2026 Proposed Annual Operating Budget and 2026-2030 Capital Improvement Plan

2026

Adopted Annual Operating Budget &

2026-2030 Capital Improvement Plan

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2026 Budget - Table of Contents Introduction  Table of Contents  List of Elected and Appointed Officials  Budget Management Team  Mission Statement  Memorandum for Record  Transmittal Letter  City of Leavenworth Organization Chart  Community Profile 2026 Operating Budget  2026 Budget Overview  2026 Adopted Budget - City of Leavenworth o 2026 Budget Overview – General Fund o 2026 Adopted Budget – General Fund  City Commission  City Administration Summary  City Manager’s Office  Legal Division  Municipal Court  Contingency  Civil Defense  Information Technology  City Clerk’s Office  Human Resources Department  Finance Department Summary  Finance  General Revenue  City-wide Expenses  Police Department Summary  Police Administration  Police Dispatch  Police Operations  Animal Control  Fire Department Summary  Fire Administration  Fire Suppression  Fire Prevention  Public Works Summary  Engineering  Buildings & Grounds  Inspections  Street Lighting  Airport

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2026 Operating Budget - Continued  Library Maintenance  Municipal Service Center Summary  Garage  Service Center  Planning & Community Development Summary  Planning & Zoning  Code Enforcement  Rental Coordinator o Bond & Interest Fund o Library Fund & Library Employee Benefit Fund  Library Fund – External Budget Submission o Police Pension Fund o Fire Pension Fund o Recreation Fund Overview & Summary  Recreation Division  Aquatics  Performing Arts  Community Center  RFCC Facility Maintenance  Riverfront Park  Parks o Streets Fund Summary  Streets & Alley Maintenance  Traffic  Sidewalks & Curbs o Convention & Visitors Bureau Fund Summary  Convention & Visitors Bureau Division  City Festival Division o Probation Fund o Economic Development Fund  Leavenworth County Development Corporation (LCDC)  Leavenworth Main Street Program o Business & Technology Park Fund o Sales Tax Funds Summary  CIP Sales Tax Fund  County Wide Sales Tax Fund o Sewer Fund Summary  Sewer Plant Division (WWTP)  Sewer Collection Division  Storm Sewers Division  Sewer Capital Projects o Refuse Fund Summary  Refuse Collections  Refuse Disposal  Refuse Restricted

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2026 Operating Budget - Continued o Stormwater Capital Projects Fund o Auto TIF Funds o Hotel TIF Funds o Retail TIF Funds o Leavenworth Housing Authority Funds  Planters II Fund  Housing - Voucher Choice (Section 8) Fund o Community Development Fund Summary o Police Seizure Fund o Police Grants Fund o Capital Projects Funds Summary  Capital Projects Fund  Streets Capital Projects Fund  Grant Matching Capital Projects Fund o ARPA Fund o Special Park Gift Fund Capital Improvements Program 2026 - 2029  CIP by Funding Source o Projects to be funded by CIP and Countywide Sales Tax  Buildings & Grounds  City Hall Chiller Replacement  Annual City Hall Facility Maintenance  LED Lighting Upgrades  HVAC Upgrades & Safety Enhancements  Library Maintenance  Vehicle Replacement Program – Enterprise Lease Program  Replace Police Department Patrol Vehicles  Information Technology  Replace Firewalls at End-of-Life  Annual Allocation for Computer Equipment  Replace UPS at End-of-Life  Upgrade Audio/Video Capabilities in City Commission Room  Replace Routers at End-of-Life  Replace Edge Switches at End-of-Life  Replace Storage Area Network (SAN) at End-ofLife  Replace Wireless Access System at End-of-Life  Replace Core Switches at End-of-Life  Police  Construct an Outdoor Gen Range – Unscheduled  Replace Armored SWAT Vehicle - Unscheduled

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Capital Improvements Program 2026 – 2029 - Continued  Fire  Replace Automatic External Defibrillators (AED)  Purchase Furniture & Fixtures for New Fire Station #3  Replace Lockers  Install Security Cameras  Pumper Replacement Schedule  Engineering  Biennial Bridge Inspection  PCI (Road Surface) Assessment  Drone Replacement  Public Works  Replace Variety of Street Equipment  Replace Buried Gas & Diesel Storage Tanks and 2 Fuel Pumps at MSC  Parks & Recreation  Community Center Renovations & Repairs  Replace Two Pull-Behind Vacuums with One New Vacuum  Replace Compact Tractor  Replace 16’ Self-Propelled Mower  Replace 11’ Salf-Propelled Mower  Preplace Parks’ Service Truck  Add Lights at Cody Park Basketball Court  Install Heaters in Three Restroom Facilities  Replace Fence at Riverfront Park  Annual Allocation for Trail Improvements Unscheduled  Install Shade System at Sportsfield Park  Replace Restroom and Concession Facility at Cody Park  Gazebo Park Development – Unscheduled  Paint Locker Room, Restrooms, Office, and Breakroom at Wollman Pool  Pool Painting and Caulking at Wollman Pool  Deck Caulking and Repair at Wollman Pool  Waterslide Maintenance and Restoration at Wollman Pool o Streets Capital Projects (FFE Funds and Transfer from Sales Tax Funds)  Annual Pavement Management Program  Wilson Avenue Improvements  Annual Road Striping  Annual Traffic Signal Repair and Modernization

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Capital Improvements Program 2026 – 2029 - Continued Grant Matching Capital Projects Fund  Airport Taxi-way Asphalt Improvement  Sidewalk & Ramp Reconfiguration / ADA Compliance  10th & Limit Intersection Improvement  Vilas Street Improvements  4th Street Between Seneca & Metropolitan Sewer Fund  Manhole & Sewer Line Rehabilitation  WWTP Improvements & Repairs  New Admin Building & Conversion of Old Building  Replace Lift Station Pumps  Add Stationary Backup Generators at Lift Stations  Replace Trailer Mounted Jetter  Sewer Line Maintenance at Hallmark  Replace CCTV System and Camera Truck  Replace Flush Truck  Replace Utility Vehicle  Replace Manholes Along River  Replace Dump Truck  Recoating of Raw Sewage Piping and Pumps  Replace Work Site Pickup Truck Refuse Fund  Replace Sterling Roll-Off Chassis (Grapple Arm Compatible)  Replace Brush Cat Skid Steer Attachment  Purchase Additional Adjustable Loader Refuse Truck Storm Water Capital Projects  Orange Fence Projects

Appendixes  Appendix A – Summary of Financial Policies  Appendix B – Glossary of Terms  Appendix C – Glossary of Acronyms  Appendix D – 2024 Budget – Kansas Budget Book Submitted to County Clerk’s Office

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City of Leavenworth, Kansas List of Elected and Appointed Officials October 14, 2025

Elected Officials

Position

Term Expires

Holly Pittmen

Mayor

2025

Nancy Bauder

Mayor Pro Tem

2027

Griff Martin

Commissioner

2027

Ed Hingula

Commissioner

2025

Jermaine Wilson

Commissioner

2025 Length of Service with City

Appointed Officials

Position

Scott Peterson

City Manager

1 year

David Waters

City Attorney

7 years

Penny Holler

Assistant City Manager

4 years

Melissa Bower

Public Information Officer

12 years

Lona Lanter

Human Resources Director

21 years

Sarah Bodensteiner

City Clerk

3 years

Roberta Beier

Finance Director

4 years

Steve Grant

Director of Parks & Community Activities

23 years

Brian Faust

Director of Public Works

4 years

Pat Kitchens

Police Chief

34 years

Gary Birch

Fire Chief

11 years

Kim Portillo

Director of Community Development

1 year

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Staff Responsible for the 2026 Proposed Budget Include:

Scott Peterson City Manager

Penny Holler Assistant City Manager

Roberta Beier Finance Director

Andrew See Deputy Finance Director

Sarah Bodensteiner City Clerk

Melissa Bower Public Information Officer

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Trevor Cook Assistant to the City Manager

Karen Parker Senior Accountant

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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.

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Memorandum for Record From: Roberta Beier, Finance Director, City of Leavenworth Date: October 14, 2025 Subject: Updates to 2026 Budget Transmi al Le er On June 30, 2025, the City Manager and I submi ed the Proposed 2026 Opera ng Budget and 2026 – 2030 Capital Improvements Program to the City Commission, along with the following transmi al le er. Subsequent to delivering the proposed budget to the City Commission, the City received addi onal informa on that resulted in changes being made to the proposed budget. An updated budget was submi ed and approved by the City Commission on August 26, 2025. The purpose of this Memorandum for Record is to provide an overview of the changes made to the budget. It should be read in conjunc on with the following transmi al le er. The changes are summarized below: 

In September, 2025, the City received its 2026 health insurance renewal rates which were approximately 25% lower than the 2025 health insurance rates. The 2026 rates provided a savings of approximately $1,000,000 for the 2026 budget. This savings in health insurance allowed the City to: o Lower the amount of ad valorem tax needed to support the 2026 budget from $9,963,805 (proposed budget) to $9,551,437 (approved budget). Below are updated tables that illustrate the 2026 ad valorem tax levy and 2026 mill levy. The original tables appear on page xi of the transmi al le er: Ad Valorem Tax Levy Required by Each City Fund

Fund General Fund Recrea on Fund Bond & Interest Fund Fire Pension Fund Police Pension Fund Subtotal - City Library Fund Library Employee Benefits Fund Subtotal - Library Total

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2025 Adopted Budget $4,338,471 510,613 2,197,813 51,472 6,316 7,104,685 1,100,801 308,515 1,409,316 $8,514,001

2026 Approved Budget Variance $5,082,683 17.15% 828,586 62.27% 1,921,571 -12.57% 43,065 -16.33% 16,358 158.99% 7,892,263 11.09% 1,251,892 13.73% 407,282 32.01% 1,659,174 17.73% $9,551,437 12.19%

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Mill Levy Rate for Each City Fund Requiring Ad Valorem Tax Support

Fund General Fund Recrea on Fund Bond & Interest Fund Fire Pension Fund Police Pension Fund Subtotal - City Library Fund Library Employee Benefits Fund Subtotal - Library Total

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2025 2026 Adopted Approved Budget Budget 13.739 15.225 1.617 2.482 6.960 5.756 0.163 0.126 0.020 0.049 22.499 23.641 3.486 3.750 0.977 1.220 4.463 4.970 26.961 28.611

Variance 1.486 0.865 -1.204 -0.034 0.029 1.142 0.264 0.243 0.507 1.649

o Give raises to employees, effec ve January 1, 2026 as follows:  1.5% to the following posi ons  Police Chief  Fire Chief  Public Works Director  Finance Director  2.0% to all other Department Heads  2.75% to the rest of the staff o Increase the December 31, 2026 budgeted reserves in the General Fund from $5,292,893 (22.06% of annual expenses) to $5,374,827 (22.75% of annual expenses) The projected December 31, 2025, cash balance in the Grant Matching Capital Projects Fund was updated to $245,901, reducing the 2026 budgeted transfer from the General Fund to the Grant Matching Capital Projects Fund from $1,066,678 to $820,777. Total City-wide budgeted expenses increased from $61,987,800 to $64,849,332. This is primarily due to the expenditure of cash reserves in the capital projects funds to cover projected encumbrances as of December 31, 2025. o Specifically, budgeted expenses in the Enterprise and Special Revenue funds increased from $5,155,420 (proposed 2026 budget) to $6,934,960 (approved 2026 budget) – primarily due to the ming of the comple on of capital projects. The updated table for budgeted expenditures for these funds is below. The original table appears on page viii of the transmi al le er.

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Enterprise and Special Revenue Funds Budgeted Expenses by Fund Net of Budgeted Reserves and Transfers to Other Funds

Fund CVB Fund Proba on Fund Streets Fund Economic Development Fund Capital Projects Fund Streets Capital Projects Fund CIP Sales Tax Fund** Countywide Sales Tax Fund** Grant Matching Capital Projects Fund Sewer Fund Refuse Fund Storm Water Capital Projects Fund Auto TIF Fund Hotel TIF Fund Retail TIF Fund Total

2025 Adopted Budget $740,043 211,109 1,651,142 455,695 2,569,871 3,135,403 0 0 1,145,780 6,792,435 2,534,631 1,559,503 820,000 559,600 195,000 $22,410,212

2026 Approved Budget $944,567 212,832 1,552,893 446,991 3,743,249 3,709,000 0 0 4,015,780 8,752,910 2,802,012 1,562,725 644,600 839,113 88,500 $29,345,172

**Note: The CIP Sales Tax and the Countywide Sales Tax Funds are set up to collect local and countywide sales and use tax and disburse those funds to various other funds based on previously established City ordinances; therefore, the funds do not have any budgeted expenses other than transfers to other funds. The above changes are in reference to the transmi al le er dated June 30, 2025, which begins on the following page.

Roberta Beier Finance Director

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June 30, 2025 Mayor and City Commission City of Leavenworth Leavenworth, Kansas

Dear Mayor and Commissioners: The City of Leavenworth Management Team is pleased to present the 2026 Operating Budget and 20262030 Capital Improvements Program (CIP). The two budget processes were combined in 2019 to provide the Commission and residents of Leavenworth with a clearer and more comprehensive view of total City resources and expenditures. The change also reflects the interconnectivity between the budgets. The budget is one of the most important documents the City prepares in a given year and efforts have been made to produce a document that is an effective communications tool, policy document, historical record, financial plan, and operations guide for the City.

I. BUDGET OVERVIEW The 2026 Operating Budget is balanced, as required by law, and builds on the City’s goal to provide highquality services while maintaining sound financial standing. The budget contains revenue and expenses for all City funds and includes a "pass-through" levy as mandated by the Library Ordinance. The 2026 Operating Budget was crafted in an environment of declining local sales tax revenue while countywide sales tax revenue, local use tax revenue and countywide sales tax revenue continued their upward trend. At the same time, the local economy continues to face historic levels of inflation, commodity/service/utility price increases and wage pressures. This budget attempts to address the upward trends of price increases for many services and commodities while aligning to the City Commission’s strategic priorities and goals. Following several years of post-pandemic volatility and rising costs, the development of the 2026 Operating Budget reflects a deliberate effort to stabilize the City’s financial position without overreliance on reserves. Simultaneously, the City faces uncertainty regarding high interest rates and continued inflation in construction costs and the labor market, as well as continued inflationary pressures in critical operating expenses such as insurance premiums, employee healthcare, wage demands, and fuel costs. The City prioritized core services and long-term sustainability, with the budget strategically and prudently addressing these rising expenditures and uncertain revenue trends, while remaining firmly aligned with the City Commission’s established strategic priorities and objectives. Factors that provided constraints to the 2026 Operating Budget include:

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Revenue Environment: The 2026 budget reflects growth in the City’s assessed property valuation, with an increase of 5.72%, generating approximately $1,178,600 in additional property tax revenue within the General Fund through a 2.787 mill levy increase. While this increase is essential to maintain existing service levels, the City remains sensitive to the impact on taxpayers, especially as residents concurrently face rising utility rates and increases from other tax districts.

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Reserves and Fiscal Stability: The City places great importance on maintaining healthy General Fund reserves, targeting a minimum of 16% and a preferred level of 30% of annual operating expenses. In order to maintain the City’s excellent bond rating of Aa2, it’s important to keep a reasonable reserve position. Higher bond ratings allow for lower interest rates when borrowing funds for capital projects. Recent years have seen a decrease in reserves as the City completed one-time projects and strategically used reserves to achieve revenue neutral budgeting. As of December 31, 2024, reserves stood at 32.7% of operating expenses, but the proposed budget results in a decrease in reserves to 22.1% as of December 31, 2026. This strategic use of reserves has allowed the City to maintain high-quality services amid revenue volatility, but continued reserve depletion is not sustainable. Accordingly, the 2026 budget has prioritized stabilizing these reserves, reflecting the City’s proactive approach to long-term financial health.

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Inflationary and Cost Pressures: The 2026 budget development process confronted numerous external cost pressures, significantly affecting planned expenditures. Notably, the City’s health insurance expenses rose sharply, increasing by $467,000 (14%) in 2024, with an additional increase of $593,00 (16%) anticipated for 2025. The City is also facing a nationwide inflation of goods, services, equipment, and labor that provide additional constraints on our ability to provide a high level of services. Substantial increases such as these, combined with uncertainties surrounding federal employment at critical local employers such as the VA, correctional facilities, and Fort Leavenworth, underscore the need for budgetary prudence.

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Operational Adjustments and Cost Control Measures: In response to these financial challenges, City leadership undertook comprehensive cost-saving measures to maximize efficiencies and avoid unnecessary taxpayer burden. The 2026 Budget includes targeted initiatives such as: o

Made adjustments to the fleet lease program to reduce costs, including downsizing vehicles and selling those with low level of use.

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Strategic staff reductions through attrition without layoffs, maintaining workforce stability while controlling personnel costs.

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Across-the-board reductions in overtime expenses: 10% for most City departments and a targeted 5% reduction for Public Safety.

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No scheduled raises or wage increases for City personnel in 2026, following recent increases to improve wage competitiveness.

In addition to revenue and expense forecasting and management, the Management Team continues to pay close attention to State Legislature-generated budget measures that, if passed into law, would require a fundamental shift in City budgeting. In the 2025 legislative session, those measures included: 

A state-imposed cap of a 3% property tax increase: Included, but not passed in the 2025 state legislative cycle, was language that would cap property tax increases. The last bill that was discussed during the legislative session provided for a 3% cap to proposed property tax increases

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levied by local municipalities. This measure did not pass, however, there are increasing calls and efforts to address local property tax in the state legislature, which we will continue to monitor. The last-minute nature of State tax legislation results in unpredictability for local governments. The Leavenworth City Commission is the appropriate body to make taxing decisions for the businesses it represents and the residents who select its composition every two years. Staff will continue to watch for and fight any efforts to limit the City’s home rule authority. The 2026 Operating Budget is a representative example of the measures taken by the current and past City Commissions in financial management and prudent taxation to deliver services at the local level. The 2026 Operating Budget reflects these past efforts and careful planning, but it also presents a new, goaloriented approach to the City’s division of resources and service delivery. In March of 2025, the City Commission met with staff and developed a list of six goals that you would like to see addressed in the 2026 budget and beyond. Those goals, and the objectives we’ve identified to address them, are outlined below: 1. Take an honest approach to revenue generation in the City •

Staff has provided a revised, more conservative estimate for sales tax collection through the year 2026 based on recent trends.

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Reduction of spending in key areas- Staff believes all available cuts have been made prior to recommending revenue increases. •

Staff has worked with Enterprise to reduce the City’s annual vehicle fleet lease payment from approximately $750,000 in 2025 to approximately $506,000 in 2026.

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Three vacant staff positions have been closed for re-hire.

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The budget team met with department heads to address their budgets at the lineitem level: every line has been examined to ensure maximum cost savings.

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Reduction of overtime by 10% in every department except public safety (5%).

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No budgeted increases to wages and salaries for City personnel.

Adjusting enterprise fees to meet the current and future demands of user-based services.

2. Evaluate Future of Solid Waste Services •

This particular goal is addressed later in this letter, but staff worked closely with the City Commission to evaluate potential options for the future of solid waste in Leavenworth, and have budgeted according to the Commission’s consensus.

3. Evaluate Future of Wastewater Services •

In June of 2025 the City Commission approved a $370,000 extension to the City’s wastewater treatment plant master plan, that will evaluate options for the construction of a new wastewater treatment plant at the existing site. The plan will also identify existing infrastructure that is slated for replacement in the current CIP that will not be needed in a new facility; this infrastructure will be removed from the CIP, and the funds put aside for future down payment on a new plant.

4. Establish Priorities for Economic Development Partners •

Staff is working directly with the City Commission during this budget cycle to see that the future of Leavenworth’s relationship with its economic development partners is moving in the direction the Commission envisions.

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5. Look into digitization of City-wide offices/services •

In 2025 the City adopted the Bonfire software that will be used for all procurement projects moving forward. This is a digital software that allows contractors across the country to view and bid on any proposals the City puts out.

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The Parks and Recreation Department is transitioning to using RecDesk, a digital registration and reservation software, for all recreation programs.

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Staff has included a budget for procuring a business licensing software to streamline the City’s interactions and registrations with local businesses.

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Staff will be transitioning to Microsoft Office365 and Microsoft Teams, allowing for greater digital and remote internal collaboration.

6. Increased communication from the City to the public •

The City will soon be partnering with Leavenworth County to use its already operational opt-in Texting service, Alert Sense. Residents that opt-in to this service will be sent regular texts, emails, app alerts, or phone calls notifying them of events, emergencies, or general up-to date information going on in the City.

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Staff is exploring new ways to reach younger residents by creating social media accounts, such as TikTok and Instagram, that will provide City-related content and information that pertains directly to them.

The 2026 Operating Budget is a clear representation of strategic financial measures implemented by the current and past City Commissioners, underscoring disciplined fiscal management and prudent stewardship of public funds. By carefully evaluating expense growth, strategically managing reserve levels, and making thoughtful investments, the City is positioned to continue delivering high-quality municipal services despite the challenging financial environment. In light of this uncertain landscape, the 2026 budget was crafted with a disciplined approach to spending, reaffirming that the Leavenworth City Commission is best positioned to make responsive, responsible financial decisions for its residents and businesses. The budget reflects the Commission’s commitment to long-term stability by limiting new spending, prioritizing core services, and avoiding structural imbalances that could weaken the City’s financial position. As a result, the 2026 budget includes several key investments and considerations that: 

Consider Solid Waste Services Improvement and Consolidation: Responding to increased service demands and operational efficiency goals, the budget incorporates the initial phases of a new solid waste consolidation strategy. This involves immediate investment in an additional refuse truck to enhance waste collection in 2026; the planned construction of a consolidation station at the former landfill site; and the development of a master plan for a potential, fullservice transfer station in the future if or when the need arises. This phased approach aims to improve operational efficiency, employee safety, and service reliability for residents.

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Leverage the Dedicated Grant Matching Fund: Recognizing the significant benefit of leveraging external funding opportunities, the City will utilize $1,066,678 from the General Fund in 2026 to meet required local match obligations for approximately $4,016,000 in external grant-supported projects. Beginning in 2027, grant matching requirements will be met through City Sales Tax or Countywide Sales Tax revenues, providing a sustainable long-term funding strategy.

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Reduce and Manage Debt Obligations: The City continues its disciplined approach to debt management initiated in previous years. While bonds totaling $4,885,000 were issued in 2024 for Fire Station #3, the 2026 budget reflects debt service that is $308,000 lower than 2024 debt service and $698,000 lower than 2025 debt service. If the City continues its prudent pay-as-you

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go strategy for CIP projects, all general obligation debt will be retired by 2036. This ongoing commitment to debt reduction ensures greater financial flexibility for future budgets. 

Digitalize and Enhance Communication: The budget prioritizes modernizing service delivery and enhancing transparency through targeted technology investments. In 2025, key initiatives included implementing digital platforms such as Bonfire for procurement and RecDesk for recreational service management. In 2026 the City is implementing Office 365 for operational efficiency and to improve cybersecurity. Additionally, to foster greater resident engagement, the City is rolling out new communication channels, including an “AlertSense” opt-in texting service and expanding social media outreach through platforms such as Instagram and TikTok.

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Adjust Wastewater Infrastructure Investments: When the master plan for an updated wastewater treatment plan is complete, it will be evaluated by staff and presented to the City Commission. If the decision is made to build a new plant in the existing location, any improvements in the 2026 CIP that will not be used in a future plant will be removed from the CIP.

