 2,281,160 $ Expenditures PersonalServices 250202730FullTime 6101 256,286 314,344 314,344 325,346 4full-timeemployees: Parks&Recreation Director(1),Parks&RecreationDeputy Director(1-newin2023),Recreation Supervisor(1),Admin.Asst.(1) 250202730Overtime 6102 121 500 500 - Secretarymisc.OT 250202730PartTime 6104 15,830 39,644 39,644 57,031 Sportsvenuesupervisors. Fieldsupervisors,gymsupervisors,PTAdminAsst. 250202730Longevity 6107 1,160 1,280 1,280 1,400 4employees qualifyforlongevity>5years 250202730FICAExp 6108 20,409 27,882 27,882 30,185 250202730HealthInsurance 6110 56,918 78,838 58,500 71,445 250202730KPERSExp 6111 31,522 45,859 38,000 34,329 250202730Worker'sCompensation6116 851 1,880 1,880 1,748 250202730UnemploymentInsurance6120 267 354 354 382 250202730AutomobileAllowance6126 7,050 8,700 8,700 10,800 TotalPersonalServices 390,413 $ 519,283 $ 491,085 $ 532,667 $ ContractualServices 250202730Telephone 6206 226 250 250 250 Sportsfieldphoneandsecuritymonitoringcharges 250202730Postage 6207 5,759 10,000 10,000 7,500 Bulkmailingofcitynewsletterreducedto2Xperyear Recreation Division 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RecreationFund-RecreationDivision

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

Page 165

Description:

andyouthsports.Inorderforindividualsorfamiliestobequalifiedforthescholarshipprogramtheyhavetolivewithincitylimitsandcurrentlybereceivingpublicfinancialassistance.

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

Notes Recreation Division 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

RecreationFund-RecreationDivision

250202730CommercialTravel 6301 - 500 500 500 Traveltoconferencesandtraining(KAA,KRPA,NRPA) 250202730Lodging 6302 301 450 450 450 Lodgingforoutoftownconferencesandtraining 250202730Meals 6303 67 110 110 110 Mealsduringconferencesandtraining 250202730MileageReimbursement6304 - 50 50 50 POVreimbursementfortraining/conferencetravel 250202730Registration 6403 523 550 550 550 Registration forconferences/training(KAA,KRPA,NRPA) 250202730ClassifiedAdvertising6451 645 2,500 1,000 2,500 Adsforopenpositions 250202730PromotionalAdvertising6452 210 250 250 250 Adsforleagues/programs 250202730Insurance 6501 4,974 5,400 5,400 5,400 Facilityinsurance 250202730DuesMemberships&Subs6601 1,270 1,300 1,300 1,300 KAA,KRPA,andNRPAannualdues 250202730Printing/CopyingServices6617 11,314 13,000 13,000 20,000 PrintingofCityNewsletter,registrationforms,fliers,promotionalitems,etc. 250202730Food ServicesExp 6619 1,586 600 600 1,000 Foodforvolunteers atspecialevents 250202730RecreationalServices6625 50,729 35,000 35,000 35,000 Umpires,referees,contractualsiteworkers,etc. 250202730OtherProfessionalServices6699 4,031 2,500 2,500 2,500 Misc.professionals,suchasphotography,pitchinginstructor 250202730OtherRental 6799 1,626 3,000 3,000 3,000 Port-a-pottyrentalforpracticesites 250202730Building/GroundsM&R6802 550 - -250202730MiscellaneousPermits6903 360 500 500 500 Concessionpermitting 250202730Sales Tax 6907 1,305 500 500250202730OtherOperatingExpenses6917 5 - -250202730BankCharges 6918 3,942 3,700 3,700 3,700 Creditcardprocessing,accountservices. TotalContractualServices 89,424 $ 80,160 $ 78,660 $ 84,560 $ Commodities 250202730OfficeSupplies 7001 707 1,400 1,400 1,400 ParksandRec.admin.officesupplies 250202730Clothing&Uniforms7101 13,821 12,000 12,000 12,000 Rec.workers,fieldsupervisors,gymsupervisors,etc. 250202730OtherClothing&Linen7149 - 300 300 300 Hats,gloves,etc.asneeded 250202730Food 7201 3,723 2,000 2,000 3,000 ParkBoardmeetingfood/snacks,volunteer&employeefood-events 250202730ConcessionSupplies 7249 4,221 6,500 5,000 1,000 Sportsfieldconcessionmaterials,vendorwillprovideconcession supplies 250202730GeneralMedicalSupplies7252 - 50 50 100 Firstaidkitsupplies 250202730Building/GroundsMaterials7301 - 1,200 1,200 1,200 Misc.items forsportsfieldbuildinganddugouts 250202730JanitorialSupplies 7319 666 - -250202730Recreation Supplies 7320 15,951 13,700 13,700 13,700 Bats,balls,helmets,catchersgear,jerseys,etc. 250202730OtherOperatingSupplies7399 1,003 600 600 1,000 Tees,nets,tennisstraps,etc. 250202730Non-CapSoftware 7405 - 200 200 200 ITexpenses 250202730Non-CapRecreationEquipment7614 795 - -TotalCommodities 40,886 $ 37,950 $ 36,450 $ 33,900 $ MiscellaneousExpenses 250202730GeneralReserves 9399 - - 64,235 12,209 TotalMiscellaneousExpenses - $ - $ 64,235 $ 12,209 $ TotalExpenditures 520,723 $ 637,393 $ 670,430 $ 663,337 $ RevenueminusExpenditures 1,413,096 $ 1,476,031 $ 1,486,264 $ 1,617,823 $ Page 166

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Recreation Fund Recreation 2502-02730 FTEs - Recreation Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Parks & Recreation Director 1.00 1.00 1.00 1.00 Deputy Parks Director (new in 2023) 1.00 1.00 1.00 1.00 Recreation Supervisor 1.00 1.00 1.00 1.00 Secretary 1.00 1.00 1.00 1.00 Part Time Administrative Assistant - - - 0.50 Temp - PT Concession Manager 0.10 0.10 0.10 0.10 Temp - PT Concession Assistant Manager 0.10 0.10 0.10 0.10 Temp - PT Concession Worker 0.15 0.15 0.15 0.15 Temp - Rec Worker (Sports venue supervisors, field supervisors, gym supervisors, etc.) 1.15 1.15 1.15 1.15 Total FTEs - Recreation Division 5.50 5.50 5.50 6.00 Salary - Recreation Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 256,286 314,344 314,344 325,346 Overtime 121 500 500Part Time 15,830 39,644 39,644 57,031 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,160 1,280 1,280 1,400 Total Salaries - Recreation Division 273,397 355,768 355,768 383,777 Taxes & Benefits - Recreation Division 117,016 163,515 135,317 148,890 Total Salaries, Taxes & Benefits - Recreation Div. 390,413 519,283 491,085 532,667 Compare Years - Recreation Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 82,371 $ 46,499 $ 30.1% 39.7% 2024 Adopted Budget to 2024 Projection - $ (28,198) $ 0.0% -17.2% 2024 Adopted Budget to 2025 Proposed Budget 28,009 $ (14,624) $ 7.9% -8.9% Notes:The2025ProposedBudgetincludesaPartTimeAdministrativeAssistant.ThispositionispartiallypaidforwithatransferfromtheSpecialParksGift Fund.TheSpecialParksGiftFundaccountsforRCCPyouthactivitiesatthePAC.Ticketsaleshavehistoricallyexceededdirectcostsandthedifferencehas accumulatedintheSpecialParksGiftFund.SomeofthismoneyisbeingusedtopartiallyfundthePart-TimeAdministrativeAssistantbecauseoftheexcessive amountofsecretarialworkthatittakestomanagetheRCCPactivities. Page 167

RecreationFund-AquaticsDivision

Description:

Aquatics

Notes Revenue IntergovernmentalRevenue 250202740LiquorTax 4204 87,518 86,991 86,991 94,700 One-thirdofliquortax isallocatedtotheRecreationFund TotalIntergovernmentalRevenue 87,518 $ 86,991 $ 86,991 $ 94,700 $ ChargesforServices 250202740SwimmingPoolFees5601 148,579 139,700 150,000 120,000 Admission,passes,lessons,etc.; expecting2025decreaseduetoopeningofLansing Pool/WaterParkin2025 2502-50-80-740-5699-02740OtherRentals 5699 2,135 - -TotalChargesforServices 150,714 $ 139,700 $ 150,000 $ 120,000 $ MiscellaneousRevenue 250202740InsuranceProceeds 5865 382 - -250202740Commissions 5869 3,253 4,300 4,300 3,100 Vendingmachinerevenue 250202740Other-Miscellaneous5899 413 500 500 500 Dive-inmovies/Overnightcampout TotalMiscellaneousRevenue 4,048 $ 4,800 $ 4,800 $ 3,600 $ TotalRevenue 242,279 $ 231,491 $ 241,791 $ 218,300 $ Expenditures PersonalServices 250202740FullTime 6101 97,873 111,894 111,894 115,810 2full-timeemployees: Aquatic&SpecialEventSupervisor(1),AquaticManager(1) 250202740Overtime 6102 4,673 3,000 3,000 4,700 AquaticMgr. misc.overtime 250202740PartTime 6104 175,113 213,782 213,782 221,264 Lifeguards,swiminstructors,swimteamcoaches,etc. 250202740Longevity 6107 340 400 400 460 Aquatic&SpecialEventSupervisor 250202740FICAExp 6108 21,226 25,174 25,174 26,181 250202740HealthInsurance 6110 14,227 14,305 14,305 17,353 250202740KPERSExp 6111 9,704 10,676 10,676 11,746 250202740Worker'sCompensation6116 3,175 7,696 7,696 8,003 250202740UnemploymentInsurance6120 278 329 329 342 TotalPersonalServices 326,610 $ 387,256 $ 387,256 $ 405,859 $ ContractualServices 250202740Electricity 6201 14,806 18,000 15,000 18,000 WollmanAquaticCenter(WAC)electricalusage 250202740Water 6203 10,533 12,000 12,000 12,000 WACwaterusage 250202740Telephone 6206 3,213 3,600 3,600 3,600 Phonelines,creditcardmachine,cellphones,securityalarm 250202740Cable/Internet 6208 1,540 1,440 1,440 1,540 Internet&CableTV 250202740CommercialTravel 6301 - 500 500 500 Miscellaneouslongdistancetravelfortraining 250202740Lodging 6302 - 1,000 1,000 1,000 Forstafftrainingevents 250202740Meals 6303 21 500 500 500 Forstafftrainingevents 250202740MileageReimbursement6304 45 100 100 100 Forstafftrainingevents 250202740Parking/Tolls 6305 - 50 50 50 Forstafftrainingevents

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

TheAquaticsDivisionoperatestheindoorpoolattheRiverfrontCommunityCenteryear-roundandtheWollmanAquaticCenterduringthesummermonths.Alongwithopenswim,theAquaticsDivisionoffersswim lessonsandseveralaquaticfitnessprogramssuchasaquacise,waterwalking,andaquaticphysicaltherapy.TheCityalsooffersafter-hourspool-partiesatbothpoollocations.Theseareverypopularforchildren'sbirthdayparties. Page 168

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)

Notes Aquatics 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

RecreationFund-AquaticsDivision

250202740Registration 6403 833 2,000 2,000 1,000 Outoftownconferences

250202740ClassifiedAdvertising6451 376 1,400 500 2,400 Programandemploymentadvertising (Add$1,000from6403forFacebookad's) 250202740DuesMemberships&Subs6601 - 1,300 1,300 1,300 KRPAMemberships,NRPAMemberships 250202740Printing/CopyingServices6617 380 500 500 500 Punchcards,annualpasses 250202740RecreationalServices6625 10,907 9,500 9,500 15,000 Am.RedCrossserviceproviderfee,updatestostaffcerts,WACSecurity 250202740TrainingServices 6641 2,336 500 500 2,500 WSITandLGITtrainingbroughtin-houseafter2022WSITtrainingforAquaticsMgr. 250202740OtherProfessionalServices6699 2,824 6,000 6,000 6,000 Softwaretrackingforswimmeetsandothercontractedworksuchaspainting,etc. 250202740OtherRental 6799 75 - -250202740Building/GroundsM&R6802 14,509 10,000 10,000 14,509 Mudjacking,weldinggutters,landscaping,etc. 250202740OtherEquipmentM&R6899 6,721 10,000 8,000 8,000 Repairofpumps,chlorinators,poolequipment,etc. 250202740BankCharges 6918 1,307 1,425 500TotalContractualServices 70,425 $ 79,815 $ 72,990 $ 88,499 $ Commodities 250202740OfficeSupplies 7001 68 550 550 550 Paper,binders,postit,pens,etc. 250202740EducationalMaterials7004 - 280 280 280 AmericanRedCrossmanuals/educationalmaterials 250202740OtherOfficeSupplies7099 5 - -250202740Clothing&Uniforms7101 4,067 2,000 2,000 4,000 Swimsuits,boardshorts,lanyards,whistles,etc. 250202740GeneralMedicalSupplies7252 135 1,500 500 1,500 1staidkitsupplies 250202740Building/GroundsMaterials7301 643 300 300 4,000

250202740Chemicals 7307 25,278 17,000 17,000 20,000

andtrainingclasses.KRPA&Aquaticsconferences& continuingeducationclasses (Moved$1,000to6451)

250202740Equipment/MotorRepairParts7315 770 775 775 775 Poolcleanerrepairparts,skimmers 250202740Tools 7317 705 50 50 500

250202740JanitorialSupplies 7319 2,455 2,500 2,500 2,500 Disinfectants,cleaningsupplies,toiletpaper 250202740Recreation Supplies 7320 2,629 1,500 1,500 2,000

250202740TrainingMaterials 7327 - 560 560 560 Lifeguard trainingsuppliessuchastestdummies,facemasks,gloves,etc. 250202740OtherOperatingSupplies7399 5,379 1,400 1,400 1,400 Squeegees,wristbands,locks,etc. 250202740Non-CapFurniture/Furnishings7402 72 - -250202740Non-CapSoftware 7405 - 624 624 624 ITexpenses 250202740Non-CapITEquipment7406 1,556 - -250202740Non-CapSafetyEquipment7612 1,434 700 700 700 Backboards,rescuetubes,andemergencyresponseitems TotalCommodities 45,194 $ 29,739 $ 28,739 $ 39,389 $ TotalExpenditures 442,229 $ 496,810 $ 488,985 $ 533,747 $ RevenueminusExpenditures (199,949) $ (265,319) $ (247,194) $ (315,447) $ Page 169

2025 Budget

Taxes

Benefits),

2023 Actual, 2024 Adopted Budget,

2025 Proposed Budget Recreation Fund Aquatics 2502-02740 FTEs - Aquatics 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Aquatics & Special Events Supervisor 1.00 1.00 1.00 1.00 Aquatics Manager 1.00 1.00 1.00 1.00 Temp - PT Assistant Pool Manager 0.80 0.80 0.80 0.80 Temp - PT Head Lifeguard 1.15 1.15 1.15 1.15 Temp - PT Lifeguard 5.70 5.70 5.70 5.70 Temp - PT Pool Cashier 0.70 0.70 0.70 0.70 Temp - PT Water Safety Instructor 0.01 0.01 0.01 0.01 Total FTEs - Aquatic Division 10.36 10.36 10.36 10.36 Salary - Aquatics 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 97,873 111,894 111,894 115,810 Overtime 4,673 3,000 3,000 4,700 Part Time 175,113 213,782 213,782 221,264 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 340 400 400 460 Total Salaries - Aquatics 278,000 329,076 329,076 342,234 Taxes & Benefits - Aquatics 48,610 58,180 58,180 63,624 Total Salaries, Taxes & Benefits - Aquatic Division 326,610 387,256 387,256 405,859 Compare Years - Aquatics Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 51,076 $ 9,570 $ 18.4% 19.7% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 13,159 $ 5,444 $ 4.0% 9.4% Notes: Page 170

Staffing Summary (FTEs and Salaries,

by Fund and by Division

and

RecreationFund-PerformingArtsDivision

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

Performing Arts

Notes Revenue ChargesforServices 250202750AdmissionFees 5610 32,333 36,300 36,300 36,300 Ticketsforproductions TotalChargesforServices 32,333 $ 36,300 $ 36,300 $ 36,300 $ MiscellaneousRevenue 250202750BuildingRentalRev 5802 300 - - - Miscellaneousfacilityrental 250202750Other-Miscellaneous5899 4,136 1,000 1,000 1,000 Miscellaneousdonations TotalMiscellaneousRevenue 4,436 $ 1,000 $ 1,000 $ 1,000 $ TotalRevenue 36,769 $ 37,300 $ 37,300 $ 37,300 $ Expenditures ContractualServices 250202750Electricity 6201 10,686 12,100 11,000 12,100 Electricityused atthePerformingArtsCenter(PAC) 250202750NaturalGas 6202 5,727 9,700 9,700 9,700 GasforfurnaceatPAC 250202750Water 6203 504 500 500 500 WaterusedatthePAC 250202750Telephone 6206 996 1,800 1,800 1,800 Telephone 250202750Postage 6207 96 100 100 100 Postageformailings 250202750Cable/Internet 6208 1,500 1,500 1,500 1,500 InternetandWi-Fi 250202750PestControlServices6612 1,022 600 600 1,140 PestcontrolatPAC(PestControlprices haveraisedto$94.64/month) 250202750Laundry&Cleaning 6613 160 - -250202750JanitorialServices 6614 3,160 4,400 4,400 4,400 Contractualcleaningofrestrooms,floors,carpets,backstage,etc. 250202750Printing/CopyingServices6617 3,697 3,000 3,000 3,000 Flyers,posters,etc. 250202750OtherProfessionalServices6699 6,940 7,000 7,000 7,000 Alarmmonitoring,playwrights,royalties 250202750OtherRental 6799 11,425 13,200 13,200 13,200 Scripts,books,otherprintedmaterialsrequiredforproductions 250202750Building/GroundsM&R6802 1,789 4,500 4,500 4,500 Contractualmaintenancerequirementsforthefacility 250202750MiscellaneousPermits6903 60 100 100 100 Alarmpermitting 250202750Sales Tax 6907 2,567 3,000 3,000 3,000 250202750OtherOperatingExpenses6917 431 600 600 600 Boiler&firealarminspections TotalContractualServices 50,759 $ 62,100 $ 61,000 $ 62,640 $ Commodities 250202750OfficeSupplies 7001 45 100 100 100 Paper,pens,notepads,etc. 250202750Books/Magazines 7002 359 100 100 100 Misc.periodicalsbeyondproductionscripts 250202750Clothing&Uniforms7101 221 - -250202750OtherClothing&Linen7149 109 - -250202750Food 7201 269 100 100 100 Snacksduringrehearsals 250202750Building/GroundsMaterials7301 1,501 2,000 2,000 2,000 Materialsforrepairstostage,paint,etc. Cardboardforsetconstruction 250202750JanitorialSupplies 7319 337 400 400 400 Toiletpaper,tri-foldtowels,disinfectant 250202750OtherOperatingSupplies7399 2,391 1,500 1,500 1,500 Ladders,stepsstools,extensioncords,etc. TotalCommodities 5,232 $ 4,200 $ 4,200 $ 4,200 $ TotalExpenditures 55,991 $ 66,300 $ 65,200 $ 66,840 $ RevenueminusExpenditures (19,222) $ (29,000) $ (27,900) $ (29,540) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 171

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

Notes Revenue ChargesforServices 250202760EntranceFees 5603 54,261 54,200 54,200 54,200 Communitycenteradmission. Note-allrevenuesincreased10%over2022 250202760CompanyPass 5604 590 200 200 200 Corporatepasses 250202760SeniorCitizenPass 5605 400 300 300 300 Seniors 250202760Food ServiceFees 5607 4,356 - - - In-housecateringservicenolongerprovided 250202760RoomRental 5651 117,961 150,000 150,000 150,000 RentalpaymentsforRFCCrooms,roomrentalrateincreasein2024 250202760OtherRentals 5699 10,477 8,000 8,000 8,000 Stage,bars,backdrops,misc.decorations,etc. 250202760Charges ForService-Other5799 265 300 300 300 Harveygirls TotalChargesforServices 188,310 $ 213,000 $ 213,000 $ 213,000 $ MiscellaneousRevenue 250202760Other-Miscellaneous5899 1,200 1,200 1,200 - Marketmgr. revenue,misc.rentalrevenues TotalMiscellaneousRevenue 1,200 $ 1,200 $ 1,200 $ - $ TotalRevenue 189,510 $ 214,200 $ 214,200 $ 213,000 $ Expenditures PersonalServices 250202760FullTime 6101 96,351 74,451 74,451 77,057 1full-timeemployee: CommunityCenterManager(movedfulltimecustodianto RFCCMaintenanceDivision) 250202760Overtime 6102 157 - -250202760PartTime 6104 91,416 78,149 92,000 92,012 Cashiers,buildingsupervisors,andshiftcoordinators 250202760Longevity 6107 600 600 600 600 RFCCMgr. 250202760FICAExp 6108 13,832 11,858 13,000 13,140 250202760HealthInsurance 6110 33,645 22,240 26,000 27,104 250202760KPERSExp 6111 9,548 7,116 7,116 7,744 250202760Worker'sCompensation6116 399 911 911 1,010 250202760UnemploymentInsurance6120 181 153 153 169 250202760AutomobileAllowance6126 1,800 1,800 1,800 2,100 TotalPersonalServices 247,930 $ 197,278 $ 216,031 $ 220,936 $ ContractualServices 250202760Telephone 6206 7,083 11,800 7,200 7,200 Phones,internet,andcableTVforworkoutrooms,securityalarm 250202760NetworkConnectivity6209 7,048 2,200 8,160 8,160 ITexpenses 250202760Lodging 6302 - 350 350 350 Outoftownconferences&training 250202760Meals 6303 - 100 100 100 Outoftownconferences&training 250202760MileageReimbursement6304 - 25 25 25 POVusageforbankdeposits 250202760Registration 6403 - 400 400 400 Misc.conferences&seminars 250202760ClassifiedAdvertising6451 84 800 800 800 Adsforfillingvacantpositions 250202760PromotionalAdvertising6452 899 1,200 1,200 1,200 Costforwebsite,misc.promotionallistings 250202760Insurance 6501 5,972 6,000 6,055 7,000 CommunityCenterinsurance 250202760DuesMemberships&Subs6601 211 400 400 400 Subscription toLVTimes 250202760Printing/CopyingServices6617 649 500 500 750 Punchpasses,annualpasses,reservationbook,etc.

