2024 Proposed Annual Budget and Capital Improvement Plan for the City of Leavenworth, Kansas

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Staff Responsible for the 2024 Proposed Budget Include:

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Sarah Bodensteiner, City Clerk Officer

Paul Kramer, City Manager

Karen Parker, Senior Accountant

Penny Holler, Assistant City Manager

Roberta Beier, Finance Director

Melissa Bower, Public Information

Stephanie Alexander, Accountant II

Andrew See, Deputy Finance Director

Pam Cline, Accountant

Mission Statement

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

City of Leavenworth Organization Chart

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Community Profile

History, Size, and Location

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

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

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

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

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

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

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

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

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

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

Land Use

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

Federal Presence

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

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. In 2020, the Federal Bureau of Prisons announced construction of a new $360 million prison in Leavenworth. Work is scheduled to begin in fall 2023. The United States Disciplinary Barracks, which is located on the fort and is the military’s only maximum-security facility, and the Midwest Joint Regional Correctional Facility are both military facilities. The Kansas Department of Corrections operates the Lansing Correctional Facility located in Lansing, Kansas, a neighboring city.

These facilities provide strong financial stability to the City.

Education

Primary and secondary

Two 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.

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.

2020 American Community Survey/U.S. Census 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:

 Grand opening of several small businesses including two arts establishments and two microbreweries in the downtown

 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 with regional partners launched 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

 Several ADA Accessible Grants awarded to local businesses that were used to make improvements such as ramps and handrails

 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 within Kansas’s 2nd U.S. Congressional District, the 5th District of the Kansas Senate, and the 40th, 41st , and 42nd districts of the Kansas House of Representatives.

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.

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

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

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

The City provides a full range of services, including:

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

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

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

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

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

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

Media

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

 The Leavenworth Times is the city’s daily newspaper and is published by Gannett Co., Inc. Gannett Co., Inc., also publishes The Fort Leavenworth Lamp. The Fort Leavenworth Lamp is a weekly newspaper on contract with the U.S. army that covers local military 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 2022, the most recent data available (in Thousands):

Transportation Facilities

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

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

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

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

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

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

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

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

The City is home to several museums such as:

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

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

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

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

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

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

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

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

CapitalProjects Fund(funding sources are local andcountywide sales anduses tax)

Countywide sales tax revenue (fund #2906)

Less transfer to Debt Fund for Thornton Street

Less transfer to Debt Fund for parks temp note

Less Transfer to Debt Fund for Fire Station #3 (new debt - 20 year bond)

Less transfer to Street Fund for sidewalk program

Less transfer to Street Fund for curb program

Less transfer to Street Fund for pavement management program

Less 15% to Economic Development Fund

Netcountywide sales taxrevenue available tofundCIP after transfers-out

Projected countywide sales tax fund balance as of 12/31/23

Totalcountywide sales tax, including 12/31/22 fundbalance

Local sales tax revenue (fund #2905)

Less transfer to Recreation Fund for annual operations

Less transfer to Debt Fund for Business & Tech Park bonds

Less Transfer to Debt Fund for Aerial Ladder (existing debt)

Less Transfer to Debt Fund for Hardware/Software (existing debt)

Less Transfer to Debt Fund to Replace Ferrara-Spartan Pumper (new debt)

Less Transfer to Debt Fund to Replace Pierce/Quint (new debt)

Less Transfer to Zeck for TIF

Netlocalsales tax revenue available toFundCIP after transfers-out

Projected local sales tax fund balance as of 12/31/23

Totallocalsales tax,including 12/31/23 fundbalance

Combined: netcountywide andlocalsales taxrevenue available to fundCIP

Other governmental funding (grants, Domestic Violence Program, etc.)

Netrevenuesavailable to fundCIP Projects fromboth sales taxfunds

Combined: countywide and local sales tax 12/31/2023 fund balances

Projected Capital Projects Fund 12/31/2023 capital reserve

Totalrevenue & year-endfund balance available tofundCIP fromsales taxfunds

CapitalImprovements Program

2024-2028Program

CapitalExpenditures by Funding Source

Proposed CIP projects for the CapitalProjects Fund

Buildings & grounds

City Hall annual maintenance

LED lighting upgrades in multiple buildings (except City Hall)

City Hall (replacement of all HVAC hydronic & mechanical condensate piping, install locked doors, create access between HR offices and training room

ARPA Funding

Totalbuildings& grounds

Vehicle replacementprogram(EnterpriseLease Program)

Police SUVs, pick-up trucks, animal control van, & other city vehicles (annual lease payments net of vehicle sales)

replacementprogram

Informationtechnology

Replace the Nimble Storage System

Annual allocation for computer equipment

Microsoft Office Suite 2021 - Citywide use

Replace desktop phones

Totalinformationtechnology

Planning & community development

7th Street Corridor Study

MARCs funding for 7th street corridor

Totalplanning & community development

CapitalImprovements Program

Police

Bomb defusing robot and bomb suit (net of $105,000 grant)

RHSCC - Federal Grant - Bomb equipment

Hand-held radio replacement (Phase 2)

Evidence drying closet (2 free standing closets)

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

Public safety/municipal storage facility

Shared facility, 50% funded by Public Works (MSC)

Totalpolice

Fire

Replace fire station #3

Design work 2023. Construction and Bond issuance, 2024

Replace 2009 Q2 Apparatus (Pierce/Quint) trade-in?

Order in 2024. Payment & delivery estimate 2027.

Station 1 Air Conditioner Replacement - replace condenser, coil

Station 2 HVAC - Replace HVAC system

Concrete driveway replacements

Overhead door openers for fire stations 1 & 2 (16 @ $4000 each)

32 Scott 4.5 Air-Pak X3 SCBAs and 10 masks

Station 1 Scissor Lift

Totalfire Engineering

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

Plotter Replacement

Totalengineering

CapitalImprovements Program

Publicworks

MSC - office remodel (was $54,000 in 2023 CIP)

MSC - Water line replacement at Service Center

MSC - Shared storage facility - Funds moved to PD

Street Eq. - Replace 2005 crack seal machine (asset #163)

Street Eq. - Paving equipment (Pavijet, skid steer attachments)

Street Eq. - Replace 2012 Ford F-550 aerial truck (asset# 3317)

Street Eq. - Replace 1993 Ford flush truck (asset #3320)

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

Street Eq. - Replace 2006 Vactron-tow behind (asset #357)

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

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

MSC - EV Charging Stations

Garage - Service Truck -

Street Eq. - Crew Cab Pickup - Asset 3318 (E.F.? Discuss w/Penny)

Street Eq. - Skid Steer High Flow Miller - mills roads

Street Eq. - Skid Steer Roller Attachment - packs road bed

Street Eq. - 2011 Ford F-250 crew cab 4 x 4

Totalpublic works

Parks & recreation

Door replacement (interior and exterior double gym entrance RFCCRFCC - doors)

RFCC - Elevator modernization

RFCC Basement Lighting Replacement

Equipment - Replacement of a 72" zero turn mower

Parks - Cody Park hard court sports renovation

Parks - Scoreboards at Sportsfield

Equipment - Replace 1994 flatbed trailer with enclosed trailer

Parks - Southside Park playground and parking lot

Equipment - Snow removal equipment

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

16' self-propelled mower

Parks - Trails - annual allotment

Totalparks & recreation

CapitalImprovements Program

CapitalImprovements Program

Summary of projects for the CapitalProjects Fund

Buildings & grounds

Vehicle lease program (net estimated lease payments)

Information technology

Planning & community development

Police Fire Engineering

Projectcostby year (less ancillary funding sources,if any)

Parks

Sub-total

Public works Bond for Fire Station

Encumbrance for Fire Engine (transfer from General Fund)

Totalprojects fundedby countywide andlocalsales tax

Sales TaxFunds -CashForecast

Annual countywide sales tax net revenue (after transfers out)

Annual local sales tax net revenue (after transfers out)

Other governmental funding available

Annual project costs - (Net of ancillary revenue sources)

Netrevenue inexcess of/(less than) annualproject cost

Sales tax funds estimated year-end fund balance from previous year

Capital Projects fund estimated year-end fund balance from previous year

Net revenue in excess of/(less than) annual project cost

Projectedfundbalance to carry forwardto nextyear

Annual countywide sales tax net revenue (after transfers out)

Beginning balance in the countywide sales tax fund

Annual projects for countywide sales tax (less balance in Capital Projects Fund)

Ending balance - countywide sales taxfund

Annuallocalsales taxnetrevenue (after transfer out)

1/1/2024 estimated beginning balance in the local sales tax fund

Annual projects for the local sales tax fund

Ending balance - localsales taxfund

CombinedEnding balance -sales tax funds

CapitalImprovements Program

StreetCapitalProjects Fund(funding source is FFE funds andtransfers fromsales tax funds)

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

Totalannualrevenue for streetcapitalprojects

Sidewalk program

Curb program

4th Street improvements between Choctaw & Seneca Streets (K-7 CCLIPPR project). Note: $1,600,000 is stormwater replacement and $450,000 is sanitary sewer

KDOT funding for K-7 CCLIP-PR project

Storm Water Capital Fund

Traffic calming measures north of the High School

ARPA funding for traffic calming measures

Wilson Avenue Improvements

ARPA funding for Wilson Avenue Improvements

4th Street improvements between Choctaw & Seneca StreetsLandscaping

Totalstreets projectcost

Annual revenue available for street capital projects

Annual project cost

Netrevenue inexcess of/(less than) annualproject cost, streets

Projected Reserves as of 1/1/2023

Net revenue in excess of/(less than) annual project cost, streets

Projectedfunds inthe Streets CapitalProjects Fund atyear-end

Proposed CIP Projects for the Streets CapitalProjects Fund

Projectcostby year - (less ancillary funding sources,if any)