Based on Commission direction and actions aimed at managing expenses responsibly and restoring appropriate reserve levels while ensuring essential service delivery and strategic investments in infrastructure, the 2026 Operating Budget includes a proposed increase of the City-supported mill levy of 2.377 mills, reflecting the need to maintain fiscal stability in response to sales tax shortfalls and rising operational costs. Despite the increase, the City remains sensitive to the cumulative impact on residents, especially in the context of rising private utility rates and other taxing jurisdiction’s adjustments. Looking forward, the Budget Team continues to be concerned by the City’s substantial reliance on sales tax revenue as a significant component of general fund revenues, recognizing the dependency as a key vulnerability to broader economic conditions. As stated in its most recent evaluation, Moody’s Investor Service specifically notes, “The City’s reliance on economically sensitive sales tax revenue is a credit challenge.” Sales tax is inherently more volatile than property tax and tends to fluctuate with changes in consumer spending. A portion of the City’s sales tax revenue is tied to a one percent countywide sales tax, which is set to expire in 2035. The allocation formula for distributing this revenue includes a property tax component. As the City’s share of the total county property tax collections declines relative to other municipalities, the City’s portion of countywide sales tax revenue will also decrease. If sales tax revenue continues to underperform expectations and the City maintains a flat mill levy, future budgets may require difficult decisions, including potential reductions in service levels. However, the Budget Team remains cautiously optimistic that future residential, commercial, and industrial growth will gradually expand the City’s property tax base, helping to strengthen long-term revenue without further increasing the burden on existing homeowners and businesses. These efforts directly support Commission goals to expand housing opportunities, attract private investment, and ensure future tax growth benefits all residents equitably. II. OPERATING BUDGET The 2026 Operating Budget totals $61,987,800 across all funds and reflects a disciplined and strategically targeted approach to managing both short- and long-term financial needs. The budget maintains core municipal service levels, invests in key infrastructure and workforce-related initiatives,

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and ensures responsible use of taxpayer resources in light of economic volatility and constrained revenues. General Fund The General Fund serves as the City’s primary operating fund, supporting essential services including Police, Fire, Public Works, and Planning and Administration. The primary revenue streams that support the General Fund budget are: 1) Sales and Use Taxes; 2) Property Taxes; 3) Charges for Services; 4) Fines and Forfeitures; and 5) Franchise Fees. Fluctuations in these revenue streams affect how the City is able to pay for and maintain core services. Revenue Highlights 

The City experienced an increase in assessed valuation, rising from $315,777,776 in 2024 to an estimated $333,837,941 in 2025, or 5.72%. At the proposed City mill levy of 24.876, this increase will generate approximately $1,178,605 in additional property tax revenue for the General Fund. While this marks a reversal from prior years of decreasing mill levies, it is necessary to sustain existing service levels in light of reduced sales tax performance and escalating operational costs.

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Total sales tax revenue is projected to decrease 2.18% from 2025 budgeted sales tax collections. This is a reversal of a multi-year trend where the City experienced year-over-year sales tax increases as the result of a strong post-pandemic economic recovery. The volatility of sales tax, particularly amid broader economic uncertainty and inflation, has reaffirmed the City’s strategy to rely more heavily on stable property tax growth for core service funding.

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Franchise fees in the General Fund are budgeted to increase by only 1.5% over 2024 actual franchise fee collections and 0.06% over 2025 budgeted franchise fees. Franchise fees are dependent on the weather and are, therefore; difficult to predict.

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The 2026 Budget projects an ending General Fund Reserve of $5,292,893, with budgeted operating expenses of $23,998,477; therefore, the budgeted General Fund reserves as of December 31, 2026 is 22.06% of annual expenditures. This marks a deliberate effort by the City to minimize the drawdown of reserves. While the reserve is below the City’s preferred 30% target, this allocation reflects a disciplined and proactive approach that maintains the City’s fiscal resilience and will help support the City’s historically strong bond rating.

Expense Highlights 

The City saw substantial increases in insurance premiums across key areas. Health insurance premiums rose by 21.7% in 2024 and by another 9% in 2025; resulting in a 32.7% increase over a two-year period. Health insurance premiums in 2025 are projected to be $598,000 more than they were in 2024. Property insurance increased by $23.8% in 2024 and another 34.6% in 2025 for a total increase in premiums of 66.6% or $302,000 between 2023 and 2025. These inflationary pressures significantly impact the City’s operating costs and necessitate tough decisions to preserve service delivery without overextending reserves.

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Following wage increases implemented in 2024 (ranging from 5% to 15%) and a subsequent 3.5% adjustment in 2025, the City has budgeted no wage increases for 2026. However, the City continues to fund all existing personnel levels, ensuring continuity of services despite labor market pressures and rising personnel costs. To control escalating labor costs, the 2026 Budget implements strategic overtime reductions of 10% across most departments, and 5% in Public Safety, which balances operational needs with cost containment.

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In 2022 the City partnered with Enterprise Fleet Management and began transitioning to a leased fleet of passenger vehicles and pick-up trucks. The original financial model for the lease arrangement netted the gain from vehicle sales against the lease expense, resulting in a projected

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lower annual spend for vehicles. This model was not effective due to the supply issues caused by the COVID pandemic and, therefore; the net cost of leasing vehicles was projected to be approximately $300,000 (66%) higher than budget in 2025. After careful analysis, the City decided to eliminate several vehicles from its fleet and downsize most of the rest of the leased vehicles to reduce the overall cost of the program. Other budgets included It is useful to consider the rest of the 2026 budget document as consisting of budgets from the four following types of funds: Library Funds, Federal Grant Funds, Enterprise and Special Revenue Funds not supported by ad valorem taxes, and funds that receive support from ad valorem taxes. Library The Library Ordinance establishes a mill rate not to exceed 3.75 mills to support Library operations. For 2026, the Library’s submitted budget includes an increase of 0.264 mills for operations, and a 0.243 mill increase for Library Employee Benefits for a total mill increase of 0.507 generating an additional $249,972. The total Library levy will generate approximately $1,659,288. Federal Grant Funds The City continues to receive annual federal grants for Planters II, the Section 8 Voucher Choice Program, and the Community Development Block Grant (CDBG) initiatives. These programs serve critical housing and community development needs for Leavenworth residents. The 2026 Planters II budgeted expenses increase by $19,005 (2.3%) over the 2025 approved budget, reflecting a stable budget. The 2026 Voucher Choice Fund budgeted expenses increase by $101,865 (3.9%). This is largely due to adding an additional staff member for training to replace a member that is retiring. The voucher payments increase based on the level of federal funding the program receives each year. The financial condition of the Voucher Choice Fund is stable. The 2026 Community Development Block Grant budgeted expenses increase by $22,276 (6.4%) over 2025. Of that total budget, $73,812 may be used for administrative purposes; the balance or $295,248, is used for a variety of community projects in accordance with CDBG guidelines. Enterprise and Special Revenue Funds The following funds derive their financial support from sources other than ad valorem taxes. Expense budget levels for these funds are generally dependent upon the availability of revenue generated through the pursuit of the fund's activity. For example, the Sewer Fund expense budget is dependent upon funds generated from the sale of sewer services. The 2026 budgeted expenses for this group of funds increases $5,155,420 or 23.0% over 2025, to $27,565,632 This significant increase in the non-tax funds budgets is largely attributed to a $2.9 million increase in the combined Capital Project Funds and a $2.0 million in Sewer Fund, also due to an increase in capital project expenditures.

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Budgeted Expenses by Fund (Net of Budgeted Reserves and Transfers to Other Funds) 2025

2026

Adopted

Proposed

CVB Fund

$740,043

$948,965

Probation Fund

$211,109

$219,765

Streets Fund

$1,651,142

$1,580,675

$455,695

$448,193

Capital Projects Fund

$2,569,871

$2,113,999

Streets Capital Projects Fund

$3,135,403

$3,709,000

CIP Sales Tax Fund**

$0

$0

Countywide Sales Tax Fund**

$0

$0

Grant Matching Capital Projects Fund

$1,145,780

$4,015,780

Sewer Fund

$6,792,435

$8,796,564

Refuse Fund

$2,534,631

$2,812,166

Storm Water Capital Projects Fund

$1,559,503

$1,562,725

Auto TIF Fund

$820,000

$644,600

Hotel TIF Fund

$559,600

$624,700

Economic Development Fund

Retail TIF Fund

Total

$195,000

$88,500

$22,410,212

$27,565,632

The Convention and Visitors Bureau (CVB) Fund was established in 2014 to account for Transient Guest Tax (TGT) revenue collected on overnight stays. With the addition of several new hotels, revenues grew substantially. After the hotels were built, revenue continued to grow due to increases in room rates and occupancy. In June and July of 2026, Kansas City is hosting matches for the FIFA World Cup. The City expects an increase in occupancy rates during those two months, but the 2026 budget does not include an increase in TGT revenue because those months generally see high occupancy rates due to annual military moves and seasonal travel. 2026 CVB expenses are budgeted to increase by 28.2% or $208,992 over the 2025 approved budget, reflecting expenditures designed to increase tourism during the World Cup event. The 2026 budget maintains reserves of $640,334 (67.48% of 2026 expenses). It is

important to maintain reserves in the CVB fund because economic downturns significantly impact tourism-related businesses and the collection of TGT. Reserves are kept available in order to be able to pay staff and maintain marketing efforts during future economic downturns. The Probation Fund’s 2026 budgeted expenditures remain stable with a slight increase of 4.1% of $8,657. The Street Fund’s 2026 budgeted expenditures decrease from $1,651,142 to $1,580,675 (4.3%), due to a reduction in overtime and a decrease in the amount of salt being purchased as a result of pre-treating streets with brine. The Economic Development Fund’s budgeted expenses decrease by $7,502 (-1-6%). Revenue in this fund fluctuates because it is based on the collection of countywide sales tax. Yearly allocations for the Main Street, LCDC, and the RideLV Transit Programs account for approximately 49% of annual expenditures. Unspent funds contribute to the reserves which are used for economic development projects and incentives. In 2025, $800,000 from the Economic Development was budgeted to support Wilson Avenue road work for business expansion. The majority of the expenditure for that project will actually occur in 2026.

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**The CIP Sales Tax and the Countywide Sales Tax Funds are set up to collect local and countywide sales and use tax and disburse those funds to various other funds based on previously established City ordinances; therefore, the funds do not have any budgeted expenses other than transfers to other funds. The primary recipients of transfers from the sales tax funds are the Recreation Fund, the Debt Service Fund, the Capital Projects Fund, and the Streets Capital Projects Fund. Local sales tax is budgeted to decrease by 5.6% (-$148,786) compared to the 2025 budget and and countywide sales tax is budgeted to increase 1.3% ($44,266) from the 2025 budget. Expenditures in the Capital Projects Fund are budgeted to decrease by $455,872 (-17.7%) due to fewer projects being scheduled in 2026 than in 2025. The attached 2026 – 2030 CIP Budget provides a detailed listing of the projects that are budgeted to be completed in 2026. The highlights include $853,000 for the vehicle replacement program,$372,000 in IT infrastructure equipment, $195,000 in street equipment, $270,000 in Riverfront Community Center improvements and repairs, and an additional $128,000 in parks equipment. The Streets Capital Projects Fund is budgeted to increase by $573,597 (18.3%) to $3,709,000. This is due to the completion of the Wilson Avenue project being budgeted in 2026. The Grant Matching Capital Projects Fund was first established in 2024 to track capital projects primarily funded through state and federal grants that require a City cost share. In 2026, the fund’s proposed budget increases by $2,870,000 (250.5%). This significant increase is driven by several high-impact infrastructure projects, including improvements to the 10 th and Limit Intersection, Vilas Street, Downtown ADA Intersection, and the Airport taxiway and apron pavement seal. A total of $2,949,102 in grant revenue is budgeted in 2026, with an additional $1,066,678 transferred from the General Fund to meet local match requirements, ensure the City remains competitive in securing external funding. Future transfers will come from the CIP and Countywide Sales Tax Funds. The 2026 Sewer Fund budget increased from $6,792,435 to $8,796,564 (29.5%). The primary driver of the increased budget is in capital outlay which includes $500,000 for manhole and sewer line repairs and $3,750,000 for replacement and repairs of equipment at the treatment plant. Sewer utility rates are budgeted to increase by 3% in 2026 to cover the rising costs of operations and repairs to the aging facility. The 2026 Refuse Fund budget increases by $277,535 (10.9%) to $2,812,166. The increase is due to the purchase of an additional refuse truck, bringing the fleet from six to seven vehicles. The Refuse Fund’s 2026 budget reflects the City Commission’s consensus provided during the June 17, 2025, study session to explore the potential of developing a non-public-facing solid waste consolidation site by 2027. This approach balances short-term capacity needs with long-term infrastructure planning. In the near term, the budget includes funding for another collection truck, as mentioned above. Planning efforts remain conceptual for the construction of the consolidation site at the former City landfill site with an estimated capital cost of $1,290,000 and an annual debt repayment of an estimated $109,655 per year for 20 years. Long-term, the City will continue exploring the feasibility of a full-service transfer station, although this transition would likely be far into the future. This phased strategy helps stabilize operational costs, reduce future landfill-related expenses and uncertainties, and extend the useful life of the existing fleet of refuse trucks. The Storm Water Capital Projects Fund is budgeted to increase by $3,222 or less than 1%. The revenue source for this fund is the Storm Water Impact Fee that is paid annually by all residents and businesses. That revenue is used to repair and rebuild the City’s aging stormwater infrastructure.

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The Auto, Hotel and TIF Funds expenses are budgeted to decrease by a total of $256,800, reflecting actual 2024 collections and expenditures. Other Funds Supported by Ad Valorem Taxes The 2026 Bond and Interest Fund budget is supported by ad valorem taxes and transfers from the CIP and Countywide Sales Tax Funds. The 2026 mill levy for the Bond and Interest Fund is budgeted to decrease by 1.204 mills, because debt service is decreasing as general obligation bonds are paid off. 2026 budgeted expenses decrease by $697,588 (-18.4%). The decrease has two components. The first is a $275,000 decrease in temporary note payments. The temporary note payment in the 2025 budget was the final payment on a 3-year temp note that funded parks projects. The second component is a $422,588 decrease in bond principal and interest payments as the City’s debt is decreasing. The Bond and Interest Fund is budgeted to finish the year with a $95,841 reserve. The Recreation Fund is supported by ad valorem taxes, transfers from the CIP Sales Tax Fund, and fees for service. The 2026 mill levy for the Recreation Fund is budgeted to increase by 0.798 mills. As the Bond and Interest Fund requires less ad valorem tax to support debt service, the mill will be shifted to the Recreation Fund so that the Recreation Fund will be less reliant on transfers from the CIP Sales Tax Fund. The Recreation Fund’s budgeted expenses decrease by 2.6% to $3,203,012 in 2026, reflecting small decreases in hours of operation for some amenities and other cost saving measures. The Police and Fire Pension Funds are supported by ad valorem taxes. The pension plans were closed when the City joined KPERS, therefore there will be no new members in these plans. There are currently three retirees between the two funds and the amount of ad valorem tax levied for these funds is based on an actuarial analysis performed at the end of each year. The mill levies for these two funds, combined, is budgeted to be flat in 2026. Assessed Valuation Based upon information recently received from the County Clerk, the City of Leavenworth experienced an increase in assessed valuation from $315,777,776 in 2024 to $333,837,941 in 2023. This is a 5.72% increase in assessed valuation. Tax abated properties, such as the NRA, decreased from $3,971,027 to $3,722,384, increasing the net increase in assessed value, not including tax abated properties to 5.87%. 2025

2026

Budget

Budget

$299,151,561

$316,590,163

$17,438,602

Personal Property

2,788,545

2,687,738

-100,807

State Assessed Utilities

13,837,670

14,560,040

722,370

$315,777,776

$333,837,941

$18,060,165

Real Property

Total

Variance

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Ad Valorem Taxes The following table illustrates the 2026 ad valorem tax levy (prior to the delinquency rate calculation) required by each City Fund. 2025

2026

Budget

Budget

$4,338,471

$5,517,076

27.17%

510,613

806,345

57,92%

2,197,813

1,921,674

-12.56%

Fire Pension

51,472

43,065

-16.33%

Police Pension

6,316

16,358

158.99%

7,104,685

8,304,518

16.89%

1,100,801

1,251,892

13.73%

Library Employee Benefits

308,515

407,395

32.05%

Subtotal - Library

1,409,316

1,659,287

17.74%

$ 8,514,001

$9,963,805

17.03%

Fund General Fund Recreation Bond & Interest

Subtotal - City Library Fund

Total

Variance

Mill Levies The table below illustrates the 2026 mill levy rate for each City Fund requiring ad valorem tax support given the assessed valuation data provided by the County Clerk. 2025

2026

Fund

Budget

Budget

Variance

General Fund

13.739

16.526

2.787

Recreation

1.617

2.415

0.798

Bond & Interest

6.960

5.756

-1.204

Fire Pension

0.163

0.129

-0.034

Police Pension

0.200

0.049

-0.151

22.679

24.875

2.1964

Library Fund

3.486

3.750

0.264

Library Employee Benefits

0.977

1.220

0.243

Subtotal - Library

4.463

4.970

0.507

Total

27.142

29.845

2.703

Subtotal – City

III. CAPITAL IMPROVEMENTS PLAN (CIP) BUDGET The Capital Improvements Plan outlines a $39 million investment over 5 years to maintain and enhance the City’s infrastructure and service delivery across utilities, facilities, transportation, parks, and technology. The CIP is supported by two primary revenue sources: 1) ¼ of the City’s local sales tax, and 2) The City’s portion of the countywide sales tax, The CIP also includes information for enterprise funds (Sewer, Refuse, and Storm Water), which are funded through user fees and a storm water impact fee. The CIP budget is allocated across a range of pay-as-you go projects, including upgrades to existing City buildings, construction of new facilities, equipment purchases, operating transfers, and critical infrastructure improvements. Projects are prioritized through direction from the City Commission and

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staff evaluation of how operational needs are impacted by the condition of the City’s equipment, buildings, and infrastructure. These investments align with the Commission’s focus on maintaining core infrastructure, investing in public safety, and enhancing quality of life through deliberate, future-oriented planning. While the CIP represents a five-year outlook, it is reviewed and updated annually to maintain flexibility and responsiveness to emerging needs. The goal of the 2026-2030 CIP is to align available resources with the City’s highest-priority needs while ensuring transparency and accountability to taxpayers. Approach and Goals Staff’s primary approach to the 2026-2030 CIP is to maintain the City’s existing infrastructure. A number of new facilities have been constructed in the last few years, especially in the City’s parks and service centers. As such, staff has redirected necessary resources to ensure that the new facilities stay at peak operating condition and to provide much needed repairs and replacement to the remainder of the City’s aging infrastructure. Staff hopes to maintain the City’s current infrastructure and equipment, while planning for future development and expansion that would necessitate upgrades to existing systems. The 2026 – 2030 CIP plan is provided as part of the overall budget document. IV. CONCLUSION The recommended 2026 Operating Budget and 2026-2030 Capital Improvement Program(CIP) reflect an optimistic, yet cautious approach to the fluctuations in the local, state and federal economies. The recommended budget makes responsible use of reserve levels and only requests the absolute minimum mill levy increase necessary to continue the services at the level expected by the City Commission and the Leavenworth residents and businesses. As mentioned above, local governments are subject to mandates from other levels of government that can dramatically impact the shape and composition of budgeting and tax structures without regard for local governments’ ability to provide service at levels expected by residents and businesses. The recommended budget proposes to invest in the City’s infrastructure and employee development and workforce stabilization while working to replace and modernize existing City infrastructure and equipment. The 2026 Operating Budget also closely aligns with the City Commission’s stated goals, and staff has made an effort to ensure the Commission’s priorities are clearly reflected in both the 2026 Operating Budget and 2026-2030 CIP. As with any budget process, certain areas were selected for enhancements, while others remained unchanged. We hope the proposed budget matches the goals and expectations of the residents of Leavenworth and the City Commission. The City’s budget process is a year-round team effort that includes the entire management team and staff at all levels throughout the City. We appreciate the support of the staff in the preparation and presentation of the City Manager’s recommended 2026 Operating Budget and 2026-2030 CIP and we look forward to reviewing its contents with the City Commission.

Sincerely,

Scott Peterson

Roberta Beier

City Manager

Finance Director

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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 37,370 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.

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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.

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Land Use The City of Leavenworth is made up of 16 zoning districts. These zoning districts can be divided into three groups: residential, commercial, and industrial. The residential group is made up of all parcels zoned for the intent of use for habitable dwellings. The commercial group is all parcels zoned with the intent to operate a business for profit. An industrial group is a group made up of zoned areas for industrial uses. Land use in Leavenworth is 76.6% residential, 6.9% commercial, and 9.29% industrial. Leavenworth has several federal and state entities that make up a portion of the land within city limits; these entities are not included in any of the three groups since they are considered government properties and are therefore tax-exempt. Federal Presence As mentioned earlier, the City has a strong federal presence, which includes Fort Leavenworth, home to the U.S. Army Combined Arms Center and the U.S. Army Command and General Staff College, School of Military Studies, the Center for Army Leadership, the Combat Studies Institute, the Combined Arms Directorate, the Center for Army Lessons Learned (CALL), and the Mission Command Center of Excellence (MCCoE). The Fort has been continuously occupied by the U.S. Army since its inception in 1827. The original purpose of the fort was to protect settlers on the Santa Fe Trail. The fort also played a key role in both the Mexican and Civil Wars. In 1854, it was the temporary capital of the Kansas Territory. There are two national cemeteries located in Leavenworth. One of these, the Fort Leavenworth National Cemetery, is located on the Fort. Today, Fort Leavenworth is a major economic driver of the community. Providing roughly 15,000 military, civilian, and Department of Defense jobs, an average daily post population of 21,420, and an estimated $1.5 billion economic impact to the city and the region. In addition to Fort Leavenworth, the U.S. Department of Veteran’s affairs operates the Dwight D. Eisenhower Veterans Affairs Medical Center. The other national cemetery, the Leavenworth National Cemetery, is located on these grounds behind the Veteran’s Affairs Medical Center. There are several prisons located in Leavenworth and the immediate surrounding area. The United States Federal Penitentiary was built in 1903, along with its satellite prison camp, and the Federal Bureau of Prisons operates both. The Federal Bureau of Prisons has renamed the former United States Penitentiary and is currently constructing a new $461 million Federal Correctional Institution in Leavenworth. The United States Disciplinary Barracks, which is located on the fort and is the military’s only maximum-security facility, and the Midwest Joint Regional Correctional Facility are both military facilities. The Kansas Department of Corrections operates the Lansing Correctional Facility located in Lansing, Kansas, a neighboring city. These facilities provide strong financial stability to the City.