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 172

RecreationFund-CommunityCenterDivision

Notes Community Center 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

250202760Food ServicesExp 6619 4,582 - - - Nomorein-housecaterer 250202760OtherProfessionalServices6699 6,748 6,800 6,800 6,800 Weight&cardioequipmentmaintenance,pianotuning,audio/visualequipment service 250202760EquipmentRentalExp6702 4,056 1,500 1,500 1,700 Rentalofspecializedequipment,(i.e.copier) 250202760OfficeEquipmentM&R6852 - 1,000 1,000 1,000 Computers,printers,etc. 250202760OtherEquipmentM&R6899 2,132 3,300 3,300 3,300 Chairs,tables,carts,etc. 250202760MiscellaneousPermits6903 60 - -250202760Sales Tax 6907 855 5,000 600 600 Sales tax paidon retailsales 250202760ContributionsExp 6913 136 - -250202760OtherOperatingExpenses6917 501 250 250 250 Misc.contractualwork TotalContractualServices 41,017 $ 41,625 $ 38,640 $ 40,035 $ Commodities 250202760OfficeSupplies 7001 1,012 1,200 1,200 1,200 CommunityCenterstaff 250202760AudioVisualSupplies7003 378 200 200 200 Remote,batteries,projectorbulbs,cables,etc.foraudio/visualequipment 250202760Clothing&Uniforms7101 542 700 700 700 RFCCstaffshirts 250202760OtherClothing&Linen7149 278 - - 300 Tableskirts,tablecloths,etc. 250202760Food 7201 661 800 800 800 Forstaffduringextendedhoursorspecialevents 250202760GeneralMedicalSupplies7252 376 500 500 500 Materialsforfirstaidkits 250202760Building/GroundsMaterials7301 2,047 5,500 3,000 5,500 Chairs,tables,carpets,etc. 250202760Equipment/MotorRepairParts7315 - 500 500 500 Cardioequipmentmotorrepair 250202760JanitorialSupplies 7319 50 - -250202760Recreation Supplies 7320 35 250 250 250 SuppliesforToddlerTime 250202760OtherOperatingSupplies7399 4,760 3,800 3,800 3,800 Misc.decorationsforevents,receptions,etc. 250202760Non-CapFurniture/Furnishings7402 450 - -250202760Non-CapAppliances7403 219 - -250202760Non-CapSoftware 7405 - 500 500 500 ITexpenses 250202760Non-CapITEquipment7406 43 - -250202760Non-CapJanitorialEquipment7603 - 400 400 400 Parts/batteriesforfloorscrubber 250202760 Non-CapRecreationEquipment7614 995 - -TotalCommodities 11,847 $ 14,350 $ 11,850 $ 14,650 $ TotalExpenditures 300,794 $ 253,253 $ 266,521 $ 275,621 $ RevenueminusExpenditures (111,284) $ (39,053) $ (52,321) $ (62,621) $ Page 173

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Recreation Fund Community Center 2502-02760 FTEs - Community Center 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Community Center Manager 1.00 1.00 1.00 1.00 FT RFCC Custodian 0.35 - -PT RFCC Custodian 0.20 - -Temp - PT Receptionist/Cashiers 2.15 2.15 2.15 2.15 Temp - PT Shift Coordinator 0.90 0.90 0.90 0.90 Total FTEs - Community Center Division 4.60 4.05 4.05 4.05 Salary - Community Center 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 96,351 74,451 74,451 77,057 Overtime 157 - -Part Time 91,416 78,149 92,000 92,012 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 600 600 600 600 Total Salaries - Community Center 188,525 153,200 167,051 169,668 Taxes & Benefits - Community Center 59,405 44,078 48,980 51,268 Total Salaries, Taxes & Benefits - Community Center Division 247,930 197,278 216,031 220,936 Compare Years - Community Center Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget (35,325) $ (15,327) $ -18.7% -25.8% 2024 Adopted Budget to 2024 Projection 13,851 $ 4,903 $ 9.0% 11.1% 2024 Adopted Budget to 2025 Proposed Budget 16,468 $ 7,190 $ 10.7% 16.3% Notes:2023actualexceeds2024AdoptedBudgetand2025ProposedBudgetbecausecustodiansweremovedtotheRFCCMaintenanceDivisionfromthe CommunityCenterDivisioninMayof2023. Page 174

RecreationFund-RFCCFacilityMaintenanceDivision

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

RFCC Facility Maintenance

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

Notes Revenue MiscellaneousRevenue 250202765TransFromCIPFund5905 407,181 480,542 447,763 494,073 CIPSalesTax supportsRFCCFacilityMaintenance TotalMiscellaneousRevenue 407,181 $ 480,542 $ 447,763 $ 494,073 $ TotalRevenue 407,181 $ 480,542 $ 447,763 $ 494,073 $ Expenditures PersonalServices 250202765FullTime 6101 62,505 104,578 82,500 92,488 250202765Overtime 6102 4,712 1,000 1,000 6,400 250202765PartTime 6104 24,400 32,919 32,919 34,885 2PTcustodians&call-inmaintenanceworkers 250202765Longevity 6107 510 630 630 370 250202765FICAExp 6108 7,233 10,643 10,643 10,132 250202765HealthInsurance 6110 15,855 13,407 13,407 46,627 250202765KPERSExp 6111 16,181 26,809 26,809 12,860 250202765Worker'sCompensation6116 464 827 827 789 250202765UnemploymentInsurance6120 95 139 139 132 250202765SickLeaveReimbursement6122 390 - -250202765VacationLeaveReimbursement6123 6,755 - -TotalPersonalServices 139,099 $ 190,952 $ 168,873 $ 204,683 $ ContractualServices 250202765Electricity 6201 113,265 115,000 113,000 115,000 RFCCelectricalusage 250202765NaturalGas 6202 17,976 23,300 21,300 21,300 RFCCnaturalgasusage 250202765Water 6203 7,385 5,500 5,500 7,500 RFCCwaterusage 250202765Cable/Internet 6208 1,908 1,900 1,900 1,900 RFCCCable&Internet 250202765ClassifiedAdvertising6451 421 700 700 700 Adsformaintenance.&custodianpositions 250202765Insurance 6501 55,859 87,700 81,000 83,400 250202765PestControlServices6612 1,613 1,600 1,600 1,600 RFCCpestcontrol 250202765OtherProfessionalServices6699 5,599 4,940 4,940 4,940 Specializedservicesuchasdooropeners/closers,elevator 250202765EquipmentRentalExp6702 - 3,100 3,100 - Copierrentalmovedto02760-CommunityCenter 250202765Building/GroundsM&R6802 50,606 34,300 34,300 40,000 Generalprofessionalservicesrequiredforallmaintenance 250202765OtherEquipmentM&R6899 3,289 2,700 2,700 2,700 Floorscrubber,genielift,etc. TotalContractualServices 257,920 $ 280,740 $ 270,040 $ 279,040 $ Commodities 250202765Clothing&Uniforms7101 - 350 350 350 Maintenancestaffshirts/uniforms 250202765Building/GroundsMaterials7301 2,086 1,500 1,500 1,500 Wood,nails,screws,nuts,bolts,etc. 250202765SafetyMaterials 7314 86 - -250202765Tools 7317 - 200 200 200 Hammers,screwdrivers,etc. 250202765JanitorialSupplies 7319 7,139 5,500 5,500 7,000 Toiletpaper,tri-foldtowels,handsoap,sanitizer,etc. 250202765OtherOperatingSupplies7399 852 1,300 1,300 1,300 Misc.requiredmaintenancesupplies TotalCommodities 10,162 $ 8,850 $ 8,850 $ 10,350 $ TotalExpenditures 407,182 $ 480,542 $ 447,763 $ 494,073 $ RevenueminusExpenditures - - $ - -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 175

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

2025 Budget

Recreation Fund RFCC Maintenance 2502-02765 FTEs - RFCC Maintenance 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget RFCC Maintenance Supervisor 1.00 1.00 1.00 1.00 FT RFCC Custodian 0.65 1.00 1.00 1.00 PT RFCC Custodians (2) 0.80 1.00 1.00 1.00 PT - Temp on-call maintenance workers 0.10 0.10 0.10 0.10 Total FTEs - RFCC Mtce. Division 2.55 3.10 3.10 3.10 Salary - RFCC Maintenance 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 62,505 104,578 82,500 92,488 Overtime 4,712 1,000 1,000 6,400 Part Time 24,400 32,919 32,919 34,885 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 510 630 630 370 Total Salaries - RFCC Maintenance 92,127 139,127 117,049 134,143 Taxes & Benefits - RFCC Maintenance 46,972 51,824 51,824 70,540 Total Salaries, Taxes & Benefits - RFCC Maintenance 139,099 190,952 168,873 204,683 Compare Years - RFCC Maintenance Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 47,000 $ 4,853 $ 51.0% 10.3% 2024 Adopted Budget to 2024 Projection (22,078) $ - $ -15.9% 0.0% 2024 Adopted Budget to 2025 Proposed Budget (4,985) $ 18,716 $ -3.6% 36.1%

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

Page 176

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

Notes Revenue ChargesforServices 250202790ParkFees 5602 19,202 32,000 32,000 32,000 Campingfees TotalChargesforServices 19,202 $ 32,000 $ 32,000 $ 32,000 $ MiscellaneousRevenue 250202790Other-Miscellaneous5899 160 - -TotalMiscellaneousRevenue 160 $ - $ - $ - $ TotalRevenue 19,362 $ 32,000 $ 32,000 $ 32,000 $ Expenditures PersonalServices 250202790PartTime 6104 7,000 8,750 8,750 8,750 1temporaryemployee: CampgroundManager(7months) 250202790FICAExp 6108 536 669 669 669 250202790Worker'sCompensation6116 66 167 167 167 250202790UnemploymentInsurance6120 7 9 9 9 TotalPersonalServices 7,609 $ 9,595 $ 9,595 $ 9,595 $ ContractualServices 250202790Electricity 6201 12,851 15,000 15,000 15,000 Powerpedestalsinpark,restroom electricalneeds 250202790NaturalGas 6202 646 400 400 650 Hotwaterheaterinshowerfacility-increasedusageandcostofgas 250202790Water 6203 487 600 600 600 Wateratcampgroundhydrantsandshowerfacility 250202790Telephone 6206 113 165 165 165 Campgroundmanagerphone 250202790ClassifiedAdvertising6451 - - -250202790Printing/CopyingServices6617 - 520 520 520 Campingpermits 250202790OtherRental 6799 1,193 1,400 1,400 1,400 Misc.rentalssuchasliftsfortreework 250202790Building/GroundsM&R6802 5,516 2,900 2,900 2,900 Misc.contractualwork,i.e. electricalwork,treework,etc. 250202790Sales Tax 6907 296 2,250 - - Nosalestax oncampgroundfees TotalContractualServices 21,102 $ 23,235 $ 20,985 $ 21,235 $ Commodities 250202790OfficeSupplies 7001 12 - -250202790Building/GroundsMaterials7301 1,723 800 800 1,000 Hotwaterheaters,faucets,valves,electricalpedestals,etc. 250202790Gravel/Sand 7310 - - -250202790Equipment/MotorRepairParts7315 605 500 500 500 Weedeater,pushmower,etc.usedatthepark 250202790ParkSupplies 7318 1,250 2,400 1,500 3,900 Flowers,mulch,hoses,buildingequipment,locks,etc. Added$1,500toplanttreesto replaceones thathavebeen removed

250202790JanitorialSupplies 7319 756 400 400 600 Toiletpaper,disinfectant,mops,brooms,etc. 250202790OtherOperatingSupplies7399 - - -TotalCommodities 4,346 $ 4,100 $ 3,200 $ 6,000 $ TotalExpenditures 33,057 $ 36,930 $ 33,780 $ 36,830 $ RevenueminusExpenditures (13,695) $ (4,930) $ (1,780) $ (4,830) $

andthatareindeclineforremoval.

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RecreationFund-RiverfrontParkDivision

Riverfront Park

Page 177

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

2025 Budget

Recreation Fund Riverfront Park 2502-02790 FTEs - Riverfront Park 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Campground Manager 0.25 0.25 0.25 0.25 Total FTEs - Riverfront Park 0.25 0.25 0.25 0.25 Salary - Riverfront Park 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time - - -Overtime - - -Part Time 7,000 8,750 8,750 8,750 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Riverfront Park 7,000 8,750 8,750 8,750 Taxes & Benefits - Riverfront Park 609 845 845 845 Total Salaries, Taxes & Benefits - Riverfront Park 7,609 7,680 9,595 9,595 Compare Years - Riverfront Park Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 1,750 $ 236 $ 25.0% 38.8% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget - $ (0) $ 0.0% 0.0%

Page 178

Notes:ThecampgroundmanagerisaseasonalemployeethatmanagesthecampgroundfromApril1-October31andispaidaflatfeeof$1,250permonth.

Anticipatedincreaseduetoincreasedshelterrentalfees.

Nolongerrentingtablesandother equipmentforshelterrentals

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

Notes Revenue ChargesforServices 250202795ParkFees 5602 6,962 16,000 16,000 20,000 Shelterrentals.

250202795HaymarketSquareRentals5655 1,550 4,000 4,000 4,000 HaymarketSquareshelterrental 250202795OtherRentals 5699 8,661 2,500 200 200 Miscellaneousrentalssuchaspowerpedestals.

250202795Charges ForService-Other5799 345 - - - Bridge-tenderBuildingrental TotalChargesforServices 17,518 $ 22,500 $ 20,200 $ 24,200 $ MiscellaneousRevenue 250202795MotorFuelTaxRefund5870 726 200 200250202795Other-Miscellaneous5899 1,648 500 500 - Donations TotalMiscellaneousRevenue 2,374 $ 700 $ 700 $ - $ TotalRevenue 19,892 $ 23,200 $ 20,900 $ 24,200 $ Expenditures PersonalServices 250202795FullTime 6101 322,969 453,101 453,101 457,828

250202795Overtime 6102 10,739 7,000 7,000 10,500 Weekendsandspecialeventworkoutsideofregularlyscheduledhours 250202795PartTime 6104 3,820 43,120 43,120 44,630 Parktemporarylaborers,mainly forsummergroundsmaintenance 250202795Longevity 6107 1,220 1,340 1,340 1,460 FTEstaffwith5+years 250202795FICAExp 6108 25,641 38,851 38,851 39,353 250202795HealthInsurance 6110 92,992 123,562 123,562 136,100 250202795KPERSExp 6111 31,804 43,035 43,035 45,616 250202795Worker'sCompensation6116 4,146 9,578 9,578 9,764 250202795UnemploymentInsurance6120 335 503 503 513 250202795SickLeaveReimbursement6122 2,429 - -250202795VacationLeaveReimbursement6123 3,648 - -250202795AutomobileAllowance6126 1,650 3,300 3,300 - ParkSuperintendentdrives aCityTruckanddoes notreceiveVehicleAllowance. TotalPersonalServices 501,392 $ 723,390 $ 723,390 $ 745,765 $ ContractualServices 250202795Electricity 6201 49,216 55,000 55,000 55,000 Security&arealighting,ballfieldlights,poweratrestrooms&facilities 250202795Water 6203 51,468 30,000 52,000 55,000 Waterinallparks. IncreaseduetoopeningofSplashPadandnewrestroomsin StubbyParkandHavensPark. 250202795Telephone 6206 451 500 500 500 Cellphonecharges 250202795Postage 6207 57 - -250202795Lodging 6302 2,604 574 574 1,574 KRPAandKAAconferences(Increased$1,000-fullystaffedandsendingstafftoKAA tomeetKansasArbors Requirements) 250202795Meals 6303 1,036 200 200 1,200 Conference&misc.training (Increased$1,000-fullystaffedandsendingstafftoKAA tomeetKansasArborsrequirements) 250202795MileageReimbursement6304 - - - - Misc.training Parks 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget RecreationFund-ParksDivision Description:TheParksDivisionisresponsibleforthemaintenanceofoverfortycity-ownedpropertiesranginginsizefromverysmallto98acres,totalingover424acres.Maintenanceresponsibilitiesincludesportsfields,tennis courts,basketballcourts,restrooms,picnicshelters,sidewalks,parksigns,flowerbeds,trees,playgroundequipment,adiscgolfcourse,battingcages,decorativefences,acampground,ashowerhouse,theaquaticcenter,theboat

Page 179

ramp,irrigationsystems,walkingtrails,parkinglots,HaymarketSquare,andlightingofvarioustypesatmultiplesites.

RecreationFund-ParksDivision

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.

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

Mowcontractfor3years endingafter2024season(Mowingcontractistobe extended2moreyearwithatotalof6%increase)

Misc.contractualworksuchaselectrical,plumbing,&prof.tree work(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.

Notes Revenue Parks 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

6305 16 50 50 - Misc.training 250202795Registration 6403 2,657 1,800 1,800 2,800

250202795Parking/Tolls

250202795ClassifiedAdvertising6451 1,054 2,700 2,700 2,700

250202795LegalAdvertising 6453 42 200 200 200 Bids&specslistings 250202795Insurance 6501 15,592 14,100 18,000 18,900 250202795DuesMemberships&Subs6601 570 700 700 700 KRPA,KAA&NRPAmemberships 250202795MedicalServices 6610 70 - -250202795Printing/CopyingServices6617 206 160 160 160 Trailmaps,discgolfscorecards 250202795Landscaping&LawnServices6618 109,975 98,685 98,685 104,607

250202795OtherProfessionalServices6699 33,421 50,000 50,000 50,000

250202795UniformRental 6704 2,122 4,000 4,000 4,000 Dailyuniformsfor9FTparkmaintenanceemployees 250202795OtherRental 6799 5,281 8,200 8,200 8,200 2-way radios,port-a-potties 250202795Building/GroundsM&R6802 50,952 27,000 27,000 35,000

AdsfortempsandFTpositions

Increasednumberoffacilitiesrequiringregularservicing.

250202795VehicleM&R 6861 11,389 6,000 6,000 6,000 Maintenanceoffleetvehiclesbycitygarage&shopsasneeded 250202795OtherEquipmentM&R6899 4,402 8,560 5,000 8,560 Maintenance&repairofmisc.parksequipmentbycontractorsanddealers 250202795VehicleLicenseFees6902 71 70 70 70 NewEquipmentand EnterpriseFleet 250202795Sales Tax 6907 372 390 390250202795ContributionsExp 6913 256 - -250202795OtherOperatingExpenses6917 2 - -TotalContractualServices 343,282 $ 308,889 $ 331,229 $ 355,171 $ Commodities 250202795OfficeSupplies 7001 70 200 200 200 ParkSupt.,Foreman,andMechanic 250202795Clothing&Uniforms7101 726 900 900 900 Coveralls,t-shirtsforparkstaff 250202795Protective/SafetyApparel7102 1,806 2,200 2,200 2,200 Steeltoedboots,gloves,glasses,earplugs,backsupports,etc. 250202795Food 7201 632 600 600 600 Foodduringextendedshiftssuchassnowremovalandspecialevents 250202795GeneralMedicalSupplies7252 58 500 500 500 Firstaidkits 250202795Building/GroundsMaterials7301 2,000 2,000 2,000 2,000 Construction/landscapingmaterials-plywood,shingles,posts,beams 250202795Gasoline 7302 19,400 18,300 18,300 20,300 Unleadedfuelfortrucksandequipment(added2000from7303) 250202795DieselFuel 7303 6,129 8,600 7,000 6,600

250202795Oil/Grease/Lubricants7304 1,711 1,300 1,300 1,300

250202795VehicleTires/Batteries7305 2,468 2,200 2,200 2,200

250202795Chemicals 7307 6,986 8,000 8,000 8,000

250202795Concrete 7308 250 550 550 550

250202795Gravel/Sand 7310 - 300 300 300

250202795SafetyMaterials 7314 850 - -250202795Equipment/MotorRepairParts7315 21,413 22,300 22,300 22,300

Page 180

Dieselfuelfortrucksandequipment(moved$2000to7302)

RecreationFund-ParksDivision

i.e.jackfortrailer

Misc.equip.suchas trimmers,painters,playgroundreplacementparts,etc.

Revenue Parks 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Notes

250202795Tools 7317 5,177 2,500 2,500 2,500

250202795ParkSupplies 7318 25,110 31,700 28,000 31,700 Suppliesforgrounds&facilitymaintenance.&overallparkoperations.Dogwaste

250202795JanitorialSupplies 7319 3,757 4,000 4,000 4,000 Toiletpaper,tri-foldtowels,disinfectant,trashbags,etc. 250202795OtherOperatingSupplies7399 2,669 1,500 1,500 1,500

neededforspecialtasks.

250202795Non-CapOtherEquipment7699 21,000 21,000 21,000 21,000

TotalCommodities 122,214 $ 128,650 $ 123,350 $ 128,650 $ CapitalOutlays 250202795ParksEquipment 8515 39,660 - -TotalCapitalOutlays 39,660 $ - $ - $ - $ TotalExpenditures 1,006,548 $ 1,160,929 $ 1,177,969 $ 1,229,586 $ RevenueminusExpenditures (986,656) $ (1,137,729) $ (1,157,069) $ (1,205,386) $ Page 181

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

bags

Anyspecificsupplies

2025 Budget Staffing

Salaries, Taxes & Benefits), by Fund

by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Recreation Fund Parks 2502-02795 FTEs - Parks Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Park Superintendent 1.00 1.00 1.00 1.00 Park Foreman 1.00 1.00 1.00 1.00 Park Technician 6.00 6.00 6.00 6.00 Park Mechanic 1.00 1.00 1.00 1.00 Temp - PT Park Laborer II 0.50 0.70 0.70 0.70 Temp - PT Park Laborer I 0.50 0.70 0.70 0.70 Total FTEs - Parks Division 10.00 10.40 10.40 10.40 Salary - Parks Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 322,969 453,101 453,101 457,828 Overtime 10,739 7,000 7,000 10,500 Part Time 3,820 43,120 43,120 44,630 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,220 1,340 1,340 1,460 Total Salaries - Parks Division 338,747 504,561 504,561 514,418 Taxes & Benefits - Parks Division 162,645 218,829 218,829 231,347 Total Salaries, Taxes & Benefits - Parks Div. 501,392 723,390 723,390 745,765 Compare Years - Parks Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 165,814 $ 56,184 $ 48.9% 34.5% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 9,857 $ 12,517 $ 2.0% 5.7% Notes:2024AdoptedBudgetishigherthan2023duetovacanciesin2023andsalaryadjustmentsupto15%asofJanuary1,2024. Page 182

Summary (FTEs and

and

City of Leavenworth, Kansas Special Parks Gift Fund

2025

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue - - -Licenses & Permits - - -Charges for Services (S.W. Impact Fee) 11,421 9,500 9,500 12,000 Miscellaneous Revenue 7,948 12,800 12,800 8,500 Balance Forward (Reserves) - 66,821 66,821 78,121 Total Revenue 19,369 $ 89,121 $ 89,121 $ 98,621 $ Expenditures Personal Services - - -Contractual Services 5,563 3,000 3,000 5,500 Commodities 9,468 8,000 8,000 9,560 Capital Outlay - - -Debt Service - - -Miscellaneous - - - 10,000 General Reserves - 78,121 78,121 73,561 Total Expenditures 15,031 $ 89,121 $ 89,121 $ 98,621 $ Revenue minus Expenditures 4,338 $ - $ - $ - $ Special Parks Gift Fund Summary Budget ContractualServices $5,500 5% Commodities $9,560 10% Miscellaneous $10,000 10% GeneralReserves $73,561 75% 2025Budget:SpecialParksFundExpendituresbyType Page 183

Proposed Budget

Description:TheSpecialParkGiftFundaccountsfortherevenuereceivedfromthePerformingArtsCenter(PAC)YouthProgramadmissionsandconcessionsales,aswellascontributionsreceivedtosupportParksandRecs projects.ExpendituresincludessupportforthePACperformances,LegacyTreesandBenches,andotherspecialparkprojects.