Pavement management program

CapitalImprovements Program

GrantMatching CapitalProjects Fund (funding source in Federaland State Grants plus General Fund matching dollars, as requiredby grant)

Transfer from General Fund

Federal Grants

State Grants

Totalannualrevenue for streetcapitalprojects

GrantMatching CapitalProjectFund

Vilas Street Project (2022-997)

KDOT funding for Vilas Street Project

SS4A Action Plan

KDOT & FHWA Funding for SS4A Action Plan

Intersection 10th & Limit (submitted for KDOT 90/10 funding)

KDOT/Federal funding for 10th & Limit intersection project

4th Street Pavement Restoration

Potential KDOT Funding for 4th Street Pavement Restoration

New Lawrence Road Bridge Replacement

Potential KDOT Funding for New Lawrence Road Bridge

New Lawrence Rd Reconstruction

Potential KDOT Funding for New Lawrence Road

Traffic Signal Fiber Optic Project

Potential KDOT Funding for Fiber Optic Project

TotalGrant Matching CapitalProjects Fund

Annual revenue available for Grant Matching Capital Projects

Annual project cost

Netrevenue inexcess of/(less than) annualproject cost, streets

Projected Reserves as of 1/1/2023

Net revenue in excess of/(less than) annual project cost, streets

Projectedunallocated GrantMatching CapitalProjects Fundcashbalance atyear-end

Projectcost by year -(less ancillary funding sources,if any)

Sewer Fund (funding source is billed sewer fees - less Sewer Fundoperating costs)

Sewer Fund operating budget available for CIP projects

Totalrevenue available for sewer CIP projects

CapitalImprovements Program

Classifier Replacement - replace obsolete 2006

Water line - repair service water line Non-Potable water line replacement

of old admin bldg. - turn into storage

Projectcost by year (netof ancillary funding sources,if any)

CapitalImprovements Program

Total funds available

Annual project cost

Netannualfunds inexcess of/(less than) annualproject cost-sewer

Projected unallocated capital reserves as of beginning of the year

Net annual funds in excess of/(less than) annual project cost

ProjectedSewer Fundunallocated capitalreserves atyear-end

The 2024 budget for the Sewer Fund includes a projected year-end 90 day reserve of $1,038,555 in addition to the above capital reserve.

RefuseFund(revenue source is billed refusefee -less Refuse Fund operating costs)

Refuse operating budget available for CIP

Totalfunds fromRefuse Fund available for CIPprojects

CapitalImprovements Program 2024-2028Program

Projects fundedby RefuseFundoperating budget: Projectcost by year (lessancillaryfunding,if any)

2 x 30 yard roll off for Rental Program (operating?)

2 x 40 yard Roll off container - for plastic recycling (operating?)

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

New office trailer for brush site

John Deere 524 P front loader (tractor)

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

Totalrefuseproject cost

Total funds from operating budget

Annual project cost

Netannualfunds inexcess of/(less than) annualproject cost-refuse

Projected capital reserves as of beginning of the year

Net annual funds in excess of/(less than) annual project cost

ProjectedRefuseFundunallocated capitalreserves atyear-end

CapitalImprovements Program

StormWater CapitalProjectFund (revenue source is the StormWater ImpactFeeless portionof salary for GIS Technician& Admin fee)

Net storm water impact fee

Less Debt Service

Less Administrative Costs

Totalrevenue available for stormwater CIPprojects

Projects fundedby stormwater impactfee: Project cost by year (lessancillaryfunding,if any)

Storm Sewer Portion of 4th Street Between Choctaw and Seneca

Orange fence projects

Stream & Culvert Restoration Program

Curb inlet replacement project

Totalstormwater projectcost

Total revenue available for Storm Water capital projects

Annual project cost

Netrevenue inexcess of/(less than) annualproject cost -stormwater

Projected unallocated reserves as of beginning of the year

Net annual funds in excess of/(less than) annual project cost

ProjectedStormWater Fundunallocated capitalatreservesyear-end

CapitalImprovements Program

This allocation provides funds for the annual repairs and maintenance of City Hall.

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

Capital Improvements Program 2024 - 2028

Buildings & Grounds - City Hall Improvements

This allocation provides funding to make renovations to City Hall. The Aaon outside air/space unit and the global plasma air scrubbers meet health and safety guidelines. The safety enhancements provide locked doors to ensure visitors stay in public areas.

Condensatepipingsystem

GlobalPlasmaSolutionsairscrubber

ReplacementoftheAaonoutsideair/spacetemperingrooftopunit

Capital Improvements Program

2024 - 2028

Vehicle Replacement Program

This allocation provides funding for the Enterprise Vehicle Lease Program. Starting in 2022, all new automobiles, SUVs, and pick-up trucks will be obtained through the Enterprise Vehicle Lease Program. The City received its first leased vehicles in June 2022, therefore the allocation is an estimated amount that will be updated as more information becomes available.

Parksstaffusetruckstotransportequipmenttomaintain theparksinthecommunity.

Capital Improvements Program

2024 - 2028

Information Technology - Nimble Storage System

IT currently has 3 Nimble storage systems - 2x CS 3000 models and a CS1000 model. The equipment will no longer be supported by Nimble (Hewlett-Packard Enterpirse) in Oct 2024; there will be no option for repair/upgrade in the event of any physical hardware or software. These are not "backup" systems, but used for daily operations. The project is a replacement of current equipment (no upgrade is included).

Capital Improvements Program

Information

2024 - 2028

Technology- Computer Equipment

This allocation has been established to fund the lifecycle replacement of computer and IT equipment on an annual basis. Computersandsoftwareareupdatedandreplacedastheybecome

Capital Improvements Program

2024 - 2028

Information Technology - Microsoft Office Suite 2021

This allocation provides funding to purchase City-wide Microsoft Office Suite 2021. The City currently operates on the 2016 Office Suite which is scheduled to be unsupported by 2025. Unsupported software creates security risks (lack of patches) and can create communication issues with computers on newer versions of the software.

Capital Improvements Program 2024 - 2028

Information Technology - Replace Desktop Phones

Purpose:

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

Capital Improvements Program

2024 - 2028

Community Development - 7th Street Corridor Study

Purpose:

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

Capital

Police - Bomb Suit and Robot

Purpose:

This allocation provides funding for the acquisition of a new bomb robot to replace the current 21 year-old model which has reached the end of its functionality. Additionally, these funds will provide for the purchase of a bomb suit to replace 1 of the 2 current suits which has also reached the end of it's lifespan.

Capital Improvements Program

2024 - 2028

Police - Handheld Radio Replacement

Purpose:

This allocation provides funding for the second phase of the hand held radio replacement project. The Police Department replaced their radios in 2021 because of a battery issue. This allocation provides funding to replace the rest of the radios. The Police Department facilitates this project because they oversee the radio system.

Capital Improvements Program

2024 - 2028

Police - Evidence Drying Closet

Purpose:

This allocation would be used to replace antiquated evidence drying closets with modern units to provide improved air flow and UV lighting in order to effectively and efficiently preserve evidence for long-term storage.

Capital Improvements Program

2024 - 2028

Police - Patrol Equipment for Leased SUVs

This allocation provides funding for the equipment and installation costs for four (4) patrol vehicles per year. Existing equipment will not fit the SUVs that are being leased. Equipment includes computers, lights, partition, rear transport seats, window cargo barrier, etc.

Capital Improvements Program 2024 - 2028

Police - Safety & Municipal Storage Building

Purpose:

This allocation provides funding to purchase and erect a 40' x 60' Morton Building with 4 bays and garage doors with concrete floors and lighting to store two specialty police service vehicles and several pieces of municipal equipment.

Capital Improvements Program

2024 - 2028

Fire - Replace Fire Station #3

Purpose:

This allocation provides funds to replace Fire Station #3 because of age and lack of energy efficiency. In addition, the fire trucks are larger than when the station was built in 1965, so additional space is necessary. ADA and gender-based requirements also need to be addressed. The current location has enough space to construct the new station.

DRAFT

Fire Station #3 was built in 1965. At the time, ADA and separate gender facilities were not considered. Additionally, the facility continues to experience drainage and sewer problems.

Capital Improvements Program

2024 - 2028

Fire - Apparatus Replacement Program

Purpose:

During the 2016 CIP budget process the decision was made to begin a 15 year replacement program for all fire apparatus. In 2017, three of seven apparatus were replaced. In 2021 the aerial platform was replaced. In 2023 a new pumper truck was ordered. This request is for the replacement of the 2009 Q2 apparatus. There is currently a 24 - 36 month lead time on fire apparatuses. A purchase order will be issued for this apparatus in 2024 which will encumber the funds. The apparatus will most likely be delivered in 2026 or 2027.

This allocation provides funds to replace HVAC systems that are 20+ years old and have become increasingly inefficient or non-functioning. This project will replace furnaces, A/C condensers, and A-coils. The new system will also utilize UV lights installed above each coil for eliminating growth of mold and other airborne contaminants.

This allocation provides funding to replace the concrete driveways at Fire Stations #1 & #2. Both driveways show extensive wear, including large cracks between the saw joints. Concrete needs to be removed and replaced with 8 inches of concrete.