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Education Primary and secondary Three public school districts provide educational services to local citizens. Unified School District (USD) 207 is on Fort Leavenworth and has three elementary schools and one junior high school. The USD 207 high school students attend USD 453, the City of Leavenworth’s school district. USD 453 operates four elementary schools, one intermediate school, one middle school, Leavenworth Virtual School (LVS), an Educational Center, and Leavenworth High School. Leavenworth High School boasts the very first Junior Reserve Officer Training Corps (JROTC) in the country. Leavenworth Virtual School is an internet-based school for kindergarten through eighth grade students. Children living in the City’s southernmost areas are included in the Lansing USD 469 School District. There are also two private schools in Leavenworth, Xavier Elementary school for students in pre-kindergarten through eighth grade and St. Paul Lutheran School for students in pre-kindergarten through eighth grade. Colleges and Universities The University of Saint Mary is a four-year private Catholic university located in Leavenworth. Other higher education opportunities in Leavenworth include a Kansas City Kansas Community College satellite campus and a University of Kansas satellite campus. Educational Attainment (Ages 25 and over) High School or higher Bachelor’s degree or higher

91.8% 33.5%

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 90.1% of the national average. Economic activity in Leavenworth during the past year included: 

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



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



Infill residential development increased housing options



City celebrated three years of partnership with RideLV, the on-demand micro transit system providing public transportation within City limits



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



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

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

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

Governmental Structure Leavenworth is a legally constituted city of the First Class and the county seat of Leavenworth County. The City is empowered to levy a property tax on both real and personal properties located within its boundaries. It is also empowered by state statute to extend its corporate limits by annexation, which occurs periodically when deemed appropriate by the governing body. Since 1969 the City has operated under the commission-manager form of government. Policymaking and legislative authority are vested in the City Commission, which consists of five commissioners elected at large on a non-partisan basis by the general population. The commission elections are held every two years. Three of the commissioners are elected at each election. The two highest vote totals receive a four-year term and the third highest vote total receives a two-year term. The Commissioner with the highest vote total will become mayor in the following year and the commissioner with the second highest vote total will become mayor the year after that. 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

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Media 

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



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



In addition to print and broadcast media, the City publishes news and updates through their webpage (https://www.leavenworthks.gov) 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 March 2025, the most recent data available: Institution Armed Forces Bank Citizen’s Federal Savings Bank Commerce Bank Country Club Bank Exchange Bank & Trust Mutual Savings Association The Citizens National Bank

FDIC Cert # Deposits (in Thousands) #4666 $1,216,964 #30150 $139,289 #24998 $26,196,760 #8888 $2,192,028 #4619 $525,541 #29988 $245,780 #4678 $204,688

Source: FDIC Bank Ratings

Transportation Facilities Leavenworth’s location in the Kansas City metropolitan area is advantageous for commercial transportation. A massive logistics hub, the intermodal park in Edgerton, Kansas, (just south of Kansas City) connects railway shipments, trucking shipments, and inland port access to ocean shipping. The Kansas City International (KCI) airport is located twenty minutes from Leavenworth, and as of April 2023, boasts a brand-new terminal with increased services and amenities. In addition, the City of Leavenworth has

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a joint-use agreement with the Department of the Army for the use of Sherman Army Airfield located on post. The airfield is approximately one-mile north of the city and, while it is a military airfield, civilian access is unlimited. Located at the intersection of U.S. Highway 73, Kansas Highway 92, and Kansas Highway 7, Leavenworth is within easy access to U.S. Interstates 70, 435, and 35. Interstate highway 29 and State highway 45 are within a few minutes of the City on the Missouri side of the river. In conjunction with the Guidance Center and the Kansas City Area Transit Authority (KCATA), the City began an app-based transportation system that allows residents to get to medical offices, grocery stores, and places of work within City limits. RideLV MicroTransit, began in April 2023 and provides on-demand transportation upon request for a flat, affordable $2 rate. Distance to Major Cities City Chicago Dallas Des Moines Kansas City Little Rock Minneapolis Oklahoma City Omaha St. Louis Topeka Tulsa Wichita

Driving Distance (in Miles) 525 554 209 28 454 452 351 174 281 63 253 201

Culture and Recreation The City of Leavenworth enjoys a multi-cultural and religious diversity due to its military and international military heritage. The Leavenworth Parks and Recreation Department maintains a system of more than twenty-five parks, an aquatic center, and the Riverfront Community Center. The community center offers an indoor cardio facility, an indoor pool, a gymnasium, and an excellent event venue. New in 2023 is a popular Splash Pad with water features located at Hawthorn Park. The Leavenworth Public Library offers many programs such as 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.

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

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



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



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



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



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



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

Leavenworth has an historic shopping district that includes artisan shops, antique shops, art galleries, bakeries, book stores, pottery shops, restaurants, a farmers’ market, and many other points of interest. There is a variety of international cuisine offered in local restaurants. In addition to the many cultural and recreational opportunities in Leavenworth, its proximity to the Kansas City metropolitan area enhances the City’s quality of life. There are many professional sports venues, such as baseball, football, soccer, hockey, and racing. Kansas City also boasts several museums, art galleries, performing arts venues, restaurants, shopping, farmers market, micro-breweries, and of course, the zoo.

Demographics Census 1860 1870 1880 1890 1900 1910 1920 1930 1940 1950 1960 1970

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Population 7,429 17,873 16,546 19,768 20,735 19,363 16,912 17,466 19,220 20,579 22,052 25,147

Percent Change 140.6% -7.4% 19.5% 4.9% -6.6% -12.7% 3.3% 10.0% 7.1% 7.2% 14.0%

Page 33

1980 1990 2000 2010 2020 2023 2024

33,656 38,495 35,420 35,251 37,351 37,034 37,370

33.8% 14.4% -8.0% -0.5% 5.9% -0.8% .91%

U.S. Decennial Census and worldpopulationreview.com

Population by Gender Male Female

Percent of Population 55.8% 44.2%

U.S. Census Bureau

Ethnic Composition White Black or African American Hispanic or Latino Two or More Races Asian American Indian and Alaska Native Native Hawaiian or Other Pacific islander

Percent of Population 74.8% 11.7% 8.7% 8.4% 2.0% 0.5% 0.1%

U.S. Census Bureau

Age Composition Persons under 5 years Persons under 18 years Persons 65 years and over Median Age

Percent of Population 7.4% 23.0% 13.1% 35.6 years

U.S. Census Bureau

Average Climate Conditions January - Average High and Low Temperatures July - Average High and Low Temperatures Average Annual Rainfall Average Annual Snowfall Average Number of Days with Some Rain Average Number of Days with Some Snow Elevation

Percent of Population 37°F high/16°F low 90°F high/68°F low 41 inches 17 inches 131 17.5 935 feet

Weather-us.com and elevation.maplogs.com

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Page 34

Household Data Number of Households Average Household Size Persons living in the same house 1 year ago Language other than English spoken at home

13,480 2.46 68.8% 6.7%

U.S. Census Bureau

Crime Indices Per 1,000 Violent Crime Non-violent Crime Total Crime Index

6.2 31.6 32.5

Kansas Bureau of Investigation 2020 annual report

Income Median Household Income Per Capita Income Individuals below poverty level Children below poverty level

$71,239 $34,042 12.3% 10.9%

U.S. Census Bureau

Homeownership Median Housing Price Home Ownership Rate

$176,000 51.5%

U.S. Census Bureau

Unemployment Comparison City of Leavenworth State of Kansas United States of America

3.0% 3.8% 3.9%

May 2025 U.S. Bureau of Labor Statistics

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Page 35

City of Leavenworth, Kansas 2026 Budget Overview The City of Leavenworth abides by Kansas budget law which requires municipali es to prepare an annual budget form that includes the informa on required by Kansas budget law and discloses complete informa on as to the financial condi on of the municipality. The state provides budget workbooks that must be completed by all municipali es over a certain size. The City’s 2026 Kansas Budget Workbook is included in Appendix D. The Governmental Accoun ng Standards Board (GASB) establishes the accoun ng rules that municipali es must follow. These rules require the City to use a fund accoun ng system. Fund accoun ng systems establish separate funds, each with its own budget, that accounts for financial ac vity by revenue source and/or purpose. The City has several different types of funds including General, Debt Service, Special Revenue, Capital Project, Enterprise, Pension and Custodial Funds. A municipality can have only one General Fund, but may have mul ple funds of the other types. The following are brief descrip ons of each type of fund. General Fund: Main opera ng fund used to account for and report all financial resources and expenditures not accounted for and reported in another fund. Special revenue funds: Used to account for and report the proceeds of specific revenue sources that are restricted or commi ed to expenditures for specified purposes other than debt service or capital projects. Capital projects funds: Used to account for and report financial resources that are restricted, commi ed, or assigned to expenditures for capital outlays, including the acquisi on or construc on of facili es, construc on of infrastructure, and acquisi on of equipment. Debt service funds: Used to account for and report financial resources that are restricted, commi ed or assigned to expenditures for principal and interest. Enterprise funds: Used to report any ac vity for which the fee that is charged to external users covers the cost for goods and services provided by that fund. Fiduciary funds: Fiduciary funds account for revenues that are collected and held on behalf of others and are not available for use in support of the City’s ac vi es. The City budgets for the following types of fiduciary funds:

 

Pension funds: The City has a Fire Pension Fund and a Police Pension Fund that hold resources in trust for members and their dependents. Agency funds: Used to report resources held by the City in a custodial capacity. The City Budgets for the following agency funds: o Leavenworth Public Library (Library Fund) o Library Employee Benefit Fund o Tax Increments Funds (Auto TIF Fund, Hotel TIF Fund, and Retail TIF Fund)

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

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Page 36

budget law includes several statutes that specify types of funds that are not required to be budgeted, the City budgets all funds for planning and internal control purposes. The following City of Leavenworth 2026 Budget discussion follows the sequence of the 2026 Kansas Budget Form. The next page is an overview of Leavenworth’s City-wide 2026 budget, by fund. Following the City-wide 2026 Budget overview, there is a sec on for each fund. Those sec ons include a brief descrip on, including purpose, of each fund and the budget for each fund, broken down by division.

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Page 37

City of Leavenworth 2026 Adopted Budget, With 2025 Projections and 2024 Actual 2026 Budget Less 2026 Budgeted Reserves

(5,374,827) (95,897) (166,227) (285,459) (325) (5,922,735)

$ $ $ $ $ $ $ $

24,504,357 3,102,278 1,352,028 434,697 18,425 74,618 3,214,505 32,700,908

Funds that Kansas Law requires the City to budget, but that do not include an Ad Valorem Tax Levy Special Highway Fund $ 1,258,763 $ 1,481,623 $ 1,552,893 $ Convention & Visitors Bureau $ 730,929 $ 927,198 $ 1,579,299 $ (634,732) Probation Fund $ 193,920 $ 209,140 $ 280,607 $ (67,775) Economic Development Fund $ 275,534 $ 455,680 $ 2,346,511 $ (1,083,866) Business & Technology Park Fund $ 9,774 $ 23,500 $ 304,572 $ (281,072) CIP Sales Tax Fund $ 3,694,315 $ 3,042,610 $ 2,532,879 $ (144,222) County Wide Sales Tax Fund $ 4,517,356 $ 4,380,404 $ 4,139,639 $ (313,658) Sewer Fund $ 4,556,901 $ 5,982,084 $ 11,866,531 $ (3,113,621) Refuse Fund $ 2,523,619 $ 2,473,647 $ 4,100,883 $ (1,298,871) Storm Water Fund $ 840,881 $ 1,559,503 $ 1,975,693 $ (412,968) Auto TIF Fund $ 726,419 $ 663,916 $ 644,600 $ Hotel TIF Fund $ 593,611 $ 624,700 $ 1,616,878 $ (777,765) Retail TIF Fund $ 89,390 $ 94,099 $ 88,500 $ Total: Funds with No Tax Levy $ 20,011,413 $ 21,918,103 $ 33,029,486 $ (8,128,550) Total: Budgeted Funds (KS Form) $ 52,431,632 $ 55,333,380 $ 71,653,129 $ (14,051,285)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,552,893 944,567 212,832 1,262,645 23,500 2,388,658 3,825,981 8,752,910 2,802,012 1,562,725 644,600 839,113 88,500 24,900,936 57,601,843

City budget for all remaining funds (not required to be budgeted per Kansas budget law) Planters II $ 1,125,211 $ 1,122,463 $ 1,305,223 Section 8 Fund $ 2,523,288 $ 2,620,287 $ 3,887,923 Community Development Fund $ 345,080 $ 346,784 $ 71,708 Police Seizure Fund $ 16,192 $ 12,600 $ 103,302 Police Grant Fund $ 235,912 $ 30,000 $ 30,000 Capital Projects Fund $ 5,686,539 $ 9,438,261 $ 3,743,249 Streets Project Fund $ 6,356,050 $ 3,896,746 $ 3,709,000 Grant Matching Capital Project Fund $ 792,064 $ 1,078,699 $ 4,015,780 ARPA Fund $ 1,966,306 $ 832,479 $ Special Park Fund $ 22,229 $ 39,287 $ 84,835 Total: Non-Budgeted Funds $ 19,068,871 $ 19,417,605 $ 16,951,020 City-Wide Budget: All Funds $ 71,500,502 $ 74,750,986 $ 88,604,149

$ $ $ $ $ $ $ $ $ $ $ $

835,113 2,719,006 71,708 12,600 30,000 3,743,249 3,709,000 4,015,780 25,060 15,161,516 72,763,359

$ $

(7,914,028) 64,849,332

$

9,963,806

Fund Name 2024 Actual Funds that include an Ad Valorem Tax Levy General Fund $ 24,321,819 Debt Service Fund $ 3,410,450 Library Fund $ 1,166,038 Library Employee Benefit Fund $ 310,421 Police Pension Fund $ 17,802 Fire Pension Fund $ 72,094 Recreation Fund $ 3,121,595 Total: Funds with a Tax Levy $ 32,420,219

2025 Projected

2026 Budget

Subtract 2026 Budgeted Reserves*

$ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $

24,678,828 3,799,866 1,193,441 333,175 18,425 74,618 3,316,925 33,415,278

Less Transfers Between Funds Net Expenditure

$ $

(10,905,120) 60,595,383

$ $

(7,533,014) 67,217,972

Total Tax Levied (2023 & 2024)

$

8,196,376

$

8,514,000

29,879,184 3,198,175 1,352,028 434,697 184,652 360,077 3,214,830 38,623,643

$ (470,110) $ (1,168,917) $ $ (90,702) $ $ $ $ $ $ (59,775) $ (1,789,504) $ (15,840,790)

Budgeted Tax Levy (2025)

* 2026 Budgeted Reserves are subtracted from 2026 Budgeted Expenditures to make 2026 column comparable to 2024 & 2025 columns

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Page 38

City of Leavenworth, Kansas 2026 Budget Overview - General Fund General Fund Description: The General Fund is the City's main operating fund. Most of the City's main functions are in the General Fund including Public Safety (Police and Fire Departments), Public Works (Permitting, Engineering, and Inspections), and the City's Administrative Functions (City Commission, City Manager's Office, City Clerk's Office, Municipal Court, HR, Finance, Codes Enforcement, Planning, and Information Technology).

2026 Budgeted Revenues by Source Sales Tax Cash Balance Carry Forward (see note) Ad Valorem Tax Franchise Tax Charges for Services Interest Income Motor Vehicle Tax Licenses and Permits Court Bonds Intergovernmental Revenue Liquor Tax Special Assessments Miscellaneous Revenue Total 2026 Budgeted Revenue

2026 Approved Budget

$ $ $ $ $ $ $ $ $ $ $ $ $ $

10,639,200 6,656,589 5,062,314 2,949,904 1,890,606 1,000,000 453,296 433,850 400,000 212,600 94,700 46,750 39,375 29,879,184

% of Budget

2026 Budgeted Expenditures by Department/Division

35.6% 22.3% 16.9% 9.9% 6.3% 3.3% 1.5% 1.5% 1.3% 0.7% 0.3% 0.2% 0.1% 100%

Police Department General Revenue Division (see note) Fire Department Municipal Service Center Information Technology Engineering & Inspections Planning & Community Development Finance Department Street Lighting City Clerk's Office City Manager's Office Municipal Court Human Resources Buildings & Library Maintenance Legal Airport City Commission City-Wide Division Contingency Civil Defense Total 2026 Budgeted Expenditures

Note: The Cash Balance Carry Forward of $6,656,589 represents the estimated General Reserves in the General Fund as of 12/31/2025. The City has a Budgetary Reserve Policy with the purpose of establishing a framework to provide quality services while maintaining financial stability. The Budgetary Reserve Policy requires minimum General Reserves equal to 16% of annual expenditures and a targeted General Reserves equal to 30% of annual expenditures. The Cash Balance Carry Forward for 2026 is 27.08% of 2026 budgeted General

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2026 Approved % of Budget Budget

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

10,025,851 6,249,062 6,041,763 1,250,045 1,048,712 959,333 744,387 711,032 492,500 477,957 458,111 443,638 399,312 172,570 110,705 108,450 83,256 59,000 35,000 8,500 29,879,184

33.6% 20.9% 20.2% 4.2% 3.5% 3.2% 2.5% 2.4% 1.6% 1.6% 1.5% 1.5% 1.3% 0.6% 0.4% 0.4% 0.3% 0.2% 0.1% 0.0% 100.0%

Note: The General Revenue Division expenditures of $6,249,062 include $5,37,4827 in General Reserves which is 22.75% of 2026 budgeted General Fund expenditures. It also includes an $52,958 transfer to the Streets & Alley Maintenance Fund to cover that fund's budgeted deficit and an $820,777 transfer to the Grant Matching Capital Projects Fund to cover the City's portion of 2026 projects that are partially funded with grant revenue. Page 39

City of Leavenworth, Kansas General Fund 2026 Adopted Budget General Fund Overview 2024 Actual Expenses

2025 Adopted Budget

2026 Approved Budget

2025 Projection

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue

18,059,984 18,658,094 18,263,344 19,151,464 349,058 397,300 307,300 307,300 393,455 423,850 423,850 433,850 2,306,391 2,154,405 2,304,256 2,290,606 2,041,599 1,319,375 1,339,375 1,039,375 7,318,199 8,697,292 6,656,589 $ 23,150,487 $ 30,271,224 $ 31,335,417 $ 29,879,184

Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

17,345,597 19,344,372 18,514,786 18,109,861 3,837,360 4,432,788 4,794,284 4,344,363 1,187,343 1,205,598 1,253,508 1,176,398 6,908 16,250 1,944,612 9,250 100,000 873,735 5,279,216 6,656,589 5,374,827 $ 24,321,819 $ 30,271,224 $ 31,335,417 $ 29,879,184 $ (1,171,333) $ $ $ -

2025 Projection

2026 Approved Budget

24,578,828 6,656,589 27.08%

23,630,622 5,374,827 22.75%

Change in reserves (661,610) 2026 budgeted transfers to Grant Matching & Streets Fund Operating Deficit

(1,281,762) 873,735 (408,027)

2024 Actual Annual Expenses $ Reserves at end of year % Reserves

22,377,208 7,318,199 32.70%

Budget assumptions 1. 5.72% increase in assessed values, 1.486 mill increase = $744,212 additional ad valorem tax in General Fund 2. 3.05% decrease in 2025 City sales tax, then increase 2% in 2026 3. 0% raises 4. 15% decrease in health insurance 5. Police Officers salaries include 4 budgeted vacancies 6. Fire Department salaries include 1 budgeted vacancy 7. Overtime reduced 10% except for public safety overtime, which is decreased 5% 8. Secretary in Fire Department will work 50% for Fire Department, 50% for another department

2026 Approved Budget: General Fund by Function

City Commission Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

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City Admin

$

-

$ $

34,706 47,650 900 83,256 $ (83,256) $

$

Information Technology

400,000 400,000 $

-

City Clerk

$

126,250 16,050 75 142,375 $

825,733 344,708 224,371 691,004 5,850 13,000 1,055,954 $ 1,048,712 $ (655,954) $ (1,048,712) $

222,307 252,650 3,000 477,957 $ (335,582) $

Human Resources -

Finance & General Revenue 19,105,464 94,700 744,739 1,004,000 6,656,589 $ 27,605,492 $

Police

Fire

Engineering

212,600 123,067 5,700 341,367 $

18,500 7,700 3,200 29,400 $

267,100 5,050 2,400 274,550

Planning & Municipal Community Service Center Development

$

347,962 634,532 8,334,970 5,620,598 915,353 48,550 133,000 1,382,368 283,965 784,775 2,800 3,000 308,513 137,200 32,725 873,735 5,374,827 399,312 $ 7,019,094 $ 10,025,851 $ 6,041,763 $ 1,732,853 $ (399,312) $ 20,586,398 $ (9,684,484) $ (6,012,363) $ (1,458,303) $

980,000 980,000

Total General Fund

$

46,000 19,151,464 307,300 22,000 433,850 14,000 2,290,606 24,000 1,039,375 6,656,589 106,000 $ 29,879,184

270,345 321,250 658,450 1,250,045 $ (270,045) $

558,647 18,109,861 174,780 4,344,363 10,960 1,176,398 873,735 5,374,827 744,387 $ 29,879,184 (638,387) $ -

Page 40

City of Leavenworth, Kansas General Fund 2026 Approved Budget City Commission Budget Summary 2025 Adopted Budget 2025 Projection

2024 Actual Expenses

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

$

-

$ $

34,530 40,338 548 75,416 $ (75,416) $

-

$

-

$

33,875 46,100 2,200

82,175 $ (82,175) $

2026 Approved Budget

$

33,863 46,100 2,200 82,163 $ (82,163) $

-

34,706 47,650 900 83,256 (83,256)

2026 Budget: City Commission Expenditures by Type

Contractual Services $47,650 57%

Commodities $900 1%

Personal Services $34,706 42%

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Page 41

General Fund: City Commission Division Description: The City Commission is the governing body for the City of Leavenworth. It is comprised of five (5) commissioners, elected at large. The Mayor and Mayor Pro Tem are commissioners that are selected to serve in these positions because they received the highest number of votes in the previous election cycle. Mission: The mission of the City Commission is to, through it policies and decisions, improve the quality of life for residents of the City and to better position the City for economic development.

City Commission 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101

Expenditures Personal Services 01010 Full Time 01010 FICA Exp 01010 KPERS Exp 01010 Worker's Compensation 01010 Unemployment Insurance Total Personal Services Contractual Services 01010 Commercial Travel 01010 Lodging 01010 Meals 01010 Mileage Reimbursement 01010 Parking/Tolls

2024 Actual

6101 6108 6111 6116 6120

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

31,200 $ 2,616 687 27 34,530 $

31,200 $ 2,616 27 31 33,875 $

31,200 $ 2,616 15 31 33,863 $

31,200 5 City Commissioners, monthly stipends 2,616 835 21 34 34,706

6301 6302 6303 6304 6305

150 -

750 1,500 500 100 25

750 1,500 500 100 25

750 1 Commissioner to Washington D.C. 1,500 1 Commissioner to Washington D.C. 500 1 Commissioner to Washington D.C., Main Street Annual Banquet 100 25 Conferences/Events: League of Kansas Municipalities, WSU Economic Outlook, 600 Leavenworth Co Historical Society 325 Bonds for public officials LKM billed $17,400 in 2024, National League of Cities $3,600, MARC $6,000 (local 27,000 dues and Municipal Training Institute) 550 Business cards, name badges, thank you cards, plaques, etc. 2,000 International Officers Lunch ($1,800 in 2022 and 2023) 3,000 Internet $50 per month, each Commissioner ARC Media LLC to record/broadcast Commission meetings $4,500 (paid $5,200 in 2020), AVI technical support for broadcasting support/troubleshooting $6,800 in 11,300 2025/26. 47,650

$

1101 1101

01010 Registration 01010 Insurance

6403 6501

375 200

600 325

600 325

1101 1101 1101 1101

01010 01010 01010 01010

Dues Memberships & Subs Printing/Copying Services Food Services Exp IT Services

6601 6617 6619 6623

27,167 12 2,185 3,000

27,000 550 2,000 3,000

27,000 550 2,000 3,000

01010 Other Professional Services Total Contractual Services

6699

7,250 40,338 $

9,750 46,100 $

9,750 46,100 $

7001 7003 7201

217 151

1,000 200 200

1,000 200 200

7399 7406

180 548 $ 75,416 $ (75,416) $

600 200 2,200 $ 82,175 $ (82,175) $

600 200 2,200 $ 82,163 $ (82,163) $

1101

1101 1101 1101

1101 1101

Commodities 01010 Office Supplies 01010 Audio Visual Supplies 01010 Food

01010 Other Operating Supplies 01010 Non-Cap IT Equipment Total Commodities Total Expenditures Revenue minus Expenditures

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Notes

$

$ $ $

200 Recognition frames, copy paper, etc. 100 Basic A/V supplies 200 Goal setting and budget meetings food City coins ($3,195 in 2023 for 1000 City coins), Parade car magnets, City logo pins 200 and velvet presentation boxes, etc. 200 Microphones, TVs, Spectrum Channel 2 equipment (as needed) 900 83,256 (83,256)

Page 42

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - City Commission Mayor Commissioners Total FTEs - City Commission

City Commission 2024 Actual

2026 Adopted Budget 1.0 4.0 5.0

2024 Actual 31,200 31,200

2025 Adopted Budget 31,200 31,200

2025 Projection 31,200 31,200

2026 Adopted Budget 31,200 31,200

3,330 34,530

2,675 33,875

2,663 33,863

3,506 34,706

Benefit $ Change $ (656) $ (12) $ 831

Salary % Change 0.0% 0.0% 0.0%

Benefit % Change -19.7% -0.5% 31.1%

1.0 4.0 5.0

Salary - City Commission Commissioners Stipend Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Stipends - City Commission Taxes & Benefits Total Salaries, Taxes & Benefits - City Commission Compare Years 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01010 2025 Adopted Budget 2025 Projection 1.0 1.0 4.0 4.0 5.0 5.0

Salary $ Change $ $ $

-

Notes: The Mayor and Commissioners receive a monthly stipend. They are not full-time positions.