Special Park Gift Fund

Notes Revenue ChargesforServices 259090780Concessions 5608 1,909 1,100 1,100 2,000 Concessionsduringyouthshows 259090780AdmissionFees 5610 9,512 8,400 8,400 10,000 Admissionstoyouthshows TotalChargesforServices 11,421 $ 9,500 $ 9,500 $ 12,000 $ MiscellaneousRevenue 259090780ContributionRev 5863 7,948 12,300 12,300 8,000 Legacytree&memorialbenchdonations 259090780Other-Miscellaneous5899 - 500 500 500 MiscellaneousdonationtoRCCP 259090780BalanceForward 5999 - 66,821 66,821 78,121 TotalMiscellaneousRevenue 7,948 $ 79,621 $ 79,621 $ 86,621 $ TotalRevenue 19,369 $ 89,121 $ 89,121 $ 98,621 $ Expenditures ContractualServices 259090780Printing/CopyingServices6617 900 - - 900 Printingofbrochures&postersforyouthshows 259090780OtherProfessionalServices6699 700 - - 700 Miscellaneousservicesforsetbuildingandproductionset-up 259090780OtherRental 6799 2,630 - - 2,700 Miscellaneousrentalsforshowproduction 259090780SalesTax 6905 1,214 - - 1,000 259090780OtherOperatingExpenses6917 120 3,000 3,000 200 TotalContractualServices 5,563 $ 3,000 $ 3,000 $ 5,500 $ Commodities 259090780Books/Magazines 7002 274 - - 300 Miscellaneousperidicals 259090780Building/GroundsMaterials7301 59 - - 60 Hardwareforsetbuilding 259090780ParkSupplies 7318 8,271 - - 8,300 Legacytrees,memorialbenches,suppliesforsetbuilding 259090780OtherOperatingSupplies7399 864 8,000 8,000 900 Miscellaneoussuppliesforsetconstruction,treeplanting,benchinstallation,etc. TotalCommodities 9,468 $ 8,000 $ 8,000 $ 9,560 $ MiscellaneousExpenses 259090780TransToRecreationFund9202 - - - 10,000 TransfertoRecreationFundforportionofPartTimeAdminAssistant'ssalary& benefits,toprovidePACadministrativesupport 259090780GeneralReserves 9399 - 78,121 78,121 73,561 TotalMiscellaneousExpenses - $ 78,121 $ 78,121 $ 83,561 $ TotalExpenditures 15,031 $ 89,121 $ 89,121 $ 98,621 $ RevenueminusExpenditures 4,338 $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget SpecialParkGiftFund

Page 184

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue - - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue --Balance Forward (Reserves) - - -Total Revenue - $ - $ - $ - $ Expenditures Personal Services 33,882 33,875 33,875 33,875 Contractual Services 36,401 43,525 43,525 46,100 Commodities 4,068 2,300 2,300 2,200 Capital Outlay - -Debt Service - -Miscellaneous - -General & Capital Reserves - -Total Expenditures 74,351 $ 79,700 $ 79,700 $ 82,175 $ Revenue minus Expenditures (74,351) $ (79,700) $ (79,700) $ (82,175) $ City Commission Budget Summary PersonalServices $33,875 41% ContractualServices $46,100 56% Commodities $2,200 3% 2025Budget:CityCommissionExpendituresbyType Page 185

(paid$5,200 in

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

Notes Expenditures PersonalServices 110101010FullTime 6101 31,200 31,200 31,200 31,200 5CityCommissioners,monthly stipends 110101010FICAExp 6108 2,616 2,616 2,616 2,616 110101010KPERSExp 6111 52 - -110101010Worker'sCompensation6116 14 27 27 27 110101010UnemploymentInsurance6120 - 31 31 31 TotalPersonalServices 33,882 $ 33,875 $ 33,875 $ 33,875 $ ContractualServices 110101010CommercialTravel 6301 - 750 750 750 1 CommissionertoWashingtonD.C. 110101010Lodging 6302 1,415 1,500 1,500 1,500 1CommissionertoWashingtonD.C. 110101010Meals 6303 387 500 500 500 1 CommissionertoWashingtonD.C.,MainStreetAnnualBanquet 110101010MileageReimbursement6304 251 100 100 100 110101010Parking/Tolls 6305 - 25 25 25 110101010Registration 6403 85 600 600 600 Conferences/Events:LeagueofKansasMunicipalities,WSUEconomicOutlook, LeavenworthCoHistoricalSociety 110101010Insurance 6501 1,594 100 100 325 Bondsforpublicofficials 110101010DuesMemberships&Subs6601 25,769 24,850 24,850 27,000 LKMbilled $17,400 in2024,NationalLeagueofCities$3,600,MARC$6,000 (local duesandMunicipalTrainingInstitute) 110101010Printing/CopyingServices6617 111 550 550 550 Businesscards,namebadges,thankyoucards,plaques,etc. 110101010FoodServicesExp 6619 1,780 2,000 2,000 2,000 InternationalOfficersLunch($1,800 in2022and2023) 110101010ITServices 6623 3,000 3,300 3,300 3,000 Internet$50 permonth,eachCommissioner 110101010OtherProfessionalServices6699 2,010 9,250 9,250 9,750 ARCMediaLLCtorecord/broadcastCommissionmeetings$4,500

2020),AVI

TotalContractualServices 36,401 $ 43,525 $ 43,525 $ 46,100 $ Commodities 110101010OfficeSupplies 7001 669 1,100 1,100 1,000 Recognitionframes,copy paper,etc. 110101010AudioVisualSupplies7003 - 200 200 200 BasicA/Vsupplies 110101010Food 7201 204 200 200 200 Goalsettingandbudgetmeetingsfood 110101010OtherOperatingSupplies7399 3,195 600 600 600 Citycoins($3,195 in2023 for1000 Citycoins),Paradecarmagnets,Citylogopinsand velvetpresentation boxes,etc. 110101010Non-CapITEquipment7406 - 200 200 200 Microphones,TVs,SpectrumChannel2 equipment(asneeded) TotalCommodities 4,068 $ 2,300 $ 2,300 $ 2,200 $ TotalExpenditures 74,351 $ 79,700 $ 79,700 $ 82,175 $ RevenueminusExpenditures (74,351) $ (79,700) $ (79,700) $ (82,175) $ City Commission 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityCommissionDivision

Mission:

Page 186

Description:TheCityCommissionisthegoverningbodyfortheCityofLeavenworth.Itiscomprisedoffive(5)commissioners,electedatlarge.Eachyearthecommissionersvotetoelectamayoramongstthemselves.

ThemissionoftheCityCommissionisto,throughitpoliciesanddecisions,improvethequalityoflifeforresidentsoftheCityandtobetterpositiontheCityforeconomicdevelopment.

General Fund City Commission 1101-01010 FTEs - City Commission 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Mayor 1.0 1.0 1.0 1.0 Commissioners 4.0 4.0 4.0 4.0 Total FTEs - City Commission 5.0 5.0 5.0 5.0 Salary - City Commission 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Commissioners Stipend 31,200 31,200 31,200 31,200 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Stipends - City Commission 31,200 31,200 31,200 31,200 Taxes & Benefits 2,682 2,675 2,675 2,675 Total Salaries, Taxes & Benefits - City Commission 33,882 33,875 33,875 33,875 Compare Years Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget - $ (7) $ 0.0% -0.3% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget - $ 0 $ 0.0% 0.0% 2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget

Page 187

Notes:TheMayorandCommissionersreceiveamonthlystipend.Theyarenotfull-timepositions.

City of Leavenworth, Kansas

General Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Dept Request 2025 Proposed City Manager Legal Court Contingency Civil Defense Total City Admin Revenue Tax Revenue - - - - - - - - - -Intergovernmental Revenue - - - - - - - - - -Licenses & Permits - - - - - - - - - -Charges for Services 401,301 483,000 400,000 430,000 400,000 - - 400,000 - - 400,000 Miscellaneous Revenue 49 - - - - - - - - -Balance Forward (Reserves) - - - - - - - - - -Total Revenue 401,350 $ 483,000 $ 400,000 $ 430,000 $ 400,000 $ - $ - $ 400,000 $ - $ - $ 400,000 $ Expenditures Personal Services 746,866 851,814 743,037 883,435 877,745 477,790 100 399,855 - - 877,745 Contractual Services 161,838 210,955 265,205 233,955 249,355 35,950 110,205 44,700 50,000 8,500 249,355 Commodities 21,416 8,600 8,600 10,050 10,050 4,050 300 5,700 - - 10,050 Capital Outlay - - - - - - - - - -Debt Service - - - - - - - - - -Miscellaneous - - - - - - - - - -General & Capital Reserves - - - - - - - - - -Total Expenditures 930,120 $ 1,071,369 $ 1,016,842 $ 1,127,440 $ 1,137,150 $ 517,790$ 110,605$ 450,255$ 50,000 $ 8,500$ 1,137,150 $ Revenue minus Expenditures (528,769) $ (588,369) $ (616,842) $ (697,440) $ (737,150) $ (517,790) $ (110,605) $ (50,255) $ (50,000) $ (8,500) $ (737,150) City Administration Budget Summary 2025 Proposed Budget: City Administration by Division PersonalServices $877,745 77% ContractualServices $249,355 22% Commodities $10,050 1% CityManager $517,790 45% Legal $110,605 10% Court $450,255 40% Contingency $50,000 4% CivilDefense $8,500 1% 2025Budget:CityAdministrationExpendituresbyDivision 2025Budget:CityAdministrationExpendituresbyType CityAdministration TheCityManagerandAssistantCityManagerhavedirectoversightoverthefollowinggeneralgovernmentfunctions,whichareincludedintheGeneralFund:theCityManager'sOffice,Legal Division,MunicipalCourtDivision,ContingencyDivision,andCivilDefenseDivision.TheCityManagerandAssistantCityManagerhavedirectoversightoveradditionalfunctionsthatarenotpartof theGeneralFund. Page 188

CityofLeavenworth,Kansas

2025ProposedBudget-GeneralFund:CityAdministration/CityManager'sOffice

Description:TheCityManagerisappointedbyandservesatthepleasureoftheCityCommission.AstheCity’schiefexecutiveofficer,theCityManagerandtheirstaffareresponsibleforthedaytodayadministrationoftheCity. TheCityManagerisresponsibleforthecreationandsubmissionoftheannualbudget.

January1,2024-December31,2024

Mission:ThemissionoftheCityManager’sOfficeistosupporttheCityCommissioninformulatingandimplementingpoliciesthatprovideresponsive,effectiveandfiscallyresponsibleservicesforresidentsofLeavenworth.

City Manager's Office

2024Adopted Budget 2025Proposed Budget 2023Actual 2024Projection

$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)

GeneralFundAdoptedBudget

110101020FullTime 6101 287,566 340,501 220,200 325,031

CityManager(1),AssistantCityManager(0.4),Admin. Assistant(1),PublicInformationOfficer(1) 110101020Longevity 6107 915 1,630 1,300 1,090 110101020FICAExp 6108 21,251 27,041 20,000 25,866 110101020HealthInsurance 6110 53,428 58,671 41,000 80,360 110101020KPERSExp 6111 28,342 32,731 17,400 32,832 110101020Worker'sCompensation6116 129 298 300 285 110101020UnemploymentInsurance6120 287 341 200 325 110101020SickLeaveReimbursement6122 - - 10,000110101020 Vacation LeaveReimbursement6123 - - 40,400110101020AutomobileAllowance6126 10,740 10,740 5,000 12,000 TotalPersonalServices 402,658 $ 471,953 $ 355,800 $ 477,790 $ ContractualServices 110101020Telephone 6206 600 600 600 600 Monthlycellphone 110101020Postage 6207 - 100 100 100 110101020Cable/Internet 6208 9,953 10,200 10,200 10,200

CityManagerDivision CITYADMIN Notes Expenditures PersonalServices

3.4full-timeemployees:

110101020CommercialTravel 6301 1,676 2,000 500 2,000 CityManagertoWashingtonD.C.,ADCMilitary&CM/ACMtoICMA 110101020Lodging 6302 4,502 3,600 1,200 3,600 CityManagertoWashingtonD.C.&CM/ACMtoICMA 110101020Meals 6303 1,130 1,400 700 1,400 Mealsduringtravel/conferences 110101020MileageReimbursement6304 72 - -110101020Parking/Tolls 6305 98 250 100 250 110101020VehicleRental 6306 242 - -110101020Registration 6403 3,915 2,300 2,300 3,200

110101020DuesMemberships&Subs6601 3,660 4,300 4,300 4,000

110101020Printing/CopyingServices6617 - 600 600 600 Businesscards,magneticsigns,printing 110101020OtherProfessionalServices6699 2,616 8,000 38,000 9,000

110101020SoftwareMaintenance6862 7,942 1,000 1,000 1,000

110101020ContributionsExp

- - - -

6913

Page 189

CityofLeavenworth,Kansas

2025ProposedBudget-GeneralFund:CityAdministration/CityManager'sOffice

GeneralFundAdoptedBudget

January1,2024-December31,2024

CityManagerDivision

CITYADMIN

Mission:ThemissionoftheCityManager’sOfficeistosupporttheCityCommissioninformulatingandimplementingpoliciesthatprovideresponsive,effectiveandfiscallyresponsibleservicesforresidentsofLeavenworth.

City Manager's Office

Notes

Cameraparts,bottlesofwater,cups/plates(replaced10yearoldPIOcamera2022 for$1,000)

2024Adopted Budget 2025Proposed Budget 2023Actual 2024Projection

110101020OtherOperatingExpenses6917 - - -TotalContractualServices 36,406 $ 34,350 $ 59,600 $ 35,950 $

110101020OfficeSupplies 7001 450 500 500 500 Filefolders,printertoner,notepads,etc. 110101020Books/Magazines 7002 242 50 50 50 110101020AudioVisualSupplies7003 - 100 100 100 110101020OtherOfficeSupplies7099 - 100 100 100 110101020Food 7201 47 400 400 400 Cakeforstaffleaving,donutsforsnowcrewwork,etc. 110101020KitchenSupplies 7202 - 100 100 100 110101020OtherOperatingSupplies7399 403 500 500 500

110101020 Non-CapAudio-VisualEquipment7404 - - - 2,000

110101020Non-CapSoftware 7405 - 300 300 300 Computerrecovery fees,software/licenses 110101020Non-CapITEquipment7406 987 - - - Replacementlaptopbatteries,HDMI splitter,etc.asneeded TotalCommodities 2,130 $ 2,050 $ 2,050 $ 4,050 $ TotalExpenditures 441,193 $ 508,353 $ 417,450 $ 517,790 $ RevenueminusExpenditures (441,193) $ (508,353) $ (417,450) $ (517,790) $ Page 190

Commodities

HDMIAdapters,cords,repair/maintenanceofA/Vcommissionroomassets

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

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

2025 Budget

General Fund City Manager 1101-01020 FTEs - City Manager Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget City Manager 1.0 1.0 1.0 1.0 Assistant City Manager (40% Eco Devo & 20 % CVB) 0.2 0.4 0.4 0.4 Executive Admin Assistant 1.0 1.0 1.0 1.0 Public Information Officer 1.0 1.0 1.0 1.0 Total FTEs - City Manager Division 3.2 3.4 3.4 3.4 Salary - City Manager Division 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 287,566 340,501 220,200 325,031 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 915 1,630 1,300 1,090 Total Salaries - City Manager Division 288,481 342,131 221,500 326,121 Taxes & Benefits - City Manager Division 114,177 129,822 134,300 151,668 Total Salaries Taxes & Benefits - City Manager Div. 402,658 471,953 355,800 477,790 Compare Years - City Manager Division Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 53,651 $ 15,645 $ 18.6% 13.7% 2024 Adopted Budget to 2024 Projection (120,631) $ 4,478 $ -35.3% 3.4% 2024 Adopted Budget to 2025 Proposed Budget (16,010) $ 21,846 $ -4.7% 16.8%

Page 191

Notes Expenditures PersonalServices 110101030Worker'sCompensation6116 99 200 100 100 TotalPersonalServices 99 $ 200 $ 100 $ 100 $ ContractualServices 110101030Registration 6403 - 165 165 165 110101030LegalAdvertising 6453 - - -110101030DuesMemberships&Subs6601 - 40 40 40 110101030LegalServices 6602 96,571 96,000 125,000 110,000 TotalContractualServices 96,571 $ 96,205 $ 125,205 $ 110,205 $ Commodities 110101030Books/Magazines 7002 - 300 300 300 TotalCommodities - $ 300 $ 300 $ 300 $ TotalExpenditures 96,671 $ 96,705 $ 125,605 $ 110,605 $ RevenueminusExpenditures (96,671) $ (96,705) $ (125,605) $ (110,605) $ Legal Division 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityAdministration/LegalDivision Description:TheLegalDivisionaccountsforalloftheexpensesassociatedwiththeCity'sAttorney.TheCity'sAttorneyattendsallCityCommissionmeetingsandprovidesassistancewithdraftingandreviewingcontracts.TheCity's Attorneyisacontractposition. Page 192

Notes:TheCityAttorneyisacontractposition,whichispaidbasedonservicesprovided.Theonlypersonnelrelatedexpenseforthispositionsisworkers compensationinsurance.

2025 Budget Staffing Summary

and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Legal 1101-01030 FTEs - Legal 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget City Attorney - Contract Position - - -Total FTEs - Legal Division - - -Salary - Legal 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time - - -Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Legal - - -Taxes & Benefits - Legal 99 200 100 100 Total Salaries, Taxes & Benefits - Legal Division 99 200 100 100 Compare Years - Legal Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget - $ 101 $ 0.0% 101.2% 2024 Adopted Budget to 2024 Projection - $ (100) $ 0.0% -50.0% 2024 Adopted Budget to 2025 Proposed Budget - $ (100) $ 0.0% -50.0%

(FTEs

Page 193

Actualsfor2021and2022were$483,000.Revenues havedecreasedyearlysince 2017.Factorsincludenumberofcitationswrittenduetounderstaffedtrafficunitand unpaidfees/fines.

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

Centerand$16,000Building/Grounds(MovingfromPolicebudget),Interpreting services,$5,000competencyevaluations

Notes Revenue ChargesforServices 110101040Bonds&Fines 5501 401,301 483,000 400,000 400,000

TotalChargesforServices 401,301 $ 483,000 $ 400,000 $ 400,000 $ MiscellaneousRevenue 110101040Other-Miscellaneous5899 49 - -TotalMiscellaneousRevenue 49 $ - $ - $ - $ TotalRevenue 401,350 $ 483,000 $ 400,000 $ 400,000 $ Expenditures PersonalServices 110101040FullTime 6101 241,244 276,662 276,662 282,467

110101040Overtime 6102 1,798 - - 1,800 Overtimeduringvacancies 110101040PartTime 6104 21,463 18,293 18,293 18,945 1part-timeemployee: CourtClerk(0.5) 110101040Longevity 6107 600 600 600 600 110101040FICAExp 6108 19,267 22,610 22,610 23,242 110101040HealthInsurance 6110 47,533 47,524 55,000 57,789 110101040KPERSExp 6111 11,819 13,382 13,382 14,408 110101040Worker'sCompensation6116 133 294 294 303 110101040UnemploymentInsurance6120 252 295 295 303 TotalPersonalServices 344,109 $ 379,661 $ 387,137 $ 399,855 $ ContractualServices 110101040Telephone 6206 996 900 900 1,000 MonthlyAT&Tfax line$75(stillneededassomeagencies requirefax only,tiedto copier) 110101040ClassifiedAdvertising6451 173 - - - Usedtorecruitnewstaff,budgetingannuallyunnecessary 110101040DuesMemberships&Subs6601 164 300 300 300 Statewideorganizationduesforcourtclerk,municipaljudge(KSMunicipalJudges) 110101040LegalServices 6602 300 - -110101040Laundry&Cleaning 6613 - 100 100 100 Cleaningofjudge'srobe 110101040Printing/CopyingServices6617 - 3,200 3,200 3,200 Consolidatingprofessionalprintingofforms/citations(previouslyin7099otheroffice supplies) 110101040LaboratoryServices 6624 3,600 - - 2,500 Servicesasbilled bytheKansasBureauofInvestigation forLeavenworthcases 110101040BackupFees 6639 3,128 4,000 4,000 4,600 $384permonthforITdatabackupservices. 110101040OtherProfessionalServices6699 168 9,400 9,400 29,000 $7,200($1,790perquarterin2024)BuildingSecurityforleasedspaceinJustice

110101040OfficeEquipmentM&R6852 45 - -Municipal Court 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityAdministration/MunicipalCourtDivision

TheMunicipalCourtisthejudicialbranchofthecity.TrafficviolationsandviolationsofLeavenworthCityOrdinancesarehandledinthiscourt.TherearenojurytrialsintheMunicipalCourt.AjudgeundertheCodeof CriminalProcedure,theCodeofMunicipalCourts,theKansasRulesofEvidenceandtheLeavenworthMunicipalCodeconductsalltrials. Page 194

Description:

Notes Municipal Court 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityAdministration/MunicipalCourtDivision Description:TheMunicipalCourtisthejudicialbranchofthecity.TrafficviolationsandviolationsofLeavenworthCityOrdinancesarehandledinthiscourt.TherearenojurytrialsintheMunicipalCourt.AjudgeundertheCodeof CriminalProcedure,theCodeofMunicipalCourts,theKansasRulesofEvidenceandtheLeavenworthMunicipalCodeconductsalltrials. 110101040OtherOperatingExpenses6917 49 - -110101040BankCharges 6918 3,783 4,000 4,000 4,000 Creditcardfees fortakingpayments,$200to$400permonth TotalContractualServices 12,405 $ 21,900 $ 21,900 $ 44,700 $ Commodities 110101040OfficeSupplies 7001 4,220 3,500 3,500 3,700 Printer/toner/paper/pens/coffee 110101040Books/Magazines 7002 75 200 200 200 LKMbooks(12)-StandardTrafficOrdinanceandUniformPublicOffenceCode 110101040OtherOfficeSupplies7099 493 700 700 200 110101040Food 7201 11 300 300 300 Snacksforshortbreakson courtdays,farewelllunch 110101040OtherOperatingSupplies7399 1,398 200 200 200 Filingsorters,organizingsystems,toner 110101040Non-CapFurniture/Furnishings7402 496 600 600 500 Occasional,officechairs,etc. 110101040Non-CapSoftware 7405 - 250 250 100 Zoom forinmatesincourtroomasneeded 110101040Non-CapITEquipment7406 450 500 500 500 Wirelessequipment,printers,etc. TotalCommodities 7,142 $ 6,250 $ 6,250 $ 5,700 $ TotalExpenditures 363,656 $ 407,811 $ 415,287 $ 450,255 $ RevenueminusExpenditures 37,694 $ 75,189 $ (15,287) $ (50,255) $ Page 195

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

2025 Budget

General Fund Municipal Court 1101-01040 FTEs - Municipal Court 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Judge 1.0 1.0 1.0 1.0 City Prosecutor 1.0 1.0 1.0 1.0 Public Defender (2 Part-Time) 1.0 1.0 1.0 1.0 Senior Court Clerk 1.0 1.0 1.0 1.0 Court Clerk 2.0 2.0 2.0 2.0 PT Court Clerk 0.5 0.5 0.5 0.5 Total FTEs - Municipal Court 6.5 6.5 6.5 6.5 Salary - Municipal Court 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 241,244 276,662 276,662 282,467 Overtime 1,798 - - 1,800 Part Time 21,463 18,293 18,293 18,945 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 600 600 600 600 Total Salaries - Municipal Court 265,105 295,556 295,556 303,811 Taxes & Benefits - Municipal Court 79,004 84,106 91,581 96,044 Total Salaries, Taxes & Benefits, Municipal Court 344,109 379,661 387,137 399,855 Compare Years - Municipal Court Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 30,451 $ 5,101 $ 11.5% 6.5% 2024 Adopted Budget to 2024 Projection - $ 7,476 $ 0.0% 8.9% 2024 Adopted Budget to 2025 Proposed Budget 8,256 $ 11,939 $ 2.8% 14.2% Notes:TheJudge,CityProsecutor,andPublicDefendersarepaidamonthlystipend.TheSeniorCourtClerk,2CourtClerks,andPTCourtClerkareregularCity employees. Page 196

Contingency

Notes Expenditures ContractualServices 110101050Admin&Supervision6607 - 50,000 50,000 50,000 Contingencyallocation formiscellaneousunspecifiedexpenses 110101050OtherProfessionalServices6699 1,679 - -110101050Building/GroundsM&R6802 6,277 - -TotalContractualServices 7,956 $ 50,000 $ 50,000 $ 50,000 $ Commodities 110101050Clothing&Uniforms7101 1,235 - -110101050OtherOperatingSupplies7399 9,049 - - - Christmastrees/lights,Contractfordowntowndisplays 110101050Non-CapITEquipment7406 1,861 - -TotalCommodities 12,144 $ - $ - $ - $ TotalExpenditures 20,100 $ 50,000 $ 50,000 $ 50,000 $ RevenueminusExpenditures (20,100) $ (50,000) $ (50,000) $ (50,000) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityAdministration/ContingencyDivision Description:TheContingencyDivisionprovidesabudgetformiscellaneous,unspecifiedexpenses.TheCityManageroverseestheContingencyDivisionBudgetandistheonlypersonthatmayallocateexpensestothisdivision. Page 197

Notes Expenditures ContractualServices 110101070OperatingTransfers 6998 8,500 8,500 8,500 8,500 City'sportionofLeavenworthCountySiren WarningSystem TotalContractualServices 8,500 $ 8,500 $ 8,500 $ 8,500 $ TotalExpenditures 8,500 $ 8,500 $ 8,500 $ 8,500 $ RevenueminusExpenditures (8,500) $ (8,500) $ (8,500) $ (8,500) $ Civil Defense 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:CityAdministration/CivilDefenseDivision

TheCountyofLeavenworth'sEmergencyManagementSystem,whichismanagedbytheCountySheriff'sOffice,includestheCityofLeavenworth.TheCitypaysforaportionoftheLeavenworthCountySirenWarning Systemonanannualbasis. Page 198

Description:

City of Leavenworth, Kansas

Expenditures

2025

Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue (Liquor Tax) 87,518 86,991 89,000 94,700 Licenses & Permits - - -Charges for Services 150,774 153,000 108,557 121,400 Miscellaneous Revenue 30 - -Balance Forward (Reserves) - 106,267 110,665 86,586 Total Revenue 238,322 $ 346,258 $ 308,222 $ 302,686 $

Probation Fund

Proposed

Personal Services 177,141 195,481 179,036 172,038 Contractual Services 23,744 37,700 33,700 31,470 Commodities 8,210 8,900 8,900 7,600 Capital Outlay - - -Debt Service - - -Miscellaneous - - -General Reserves - 104,177 86,586 91,577 Total Expenditures 209,095 $ 346,258 $ 308,222 $ 302,686 $ Revenue minus Expenditures 29,227 $ - $ - $ - $ Probation Fund Summary Budget PersonalServices $172,038 57% ContractualServices $31,470 10% Commodities $7,600 3% GeneralReserves $91,577 30% 2025Budget:ProbationFundExpendituresbyType Page 199

Individuals pay $20 for testing fees. Reflects roughly 734 UA testings in 2023. This needs to increase to $30 to cover UA supplies ($10 increase more with 630 tests) Some clients might have up to 30 UA per year,now that's $600,would increase to $900

Restricted funds per state statute. Alcohol/drug assessment $150 paid per client for in office evaluation,provider expense moved to line 6626in 2023.

Lansing/Tonganoxie contract fees were $82,523 in 2022and 83,000 for 2023 (Lansing $53,157and Tongie $29,843). $96k in 2023reflects Lansing early payment for Q1 2024. Requesting Lansing pay between 30% and 40% of expenses,their client load averages 30% of overall services.