Capital Improvements Program

2024 - 2028

Fire - Overhead Door Openers

Purpose:

This allocation provides funds to replace sixteen (12) existing overhead door openers with new UL325 compliant (monitored safety devices) openers. The openers will have upgraded timers that work independently from the safety devices.

Capital Improvements Program 2024 - 2028

Fire - Self Contained Breathing Apparatus

Purpose:

This allocation provides for the replacement of existing breathing apparatus with 32 Scott 4.5 Self Contained Breathing Apparatus (SCBAs).

The following requirement is currently listed as 'Unfunded'. Unfunded requirements are submitted by Departments, but not being considered for funding at this time.

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

GPSUnit

Capital Improvements Program 2024 - 2028

Engineering - Biennial Bridge Inspection

Purpose:

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

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

This allocation provides funding to remodel the Service Center which has had little modification/repair since its operation in 1993. This project will build partition walls, add secure offices and secure building entrance with door camera and buzzer for security for employees. Additionally, the ceiling will be finished in the office area to control dust and increase heating/cooling efficiency.

ConceptualdrawingoftheMSCinteriorredesign.

Capital Improvements Program

Public Works - Service Center Water Line replacement

This allocation provides funding for a water line replacement from the main on the North end of the building South to the fire hydrant and from the main on the East side of the Service Center to the Northeast corner. Over the past year there have been 5 leaks in the main lines on the MSC property requiring repair; it has now become critical that lines be replaced.

Capital Improvements Program

2024 - 2028

Public Works - Street Equipment

This allocation provides funding for the scheduled replacement of several pieces of streets equipment through 2026 in accordance with our Vehicle and Equipment Replacement Policy (VERP). The Public Works department plans for a 10-14 year lifespan for most Streets equipment in an attempt to provide consistency and predictability for the budget.

Pavijetministreetpaver

Cracksealmachine

Tandem-axledumptruck

Flushtruck

Capital Improvements Program

2024 - 2028

Public Works - Street Equipment

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

Capital Improvements Program 2024 - 2028

Public Works - Unfunded Vehicles & Equipment

The following requirements are currently listed as 'Unfunded'. Unfunded requirements are submitted by Departments, but not being considered for funding at this time.

Capital Improvements Program

2024 - 2028

Parks & Recreation - Community Center Renovations and Repairs

This allocation provides funding for several necessary repairs and upgrades to the Community Center including: general repairs, door replacement, elevator modernization, and painting.

Capital Improvements Program

2024 - 2028

Parks & Recreation - Replace Zero Turn Mower

Purpose:

This allocation provides for the replacement of one new zero turn mower used to mow City owned parks and ball fields.

Thecurrentmowersareapproachingtheend oftheirusefullives.

Capital Improvements Program

Parks

This allocation provides for the renovation/reconstruction of tennis court and racquetball court areas. New features include dedicated pickleball courts, tennis courts, and a basketball court.

Capital Improvements Program

2024 - 2028

Parks & Recreation - Scoreboard Replacement at Sportsfields

This allocation provides for the replacement of scoreboards on fields 2, 3, and 4 which have become inoperable and can no longer be repaired.

This allocation provides for the replacement of a 28 year old trailer with a new, enclosed type trailer to be used in daily mowing operations.

Capital Improvements Program 2024 - 2028

Parks & Recreation - Southside Park Playground and Parking Lot

Purpose:

Southside Park playground was installed in 2000 and is the only playground in this area of town. The playground is reaching the end of its life span and parts for repairs will be difficult to obtain. The retaining wall around the play area is starting to fail and is in need of repair. The new playground will consist of a composite structure and swings. There will be a five (5) stall parking lot and a sidewalk added for ease of parking and to meet ADA requirements.

Capital

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

Capital Improvements Program

2024 - 2028

Parks & Recreation - 16' Self-propelled Mower

Purpose:

This allocation provides for the purchase of a 16-foot wide, self-propelled area rotary mower. This mower is critical in maintaining 424 acres of City Park property with the allocated current staff levels.

Capital Improvements Program

2024 - 2028

Parks & Recreation - Trail Improvement (Annual Allotment)

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

Capital Improvements Program

2024 - 2028

Streets Capital Projects Fund - Pavement Management Program

This allocation provides for the annual surface preservation (micro-surface/granite chip/seal, etc.), rehabilitation (mill/overlay with minor base patching), reconstruction and stop-gap measures.

Capital Improvements Program

2024 - 2028

Streets Capital Projects Fund - Sidewalk Program

City Ordinance 54 defines sidewalk replacement and repairs as a specific use of a portion the county-wide sales tax and county-wide compensating use tax the City receives each year. Specific sidewalk projects are selected by the Sidewalk Advisory Board.

Capital Improvements Program

2024 - 2028

Streets Capital Projects Fund - Sidewalk Program

City Ordinance 54 defines curb replacement and repairs as a specific use of a portion the county-wide sales tax and countywide compensating use tax the City receives each year. Specific curb projects are identified each year.

This allocation provides for the reconstruction of 4th Street (K7) from Choctaw to Seneca. It is a Kansas Dept. of Transportation project. KDOT will provide up to $1,000,000 toward the project. The City will pay for the balance of the project. Current estimates of the total project costs are $5,200,000. Additionally, funding will be provided for landscaping/beautification along the reconstructed street after project completion.

Capital Improvements Program 2024 - 2028

Streets (ARPA Fund) - Traffic Calming Measures North of High School

Purpose:

This allocation provides funding for the installation of various traffic calming measures to address concerns from residents on the speed of traffic entering and leaving the High School. Measures include additional signage, raised crosswalks, speed humps, and other items.

Capital Improvements Program 2024 - 2028 Streets (ARPA Fund) - Wilson Avenue Improvements

Purpose:

This project aims to improve the rural section of Wilson Avenue from Limit Street southward between Idaho and Ash. This current stretch of road is a very narrow 2 lane section which has commercial and industrial businesses located on the west side. Existing businesses are seeking to expand, but are limited by the narrow roadway.

Grant Matching Capital Projects Fund - Vilas Street Project

The City received a Transportation Alternatives grant for sidewalk/ADA improvements along Vilas Street between 10th and 20th. Improvements will include road widening, sidewalks, RRFB at mid-block of Henry Leavenworth School.

Capital Improvements Program 2024 - 2028

Grant Matching Capital Projects Fund - Safe Streets and Roads for All (SS4A) Action Plan

The Safe Streets and Roads for All (SS4A) program provides funds to regional and local governments through grants to prevent roadway deaths and serious injuries.

Capital Improvements Program

2024 - 2028

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

This allocation provides for the improvement of the 10th & Limit intersection. We have submitted a request for 90/10 funding to KDOT; estimated external funding is $1,000,000.

Capital Improvements Program

2024 - 2028

Sewer Fund - Manhole and Sewer Line Rehabilitation

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

Capital Improvements Program 2024 - 2028

Sewer Fund - Waste Water Treatment Plant Improvements and Repairs

This allocation provides for the replacement and improvement of critical equipment at the Waste Water Treatment Plant (WWTP), asphalt repair, the purchase and construction of a utility storage building and the addition of a dump station.

Capital Improvements Program

2024 - 2028

Sewer Fund - Waste Water Treatment Plant Improvements and Repairs

Purpose:

This allocation is for the repair of the service water line from the main building to raw sewage and the garage. Additionally, these funds will be used to replace the non-potable water lines. The lines were originally installed in the 1970s and have required critical repairs 3 times in 3 years. This work would occur prior to the scheduled asphalt repairs throughout the plant grounds.

Capital Improvements Program

2024 - 2028

Sewer Fund - Utility Task Vehicle (UTV)

Purpose:

This allocation provides for the purchase of a Polaris (or similar) utility vehicle for rapid mobility of employees and supervisors around the plant grounds. Additionally, the light vehicle will provide the capability to move and tow small equipment.

DRAFT

Capital Improvements Program

2024 - 2028

Sewer Fund - Waste Water Treatment Plant Dump Station

Purpose:

This allocation provides for the construction of a temporary Dump Station at the Plant that would allow for debris holding/storage from the Flush Truck reducing the number of trips the truck would make to empty its contents out.

Capital Improvements Program 2024 - 2028

Sewer Fund - Sewer Line Maintenance at Hallmark

Purpose:

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

Capital Improvements Program 2024 - 2028

Sewer Fund - Lift Station Pumps

Purpose:

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

Capital Improvements Program 2024 - 2028

Sewer Fund - Trailer-Mounted Jetter

Purpose:

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

Capital Improvements Program

2024 - 2028

Sewer Fund - Waste Water Treatment Plant Utility Storage Building

Purpose:

This allocation provides for the purchase of a 40' x 30' utility storage building to be constructed on the Plant grounds. This building will allow the safe storage of equipment that potentially have any leaking fluids and ensure EPA compliance and provide for the general security and preservation of housed equipment at the Plant.

Capital Improvements Program

2024 - 2028

Sewer Fund - Camera Replacement

Purpose:

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

Capital Improvements Program

2024 - 2028

Refuse Fund - Roll-Off Container Purchases

Purpose:

This allocation provides for the purchase of four (4) roll-off containers Two (2) 40-yd containers will be used for collecting and hauling plastic from the recycling center, reducing the number of trips to the dump. Two (2) 30-yd containers would be used for a rental program for residents and would be a supplemental service offered to accompany the transition to poly-carts.