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Page 43

City of Leavenworth, Kansas General Fund 2026 Approved Budget 2024 Actual Expenses

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

City Administration Budget Summary 2025 Adopted 2025 2026 Approved Budget Projection Budget

$

379,624 30,830 410,454 $

$ $

697,272 246,162 20,139 963,573 $ (553,119) $

400,000 400,000 $

400,000 400,000 $

400,000 400,000

877,745 835,034 249,355 654,355 10,050 10,050 1,137,150 $ 1,499,439 $ (737,150) $ (1,099,439) $

825,733 224,371 5,850 1,055,954 (655,954)

City Manager

$

400,000 400,000 $

428,595 200 28,366 110,205 1,150 300 $ 458,111 $ 110,705 $ $ (458,111) $ (110,705) $

396,938 42,300 4,400 443,638 $ (43,638) $

$

-

2026 Approved Budget: City Administration by Division Civil Legal Court Contingency Defense

$

-

-

$

400,000 400,000

35,000 8,500 35,000 $ 8,500 $ (35,000) $ (8,500)

825,733 224,371 5,850 1,055,954 (655,954)

$

-

Total City Admin

City Administration The City Manager and Assistant City Manager have direct oversight over the following general government functions, which are included in the General Fund: the City Manager's Office, Legal Division , Municipal Court Division, Contingency Division, and Civil Defense Division. The City Manager and Assistant City Manager have direct oversight over additional functions that are not part of the General Fund.

2026 Budget: City Administration Expenditures by Type Contractual Services $224,371 21%

Commodities $5,850 1%

2026 Budget: City Administration Expenditures by Division Civil Defense $8,500 1%

City Manager $458,111 43% Contingency $35,000 3%

Personal Services $825,733 78%

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Court $443,638 42%

Legal $110,705 11%

Page 44

City of Leavenworth, Kansas General Fund: City Administration/City Manager's Office General Fund Adopted Budget is appointed by, and serves at the pleasure of, the City Commission. As the City’s chief executive officer, the City Manager and their staff are responsible for the day to day Description: The City Manager January 1, 2024 of - December 31, City 2024Manager is responsible for the creation and submission of the annual budget. administration the City. The City Manager Division Mission: The mission of the City Manager’s Office is to support the City Commission in formulating and implementing policies that provide responsive, effective and fiscally responsible services for residents of CITY ADMIN

City Manager's Office

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101

01020 Full Time

6101

$

186,899 $

325,031 $

297,108 $

$

8,207 430 18,543 27,244 20,117 254 249 13,202 37,753 7,740 320,637 $

1,090 25,866 80,360 32,832 285 325 12,000 477,790 $

490 23,684 71,504 30,062 150 297 12,000 435,295 $

6206 6207

300 -

600 100

600 100

01020 Specialty Assignment Pay 6105 01020 Longevity 6107 01020 FICA Exp 6108 01020 Health Insurance 6110 01020 KPERS Exp 6111 01020 Worker's Compensation 6116 01020 Unemployment Insurance 6120 01020 Sick Leave Reimbursement 6122 01020 Vacation Leave Reimbursement 6123 01020 Automobile Allowance 6126 Total Personal Services Contractual Services 01020 Telephone 01020 Postage

1101 1101 1101 1101 1101 1101 1101

01020 01020 01020 01020 01020 01020 01020

Cable/Internet Commercial Travel Lodging Meals Mileage Reimbursement Parking/Tolls Vehicle Rental

6208 6301 6302 6303 6304 6305 6306

10,505 919 1,589 282 736 72 161

10,200 2,000 3,600 1,400 250 -

25,200 2,000 3,600 1,400 250 -

1101 1101 1101

01020 Registration 01020 Classified Advertising 01020 Promotional Advertising

6403 6451 6452

4,358 445 187

3,200 -

3,200 -

1101 1101 1101

01020 Dues Memberships & Subs 01020 Relocation Expenses 01020 Printing/Copying Services

6601 6615 6617

3,565 1,118 -

4,000 600

4,000 600

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3.4 full-time employees: City Manager (1), Assistant City Manager (0.4), Assistant to the City Manager (1), Public Information Officer (1). 2024 included a partial year vacancy for City Manager. 2025 projection includes a partial year vacancy for 316,435 Assistant to the City Manager. In 2024 the Police Chief was Interim City Manager. The specialty assignment pay is the stipend paid while they filled this position. 490 25,209 38,636 35,292 203 330 Benefits paid out at resignation of City Manager Benefits paid out at resignation of City Manager 12,000 428,595

600 Monthly cell phone -

2025 Project is high due to terminating the Spectrum Channel 2 contract early. 2,000 City Manager to Washington D.C.,ADC Military & CM/ACM to ICMA 1,600 City Manager to Washington D.C. & CM/ACM to ICMA 500 Meals during travel/conferences 100 200 Assoc. of Defense Communities $600, KAPIO Conference $150, ICMA Registration $1500, KU/KCCM Public Mgmt. Conference $300 , League KS Muni Conf./Training $350, KACM Conf. $200, Main Street Annual Meeting $50, Chamber of Commerce 4,500 Annual Meeting $90 Chamber of Commerce $1,200, LV Times $150, KC Star $275, KAPIO $35, ICMA CM/ACM Dues $2,000, Association of Defense Communities $240, KACM 3,600 Membership $100 200 Business cards, magnetic signs, printing Page 45

City of Leavenworth, Kansas General Fund: City Administration/City Manager's Office General Fund Adopted Budget is appointed by, and serves at the pleasure of, the City Commission. As the City’s chief executive officer, the City Manager and their staff are responsible for the day to day Description: The City Manager January 1, 2024 of - December 31, City 2024Manager is responsible for the creation and submission of the annual budget. administration the City. The City Manager Division Mission: The mission of the City Manager’s Office is to support the City Commission in formulating and implementing policies that provide responsive, effective and fiscally responsible services for residents of CITY ADMIN

City Manager's Office

1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01020 Other Professional Services 01020 Software Maintenance 01020 Contributions Exp 01020 Employee Activities 01020 Other Operating Expenses Total Contractual Services

2024 Actual

6699 6862 6913 6916 6917

Commodities 01020 Office Supplies 7001 01020 Books/Magazines 7002 01020 Audio Visual Supplies 7003 01020 Other Office Supplies 7099 01020 Food 7201 01020 Kitchen Supplies 7202 01020 Other Operating Supplies 7399 01020 Non-Cap Audio-Visual Equipment7404 01020 Non-Cap Software 7405 01020 Non-Cap IT Equipment 7406 Total Commodities Total Expenditures Revenue minus Expenditures

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2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

38,245 827 182 63,489 $

9,000 1,000 35,950 $

9,000 1,000 50,950 $

$ $ $

202 40 173 1,225 284 1,924 $ 386,049 $ (386,049) $

500 50 100 100 400 100 500 2,000 300 4,050 $ 517,790 $ (517,790) $

500 50 100 100 400 100 500 2,000 300 4,050 $ 490,295 $ (490,295) $

Notes

Notes $7,115 CivicPlus website hosting fee plus 2026 ADA module for federal DOJ compliance. This line also includes SESAC Music Performance license $1,217, 14,066 ASCAP $434, staff photos, and other professional services. 1,000 KeyWest Channel 2 software $360, Survey Monkey software $470 28,366

500 File folders, printer toner, note pads, etc. 50 200 400 Cake for staff leaving, donuts for snow crew work, etc. Camera parts, bottles of water, cups/plates HDMI Adapters, cords, repair/maintenance of A/V commission room assets Computer recovery fees, software/licenses Replacement laptop batteries, HDMI splitter, etc. as needed 1,150 458,111 (458,111)

Page 46

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - City Manager Division City Manager Assistant City Manager (40% Eco Devo & 20 % CVB) Assistant to the City Manager Public Information Officer Total FTEs - City Manager Division

City Manager 2024 Actual

2026 Adopted Budget 1.0 0.4 1.0 1.0 3.4

2024 Actual 186,899 8,207 430 195,536

2025 Adopted Budget 325,031 1,090 326,121

2025 Projection 297,108 490 297,598

2026 Adopted Budget 316,435 490 316,925

125,102 320,637

151,668 477,790

137,697 435,295

111,670 428,595

Salary $ Change Benefit $ Change 130,586 $ 26,567 (28,523) $ (13,971) (9,196) $ (39,998)

Salary % Change 66.8% -8.7% -2.8%

Benefit % Change 21.2% -9.2% -26.4%

1.0 0.2 1.0 1.0 3.2

Salary - City Manager Division Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - City Manager Division Taxes & Benefits - City Manager Division Total Salaries Taxes & Benefits - City Manager Div. Compare Years - City Manager Division 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01020 2025 Adopted Budget 2025 Projection 1.0 1.0 0.4 0.4 1.0 1.0 1.0 1.0 3.4 3.4

$ $ $

Notes: The Assistant Manager (ACM) is allocated between the following divisions: City Manager (40%), Economic Development (40%), and CVB (20%). The Assistant to the City Manager position is projected to be vacant for 25% of 2025.

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Page 47

General Fund: City Administration/Legal Division Description: The Legal Division accounts for all of the expenses associated with the City's Attorney. The City's Attorney attends all City Commission meetings and provides assistance with drafting and reviewing contracts. The City's Attorney is a contract position.

Legal Division Expenditures Personal Services 1101 01030 Worker's Compensation Total Personal Services

1101 1101 1101

1101

1101

Contractual Services 01030 Registration 01030 Legal Advertising 01030 Dues Memberships & Subs

01030 Legal Services Total Contractual Services Commodities 01030 Books/Magazines Total Commodities Total Expenditures Revenue minus Expenditures

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2024 Actual

6116

$ $

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

196 $ 196 $

100 $ 100 $

46 $ 46 $

200 200

6403 6453 6601

35

165 40

165 40

165 40

6602 $

132,519 132,554 $

110,000 110,205 $

500,000 500,205 $

Legal Services high in 2024 due to City Manager vacancy, high in 2025 due to Core 110,000 Civic 110,205

$ $ $

$ 132,749 $ (132,749) $

300 300 $ 110,605 $ (110,605) $

300 300 $ 500,551 $ (500,551) $

300 300 110,705 (110,705)

7002

Page 48

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Legal City Attorney - Contract Position Total FTEs - Legal Division

Legal

2026 Adopted Budget -

-

2025 Adopted Budget -

2026 Adopted Budget -

2024 Actual

Salary - Legal Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Legal

2024 Actual

Taxes & Benefits - Legal Total Salaries, Taxes & Benefits - Legal Division Compare Years - Legal 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

-

1101-01030 2025 Adopted Budget 2025 Projection -

196 196 Salary $ Change $ $ $

-

$ $ $

2025 Projection -

100 100

46 46

200 200

Benefit $ Change (96) (54) 100

Salary % Change 0.0% 0.0% 0.0%

Benefit % Change -48.9% -54.0% 100.0%

Notes: The City Attorney is a contract position, which is paid based on services provided. The only personnel related expense for this positions is workers compensation insurance.

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Page 49

General Fund: City Administration/Municipal Court Division Description: The Municipal Court is the judicial branch of the city. Traffic violations and violations of Leavenworth City Ordinances are handled in this court. There are no jury trials in the Municipal Court. A judge under the Code of Criminal Procedure, the Code of Municipal Courts, the Kansas Rules of Evidence and the Leavenworth Municipal Code conducts all trials.

Municipal Court

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Charges for Services

1101

1101

01040 Bonds & Fines Total Charges for Services Miscellaneous Revenue 01040 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5501

$ $

379,624 $ 379,624 $

400,000 $ 400,000 $

400,000 $ 400,000 $

Actuals for 2021, 2022, and 2023 were $483,290, $483,527, and $401,301, respectively. Revenues have decreased yearly since 2017. Factors include number 400,000 of citations written due to understaffed traffic unit and unpaid fees/fines. 400,000

$ $

174 174 $ 379,798 $

400,000

400,000

400,000

$

252,583 770 33,038 600 20,986 53,524 14,058 261 274 345 376,439 $

282,467 1,800 18,945 600 23,242 57,789 14,408 303 303 399,856 $

282,467 1,800 18,945 600 23,242 57,789 14,408 140 303 399,693 $

Court funds 6 FTEs: Judge, Prosecutor, 2 part-time public defenders (1FTE), 1 Court 293,182 Supervisor, and 2 Court Clerks 800 Overtime during vacancies 17,619 1 part-time employee: Court Clerk (0.5) 660 23,888 43,945 16,339 193 312 396,938

Monthly AT&T fax line $75 (still needed as some agencies require fax only, tied to 1,000 copier) Used to recruit new staff, budgeting annually unnecessary -

5899

$ $

$ $

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01040 Full Time 6101 01040 Overtime 6102 01040 Part Time 6104 01040 Longevity 6107 01040 FICA Exp 6108 01040 Health Insurance 6110 01040 KPERS Exp 6111 01040 Worker's Compensation 6116 01040 Unemployment Insurance 6120 01040 Vacation Leave Reimbursement 6123 Total Personal Services Contractual Services

1101 1101

01040 Telephone 01040 Classified Advertising

6206 6451

954 205

1,000 -

1,000 -

1101 1101

01040 Dues Memberships & Subs 01040 Laundry & Cleaning

6601 6613

50 -

300 100

300 100

1101

01040 Printing/Copying Services

6617

-

3,200

3,200

100 Statewide organization dues for court clerk, municipal judge (KS Municipal Judges) 100 Cleaning of judge's robe Consolidating professional printing of forms/citations (previously in 7099 other 1,000 office supplies)

1101 1101

01040 Laboratory Services 01040 Backup Fees

6624 6639

3,574

2,500 4,600

2,500 4,600

2,500 Services as billed by the Kansas Bureau of Investigation for Leavenworth cases 4,600 $384 per month for IT data backup services.

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Page 50

General Fund: City Administration/Municipal Court Division Description: The Municipal Court is the judicial branch of the city. Traffic violations and violations of Leavenworth City Ordinances are handled in this court. There are no jury trials in the Municipal Court. A judge under the Code of Criminal Procedure, the Code of Municipal Courts, the Kansas Rules of Evidence and the Leavenworth Municipal Code conducts all trials.

Municipal Court

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

1101

01040 Other Professional Services

6699

6,514

11,000

11,000

$7,200 ($1,790 per quarter in 2024) Building Security for leased space in Justice 11,000 Center, interpreting services, $5,000 competency evaluations.

1101 1101 1101 1101

01040 Other Rental 01040 Office Equipment M&R 01040 Other Operating Expenses 01040 Bank Charges Total Contractual Services

6799 6852 6917 6918

17,805 39 94 3,848 33,082 $

18,000 4,000 44,700 $

18,000 4,000 44,700 $

18,000 Portion of Justice Center operations based on square footage for leased space 4,000 Credit card fees for taking payments 42,300

3,384

3,700

3,700

3,700 Printer/toner/paper/pens/coffee

108 45 3,537 $ 413,059 $ (33,261) $

200 200 300 200 500 100 500 5,700 $ 450,256 $ (50,256) $

200 200 300 200 500 100 500 5,700 $ 450,093 $ (50,093) $

1101

1101 1101 1101 1101 1101 1101 1101

Commodities 01040 Office Supplies

$

7001

01040 Books/Magazines 7002 01040 Other Office Supplies 7099 01040 Food 7201 01040 Other Operating Supplies 7399 01040 Non-Cap Furniture/Furnishings 7402 01040 Non-Cap Software 7405 01040 Non-Cap IT Equipment 7406 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

$ $ $

200 LKM books (12) - Standard Traffic Ordinance and Uniform Public Offence Code 300 Snacks for short breaks on court days, farewell lunch 200 Filing sorters, organizing systems, toner Occasional, office chairs, etc. Zoom for inmates in courtroom as needed Wireless equipment, printers, etc. 4,400 443,638 (43,638)

Page 51

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Municipal Court Judge City Prosecutor Public Defender (2 Part-Time) Senior Court Clerk Court Clerk PT Court Clerk Total FTEs - Municipal Court

Municipal Court 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 1.0 2.0 0.5 6.5

2024 Actual 252,583 770 33,038 600 286,991

2025 Adopted Budget 282,467 1,800 18,945 600 303,811

2025 Projection 282,467 1,800 18,945 600 303,811

2026 Adopted Budget 293,182 800 17,619 660 312,261

89,448 376,439

96,044 399,856

95,881 399,693

84,677 396,938

Salary $ Change Benefit $ Change 16,820 $ 6,596 $ (163) 8,450 $ (11,367)

Salary % Change 5.9% 0.0% 2.8%

Benefit % Change 7.4% -0.2% -11.8%

1.0 1.0 1.0 1.0 2.0 0.5 6.5

Salary - Municipal Court Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Municipal Court Taxes & Benefits - Municipal Court Total Salaries, Taxes & Benefits, Municipal Court Compare Years - Municipal Court 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01040 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 2.0 2.0 0.5 0.5 6.5 6.5

$ $ $

Notes: The Judge, City Prosecutor, and Public Defenders are paid a monthly stipend. The Senior Court Clerk, 2 Court Clerks, and PT Court Clerk are regular City employees.

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Page 52

General Fund: City Administration/Contingency Division Description: The Contingency Division provides a budget for miscellaneous, unspecified expenses. The City Manager oversees the Contingency Division Budget and is the only person that may allocate expenses to this division.

Contingency Revenue Miscellaneous Revenue 1101 01050 Transfer from ARPA Total Miscellaneous Revenue Total Revenue

1101 1101 1101 1101

1101 1101 1101

Expenditures Contractual Services 01050 Planning/Design 01050 Admin & Supervision 01050 Other Professional Services 01050 Building/Grounds M&R Total Contractual Services Commodities 01050 Clothing & Uniforms 01050 Other Operating Supplies 01050 Non-Cap IT Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

5969

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$ $ $

$ $ $

$ $ $

30,656 $ 30,656 $ 30,656 $

-

$

7,000 1,537 8,537 $

50,000 50,000 $

50,000 50,000 $

35,000 Contingency allocation for miscellaneous unspecified expenses 35,000

$ $ $

418 14,261 14,679 $ 23,216 $ 7,441 $

$ 50,000 $ (50,000) $

$ 50,000 $ (50,000) $

Christmas trees/lights, Contract for downtown displays 35,000 (35,000)

6605 6607 6699 6802

7101 7399 7406

-

Notes

-

Page 53

General Fund: City Administration/Civil Defense Division Description: The County of Leavenworth's Emergency Management System, which is managed by the County Sheriff's Office, includes the City of Leavenworth. The City pays for a portion of the Leavenworth County Siren Warning System on an annual basis.

Civil Defense Expenditures Contractual Services 1101 01070 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

6998

$ $ $ $

2025 Adopted Budget

8,500 $ 8,500 $ 8,500 $ (8,500) $

2025 Projection

8,500 $ 8,500 $ 8,500 $ (8,500) $

2026 Approved Budget

8,500 $ 8,500 $ 8,500 $ (8,500) $

Notes

8,500 City's portion of Leavenworth County Siren Warning System 8,500 8,500 (8,500)

Page 54

City of Leavenworth, Kansas General Fund 2026 Information Technology Information Technology (01330) Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

$

$

500 500 $

$ $

233,412 511,334 11,056 755,802 $ (755,302) $

2025 Adopted Budget -

2026 Approved Budget

2025 Projection

$

377,578 703,554 13,000 1,094,132 $ (1,094,132) $

-

$

364,359 691,554 13,000 1,068,913 $ (1,068,913) $

-

344,708 691,004 13,000 1,048,712 (1,048,712)

2026 Budget: Information Technology Expenditures by Type Commodities $13,000 1%

Contractual Services $691,004 66%

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Personal Services $344,708 33%

Page 55

General Fund: Information Technology (IT) Department Description: The IT Department monitors, maintains, and enhances the City’s technology network; tests new equipment, applications, and systems prior to implementation; and manages and upgrades all communications systems. In addition to three employees in the IT Division, the IT Director oversees two IT employees included in the Police Department Administrative Division's budget.

Information Technology Department Revenue Miscellaneous Revenue 1101 01130 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

2024 Actual

5899 $ $

2025 Adopted Budget

500 500 $ 500 $

-

2025 Projection

$ $

-

2026 Approved Budget

$ $

Notes

-

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101

01130 Full Time 01130 Longevity 01130 FICA Exp 01130 Health Insurance 01130 KPERS Exp 01130 Worker's Compensation 01130 Unemployment Insurance 01130 Automobile Allowance Total Personal Services

6101 6107 6108 6110 6111 6116 6120 6126 $

152,507 10,836 29,658 36,504 165 142 3,600 233,412 $

263,111 20,518 62,912 26,043 231 263 4,500 377,578 $

250,000 20,518 62,912 26,043 122 263 4,500 364,359 $

1101 1101 1101 1101 1101 1101 1101 1101 1101

Contractual Services 01130 Telephone 01130 Postage 01130 Cable/Internet 01130 Network Connectivity 01130 Commercial Travel 01130 Lodging 01130 Meals 01130 Mileage Reimbursement 01130 Parking/Tolls

6206 6207 6208 6209 6301 6302 6303 6304 6305

82,639 17,077 57,917 487 821 111 46 122

72,100 100 20,000 66,950 1,200 1,800 400 150 -

72,100 100 20,000 66,950 1,200 1,800 400 150 -

1101 1101

01130 Registration 01130 Classified Advertising

6403 6451

3,600 1,247

10,000 1,100

10,000 1,100

1101

01130 Dues Memberships & Subs

6601

1,499

1,854

1,854

1101 1101

01130 IT Services 01130 Backup Fees

6623 6639

18,878 42,390

46,000 36,000

46,000 36,000

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Includes three (3) full-time employees: IT Director (1), Systems Admin (1) (new for 2025), & (1) IT Specialist I. IT Director also oversees (1) IT Supervisor and (1) IT 248,641 Specialist which are included in the Police Admin budget. 19,411 44,570 27,176 156 254 4,500 IT Director's car allowance 344,708

72,100 Long distance fees, FirstNet cellphones, and City Hall analog line. 100 Occasional equipment shipping cost 20,000 Cable & Internet. 66,950 Network Connectivity - LAN & WAN. 600 Airfare to IT conference's. 900 Overnight stay for conference and training travel 200 Meals for conferences and training 500 Mileage for IT staff work at multiple City locations IT budget reduced $6,400. In 2024 extended skillsets for all City staff to have an online training portal until 2030. IT staff training and conferences also covered in 3,600 this line. 300 Used for hiring advertisements. City-Wide Amazon Prime ($1,300), GMIS International IT Manager's Group ($250). 1,854 Experts exchange online IT forum ($200). Contracted high-level Vendor Network Support. Added in 2025 are: managed penetration security testing and SEIM logging (security event information 46,000 management). 36,000 Backup Fees for all data except Finance, PD, Housing, and Courts, Page 56

General Fund: Information Technology (IT) Department Description: The IT Department monitors, maintains, and enhances the City’s technology network; tests new equipment, applications, and systems prior to implementation; and manages and upgrades all communications systems. In addition to three employees in the IT Division, the IT Director oversees two IT employees included in the Police Department Administrative Division's budget.