Individualpayments $60 for probation participation, etc. Reflects roughly 205 clients in 2023. Estimate assumes raising fee to $75 with 180clients.

Notes Revenue Intergovernmental Revenue 211717042Liquor Tax 4204 87,518 86,991 89,000 94,700 Based on liquor sales Total Intergovernmental Revenue 87,518 $ 86,991 $ 89,000 $ 94,700 $ Charges for Services 211717042AISFees 5493 14,140 18,000 12,000 12,000 Fees $150 charged to

taking the alcohol/drug class 211717042Testing Fees 5494 14,685 18,000 12,600 18,900

those

211717042ADSAP Fees 5495 13,320 20,000 20,000 20,000

211717042City Probation Services5497 96,289 83,000 53,157 57,000

211717042Probation Admin Fees5499 12,340 14,000 10,800 13,500

Total Charges for Services 150,774 $ 153,000 $ 108,557 $ 121,400 $ Miscellaneous Revenue 211717042Other - Miscellaneous5899 30 - -211717042Balance Forward 5999 - 106,267 110,665 86,586 Total Miscellaneous Revenue 30 $ 106,267 $ 110,665 $ 86,586 $ TotalRevenue 238,322 $ 346,258 $ 308,222 $ 302,686 $ Expenditures PersonalServices 211717042FullTime 6101 120,591 136,444 120,000 93,571 2 employees: Probation Manager (1),Probation Clerk (1) 211717042Part Time 6104 - - - 23,824 1 part-time employee: Probation Officer 211717042Longevity 6107 250 370 370 490 211717042FICA Exp 6108 8,543 10,466 10,466 9,018 211717042Health Insurance 6110 34,192 35,275 35,275 33,467 211717042KPERSExp 6111 11,596 12,669 12,669 11,447 211717042Worker's Compensation6116 58 120 120 103 211717042Unemployment Insurance6120 112 136 136 117 211717042Automobile Allowance6126 1,800 - - - Car allowance - travel to other cities Total Personal Services 177,141 $ 195,481 $ 179,036 $ 172,038 $ Contractual Services 211717042Telephone 6206 1,071 1,200 1,200 - Fax line fees. Will cancel in 2025 Probation Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget ProbationFund Description:TheProbationFundaccountsfortheCity'sprobationservices.Resourcesaregeneratedfromone-third(1/3)ofthestateliquortaxanduserfees.TheCityhasacontractwiththecityofLansingtoprovideprobation services.Paymentfromthatcityisanadditionalrevenuesource.ProbationServicessupportsthemissionoftheMunicipalCourtinamannerthatenhancesfairnessandintegrityoftheCourt'sdecision,promotesaccountabilityand responsivenessintheenforcementoftheCourt'sorders,andadvancespublictrust.ThemissionofProbationServicesistoreducerecidivismbyprovidingevidence-basedinterventions,treatmentprograms,andsupervision techniques. Page 200

Notes Probation Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget ProbationFund

responsivenessintheenforcementoftheCourt'sorders,andadvancespublictrust.ThemissionofProbationServicesistoreducerecidivismbyprovidingevidence-basedinterventions,treatmentprograms,andsupervision

211717042Lodging 6302 212 - -211717042Meals 6303 123 - -211717042Mileage Reimbursement6304 85 - - 50 211717042Registration 6403 - 1,000 1,000 200 Planned AAPA training/conferences (2022 KU Management Class) 211717042Classified Advertising6451 3 - - - As needed (hired 2 employees in 2022) 211717042Dues Memberships & Subs6601 - 100 100 100 AAPA memberships for 2 employees ($50each) 211717042ADSAP Payments 6626 15,389 20,000 20,000 20,000 Restricted expense line per state statute (tied to revenue line 5495). Contractor payments for ADSAP evaluations. 211717042Other Professional Services6699 4,389 4,900 4,900 5,020 Annualbuilding security payment $1,720 Leavenworth Co Sheriff ($429per month, up from $346 in 2023),AIS class instructor payments $3,300 annual($275 per month) 211717042Equipment Rental Exp6702 1,776 1,700 1,700 1,800 Copier services, Great America 211717042Lease Expenditure 6780 - 3,100 3,100 - Copier lease 211717042Other Rental 6799 - 4,000 - 3,400 Janitorialservices at the Justice Center 211717042Office Equipment M&R6852 - 1,000 1,000 200 Replace wireless required for UA machine 211717042Bank Charges 6918 697 700 700 700 Credit card fees for processing payments Total Contractual Services 23,744 $ 37,700 $ 33,700 $ 31,470 $ Commodities 211717042Office Supplies 7001 2,197 2,000 2,000 1,600 Paper,calendars,toner, labels 211717042Other Office Supplies7099 75 100 100211717042Other OperatingSupplies7399 5,918 6,500 6,500 6,000 Drug and alcohol testing disposable supplies (UA cups, gloves,etc.),shipping costs have increased (nearly $500 per month)= need to increase UA fees to cover this 211717042Non-Cap IT Equipment7406 20 300 300 - As needed (ex. 2022 copier) Total Commodities 8,210 $ 8,900 $ 8,900 $ 7,600 $ Debt Service 211717042Interest 9002 2 - -Total Debt Service 2 $ - $ - $ - $ Miscellaneous Expenses 211717042General Reserves 9399 - 104,177 86,586 91,577 Total Miscellaneous Expenses - $ 104,177 $ 86,586 $ 91,577 $ TotalExpenditures 209,098 $ 346,258 $ 308,222 $ 302,686 $ RevenueminusExpenditures 29,224 $ - $ - $ - $ Page 201

Description:TheProbationFundaccountsfortheCity'sprobationservices.Resourcesaregeneratedfromone-third(1/3)ofthestateliquortaxanduserfees.TheCityhasacontractwiththecityofLansingtoprovideprobation services.Paymentfromthatcityisanadditionalrevenuesource.ProbationServicessupportsthemissionoftheMunicipalCourtinamannerthatenhancesfairnessandintegrityoftheCourt'sdecision,promotesaccountabilityand

techniques.

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

Notes:The2025ProposedBudgetincludesconvertingtheProbationOfficerPositionfromFullTimetoPartTime.

2025 Budget

Probation Fund Probation 2117-17042 FTEs - Probation Fund 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Probation Manager 1.00 1.00 1.00 1.00 Probation Officer 1.00 1.00 1.00 0.50 Probation Clerk 1.00 1.00 1.00 1.00 Total FTEs - Probation Fund 3.00 3.00 3.00 2.50 Salary - Probation Fund 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 120,591 136,444 120,000 93,571 Overtime - - -Part Time - - - 23,824 Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 250 370 370 490 Total Salaries - Probation Fund 120,841 136,814 120,370 117,886 Taxes & Benefits - Probation Fund 56,300 58,666 58,666 54,153 Total Salaries, Taxes & Benefits - Probation Fund 177,141 195,481 179,036 172,038 Compare Years - Probation Fund Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 15,974 $ 2,366 $ 13.2% 4.2% 2024 Adopted Budget to 2024 Projection (16,444) $ - $ -12.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget (18,929) $ (4,514) $ -13.8% -7.7%

Page 202

City of Leavenworth, Kansas

Economic Development Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue (15% of CW Sales Tax) 574,666 631,865 581,115 598,548 Intergovernmental Revenue (Liquor Tax) - - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue 88,301 - -Balance Forward (Reserves) - 1,279,034 1,317,933 1,473,725 Total Revenue 662,967 $ 1,910,899 $ 1,899,048 $ 2,072,274 $ Expenditures Personal Services 50,453 54,885 46,389 57,572 Contractual Services 407,535 380,434 378,334 396,723 Commodities 1,758 600 600 1,400 Capital Outlay - - -Debt Service - - -Miscellaneous - - -General Reserves - 1,474,980 1,473,725 1,616,578 Total Expenditures 459,746 $ 1,910,899 $ 1,899,048 $ 2,072,274 $ Revenue minus Expenditures 203,221 $ - $ - $ - $ Economic Development Fund Summary Budget PersonalServices $57,572 3% ContractualServices $396,723 19% GeneralReserves $1,616,578 78% 2025Budget:EconomicDevelopmentFundExpendituresbyType Page 203

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

Notes Revenue TaxRevenue 260303045LocalSalesTax -Countywide4009 574,666 631,865 581,115 598,548 PortionofCountywideSales Tax AllocatedforEconomicDevelopment TotalTaxRevenue 574,666 $ 631,865 $ 581,115 $ 598,548 $ MiscellaneousRevenue 260303045Other-Miscellaneous5899 80,706 - -260303045TransFromTaxIncrementFund5908 7,595 - -260303045BalanceForward 5999 - 1,279,034 1,317,933 1,473,725 TotalMiscellaneousRevenue 88,301 $ 1,279,034 $ 1,317,933 $ 1,473,725 $ TotalRevenue 662,967 $ 1,910,899 $ 1,899,048 $ 2,072,274 $ Expenditures PersonalServices 260303045FullTime 6101 35,271 37,836 37,836 39,160 0.4full-timeemployees: AssistantCityManager 260303045FICAExp 6108 2,530 3,005 3,005 3,133 260303045HealthInsurance 6110 7,693 8,896 400 9,428 260303045KPERSExp 6111 3,471 3,637 3,637 3,977 260303045Worker'sCompensation6116 15 33 33 34 260303045UnemploymentInsurance6120 33 38 38 39 260303045AutomobileAllowance6126 1,440 1,440 1,440 1,800 TotalPersonalServices 50,453 $ 54,885 $ 46,389 $ 57,572 $ ContractualServices 260303045Electricity 6201 324 - -260303045CommercialTravel 6301 - 1,500 - 1,500 Ecodevelopmenttraveltoconferences/training 260303045Lodging 6302 - 500 - 500 260303045Meals 6303 - 100 - 100 260303045Registration 6403 1,565 1,500 1,500 1,500 EcoDevoClasses/Training/Conferences(CDFA,LKM,IEDC)-CDFA2023Class$550,

260303045ClassifiedAdvertising6451 - 500 500 500 Cityproperty/devtnotices/ads 260303045LegalAdvertising 6453 163 - - - LegalPublication Fees,RFPPublication 260303045DuesMemberships&Subs6601 5,682 5,800 5,800 5,800 CoStarEconomic DevtResearch/Software$5,000,EcoDevoMembership(ex. CDFA) 260303045LegalServices 6602 3,205 6,500 6,500 6,500 LegalAssistanceforDevelopmentAgreementsandIncentiveReviews(multiplelarge

260303045LCDC 6635 62,145 66,034 66,034 69,323

260303045MainStreet 6637 39,250 56,000 56,000 56,000 MainStreet$32kin2020,$32kin2021,$39,250in2022and2023 260303045Transportation Program6638 168,197 82,000 82,000 95,000 2024CostShareforRideLVTransitProgram

projectslikelyin2024/2025)

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 204

EconomicDevelopmentFund

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

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

Notes Economic Development Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

20,578 60,000 60,000 60,000

260303045OtherProfessionalServices6699

260303045GrantPayments 6904 106,426 100,000 100,000 100,000

TotalContractualServices 407,535 $ 380,434 $ 378,334 $ 396,723 $ Commodities 260303045OfficeSupplies 7001 31 - -260303045Food 7201 1,364 600 600 1,400 FoodandotherexpensesforBusinessSymposium 260303045OtherOperatingSupplies7399 363 - -TotalCommodities 1,758 $ 600 $ 600 $ 1,400 $ MiscellaneousExpenses 260303045GeneralReserves 9399 - 1,474,980 1,473,725 1,616,578 Reserves availableforfutureeconomicdevelopmentprojects TotalMiscellaneousExpenses - $ 1,474,980 $ 1,473,725 $ 1,616,578 $ TotalExpenditures 459,746 $ 1,910,899 $ 1,899,048 $ 2,072,274 $ RevenueminusExpenditures 203,221 $ - $ - $ - $ Page 205

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Economic Development Economic Development 2603-03045 FTEs 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Assistant City Manager (40% City Manager, 20% CVB) 0.40 0.40 0.40 0.40 Total FTEs - Economic Development Fund 0.40 0.40 0.40 0.40 Salary 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 35,271 37,836 37,836 39,160 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries 35,271 37,836 37,836 39,160 Taxes & Benefits 15,182 17,049 8,553 18,412 Total Salaries, Taxes & Benefits - Eco Devo Fund 50,453 54,885 46,389 57,572 Compare Years Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 2,565 $ 1,867 $ 7.3% 12.3% 2024 Adopted Budget to 2024 Projection - $ (8,496) $ 0.0% -49.8% 2024 Adopted Budget to 2025 Proposed Budget 1,324 $ 1,363 $ 3.5% 8.0% Notes:TheAssistantCityManager(ACM)isallocatedbetweenthefollowingdivisions:CityManager(40%),EconomicDevelopment(40%),andCVB(20%). Benefitsarelowerinthe2024Projectionand2025ProposedBudgetbecauseanemployeemadeadifferenthealthinsuranceselection. Page 206

City of Leavenworth, Kansas

Expenditures

Technology Park

2025

Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue (Liquor Tax) - - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue - - -Balance Forward (Reserves) - 322,231 337,846 301,346 Total Revenue - $ 322,231 $ 337,846 $ 301,346 $

Business &

Fund

Proposed

Personal Services - - -Contractual Services 27,085 36,500 36,500 30,500 Commodities - - -Capital Outlay - - -Debt Service - - -Miscellaneous - - -General Reserves - 285,731 301,346 270,846 Total Expenditures 27,085 $ 322,231 $ 337,846 $ 301,346 $ Revenue minus Expenditures (27,085) $ - $ - $ - $ Business & Technology Park Summary Budget ContractualServices $30,500 10% GeneralReserves $270,846 90% 2025Budget:Business&TechnologyParkFundExpendituresbyType Page 207

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

Business & Technology Park Fund

Notes Revenue Miscellaneous Revenue 261818047Balance Forward 5999 - 322,231 337,846 301,346 Total Miscellaneous Revenue - $ 322,231 $ 337,846 $ 301,346 $ TotalRevenue - $ 322,231 $ 337,846 $ 301,346 $ Expenditures Contractual Services 261818047Electricity 6201 448 500 500 500 Evergy around $40 per month 261818047Water 6203 186 3,000 3,000 3,000 Leavenworth Water fees, higher in summer due to watering/grounds ($2,500 in 2020, $2,900 in 2021). 261818047Landscaping & Lawn Services6618 26,450 33,000 33,000 27,000 Mowing,Brush

Total Contractual Services 27,085 $ 36,500 $ 36,500 $ 30,500 $ Miscellaneous Expenses 261818047General Reserves 9399 - 285,731 301,346 270,846 Reserves can be used for project funds when we add a tenant Total Miscellaneous Expenses - $ 285,731 $ 301,346 $ 270,846 $ TotalExpenditures 27,085 $ 322,231 $ 337,846 $ 301,346 $ RevenueminusExpenditures (27,085) $ - $ - $ -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Hogging,Seeding,Weed Removal in Mulched Beds,Winterize Irrigation (Contractor)

Business&TechnologyParkFund

Page 208

City of Leavenworth, Kansas

2025 Proposed Budget

Fund

General

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Administration Dispatch Police Operations Animal Control Parking Enforcement Total Police Budget Revenue Tax Revenue - - - - - - - - -Intergovernmental Revenue 101,481 299,706 299,706 302,600 - 300,000 2,600 - - 302,600 Licenses & Permits - - - - - - - - -Charges for Services 130,270 122,967 122,967 136,567 20,400 - 69,967 45,000 1,200 136,567 Miscellaneous Revenue 130,991 5,700 5,700 5,700 - - 1,000 4,700 - 5,700 Balance Forward (Reserves) - - - - - - - - -Total Revenue 362,742 $ 428,374 $ 428,374 $ 444,867 $ 20,400 $ 300,000 $ 73,567 $ 49,700 $ 1,200 $ 444,867 $ Expenditures Personal Services 7,324,299 8,291,550 7,980,281 8,850,105 1,450,238 872,624 6,115,664 411,578 - 8,850,105 Contractual Services 1,181,533 1,391,625 1,320,005 1,459,419 823,375 350,500 194,950 90,594 - 1,459,419 Commodities 314,570 313,321 312,646 351,772 41,224 - 276,425 34,123 - 351,772 Capital Outlay 37,544 18,000 18,000 - - - - - -Debt Service - - - - - - - - -Miscellaneous - - - - - - - - -General & Capital Reserves - - - - - - - - -Total Expenditures 8,857,945 $ 10,014,496 $ 9,630,932 $ 10,661,296 $ 2,314,837 $ 1,223,124 $ 6,587,039 $ 536,295 $ -$ 10,661,296 $ Revenue minus Expenditures (8,495,203) $ (9,586,122) $ (9,202,558) $ (10,216,429) $ (2,294,437) $ (923,124) $ (6,513,472) $ (486,595) $ 1,200 $ (10,216,429) $ Police Department Summary Budget 2025 Adopted Budget: Police Department by Division PersonalServices $8,850,105 83% Contractual Services $1,459,419 14% Commodities $351,772 3% Administration $2,314,837 22% Dispatch $1,223,124 11% PoliceOperations $6,587,039 62% AnimalControl $536,295 5% 2025Budget:PoliceDepartmentExpendituresbyDivision 2025Budget:PoliceDepartmentExpendituresbyType Page 209

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

Police Department - Administration

Notes Revenue ChargesforServices 110101330AlarmResponseFees5455 - 400 400 400 ExcessiveAlarmResponseFees 110101330OpenPublicRecordsFees5711 4,951 8,600 8,600 5,000 Copiesofreports/videos 110101330ChargesForService-Other5799 14,245 6,800 6,800 15,000 Fingerprinting/PioneerGroup-VA TotalChargesforServices 19,196 $ 15,800 $ 15,800 $ 20,400 $ MiscellaneousRevenue 110101330InsuranceProceeds 5865 21,558 - - - Paymentfortotaledcars/capitalequipment 110101330Other-Miscellaneous5899 404 - -TotalMiscellaneousRevenue 21,962 $ - $ - $ - $ TotalRevenue 41,158 $ 15,800 $ 15,800 $ 20,400 $ Expenditures PersonalServices 110101330FullTime 6101 783,308 885,954 885,954 920,639 13full-timeemployees: PoliceChief(1),DeputyPoliceChief(1),Lieutenant(1), Sergeant(1),Secretary(1),AdminSpecialist(1),EvidenceCustodian(1),Records

110101330Overtime 6102 18,349 15,500 18,400 18,400 110101330SpecialtyAssignmentPay6105 1,800 1,800 2,800 3,000 IncreasedSpecialtyAssignmentPayto$125/assignment+$1,200 110101330HolidayPay 6106 - 1,500 -110101330Longevity 6107 3,760 4,060 4,060 4,360 110101330FICAExp 6108 28,028 36,552 36,552 38,525 110101330HealthInsurance 6110 202,025 191,829 250,000 260,881 110101330KPERSExp 6111 29,179 34,653 34,653 38,512 110101330KP&FExp 6115 116,752 126,239 125,000 139,231 110101330Worker'sCompensation6116 4,995 10,829 11,000 11,147 110101330UnemploymentInsurance6120 749 905 905 942 110101330SickLeaveReimbursement6122 147 - - - Sickleavepayoutattermination/retirement 110101330 VacationLeaveReimbursement6123 561 - - - Vacationleavepayoutattermination/retirement 110101330ClothingAllowance 6125 2,000 2,000 2,000 2,000 110101330AutomobileAllowance6126 9,900 9,900 9,900 12,600 Monthlycarallowances:Chief-$300,DC-$275,LT-$250 TotalPersonalServices 1,201,551 $ 1,321,722 $ 1,381,224 $ 1,450,238 $ ContractualServices 110101330Telephone 6206 16,488 12,000 2,700 2,700 FaxMachinesandlandlines. 110101330Postage 6207 613 1,500 1,500 1,500 Shippingforrepairs/misc. 110101330OtherUtilities 6299 - 600 - - N/A-CablebillisinITBudget 110101330CommercialTravel 6301 - 1,000 1,000 1,000 Training/Conferences 110101330Lodging 6302 1,959 1,200 1,200 1,200 Training/Conferences 110101330Meals 6303 937 700 700 700 PerDiem 110101330Parking/Tolls 6305 134 1,200 1,200 1,200 K-Tag 110101330Registration 6403 1,361 3,500 3,500 3,500 Training/Conferences 110101330ClassifiedAdvertising6451 13,888 20,000 20,000 20,000 RecruitingAdcostsremainhightogetpoliceofficerapplicants

Supervisor(1),RecordsClerk(3),ITSpecialist(2)

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PoliceDepartment/AdministrativeDivision

Page 210

2025ProposedBudget-GeneralFund:PoliceDepartment/AdministrativeDivision

Police Department - Administration

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

6453 - 250 250 250 JobAds-Newspaper 110101330Insurance 6501 103,273 100,000 115,500 119,000 110101330DuesMemberships&Subs6601 1,554 1,800 3,100 1,800 ProfessionalAssociations 110101330MedicalServices 6610 2,936 5,000 5,000 5,000 Contingencyfundformedicalcostsassociatedwithapprehendedpersons 110101330Laundry&Cleaning 6613 350 100 100 100 110101330RelocationExpenses6615 - 1,000 1,000 1,000 Recruitmentrelated 110101330Printing/CopyingServices6617 2,408 1,600 1,600 1,600 Multi-partforms/citations/letterhead 110101330FoodServicesExp 6619 - 400 400 400 110101330CareOfPrisoners 6621 49,830 142,000 60,000 120,000 Jailfees$60/dayNoFY2025increase 110101330ITServices 6623 4,508 34,000 1,000 1,000 ITProfessionalcontractlabor,asneeded 110101330PersonnelTestingServices6631 4,000 7,000 7,000 7,000 PsychologicalTesting 110101330BackupFees 6639 122,096 169,000 169,000 169,000 BackupFees 110101330TrainingServices 6641 - 300 300 300 110101330OtherProfessionalServices6699 25,543 46,000 46,000 46,000 JusticeCenterSecurity 110101330OtherRental 6799 201,908 150,000 150,000 150,000 JusticeCenterelectricity/gas/water/rentcostincreases(2023/5quarters) 110101330Building/GroundsM&R6802 8,954 11,800 11,800 11,800 Replacecarpet/paint 110101330ITEquipmentM&R 6851 - 4,500 4,500 4,500 Body-worncamera(BWC)repairs 110101330OfficeEquipmentM&R6852 - 500 500 500 Toner 110101330VehicleM&R 6861 19 700 700 700 Leasedvehiclesreducedmaintenancecosts 110101330SoftwareMaintenance6862 111,389 98,700 134,000 150,000 AnnualSoftwareMaintenance&SupportCosts+$51,300over2024budget 110101330VehicleLicenseFees6902 - 200 200 200 Vehicleregistration 110101330MiscellaneousPermits6903 525 600 600 600 K-9/BombTeam 110101330ContributionsExp 6913 - 125 125 125 KSLeagueofMunicipalities 110101330BankCharges 6918 663 700 700 700 Misc.creditcardexpenses TotalContractualServices 675,339 $ 817,975 $ 745,175 $ 823,375 $ Commodities 110101330OfficeSupplies 7001 16,785 13,400 13,400 16,000 Copypaper/folders/pens 110101330Books/Magazines 7002 2,502 5,600 5,600 5,600 professionaljournals/media 110101330Clothing&Uniforms7101 941 1,995 1,995 1,995 110101330OtherPoliceMaterials7199 9,524 3,990 3,990 3,990 EvidencePackingsupplies 110101330Food 7201 7,939 6,000 6,000 7,500 Departmenttraining/coffeeservice 110101330Gasoline 7302 1,927 1,500 1,500 1,500 110101330Tools 7317 22 - -110101330OtherOperatingSupplies7399 6,397 1,995 1,995 1,995 Plaques/batteries/misc. 110101330Non-CapITEquipment7406 645 - - 645 110101330Non-CapPoliceEquipment7607 1,999 - - 1,999 TotalCommodities 48,682 $ 34,480 $ 34,480 $ 41,224 $ CapitalOutlay 110101330PoliceEquipment 8507 20,999 - -TotalCapitalOutlay 20,999 $ - $ - $ - $ TotalExpenditures 1,946,571 $ 2,174,177 $ 2,160,879 $ 2,314,837 $ RevenueminusExpenditures (1,905,413) $ (2,158,377) $ (2,145,079) $ (2,294,437) $ Page 211

110101330LegalAdvertising

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

2025 Budget

General Fund Police Administration 1101-01330 FTEs - Police Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Police Chief 1.0 1.0 1.0 1.0 Deputy Police Chief 1.0 1.0 1.0 1.0 Lieutenant 1.0 1.0 1.0 1.0 Sergeant 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 1.0 1.0 Administrative Specialist 1.0 1.0 1.0 1.0 Evidence Custodian 1.0 1.0 1.0 1.0 Records Supervisor 1.0 1.0 1.0 1.0 Records Clerk 3.0 3.0 3.0 3.0 IT Specialist II 1.0 1.0 1.0 1.0 IT Specialist I 1.0 1.0 1.0 1.0 Total FTEs - Police Admin Division 13.0 13.0 13.0 13.0 Salary - Police Admin 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 783,308 885,954 885,954 920,639 Overtime 18,349 15,500 18,400 18,400 Part Time - - -Specialty Assignment Pay 1,800 1,800 2,800 3,000 Public Safety Holiday Pay - 1,500 -Longevity 3,760 4,060 4,060 4,360 Total Salaries - Police Admin 807,217 908,814 911,214 946,399 Taxes & Benefits - Police Admin 394,335 412,908 470,010 503,839 Total Salaries, Taxes & Benefits - Police Admin. Div. 1,201,551 1,321,722 1,381,224 1,450,238 Compare Years - Police Admin Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 101,597 $ 18,573 $ 12.6% 4.7% 2024 Adopted Budget to 2024 Projection 2,400 $ 57,102 $ 0.3% 13.8% 2024 Adopted Budget to 2025 Proposed Budget 37,585 $ 90,931 $ 4.1% 22.0% Notes:SpecialtyAssignmentPayincreasedfor2025ProposedBudgetbecausePoliceOfficersarenowpaid$125foreachoftheirSpecialtyAssignments. Page 212

2025ProposedBudget-GeneralFund:PoliceDepartment/DispatchDivision

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

Police Department - Dispatch

Revenuefrom911feeisnowallocatedto DispatchDivision. 100%ofthefundswillbetransferredtotheCountytosupportthe DispatchCallCenter

Countyexceed911 Fees(revenue)becausethe911 Feesareinsufficienttocover DispatchCenterexpenditures.