Capital Improvements Program

2024 - 2028

Refuse Fund - Adjustable Rear Loader with Side Loader Refuse Truck

This allocation provides for the replacement of refuse trucks. Refuse trucks are scheduled to be replaced on a regular, rotating basis to keep maintenance costs low.

Capital Improvements Program

2024 - 2028

Refuse Fund - Office Trailer Replacement

Purpose:

Funding will provide replacement of the current office trailer at the Brush Site. The current unit is in extremely poor condition after 26 years of use. Originally slated to be replaced in 2018, the replacement was pushed back after prices for pre-owned trailers increased dramatically following the flood.

This allocation provides for the purchase to replace the front loader that is at the Brush Site. The front loader is also used often by the Street Department and occasionally by the Parks and Recreation Department.

Capital Improvements Program

2024 - 2028

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

Purpose:

This allocation provides for the replacement of the roll-off truck that is equipped with grapple ready hydraulics. The current unit has over 150,000 miles on it. The truck is used to haul recycling and trash. It is also used to operate the grapple box for large item pick-up.

Capital Improvements Program

2024 - 2028

Storm Water Capital Projects Fund - Orange Fence Projects

This annual allocation provides for the improvement of storm water drainage throughout the City.

Capital Improvements Program

2024 - 2028

Storm Water Capital Projects Fund - Stream Bank Restoration Program

This annual allocation provides for the stabilization of stream banks and the replacement of failing stone arches throughout the City.

Capital Improvements Program

2024 - 2028

Storm Water Capital Projects Fund - Curb Inlet Replacement

This annual allocation provides for the replacement of curb inlets throughout the City.

CityofLeavenworth,Kansas

CIPSalesTaxFundProposedBudget

January1,2024-December31,2024

CIPExpensesDivision

City of Leavenworth, Kansas

County Wide Sales Tax Fund Proposed Budget

January 1, 2024 - December 31, 2024

County Wide Sales Tax Division FINANCE

CityofLeavenworth,Kansas

CapitalProjectsFundS

2024ProposedBudget

City of Leavenworth, Kansas

Capital Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024

Capital Improvement Projects Division

City of Leavenworth, Kansas

Capital Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024 Capital Improvement Projects Division

City of Leavenworth, Kansas

Streets Capital Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024

Streets Projects Division

City of Leavenworth, Kansas

Streets Capital Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024

Streets Projects Division

CityofLeavenworth,Kansas

January1,2024-December31,2024

GrantMatchingCapitalProjectFund

City of Leavenworth, Kansas

Special Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024

Special Projects Division

2023:TransferredtoStormWaterCapitalFundtocoverthecostoftheStormSewer portionofthe4thStreetbetweenSenecaandChoctawproject

City of Leavenworth, Kansas

ARPA Fund

2024 Proposed Budget

ARPA Fund BudgetSummary

City of Leavenworth, Kansas

ARPA Grant Fund Proposed Budget

January 1, 2024 - December 31, 2024

ARPA City Wide Expenses Division

City of Leavenworth, Kansas

ARPA Grant Fund Proposed Budget

January 1, 2024 - December 31, 2024

ARPA Sewer Infrastructure Division

CityofLeavenworth,Kansas

GeneralFundOverview

ThetabletotheleftprovidesanoverviewoftheGeneralFundrevenuesandexpendituresfor2022Actual,2023 AdoptedBudget,2023Projection,and2024ProposedBudget.

Thetablebelowbreaksoutthe2024ProposedBudgetbyFunction.Severalofthebelowfunctionsarecomprised ofmorethanonedepartmentordivisionasfollows:

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

Thefollowingpagesprovideadditionaldetailsforeachfunctionandtheircomponentunits.

2024ProposedBudget: GeneralFundbyFunction

CityofLeavenworth,Kansas

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Fire Administration Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Staffing Summary (FTEs and

Notes:2023workers'compensationinsuranceincreasedfrom$178in2022to$6,770inthe2023budget.Thisisduetocorrectingtheallocationpercentages, notduetoanincreasedcostoftheinsurance.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Fire Suppression Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Fire Suppression Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:AsofJanuary1,2023,FireDepartmentsalarieswereincreasedtobecompetitivewiththelocalmarket.AssumingtheFireDepartmentwillbefully staffedin2024,thisresultsina$745kbudgetedincreaseinfull-timesalariesanda$121kbudgeteddecreaseinover-time,over2022actuals.$108k(25%) increaseinhealthinsuranceand$147k(24%)increaseinKPFbetween2022and2024(assumesnovacancies).

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Fire Prevention Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Fire Prevention Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

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

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Administration Division

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

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Administration Division

Staffing

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Dispatch Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

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

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Operations Division

(8),PoliceOfficers(32)

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Operations Division

Staffing

Notes:2023budgetedsalariesincreasedover2022actualsalariesduetobudgetingallpositionfullfortheentireyear.2022actualsincludevacancies.There wasamid-yearsalaryadjustmentin2022tobringpolicesalariestomarketrate,whichwasineffectforallof2023.2024budgetassumesnovacancies.

UniformedOfficersreceivespecialtyassignmentpayiftheyareassignedtoSWAT,K9,CrisisNegotiator,RangeMaster,FTO,DronePilots,orBombTeam.Allof theseassignmentsrequirespecialtraining.IfanOfficerservesononeoftheseassignments,theyreceive$100/month.Iftheyserveintwoormore assignments,theyreceive$150/month.PolygraphExaminerreceives$400perpolygraphtestadministered.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Animal Control Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2022ActualsincludedvacantKennelAttendantforpartoftheyear.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024 Planning &

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

certificationin2023,andwillneedtoattendinpersontrainingforongoing certificationmaintenancebeginningin2024

Currentlythey are notconsistent,missinginformation,haveincorrectinformation,wedonothave originalfilesinordertomodify,etc.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024 Planning &

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2023increaseover2022isbecausetheCityPlannerpositionwasvacantfor75%of2022.The2023budgetincludes100%allocationoftheClerkTypist. 2023projectionand2024budgetallocatestheclerktypist60%Planningand40%CodeEnforcement.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Code Enforcement Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Code Enforcement Division

Variesannuallyduetonumberofstructuresactuallydemolished,amountavailable throughCDBG,andcostsfordemolitioncontractors.

2024 Budget

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2023budgetedpart-timeis40%offull-timeAdminClerkthatisallocatedbetweenPlanningandCodeEnforcement.The2023Projectionandthe2024 ProposedBudgetcorrectlyallocatedthepositiontofull-time.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Rental Coordinator Division

Notes:

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

CityofLeavenworth,Kansas

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City Clerk Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City Clerk Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2022actualtaxesandbenefitsincluded$25,000insickandvacationleavereimbursementduetotheresignationofstaffmembers.2024budgeted healthinsuranceis$8k(14%)lowerthan2023budgetedhealthinsurance.2023projectionreflectspartialyearvacancies.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2023Salaryincreaseover2022reflectsthepromotionoftheHRSpecialisttoHRDeputyDirectorandreplacingahalf-timeAdministrativeClerkwitha full-timeRecruiter/Trainer.2023budgetedhealthinsuranceis$18.5k(56%)greaterthan2022actual.2023projectionreflectspartialyearvacancyforthe Recruiter/Trainerposition.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

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

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:DuetotheCityleasingalargeportionoftheirregularfleetvehicles(cars,SUVsandpickuptrucks)fromEnterprise,the2024budgetincludes1heavy dutymechanicthatisqualifiedtoworkonheavymachinery,ratherthantwomechanicsthatprimarilyservicedtheregularfleetvehicles.2023projectionis lowerthan2023budgetbecauseofvacancies.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Service Center Division

reducecostofheatandairconditioning.Wehavehad5waterlinebreaksatthe servicecenterinthepastyearandanticipatemorerepairsneeded. Waterline replacementin2024CIP

City of Leavenworth, Kansas

General Fund Proposed Budget

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:Thepart-timeadminclerkinthe2023adoptedbudgetshouldhavebeenincludedintheRefusebudget.

CityofLeavenworth,Kansas

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Staffing

Notes:TheDeputyPublicWorksDirectorpositionwasvacantfor25%of2022,whichresultsin2023and2024budgetsbeinghigherthan2022actual.The DeputyPublicWorksDirectorpositionisvacant,again,asofJune2,2023.Itisexpectedthatitwilltakeseveralmonthstofillthevacancy,thereforethe2023 projectionislowerthanthe2023budget,Benefitincreaseisduetohealthinsurancerateincrease.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2023 - December 31, 2023

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024 Inspections

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2022actualsreflectsomepositionvacancies.The2022adoptedbudgetwas$221k,sotheincreaseto$224kin2023budgetisconsistentwiththe2023 CASI.The2023projectionincludesapartialyearvacancy.The2024ProposedBudgetislowerthanthe$224kadoptedbudgetbecauseatenuredemployee retiredandwasreplacedwithastaffmemberwithalowersalary.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024 Street

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

2022)

insurance($22,153in2021)

Airportsdues(movedfromCityManager'sbudget),contractedminormaintenance

2024Budget:CityCommissionExpendituresbyType

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

LKM$15,500,NationalLeagueofCities$3,500,MARC$5,800(Localduesand MunicipalTrainingInstitute),KansasMayorsAssociation$50-(2022included$4,000 forregionalemergencycoordinationthatwillbeallocatedtoPolice/Fire)

2020),AVItechnicalsupportcontractforbroadcastingsupport/troubleshooting ($5,250in2021wasgoodfor3years).