Information Technology Department 1101 1101 1101 1101

1101

1101 1101 1101 1101 1101 1101 1101

1101

01130 01130 01130 01130

Other Professional Services Equipment Rental Exp IT Equipment M&R Office Equipment M&R

01130 Software Maintenance Total Contractual Services Commodities 01130 Office Supplies 01130 Printers/Printing Supplies 01130 Other Office Supplies 01130 Other Operating Supplies 01130 Non-Cap Office Equipment 01130 Non-Cap Software 01130 Non-Cap IT Equipment

6699 6702 6851 6852

6862 $

7001 7010 7099 7399 7401 7405 7406

01130 Non-Cap Telephone Equipment 7613 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual 1,970 12,692 484 80

$ $ $

2025 Adopted Budget 25,000 1,500

2025 Projection 13,000 1,500

2026 Approved Notes Budget Shipping cost for sending copiers with terminated leases back to vendor 13,000 City-wide copier lease for City Hall. 1,500 Printer maintenance and repair

269,276 511,334 $

419,400 703,554 $

419,400 691,554 $

1,526 171 6,925 338 1,119 977

600 1,500 400 5,000 2,500

600 1,500 400 5,000 2,500

11,056 $ 755,802 $ (755,302) $

3,000 13,000 $ 1,094,132 $ (1,094,132) $

3,000 13,000 $ 1,068,913 $ (1,068,913) $

Budget for software renewal fees for 57 different licensed programs. Anticipating new cyber security tools. ISSUU service used to digitally host public documents fee 427,400 is increasing by $1,720. Increase FullCourt Software annual fee by $8,000. 691,004

600 Office supplies 1,500 Phone cords, cables, and other IT supplies 400 Name tags, cell phone cases, and other IT operating items 5,000 2,500 Replacement batteries, computer mice, webcams, small UPS's Used mainly for desk phone replacements. Fluctuates annually based on needed 3,000 replacements 13,000 1,048,712 (1,048,712)

Page 57

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - IT IT Director Manager of Information Systems Systems Administrator IT Specialist Total FTEs - IT Division

Information Technology 2024 Actual 1.0 1.0 2.0

Salary - IT Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - IT Taxes & Benefits Total Salaries, Taxes & Benefits - IT Division Compare Years - IT 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

1101-01130 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 2.0 2.0

2026 Adopted Budget 1.0 1.0 1.0 3.0

2024 Actual 152,507 152,507

2025 Adopted Budget 263,111 263,111

2025 Projection 250,000 250,000

2026 Adopted Budget 248,641 248,641

80,905 233,412

114,467 377,578

114,359 364,359

96,067 344,708

Salary $ Change Benefit $ Change 110,604 $ 33,562 (13,111) $ (109) (14,470) $ (18,400)

Salary % Change 72.5% -5.0% -5.5%

Benefit % Change 41.5% -0.1% -16.1%

Notes: 2025 Budget Full-Time increases over the 2024 Budget Full-Time due to the transition from an IT Manager position to an IT Director position and the addition of a Systems Administrator. 2025 Projection and 2026 Adopted Budget reflect all positions full with current employees for both years.

Return to Table of Contents

Page 58

City of Leavenworth, Kansas General Fund 2026 Approved Budget City Clerk's Office (01080) Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

83,728 17,834 26 101,588 $

96,250 15,700 75 112,025 $

96,250 15,700 75 112,025 $

126,250 16,050 75 142,375

289,820 225,250 3,000 -

$ $

215,901 196,454 3,942 416,298 $ (314,710) $

289,735 258,676 3,000 551,411 $ (439,386) $

222,307 252,650 3,000 477,957 (335,582)

518,070 $ (406,045) $

2026 Budget: City Clerk's Office Expenditures by Type Commodities $3,000 1%

Contractual Services $252,650 53% Personal Services $222,307 46%

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Page 59

General Fund: City Clerk's Office Description: The Office of the City Clerk is dedicated to providing timely, accurate information and excellent service to the public, City staff, and the City Commission while maintaining full compliance with local and state laws. The City Clerk's staff is responsible for efficient record keeping in accordance with local and state laws and in a manner that fosters public trust and accountability. The City Clerk's office monitors and issues City licenses and permits. The City Clerk's office is also responsible for preparing and distributing the agendas and minutes for City Commission study sessions, work sessions, and City Commission meetings.

City Clerk's Office

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Licenses and Permits Revenue

1101 1101 1101 1101 1101

1101 1101

1101

1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101

63,663 $ 260 18,255 1,550 83,728 $

70,000 $ 250 24,000 1,750 250 96,250 $

70,000 $ 250 24,000 1,750 250 96,250 $

Revenues from Business Licensing. $58k was added to 2026 CIP to purchase business license software and $30k was added to this budget line to reflect 100,000 implementing a $25 business license fee for all businesses in City limits. 250 Revenues from Deer Hunting Permits 24,000 Revenues from Dog Tags 1,750 Revenues from Garage Sale Permits 250 Revenues from Requests to Vacate ROW 126,250

Charges for Services 01080 Admin Service Charge - TG Tax 5703 01080 Open Public Records Fees 5711

17,117 699

15,000 650

15,000 650

15,000 Admin Service Charge for Transient Guest Tax 650 Charge for Service of Open Records Requests

01080 Charges For Service - Other Total Charges for Services

$

19 17,834 $

50 15,700 $

50 15,700 $

Charge for Misc. services(Food Handler Duplicate Cards, Copies and Notary 400 Services) Added Notary Services and Increased Duplicates fee for 2026 16,050

$ $

26 26 $ 101,588 $

75 75 $ 112,025 $

75 75 $ 112,025 $

75 City Pins/Coins/Clips/etc. 75 142,375

147,919 $ 125 15,396 12,447 18,528 17,177 188 163 358 3,600 215,901 $

186,832 $ 17,965 16,011 43,805 20,323 179 205 4,500 289,820 $

186,832 $ 17,965 16,011 43,805 20,323 95 205 4,500 289,735 $

141,632 2 full-time employees: City Clerk (1), Deputy City Clerk (1) 125 24,404 Licensing Clerk is Part-Time (25 hours per week) in 2026 13,056 20,036 18,278 105 171 4,500 222,307

1,946

2,000

2,000

01080 Business Licenses 01080 Deer Hunting Permit 01080 License - Dog Tags 01080 License - Other/Misc Sales 01080 Fees - ROW Vacation Total Licenses and Permits Revenue

Miscellaneous Revenue 01080 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5300 5307 5308 5309 5393

$

5799

5899

Expenditures Personal Services 01080 Full Time 6101 01080 Overtime 6102 01080 Part Time 6104 01080 FICA Exp 6108 01080 Health Insurance 6110 01080 KPERS Exp 6111 01080 Worker's Compensation 6116 01080 Unemployment Insurance 6120 01080 Vacation Leave Reimbursement 6123 01080 Automobile Allowance 6126 Total Personal Services Contractual Services 01080 Telephone

Return to Table of Contents

$

6206

$

$

2,000 Telephone Page 60

General Fund: City Clerk's Office Description: The Office of the City Clerk is dedicated to providing timely, accurate information and excellent service to the public, City staff, and the City Commission while maintaining full compliance with local and state laws. The City Clerk's staff is responsible for efficient record keeping in accordance with local and state laws and in a manner that fosters public trust and accountability. The City Clerk's office monitors and issues City licenses and permits. The City Clerk's office is also responsible for preparing and distributing the agendas and minutes for City Commission study sessions, work sessions, and City Commission meetings.

City Clerk's Office

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

1101 1101 1101 1101

01080 01080 01080 01080

Postage Commercial Travel Lodging Meals

6207 6301 6302 6303

22,781 1,387 (468) 103

25,000 1,000 250

25,000 1,000 250

Postage costs for outgoing mail, including vendor payments. Increase in certified 25,000 mailings and postage costs IIMC Conference travel - Reno 1,000 IIMC/CCMFOA Clerks Conference - Wichita and Reno 250 IIMC/CCMFOA Clerks Conference - Wichita and Reno

1101 1101 1101 1101 1101

01080 01080 01080 01080 01080

Mileage Reimbursement Parking/Tolls Registration Classified Advertising Legal Advertising

6304 6305 6403 6451 6453

257 1,110 654 1,235

250 50 1,000 250 2,000

250 50 1,000 250 2,000

250 IIMC/CCMFOA Clerks Conference, LKM trainings, Staff to bank, Vet's, Post Office 50 For trainings and conferences 1,000 IIMC/CCMFOA Clerks Conference and LKM trainings 250 Job openings, Publications for Clerk's office positions 1,200 Publication costs for Clerk's office (ordinances/resolutions)

1101 1101 1101 1101 1101

01080 01080 01080 01080 01080

Insurance Dues Memberships & Subs Legal Services Printing/Copying Services Election Expenses

6501 6601 6602 6617 6627

152,052 922 564 978 -

163,000 900 1,000 1,500 15,000

196,426 900 1,000 1,500 15,000

1101 1101

01080 Codification Services 01080 Other Professional Services

6628 6699

7,499 2,655

6,000 3,000

6,000 3,000

205,000 P&L renews Jan 1 each year: budgeted a 5% increase from 2025 expenditure 900 LV Times, IIMC/CCMFOA for Clerk and Deputy Clerk 1,000 Filing fees for liens and ordinances 1,200 Licensing/renewal post cards, envelopes, business cards, dog tag books Only budgeted in odd years Yearly codification, annual admin support fee, annual hosting fee, and 7,500 supplemental fees for changes to code throughout the year 3,000 Background checks, Shred-it, CMB stamp fees

1101 1101 1101

01080 Equipment Rental Exp 01080 Sales Tax 01080 Other Operating Expenses Total Contractual Services

6702 6907 6917 $

2,779 1 196,454 $

3,000 50 225,250 $

3,000 50 258,676 $

3,000 Postage meter monthly fee, annual fee, and charges for supplies and overages 50 Sales tax on city pins/coins/clips/etc. 252,650

$ $ $

3,361 582 3,942 $ 416,298 $ (314,710) $

2,000 300 500 200 3,000 $ 518,070 $ (406,045) $

2,000 300 500 200 3,000 $ 551,411 $ (439,386) $

2,000 Office supplies for department 300 KSA supplements and various LKM books/publications 500 Dog tags/City pins/proclamation ribbon and foil seals/frames for awards 200 MISC IT equipment/supplies 3,000 477,957 (335,582)

1101 1101 1101 1101

Commodities 01080 Office Supplies 01080 Books/Magazines 01080 Other Operating Supplies 01080 Non-Cap IT Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7001 7002 7399 7406

Page 61

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - City Clerk Division City Clerk Deputy City Clerk Receivables/License Coordinator Office Clerk Total FTEs - City Clerk Division

City Clerk 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 0.5 3.5

2024 Actual 147,919 125 15,396 163,441

2025 Adopted Budget 186,832 17,965 204,797

2025 Projection 186,832 17,965 204,797

2026 Adopted Budget 141,632 125 24,404 166,161

52,461 215,901

85,023 289,820

84,939 289,735

56,146 222,307

Salary $ Change Benefit $ Change 41,356 $ 32,562 $ (84) (38,636) $ (28,877)

Salary % Change 25.3% 0.0% -18.9%

Benefit % Change 62.1% -0.1% -34.0%

1.0 1.0 1.0 1.0 4.0

Salary - City Clerk Division Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - City Clerk Division Taxes & Benefits - City Clerk Division Total Salaries, Taxes & Benefits, City Clerk Div. Compare Years - City Clerk Division 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01080 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 4.0 4.0

$ $ $

Notes: The 2024 Actual includes vacancies.

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Page 62

City of Leavenworth, Kansas General Fund 2026 Approved Budget Human Resources (01100) Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

$

335 335 $

$ $

356,676 44,056 2,343 403,074 $ (402,740) $

-

2026 Approved Budget

2025 Projection

$

366,487 67,050 2,800 436,337 $ (436,337) $

-

$

377,773 67,050 2,800 447,623 $ (447,623) $

-

347,962 48,550 2,800 399,312 (399,312)

2026 Budget: Human Resources Expenditures by Type

Contractual Services $48,550 12%

Commodities $2,800 1%

Personal Services $347,962 87%

Return to Table of Contents

Page 63

General Fund: Human Resources (HR) Department Description: The HR Department is responsible for the implementation, revision, and oversight of the classification, compensation, benefits administration, employee recruitment and selection, labor relations, risk management, training, and records retention programs. The department also develops and updates the City's personnel manual, performance evaluation system, and employee recognition programs. The HR Department also serves as an advisor to Committees and Boards.

Human Resources Department Revenue Miscellaneous Revenue 1101 01100 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5899

2024 Actual

$

2025 Adopted Budget

335 $ 335 $ 335 $

-

2025 Projection

2026 Approved Budget

$ $ $

$ $ $

-

1101 1101 1101 1101 1101 1101 1101

Expenditures Personal Services 01100 Full Time 01100 Longevity 01100 FICA Exp 01100 Health Insurance 01100 KPERS Exp 01100 Worker's Compensation 01100 Unemployment Insurance

6101 6107 6108 6110 6111 6116 6120

269,958 $ 1,375 20,291 32,722 28,266 199 265

276,950 $ 1,435 21,641 33,973 27,468 243 277

260,950 $ 1,435 21,641 33,973 27,468 130 277

1101

01100 Sick Leave Reimbursement

6122

-

-

7,640

3,600 356,676 $

4,500 366,487 $

19,758 4,500 377,773 $

1101 1101

01100 Vacation Leave Reimbursement 6123 01100 Automobile Allowance 6126 Total Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

Contractual Services 01100 Telephone 01100 Commercial Travel 01100 Lodging 01100 Meals 01100 Mileage Reimbursement 01100 Tuition Reimbursement 01100 Registration 01100 Insurance 01100 Dues Memberships & Subs 01100 Financial Services 01100 Counseling Services 01100 Medical Services 01100 Laboratory Services

6206 6301 6302 6303 6304 6402 6403 6501 6601 6603 6609 6610 6624

22 47 7,020 149 4,279 912 9,072 6,310 5,890

750 500 250 450 24,000 850 5,000 950 500 10,000 5,000 6,800

750 500 250 450 24,000 850 5,000 950 500 10,000 5,000 6,800

1101 1101

01100 Other Professional Services 01100 Employee Activities

6699 6916

4,234 6,121 44,056 $

4,500 7,500 67,050 $

4,500 7,500 67,050 $

Return to Table of Contents

Notes

-

3 full-time employees: HR Director (1), HR Deputy Director (1), HR Admin Specialist (1). 2026 is lower than 2024 because a long-term employee retired and was 266,112 replaced with a lower-cost employee. 835 20,766 26,239 29,072 167 271 Sick leave payout at retirement of employee (40% of sick leave balance is paid out at retirement) Payout at retirement of employee (100% of vacation leave balance is paid out at retirement - maximum of 240 hours) 4,500 347,962 750 Travel for applicable HR conferences (regional/national PSHRA conf.) 500 Overnight lodging for applicable HR conferences 250 Meal expenses for applicable HR conferences 450 Travel to/from training, conferences, and job fairs in KC metro 12,000 Reimbursement for eligible tuition expenses - $2,500/yr. max per employee 850 Training/conference registration for HR staff (regional conf.) 5,000 COBRA Administration fees and charges 950 SHRM & IPMA Annual membership dues 500 Survey expenses, etc. 10,000 Annual EAP service fees - all regular FT/PT employees eligible 5,000 Pre-employment testing - physicals & PCPs 6,800 Drug screens for pre-employment, random and reasonable suspicion testing Fees for quarterly shredding, unemployment services, and FSA administration 4,500 (which is seeing an increase in participation) 1,000 Employee of the Quarter/Employee of the Year/City Christmas Party 48,550

Page 64

General Fund: Human Resources (HR) Department Description: The HR Department is responsible for the implementation, revision, and oversight of the classification, compensation, benefits administration, employee recruitment and selection, labor relations, risk management, training, and records retention programs. The department also develops and updates the City's personnel manual, performance evaluation system, and employee recognition programs. The HR Department also serves as an advisor to Committees and Boards.

Human Resources Department 1101 1101

01100 Office Supplies 01100 Other Operating Supplies Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7001 7399

2025 Adopted 2024 Actual Budget 1,456 2,000 887 800 2,343 $ 2,800 403,074 $ 436,337 (402,740) $ (436,337)

2026 Approved Notes 2025 Projection Budget 2,000 2,000 Standard office supplies/filing materials 800 800 Recruiting, Job Fair, and promotional materials $ 2,800 $ 2,800 $ 447,623 $ 399,312 $ (447,623) $ (399,312)

Page 65

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - HR Division HR Director HR Deputy Director (specialist promoted mid-2022) HR Specialist Recruiter/Trainer (new in 2023) Administrative Clerk Total FTEs - HR Division

Human Resources 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 3.0

2024 Actual 269,958 1,375 271,333

2025 Adopted Budget 276,950 1,435 278,385

2025 Projection 260,950 1,435 262,385

2026 Adopted Budget 266,112 835 266,947

85,342 356,676

88,102 366,487

115,387 377,773

81,015 347,962

Salary $ Change Benefit $ Change 7,052 $ 2,760 (16,000) $ 27,285 (11,438) $ (7,087)

Salary % Change 2.6% -5.7% -4.1%

Benefit % Change 3.2% 31.0% -8.0%

1.0 1.0 0.5 2.5

Salary - HR Division Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - HR Division Taxes & Benefits - HR Division Total Salaries, Taxes & Benefits, HR Division Compare Years - HR Division 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01100 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 3.0 3.0

$ $ $

Notes:

Return to Table of Contents

Page 66

City of Leavenworth, Kansas General Fund 2026 Approved Budget Finance Department Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget: Finance Department by Division

2026 Approved Budget

$

18,015,182 90,190 781,834 1,951,226 20,838,432 $

18,613,094 94,700 734,738 1,300,000 7,318,199 28,060,732 $

18,218,344 94,700 744,739 1,304,000 8,697,292 29,059,075 $

19,105,464 94,700 744,739 1,004,000 6,656,589 27,605,492

$ $

582,554 140,738 3,225 1,944,612 2,671,129 $ 18,167,303 $

657,444 156,900 5,600 9,250 5,279,216 6,108,410 $ 21,952,322 $

633,262 147,950 3,500 100,000 6,656,589 7,541,301 $ 21,517,774 $

634,532 133,000 3,000 873,735 5,374,827 7,019,094 20,586,398

General Revenue

Finance Dept.

$

-

$

19,105,464 94,700 744,739 1,000,000 6,656,589 27,601,492 $

$ $

578,532 129,500 3,000 711,032 $ (711,032) $

500 873,735 5,374,827 6,249,062 $ 21,352,430 $

City Wide

Total Finance Department

4,000 4,000 $

19,105,464 94,700 744,739 1,004,000 6,656,589 27,605,492

56,000 3,000 59,000 $ (55,000) $

634,532 133,000 3,000 873,735 5,374,827 7,019,094 20,586,398

2026 Budget: Finance Department Expenditures by Type

General Reserves $5,374,827 77%

Personal Services $634,532 9% Miscellaneous $873,735 12%

Return to Table of Contents

Contractual Services $133,000 Commodities 2% $3,000 0%

Page 67

General Fund: Finance Department Description: The City of Leavenworth is committed to the prudent use of public money. The Finance Department's primary responsibility is fulfilling this commitment. The employees of the Finance Department are accountable for all aspects of the City's financial management with the exception of property tax administration, which is conducted through the collaborative efforts of the county appraiser, county clerk, and county treasurer. In addition to the Finance Department, the Finance Director has direct oversight over the General Revenue and City-Wide Divisions, which are both accounted for within the General Fund. The Finance Director has oversight over additional divisions that are not part of the General Fund, which will be discussed later in this presentation.

Finance Department Revenue Miscellaneous Revenue 1101 01110 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

2025 Adopted Budget

2024 Actual

-

2025 Projection

2026 Approved Budget

$ $ $

$ $ $

5899

$ $ $

0 $ 0 $ 0 $

-

01110 Full Time 6101 01110 Longevity 6107 01110 FICA Exp 6108 01110 Health Insurance 6110 01110 KPERS Exp 6111 01110 Worker's Compensation 6116 01110 Unemployment Insurance 6120 01110 Automobile Allowance 6126 01110 Sick Leave Reimbursement 6122 01110 Vacation Leave Reimbursement 6123 Total Personal Services

$

399,771 $ 1,200 30,024 49,527 41,591 321 406 3,600 148 533 527,121 $

441,682 $ 1,200 34,225 51,568 43,441 387 442 4,500 577,444 $

441,682 $ 1,200 34,225 51,568 43,441 205 442 4,500 577,262 $

6207 6301 6302 6303 6304 6403 6451 6453 6501 6601

335 1,080 901 260 (0) 500

100 1,000 900 300 50 6,500 250 500 250

1,000 900 300 50 2,500 250 500 250

6603 6617 6639 6699 6852 6903

53,021 821 70,967 9,723 298 137,907 $

75,000 2,300 65,000 750 500 153,400 $

70,150 2,300 65,000 750 500 144,450 $

Notes

-

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101

Contractual Services 01110 Postage 01110 Commercial Travel 01110 Lodging 01110 Meals 01110 Mileage Reimbursement 01110 Registration 01110 Classified Advertising 01110 Legal Advertising 01110 Insurance 01110 Dues Memberships & Subs

01110 Financial Services 01110 Printing/Copying Services 01110 Backup Fees 01110 Other Professional Services 01110 Office Equipment M&R 01110 Miscellaneous Permits Total Contractual Services

Return to Table of Contents

$

$

5 full-time employees: Finance Director (1), Deputy Finance Director (1), Senior 441,432 Accountant (1), Accountant II (1), Accountant I (1) 1,200 34,206 48,583 2026 is higher because an employee opted into health insurance benefits. 47,888 276 447 4,500 578,532

Postage and delivery fees Airfare for training and conferences Lodging for training and conferences Meals for training and conferences Mileage reimbursement for training and conferences 1,400 One day of on-site Tyler training 100 Employment ads 250 Publish budget and RNR hearing notices Finance portion of P&L Insurance 500 GFOA membership

Audit, GASB 75 Report, Fire & Police Pension Reports, & Bonfire. Pension reports 54,000 will be lower in 2026 because full actuarial analysis is done every other year. 1,000 Printing budget books 65,000 ISG Technologies monthly backup fee 6,750 Bonfire, Paper shredding, GFOA Certificate Fee 500 Printer Maintenance Renewal of Motor Fuel Tax Refund Permit 129,500 Page 68

General Fund: Finance Department Description: The City of Leavenworth is committed to the prudent use of public money. The Finance Department's primary responsibility is fulfilling this commitment. The employees of the Finance Department are accountable for all aspects of the City's financial management with the exception of property tax administration, which is conducted through the collaborative efforts of the county appraiser, county clerk, and county treasurer. In addition to the Finance Department, the Finance Director has direct oversight over the General Revenue and City-Wide Divisions, which are both accounted for within the General Fund. The Finance Director has oversight over additional divisions that are not part of the General Fund, which will be discussed later in this presentation.