Notes Revenue IntergovernmentalRevenue 110101335MotorFuelTax-County4206 - - - -

110101335911Fees 4216 102,062 297,106 297,106 300,000 Projected911 Fees=$201,200.Projectedexpenses=$254,600 TotalIntergovernmentalRevenue 102,062 $ 297,106 $ 297,106 $ 300,000 $ MiscellaneousRevenue 110101335TransFrom911Fund5919 100,839 - -TotalMiscellaneousRevenue 100,839 $ - $ - $ - $ TotalRevenue 202,900 $ 297,106 $ 297,106 $ 300,000 $ Expenditures PersonalServices 110101335FullTime 6101 417,912 495,924 495,924 516,120 10full-timeemployees: Dispatchers(10) 110101335Overtime 6102 44,835 54,000 54,000 45,000 110101335HolidayPay 6106 16,979 14,500 14,500 17,000 110101335Longevity 6107 3,525 3,765 3,765 4,005 110101335FICAExp 6108 33,016 43,466 43,466 44,533 110101335HealthInsurance 6110 160,581 167,167 180,000 188,358 110101335KPERSExp 6111 45,733 52,614 52,614 56,524 110101335Worker'sCompensation6116 940 494 494 506 110101335UnemploymentInsurance6120 432 564 564 578 110101335SickLeaveReimbursement6122 - - 3,800 - Sickleavepayoutattermination/retirement 110101335 VacationLeaveReimbursement6123 - - 6,000 - Vacationleavepayoutattermination/retirement TotalPersonalServices 723,953 $ 832,496 $ 855,129 $ 872,624 $ ContractualServices 110101335ClassifiedAdvertising6451 351 500 500 500 Recruiting 110101335ContributionsExp 6913 409 - -110101335OperatingTransfers6998 202,900 297,106 297,106 350,000 911FeetransferredtotheCountytosupporttheDispatchCallCenter.Transfersto

TotalContractualServices 203,659 $ 297,606 $ 297,606 $ 350,500 $ TotalExpenditures 927,612 $ 1,130,102 $ 1,152,735 $ 1,223,124 $ RevenueminusExpenditures (724,712) $ (832,995) $ (855,628) $ (923,124) $

911Fundclosedasof12/31/2023.

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 213

Notes:The2022actualsincludedanequivalentofonevacancy.The2023and2024budgetsincludeten(10)Dispatcherpositionsfilledfortheentireyear.The 2023projectionincludesapartialyearvacancy.

2025 Budget

Benefits),

2023 Actual, 2024 Adopted Budget,

2025 Proposed Budget General Fund Police Dispatch 1101-01335 FTEs - Dispatch 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Dispatchers (Telecom Specialists) 10.0 10.0 10.0 10.0 Total FTEs - Dispatch Division 10.0 10.0 10.0 10.0 Salary - Dispatch 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 417,912 495,924 495,924 516,120 Overtime 44,835 54,000 54,000 45,000 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay 16,979 14,500 14,500 17,000 Longevity 3,525 3,765 3,765 4,005 Total Salaries - Dispatch 483,251 568,189 568,189 582,125 Taxes & Benefits - Dispatch 240,701 264,306 286,939 290,500 Total Salaries, Taxes & Benefits - Police Dispatch 723,953 832,496 855,129 872,624 Compare Years - Dispatch Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 84,938 $ 23,605 $ 17.6% 9.8% 2024 Adopted Budget to 2024 Projection - $ 22,633 $ 0.0% 8.6% 2024 Adopted Budget to 2025 Proposed Budget 13,935 $ 26,193 $ 2.5% 9.9%

Staffing Summary (FTEs and Salaries, Taxes &

by Fund and by Division

and

Page 214

Police Department - Operations

(8),PoliceOfficers(32)

Notes Revenue IntergovernmentalRevenue 110101340FederalGrants 4207 (581) 2,600 2,600 2,600 BulletProofVestReimbursementGrant TotalIntergovernmentalRevenue (581) $ 2,600 $ 2,600 $ 2,600 $ ChargesforServices 110101340PoliceSecurity 5452 3,693 4,000 4,000 4,000 Off-DutySecurity 110101340ChargesForService-Other5799 62,600 65,967 65,967 65,967 CopsinSchoolsprogram-schoolsreimburse75%ofcostforofficer TotalChargesforServices 66,292 $ 69,967 $ 69,967 $ 69,967 $ MiscellaneousRevenue 110101340ContributionRev 5863 1,000 800 800 800 Philanthropicdonations 110101340VehicleSettlement 5864 3,395 - - - Insuranceproceeds 110101340Other-Miscellaneous5899 75 200 200 200 Propertyauctionproceeds TotalMiscellaneousRevenue 4,470 $ 1,000 $ 1,000 $ 1,000 $ TotalRevenue 70,182 $ 73,567 $ 73,567 $ 73,567 $ Expenditures PersonalServices 110101340FullTime 6101 2,968,876 3,439,241 3,100,000 3,534,039 53full-timeemployees:AdminClerk(1),Lieutenants(2),Sergeants(10),Detectives

110101340Overtime 6102 330,709 307,500 307,500 328,600 Overtimewillcontinuetobeapproximately$300kayearduetovacancies. 110101340PartTime 6104 4,400 6,000 6,000 6,000 Polygraphs-$400pertest 110101340SpecialtyAssignmentPay6105 36,329 33,600 50,000 55,200 IncreasedSpecialtypayto$125/assignment-3Max+$24,900 110101340HolidayPay 6106 85,958 80,000 80,000 84,968 110101340Longevity 6107 10,205 10,985 10,985 12,285 110101340FICAExp 6108 50,791 59,615 59,615 62,135 110101340HealthInsurance 6110 736,501 855,428 820,000 953,023 110101340KPERSExp 6111 4,247 4,831 4,831 5,843 110101340KP&FExp 6115 777,494 884,766 840,000 978,835 110101340Worker'sCompensation6116 33,281 75,389 75,389 77,933 110101340UnemploymentInsurance6120 3,328 3,866 3,866 4,003 110101340SickLeaveReimbursement6122 12,033 - - - Sickleavepayoutattermination/retirement 110101340VacationLeaveReimbursement6123 23,124 - - - Vacationleavepayoutattermination/retirement 110101340ClothingAllowance 6125 6,000 5,000 5,000 5,000 110101340AutomobileAllowance6126 6,000 6,000 6,000 7,800 TotalPersonalServices 5,089,275 $ 5,772,221 $ 5,369,187 $ 6,115,664 $ ContractualServices 110101340Telephone 6206 2,061 2,000 2,000 2,000 InvestigativeEquipment/servicefees 110101340Postage 6207 20 100 100 100 110101340CommercialTravel 6301 1,990 600 600 600 Airfare 110101340Lodging 6302 760 8,000 8,000 8,000 Training 110101340Meals 6303 4,045 5,600 5,600 5,600 Per-Diem 110101340MileageReimbursement6304 38 - - -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025Proposed-GeneralFund:PoliceDepartment/OperationsDivision

Description:

Police Department - Operations

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025Proposed-GeneralFund:PoliceDepartment/OperationsDivision Description:ThePoliceDepartment'sOperationsDivisionprovidescomprehensivepoliceservicetothecommunity.Thisincludesthedirectservicesprovidedbypatrolofficers,trafficofficers,theSWATTeamandK-9Unitsand investigativeservicesprovidedbytheDetectiveandNarcoticUnits. 110101340Parking/Tolls 6305 590 100 100 100 Parkingfees 110101340Registration 6403 22,228 30,000 30,000 30,000 Officertrainingandcertificationexpenses 110101340ClassifiedAdvertising6451 8,159 1,000 1,000 1,000 PublicNotices 110101340DuesMemberships&Subs6601 2,764 3,700 3,700 3,700 Professionalmembershipdues 110101340MedicalServices 6610 712 400 400 400 EmployeeMedical-OnDutyincidents 110101340VeterinaryServices 6611 409 250 250 250 PoliceK-9 110101340Laundry&Cleaning 6613 - 100 100 100 110101340Printing/CopyingServices6617 1,138 500 500 500 BusinessCards 110101340TowingServices 6630 3,555 1,700 1,700 1,700 Impoundedvehicles 110101340PersonnelTestingServices6631 1,600 2,500 2,500 2,500 EntranceExams/Promotionalexams 110101340OtherProfessionalServices6699 10,295 6,400 6,400 15,000 Tailoring,notary,Increaseinshreddingvolumeandservicecost+$8,600 110101340ITEquipmentM&R 6851 25,000 25,000 25,000 25,000 ETACDues 110101340VehicleM&R 6861 99,850 83,000 83,000 83,000 Patrolvehiclesaging;fleetrepaircostsincreasewhileawaitingnewunits 110101340SoftwareMaintenance6862 6,660 - - - 2023-MidwestMobileRadio-programming 110101340OtherEquipmentM&R6899 17,353 14,400 14,400 14,400 Repairin-carcameras/MDTs 110101340VehicleLicenseFees6902 - 1,000 1,000 1,000 vehicleregistration 110101340ContributionsExp 6913 801 - -110101340OperatingTransfers 6998 4,260 - -TotalContractualServices 214,289 $ 186,350 $ 186,350 $ 194,950 $ Commodities 110101340OfficeSupplies 7001 935 3,000 3,000 3,000 Misc.OfficeSupplies 110101340Books/Magazines 7002 - 500 500 500 110101340AudioVisualSupplies7003 - 500 500 500 CDs/DVDs 110101340Clothing&Uniforms7101 10,721 29,400 29,400 24,900 PatrolUniforms 110101340Protective/SafetyApparel7102 6,589 25,000 25,000 25,000 Boots/Vests 110101340Ammunition&Targets7151 25,790 25,800 25,800 32,250 Ammo/Tasercartridges+$6,450 110101340OtherPoliceMaterials7199 6,003 5,800 5,800 5,800 Gunparts/cleaningsupplies/misc. 110101340Food 7201 - 300 300 300 110101340GeneralMedicalSupplies7252 198 - -110101340Gasoline 7302 143,377 139,200 139,200 139,200 110101340DieselFuel 7303 1,011 1,000 1,000 1,000 110101340VehicularRepairParts7306 7 5,000 5,000 5,000 LightBarrepairs/Patrolcarequipmentrepairs 110101340Concrete 7308 - 400 400 400 110101340AnimalSupplies 7321 964 600 600 600 K-9Equipment/Food 110101340PhotographicSupplies7324 29 - -110101340TrainingMaterials 7327 34 - -110101340DARECampSupplies7329 10,469 9,975 - 9,975 PDSummerCampExpenses 110101340OtherOperatingSupplies7399 2,255 5,000 5,000 5,000 Drugtestkits/intox&pbtmouthpieces 110101340Non-CapSoftware 7405 3,333 - -110101340Non-CapITEquipment7406 2,297 2,500 2,500 5,000 Monitors/screens/printerreplacement+$2,500 110101340Non-CapVehicleAccessories7507 840 - -110101340Non-CapPoliceEquipment7607 7,269 - - 18,000 Movedfrom01340-8599CapitalEquip.tomoreaccuratelyreflectpurchases 110101340Non-CapOtherEquipment7699 5,595 - -TotalCommodities 227,716 $ 253,975 $ 244,000 $ 276,425 $ Page 216

Description:

Police Department - Operations

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

2025Proposed-GeneralFund:PoliceDepartment/OperationsDivision

ThePoliceDepartment'sOperationsDivisionprovidescomprehensivepoliceservicetothecommunity.Thisincludesthedirectservicesprovidedbypatrolofficers,trafficofficers,theSWATTeamandK-9Unitsand investigativeservicesprovidedbytheDetectiveandNarcoticUnits. CapitalOutlays 110101340RadioEquipment 8505 8,569 $ - $ - $ - $ 110101340OtherEquipment 8599 7,976 18,000 18,000 - Moveto01340-7607 TotalCapitalOutlays 16,544 $ 18,000 $ 18,000 $ - $ TotalExpenditures 5,547,825 $ 6,230,546 $ 5,817,537 $ 6,587,039 $ RevenueminusExpenditures (5,477,644) $ (6,156,979) $ (5,743,970) $ (6,513,472) $ Page 217

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

Notes:UniformedOfficersreceivespecialtyassignmentpayof$125permonth/perassignment(maximumof3assignmentsperOfficer)iftheyareassignedto SWAT,K9,CrisisNegotiator,RangeMaster,FTO,DronePilots,orBombTeam.Alloftheseassignmentsrequirespecialtraining.PolygraphExaminerreceives $400perpolygraphtestadministeredandiscodedtoPartTime.

2025 Budget

General Fund Police Operations 1101-01340 FTEs - Police Operations 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Administrative Clerk 1.0 1.0 1.0 1.0 Lieutenant 2.0 2.0 2.0 2.0 Sergeant 10.0 10.0 10.0 10.0 Detective 8.0 8.0 8.0 8.0 Police Officer 32.0 32.0 32.0 32.0 PT - Polygraph Examiner - on call, as needed - - -Total FTEs - Police Operations Division 53.0 53.0 53.0 53.0 Salary - Police Operations 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 2,968,876 3,439,241 3,100,000 3,534,039 Overtime 330,709 307,500 307,500 328,600 Part Time 4,400 6,000 6,000 6,000 Specialty Assignment Pay 36,329 33,600 50,000 55,200 Public Safety Holiday Pay 85,958 80,000 80,000 84,968 Longevity 10,205 10,985 10,985 12,285 Total Salaries - Police Operations 3,436,476 3,877,326 3,554,485 4,021,092 Taxes & Benefits - Police Operations 1,652,799 1,894,895 1,814,702 2,094,572 Total Salaries, Taxes & Benefits - Police Ops 5,089,275 5,772,221 5,369,187 6,115,664 Compare Years - Police Operations Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 440,849 $ 242,096 $ 12.8% 14.6% 2024 Adopted Budget to 2024 Projection (322,841) $ (80,193) $ -8.3% -4.2% 2024 Adopted Budget to 2025 Proposed Budget 143,767 $ 199,677 $ 3.7% 10.5%

Page 218

Notes Revenue ChargesforServices 110101350AnimalPickUpFees 5462 11,081 16,000 16,000 12,000 Runningat-largefees/housingfee 110101350ChargesForService-Other5799 32,740 20,000 20,000 33,000 Adoptionfees/feesfromLansing,Tonganoxie,etc. TotalChargesforServices 43,821 $ 36,000 $ 36,000 $ 45,000 $ MiscellaneousRevenue 110101350ContributionRev 5863 725 200 200 200 Donations 110101350Other-Miscellaneous5899 2,996 4,500 4,500 4,500 Traprental/surrenderfees TotalMiscellaneousRevenue 3,721 $ 4,700 $ 4,700 $ 4,700 $ TotalRevenue 47,542 $ 40,700 $ 40,700 $ 49,700 $ Expenditures PersonalServices 110101350FullTime 6101 185,127 238,803 220,000 244,301 6full-timeemployees: AnimalControl[AC]Supervisor(1),ACOfficers(2),Records

110101350Overtime 6102 18,025 5,500 18,000 18,000 110101350Longevity 6107 690 810 810 885 110101350FICAExp 6108 15,305 18,751 18,751 20,134 110101350HealthInsurance 6110 63,925 68,567 84,500 100,084 HealthInsurancereflectscurrentselections+5%increaseover2024actual. 110101350KPERSExp 6111 21,981 30,307 30,307 25,555 110101350Worker'sCompensation6116 957 2,129 2,129 2,357 110101350UnemploymentInsurance6120 200 244 244 262 110101350SickLeaveReimbursement6122 399 - - - Sickleavepayoutattermination/retirement 110101350VacationLeaveReimbursement6123 2,910 - - - Vacationleavepayoutattermination/retirement TotalPersonalServices 309,519 $ 365,112 $ 374,741 $ 411,578 $ ContractualServices 110101350Electricity 6201 11,487 15,000 15,000 15,000 Increaseincostofelectricity 110101350NaturalGas 6202 4,640 6,000 6,000 6,000 Increaseinpriceofnaturalgas 110101350Water 6203 1,092 1,300 1,300 1,300 Increaseinpriceofwater 110101350Telephone 6206 996 1,000 1,000 1,000 Landlines/cellphones 110101350Meals 6303 - 150 150 150 Per-diemfortraining 110101350Registration 6403 - 1,000 1,500 1,000 Training/conferenceregistration 110101350ClassifiedAdvertising6451 928 - -110101350Insurance 6501 2,588 2,300 2,980 3,200 110101350DuesMemberships&Subs6601 50 200 200 200 ProfessionalAssociationMembership/resources 110101350VeterinaryServices 6611 28,583 22,000 22,000 22,000 Spay/neuter/vaccinationcosts-HOPEClinic&Vet 110101350PestControlServices6612 803 800 800 800 Professionalpestcontrol 110101350JanitorialServices 6614 9,960 11,000 11,000 11,000 2024JanitorialContractis$9,960peryear 110101350Printing/CopyingServices6617 497 800 800 800 Citations/forms/businesscards 110101350Landscaping&LawnServices6618 750 750 750 750 Lawnmowingservice 110101350OtherProfessionalServices6699 2,423 5,000 5,000 5,000 Cremation Police Department - Animal Control 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025Proposed-GeneralFund:PoliceDepartment/AnimalControlDivision

issuecitationsforviolationsinthesecases.Theyalsopickuplooseanimalsandinjuredanimalswithnoidentifiableowner.LeavenworthAnimalControlfacilitatestheadoptionofunclaimedanimalsfromtheAnimalControlShelter.

Page 219

Clerk(1),KennelAttendants(2)

Description:AnimalControlisresponsibleforenforcingcityordinancesregardinganimalsincludingtheleashlaw,vaccinationandlicensingrequirements,andcheckingonneglectedorabusedanimals.AnimalControlOfficerscan

LeavenworthAnimalControlstronglyurgespetownerstospayorneutertheirpets.AnimalControlpromotesresponsiblepetownershipthrougheducationeffortsandadvocacy.

2025Proposed-GeneralFund:PoliceDepartment/AnimalControlDivision

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

Police Department - Animal Control

Notes

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

110101350Building/GroundsM&R6802 16,907 18,500 18,500 18,500 Increasingcostsasbuildingages 110101350ITEquipmentM&R 6851 144 - -110101350VehicleM&R 6861 2,403 2,494 2,494 2,494 Repairfleetvehicles 110101350OtherEquipmentM&R6899 2,777 - -110101350MiscellaneousPermits6903 400 400 400 400 Stateshelterlicense 110101350BankCharges 6918 818 1,000 1,000 1,000 Misc.creditcardpurchases TotalContractualServices 88,245 $ 89,694 $ 90,874 $ 90,594 $ Commodities 110101350OfficeSupplies 7001 1,954 2,125 2,125 2,125 Copypaper/misc.officesupplies 110101350Books/Magazines 7002 - 100 100 100 110101350Clothing&Uniforms7101 518 998 998 998 ACuniforms 110101350Protective/SafetyApparel7102 270 600 600 600 PPE/Boots 110101350OtherPoliceMaterials7199 30 - -110101350Drugs 7251 10,966 3,700 10,000 10,000 Euthanasiadrugs/vaccines-Donationsdown+$3,300 110101350Building/GroundsMaterials7301 4,100 - 3,000 4,000 Hoses,filters,trashbags,Kennelrepairs+$4,000 110101350Gasoline 7302 3,581 7,500 7,500 7,500 Patrolvehiclefuel 110101350JanitorialSupplies 7319 1,423 1,000 1,000 1,000 Cleaningsupplies 110101350AnimalSupplies 7321 5,072 4,494 4,494 5,000 AnimalFood/decreaseddonations 110101350OtherOperatingSupplies7399 2,147 2,793 2,793 2,800 Kittylitter/syringes/bowls/misc. 110101350Non-CapOfficeEquipment7401 3,760 - -110101350Non-CapAppliances 7403 619 - -110101350Non-CapSoftware 7405 - 1,556 1,556 - Misc.officesoftware-$1,556 110101350Non-CapITEquipment7406 169 - -110101350Non-CapVehicleAccessories7507 3,563 - -TotalCommodities 38,172 $ 24,866 $ 34,166 $ 34,123 $ TotalExpenditures 435,936 $ 479,672 $ 499,781 $ 536,295 $ RevenueminusExpenditures (388,394) $ (438,972) $ (459,081) $ (486,595) $ Page 220

(FTEs

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

2025 Budget

General Fund Animal Control 1101-01350 FTEs - Animal Control 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Animal Control Supervisor 1.0 1.0 1.0 1.0 Animal Control Officer 2.0 2.0 2.0 2.0 Records Clerk 1.0 1.0 1.0 1.0 Kennel Attendant 2.0 2.0 2.0 2.0 Total FTEs - Animal Control Division 6.0 6.0 6.0 6.0 Salary - Animal Control 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 185,127 238,803 220,000 244,301 Overtime 18,025 5,500 18,000 18,000 Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 690 810 810 885 Total Salaries - Animal Control 203,842 245,113 238,810 263,186 Taxes & Benefits - Animal Control 105,677 119,998 135,931 148,392 Total Salaries, Taxes & Benefits - Animal Control 309,519 365,112 374,741 411,578 Compare Years - Animal Control Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 41,271 $ 14,321 $ 20.2% 13.6% 2024 Adopted Budget to 2024 Projection (6,303) $ 15,933 $ -2.6% 13.3% 2024 Adopted Budget to 2025 Proposed Budget 18,073 $ 28,394 $ 7.4% 23.7%

Staffing Summary

and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget

Page 221

Notes Revenue ChargesforServices 110101360LoadZones&Bags 5411 300 200 200 200 Feesforloadingzoneparkingpermits 110101360PermitParkingFees 5451 660 1,000 1,000 1,000 Feesforpermitparkingonlyspaces TotalChargesforServices 960 $ 1,200 $ 1,200 $ 1,200 $ TotalRevenue 960 $ 1,200 $ 1,200 $ 1,200 $ RevenueminusExpenditures 960 $ 1,200 $ 1,200 $ 1,200 $ Police Department - Parking 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:PoliceDepartment/ParkingDivision Description:TheParkingDivisionrecordstherevenuesassociatedwiththesaleofParkingPermits. Page 222

City of Leavenworth, Kansas Police

Grants Fund 2025

Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue 62,803 32,000 332,000 30,000 Licenses & Permits - - -Charges for Services (S.W. Impact Fee) - - -Miscellaneous Revenue - - -Balance Forward (Reserves) - - -Total Revenue 62,803 $ 32,000 $ 332,000 $ 30,000 $

Personal Services - - -Contractual Services 25,016 13,000 13,000Commodities 37,325 - -Capital Outlay - 19,000 319,000 30,000 Debt Service - - -Miscellaneous - - -General Reserves - - -Total Expenditures 62,341 $ 32,000 $ 332,000 $ 30,000 $ Revenue minus Expenditures 462 $ - $ - $ - $ Police Grants Fund Summary Budget CapitalOutlay $30,000 100% 2025Budget:PoliceGrantsFundExpendituresbyType Page 223

Proposed

Expenditures

PoliceGrantsFund

Description:ThePoliceGrantsFundaccountsforgrantsreceivedforspecificPoliceDepartmentexpenditures.TheseresourcesaretypicallyfederalorstategrantsandmaybesharedwiththeLeavenworthCountySheriff's Department.