Staffing

2024 Budget

Notes:TheMayorandCommissionersreceiveamonthlystipend.Theyarenotfull-timepositions.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City Manager Division

2022)

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,AssociationofDefenseCommunities$240,KACM Membership$100(KSAssoc.ofAirports$100movedtoPublicWorksAirportbudget)

$7,115CitywebsiteMunicodeannualfee(increasefrom2022),GoToMeeting software,Misc.ProfessionalServices(rangeof$5kto$12kbetween2019through 2022)

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City Manager Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:TheAssistantCityManager(ACM)isallocatedbetweenthefollowingdivisions:CityManager(40%),EconomicDevelopment(40%),andCVB(20%).

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Notes:TheCityAttorneyisacontractposition,whichispaidbasedonservicesprovided.Theonlypersonnelrelatedexpenseforthispositionsisworkers compensationinsurance.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Municipal Court Division

3FTEs: Judge(1),CityProsecutor(1),PublicDefenders(1-twopart-timepositions), SeniorCourtClerk(1),CourtClerk(2)

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024 Municipal

Staffing

Notes:2022actualtaxesandbenefitsincluded$25,000insickandvacationleavereimbursementduetotheresignationofstaffmembers.2024budgeted healthinsuranceis$9k(16%)lowerthan2023budgetedhealthinsurance.

City of Leavenworth, Kansas

General Fund Proposed Budget

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Civil Defense Division

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

Information Technology Division

IncludesManagerofInformationSystems(1),ITSpecialist(1). IToversees1IT Supervisorand1ITSpecialistembeddedinPDandincludedinthePoliceAdmin budget.

Longdistancefees,FirstNetcellphones,CityHallanaloglines(previouslyincluded cable/internetfeesandEthernet/networkfeesin6208and6209).

Cable&Internet(expensemovedfrom6206telephoneexpenses).Increasedamount duetoincreasedinternetspeedworkatCityHallandJusticeCenter$200additional permonth.

NetworkConnectivity-LAN&WAN(expensemovedfrom6206telephone expenses). Increasedamountduetoadditional$1,100permonthtoincrease networkspeedat10LocationsincludingCityHall,FireStation,WSC,Housing,etc. 2.5xspeedincreasetosupportcloudbasedsoftware.

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

phonesystemsoftwaremaintenance.

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:The2022Actual,2023Projection,and2024ProposedBudgetincludeone(1)ITSpecialistandthe2023budgetincludestwo(2)ITSpecialists.TheCity hasthree(3)ITSpecialists.Two(2)areinthePoliceDepartmentandone(1)isintheITDepartment.The2023budgetincorrectlybudgetedtwo(2)IT SpecialiststotheITDepartmentandone(1)ITSpecialisttothePoliceDepartment.

CityofLeavenworth,Kansas

2024ProposedBudget: FinanceDepartmentbyDivision

2024Budget:FinanceDepartmentExpendituresbyType

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

General Fund Proposed Budget

January 1, 2024 - December 31, 2024

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2022actualtaxesandbenefitsincluded$23,000insickandvacationleavereimbursementduetotheresignationofstaffmembers.2023budgeted healthinsurancewas$19k(40%)higherthan2022actualbudgetedhealthinsurance.2024budgetedhealthinsuranceis$13k(21%)lowerthan2023budgeted healthinsurance.

2023budgetedfulltimesalariesare$73k(24%)higherthan2022fulltimeactualsalariesbecausetheDeputyDirectorpositionwasvacantformostof2022.

Police Seizure Fund BudgetSummary

2024Budget:PoliceSeizureFundExpendituresbyType

City of Leavenworth, Kansas

Police Seizure Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

Police Grants Fund

2024 Proposed Budget

Police Grants FundBudgetSummary

2024Budget:PoliceGrantsFundExpendituresbyType

City of Leavenworth, Kansas

Police Grants Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Grants Division

City of Leavenworth, Kansas

Community Development Block Grant (CBDG) Fund 2024 Proposed

CityofLeavenworth,Kansas

CommunityDevelopmentFundProposedBudget

January1,2024-December31,2024

CDAdministrationDivision

CityofLeavenworth,Kansas CommunityDevelopmentFundProposedBudget

January1,2024-December31,2024

CDAdministrationDivision

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:TheCommunityDevelopmentCoordinatorbudgetisallocatedbetweenCDAdmin(85%)andCommunityDevelopmentBlockGrants(15%).2022 Actualisbasedonactualhoursworked,whichwas79%CDAdminand21%CDBG.

CityofLeavenworth,Kansas

CommunityDevelopmentFundProposedBudget

January1,2024-December31,2024

CDBlockGrantsDivision

CityofLeavenworth,Kansas

CommunityDevelopmentFundProposedBudget

January1,2024-December31,2024

CDBlockGrantsDivision

C2313 willhavetobeaddedforInfrastructure,2023-24PYawardfigure.JJM,4-12-23 C2306 willhavetobeaddedforAllianceAgainstFamilyViolenceforPubService Agency,2023-24PYawardfigure.JJM,4-12-23

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:TheCommunityDevelopmentCoordinatorbudgetisallocatedbetweenCDAdmin(85%)andCommunityDevelopmentBlockGrants(15%).2022 Actualisbasedonactualhoursworked,whichwas79%CDAdminand21%CDBG.

2024Budget:PlantersIIFundExpenditures byDivision

2024Budget:PlantersIIFund

City of Leavenworth, Kansas

Housing - Planters II Fund Proposed Budget

January 1, 2024 - December 31, 2024

Planters II - Administration Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

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

City of Leavenworth, Kansas

Housing - Planters II Fund Proposed Budget

January 1, 2024 - December 31, 2024 Planters II

HousingManager(1),HousingIntakeSpecialist(0.5), HousingCustodian(1),HousingMechanic(1)

City of Leavenworth, Kansas

Housing - Planters II Fund Proposed Budget

January 1, 2024 - December 31, 2024

Planters II Division

City of Leavenworth, Kansas

Housing - Planters II Fund Proposed Budget

January 1, 2024 - December 31, 2024

Planters II Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:TheHousingIntakeSpecialistisallocatedbetweenPlantersII(50%)andVoucherChoice(50%)

CityofLeavenworth,Kansas

HousingCFPFundProposedBudget

January1,2024-December31,2024

HousingCFPDivision

City of Leavenworth, Kansas

Voucher Choice (Section 8) Fund

2024 Proposed Budget

City of Leavenworth, Kansas

Housing - Voucher Choice Fund Proposed Budget

January 1, 2024 - December 31, 2024

Voucher Choice - Administration Division

City of Leavenworth, Kansas

Housing - Voucher Choice Fund Proposed Budget

January 1, 2024 - December 31, 2024

Voucher Choice - Administration Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:TheHousingIntakeSpecialistisallocatedbetweenPlantersII(50%)andVoucherChoice(50%)

City of Leavenworth, Kansas

Housing - Voucher Choice Fund Proposed Budget

January 1, 2024 - December 31, 2024

Voucher Choice Division

CityofLeavenworth,Kansas

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

Recreation Division

Staffing

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

RFCC Aquatics Division

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

RFCC Aquatics Division

Staffing Summary (FTEs and

2024 Budget

Notes:KPERSexpensewasoverbudgetedin2023.2023projectionincludescorrectedKPERSamountintheTaxes&Benefitsline.

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

Performing Arts Division

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

Community Center Division

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

Community Center Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2022actualforfulltimeincluded1full-timecustodianandthemaintenancesupervisor.TheyweremovedtoRFCCmaintenanceforthe2023and2024 budget.2023projectionexceeds2023budgetbecausecustodianscontinuedtobecodedtoCommunityCenterforpartof2023.ThiswascorrectedasofMay 2023.2022actualforpart-timeincludedapart-timecustodian,whowasmovedtoRFCCmaintenanceforthe2023and2024budgets.

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

RFCC Facility Maintenance Division

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

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

RFCC Facility Maintenance Division

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

Notes:Thereareone(1)full-timeRFCCcustodian(oneFTE)andtwo(2)permanentpart-timeRFCCcustodians(oneFTE).Inaddition,Part-Timewagesinclude on-callmaintenanceworkers.In2022actual,theMaintenanceSupervisor,full-timecustodian,andoneofthepart-timecustodianswerecodedtothe CommunityCenterDivision.Inthe2023and2024budget,thoseemployeesweremovedtoRFCCMaintenance,thoughtheywerestillcodedtothe CommunityCenterDivisionforthefirstpartof2023.ThisexplainswhyFTandPTarelowerfor2023projectionthan2023budget.

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

Riverfront Park Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:ThecampgroundmanagerisaseasonalemployeethatmanagesthecampgroundfromApril1-October31andispaidaflatfeeof$1000permonth. Themonthlyfeeisbudgetedtoincreaseto$1,250in2024.

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024 Parks

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

Recreation Fund Proposed Budget

January 1, 2024 - December 31, 2024

Parks Division

Staffing

Notes:Part-timetemporaryisforparklaborers,mainlyforsummergroundsmaintenance.

CityofLeavenworth,Kansas

SpecialParkGiftFundProposedBudget

January1,2024-December31,2024

SpecialParkGiftFundDivision

LCDC Funding Mechanism

June 14, 2023

City of Leavenworth City Manager/ Mayor/ Commissioners,

On behalf of our Board of Directors, I am submitting the Leavenworth Main Street Program’s 2024 proposed budget for your review and consideration.