Finance Department 1101 1101 1101 1101 1101 1101 1101

Commodities 01110 Office Supplies 7001 01110 Educational Materials 7004 01110 Food 7201 01110 Other Operating Supplies 7399 01110 Non-Cap Furniture/Furnishings 7402 01110 Non-Cap Software 7405 01110 Non-Cap IT Equipment 7406 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

$ $ $

2025 Adopted Budget

3,225 3,225 $ 668,253 $ (668,253) $

2025 Projection

2,000 300 200 400 900 800 1,000 5,600 $ 736,444 $ (736,444) $

2026 Approved Budget

2,000 200 400 400 500 3,500 $ 725,212 $ (725,212) $

Notes

2,000 Calendars, card stock, binders and dividers for budget books, highlighters, etc. GFOA resources 200 Staff Retreat 400 Tax Forms (i.e. W2 forms, 1099 forms, etc.) 400 Shelves, chairs, etc. Adobe plus licenses (paid by IT) Monitors 3,000 711,032 (711,032)

Page 69

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Finance Finance Director Deputy Finance Director Senior Accountant Accountant II Accountant I Total FTEs - Finance Division

Finance 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 1.0 1.0 5.0

2024 Actual 399,771 1,200 400,971

2025 Adopted Budget 441,682 1,200 442,882

2025 Projection 441,682 1,200 442,882

2026 Adopted Budget 441,432 1,200 442,632

126,150 527,121

134,562 577,444

134,380 577,262

135,900 578,532

Salary $ Change Benefit $ Change 41,911 $ 8,412 $ (182) (250) $ 1,338

Salary % Change 10.5% 0.0% -0.1%

Benefit % Change 6.7% -0.1% 1.0%

1.0 1.0 1.0 1.0 1.0 5.0

Salary - Finance Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Finance Taxes & Benefits - Finance Total Salaries, Taxes, & Benefits - Finance Div. Compare Years - Finance 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01100 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 5.0 5.0

$ $ $

Notes:

Return to Table of Contents

Page 70

General Fund: Finance/General Revenue Division Description: The General Revenue Division captures all of the City’s revenue that is not collected as a result of direct services provided by a different City division nor allocated for a specific purpose. Revenue recorded in the General Revenue Division is the majority of the revenue collected in the General Fund. It includes ad valorem (property) taxes, local sales tax, motor vehicle tax, franchise tax, and liquor tax. The General Revenue Division does not have any employees.

General Revenue Division

2024 Actual

Revenue Tax Revenue 1101 01120 Current Ad Valorem 1101 01120 Back Tax Collections 1101 01120 Payment In Lieu Of Taxes

4001 4002 4006

1101 1101 1101 1101 1101 1101 1101

4007 4011 4111 4112 4113 4114 4115

1101

1101 1101 1101

1101

01120 Local Sales Tax 01120 Motor Vehicle Tax 01120 Franchise Tax - Gas 01120 Franchise Tax - Electric 01120 Franchise Tax - Telephone 01120 Franchise Tax - Cable TV 01120 Franchise Tax - Video Total Tax Revenue Intergovernmental Revenue 01120 Liquor Tax Total Intergovernmental Revenue

2025 Projection

2026 Approved Budget

Notes

4,212,893 $ 95,754 720

4,237,354 $ 67,000 -

4,237,354 $ 67,000 750

4,966,314 2.725 mill levy increase 96,000 Estimate based on 2024 Actual 750

$

10,231,705 568,353 585,885 2,123,647 17,045 172,526 6,655 18,015,182 $

10,926,554 434,186 710,000 2,010,000 30,000 190,000 8,000 18,613,094 $

10,320,000 570,000 706,727 2,139,935 8,482 164,050 4,046 18,218,344 $

10,639,200 Decreased projection based on 2025 YTD sales tax collections 453,296 2025 Projection & 2026 Budget = 2024 Actuals rounded up to nearest $10,000 670,061 Based off of YTD actual thru April and overall trends 2,107,361 Based off of YTD actual thru April and overall trends 8,482 Based off of YTD actual thru April and overall trends 160,000 Based off of YTD actual thru April and overall trends 4,000 Based off of YTD actual thru April and overall trends 19,105,464

$

90,190 90,190 $

94,700 94,700 $

94,700 94,700 $

94,700 Alcohol Estimation Report from State Treasurer's Office 94,700

500,850 197,925 25,309

515,876 203,863 15,000

515,876 203,863 25,000

57,750 781,834 $

734,738

515,876 Administrative Service Charge from Sewer Fund 203,863 Administrative Service Charge from Refuse Fund 25,000 Administrative Service Charge for 3 TIF Funds No 2025 or 2026 Admin Service Fee in Storm Water Capital Funds. Retaining all Storm Water assessment fees in Storm Water Capital Fund for essential infrastructure repairs. 744,739

$

4204

Charges for Services 01120 Admin Service Charge - Sewer 5701 01120 Admin Service Charge - Refuse 5702 01120 Admin Service Charge - TIFs 5704

01120 Adm Charge-SW Total Charges for Services

2025 Adopted Budget

5705 $

$

744,739

$

Miscellaneous Revenue

1101 1101 1101 1101 1101 1101 1101

01120 Interest Earnings 01120 Sale Of Land 01120 Other - Miscellaneous 01120 Trans From Grant Match Fund 01120 Trans From Capital Proj Fund 01120 Transfer from ARPA 01120 Balance Forward Total Miscellaneous Revenue Total Revenue

Return to Table of Contents

5801

1,630,353

1,300,000

1,300,000

Interest rates expected to decline, investments will be lower as the City spends 1,000,000 funds for the Fire Station Project

5804 5899 5930 5932 5969 5999

250 939 316,707 1,948,249 $ 20,835,455 $

7,318,199 8,618,199 $ 28,060,732 $

8,697,292 9,997,292 $ 29,055,075 $

6,656,589 7,656,589 27,601,492

$ $

Page 71

General Fund: Finance/General Revenue Division Description: The General Revenue Division captures all of the City’s revenue that is not collected as a result of direct services provided by a different City division nor allocated for a specific purpose. Revenue recorded in the General Revenue Division is the majority of the revenue collected in the General Fund. It includes ad valorem (property) taxes, local sales tax, motor vehicle tax, franchise tax, and liquor tax. The General Revenue Division does not have any employees.

General Revenue Division Expenditures Contractual Services 1101 01120 Bank Charges Total Contractual Services

1101 1101

1101 1101

Miscellaneous Expenses 01120 Trans To Streets Fund 01120 Trans To Grant Match Fund

2024 Actual

6918 $

9204 9230

01120 Trans To Capital Projects Fund 9232 01120 General Reserves 9399 Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

$ $ $

2025 Adopted Budget

325 325 $

2025 Projection

500 500 $

2026 Approved Budget

500 500 $

525,362

9,250

100,000

1,419,250 1,944,612 $ 1,944,937 $ 18,890,518 $

5,279,216 5,288,466 $ 5,288,966 $ 22,771,766 $

6,656,589 6,756,589 $ 6,757,089 $ 22,297,986 $

Notes

500 500

52,958 Transfer to Streets & Alley Maintenance Fund to cover deficit budget 820,777 Funding for Grant Matching Fund Fire Apparatus ordered in 2024 will not be delivered until 2027, transfer to Capital Projects fund will covers PO placed in 2024. 5,374,827 Projected cash balance at the end of the year 6,248,562 6,249,062 21,352,430

Page 72

General Fund: Finance/City-Wide Division Description: The City-Wide Division provides allocations for the City's portion of retirees' health insurance premium expenditures. It is also the division in which the City's credit card revenue share and credit card fees are recorded. The City-Wide Division does not have any employees.

City Wide Division Revenue Miscellaneous Revenue 1101 01140 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 1101 01140 Health Insurance 1101 01140 Health Benefit Account Total Personal Services

1101

Contractual Services 01140 Bank Charges Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

5899

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $ $

2,977 $ 2,977 $ 2,977 $

-

$ $ $

4,000 $ 4,000 $ 4,000 $

4,000 Credit card revenue share 4,000 4,000

$

9,656 45,777 55,433 $

80,000 80,000 $

10,000 46,000 56,000 $

10,000 City's portion of retiree's health insurance premiums 46,000 City's portion of retiree's health insurance premiums 56,000

$ $ $

2,506 2,506 $ 57,939 $ (54,962) $

3,000 3,000 $ 83,000 $ (83,000) $

3,000 3,000 $ 59,000 $ (55,000) $

3,000 Visa/MasterCard Fees 3,000 59,000 (55,000)

6110 6113

6918

Page 73

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Citywide Expenses None Total

Citywide Expenses 2024 Actual

Salary - Citywide Expenses Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Citywide Expenses

2026 Adopted Budget -

-

2025 Adopted Budget -

2026 Adopted Budget -

2024 Actual

Taxes & Benefits Total Salaries, Taxes, & Benefits - Citywide Div. Compare Years - Citywide Expenses 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

-

1101-01140 2025 Adopted Budget 2025 Projection -

61,490 61,490 Salary $ Change $ $ $

-

2025 Projection -

80,000 80,000

80,000 80,000

80,000 80,000

Benefit $ Change $ 18,510 $ $ -

Salary % Change 0.0% 0.0% 0.0%

Benefit % Change 30.1% 0.0% 0.0%

Notes: Health Insurance Premiums for retired employees are accounted for in the Citywide Expenses Division. There are no employees in this division.

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Page 74

City of Leavenworth, Kansas General Fund 2026 Approved Budget Police Department Summary Budget 2024 Actual Expenses

2025 Adopted Budget

2025 Projection

2026 Approved Budget: Police Department by Division

2026 Approved Budget

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue

$

212,600 137,067 5,700 355,367 $

212,600 123,067 5,700 341,367

Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

8,043,495 8,850,105 8,470,211 1,079,869 1,504,419 1,347,819 326,764 351,773 371,773 $ 9,450,128 $ 10,706,297 $ 10,189,803 $ $ (9,091,700) $ (10,261,430) $ (9,834,436) $

8,334,970 1,382,368 308,513 10,025,851 (9,684,484)

210,291 126,596 21,541 358,428 $

302,600 136,567 5,700 444,867 $

2026 Budget: Police Department Expenditures by Type

Contractual Services $1,382,368 14%

Commodities $308,513 3%

Personal Services $8,334,970 83%

Return to Table of Contents

Parking

Total Police Budget

45,000 4,700 49,700 $

-

$

212,600 123,067 5,700 341,367

1,398,953 837,970 5,708,636 389,411 925,824 213,300 152,650 90,594 31,840 242,550 34,123 $ 2,356,617 $ 1,051,270 $ 6,103,836 $ 514,128 $ $ (2,350,217) $ (841,270) $ (6,028,569) $ (464,428) $

-

8,334,970 1,382,368 308,513 $ 10,025,851 $ (9,684,484)

Admin

$

6,400 6,400 $

Dispatch

Police Operations

210,000 210,000 $

2,600 71,667 1,000 75,267 $

Animal Control

2026 Budget: Police Department Expenditures by Division Animal Control $514,128 5% Police Operations $6,103,836 61% Admin $2,356,617 24% Dispatch $1,051,270 10%

Page 75

General Fund: Police Department/Administrative Division Description: The Police Department is charged with upholding the laws of the City of Leavenworth and the State of Kansas, and the tenets of the Constitution and will do so with integrity and honesty. Everyone the Police Department comes in contact with will be treated with compassion and respect without bias. The Police Department will be accountable for its actions and acknowledge its mistakes. The Police Department is comprised of the following divisions: Police Administration, Dispatch, Police Operations, Animal Control, and Parking. The Administrative Division includes the Police Chief and his staff, including the Deputy Police Chief, a Lieutenant, a Sergeant, administrative staff, an Evidence Custodian, a Records Supervisor and Clerk, and two IT Specialists.

Police Department - Administration Revenue Charges for Services 1101 01330 Alarm Response Fees 1101 01330 Open Public Records Fees 1101 01330 Charges For Service - Other Total Charges for Services 1101 1101

Miscellaneous Revenue 01330 Other - Miscellaneous 01330 Trans From Seizured Funds Total Miscellaneous Revenue Total Revenue

5455 5711 5799

2024 Actual

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

$ 6,145 12,614 18,759 $

400 $ 5,000 15,000 20,400 $

400 $ 5,000 15,000 20,400 $

400 Excessive Alarm Response Fees 5,000 Copies of reports/videos 1,000 Fingerprinting/Pioneer Group-VA No longer paying 6,400

$ $

637 11,607 12,244 $ 31,002 $

20,400

20,400

6,400

5899 5914

$ $

$ $

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101

01330 Full Time 6101 01330 Overtime 6102 01330 Specialty Assignment Pay 6105 01330 Holiday Pay 6106 01330 Longevity 6107 01330 FICA Exp 6108 01330 Health Insurance 6110 01330 KPERS Exp 6111 01330 KP&F Exp 6115 01330 Worker's Compensation 6116 01330 Unemployment Insurance 6120 01330 Sick Leave Reimbursement 6122 01330 Vacation Leave Reimbursement 6123 01330 Clothing Allowance 6125 01330 Automobile Allowance 6126 Total Personal Services Contractual Services 01330 Electricity 01330 Telephone 01330 Postage 01330 Commercial Travel 01330 Lodging 01330 Meals 01330 Parking/Tolls 01330 Registration

Return to Table of Contents

6201 6206 6207 6301 6302 6303 6305 6403

Notes

$

879,897 19,020 2,920 286 3,635 31,756 246,210 35,964 130,733 9,830 846 64 179 2,000 9,900 1,373,240 $

920,639 18,400 3,000 4,360 38,525 260,881 38,512 139,231 11,147 942 2,000 12,600 1,450,238 $

920,639 18,400 3,000 4,360 38,525 260,881 38,512 139,231 10,423 942 2,000 12,600 1,449,514 $

2,171 645 2,171 719 1,180

2,700 1,500 1,000 1,200 700 1,200 3,500

2,700 1,500 1,000 1,200 700 1,200 3,500

13 full-time employees: Police Chief (1), Deputy Police Chief (1), Lieutenant (1), Sergeant (1), Secretary (1), Admin Specialist (1), Evidence Custodian (1), Records 946,560 Supervisor (1), Records Clerk (3), IT Specialist (2) 17,118 2026 budget = 10% reduction of OT from 2024 actual 3,000 Specialty Assignment Pay is $125 per assignment 300 3,875 39,305 177,654 43,252 143,483 8,821 985 Sick leave payout at termination / retirement Vacation leave payout at termination / retirement 2,000 Clothing allowance 12,600 Monthly car allowances: Chief-$375, DC-$250, LT-$325 1,398,953 500 Electricity for new building at MSC 1,944 Fax Machines and land lines ($162/month) 1,000 Shipping for repairs/misc. 1,000 Training/Conferences 1,200 Training/Conferences 700 Per Diem K-Tag-Moved to 01340-6305 3,500 Training/Conferences Page 76

General Fund: Police Department/Administrative Division Description: The Police Department is charged with upholding the laws of the City of Leavenworth and the State of Kansas, and the tenets of the Constitution and will do so with integrity and honesty. Everyone the Police Department comes in contact with will be treated with compassion and respect without bias. The Police Department will be accountable for its actions and acknowledge its mistakes. The Police Department is comprised of the following divisions: Police Administration, Dispatch, Police Operations, Animal Control, and Parking. The Administrative Division includes the Police Chief and his staff, including the Deputy Police Chief, a Lieutenant, a Sergeant, administrative staff, an Evidence Custodian, a Records Supervisor and Clerk, and two IT Specialists.

Police Department - Administration

2024 Actual 5,891 115,489 3,475 9 838 4,002 15,560 2,123 5,100 135,840 47,500 -

2025 Adopted Budget 20,000 250 119,000 1,800 5,000 100 1,000 1,600 400 120,000 1,000 7,000 169,000 45,000 300

2025 Projection 20,000 250 119,000 1,800 5,000 100 1,000 1,600 400 120,000 1,000 7,000 169,000 47,500 300

46,000 150,000 11,800

46,000 150,000 11,800

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01330 01330 01330 01330 01330 01330 01330 01330 01330 01330 01330 01330 01330 01330 01330 01330

Classified Advertising 6451 Legal Advertising 6453 Insurance 6501 Dues Memberships & Subs 6601 Admin & Supervision 6607 Medical Services 6610 Laundry & Cleaning 6613 Relocation Expenses 6615 Printing/Copying Services 6617 Food Services Exp 6619 Care Of Prisoners 6621 IT Services 6623 Personnel Testing Services 6631 Backup Fees 6639 License Plate Reader Monitoring6640 Training Services 6641

1101 1101 1101 1101

01330 01330 01330 01330

6642& Monitoring In Car and Body Warn Camera Lease Other Professional Services 6699 46,986 Other Rental 6799 125,477 Building/Grounds M&R 6802 9,986

1101 1101 1101

01330 IT Equipment M&R 01330 Office Equipment M&R 01330 Vehicle M&R

6851 6852 6861

845

4,500 500 700

4,500 500 700

1101 1101 1101 1101 1101 1101

01330 Software Maintenance 01330 Vehicle License Fees 01330 Miscellaneous Permits 01330 Settlements 01330 Contributions Exp 01330 Bank Charges Total Contractual Services

6862 6902 6903 6909 6913 6918

97,654 525 1,317 273 717 626,493 $

150,000 200 600 125 700 868,375 $

120,000 200 600 125 700 840,875

11,726 2,679 1,373 3,609 10,546

16,000 5,600 1,996 3,990 7,500

16,000 5,600 1,996 3,990 7,500

1101 1101 1101 1101 1101

Commodities 01330 Office Supplies 01330 Books/Magazines 01330 Clothing & Uniforms 01330 Other Police Materials 01330 Food

Return to Table of Contents

$

7001 7002 7101 7199 7201

2026 Approved Notes Budget 10,000 Recruiting Ad costs remain high to get police officer applicants Job Ads-Newspaper 119,000 1,800 Professional Associations 5,000 Contingency fund for medical costs associated with apprehended persons 100 1,000 Recruitment related 1,600 Multi-part forms/citations/letterhead 400 100,000 Jail fees $60/day No FY 2026 increase 2,100 IT Professional contract labor, as needed 7,000 Psychological Testing 130,000 Backup Fees 47,500 Flock LPR Cameras 300 Lease payments for in-car and body worn cameras. This is new in 2026. We currently own equipment and use the vendors proprietary software for storage, 181,355 etc. Data has been lost on a couple of occasions. 46,000 Justice Center Security 150,000 Justice Center electricity/gas/water/rent cost increases Replace carpet/paint Body-worn camera (BWC) repairs. If we lease cameras we will no longer have this expense. 500 Toner 700 Leased vehicles reduced maintenance costs Annual Software Maintenance & Support Costs, 2025 projection and 2026 budget 110,000 based on YTD actuals through March 2025 plus $15k increase 200 Vehicle registration 600 K-9/Bomb Team 125 KS League of Municipalities 700 Misc. credit card expenses $ 925,824

12,000 Copy paper/folders/pens 3,000 professional journals/media 1,500 3,700 Evidence Packing supplies 7,500 Department training/coffee service Page 77

General Fund: Police Department/Administrative Division Description: The Police Department is charged with upholding the laws of the City of Leavenworth and the State of Kansas, and the tenets of the Constitution and will do so with integrity and honesty. Everyone the Police Department comes in contact with will be treated with compassion and respect without bias. The Police Department will be accountable for its actions and acknowledge its mistakes. The Police Department is comprised of the following divisions: Police Administration, Dispatch, Police Operations, Animal Control, and Parking. The Administrative Division includes the Police Chief and his staff, including the Deputy Police Chief, a Lieutenant, a Sergeant, administrative staff, an Evidence Custodian, a Records Supervisor and Clerk, and two IT Specialists.

Police Department - Administration 1101 1101 1101 1101

01330 Gasoline 01330 Other Operating Supplies 01330 Non-Cap IT Equipment 01330 Non-Cap Police Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7302 7399 7406 7607

2025 Adopted 2026 Approved 2024 Actual Budget 2025 Projection Budget 1,222 1,500 1,500 1,500 3,726 1,995 1,995 1,995 Plaques/batteries/misc. (80) 645 645 645 USB Storage 1,999 1,999 Printers/Monitors $ 34,799 $ 41,225 $ 41,225 $ 31,840 $ 2,034,532 $ 2,359,838 $ 2,331,614 $ 2,356,617 $ (2,003,530) $ (2,339,438) $ (2,311,214) $ (2,350,217)

Notes

Page 78

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Police Admin Police Chief Deputy Police Chief Lieutenant Sergeant Secretary Administrative Specialist Evidence Custodian Records Supervisor Records Clerk IT Specialist II IT Specialist I Total FTEs - Police Admin Division

Police Administration 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 3.0 1.0 1.0 13.0

2024 Actual 879,897 19,020 2,920 286 3,635 905,758

2025 Adopted Budget 920,639 18,400 3,000 4,360 946,399

2025 Projection 920,639 18,400 3,000 4,360 946,399

2026 Adopted Budget 946,560 17,118 3,000 300 3,875 970,853

467,482 1,373,240

503,839 1,450,238

503,115 1,449,514

428,100 1,398,953

Salary $ Change Benefit $ Change 40,641 $ 36,357 $ (724) 24,454 $ (75,739)

Salary % Change 4.5% 0.0% 2.6%

Benefit % Change 7.8% -0.1% -15.0%

1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 3.0 1.0 1.0 13.0

Salary - Police Admin Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Police Admin Taxes & Benefits - Police Admin Total Salaries, Taxes & Benefits - Police Admin. Div. Compare Years - Police Admin 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01330 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 3.0 3.0 1.0 1.0 1.0 1.0 13.0 13.0

$ $ $

Notes:

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Page 79

General Fund: Police Department/Dispatch Division Description: The Police Department's Dispatch Call Center is in a shared facility with Leavenworth County's Dispatch Call Center, located in the Leavenworth County Justice Center. The City has ten (10) full time Telecom Specialists. The City receives funds from the Kansas 911 Coordinating Council which the City transfers to the County to help support the shared Dispatch Call Center.

Police Department - Dispatch

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Intergovernmental Revenue

1101

1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101

01335 911 Fees Total Intergovernmental Revenue Miscellaneous Revenue 01335 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

Return to Table of Contents

300,000 300,000 $

210,000 210,000 $

Projected 911 Fees = $210,000 - will be transferred to the County for shared 210,000 Dispatch Center expenses 210,000

$ $

33 33 $ 208,179 $

300,000

210,000

210,000

$

480,683 55,663 21,173 3,553 40,506 174,060 57,700 1,850 530 3,805 5,276 844,798 $

516,120 45,000 17,000 4,005 44,533 188,358 56,524 506 578 872,624 $

516,120 45,000 17,000 4,005 44,533 188,358 56,524 277 578 872,395 $

$ $ $

452 164 335 250 4,023 220,232 225,456 $ 1,070,254 $ (862,074) $

500 350,000 350,500 $ 1,223,124 $ (923,124) $

500 210,000 210,500 $ 1,082,895 $ (872,895) $

5899

Expenditures Personal Services 01335 Full Time 6101 01335 Overtime 6102 01335 Holiday Pay 6106 01335 Longevity 6107 01335 FICA Exp 6108 01335 Health Insurance 6110 01335 KPERS Exp 6111 01335 Worker's Compensation 6116 01335 Unemployment Insurance 6120 01335 Sick Leave Reimbursement 6122 01335 Vacation Leave Reimbursement 6123 Total Personal Services Contractual Services 01335 Lodging 01335 Meals 01335 Classified Advertising 01335 Other Professional Services 01335 Software Maintenance 01335 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

$

208,146 208,146 $

4216

6302 6303 6451 6699 6862 6998

$ $

$ $

516,313 10 full-time employees: Dispatchers (10) 49,950 2026 budget = 10% reduction of OT from 2024 actual 21,000 3,550 45,197 137,731 63,276 362 591 Sick leave payout at termination / retirement Vacation leave payout at termination / retirement 837,970

500 Recruiting 2,800 Nelson System renewal 210,000 911 Fee transferred to the County to support the Dispatch Call Center. 213,300 1,051,270 (841,270)

Page 80

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Dispatch Dispatchers (Telecom Specialists) Total FTEs - Dispatch Division

Police Dispatch 2024 Actual

2026 Adopted Budget 10.0 10.0

2024 Actual 480,683 55,663 21,173 3,553 561,072

2025 Adopted Budget 516,120 45,000 17,000 4,005 582,125

2025 Projection 516,120 45,000 17,000 4,005 582,125

2026 Adopted Budget 516,313 49,950 21,000 3,550 590,813

283,727 844,798

290,500 872,624

290,270 872,395

247,157 837,970

Salary $ Change Benefit $ Change 21,053 $ 6,773 $ (229) 8,688 $ (43,343)

Salary % Change 3.8% 0.0% 1.5%

Benefit % Change 2.4% -0.1% -14.9%

10.0 10.0

Salary - Dispatch Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Dispatch Taxes & Benefits - Dispatch Total Salaries, Taxes & Benefits - Police Dispatch Compare Years - Dispatch 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01335 2025 Adopted Budget 2025 Projection 10.0 10.0 10.0 10.0

$ $ $

Notes: The 2023 actuals included an equivalent of one vacancy. The 2024 and 2025 budgets include ten (10) Dispatcher positions filled for the entire year.