Police Grants Fund

Notes Revenue IntergovernmentalRevenue 221616380FederalGrants 4207 62,803 32,000 332,000 30,000 AnnualBYRNEGrant TotalIntergovernmentalRevenue 62,803 $ 32,000 $ 332,000 $ 30,000 $ TotalRevenue 62,803 $ 32,000 $ 332,000 $ 30,000 $ Expenditures PersonalServices 221616380Overtime 6102 462 - -TotalPersonalServices 462 $ - $ - $ - $ ContractualServices 221616380OperatingTransfers 6998 25,016 13,000 13,000 - TransferofByrneGrant$toSheriff'sDepartment TotalContractualServices 25,016 $ 13,000 $ 13,000 $ - $ Commodities 221616380Non-CapPoliceEquipment7607 37,325 - -TotalCommodities 37,325 $ - $ - $ - $ CapitalOutlays 221616380PoliceEquipment 8507 - 19,000 319,000 30,000 EquipmentPurchasefortheByrneGrant TotalCapitalOutlays - $ 19,000 $ 319,000 $ 30,000 $ TotalExpenditures 62,803 $ 32,000 $ 332,000 $ 30,000 $ RevenueminusExpenditures - $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 224

City of Leavenworth, Kansas

Personal Services - - -Contractual Services 11,505 7,600 7,600 7,600 Commodities 11,539 5,000 5,000 5,000 Capital Outlay - - -Debt Service - - -Miscellaneous - - -General Reserves - 85,108 85,108 83,908 Total Expenditures 23,044 $ 97,708 $ 97,708 $ 96,508 $ Revenue minus Expenditures 5,233 $ - $ - $ - $ Police Seizure Fund Summary Budget ContractualServices $7,600 8% Commodities $5,000 5% GeneralReserves $83,908 87% 2025Budget:PoliceSeizureFundExpendituresbyType Page 225

Police Seizure Fund 2025 Proposed Budget

Expenditures

PoliceSeizureFund

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

Police Seizure Fund

Notes Revenue Charges for Services 221414370Bonds & Fines 5501 24,629 8,400 8,400 8,400 Total Charges for Services 24,629 $ 8,400 $ 8,400 $ 8,400 $ Miscellaneous Revenue 221414370Interest Earnings 5801 3,607 800 800 3,000 221414370Other - Miscellaneous5899 40 - -221414370Balance Forward 5999 - 88,508 88,508 85,108 Total Miscellaneous Revenue 3,647 $ 89,308 $ 89,308 $ 88,108 $ TotalRevenue 28,277 $ 97,708 $ 97,708 $ 96,508 $ Expenditures Contractual Services 221414370Refunds 6905 11,505 5,000 5,000 5,000 221414370Other OperatingExpenses6917 - 2,600 2,600 2,600 Total Contractual Services 11,505 $ 7,600 $ 7,600 $ 7,600 $

Police Materials7199 1,539 - -221414370Non-Cap Police Equipment7607 10,000 5,000 5,000 5,000 Total Commodities 11,539 $ 5,000 $ 5,000 $ 5,000 $ Miscellaneous Expenses 221414370General Reserves 9399 - 85,108 85,108 83,908 Total Miscellaneous Expenses - $ 85,108 $ 85,108 $ 83,908 $ TotalExpenditures 23,044 $ 97,708 $ 97,708 $ 96,508 $ RevenueminusExpenditures 5,233 $ - $ - $ - $

Commodities 221414370Other

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 226

City of Leavenworth, Kansas

General Fund

2025 Proposed Budget

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Finance Dept. General Revenue City Wide Total Finance Department Revenue Tax Revenue 18,239,016 19,667,795 18,284,434 18,600,177 - 18,600,177 - 18,600,177 Intergovernmental Revenue 87,518 86,991 100,000 94,700 - 94,700 - 94,700 Licenses & Permits - - - - - - -Charges for Services 742,226 771,525 713,775 734,738 - 734,738 - 734,738 Miscellaneous Revenue 1,686,391 366,500 1,783,656 1,300,000 - 1,300,000 - 1,300,000 Balance Forward (Reserves) - 10,155,304 9,427,610 7,273,199 - 7,273,199 - 7,273,199 Total Revenue 20,755,150 $ 31,048,115 $ 30,309,475 $ 28,002,814 $ - $ 28,002,814 $ - $ 28,002,814 $

Personal Services 573,367 629,329 634,723 657,444 577,444 - 80,000 657,444 Contractual Services 140,012 163,050 131,100 156,900 153,400 500 3,000 156,900 Commodities 4,363 10,000 3,800 5,600 5,600 - - 5,600 Capital Outlay - - - - - - -Debt Service - - - - - - -Miscellaneous 588,828 3,056,821 2,494,506 - - - -General Reserves - 6,922,425 7,273,199 5,275,549 - 5,275,549 - 5,275,549 Total Expenditures 1,306,570 $ 10,781,625 $ 10,537,328 $ 6,095,493 $ 736,444 $ 5,276,049 $ 83,000 $ 6,095,493 $ Revenue minus Expenditures 19,448,580 $ 20,266,490 $ 19,772,147 $ 21,907,321 $ (736,444) $ 22,726,765 $ (83,000) $ 21,907,321 $ Finance Department Budget Summary 2025 Proposed Budget: Finance Department by Division PersonalServices $657,444 11% ContractualServices $156,900 3% Commodities $5,600 0% GeneralReserves $5,275,549 86% 2025Budget:FinanceDepartmentExpendituresbyType Page 227

Expenditures

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

Notes Revenue MiscellaneousRevenue 110101110Other-Miscellaneous5899 48 - -TotalMiscellaneousRevenue 48 $ - $ - $ - $ TotalRevenue 48 $ - $ - $ - $ Expenditures PersonalServices 110101110FullTime 6101 392,081 421,356 426,800 441,682 5full-timeemployees: FinanceDirector(1),DeputyFinanceDirector(1),Senior Accountant(1),AccountantII(1),AccountantI(1) 110101110Longevity 6107 1,185 1,200 1,200 1,200 110101110FICAExp 6108 29,274 32,601 33,000 34,225 110101110HealthInsurance 6110 47,660 50,320 49,300 51,568 110101110KPERSExp 6111 37,521 39,462 40,000 43,441 110101110Worker'sCompensation6116 163 369 375 387 110101110UnemploymentInsurance6120 392 421 448 442 110101110AutomobileAllowance6126 3,600 3,600 3,600 4,500 TotalPersonalServices 511,877 $ 549,329 $ 554,723 $ 577,444 $ ContractualServices 110101110Postage 6207 - 100 100 100 Postageanddeliveryfees 110101110CommercialTravel 6301 - 1,000 - 1,000 Airfarefortrainingandconferences 110101110Lodging 6302 - 900 - 900 Lodgingfortrainingandconferences 110101110Meals 6303 315 300 150 300 Mealsfortrainingandconferences 110101110MileageReimbursement6304 53 50 - 50 Mileagereimbursementfortrainingandconferences 110101110Registration 6403 1,484 6,500 300 6,500 Feesfortrainingandconferences(GFOAand/orTylerTechnologies) 110101110ClassifiedAdvertising6451 - 250 100 250 Employmentads 110101110LegalAdvertising 6453 249 500 250 500 PublishbudgetandRNRhearingnotices 110101110Insurance 6501 (54) 800 - - FinanceportionofP&LInsurance 110101110DuesMemberships&Subs6601 250 600 250 250 GFOAmembership 110101110FinancialServices 6603 47,122 58,000 58,000 75,000 F.S. Audit,GASB75Report,Fire& PolicePensionReports.Need todoanRFPfor 2025. Expectratestoincreasesignificantly. 110101110Printing/CopyingServices6617 2,250 1,700 2,300 2,300 Printingbudgetbooks 110101110ITServices 6623 20,040 86,200 - - ISGTechnologiesmonthlyback-upfees 110101110BackupFees 6639 63,202 - 65,000 65,000 110101110OtherProfessionalServices6699 175 750 750 750 Papershredding,GFOACertificateFee 110101110ITEquipmentM&R 6851 483 - -110101110OfficeEquipmentM&R6852 816 500 500 500 PrinterMaintenance 110101110MiscellaneousPermits6903 6 - - - RenewalofMotorFuelTaxRefundPermit 110101110OtherOperatingExpenses6917 - 1,000 -TotalContractualServices 136,392 $ 159,150 $ 127,700 $ 153,400 $ Finance

2024Adopted Budget 2025Proposed Budget 2023Actual 2024Projection 2025ProposedBudget-GeneralFund:FinanceDepartment

Page 228

Department

Description:

2025ProposedBudget-GeneralFund:FinanceDepartment

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

Notes

2024Adopted Budget 2025Proposed Budget 2023Actual 2024Projection

Finance Department

7001 2,775 4,000 2,000 2,000 Calendars,card stock,bindersanddividersforbudgetbooks,highlighters,etc. 110101110EducationalMaterials7004 90 300 300 300 GFOAresources 110101110Food 7201 - 200 200 200 StaffRetreat 110101110OtherOperatingSupplies7399 0 400 400 400 TaxForms (i.e. W2forms,1099forms,etc.) 110101110Non-CapOfficeEquipment7401 364 - -110101110Non-CapFurniture/Furnishings7402 - 900 900 900 Shelves,chairs,etc. 110101110Non-CapSoftware 7405 876 1,200 - 800 Adobepluslicenses 110101110Non-CapITEquipment7406 258 3,000 - 1,000 Monitors TotalCommodities 4,363 $ 10,000 $ 3,800 $ 5,600 $ TotalExpenditures 652,632 $ 718,479 $ 686,223 $ 736,444 $ RevenueminusExpenditures (652,584) $ (718,479) $ (686,223) $ (736,444) $ Page 229

Commodities 110101110OfficeSupplies

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Finance 1101-01100 FTEs - Finance 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Finance Director 1.0 1.0 1.0 1.0 Deputy Finance Director 1.0 1.0 1.0 1.0 Senior Accountant 1.0 1.0 1.0 1.0 Accountant II 1.0 1.0 1.0 1.0 Accountant I 1.0 1.0 1.0 1.0 Total FTEs - Finance Division 5.0 5.0 5.0 5.0 Salary - Finance 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time 392,081 421,356 426,800 441,682 Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity 1,185 1,200 1,200 1,200 Total Salaries - Finance 393,266 422,556 428,000 442,882 Taxes & Benefits - Finance 118,611 126,774 126,723 134,562 Total Salaries, Taxes, & Benefits - Finance Div. 511,877 549,329 554,723 577,444 Compare Years - Finance Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget 29,290 $ 8,163 $ 7.4% 6.9% 2024 Adopted Budget to 2024 Projection 5,444 $ (51) $ 1.3% 0.0% 2024 Adopted Budget to 2025 Proposed Budget 20,326 $ 7,789 $ 4.8% 6.1% Notes: Page 230

No2024or2025AdminServiceFeeinStormWaterCapitalFunds. Retainingall StormWaterassessmentfeesinStormWaterCapitalFundforessential infrastructurerepairs.

Interestratesexpectedtodecline,investmentswillbelowerastheCityspendsARPA Fundsandcompleteslargeprojectssuchasthe4thStreetProject.

Notes Revenue TaxRevenue 110101120CurrentAdValorem 4001 4,350,344 4,246,842 4,246,842 4,234,887 2025milllevyisflat.

110101120BackTaxCollections 4002 67,104 64,161 64,161 67,000 Estimatebasedon2023Actual 110101120LocalSalesTax 4007 10,346,185 11,125,662 10,509,270 10,926,554 2024projectedsalestax flat&projectedusetax +4%,2025budgetedsalestax +3%

110101120MotorVehicleTax 4011 533,758 522,461 522,461 423,736 2025estimatefromCountyClerk'soffice 110101120FranchiseTax-Gas 4111 702,909 1,045,203 703,000 710,000 2024projection=2023actual,2025budgetroundeduptonearest$10,000 110101120FranchiseTax-Electric4112 2,006,375 2,458,451 2,006,400 2,010,000 2024projection=2023actual,2025budgetroundeduptonearest$10,000 110101120FranchiseTax-Telephone4113 26,591 24,067 26,600 30,000 2024projection=2023actual,2025budgetroundeduptonearest$10,000 110101120FranchiseTax-CableTV4114 197,647 174,296 197,600 190,000 2024projection=2023actual,2025budgetroundeddowntonearest$10,000 110101120FranchiseTax-Video4115 8,103 6,653 8,100 8,000 2024projection=2023actual,2025budgetroundeddowntonearest$1,000 TotalTaxRevenue 18,239,016 $ 19,667,795 $ 18,284,434 $ 18,600,177 $ IntergovernmentalRevenue 110101120LiquorTax 4204 87,518 86,991 100,000 94,700 AlcoholEstimationReportfromStateTreasurer'sOffice TotalIntergovernmentalRevenue 87,518 $ 86,991 $ 100,000 $ 94,700 $ ChargesforServices 110101120AdminServiceCharge-Sewer5701 477,000 500,850 500,850 515,876 AdministrativeServiceChargefromSewerFund-3%increase 110101120AdminServiceCharge-Refuse5702 188,500 197,925 197,925 203,863 AdministrativeServiceChargefromRefuseFund-3%increase 110101120AdminServiceCharge-TIFs5704 18,976 15,000 15,000 15,000 AdministrativeServiceChargefor3TIFFunds-flatrate 110101120AdmCharge-SW 5705 57,750 57,750 - -

TotalChargesforServices 742,226 $ 771,525 $ 713,775 $ 734,738 $ MiscellaneousRevenue 110101120InterestEarnings 5801 1,624,695 360,000 1,750,000 1,300,000

GeneralFundmilllevydecreasedtooffsetincreasedmilllevy needed forthe2025FireStationbondpayment.

over2023,Cityusetax +7%over2024

110101120Other-Miscellaneous5899 30,651 3,000 3,000 - 2023actualincludes$6kinphonetradeins 110101120TransFromCapitalProj Fund5932 30,844 - -110101120TransferfromARPA 5969 - - 30,656110101120BalanceForward 5999 - 10,155,304 9,427,610 7,273,199 TotalMiscellaneousRevenue 1,686,189 $ 10,518,304 $ 11,211,266 $ 8,573,199 $ TotalRevenue 20,754,949 $ 31,044,615 $ 30,309,475 $ 28,002,814 $ Expenditures ContractualServices 110101120BankCharges 6918 293 1,000 500 500 TotalContractualServices 293 $ 1,000 $ 500 $ 500 $ General Revenue Division 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:Finance/GeneralRevenueDivision Description:TheGeneralRevenueDivisioncapturesalloftheCity’srevenuethatisnotcollectedasaresultofdirectservicesprovidedbyadifferentCitydivisionnorallocatedforaspecificpurpose.Revenuerecordedinthe GeneralRevenueDivisionisthemajorityoftherevenuecollectedintheGeneralFund.Itincludesadvalorem(property)taxes,localsalestax,motorvehicletax,franchisetax,andliquortax.TheGeneralRevenueDivisiondoesnot haveanyemployees. Page 231

Notes General Revenue Division 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:Finance/GeneralRevenueDivision Description:TheGeneralRevenueDivisioncapturesalloftheCity’srevenuethatisnotcollectedasaresultofdirectservicesprovidedbyadifferentCitydivisionnorallocatedforaspecificpurpose.Revenuerecordedinthe GeneralRevenueDivisionisthemajorityoftherevenuecollectedintheGeneralFund.Itincludesadvalorem(property)taxes,localsalestax,motorvehicletax,franchisetax,andliquortax.TheGeneralRevenueDivisiondoesnot haveanyemployees. MiscellaneousExpenses 110101120TransToStreetsFund9204 - 173,487 - - TransfertoStreetsFundin2024willnotbenecessary becauseStreetsFundhad a 110101120TranstoCIPExpensesFund9205 - 1,300,000 1,500,000 - FireTrucktobeorderedin2024willnotbedelivered until2027 110101120TransToGrantMatchFund9230 588,828 1,583,334 994,506 - InitialfundingforGrantMatchingFund 110101120GeneralReserves 9399 - 6,922,425 7,273,199 5,275,549 Projectedcashbalanceattheendoftheyear TotalMiscellaneousExpenses 588,828 $ 9,979,246 $ 9,767,705 $ 5,275,549 $ TotalExpenditures 589,122 $ 9,980,246 $ 9,768,205 $ 5,276,049 $ RevenueminusExpenditures 20,165,828 $ 21,064,369 $ 20,541,270 $ 22,726,765 $ Page 232

City Wide Division

Notes Revenue MiscellaneousRevenue 110101140Other-Miscellaneous5899 153 3,500 - - Creditcardrevenueshare TotalMiscellaneousRevenue 153 $ 3,500 $ - $ - $ TotalRevenue 153 $ 3,500 $ - $ - $ Expenditures PersonalServices 110101140HealthInsurance 6110 1,564 - -110101140HealthBenefitAccount6113 59,926 80,000 80,000 80,000 City'sportion ofretiree'shealthinsurancepremiums TotalPersonalServices 61,490 $ 80,000 $ 80,000 $ 80,000 $ ContractualServices 110101140FinancialServices 6603 - - -110101140OtherOperatingExpenses6917 - - -110101140BankCharges 6918 3,326 2,900 2,900 3,000 Visa/MasterCardFees TotalContractualServices 3,326 $ 2,900 $ 2,900 $ 3,000 $ TotalExpenditures 64,816 $ 82,900 $ 82,900 $ 83,000 $ RevenueminusExpenditures (64,663) $ (79,400) $ (82,900) $ (83,000) $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget 2025ProposedBudget-GeneralFund:Finance/City-WideDivision

Page 233

Description:TheCity-WideDivisionprovidesallocationsfortheCity'sportionofretiree'shealthinsurancepremiumexpenditures.ItisalsothedivisioninwhichtheCity'screditcardrevenueshareandcreditcardfeesare recorded.TheCity-WideDivisiondoesnothaveanyemployees.

2025 Budget

Summary

and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget General Fund Citywide Expenses 1101-01140 FTEs - Citywide Expenses 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget None - - -Total - - -Salary - Citywide Expenses 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time - - -Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Citywide Expenses - - -Taxes & Benefits 61,490 80,000 80,000 80,000 Total Salaries, Taxes, & Benefits - Citywide Div. 61,490 80,000 80,000 80,000 Compare Years - Citywide Expenses Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget - $ 18,510 $ 0.0% 30.1% 2024 Adopted Budget to 2024 Projection - $ - $ 0.0% 0.0% 2024 Adopted Budget to 2025 Proposed Budget - $ - $ 0.0% 0.0% Notes:HealthInsurancePremiumsforretiredemployeesareaccountedforintheCitywideExpensesDivision.Therearenoemployeesinthisdivision. Page 234

Staffing

(FTEs

City of Leavenworth, Kansas

Bond & Interest Fund

Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue 2,130,339 2,082,029 2,073,904 2,393,521 Intergovernmental Revenue - - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue 1,221,706 1,400,091 1,305,966 1,259,066 Balance Forward (Reserves) - 132,851 290,079 259,499 Total Revenue 3,352,044 $ 3,614,971 $ 3,669,949 $ 3,912,086 $ Expenditures Personal Services - - -Contractual Services - 270,000 270,000 275,000 Commodities - - -Temporary Note Payments - - -Bond & Interest Payments 3,307,761 3,140,450 3,140,450 3,524,866 Miscellaneous - - -General Reserves - 204,521 259,499 112,220 Total Expenditures 3,307,761 $ 3,614,971 $ 3,669,949 $ 3,912,086 $ Revenue minus Expenditures 44,283 $ - $ - $ - $ Bond

Interest Fund Summary Budget AdValoremTax 50% TransferfromSales TaxFunds 39% MotorVehicleTax $214,142 6% CashCarryForward $132,851 4% BackTax $28,000 1%SpecialAssessments $13,500 0% BOND&INTERESTFUND-2025REVENUEBYTYPE Page 235

2025 Proposed

Bond & Interest Fund

Notes Revenue TaxRevenue 582020240CurrentAdValorem 4001 1,852,579 1,826,387 1,826,387 2,145,473 City's2025milllevyisflat. BondFundmilllevyincreasedtocoverFireStation#3 BondPayment 582020240BackTaxCollections 4002 30,696 28,000 31,000 31,000 2024Projectionand2025Budgetbasedon 2023Actual 582020240SpecialAssessment-Current4003 2,375 13,500 2,375 2,375 2024Projectionand2025Budgetbasedon 2023Actual 582020240MotorVehicleTax 4011 244,689 214,142 214,142 214,673 2025BudgetamountfromCountyClerk'soffice TotalTaxRevenue 2,130,339 $ 2,082,029 $ 2,073,904 $ 2,393,521 $ MiscellaneousRevenue 582020240SaleofBonds 5851 - - -582020240TransFromCIPFund5905 209,663 557,878 478,463 428,288 TransferfromCIPFundforBondPaymentson CIPProjects 582020240 TransFrom CountywideTaxFund5906 1,012,043 842,214 827,503 830,778 TransferfromCountywideSales TaxFundforBondPaymentsonCIPProjects 582020240BalanceForward 5999 - 132,851 290,079 259,499 Projectedcashbalanceatthebeginningoftheyear TotalMiscellaneousRevenue 1,221,706 $ 1,532,942 $ 1,596,045 $ 1,518,565 $ TotalRevenue 3,352,044 $ 3,614,971 $ 3,669,949 $ 3,912,086 $ Expenditures ContractualServices 582020240OtherOperatingExpenses6917 - 270,000 270,000 275,000 Finalpaymentof2022ParksProject3yearTempNote TotalContractualServices - $ 270,000 $ 270,000 $ 275,000 $ DebtService 582020240Principal 9001 2,705,000 2,620,000 2,620,000 2,825,000 2023BondPayments-Principal 582020240Interest 9002 602,761 520,450 520,450 699,866 InterestPaymentforBondsandTemporary Notes 582020240IssuanceCosts 9005 - - -TotalDebtService 3,307,761 $ 3,140,450 $ 3,140,450 $ 3,524,866 $ MiscellaneousExpenses 582020240GeneralReserves 9399 - 204,521 259,499 112,220 TotalMiscellaneousExpenses - $ 204,521 $ 259,499 $ 112,220 $ TotalExpenditures 3,307,761 $ 3,614,971 $ 3,669,949 $ 3,912,086 $ RevenueminusExpenditures 44,283 $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

TheBond&InterestFundprovidesfortheretirementofgeneralobligationbonds.Eachyear,thecityleviestaxesthat,togetherwithotherrevenuescreditedtothefund,aresufficienttopaytheprincipalandinterest paymentsduethroughouttheyear.TheCityDebtPolicyestablishesguidelinespertainingtotheCity'suseofdebt.Theobjectivesofthepolicyareto:a)ensurefinancingisobtainedonlywhennecessary,b)ensurethattheprocess

Page 236

Bond&InterestFund Description:

foridentifyingthetimingandamountofdebtorotherfinancingisasefficientaspossible,c)ensurethatthemostfavorableinterestratesandotherrelatedcostsareobtained,andd)ensurefuturefinancialflexibilityismaintained.

City of Leavenworth, Kansas

ARPA Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Revenue Tax Revenue - - -Intergovernmental Revenue 4,385,902 - -Licenses & Permits - - -Charges for Services - - -Miscellaneous Revenue 1,786,102 - -Balance Forward (Reserves) - 1,470,643 2,798,786 832,479 Total Revenue 6,172,003 $ 1,470,643 $ 2,798,786 $ 832,479 $ Expenditures Personal Services - - -Contractual Services 369,971 866,801 132,003Commodities 625,805 - -Capital Outlay 707,510 603,842 69,497 832,479 Debt Service - - -Miscellaneous 4,468,716 - 2,597,286General Reserves - - -Total Expenditures 6,172,003 $ 1,470,643 $ 2,798,786 $ 832,479 $ Revenue minus Expenditures - $ - $ - $ - $ ARPA Fund Budget Summary CapitalOutlay $832,479 100% 2025Budget:ARPAFundExpendituresbyType Page 237

Description:TheARPAFundaccountsfortheexpenditureoftheAmericanRescuePlanAct(ARPA)federalgrantthatwasreceivedin2021and2022.TheCityreceivedatotalof$8,549,063.AllARPAgrantfundsmustbe encumberedbyDecember31,2024,anddisbursedbyDecember31,2026.TheCityCommissionmakesalldecisionsregardingtheexpenditureofARPAfunds,withguidancefromCityStaff.The2024expendituresfromtheARPA Fundincludecommunitygrants(foranattainablehousingproject,BigBrothersandBigSisters,andfiresuppressionforbusinesseswithintheCitylimits)andimprovementstoWilsonAvenue.