This proposed request for the City’s investment is in the amount of $56,000, an increase of $16,750 over last fiscal year. This amount requested is a match to the revenues that Main Street generates with our annual membership drive.

It is Main Street’s vision that businesses, residents, consumers, and government entities are working together to improve the quality of living, working, and playing in the downtown district. It is also our mission to cultivate a viable, attractive, and prosperous area for the benefit of the entire community.

As we work in partnership with the City to accomplish this mission, your investment in our efforts is vital to the continued success of our program and important in allowing us to sustain a vibrant downtown business district that attracts visitors, both locally and from the surrounding areas.

Main Street works to energize the downtown through economic development, historic preservation, and through the over 40 events that we host annually. We are committed to building positive relationships and trust with our business members, community patrons, and economic development partners.

Through these relationships, our goal is to collaborate to make Leavenworth a “Destination” city, where everyone wants to live, work, shop, dine, and play. We will place an emphasis this year on projects to promote/market our city as a destination, increase events for families and children to enjoy, and encourage patrons to shop local.

Thank you for your continued support and consideration of this proposal. I look forward to the opportunity to elaborate more on these ideas during our presentation to you on June 30, 2023. We value the partnership that we have with you and look forward to enhancing that experience through collaborative and creative efforts into the future.

Respectfully,

Debbie Deere Executive Director Leavenworth Main Street Program

Leavenworth Main Street 2024 BUDGET DRAFT

Leavenworth Main Street

LEAVENWORTH PUBLIC LIBRARY FY2024 BUDGET MISSION

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

FY2024 SUMMARY

The FY2024 Budget is built around new needs expressed by the community during the 2022 strategic planning process and maintenance of ongoing services. Meeting these needs requires additional staff, new programs and services and the continued growth of both book and digital collections. City property taxes generate 81% of the Library’s General Fund. No sales taxes or other direct City funding is received. Grants and other sources account for the rest. Motor vehicle revenues will drop in 2024. The Library Board has committed $100,203 in reserves to balance FY2024 General Fund expenditures. In these circumstances, a revenue neutral budget is not possible. The total increase in City General Fund revenues for FY2024 is $78,229. The end result will be a reduction in the FY2024 general fund mill rate. The Employee Benefit Fund budget reflects raises as planned but also results in a mill rate decrease.

LEAVENWORTH PUBLIC LIBRARY FY2024 GENERAL FUND REVENUES

LEAVENWORTH PUBLIC LIBRARY FY2024 EMPLOYEE BENEFIT FUND REVENUES

2024 Proposed Budget

2024Budget:LibraryFundExpendituresbyType

Note:100%ofthefundsthatarecollectedbytheCityonbehalfoftheLibrary FundaretransferredtotheLibrarytosupporttheLibrary'soperatingexpenses.

City of Leavenworth, Kansas Library Fund

CityofLeavenworth,Kansas

LibraryFundProposedBudget

January1,2024-December31,2024

LibraryDivision

City of Leavenworth, Kansas

Library Employee Benefits Fund

2024 Proposed Budget

Note:100%ofthefundsthatarecollectedbytheCityonbehalfoftheLibraryEmployeeBenefitsFund aretransferredtotheLibrarytosupporttheLibrary'sEmployeeBenefitsexpenditures.

2024Budget:LibraryEmployeeBenefitsFundExpendituresbyType

CityofLeavenworth,Kansas

LibraryFundProposedBudget

January1,2024-December31,2024

LibraryEmployeeBenefitsDivision

City of Leavenworth, Kansas

Streets Fund Proposed Budget

January 1, 2024 - December 31, 2024

Streets & Alley Maintenance Division

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

City of Leavenworth, Kansas

Streets Fund Proposed Budget

January 1, 2024 - December 31, 2024

Streets & Alley Maintenance Division

Staffing

Notes:2022Actualincludessignificantequipmentoperatorvacancies.2023budgetincludedten(10)operators,2023projectionand2024proposedbudget includenine(9)equipmentoperators.2023projectionincludesvacancies.

City of Leavenworth, Kansas Streets Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas Streets Fund Proposed Budget

January 1, 2024 - December 31, 2024

Traffic Division

Notes:

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

City of Leavenworth, Kansas

City of Leavenworth, Kansas

Refuse Fund Proposed Budget

January 1, 2024 - December 31, 2024

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

Disposalofresidentialtrash. Cost/yearincreasing. WMestimatefor2023 upto $342k-usingsameincrease(9%)in2024,costwillbeat$373k. Wewillalsobe haulingtocountytransferstationattwicethecostduetolaborshortages.

City of Leavenworth, Kansas

Refuse Fund Proposed Budget

January 1, 2024 - December 31, 2024

City of Leavenworth, Kansas

Refuse Fund Proposed Budget

January 1, 2024 - December 31, 2024

dumpstersforrentalprogramsand$20kfortwo40-yardcontainersforplastic recycling)

Staffing

Notes:AdminAssistantmovedfrompart-timetofull-timein2024budgettoassistwithnewpolycartrefusecollectionprogram.2022actualand2023 projectionreflectvacancies,whichhavebeenchronic.2024budgetreflectsnovacancies,full-timeadminassistant,andsalaryincreases.Inthe2023adopted budget,theadminassistantwasbudgetedtotheServiceCenterDivision.The2023projectioncorrectlyshowsPTadminassistantintheRefuseCollections division.PensionandOPEB(otherpostemploymentbenefits)arenon-cashentriesthatarecalculatedasaGAAPentryattheendoftheyear.Theseexpenses donotimpactthebudget.

City of Leavenworth, Kansas

Refuse Fund Proposed Budget

January 1, 2024 - December 31, 2024

Refuse Disposal Division

City of Leavenworth, Kansas

Refuse Fund Proposed Budget

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:Healthinsuranceincreasedfrom$3,457in2022to$13,961in2024budget,duetoelectionforcoveragebyFTemployeethathadbeenwaivedby previousemployeeinthatposition.

City of Leavenworth, Kansas

Refuse Fund Proposed Budget

January 1, 2024 - December 31, 2024

Refuse Restricted Division

City of Leavenworth, Kansas

2024Budget:SewerFundExpendituresbyType

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Sewer Plant Division

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

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Sewer Plant Division

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Sewer Plant Division

hydratingdrinks.

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:The2022to2023increaseinsalariesreflectstheadditionofa50%GISCoordinatorpositionandfillingWPCOperatorvacancies.Fullystaffed,theWPC Planthas5WPCOperators,buttherewerevacanciesin2022,whichreducedtheactualFTEsfortheWPCOperatorpositiontoapproximately3.5fortheyear. PensionandOPEB(otherpostemploymentbenefits)arenon-cashentriesthatarecalculatedasaGAAPentryattheendoftheyear.Theseexpensesdonot impactthebudget.

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Sewer Collection Division

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Sewer

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:The2022to2023increasereflectsfillingWPCOperatorvacancies.The2023projectionreflectsvacancies.The2024proposedbudgetassumesno vacancies.PensionandOPEB(otherpostemploymentbenefits)arenon-cashentriesthatarecalculatedasaGAAPentryattheendoftheyear.These expensesdonotimpactthebudget

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Sewer Capital Projects Division

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

January 1, 2024 - December 31, 2024

Storm Sewers Division

City of Leavenworth, Kansas

Sewer Fund Proposed Budget

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:The2022to2023increasereflectsfillingStormWaterEquipmentOperatorvacancies.PensionandOPEB(otherpostemploymentbenefits)arenoncashentriesthatarecalculatedasaGAAPentryattheendoftheyear.Theseexpensesdonotimpactthebudget

City of Leavenworth, Kansas

Storm Water Capital Projects Fund

2024 Proposed Budget

Storm Water Capital Projects Fund Summary Budget

City of Leavenworth, Kansas

Storm Water Capital Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024

Storm Water Capital Projects Division

City of Leavenworth, Kansas

Storm Water Capital Projects Fund Proposed Budget

January 1, 2024 - December 31, 2024

Storm Water Capital Projects Division

restoration,curbinletreplacements

Staffing

Notes:TheGISTechnicianisallocatedbetweenEngineering(25%)andStormWaterCapitalProjects(75%).The2023budgetallocatedtheGISTechnician100% toStormWaterCapitalProjects.

City of Leavenworth, Kansas Probation Fund

2024 Proposed Budget

Probation Fund Summary Budget

2024Budget:ProbationFundExpendituresbyType

City of Leavenworth, Kansas

Probation Fund Proposed Budget

January 1, 2024 - December 31, 2024 Probation Division

Restrictedfundsperstatestatute. Alcohol/drugassessment$150paidperclientfor inofficeevaluation,providerexpensemovedtoline6626in2023(2021showedthe netamountbetweenfeespaidandADSAPproviderpayments).

feeswere$82,523in2022

City of Leavenworth, Kansas

Probation Fund Proposed Budget

January 1, 2024 - December 31, 2024

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:2022Actualincludedapartialyearvacancy.2024budgetislowerthanthe2023adoptedbudgetbecauseofaretirement.

City of Leavenworth, Kansas

Convention and Visitors Bureau (CVB) Fund 2024 Proposed

City of Leavenworth, Kansas

Conventions and Visitors Bureau Fund Proposed Budget

January 1, 2024 - December 31, 2024

Conventions and Visitors Bureau Division

Revenueisplateauingwithnonewhotelsbeingadded. 2023estimatesexpected greatergrowthwenowdonotforesee. 2024estimatesbasedon55-63%average occupancyandrecentannualtrends.