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Page 81

General Fund: Police Department/ Operations Division Description: The Police Department's Operations Division provides comprehensive police service to the community. This includes the direct services provided by patrol officers, traffic officers, the SWAT Team and K9 Units and investigative services provided by the Detective and Narcotic Units.

Police Department - Operations Revenue Intergovernmental Revenue 1101 01340 Federal Grants Total Intergovernmental Revenue

1101 1101 1101 1101

1101 1101 1101

Charges for Services 01340 Load Zones & Bags 01340 Permit Parking Fees 01340 Police Security 01340 Charges For Service - Other Total Charges for Services Miscellaneous Revenue 01340 Contribution Rev 01340 Vehicle Settlement 01340 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

4207

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

2,145 $ 2,145 $

2,600 $ 2,600 $

2,600 $ 2,600 $

2,600 Bullet Proof Vest Reimbursement Grant 2,600

$

1,540 6,400 65,086 73,026 $

200 1,000 4,000 65,967 71,167 $

200 1,500 4,000 65,967 71,667 $

200 Fees for loading zone parking permits 1,500 Fees for permit parking only spaces 4,000 Off-Duty Security 65,967 Cops in Schools program - schools reimburse 75% of cost for officer 71,667

$ $

25 2,070 2,744 4,838 $ 80,010 $

800 200 1,000 $ 74,767 $

800 200 1,000 $ 75,267 $

800 Philanthropic donations Insurance proceeds 200 Property auction proceeds 1,000 75,267

5411 5451 5452 5799

5863 5864 5899

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01340 Full Time 6101 01340 Overtime 6102 01340 Part Time 6104 01340 Specialty Assignment Pay 6105 01340 Holiday Pay 6106 01340 Longevity 6107 01340 FICA Exp 6108 01340 Health Insurance 6110 01340 KPERS Exp 6111 01340 KP&F Exp 6115 01340 Worker's Compensation 6116 01340 Unemployment Insurance 6120 01340 Sick Leave Reimbursement 6122 01340 Vacation Leave Reimbursement 6123 01340 Clothing Allowance 6125 01340 Automobile Allowance 6126 Total Personal Services

Return to Table of Contents

$

3,187,371 322,278 5,171 52,877 97,527 10,730 54,495 803,610 5,397 841,396 65,495 3,548 9,782 14,910 5,750 6,000 5,486,339 $

3,534,039 328,600 6,000 55,200 84,968 12,285 62,135 953,023 5,843 978,835 77,933 4,003 5,000 7,800 6,115,664 $

3,326,106 328,600 800 55,200 78,432 12,285 58,666 889,663 5,843 919,808 45,600 3,764 5,000 7,800 5,737,567 $

53 full-time employees: Admin Clerk (1), Lieutenants (2), Sergeants (10), Detectives (8), Police Officers (32). 2025 Projection assumes an average of four Police Officer 3,469,437 vacancies 307,800 2026 budget = 5% reduction of OT from 2024 actual Will not be conducting pre-employment polygraphs in 2026 55,500 Specialty pay is $125/assignment -3 Max 98,000 11,690 61,262 661,306 5,938 962,323 57,618 3,962 Sick leave payout at termination / retirement Vacation leave payout at termination / retirement 6,000 7,800 5,708,636

Page 82

General Fund: Police Department/ Operations Division Description: The Police Department's Operations Division provides comprehensive police service to the community. This includes the direct services provided by patrol officers, traffic officers, the SWAT Team and K9 Units and investigative services provided by the Detective and Narcotic Units.

Police Department - Operations 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

Contractual Services 01340 Telephone 01340 Postage 01340 Commercial Travel 01340 Lodging 01340 Meals 01340 Parking/Tolls 01340 Registration 01340 Classified Advertising 01340 Dues Memberships & Subs 01340 Medical Services 01340 Veterinary Services 01340 Laundry & Cleaning 01340 Printing/Copying Services 01340 Care Of Prisoners 01340 Towing Services 01340 Personnel Testing Services 01340 Training Services 01340 Other Professional Services 01340 IT Equipment M&R 01340 Vehicle M&R

01340 Software Maintenance 01340 Veh M&R - Garage Billing 01340 Other Equipment M&R 01340 Vehicle License Fees 01340 Contributions Exp Total Contractual Services Commodities 01340 Office Supplies 01340 Books/Magazines 01340 Audio Visual Supplies 01341 Educational Materials 01342 Other Office Supplies 01340 Clothing & Uniforms 01340 Protective/Safety Apparel 01340 Ammunition & Targets 01340 Other Police Materials 01340 Food 01340 General Medical Supplies

Return to Table of Contents

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

6206 6207 6301 6302 6303 6305 6403 6451 6601 6610 6611 6613 6617 6621 6630 6631 6641 6699 6851 6861

2,163 468 2,578 2,927 835 26,413 3,600 3,119 740 1,091 3,420 1,910 600 285 8,650 16,480 16,596

2,000 100 600 8,000 5,600 100 30,000 1,000 3,700 400 250 100 500 1,700 2,500 15,000 25,000 83,000

2,000 100 600 8,000 5,600 1,000 30,000 1,000 3,700 400 250 100 500 1,700 2,500 15,000 48,000

6862 6863 6899 6902 6913

10,778 34,224 424 546 137,846 $

14,400 1,000 194,950 $

35,000 35,000 14,400 1,000 205,850 $

2,000 Investigative Equipment/service fees 100 300 Airfare 8,000 Training 5,600 Per-Diem 1,000 Parking fees/Tolls to academy or training (moved from 01330) 30,000 Officer training and certification expenses 1,000 Public Notices 3,700 Professional membership dues 400 Employee Medical-On Duty incidents 250 Police K-9 100 500 Business Cards 1,700 Impounded vehicles 2,500 Entrance Exams/Promotional exams 7,500 Tailoring, notary, Increase in shredding volume and service cost +$8,600 Moved to 6862 (Software Maintenance) 17,000 Patrol vehicles aging; fleet repair costs increase while awaiting new units Tracking services contract, Leads Online, Lexis Nexis, SF Mobile Vision, Sound 35,000 Thinking (Crime tracer subscription) 35,000 Garage billing separated from 6861 Repair in-car cameras/MDTs 1,000 vehicle registration 152,650

941 225 47 19,396 17,863 29,176 7,663 775 1,594

3,000 500 500 24,900 25,000 32,250 5,800 300 -

3,000 500 500 24,900 25,000 32,250 5,800 300 -

1,000 Misc. Office Supplies CDs/DVDs 22,000 Patrol Uniforms 20,000 Boots/Vests 32,250 Ammo/Taser cartridges +$6,450 5,800 Gun parts/cleaning supplies/misc. 300 -

$

7001 7002 7003 7004 7099 7101 7102 7151 7199 7201 7252

Page 83

General Fund: Police Department/ Operations Division Description: The Police Department's Operations Division provides comprehensive police service to the community. This includes the direct services provided by patrol officers, traffic officers, the SWAT Team and K9 Units and investigative services provided by the Detective and Narcotic Units.

Police Department - Operations 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01340 Gasoline 01340 Diesel Fuel 01340 Vehicular Repair Parts 01340 Concrete 01340 Animal Supplies 01340 DARE Camp Supplies 01340 Other Operating Supplies 01340 Non-Cap Software 01340 Non-Cap IT Equipment 01340 Non-Cap Vehicle Accessories 01340 Non-Cap Police Equipment 01340 Non-Cap Other Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7302 7303 7306 7308 7321 7329 7399 7405 7406 7507 7607 7699

2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 149,396 139,200 139,200 139,200 434 1,000 1,000 1,000 4,612 5,000 5,000 5,000 Light Bar repairs/Patrol car equipment repairs 400 400 400 751 600 600 600 K-9 Equipment/Food (1,000) 9,975 9,975 PD Summer Camp Expenses 577 5,000 5,000 5,000 Drug test kits/intox & pbt mouthpieces 140 6,932 5,000 5,000 5,000 Monitors/screens/printer replacement +$2,500 338 21,170 18,000 18,000 5,000 Moved from 01340-8599 Capital Equip. to more accurately reflect purchases 30 20,000 New K-9 in 2025 $ 261,058 $ 276,425 $ 296,425 $ 242,550 $ 5,885,242 $ 6,587,039 $ 6,239,842 $ 6,103,836 $ (5,805,232) $ (6,512,272) $ (6,164,575) $ (6,028,569)

Page 84

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Police Operations Administrative Clerk Lieutenant Sergeant Detective Police Officer PT - Polygraph Examiner - on call, as needed Total FTEs - Police Operations Division

Police Operations 2024 Actual

2026 Adopted Budget 1.0 2.0 10.0 8.0 32.0 53.0

2024 Actual 3,187,371 322,278 5,171 52,877 97,527 10,730 3,675,954

2025 Adopted Budget 3,534,039 328,600 6,000 55,200 84,968 12,285 4,021,092

2025 Projection 3,326,106 328,600 800 55,200 78,432 12,285 3,801,423

2026 Adopted Budget 3,469,437 307,800 55,500 98,000 11,690 3,942,427

1,810,384 5,486,339

2,094,572 6,115,664

1,936,144 5,737,567

1,766,209 5,708,636

Salary $ Change Benefit $ Change 345,138 $ 284,188 (219,669) $ (158,428) (78,665) $ (328,363)

Salary % Change 9.4% -5.5% -2.0%

Benefit % Change 15.7% -7.6% -15.7%

1.0 2.0 10.0 8.0 32.0 53.0

Salary - Police Operations Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Police Operations Taxes & Benefits - Police Operations Total Salaries, Taxes & Benefits - Police Ops Compare Years - Police Operations 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01340 2025 Adopted Budget 2025 Projection 1.0 1.0 2.0 2.0 10.0 10.0 8.0 8.0 32.0 32.0 53.0 53.0

$ $ $

Notes: Uniformed Officers receive specialty assignment pay of $125 per month/per assignment (maximum of 3 assignments per Officer) if they are assigned to SWAT, K9, Crisis Negotiator, Range Master, FTO, Drone Pilots, or Bomb Team. All of these assignments require special training. Polygraph Examiner receives $400 per polygraph test administered and is coded to Part Time.

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Page 85

General Fund: Police Department/Animal Control Division Description: Animal Control is responsible for enforcing city ordinances regarding animals including the leash law, vaccination and licensing requirements, and checking on neglected or abused animals. Animal Control Officers can issue citations for violations in these cases. They also pick up loose animals and injured animals with no identifiable owner. Leavenworth Animal Control facilitates the adoption of unclaimed animals from the Animal Control Shelter. Leavenworth Animal Control strongly urges pet owners to spay or neuter their pets. Animal Control promotes responsible pet ownership through education efforts and advocacy.

Police Department - Animal Control Revenue Charges for Services 1101 01350 Animal Pick Up Fees 1101 01350 Charges For Service - Other Total Charges for Services

1101 1101

Miscellaneous Revenue 01350 Contribution Rev 01350 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5462 5799

2024 Actual

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

9,065 $ 25,746 34,811 $

12,000 $ 33,000 45,000 $

12,000 $ 33,000 45,000 $

12,000 Running at-large fees/housing fee 33,000 Adoption fees/fees from Lansing, Tonganoxie, etc. 45,000

$ $

200 4,226 4,426 $ 39,237 $

200 4,500 4,700 $ 49,700 $

200 4,500 4,700 $ 49,700 $

200 Donations 4,500 Trap rental/surrender fees 4,700 49,700

$

199,293 20,250 585 16,341 78,179 22,374 1,884 214 339,119 $

244,301 18,000 885 20,134 100,084 25,555 2,357 262 411,578 $

244,301 18,000 885 20,134 100,084 25,555 1,514 262 410,735 $

6 full-time employees: Animal Control [AC] Supervisor (1), AC Officers (2), Records 241,488 Clerk (1), Kennel Attendants (2) 20,000 600 20,050 77,238 Health Insurance reflects current selections + 5% increase over 2024 actual. 28,070 1,703 262 389,411

12,827 3,881 1,373 888 1,132 604 1,500 746 2,980 75 21,875 873 10,458 750

15,000 6,000 1,300 1,000 150 1,000 3,200 200 22,000 800 11,000 800 750

15,000 6,000 1,300 1,000 150 1,000 3,200 200 22,000 800 11,000 800 750

15,000 Cost of electricity 6,000 Natural gas 1,300 Water 1,000 Land lines/cell phones 150 Per-diem for training 1,000 Training/conference registration 3,200 200 Professional Association Membership/resources 22,000 Spay/neuter/vaccination costs-HOPE Clinic & Vet 800 Professional pest control 11,000 2024 Janitorial Contract is $9,960 per year 800 Citations/forms/business cards 750 Lawn mowing service

5863 5899

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01350 Full Time 01350 Overtime 01350 Longevity 01350 FICA Exp 01350 Health Insurance 01350 KPERS Exp 01350 Worker's Compensation 01350 Unemployment Insurance Total Personal Services Contractual Services 01350 Electricity 01350 Natural Gas 01350 Water 01350 Telephone 01350 Lodging 01350 Meals 01350 Registration 01350 Classified Advertising 01350 Insurance 01350 Dues Memberships & Subs 01350 Veterinary Services 01350 Pest Control Services 01350 Janitorial Services 01350 Printing/Copying Services 01350 Landscaping & Lawn Services

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6101 6102 6107 6108 6110 6111 6116 6120

6201 6202 6203 6206 6302 6303 6403 6451 6501 6601 6611 6612 6614 6617 6618

Page 86

General Fund: Police Department/Animal Control Division Description: Animal Control is responsible for enforcing city ordinances regarding animals including the leash law, vaccination and licensing requirements, and checking on neglected or abused animals. Animal Control Officers can issue citations for violations in these cases. They also pick up loose animals and injured animals with no identifiable owner. Leavenworth Animal Control facilitates the adoption of unclaimed animals from the Animal Control Shelter. Leavenworth Animal Control strongly urges pet owners to spay or neuter their pets. Animal Control promotes responsible pet ownership through education efforts and advocacy.

Police Department - Animal Control 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01350 Other Professional Services 01350 Equipment Rental Exp 01350 Building/Grounds M&R 01350 Vehicle M&R 01350 Veh M&R - Garage Billing 01350 Miscellaneous Permits 01350 Bank Charges Total Contractual Services Commodities 01350 Office Supplies 01350 Books/Magazines 01350 Clothing & Uniforms 01350 Protective/Safety Apparel 01350 Drugs 01350 Building/Grounds Materials 01350 Gasoline 01350 Janitorial Supplies 01350 Animal Supplies 01350 Other Operating Supplies Total Commodities Total Expenditures Revenue minus Expenditures

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6699 6702 6802 6861 6863 6903 6918

2025 Adopted 2026 Approved 2024 Actual Budget 2025 Projection Budget 2,784 5,000 5,000 5,000 Cremation 44 16,122 18,500 18,500 18,500 Increasing costs as building ages 8,750 2,494 2,494 2,494 Repair fleet vehicles 758 800 400 400 400 State shelter license 854 1,000 1,000 1,000 Misc. credit card purchases $ 90,074 $ 90,594 $ 90,594 $ 90,594

7001 7002 7101 7102 7251 7301 7302 7319 7321 7399 $ $ $

671 981 502 9,403 8,020 2,647 2,620 5,198 865 30,907 $ 460,100 $ (420,863) $

2,125 100 998 600 10,000 4,000 7,500 1,000 5,000 2,800 34,123 $ 536,295 $ (486,595) $

2,125 100 998 600 10,000 4,000 7,500 1,000 5,000 2,800 34,123 $ 535,452 $ (485,752) $

Notes

2,125 Copy paper/misc. office supplies 100 998 AC uniforms 600 PPE/Boots 10,000 Euthanasia drugs/vaccines-Donations down +$3,300 4,000 Hoses, filters, trash bags, Kennel repairs +$4,000 7,500 Patrol vehicle fuel 1,000 Cleaning supplies 5,000 Animal Food/decreased donations 2,800 Kitty litter/syringes/bowls/misc. 34,123 514,128 (464,428)

Page 87

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Animal Control Animal Control Supervisor Animal Control Officer Records Clerk Kennel Attendant Total FTEs - Animal Control Division

Animal Control 2024 Actual

2026 Adopted Budget 1.0 2.0 1.0 2.0 6.0

2024 Actual 199,293 20,250 585 220,127

2025 Adopted Budget 244,301 18,000 885 263,186

2025 Projection 244,301 18,000 885 263,186

2026 Adopted Budget 241,488 20,000 600 262,088

118,991 339,119

148,392 411,578

147,549 410,735

127,323 389,411

Salary $ Change Benefit $ Change 43,059 $ 29,401 $ (843) (1,098) $ (21,069)

Salary % Change 19.6% 0.0% -0.4%

Benefit % Change 24.7% -0.6% -14.2%

1.0 2.0 1.0 2.0 6.0

Salary - Animal Control Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Animal Control Taxes & Benefits - Animal Control Total Salaries, Taxes & Benefits - Animal Control Compare Years - Animal Control 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01350 2025 Adopted Budget 2025 Projection 1.0 1.0 2.0 2.0 1.0 1.0 2.0 2.0 6.0 6.0

$ $ $

Notes:

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Page 88

City of Leavenworth, Kansas General Fund 2026 Approved Budget Fire Department Summary Budget 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

$

2025 Adopted Budget

2026 Approved Budget: Fire Department by Division

2026 Approved Budget 2025 Projection

$

$ 14,311 7,315 2,873 24,499 $

$ 18,500 7,700 3,200 29,400 $

$ 18,500 7,700 3,200 29,400 $

18,500 7,700 3,200 29,400

$ $

5,526,226 292,743 143,968 5,962,937 $ (5,938,438) $

5,914,244 268,365 152,200 6,334,809 $ (6,305,409) $

5,704,389 292,065 153,400 6,149,854 $ (6,120,454) $

5,620,598 283,965 137,200 6,041,763 (6,012,363)

2026 Budget: Fire Department Expenditures by Type

Fire Admin $

Fire Suppression

$

$ 3,200 3,200

$ 18,500 18,500

18,500 7,700 3,200 29,400

$ $

405,040 133,725 4,600 543,365 $ (535,665) $

4,930,177 145,450 130,300 5,205,927 $ (5,202,727) $

285,381 4,790 2,300 292,471 $ (273,971) $

5,620,598 283,965 137,200 6,041,763 (6,012,363)

2026 Budget: Fire Department Expenditures by Division Fire Prevention $292,471 5% Fire Admin $543,365 9%

Commodities $137,200 2%

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Total Fire Department

$ 7,700 7,700 $

Contractual Services $283,965 5%

Personal Services $5,620,598 93%

Fire Prevention

Fire Suppression $5,205,927 86%

Page 89

General Fund: Fire Department/Fire Administration Division Description: The Fire Department provides fire prevention training, fire suppression and fire protection services, search and rescue operations, medical services, and inspection programs. The Fire Department also responds to environmental emergencies and other threats to health, safety, life, and property. The Fire Department is comprised of the following divisions: Fire Administration, Fire Suppression, and Fire Prevention. The Fire Administration Division has three full time employees: The Fire Chief, Deputy Fire Chief, and Fire Secretary. The Leavenworth Fire Department has three fire stations. The Fire Administrative Division is located in Fire Station #1.

Fire Department - Administration Revenue Charges for Services 1101 01390 Open Public Records Fees 1101 01390 Charges For Service - Other Total Charges for Services Total Revenue

5711 5799

2024 Actual

$ $ $

2025 Adopted Budget

159 $ 7,156 7,315 $ 7,315 $

2025 Projection

200 $ 7,500 7,700 $ 7,700 $

2026 Approved Budget

200 $ 7,500 7,700 $ 7,700 $

Notes

200 7,500 Pioneer Group 7,700 7,700

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01390 Full Time 01391 Overtime 01391 Part Time 01390 Longevity 01390 FICA Exp 01390 Health Insurance 01390 KPERS Exp 01390 KP&F Exp 01390 Worker's Compensation 01390 Unemployment Insurance Total Personal Services Contractual Services 01390 Electricity 01390 Natural Gas 01390 Telephone 01390 Postage 01390 Cable/Internet 01390 Commercial Travel 01390 Lodging 01390 Meals 01390 Parking/Tolls 01390 Registration 01390 Classified Advertising 01390 Insurance 01390 Dues Memberships & Subs 01390 Medical Services 01390 Pest Control Services 01390 Printing/Copying Services

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6101 6102

300,140 -

307,903 -

307,903 -

6104 6107 6108 6110 6111 6115 6116 6120

1,200 7,067 51,630 4,960 58,599 6,622 292 430,510 $

1,320 7,557 60,619 4,814 64,055 7,540 308 454,117 $

1,320 7,557 60,619 4,814 64,055 5,114 308 451,690 $

2 full-time employees: Fire Chief (1), Deputy Fire Chief (1) 1 FTE for Battalion Chief -Training officer has been requested but is not included in 263,903 the budget. 1 part-time employee: Fire Department Secretary (moved from full-time in 2025 to 25,688 part-time in 2026) 1,320 5,829 34,166 2,782 65,359 5,702 291 405,040

41,234 18,872 1,946 14 230 534 1,336 369 76 379 16,391 2,525 2,840 -

37,000 17,000 2,000 25 240 1,000 1,500 500 100 1,200 500 17,200 3,300 1,500 3,250 50

37,000 17,000 2,000 25 240 1,000 1,500 500 100 1,200 500 17,200 3,300 1,500 3,250 50

37,000 Electricity for 3 fire stations 17,000 Natural gas for 3 fire stations 2,000 City telephone service for 3 fire stations 25 240 Cable TV for 3 fire stations (separated from telephone in 2023) 500 Air fare - out of town training/conferences 750 Hotels - out of town training/conferences 250 Meals - out of town training/conferences 100 Parking & tolls - out of town training/conferences 600 Conferences, IAFC, Missouri Valley Division, MARC 500 Job postings, utilized by HR 17,200 Insurance paid through City Clerk's Office (5% increase over 2024 actual) 3,300 NFPA, Associations Dues for Chief Officers 1,500 Medical Director fee - Dr. McCartney, for protocols 3,250 Annual fee for monthly service at 3 fire stations 50 For any outside copy service that may be needed

$

6201 6202 6206 6207 6208 6301 6302 6303 6305 6403 6451 6501 6601 6610 6612 6617

Page 90

General Fund: Fire Department/Fire Administration Division Description: The Fire Department provides fire prevention training, fire suppression and fire protection services, search and rescue operations, medical services, and inspection programs. The Fire Department also responds to environmental emergencies and other threats to health, safety, life, and property. The Fire Department is comprised of the following divisions: Fire Administration, Fire Suppression, and Fire Prevention. The Fire Administration Division has three full time employees: The Fire Chief, Deputy Fire Chief, and Fire Secretary. The Leavenworth Fire Department has three fire stations. The Fire Administrative Division is located in Fire Station #1.