ARPA FUND

Notes Revenue IntergovernmentalRevenue 266969111FederalGrants 4207 4,385,902 - -TotalIntergovernmentalRevenue 4,385,902 $ - $ - $ - $ MiscellaneousRevenue 266969111IntrafundTransfers 5900 1,786,102 - -266969111BalanceForward 5999 - 1,470,643 2,798,786 832,479 2025BalanceForwardiscompletelyencumbered TotalMiscellaneousRevenue 1,786,102 $ 1,470,643 $ 2,798,786 $ 832,479 $ TotalRevenue 6,172,003 $ 1,470,643 $ 2,798,786 $ 832,479 $ Expenditures ContractualServices 266969111Postage 6207 2,695 - -266969111LegalAdvertising 6453 216 - -266969111Planning/Design 6605 149,822 - 12,003 - Planning&designforWilson Avenue-encumberedasof12/31/2023 266969111Printing/CopyingServices6617 2,343 - -266969111OtherProfessionalServices6699 69,215 - 120,000 - KansasBigBrother&BigSisters 266969111OtherEquipmentM&R6899 4,800 - -266969111GrantPayments 6904 140,879 866,801 - - FireSuppression/ADA,AttainableHousingProject,BigBrothers/Sisters TotalContractualServices 369,971 $ 866,801 $ 132,003 $ - $ Commodities 266969111Non-CapRefuseEquipment7617 625,805 - -TotalCommodities 625,805 $ - $ - $ - $ CapitalOutlay 266969111Building-Improvements8103 11,850 - 650266969111 OtherImprovementConstruction8299 277,933 603,842 -266969111HVACEquipment 8504 229,327 - -266969111SewerEquipment 8509 188,401 - 68,847 - SewerEquipment-encumberedasof12/31/2023 266969111FireEquipment 8518 - - - 832,479 FireApparatusordered in2023,willbedeliveredin2025of2026 TotalCapitalOutlay 707,510 $ 603,842 $ 69,497 $ 832,479 $ MiscellaneousExpenses 266969111IntrafundTransfers 9200 1,786,102 - -266969111TransToGeneralFund9201 - - 30,656266969111TransToCapitalProjectsFund9232 695,345 - 600,146266969111TransfertoStreetsProjects9234 535,846 - -266969111TransToSewerFund9240 1,451,424 - 1,134,004266969111GeneralReserves 9399 - - 832,479TotalMiscellaneousExpenses 4,468,716 $ - $ 2,597,286 $ - $ TotalExpenditures 6,172,003 $ 1,470,643 $ 2,798,786 $ 832,479 $ RevenueminusExpenditures - - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget ARPAFund

Page 238

Description:TheCityprovidedandadministeredasingle-employerdefinedpensionfundforpoliceofficersandfirefighters.Theplanwasestablishedbyordinancein1945.In1971,theCityaffiliatedwiththeKansasPoliceand Firemen'sRetirementSystem(KP&F).Atthattime,theCitypensionplanbecameclosedtonewentrants.AllmembersalreadyenrolledintheCity'ssingle-employerdefinedpensionplanweregiventheoptionofjoiningKP&For remainingwiththeCityPlan.AsofDecember31,2021,theplanconsistedofthree(3)beneficiaries,two(2)beneficiariesareintheFirePensionFundandone(1)beneficiaryisinthePolicePensionFund.Bothfundsaresupported byadvalorempropertytaxes.TheGeneralFundabsorbsalloftheadministrativecostsofmaintainingthefunds.

Fund

Notes Revenue Tax Revenue 818282320Current Ad Valorem 4001 14,222 14,020 14,020 6,165 818282320Back Tax Collections 4002 221 220 220 220 Estimate based on 2023 actual 818282320Motor Vehicle Tax 4011 1,669 1,700 1,700 617 2025 estimate from County Clerk's office Total Tax Revenue 16,111 $ 15,940 $ 15,940 $ 7,002 $ Miscellaneous Revenue 818282320Interest Earnings 5801 7,065 200 200 7,000 818282320Balance Forward 5999 - 155,149 159,387 157,725 Projected cash balance at the beginning of the year Total Miscellaneous Revenue 7,065 $ 155,349 $ 159,587 $ 164,725 $ TotalRevenue 23,177 $ 171,289 $ 175,527 $ 171,727 $ Expenditures Personal Services 818282320Pension Payment - Police6119 16,954 18,692 17,802 18,425 Pension payments for one retiree Total Personal Services 16,954 $ 18,692 $ 17,802 $ 18,425 $ Miscellaneous Expenses 818282320General Reserves 9399 - 152,597 157,725 153,302 Total Miscellaneous Expenses - $ 152,597 $ 157,725 $ 153,302 $ TotalExpenditures 16,954 $ 171,289 $ 175,527 $ 171,727 $ RevenueminusExpenditures 6,222 $ - $ - $ - $ Notes Revenue Tax Revenue 818080310Current Ad Valorem 4001 11,003 95,745 95,745 50,246 818080310Back Tax Collections 4002 547 1,000 550 550 Estimate based on 2021 & 2022 YTD actual 818080310Motor Vehicle Tax 4011 1,289 1,271 1,271 5,028 2025 estimate from County Clerk's office Total Tax Revenue 12,839 $ 98,016 $ 97,566 $ 55,824 $ Miscellaneous Revenue 818080310Interest Earnings 5801 11,861 4,000 4,000 11,000 818080310Balance Forward 5999 - 240,988 266,196 295,668 Projected cash balance at the beginning of the year Total Miscellaneous Revenue 11,861 $ 244,988 $ 270,196 $ 306,668 $ TotalRevenue 24,699 $ 343,004 $ 367,762 $ 362,491 $ Expenditures Personal Services 818080310Pension Payment - Fire6118 88,252 118,677 72,094 74,618 Pension payments for two retirees Total Personal Services 88,252 $ 118,677 $ 72,094 $ 74,618 $ Miscellaneous Expenses 818080310General Reserves 9399 - 224,327 295,668 287,874 Total Miscellaneous Expenses - $ 224,327 $ 295,668 $ 287,874 $ TotalExpenditures 88,252 $ 343,004 $ 367,762 $ 362,491 $ RevenueminusExpenditures (63,553) $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget Police Pension Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget City's 2025 mill levy is flat. Police Pension Fund mill decreased 0.03 mills. City's 2025 mill levy is flat. Fire Pension Fund mill decreased 0.16 mills. PoliceandFirePensionFunds

Fire Pension

Page 239

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Police Pension Fund Police Pension 8182-82320 FTEs 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Retiree 1.00 1.00 1.00 1.00 Total Retirees - Police Pension Fund 1.00 1.00 1.00 1.00 Salary - Police Pension Fund 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time - - -Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Police Pension Fund - - -Taxes & Benefits (Pension Payment) 16,954 18,692 17,802 18,425 Total Salary, Taxes & Benefits - Police Pension Fund 16,954 17,010 17,802 18,425 Compare Years - Police Pension Fund Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget - $ 1,738 $ 0.0% 10.2% 2024 Adopted Budget to 2024 Projection - $ (890) $ 0.0% -4.8% 2024 Adopted Budget to 2025 Proposed Budget - $ (267) $ 0.0% -1.4% Notes:Thereisone(1)retireeinthePolicePensionFund. Page 240

2025 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2023 Actual, 2024 Adopted Budget, and 2025 Proposed Budget Fire Pension Fund Fire Pension 8180-80310 FTEs 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Retiree 2.00 2.00 2.00 2.00 Total Retirees - Fire Pension Fund 2.00 2.00 2.00 2.00 Salary - Fire Pension Fund 2023 Actual 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Full Time - - -Overtime - - -Part Time - - -Specialty Assignment Pay - - -Public Safety Holiday Pay - - -Longevity - - -Total Salaries - Fire Pension Fund - - -Taxes & Benefits (Pension Payment) 88,252 118,677 72,094 74,618 Total Salaries, Taxes & Benefits - Fire Pension Fund 88,252 107,970 72,094 74,618 Compare Years - Fire Pension Fund Salary $ Change Benefit $ Change Salary % Change Benefit % Change 2023 Actual to 2024 Adopted Budget - $ 30,425 $ 0.0% 34.5% 2024 Adopted Budget to 2024 Projection - $ (46,583) $ 0.0% -39.3% 2024 Adopted Budget to 2025 Proposed Budget - $ (44,060) $ 0.0% -37.1% Notes:TherearetworetireesintheFirePensionFund Page 241

Sales Tax Funds 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget CIP (Local) Sales Tax Fund County Wide Sales Tax Fund Total Project Funds Revenue Tax Revenue 5,845,635 6,366,296 5,882,179 6,060,560 2,668,786 3,391,774 6,060,560 Intergovernmental Revenue - - - - - -Licenses & Permits - - - - - -Charges for Services - - - - - -Miscellaneous Revenue 645,386 - - - - -Balance Forward (Reserves) - 4,058,006 4,372,357 3,497,335 1,762,714 1,734,621 3,497,335 Total Revenue 6,491,020 $ 10,424,302 $ 10,254,536 $ 9,557,895 $ 4,431,500 $ 5,126,395 $ 9,557,895 $ Expenditures Personal Services - - - - - -Contractual Services - - - - - -Commodities - - - - - -Capital Outlay - - - - - -Debt Service - - - - - -Transfers to Capital Project Funds8,846,895 9,490,427 6,757,201 7,605,974 3,572,773 4,033,201 7,605,974 General Reserves - 933,875 3,497,335 1,951,921 858,727 1,093,194 1,951,921 Total Expenditures 8,846,895 $ 10,424,302 $ 10,254,536 $ 9,557,895 $ 4,431,500 $ 5,126,395 $ 9,557,895 $ Revenue minus Expenditures (2,355,875) $ - $ - $ - $ - $ - $ - $ Sales Tax Funds Budget Summary 2025 Proposed Budget: Sales Tax Funds by Division TransferstoCapitalProjectFunds $7,605,974 80% GeneralReserves $1,951,921 20% CIP(Local)SalesTaxFund $4,431,500 46% CountyWideSales TaxFund $5,126,395 54% 2025Budget:SalesTaxFundsExpendituresbyType 2025Budget:SalesTaxFundsExpendituresbyDivision Page 242

City of Leavenworth, Kansas

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

Notes Revenue TaxRevenue 290505150LocalSalesTax -CIP4008 2,589,194 2,785,727 2,589,194 2,668,786

TotalTaxRevenue 2,589,194 $ 2,785,727 $ 2,589,194 $ 2,668,786 $ MiscellaneousRevenue 290505150SaleofEquipment 5806 17,513 - -290505150SaleofVehicles 5807 5,450 - -290505150InsuranceProceeds 5865 - - -290505150 TransFrom CountywideTaxFund5906 294,546 - -290505150TransFromCapitalProj Fund5932 246,753 - -290505150BalanceForward 5999 - 1,732,072 1,676,813 1,762,714 Projectedcashbalanceatthebeginningoftheyear TotalMiscellaneousRevenue 564,261 $ 1,732,072 $ 1,676,813 $ 1,762,714 $ TotalRevenue 3,153,455 $ 4,517,799 $ 4,266,007 $ 4,431,500 $ Expenditures MiscellaneousExpenses 290505150TransToRecreationFund9202 1,710,636 1,768,887 1,768,887 2,077,894 TransfertoRecreation Fundforrepairs,mtce.,andoperatingdeficit 290505150TransToStreetsFund9204 - - -290505150TransToBond&InterestFund9220 209,663 557,878 478,463 428,288

290505150TransToGrantMatchFund9230 - - -290505150TransToCapitalProjectsFund9232 1,825,360 1,357,075 255,943 1,066,591

290505150TransfertoStreetsProjects9234 - - -290505150GeneralReserves 9399 - 833,959 1,762,714 858,727 TotalMiscellaneousExpenses 3,745,658 $ 4,517,799 $ 4,266,007 $ 4,431,500 $ TotalExpenditures 3,745,658 $ 4,517,799 $ 4,266,007 $ 4,431,500 $ RevenueminusExpenditures (592,204) $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget CIPSalesTaxFund

Page 243

CountyWideSalesTaxFund

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

County Wide Sales Tax Fund

Thisfundcollectscountywidesalesandusetax. Fundsaretransferred totheCapital ProjectsFund,StreetsCapitalProjectFund,ortheBondFund,asneededtocover budgetrequirements.

Notes Revenue TaxRevenue 290606180LocalSales Tax-Countywide4009 3,256,441 3,580,569 3,292,985 3,391,774 TotalTaxRevenue 3,256,441 $ 3,580,569 $ 3,292,985 $ 3,391,774 $ MiscellaneousRevenue 290606180TransFrom CapitalProjFund5932 81,125 - -290606180BalanceForward 5999 - 2,325,934 2,695,544 1,734,621 Projectedcashbalanceatthebeginningoftheyear TotalMiscellaneousRevenue 81,125 $ 2,325,934 $ 2,695,544 $ 1,734,621 $ TotalRevenue 3,337,565 $ 5,906,503 $ 5,988,529 $ 5,126,395 $ Expenditures MiscellaneousExpenses 290606180TransToStreetsFund9204 - - - 196,251 TransfertoStreetsFund,Sidewalk&CurbDivision 290606180TranstoCIPExpensesFund9205 294,546 - -290606180TransToBond&InterestFund9220 1,012,043 842,214 827,503 830,778 TransfertoBondFundtocover2023debtservice 290606180TransToCapitalProjectsFund9232 355,818 1,848,374 2,510,405 1,503,280 TransfertoCapitalProjectsfundforCIPprojects 290606180TransfertoStreetsProjects9234 3,438,830 3,116,000 916,000 1,502,892 TransfertoStreetsCapitalProjectsFundforpavementmanagement,sidewalk,and curbprograms 290606180GeneralReserves 9399 - 99,916 1,734,621 1,093,194 TotalMiscellaneousExpenses 5,101,237 $ 5,906,503 $ 5,988,529 $ 5,126,395 $ TotalExpenditures 5,101,237 $ 5,906,503 $ 5,988,529 $ 5,126,395 $ RevenueminusExpenditures (1,763,672) $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 244

City of Leavenworth, Kansas

Project Funds 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget Capital Projects Fund Street Projects Fund Planning & Grant Matching Total Project Funds Revenue Tax Revenue - - - - - - -Intergovernmental Revenue 558,158 3,092,956 2,280,091 1,334,102 - 485,000 849,102 1,334,102 Licenses & Permits - - - - - - -Charges for Services 708 - - - - - -Miscellaneous Revenue 8,985,126 14,704,783 11,777,000 4,695,669 2,569,871 1,502,892 622,906 4,695,669 Balance Forward (Reserves) - 3,700,743 6,055,232 331,857 - 331,857 - 331,857 Total Revenue 9,543,993 $ 21,498,482 $ 20,112,323 $ 6,361,628 $ 2,569,871 $ 2,319,749 $ 1,472,008 $ 6,361,628 $ Expenditures Personal Services 1,050 - - - - - -Contractual Services 1,073,247 300,000 300,000 560,000 560,000 - - 560,000 Commodities 376,939 - - - - - -Capital Outlay 2,924,688 19,399,751 18,857,560 5,475,400 2,009,871 2,319,749 1,145,780 5,475,400 Debt Service 56,775 - - - - - -Miscellaneous 1,379,495 - - - - - -General Reserves - 1,798,731 954,763 326,228 - - 326,228 326,228 Total Expenditures 5,812,194 $ 21,498,482 $ 20,112,323 $ 6,361,628 $ 2,569,871 $ 2,319,749 $ 1,472,008 $ 6,361,628 $ Revenue minus Expenditures 3,731,798 $ - $ - $ - $ - $ - $ - $ - $ Project Funds Budget Summary 2025 Proposed Budget: Project Funds by Division ContractualServices $560,000 9% CapitalOutlay $5,475,400 86% GeneralReserves $326,228 5% CapitalProjectsFund $2,569,871 40% StreetProjectsFund $2,319,749 37% Planning&Grant Matching $1,472,008 23% 2025Budget:ProjectFundsExpendituresbyType 2025Budget:ProjectFundsExpendituresbyDivision Page 245

Capital Projects Fund

Notes Revenue IntergovernmentalRevenue 393232290FederalGrants 4207 41,629 - -393232290StateGrants 4208 39,319 - -TotalIntergovernmentalRevenue 80,947 $ - $ - $ - $ ChargesforServices 393232290Bonds&Fines 5501 100 - -393232290AdmissionFees 5610 1,340 - -393232290ProgramIncome 5713 (732) - -TotalChargesforServices 708 $ - $ - $ - $ MiscellaneousRevenue 393232290InterestEarnings 5801 1,334 - -393232290SaleofEquipment 5806 23,099 - -393232290SaleofVehicles 5807 241,094 - -393232290SaleofBonds 5851 - 4,500,000 5,000,000 - G.O. BondtofundFireStation#3 393232290ContributionRev 5863 65 - -393232290InsuranceProceeds 5865 76,885 - -393232290LoanProceeds 5866 - - -393232290Other-Miscellaneous5899 107,500 - -393232290IntrafundTransfers 5900 15,258 - -393232290TransFromGeneralFund5901 - 1,300,000 1,500,000TransferfromGeneralFundforencumbranceforFireApparatus. Orderin2024,will bedelivered in2026or2027 393232290TransFromCIPFund5905 1,825,360 1,357,075 255,943 1,066,591 TransferfromLocalSalesTax FundtopayforCIPprojects 393232290 TransFrom CountywideTaxFund5906 355,818 1,848,374 2,510,405 1,503,280 TransferfromCountywideSales TaxFundtopay forCIPProjects 393232290TransFromBlightFund5964 6,600 - -393232290TransferfromARPA 5969 695,345 - 600,146393232290BalanceForward 5999 - 879,968 888,466TotalMiscellaneousRevenue 3,348,357 $ 9,885,417 $ 10,754,960 $ 2,569,871 $ TotalRevenue 3,430,013 $ 9,885,417 $ 10,754,960 $ 2,569,871 $ Expenditures PersonalServices 393232290FullTime 6101 1,050 - -TotalPersonalServices 1,050 $ - $ - $ - $ ContractualServices 393232290LegalAdvertising 6453 472 - -393232290Planning/Design 6605 24,615 - -393232290Admin&Supervision6607 720 - -393232290ITServices 6623 16,403 - -393232290LaboratoryServices 6624 63 - -393232290OtherProfessionalServices6699 81,204 - - 110,000

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget CapitalProjectsFund

Page 246

Description:TheCapitalProjectsFundaccountsfortheCity'sequipmentpurchasesandconstructionprojectsthatarenototherwiseaccountedforintheStreetProjectFund,theGrantMatchingCapitalProjectFund,theARPA Fund,theSewerFund,theRefuseFund,ortheStormWaterCapitalProjectFund.FundingfortheCapitalProjectsFundcomesfromtransfersfromtheCIPandCountywideSalesTaxFunds,BondIssuances,andtransfersfromthe GeneralFund.The2024-2028CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Description:

Notes Capital Projects Fund 2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget CapitalProjectsFund

393232290VehicleLease 6706 298,782 300,000 300,000 450,000 393232290OtherRental 6799 776 - -393232290Building/GroundsM&R6802 62,500 - -393232290VehicleM&R 6861 16,702 - -393232290VehicleLicenseFees6902 840 - -393232290GrantPayments 6904 38,269 - -393232290Sales Tax 6907 116 - -393232290OtherOperatingExpenses6917 43,008 - -TotalContractualServices 584,469 $ 300,000 $ 300,000 $ 560,000 $ Commodities 393232290SafetyMaterials 7314 291 - -393232290Non-CapITEquipment7406 105,142 - -393232290Non-CapPoliceEquipment7607 113,687 - -393232290Non-CapTelephoneEquipment7613 476 - -393232290Non-CapFireEquipment7618 47,823 - -TotalCommodities 267,419 $ - $ - $ - $ CapitalOutlay 393232290Building-NewConstruction8101 333,510 - -393232290Building-Improvements8103 310,766 - - 638,728 393232290SidewalkConstruction8201 46,111 - - 45,000 393232290 OtherImprovementConstruction8299 - 9,585,417 10,454,960 259,552 2024CIPProjectsincludes$5.0million forFireStation #3 393232290ITEquipment 8306 - - - 152,000 393232290PoliceEquipment 8507 - - - 207,000 393232290ParksEquipment 8515 108,232 - - 97,302 393232290StreetsEquipment 8516 389,054 - - 200,000 393232290FireEquipment 8518 34,977 - - 361,000 393232290OtherEquipment 8599 - - - 49,289 TotalCapitalOutlays 1,222,650 $ 9,585,417 $ 10,454,960 $ 2,009,871 $ DebtService 393232290Interest 9002 18,329 - -TotalDebtService 18,329 $ - $ - $ - $ MiscellaneousExpenses 393232290IntrafundTransfers 9200 15,258 - -393232290TransToGeneralFund9201 30,844 - -393232290TranstoCIPExpensesFund9205 246,753 - -393232290TransToCountywideTaxFnd9206 81,125 - -TotalMiscellaneousExpenses 373,980 $ - $ - $ - $ TotalExpenditures 2,467,897 $ 9,885,417 $ 10,754,960 $ 2,569,871 $ RevenueminusExpenditures 962,116 $ - $ - $ - $ Page 247

TheCapitalProjectsFundaccountsfortheCity'sequipmentpurchasesandconstructionprojectsthatarenototherwiseaccountedforintheStreetProjectFund,theGrantMatchingCapitalProjectFund,theARPA Fund,theSewerFund,theRefuseFund,ortheStormWaterCapitalProjectFund.FundingfortheCapitalProjectsFundcomesfromtransfersfromtheCIPandCountywideSalesTaxFunds,BondIssuances,andtransfersfromthe GeneralFund.The2024-2028CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Description:TheStreetsCapitalProjectsFundaccountsfortheCity'sstreetinfrastructureprojects,includingtheannualPavementManagementProgram.FundingfortheStreetsCapitalProjectsFundcomesfromtransfersfrom theCIPandCountywideSalesTaxFunds,stateand/orfederalgrants,theFederalFundExchange(FFE)program,BondIssuances,andatransferfromtheStormWaterCapitalProjectFund.The2024-2028CIPBudgetcontains informationaboutallofthebudgetedprojects.