2.20full-timeemployees: AssistantCityManager(0.2),CVBManager(1),Tourism ServicesCoordinator(1)(positionfilledinsecondhalfof2022)

AdminClerk(0.5)-2022actualand2023budgetincludedthisintheFTlinebecause theemployeewasasharedFTposition.

MailingvisitorguidebooksperrequesttootherCVBs,travelscenters,chambersof commerce,anticipatedslightincreaseaspostageratesrise

City of Leavenworth, Kansas

Conventions and Visitors Bureau Fund Proposed Budget

January 1, 2024 - December 31, 2024

Conventions and Visitors Bureau Division

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

Tablecovers,banners,tradeshowboothdecorations($2,000movedfromprintingfor accuracy)

City of Leavenworth, Kansas

Conventions and Visitors Bureau Fund Proposed Budget

January 1, 2024 - December 31, 2024

Conventions and Visitors Bureau Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:In2023theAdministrativeClerkwasafull-timeemployeethatwasallocated50%toHumanResourcesand50%toCVB,therefore,thatposition's salarywascodedtoFullTime.In2024,theAdministrativeClerkisbudgetedasapart-timeposition.2022ActualreflectsavacancyintheTourismServices Coordinatorpositionfor50%oftheyear.TheAssistantCityManager(ACM)isallocatedbetweenthefollowingdivisions:CityManager(40%),Economic Development(40%),andCVB(20%).2023actualreflectspartialyearvacancy.

City of Leavenworth, Kansas

Conventions and Visitors Bureau Fund Proposed Budget

January 1, 2024 - December 31, 2024

City Festival Division

O'NeillContract$68,200in2022,WhiskeyMarketing$35,500in2022dueto5krun design,payallperformers,equiprentalslikefencing,generator,scissorslift, fireworks,etc.(2021includedhigherexpensesforMelissaEtheridge)

City of Leavenworth, Kansas Economic Development Fund

2024 Proposed Budget

Economic Development Fund Summary Budget

2024Budget:EconomicDevelopmentFundExpendituresbyType

City of Leavenworth, Kansas

Economic Development Fund Proposed Budget

January 1, 2024 - December 31, 2024

Economic Development Division

City of Leavenworth, Kansas

Economic Development Fund Proposed Budget

January 1, 2024 - December 31, 2024

Economic Development Division

2024 Budget

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

2022 Actual, 2023 Adopted Budget, and 2024 Proposed Budget

Notes:TheAssistantCityManager(ACM)isallocatedbetweenthefollowingdivisions:CityManager(40%),EconomicDevelopment(40%),andCVB(20%).

2024 Proposed Budget

City of Leavenworth, Kansas Business & Technology Park Fund

2024Budget:Business&TechnologyParkFundExpendituresbyType

City of Leavenworth, Kansas

Business & Technology Park Fund Proposed Budget

January 1, 2024 - December 31, 2024

Business & Technology Park. Division

City of Leavenworth, Kansas

Community Grants Fund Proposed Budget

January 1, 2024 - December 31, 2024

Community Grants Division

TherearenoexpectedCVfundsprojectedfor2024.AllCDBG-CVfundswere exhaustedbySpring2022.TherearenoCVfundstoforwardorbudget.

City of Leavenworth, Kansas

Fire Pension Fund

2024 Proposed Budget

Fire Pension Fund Summary

2024Budget:FirePensionFund

City of Leavenworth, Kansas

Fire Pension Fund Proposed Budget

January 1, 2024 - December 31, 2024

Fire Pension Division

City of Leavenworth, Kansas

Police Pension Fund

2024 Proposed Budget

2024Budget:PolicePensionFund

Police Pension Fund Summary

City of Leavenworth, Kansas

Police Pension Fund Proposed Budget

January 1, 2024 - December 31, 2024

Police Pension Division

Bond & Interest Fund Summary Budget

2024Budget:Bond&InterestFundExpendituresbyType

City of Leavenworth, Kansas

Bond & Interest Fund Proposed Budget

January 1, 2024 - December 31, 2024

Bond & Interest Division

City of Leavenworth, Kansas

Tax Increment - Auto Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF Luxury & Import CID Division

City of Leavenworth, Kansas

Tax Increment - Auto Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - Zeck CID Division

City of Leavenworth, Kansas

Tax Increment - Auto Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF Zeck Sales Tax Division

City of Leavenworth, Kansas

Tax Increment - Auto Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - Zeck Property Tax Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - 4th & Metro Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - Downtown Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - Downtown CID Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - North Gateway Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - North Gateway CID Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - 615 Metro Redevelopment Division

City of Leavenworth, Kansas

Tax Increment-Hotel Incentives Fund Proposed Budget

January 1, 2024 - December 31, 2024

TIF - Price Chopper

APPENDIX A Summary of Financial Policies

Finance Staff are committed to adopting and implementing financial best practices as laid out by the Government Finance OfficersAssociation.Currently,thestaffisdeveloping,revising,andproposingnew policiestotheCityManagerandCityCommission.

Unlikeprivateentities,thereareno“bottomline”profitfiguresthatassessthefinancialperformanceofthe City,norarethereanyauthoritativestandardsbywithCityofficialscanjudgethemselves.Instead,theCity Commission and the City management team work together to set goals and objectives that measure the performanceandeffectivenessofmunicipalprogramsandservices.

Financial policies can be used to establish similar goals and targets for the City’s financial operations so thattheCityCommissionandCityOfficialscanmonitorhowwelltheCityisperforming.Formalfinancial policies provide a consistent approach to financial strategies and set forth guidelines to measure financial performanceandfuturebudgetaryprograms.

The followingis a summaryof policies adopted by the CityCommission.Thefull text of each policycan befoundontheCity’swebsite. 

BudgetPolicy

The Cityof Leavenworth adheres to State statutes, which requires alllocal governments to operate with a balanced budget. A balanced budget is defined as a budget in which projected revenues and available unencumberedcashareequaltoexpenditures.

BudgetaryReservePolicy

The City adheres to the Budgetary Reserve Policy to establish a framework to ensure sound financial management, reduce the need for issuing debt through effective use of reserves, and maintaining two monthsofexpenditureslevelasbudgetaryreserves.

CapitalAssetPolicy

The City of Leavenworth defines capital assets as tangible and intangible assets with a value exceeding $5,000 and a useful life exceeding one business cycle. Capital assets are those items with an acquisition costof less than$5,000,but which are particularlyat risk or vulnerable totheft or loss. TheCity’scapital assetsareresourcesusedtoprovidepublicservicestothecommunity.

DebtManagementPolicy

The City uses debt financing for capital improvement projects and equipment purchases. The City traditionally uses Temporary Notes and General Obligation Bonds to finance the development of infrastructure.

ProcurementPolicy

The City’s procurement policy is based upon Kansas State Statutes and City Ordinances. The purpose of this policyistoprovideguidelinestoall City personnel, establishingauthority and limits for thepurchase ofmaterials,supplies,equipment,andservicesbytheCity.

RevenueControlPolicy

The City uses the revenue control policy to maintain effective revenue controls and cash management practices,includingcompliancewithfederal,stateandlocalrequirementsandindustrystandards.

EconomicDevelopmentPolicy

The purposeof thispolicyis to establishthe officialpolicyof the CityofLeavenworthfor the grantingof economic development incentives,includingusesinaccordance withthe provisionsof of the Constitution of the State of Kansas. The appropriate purpose and use of incentives is to broaden and diversify the tax base, create new job opportunities for the citizens of the City of Leavenworth, and promote the economic growthandwelfareoftheCityofLeavenworth.

InvestmentPolicy

Kansasstatutesauthorizecitiestoinvestcashthatisnotimmediatelyneededfortheirintendedpurposes.

The City’s investment policy incorporates the types of investments that are authorized by state statutes. However, during the past year, some of the local banks offered investments in Certificates of Deposit Registry Service (CDARS)-type programs. The CDARS-type program and other qualifying reciprocal depositprograms allowsfor aparticipatinginstitutiontoarrange fortheallocationofdepositsinexcessof the Federal Deposit Insurance Corporation (FDIC) insurance limit of $250,000 among other participating institutionsinamountsthatwouldbeeligibleforFDICcoverage.

APPENDIXB

Glossaryof Terms

AccountingSystem- Thetotalstructureofrecordsandproceduresforrecording, classifying, summarizingandreportingfinancialinformation.

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

AccruedExpense – An expenseincurredduringthecurrent accountingperiod but whichisnot paid until asubsequentaccountingperiod.

AccruedRevenue–Revenueearnedduringthecurrentaccountingperiodbutwhichisnottobecollected untilasubsequentaccountingperiod.

ActuarialLiability– Theportionofthepresentvalueofbenefitsalreadyearnedbythe employeebut not paiduntilafutureevent.

AdValorem–Abasisforalevyoftaxesuponpropertybasedonvalue.

AdValoremTaxes-(“Accordingtovalue”)isataxbasedonthevalueofrealestateorpersonalproperty.

Addendum-Anadditionorsupplementtoadocument.

AgencyFund–Afundconsistingofresourcesreceivedandheldbythegovernmentalunitasanagentfor others.

AppraisedValuation-ThevalueplaceduponrealestateorotherpropertybytheCountyAppraiser.

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

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

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

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

AssignedFundbalance-ThecashbalanceintendedforaspecificusebytheCitythatareneitherrestricted norcommitted. TheCommissionorCityManagertowhichtheCommissiondelegatedauthoritytoassign amountsforspecificpurposesexpressesintent.