Capital Projects Fund

Notes Revenue IntergovernmentalRevenue 393434296StateGrants 4208 - 1,000,000 - - Matchingfundsforthe4thStreetfromSenecatoChoctawProject 393434296FFEFunds 4218 455,196 477,956 465,091 485,000 FFEFundsreceivedannuallyfromtheState TotalIntergovernmentalRevenue 455,196 $ 1,477,956 $ 465,091 $ 485,000 $ MiscellaneousRevenue 393434296 TransFrom CountywideTaxFund5906 3,438,830 3,116,000 916,000 1,502,892 393434296TransferfromSpecialProjects5933 1,005,515 - -393434296TransFromStormwater5941 - 1,000,000 - - TransferfromStormwaterFundtopayforStormportionof4thStreetProject 393434296TransFromCommunityGrants5967 67,750 - -393434296TransferfromARPA 5969 535,846 - -393434296BalanceForward 5999 - 2,820,775 5,166,766 331,857 Cashbalanceavailableatthebeginningoftheyear TotalMiscellaneousRevenue 5,047,941 $ 6,936,775 $ 6,082,766 $ 1,834,749 $ TotalRevenue 5,503,137 $ 8,414,731 $ 6,547,857 $ 2,319,749 $ Expenditures ContractualServices 393434296LegalAdvertising 6453 413 - -393434296Planning/Design 6605 203,457 - -393434296OtherProfessionalServices6699 18,567 - -TotalContractualServices 222,436 $ - $ - $ - $ Commodities 393434296Non-CapOtherImprovements7702 84,050 - -393434296Non-CapSidewalkCostShare7703 25,470 - -TotalCommodities 109,520 $ - $ - $ - $ CapitalOutlays 393434296Right-Of-Way 8002 48,700 - -393434296SidewalkConstruction8201 69,640 416,000 416,000 219,749 Annualsidewalkandcurbprograms 393434296StreetConstruction 8203 1,583,698 2,000,000 2,000,000 2,100,000 AnnualPavementManagementProgram 393434296 OtherImprovementConstruction8299 - 5,200,000 3,800,000 - 4thStreetSenecatoChoctawproject TotalCapitalOutlays 1,702,038 $ 7,616,000 $ 6,216,000 $ 2,319,749 $ DebtService 393434296Interest 9002 38,446 - -TotalDebtService 38,446 $ - $ - $ - $ MiscellaneousExpenses 393434296GeneralReserves 9399 - 798,731 331,857TotalMiscellaneousExpenses - $ 798,731 $ 331,857 $ - $ TotalExpenditures 2,072,440 $ 8,414,731 $ 6,547,857 $ 2,319,749 $ RevenueminusExpenditures 3,430,697 $ - $ - $Streets

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget StreetsCapitalProjectsFund

Page 248

GrantMatchingCapitalProjectsFund

Description:TheGrantMatchingCapitalProjectsFundaccountsfortheCity'sinfrastructureprojectsthatareprimarilyfundedbystateand/orfederalmatchinggrants.Amatchinggrantisagrantthatrequiressomeparticipation bytheCity.Forexample,theCitymayhavea$1,000,000projectthatcanbemostlyfundedwitha$900,000federalgrantaslongastheCitycontributes10%or$100,000.FundingsourcesfortheGrantMatchingCapitalProjects Fundincludestateand/orfederalgrantsandtransfersfromtheGeneralFund.The2024-2028CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Grant Matching Capital Projects Fund

Notes Revenue IntergovernmentalRevenue 393030280FederalGrants 4207 22,014 $ - $ - $ - $ 393030280StateGrants 4208 - 1,615,000 1,815,000 849,102 KDOTGrantsforVilasStreetProjectandSS4AActionPlan TotalIntergovernmentalRevenue 22,014 $ 1,615,000 $ 1,815,000 $ 849,102 $ MiscellaneousRevenue 393030280TransFrom GeneralFund5901 588,828 1,583,334 994,506 - Fundstransferred fromGeneralFundforqualifyformatchinggrants 3930-90-30-280-5999-30280BalanceForward 5999 - - - 622,906 MiscellaneousRevenue 588,828 $ 1,583,334 $ 994,506 $ 622,906 $ TotalRevenue 610,843 $ 3,198,334 $ 2,809,506 $ 1,472,008 $ Expenditures ContractualServices 393030280LegalAdvertising 6453 27 - -393030280Planning/Design 6605 238,824 - -393030280OtherProfessionalServices6699 27,491 - -TotalContractualServices 266,342 $ - $ - $ - $ CapitalOutlay 393030280 OtherImprovementConstruction8299 - 2,198,334 2,186,600 1,145,780 VilasStreetProject;SS4AActionPlan,andIntersection at10th/ Limit(design) TotalCapitalOutlay - $ 2,198,334 $ 2,186,600 $ 1,145,780 $ MiscellaneousExpenses 393030280GeneralReserves 9399 - 1,000,000 622,906 326,228 Reservesavailableforfuturematchinggrants TotalMiscellaneousExpenses - $ 1,000,000 $ 622,906 $ 326,228 $ TotalExpenditures 266,342 $ 3,198,334 $ 2,809,506 $ 1,472,008 $ RevenueminusExpenditures 344,501 - - -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 249

Auto TIF Fund

Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Dept Request 2025 Proposed Budget TIF - Luxury & Import CID TIF - Zeck CID TIF - Zeck Sales Tax TIF - Zeck Property Tax Total Auto TIF Fund Revenue Tax Revenue 624,326 787,894 787,894 - 820,000 82,000 550,000 78,000 110,000 820,000 Intergovernmental Revenue - - - - - - - - -Licenses & Permits - - - - - - - - -Charges for Services - - - - - - - - -Miscellaneous Revenue - - - - - - - - -Balance Forward (Reserves) - 92,013 92,013 - - - - - -Total Revenue 624,326 $ 879,906 $ 879,906 $ - $ 820,000 $ 82,000 $ 550,000 $ 78,000 $ 110,000 $ 820,000 $ Expenditures Personal Services - - - - - - - - -Contractual Services 582,366 879,906 879,906 - 820,000 82,000 550,000 78,000 110,000 820,000 Commodities - - - - - - - - -Capital Outlay - - - - - - - - -Debt Service - - - - - - - - -Miscellaneous - - - - - - - - -General Reserves (see note) - - - - - - - - -Total Expenditures 582,366 $ 879,906 $ 879,906 $ - $ 820,000 $ 82,000 $ 550,000$ 78,000 $ 110,000 $ 820,000 $ Revenue minus Expenditures 41,960 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Auto TIF Fund Budget Summary 2025 Proposed Budget: Auto Fund by Division ContractualServices $820,000 100% TIF-Luxury&ImportCID $82,000 10% TIF-ZeckCID $550,000 67% TIF-ZeckSalesTax $78,000 10% TIF-ZeckPropertyTax $110,000 13% 2025Budget:AutoTIFFundExpendituresbyType 2025Budget:AutoTIFFundExpendituresbyDivision Page 250

City of Leavenworth, Kansas

2025

AutoTIFFund-Luxury&ImportCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedforandremittedtothedeveloperoftheLuxuryandImportTIFproject.

Auto TIF - Luxury & Import CID

Notes Revenue Tax Revenue 860707181Local Sales Tax - CID 4014 81,122 74,000 74,000 82,000 CID Tax is additional sales tax charged within the TIFDistrict Total Tax Revenue 81,122 $ 74,000 $ 74,000 $ 82,000 $ Miscellaneous Revenue 860707181Balance Forward 5999 - 55,386 55,386Total Miscellaneous Revenue - $ 55,386 $ 55,386 $ -$ TotalRevenue 81,122 $ 129,386 $ 129,386 $ 82,000 $ Expenditures Contractual Services 860707181Legal Advertising 6453 - - -860707181Legal Services 6602 - - -860707181Admin & Supervision6607 - 5,000 5,000 5,000 This is an Admin fee the City charges the TIF 860707181Operating Transfers 6998 - 124,386 124,386 77,000 Remittance to the developer Total Contractual Services - $ 129,386 $ 129,386 $ 82,000 $ TotalExpenditures - $ 129,386 $ 129,386 $ 82,000 $ RevenueminusExpenditures 81,122 $ - $ - $ -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 251

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

Auto TIF - Zeck CID

Notes Revenue Tax Revenue 860707184Local Sales Tax - CID 4014 356,830 480,000 480,000 550,000 CID Tax is additional sales tax charged within the TIFDistrict Total Tax Revenue 356,830 $ 480,000 $ 480,000 $ 550,000 $ Miscellaneous Revenue 860707184Balance Forward 5999 - 36,627 36,627Total Miscellaneous Revenue - $ 36,627 $ 36,627 $ - $ TotalRevenue 356,830 $ 516,627 $ 516,627 $ 550,000 $ Expenditures Contractual Services 860707184Admin & Supervision6607 - - 5,000 5,000 This is an Admin fee the City charges the TIF 860707184Operating Transfers 6998 395,992 516,627 511,627 545,000 Remittance to the developer Total Contractual Services 395,992 $ 516,627 $ 516,627 $ 550,000 $ TotalExpenditures 395,992 $ 516,627 $ 516,627 $ 550,000 $ RevenueminusExpenditures (39,161) $ - $ - $ -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 252

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

Auto TIF - Zeck Sales Tax

Notes Revenue Tax Revenue 860707185Local Sales Tax 4007 38,400 64,956 64,956 39,000 When sales tax collections exceed base year, a portion of the City's portion of sales tax is transferred to the TIF 860707185Local Sales Tax - CIP 4008 38,400 64,937 64,937 39,000 CID Tax is additional sales tax charged within the TIFDistrict Total Tax Revenue 76,799 $ 129,894 $ 129,894 $ 78,000 $ TotalRevenue 76,799 $ 129,894 $ 129,894 $ 78,000 $ Expenditures Contractual Services 860707185Admin & Supervision6607 5,000 5,000 5,000 5,000 This is an Admin fee the City charges the TIF 860707185Operating Transfers 6998 71,799 124,894 124,894 73,000 Remittance to the developer Total Contractual Services 76,799 $ 129,894 $ 129,894 $ 78,000 $ TotalExpenditures 76,799 $ 129,894 $ 129,894 $ 78,000 $ RevenueminusExpenditures - $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 253

TIFFunds

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

Auto TIF - Zeck Property Tax

Notes Revenue Tax Revenue 860707186Tax Increment Taxes4010 109,575 104,000 104,000 110,000 Property Tax in excess of base year property taxes are transferred to the TIF Total Tax Revenue 109,575 $ 104,000 $ 104,000 $ 110,000 $ TotalRevenue 109,575 $ 104,000 $ 104,000 $ 110,000 $ Expenditures Contractual Services 860707186Operating Transfers 6998 109,575 104,000 104,000 110,000 Remittance to the developer Total Contractual Services 109,575 $ 104,000 $ 104,000 $ 110,000 $ TotalExpenditures 109,575 $ 104,000 $ 104,000 $ 110,000 $ RevenueminusExpenditures - $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

Page 254

City of Leavenworth, Kansas

2025 Proposed Budget

Hotel

Fund

TIF

2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget TIFDowntown TIFDowntown CID TIF - North Gateway CID TIF - 615 Metro Redevelop ment TIF - 4th & Metro Total Hotel TIF Fund

Tax Revenue 827,469 515,000 515,000 754,600 155,000 102,000 113,000 38,300 346,300 754,600 Intergovernmental Revenue - - - - - - - - -Licenses & Permits - - - - - - - - -Charges for Services - - - - - - - - -Miscellaneous Revenue - - - - - - - - -Balance Forward (Reserves) - 616,016 616,016 364,781 364,781 - - - - 364,781 Total Revenue 827,469 $ 1,131,016 $ 1,131,016 $ 1,119,381 $ 519,781 $ 102,000 $ 113,000 $ 38,300 $ 346,300 $ 1,119,381 $ Expenditures Personal Services - - - - - - - - -Contractual Services 943,622 766,235 766,235 599,600 - 102,000 113,000 38,300 346,300 599,600 Commodities - - - - - - - - -Capital Outlay - - - - - - - - -Debt Service - - - - - - - - -Miscellaneous 7,595 - - - - - - - -General Reserves - 364,781 364,781 519,781 519,781 - - - - 519,781 Total Expenditures 951,217 $ 1,131,016 $ 1,131,016 $ 1,119,381 $ 519,781$ 102,000 $ 113,000$ 38,300$ 346,300$ 1,119,381$ Revenue minus Expenditures (123,749) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Hotel TIF Fund Budget Summary 2025 Proposed Budget: Hotel TIF Fund by Division ContractualServices $599,600 54% General Reserves $519,781 46% TIFDowntown $519,781… TIF-DowntownCID $102,000 9% TIF-615Metro Redevelopment $38,300 3% TIF-4th&Metro $346,300 31% 2025Budget:HotelTIFFundExpendituresbyType2025Budget:HotelTIFFundExpendituresbyDivision Page 255

Revenue

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

Hotel TIF - Downtown

Notes Revenue Tax Revenue 860808200Tax Increment Taxes4010 154,511 140,000 140,000 155,000 Property Tax in excess of base year property taxes are transferred to the TIF Total Tax Revenue 154,511 $ 140,000 $ 140,000 $ 155,000 $ Miscellaneous Revenue 860808200Balance Forward 5999 - 224,781 224,781 364,781 Total Miscellaneous Revenue - $ 224,781 $ 224,781 $ 364,781 $ TotalRevenue 154,511 $ 364,781 $ 364,781 $ 519,781 $ Expenditures Contractual Services 860808200Operating Transfers 6998 - - - - Taxes collected paid off Bond used to develop TIF property Total Contractual Services - $ - $ - $ - $ Miscellaneous Expenses 860808200Trans To Bond & Interest Fund9220 - - - - The Bond was paid off in 2022 860808200General Reserves 9399 - 364,781 364,781 519,781 Total Miscellaneous Expenses - $ 364,781 $ 364,781 $ 519,781 $ TotalExpenditures - $ 364,781 $ 364,781 $ 519,781 $ RevenueminusExpenditures 154,511 $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 256

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

Hotel TIF - Downtown CID

Notes Revenue Tax Revenue 860808201Local Sales Tax - CID4014 93,842 88,000 88,000 102,000 CID Tax is additional sales tax charged within the TIFDistrict Total Tax Revenue 93,842 $ 88,000 $ 88,000 $ 102,000 $ Miscellaneous Revenue 860808201Balance Forward 5999 - 5,053 5,053Total Miscellaneous Revenue - $ 5,053 $ 5,053 $ - $ TotalRevenue 93,842 $ 93,053 $ 93,053 $ 102,000 $ Expenditures Contractual Services 860808201Admin & Supervision6607 2,645 5,000 5,000 5,000 This is an Admin fee the City charges the TIF 860808201Operating Transfers 6998 75,918 88,053 88,053 97,000 Remittance to the developer Total Contractual Services 78,562 $ 93,053 $ 93,053 $ 102,000 $ TotalExpenditures 78,562 $ 93,053 $ 93,053 $ 102,000 $ RevenueminusExpenditures 15,280 $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 257

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

Hotel TIF - North Gateway CID

Notes Revenue Tax Revenue 860808206Local Sales Tax - CID 4014 112,586 106,000 106,000 113,000 CID Tax is additional sales tax charged within the TIFDistrict Total Tax Revenue 112,586 $ 106,000 $ 106,000 $ 113,000 $ Miscellaneous Revenue 860808206Balance Forward 5999 - 10,403 10,403Total Miscellaneous Revenue - $ 10,403 $ 10,403 $ - $ TotalRevenue 112,586 $ 116,403 $ 116,403 $ 113,000 $ Expenditures Contractual Services 860808206Admin & Supervision6607 3,194 5,000 5,000 5,000 This is an Admin fee the City charges the TIF 860808206Operating Transfers 6998 120,120 111,403 111,403 108,000 Remittance to the developer Total Contractual Services 123,314 $ 116,403 $ 116,403 $ 113,000 $ TotalExpenditures 123,314 $ 116,403 $ 116,403 $ 113,000 $ RevenueminusExpenditures (10,728) $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 258

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

Hotel TIF - 612 Metro Redevelopment

Notes Revenue Tax Revenue 860808207Local Sales Tax 4007 24,869 - -860808207Local Sales Tax - CIP 4008 24,869 - -860808207Local Sales Tax - CID 4014 70,576 65,000 65,000 38,300 CID Tax is additional sales tax charged within the TIFDistrict Total Tax Revenue 120,315 $ 65,000 $ 65,000 $ 38,300 $ Miscellaneous Revenue 860808207Balance Forward 5999 - 68,163 68,163Total Miscellaneous Revenue - $ 68,163 $ 68,163 $ - $ TotalRevenue 120,315 $ 133,163 $ 133,163 $ 38,300 $ Expenditures Contractual Services 860808207Admin & Supervision6607 5,000 - - 5,000 860808207Operating Transfers 6998 206,278 133,163 133,163 33,300 Remittance to the developer Total Contractual Services 211,278 $ 133,163 $ 133,163 $ 38,300 $ Miscellaneous Expenses 860808207Trf To Economic Development9203 7,595 - -Total Miscellaneous Expenses 7,595 $ - $ - $ - $ TotalExpenditures 211,278 $ 133,163 $ 133,163 $ 38,300 $ RevenueminusExpenditures (90,964) $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 259

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,theHotelTIFFund,and theRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthevarioustaxincrementfinancing agreements. HotelTIF-4th&Metropolitan:ThisdivisionaccountsfortheTaxIncrementPropertyTaxcollectedandremittedtothedeveloperofthe4th&MetropolitanTIFProject.

Hotel TIF - 4th & Metropolitan

Notes Revenue Tax Revenue 860808190Tax Increment Taxes4010 346,214 116,000 116,000 346,300 Property Tax in excess of base year property taxes are transferred to the TIF Total Tax Revenue 346,214 $ 116,000 $ 116,000 $ 346,300 $ Miscellaneous Revenue 860808190Other - Miscellaneous5899 - - - - 2022: Transfer from Escrow after Bond was paid off 860808190Balance Forward 5999 - 307,615 307,615Total Miscellaneous Revenue - $ 307,615 $ 307,615 $ - $ TotalRevenue 346,214 $ 423,615 $ 423,615 $ 346,300 $ Expenditures Contractual Services 860808190Operating Transfers 6998 530,468 423,615 423,615 346,300 Remittance to the developer Total Contractual Services 530,468 $ 423,615 $ 423,615 $ 346,300 $ TotalExpenditures 530,468 $ 423,615 $ 423,615 $ 346,300 $

(184,254) $ - $ - $ - $

RevenueminusExpenditures

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget TIFFunds

Page 260

City of Leavenworth, Kansas

Retail TIF Fund 2025 Proposed Budget 2023 Actual Expenses 2024 Adopted Budget 2024 Projection 2025 Proposed Budget TIF - Price Chopper Incentives TIF - MAPS Incentives Total Retail TIF Fund Revenue Tax Revenue 131,296 136,000 136,000 195,000 195,000 - 195,000 Intergovernmental Revenue - - - - - -Licenses & Permits - - - - - -Charges for Services - - - - - -Miscellaneous Revenue 33 - - - - -Balance Forward (Reserves) - 8,124 4,920 - - -Total Revenue 131,328 $ 144,124 $ 140,920 $ 195,000 $ 195,000 $ - $ 195,000 $ Expenditures Personal Services - - - - - -Contractual Services 134,287 144,124 140,920 195,000 195,000 - 195,000 Commodities - - - - - -Capital Outlay - - - - - -Debt Service - - - - - -Miscellaneous - - - - - -General Reserves (see note) - - - - - -Total Expenditures 134,287 $ 144,124 $ 140,920 $ 195,000 $ 195,000 $ - $ 195,000 $ Revenue minus Expenditures (2,959) $ - $ - $ - $ - $ - $ - $ Retail TIF Fund Budget Summary 2025 Proposed Budget: Retail TIF Fund by Division ContractualServices $195,000 100% 2025Budget:RetailTIFFundExpendituresbyType TIF-PriceChopperIncentives $195,000 100% 2025Budget:RetailTIFFundExpendituresbyDivision Page 261

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

Retail TIF - Price Chopper

Notes Revenue TaxRevenue 860909209CurrentAdValorem 4001 - 74,000 74,000 - PropertyTaxinexcessofbaseyearpropertytaxes aretransferred totheTIF 860909209LocalSales Tax 4007 1,734 2,000 2,000 20,000 When salestax collectionsexceedbaseyear,aportionoftheCity'sportion ofsales tax istransferredtotheTIF 860909209LocalSales Tax-CIP 4008 578 2,000 2,000 20,000 When salestax collectionsexceedbaseyear,aportionoftheCity'sportion ofsales tax istransferredtotheTIF 860909209TaxIncrementTaxes4010 74,162 - - 75,000 860909209LocalSales Tax-CID4014 54,821 58,000 58,000 80,000 CIDTaxisadditionalsales tax chargedwithintheTIFDistrict TotalTaxRevenue 131,296 $ 136,000 $ 136,000 $ 195,000 $ MiscellaneousRevenue 860909209Other-Miscellaneous5899 - - -860909209BalanceForward 5999 - 4,920 4,920TotalMiscellaneousRevenue - $ 4,920 $ 4,920 $ - $ TotalRevenue 131,296 $ 140,920 $ 140,920 $ 195,000 $ Expenditures ContractualServices 860909209Admin&Supervision6607 3,138 5,000 5,000 5,000 ThisisanAdminfeetheCitychargestheTIF 860909209OperatingTransfers 6998 128,914 135,920 135,920 190,000 Remittancetothedeveloper TotalContractualServices 132,052 $ 140,920 $ 140,920 $ 195,000 $ TotalExpenditures 132,052 $ 140,920 $ 140,920 $ 195,000 $ RevenueminusExpenditures (756) $ - $ - $ -

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

TIFFunds

Page 262

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

Retail TIF - MAPS

Notes Revenue MiscellaneousRevenue 860909211Other-Miscellaneous5899 33 - -860909211BalanceForward 5999 - 3,204 -TotalMiscellaneousRevenue 33 $ 3,204 $ - $ - $ TotalRevenue 33 $ 3,204 $ - $ - $ Expenditures ContractualServices 860909211Postage 6207 - - -860909211LegalAdvertising 6453 - - -860909211LegalServices 6602 - - -860909211OperatingTransfers 6998 2,236 3,204 - - Remittancetothedeveloper TotalContractualServices 2,236 $ 3,204 $ - $ - $ TotalExpenditures 2,236 $ 3,204 $ - $ - $ RevenueminusExpenditures (2,203) $ - $ - $ - $

2023Actual 2024Adopted Budget 2024Projection 2025Proposed Budget

TIFFunds

Page 263

GeneralFundOverview

ThetabletotheleftprovidesanoverviewoftheGeneralFundrevenuesandexpendituresfor2023Actual, 2024AdoptedBudget,2024Projection,and2025ProposedBudget.

Thetablebelowbreaksoutthe2025GeneralFundProposedBudgetbyFunction.Severalofthebelow functionsarecomprisedofmorethanonedepartmentordivisionasfollows:

CityCommission:CityCommission

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

2025ProposedBudget: GeneralFundbyFunction

GeneralFund

2023Actual Expenses 2024Adopted Budget 2024Projection 2025Proposed Budget Revenue Tax Revenue 18,264,224 19,710,495 18,321,429 18,645,177 Intergovernmental Revenue 188,999 386,697 399,706 397,300 Licenses & Permits 433,695 436,555 453,982 423,850 Charges for Services 2,128,609 2,255,842 2,119,042 2,154,405 Miscellaneous Revenue 1,841,835 399,950 1,804,706 1,319,375 Balance Forward (Reserves) - 10,155,304 9,427,610 7,273,199 TotalRevenue 22,857,361 $ 33,344,844 $ 32,526,476 $ 30,213,306 $ Expenditures PersonalServices 16,085,711 18,051,538 17,455,046 19,344,372 Contractual Services 3,548,672 4,073,445 4,065,285 4,387,788 Commodities 1,085,367 1,222,615 1,220,440 1,204,097 Capital Outlay 37,544 18,000 18,000 1,500 Debt Service - - -Miscellaneous 588,828 3,056,821 2,494,506General & Capital Reserves - 6,922,425 7,273,199 5,275,549 TotalExpenditures 21,346,122 $ 33,344,844 $ 32,526,476 $ 30,213,306 $ RevenueminusExpenditures 1,511,240 $ - $ - $ - $ City Commission CityAdmin Information Technology CityClerk Human Resources Finance& General Revenue Police Fire Engineering Municipal ServiceCenter Planning& Community Development TotalGeneral Fund Revenue Tax Revenue - - - - - 18,600,177 - - - - 45,000 18,645,177 Intergovernmental Revenue - - - - - 94,700 302,600 - - - - 397,300 Licenses & Permits - - - 96,250 - - - 18,500 287,100 - 22,000 423,850 Charges for Services - 400,000 - 15,700 - 734,738 136,567 7,700 5,050 854,400 250 2,154,405 Miscellaneous Revenue - - - 75 - 1,300,000 5,700 3,200 2,400 - 8,000 1,319,375 Balance Forward (Reserves) - - - - - 7,273,199 - - - - - 7,273,199 TotalRevenue -$ 400,000 $ - $ 112,025 $ -$ 28,002,814 $ 444,867 $ 29,400 $ 294,550 $ 854,400 $ 75,250 $ 30,213,306 $ Expenditures PersonalServices 33,874.83 877,745 377,578 289,820 366,487 657,444 8,850,105 5,914,244 996,374 287,079 693,621 19,344,372 Contractual Services 46,100.00 249,355 703,554 225,250 67,050 156,900 1,459,419 268,365 793,275 230,920 187,600 4,387,788 Commodities 2,200.00 10,050 13,000 3,000 2,800 5,600 351,772 152,200 37,275 617,300 8,900 1,204,097 Capital Outlay - - - - - - - - 1,500 - - 1,500 General & Capital Reserves - - - - - 5,275,549 - - - - - 5,275,549 TotalExpenditures 82,175 $ 1,137,150 $ 1,094,132 $ 518,070 $ 436,337 $ 6,095,493 $ 10,661,296 $ 6,334,809 $ 1,828,424 $ 1,135,299 $ 890,121 $ 30,213,306 $ RevenueminusExpenditures (82,175) $ (737,150) $ (1,094,132) $ (406,045) $ (436,337) $ 21,907,321 $ (10,216,429) $ (6,305,409) $ (1,533,874) $ (280,899) $ (814,871) $ -$

CityofLeavenworth,Kansas

2025ProposedBudget

Page 264

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.



Page 265

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.

Page 266

PurchasingPolicy

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

RevenueControlPolicy

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

Page 267

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

Page 268

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.

Page 269

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.

Page 270

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.

Page 271

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.

Page 272

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.

Page 273

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.

Page 274

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.

Page 275

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.

Page 276

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.

Page 277

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

Page 278

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

Page 279

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

Page 280