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

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

BalancedBudget–Abudgetinwhichtotalrevenuesareequaltoorgreaterthantotalexpenditures.

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

BasisofBudgeting-Methodusedtodeterminewhenrevenuesandexpensesarerecognized forbudgetingpurposes.

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

Bid-AwrittenoffertoperformacontracttoprovidegoodsorservicestotheCityinresponseto abidopportunity.

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

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

BondIndebtedness-Theportionofagovernment’sdebtrepresentedbyoutstandingbonds.

Budget-Aplanoffinancialoperationincludinganestimateofproposedexpendituresforagivenperiodof time,andproposedmeansoffinancingthem.

BudgetAmendment-Aformalchangetothebudgetduringtheyeartoincreaseexpenditurelimits.

BudgetControl–ThecontrolormanagementoftheapprovedBudgetforkeepingexpenditureswithinthe limitationsofavailableappropriationsandavailableresources.

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

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

BudgetaryFundBalance-Representsonlytheaccumulatedamountfromprioryearsbasedonbudgetary basis.

BudgetedFund-Afundthatisrequiredbystatutetobebudgeted.

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

Capital Asset-Tangibleorintangibleassetswithanacquisitioncostgreaterthan$5,000andanestimated usefullifeexpectancygreaterthanonebusinesscycle.

CapitalExpenditures-Anexpenditurethatresultsintheacquisitionoforadditiontocapitalassets.

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

CapitalImprovements-Expendituresrelatedtotheacquisition,expansion,orrehabilitationofanelement ofthegovernment’sphysicalfacilitiesorinfrastructure.

CapitalOutlay-Paymentsmadeincashorcashequivalentstopurchaseacapitalassetorextendacapital asset’susefullife.

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

Capital ImprovementProgram- Aplanthatservesasaguidefortheefficientandeffective provisionof publicfacilities,outliningtimingandfinancingschedulesofcapitalprojectsforafive-yeartimeperiod.

CashBasisofAccounting–Themethodofaccountingthatrecognizesrevenuesandexpensesatthetime cashisreceivedorpaidout.

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

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

CashEquivalents–Shortterm,highlyliquidinvestmentsthatarereadilyconvertedtocash.

Challenge-Awrittenobjectionbyaparticipatingbidderregardingabid,proposal,orquote.

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

CharterOrdinance- Thedocumentusedbycitiestoexemptitselffromanon-uniformstatestatuteusing constitutionalhomerule.

Collusion-Whentwoormorepartiesacttogethersecretlytoachieveafraudulentorunlawfulactssuchas unlawfulactivitiesimpactingcompetitivebidding. Thismayinhibitfreeandopencompetitioninviolation ofantitrustlaws.

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

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

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

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

ComponentUnit-alegallyseparateorganizationforwhichtheelectedofficialsoftheprimarygovernment arefinanciallyaccountable.

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

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

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

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

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

ControlledAsset-Controlledassetsarethoseitemswithanacquisitioncostoflessthan$5,000,butwhich areparticularlyatriskorvulnerabletotheftorloss.

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

CostReimbursementbasis–Settingchargessothattestsaresystematicallyrecoveredonabreak-even basis.

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

CountyTreasurer’sReport-Areport,whichshowsthedistributionoftaxesmadebythecountytreasurer forthepreviousyear.

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

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

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

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

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

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

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

Design-Build-AprojectdeliverymethodinwhichtheCitycontractswithasingleentityforboththedesign andconstruction/implementationofaproject.

Designee-AdulyauthorizedrepresentativeofaDepartmentDirector

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

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

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

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

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

1)ThefunctioningoftheCitygovernment

2)Thepreservationorprotectionofproperty,machinery,orequipment

3)Thehealthorsafetyofanyperson

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

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

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

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

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

Expenditures-Includescashpaymentsplusanyencumbrancesforbudgetarypurposes.

FiduciaryFund–Anyfundheldbyagovernmentalunitasanagentortrustee.

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

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

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

Fund-Anindependentfiscalandaccountingentityincludingallcashwithrelatedliabilitiesorobligations.

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

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

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

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

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

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

ImpactFee–Feeschargedtocoverinpartorwhollythecostofimprovements.

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

InformalSolicitations-Purchasesunderacertaindollarthresholdmaybemadebyeitherverbalorwritten quotes.

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

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

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

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

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

Investment–Securitiesheldfortheproductionofincomeintheformofinterestanddividends.

Invitationforbids(IFB)-Alldocumentsusedtosolicitcompetitiveormulti-stepbids.

Land-IncludesallrealestateownedbytheCitywiththeexceptionofrealestatethatcontainsinfrastructure.

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

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

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

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

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

ModifiedAccrualBasis-Methodofaccountingthatrecognizesrevenueswhentheybecomeavailableand measurableand,withafewexceptions,recordsexpenditureswhenliabilitiesareincurred

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

Non-RecurringCapitalExpenditures-Expensesthatareunlikelytooccuragaininthenormalcourseof business.

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

OriginalBudget-Thefirstlegallyadoptedbudget.

OtherFinancingSources-Increasesinnetpositionofgovernmentalfundsotherthanrevenues.

OtherFinancingUses–Decreasesinnetpositionofagovernmentalfundotherthanexpenditures.

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

PensionBenefits–Retirementincomeandallbenefitotherthanhealthcarethatisprovidedtoemployees.

PerformanceMeasures–amethodoftrackingandreportingservicelevels.

Pilot–PaymentinLieuofTaxes.

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

Refunding–Issuancefornewdebtwhoseproceedsareusedtorepaypreviouslyissueddebt.

Recurringcapitalexpenditures–Expensesthatarelikelytooccuragaininthenormalcourseofbusiness.

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

RequestforProposal(RFP)-Adocumentusedtosolicitproposalsfrompotentialprovidersforgoodsand services

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

RequestforQuotes-Arequestmadetovendorsfornon-repetitivepurchasesbelowacertaindollaramount, maybeeitheraverbalorawrittenquotedependingonthedollarthreshold.

ResourcesAvailable-Thetotalcashavailabletofundthebudget.

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

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

SpecialAssessment-Compulsorylevymadeagainstcertainpropertiestodefrayallorpartofthecostofa specificimprovementorservicedemand

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

SpecialRevenueFunds-Fundsthataccountforrevenuesourcesandusesthataredesignatedforaspecific purpose.

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

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

Taxlevy-Thetotalamounttoberaisedbygeneralpropertytaxesforthepurposesspecifiedintheapproved Citybudget.

Taxrate-Theamountoftaxleviedforeach$1,000ofassessedvaluation.

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

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

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

UnencumberedCashBalance-Thecashbalanceasshownintheaccountingrecordsforthefund,lessany outstandingencumbrances.

UnearnedRevenue–Aliabilityforresourcesreceivedpriortorevenuerecognition

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

Vendor-Asupplier/sellerofgoodsandservices. Areferencetoaproviderofproductorservice.

APPENDIX C

Glossary of Acronyms

Annual Action Plan

Automated Clearing House

Americans with Disabilities Act

Annual Required Contribution

American Public Works Association

Bond Anticipation Note

Annual Consolidated Financial Report Consolidated

Annual Performance and Evaluation Report

Certificate of Deposit

Community Improvement District

Community Development Block Grant

Comprehensive Improvements Assistance Program

Capital Improvements Program

Coronavirus Disease

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

Convention & Visitors Bureau

Kansas Department of Health & Environment

Department of Labor

Kansas Department of Revenue

Kansas Department of Transportation

Electric Funds Transfer

Kansas

EMT Emergency Medical Transport

EPA Environmental Protection Agency

ESG Emergency Solutions Grant

FFE Federal Funds Exchange

FICA Federal Insurance Contributions Act

FTE Full – Time Equivalent

FY Fiscal Year

GAAP Generally Accepted Accounting Principals

GASB Governmental Accounting Standards Board

GFOA Government Finance Officers Association

GIS Geographic Information Services

GO Bonds General Obligation Bonds

GPS Global Positioning System

HCV Housing Choice Voucher

HIDTA High Intensity Drug Trafficking Areas program

HR Human Resources

HUD Department of Housing and Urban Development

HVAC Heating, Ventilation, and Air Conditioning

ICMA International City/County Management Association

ISO Insurance Services Office

LCDC Leavenworth County Development Corporation

LEPC Local Emergency Planning Committee

LHA Leavenworth Housing Authority

KDOT Kansas Department of Transportation

KERIT Kansas Eastern Regional Insurance Trust

KHRC Kansas Housing Resources Corporation

KLINK Kansas Highway Connecting Links

KOMA Kansas Open Meetings Act

KORA Kansas Open Records Act

KPERS Kansas Personnel retirement system

KP&F Kansas Police & Fire retirement system

K.S.A. Kansas Statues Annotated

M&R Maintenance & Repairs

MARC Mid-America Regional Council

NRA Neighborhood Revitalization Area

OPEB Other Post Employment Benefits

OMB Office of Management and Budget

PAC Performing Arts Center

PILOT Payment in Lieu of Taxes

PSAP Public Safety Answering Points

RFCC or CC Riverfront Community Center

RHSCC Regional Homeland Security Coordinating Committee

ROW Right of Way

SRO School Resource Officer

TAN Tax Anticipation Note

TIF Tax Increment Financing

USP United States Penitentiary

VA Department of Veteran Affairs

VASH Veterans Affairs Supportive Housing

WWTP Waste Water Treatment Plant