Fire Department - Administration 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01390 Training Services 01390 Other Professional Services 01390 Other Rental 01390 Building/Grounds M&R 01390 Office Equipment M&R 01390 Vehicle M&R 01390 Software Maintenance 01390 Other Equipment M&R 01390 Miscellaneous Permits 01390 Contributions Exp Total Contractual Services

6641 6699 6799 6802 6852 6861 6862 6899 6903 6913

Commodities 01390 Office Supplies 7001 01390 Other Office Supplies 7099 01390 Clothing & Uniforms 7101 01390 Food 7201 01390 Building/Grounds Materials 7301 01390 Equipment/Motor Repair Parts 7315 01390 Tools 7317 01390 Other Operating Supplies 7399 01390 Non-Cap Furniture/Furnishings 7402 01390 Non-Cap Software 7405 01390 Non-Cap Janitorial Equipment 7603 Total Commodities Total Expenditures Revenue minus Expenditures

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2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 3,600 1,500 1,500 Outside EMS training to maintain EMT licenses. 6,986 8,400 8,400 8,400 Vector Solutions - Record Keeping and Training Management Software 1,200 100 100 Lift rental for high ceiling light bulbs, parking lot lights 37,759 22,000 38,000 38,000 Building repairs / maintenance for 3 fire stations 165 2,400 200 200 Repairs on copier, fax, and printers 118 2024 & 2025 budget & expenses in Fire Suppression Division 198 400 400 400 Software updates/maintenance 533 2,500 600 600 Hazmat monitoring equipment 60 160 160 160 State Boiler inspections, permits 100 100 100 $ 132,565 $ 127,125 $ 135,825 $ 133,725

$ $ $

1,734 159 396 980 7 39 1,252 1,514 377 6,458 $ 569,534 $ (562,218) $

1,500 1,200 300 800 4,000 1,000 8,800 $ 590,042 $ (582,342) $

1,500 1,200 300 800 4,000 1,000 8,800 $ 596,315 $ (588,615) $

1,500 Copy paper, tablets, staples, pens, all 3 fire stations 500 Uniforms for 2 administrative Fire Chiefs 300 Retirement, promotion ceremonies Miscellaneous supplies for building maintenance 800 Fire hydrant paint, gauges 1,500 Chairs, desk, storage cabinets - all 3 fire stations/includes new Fire Station #3 As needed for IT upgrades to software Vacuums, mop buckets, miscellaneous 4,600 543,365 (535,665)

Page 91

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Fire Administration Fire Chief Deputy Fire Chief Fire Secretary Total FTEs - Fire Administration

Fire Administration 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 3.0

2024 Actual 300,140 1,200 301,340

2025 Adopted Budget 307,903 1,320 309,223

2025 Projection 307,903 1,320 309,223

2026 Adopted Budget 263,903 1,320 265,223

129,170 430,510

144,894 454,117

142,468 451,690

114,129 379,352

Salary $ Change Benefit $ Change 7,883 $ 15,723 $ (2,426) (44,000) $ (30,765)

Salary % Change 2.6% 0.0% -14.2%

Benefit % Change 12.2% -1.7% -21.2%

1.0 1.0 1.0 3.0

Salary - Fire Administration Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Fire Administration Taxes & Benefits - Fire Administration Total Salaries, Taxes & Benefits - Fire Adm. Div. Compare Years - Fire Administration 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01390 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 3.0 3.0

$ $ $

Notes:

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Page 92

General Fund: Fire Department/Fire Suppression Division Description: The Fire Suppression Division consists of forty-nine (49) full-time employees that are responsible for responding to emergency calls throughout the City including fire suppression, emergency medical services, extrications, Haz-Mat responses, and water rescues.

Fire Department - Fire Suppression Revenue Miscellaneous Revenue 1101 01400 Motor Fuel Tax Refund 1101 01400 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5870 5899

2024 Actual

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

1,873 $ 1,000 2,873 $ 2,873 $

3,200 $ 3,200 $ 3,200 $

3,200 $ 3,200 $ 3,200 $

3,200 3,200 3,200

$

2,838,592 149,095 10,400 131,249 13,905 42,995 764,596 728,037 85,301 2,965 1,457 6,482 4,775,074 $

3,063,285 150,000 7,800 127,988 15,360 55,740 813,096 840,145 98,276 3,390 5,175,079 $

2,900,000 150,000 7,800 127,988 15,360 55,740 813,096 840,145 56,320 3,390 4,969,839 $

49 full-time employees: Battalion Chiefs (3), Fire Captains (12), Fire 3,022,070 Driver/Operators (12), Firefighters (22) (Budget average of one vacancy) 142,500 5% reduction in OT 10,200 (11) Hazmat technicians,(2) fire investigators 132,000 13,460 Employees with over 5 years of service - max $600 47,821 674,734 813,609 70,485 3,298 Sick leave payout at termination / retirement Vacation leave payout at termination / retirement 4,930,177

6207 6301 6302 6303 6304 6305 6403 6601

104 205 1,669 662 1,212 89 2,276 2,732

500 1,500 500 200 50 10,000 3,000

500 1,500 500 200 50 10,000 3,000

500 Airfare - out of town training and conferences for uniform members 1,500 Out of town training and conferences for uniform members 500 Out of town training and conferences for uniform members 200 Out of town training and conferences for uniform members 50 Out of town training and conferences for uniform members 4,000 Training and conferences for uniform members 3,000 International arson , IAFC, NFPA, county fire association

6610 6617 6630 6631 6699 6802

23,785 103 570 110 459

14,000 200 200 1,000 12,000

15,000 200 200 3,000 2,000

Hazmat and 1/3 member annual medical physicals. 2024 is higher because the 14,000 2023 invoice was not received until 2024. Therefore, 2024 amount is for 2 years. 200 UPS - FedEx, shipping out equipment for repairs New hire background checks 200 1,000 Breathing air compressor testing, Hazmat gas calibration 2,000 To cover repairs not included in CIP including interior paint

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101

01400 Full Time 6101 01400 Overtime 6102 01400 Specialty Assignment Pay 6105 01400 Holiday Pay 6106 01400 Longevity 6107 01400 FICA Exp 6108 01400 Health Insurance 6110 01400 KP&F Exp 6115 01400 Worker's Compensation 6116 01400 Unemployment Insurance 6120 01400 Sick Leave Reimbursement 6122 01400 Vacation Leave Reimbursement 6123 Total Personal Services Contractual Services 01400 Postage 01400 Commercial Travel 01400 Lodging 01400 Meals 01400 Mileage Reimbursement 01400 Parking/Tolls 01400 Registration 01400 Dues Memberships & Subs

01400 01400 01400 01400 01400 01400

Medical Services Printing/Copying Services Towing Services Personnel Testing Services Other Professional Services Building/Grounds M&R

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Page 93

General Fund: Fire Department/Fire Suppression Division Description: The Fire Suppression Division consists of forty-nine (49) full-time employees that are responsible for responding to emergency calls throughout the City including fire suppression, emergency medical services, extrications, Haz-Mat responses, and water rescues.

Fire Department - Fire Suppression 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01400 Vehicle M&R 01400 Veh M&R - Garage Billing 01400 Other Equipment M&R 01400 Contributions Exp 01400 Other Operating Expenses Total Contractual Services

6861 6863 6899 6913 6917

Commodities 01400 Office Supplies 7001 01400 Educational Materials 7004 01400 Clothing & Uniforms 7101 01400 Protective/Safety Apparel 7102 01400 Food 7201 01400 Kitchen Supplies 7202 01400 General Medical Supplies 7252 01400 Building/Grounds Materials 7301 01400 Gasoline 7302 01400 Diesel Fuel 7303 01400 Vehicle Tires/Batteries 7305 01400 Vehicular Repair Parts 7306 01400 Equipment/Motor Repair Parts 7315 01400 Tools 7317 01400 Janitorial Supplies 7319 01400 Photographic Supplies 7324 01400 Training Materials 7327 01400 Other Operating Supplies 7399 01400 Non-Cap Fire Equipment 7618 01400 Non-Cap Other Equipment 7699 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 95,147 85,000 85,000 90,000 Vehicles, fire apparatus 20,923 20,000 20,000 Vehicle repairs performed by City garage 6,277 8,000 10,000 8,000 SCBA's, Air compressors, Hazmat equipment, 5 gas detectors 513 300 300 300 Utilized by HR - employee service awards 26 $ 156,861 $ 136,450 $ 151,450 $ 145,450

$ $

1,108 81 25,445 25,119 308 4,687 137 12,794 38,156 38 26 251 2,286 9,029 29 520 6,376 9,160 149 135,700 $ 5,067,635 $ (5,064,762) $

800 1,000 22,000 25,000 300 600 3,800 400 11,000 36,000 2,500 1,200 8,500 2,000 6,000 20,000 141,100 $ 5,452,629 $ (5,449,429) $

800 1,000 22,000 26,000 300 600 4,000 400 11,000 36,000 2,500 1,200 8,500 2,000 6,000 20,000 142,300 $ 5,263,589 $ (5,260,389) $

800 Office supplies for fire stations 200 New books for company officers - training materials 22,000 Uniforms for all members 25,000 Personal protective fire fighting gear 300 Employee recognition, work over and above standard 600 Station pots, pans, utensils 3,800 Assortment of medical supplies 400 Rock, mulch for fire stations 11,000 Vehicle fuel 36,000 Fire apparatus 2,500 Small equipment repairs at 3 fire stations, compressors 1,200 Hand tools on fire trucks and minor station repairs 8,500 Station cleaning supplies 2,000 Props, simulated walls, doors, handouts, CPR cards 6,000 Gas detection monitors, calibration gas, SCBA - other 10,000 Fire fighting adapters, valves, nozzles, TIC's, other 130,300 5,205,927 (5,202,727)

Page 94

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Fire Suppression Battalion Chief Fire Captain Fire Driver/Operator Firefighter Total FTEs - Fire Suppression Division

Fire Suppression 2024 Actual

2026 Adopted Budget 3.0 12.0 12.0 22.0 49.0

2024 Actual 2,838,592 149,095 10,400 131,249 13,905 3,143,241

2025 Adopted Budget 3,063,285 150,000 7,800 127,988 15,360 3,364,433

2025 Projection 2,900,000 150,000 7,800 127,988 15,360 3,201,148

2026 Adopted Budget 3,022,070 142,500 10,200 132,000 13,460 3,320,230

1,631,833 4,775,074

1,810,647 5,175,079

1,768,691 4,969,839

1,609,947 4,930,177

Salary $ Change Benefit $ Change 221,192 $ 178,814 (163,285) $ (41,956) (44,203) $ (200,700)

Salary % Change 7.0% -4.9% -1.3%

Benefit % Change 11.0% -2.3% -11.1%

3.0 12.0 12.0 22.0 49.0

Salary - Fire Suppression Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Fire Suppression Taxes & Benefits - Fire Suppression Total Salaries, Taxes & Benefits - Fire Suppression Compare Years - Fire Suppression 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01400 2025 Adopted Budget 2025 Projection 3.0 3.0 12.0 12.0 12.0 12.0 22.0 22.0 49.0 49.0

$ $ $

Notes:

Return to Table of Contents

Page 95

Budget - General Fund: Fire Department/Fire Prevention Division Description: The Fire Prevention Division consists of two (2) full-time employees, the Safety Officer/Health Inspector and the Fire Marshal. The Fire Prevention Division is community focused and performs safety inspections, aids in the installation of smoke detectors, provides safety training sessions, and attends community events.

Fire Department - Fire Prevention Revenue Licenses and Permits Revenue 1101 01410 Permit - Food Handlers 1101 01410 Permit - Health Inspection Total Licenses and Permits Revenue Total Revenue

1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101

5310 5311

Expenditures Personal Services 01410 Full Time 6101 01410 Longevity 6107 01410 FICA Exp 6108 01410 Health Insurance 6110 01410 KP&F Exp 6115 01410 Worker's Compensation 6116 01410 Unemployment Insurance 6120 01410 Sick Leave Reimbursement 6122 01410 Vacation Leave Reimbursement 6123 Total Personal Services Contractual Services 01410 Lodging 01410 Meals 01410 Parking/Tolls 01410 Registration 01410 Dues Memberships & Subs 01410 Printing/Copying Services 01410 Vehicle M&R Total Contractual Services Commodities 01410 Educational Materials 01410 Protective/Safety Apparel 01410 Gasoline 01410 Vehicular Repair Parts 01410 Tools 01410 Photographic Supplies 01410 Other Operating Supplies Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

3,321 $ 10,990 14,311 $ 14,311 $

3,500 $ 15,000 18,500 $ 18,500 $

3,500 $ 15,000 18,500 $ 18,500 $

3,500 15,000 18,500 18,500

$

171,105 1,200 3,007 52,206 39,867 4,363 207 38,777 9,910 320,643 $

177,609 1,200 2,593 54,208 44,112 5,149 178 285,048 $

177,609 1,200 2,593 54,208 44,112 2,960 178 282,859 $

183,067 2 full-time employees: Safety Officer/Health Inspector (1), Fire Marshal (1) 1,200 2,672 48,844 45,459 3,955 184 285,381

$

410 72 2,600 188 46 3,316 $

500 150 40 2,000 1,900 200 4,790 $

500 150 40 2,000 1,900 200 4,790 $

$ $ $

1,363 29 417 1,809 $ 325,768 $ (311,457) $

1,000 200 100 200 50 750 2,300 $ 292,138 $ (273,638) $

1,000 200 100 200 50 750 2,300 $ 289,949 $ (271,449) $

6302 6303 6305 6403 6601 6617 6861

7004 7102 7302 7306 7317 7324 7399

500 Local and non local training conferences 150 Local and non local training conferences 40 Local and non local training conferences 2,000 Local and non local training conferences 1,900 International code council, NFPA, 200 Arson investigation photos 4,790

1,000 Public education material 200 Specific to arson investigations 100 When needed - for outside of the city travels 200 50 Camera, copies 750 Miscellaneous, educational for fire prevention week 2,300 292,471 (273,971) Page 96

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Fire Prevention Safety Officer/Health Inspector Fire Marshall Total FTEs - Fire Prevention Division

Fire Prevention 2024 Actual

2026 Adopted Budget 1.0 1.0 2.0

2024 Actual 171,105 1,200 172,305

2025 Adopted Budget 177,609 1,200 178,809

2025 Projection 177,609 1,200 178,809

2026 Adopted Budget 183,067 1,200 184,267

148,338 320,643

106,239 285,048

104,050 282,859

101,114 285,381

Salary $ Change Benefit $ Change 6,504 $ (42,099) $ (2,189) 5,458 $ (5,125)

Salary % Change 3.8% 0.0% 3.1%

Benefit % Change -28.4% -2.1% -4.8%

1.0 1.0 2.0

Salary - Fire Prevention Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Fire Prevention Taxes & Benefits - Fire Prevention Total Salaries, Taxes & Benefits - Fire Prevention Compare Years - Fire Prevention 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01410 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 2.0 2.0

$ $ $

Notes:

Return to Table of Contents

Page 97

City of Leavenworth, Kansas General Fund 2026 Approved Budget Public Works - Engineering Summary Budget 2024 Actual Expenses

2025 Adopted Budget

2025 Projection

2026 Approved Budget: Public Works - Engineering Department by Division

2026 Approved Budget

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue

$

287,100 5,050 2,400 294,550 $

267,100 5,050 2,400 274,550

Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

820,594 996,374 951,145 812,713 793,275 789,925 17,434 38,775 26,375 16,250 $ 1,650,742 $ 1,828,424 $ 1,783,695 $ $ (1,316,312) $ (1,533,874) $ (1,489,145) $

915,353 784,775 32,725 1,732,853 (1,458,303)

48,576 275,641 18 10,194 334,430 $

287,100 5,050 2,400 294,550 $

Engineering

$

Buildings & Grounds

5,000 5,000 $

-

267,100 50 $ 267,150 $

Return to Table of Contents

-

Airport

Library Maint.

Total Eng. Department

-

267,100 5,050 2,400 274,550

2,400 2,400 $

$

$

603,512 311,841 915,353 15,705 126,600 8,550 485,500 107,950 40,470 784,775 10,650 5,000 9,075 7,000 500 500 32,725 $ 629,867 $ 131,600 $ 329,466 $ 492,500 $ 108,450 $ 40,970 1,732,853 $ (624,867) $ (131,600) $ (62,316) $ (492,500) $ (106,050) $ (40,970) $ (1,458,303)

Commodities $32,725 2%

Personal Services $915,353 53%

Street Lighting

2026 Budget: Engineering Department Expenditures by Division

2026 Budget: Engineering Department

Contractual Services $784,775 45%

Inspections

Street Lighting $492,500 29%

Capital Outlay $0% Inspections $329,466 19%

Buildings & Grounds $131,600 8%

Airport $108,450 6%

Library Maint. $40,970 2%

Engineering $629,867 36%

Page 98

General Fund: Public Works Description: The Public Works Department is the administrative entity that coordinates the delivery of infrastructure services to the citizens of Leavenworth. The department provides an array of city services including: engineering, building & grounds maintenance, building inspections, street maintenance and repair, storm sewers, trash collection and recycling, sewers and water pollution control, and mapping. Engineering Division: The Engineering Division provides oversight of the divisions within Public Works. This division also provides all of the City's in-house engineering, design, and mapping services.

Public Works - Engineering Revenue Charges for Services 1101 01420 Inspection Fees Total Charges for Services Total Revenue

2024 Actual

5415

$ $ $

-

2025 Adopted Budget

$ $ $

2025 Projection

5,000 $ 5,000 $ 5,000 $

2026 Approved Budget

5,000 $ 5,000 $ 5,000 $

Notes

5,000 Engineering inspection fees. 5,000 5,000

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101

01420 Full Time 01420 Overtime 01420 Longevity 01420 FICA Exp 01420 Health Insurance 01420 KPERS Exp 01420 Worker's Compensation 01420 Unemployment Insurance 01420 Automobile Allowance Total Personal Services Contractual Services 01420 Telephone 01420 Postage 01420 Commercial Travel 01420 Lodging 01420 Meals 01420 Mileage Reimbursement 01420 Parking/Tolls

6101 6102 6107 6108 6110 6111 6116 6120 6126

345,711 3,303 805 25,704 64,981 36,452 6,949 336 4,425 488,665 $

459,263 980 35,553 96,558 45,127 8,609 459 4,500 651,049 $

422,807 990 32,765 113,161 41,588 5,200 423 4,500 621,434 $

6206 6207 6301 6302 6303 6304 6305

2,213 1,073 3,004 794 76

1,800 50 1,500 3,000 750 150 75

1,800 50 1,500 3,000 750 150 75

$

5.75 full-time employees: Public Works (PW) Director (1), Deputy PW Director (1), Engineering Techs (2), GIS Coordinator (0.5), GIS Technician (0.25) and Admin Clerk 432,310 (0.5). 2025 Projection includes Admin Clerk going to 0.5 FTE for 75% of the year. 3,500 875 34,072 70,264 47,701 5,645 445 8,700 603,512

1101 1101 1101 1101 1101 1101

01420 01420 01420 01420 01420 01420

Registration Classified Advertising Dues Memberships & Subs Printing/Copying Services IT Services Training Services

6403 6451 6601 6617 6623 6641

3,792 694 7,043 408 -

2,500 1,000 3,000 300 1,000 1,500

2,500 1,000 3,000 300 1,000 1,500

1,800 Cell phones 50 Don't envision flights in 2026 - staying KS/MO area. 300 Staying mostly local in 2026 (KS and MO - no long trips) 100 KC, Manhattan and Wichita mainly Staff is reimbursed for mileage when no City vehicles are available 75 Tolls on I-70 for Topeka, Lawrence and Manhattan conferences. Registrations fees for classes and conferences. Increase budget to $2,500 for 1,000 Engineering, GIS, and Construction Inspection classes. 750 slight reduction in 2026 - will see how Bonfire does 3,000 American Public Works Association and other professional memberships 300 1,000 1,500 Training services for employees

1101 1101

01420 Other Professional Services 01420 Office Equipment M&R

6699 6852

9,123 -

2,500 150

2,500 150

2,500 Fire extinguisher inspections, install Centennial bridge lights and GIS tech support 150

Return to Table of Contents

Page 99

General Fund: Public Works Description: The Public Works Department is the administrative entity that coordinates the delivery of infrastructure services to the citizens of Leavenworth. The department provides an array of city services including: engineering, building & grounds maintenance, building inspections, street maintenance and repair, storm sewers, trash collection and recycling, sewers and water pollution control, and mapping. Engineering Division: The Engineering Division provides oversight of the divisions within Public Works. This division also provides all of the City's in-house engineering, design, and mapping services.

Public Works - Engineering 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101

01420 Vehicle M&R 01420 Software Maintenance 01420 Veh M&R - Garage Billing 01420 Miscellaneous Permits Total Contractual Services

2024 Actual 6861 6862 6863 6903 $

Commodities 01420 Office Supplies 7001 01420 Educational Materials 7004 01420 Other Office Supplies 7099 01420 Protective/Safety Apparel 7102 01420 Food 7201 01420 Gasoline 7302 01420 Safety Materials 7314 01420 Tools 7317 01420 Other Operating Supplies 7399 01420 Non-Cap Furniture/Furnishings 7402

01420 Non-Cap Software 01420 Non-Cap IT Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7405 7406 $ $ $

2025 Adopted Budget

2025 Projection

2026 Approved Budget

144 28,363 $

300 2,500 380 22,455 $

300 2,500 380 22,455 $

3,623 175 509 1,267 2,335 76 170 -

4,000 100 600 150 500 2,400 150 400 500

4,000 100 600 150 500 2,400 150 400 500

-

4,400 2,000 15,200 $ 688,704 $ (683,704) $

2,000 10,800 $ 654,689 $ (649,689) $

8 8,163 $ 525,192 $ (525,192) $

Notes

Vehicle maintenance and repair costs have decreased due to the Enterprise Lease 300 Program. 2,500 Annual maintenance for ESRI (mapping software) and Drone software maintenance 380 15,705

4,000 Toner cartridges, paper supplies, etc. 100 Books/trade publications 600 Batteries, name plates, file cabinets, etc. 150 Hard hats, safety vests, and other personal protective equipment 500 Retirement celebrations, other department events 2,400 Fuel costs uncertain 150 Equipment/tools for construction inspectors 250 slight reduction in 2026 500 Need to replace several office chairs GIS software, PDF software and Blue beam plan review software is included in the IT Budget 2,000 Monitors and other computer equipment 10,650 629,867 (624,867)

Page 100

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Engineering Public Works Director Deputy Public Works Director Construction Inspector II Construction Inspector I GIS Coordinator (50% allocated to WPC) GIS Technician (75% allocated to Storm Water) Admin Clerk Total FTEs - Engineering

Engineering 2024 Actual

1101-01420 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.25 0.25 1.00 1.00 5.75 5.75

2026 Adopted Budget 1.00 1.00 1.00 1.00 0.50 0.25 1.00 5.75

2024 Actual 345,711 3,303 805 349,819

2025 Adopted Budget 459,263 980 460,243

2025 Projection 422,807 990 423,797

2026 Adopted Budget 432,310 3,500 875 436,685

138,846 488,665

190,806 651,049

197,637 621,434

166,827 603,512

Salary $ Change Benefit $ Change 110,424 $ 51,960 (36,446) $ 6,831 (23,558) $ (23,979)

Salary % Change 31.6% -7.9% -5.1%

Benefit % Change 37.4% 3.6% -12.6%

1.00 1.00 1.00 1.00 0.50 0.25 1.00 5.75

Salary - Engineering Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Engineering Taxes & Benefits - Engineering Total Salaries, Taxes & Benefits - Engineering Compare Years - Engineering 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

Notes: The 2024 projection includes multiple partial year vacancies.

Return to Table of Contents

Page 101

General Fund: Public Works Department/Buildings & Grounds Division Description: The Buildings & Grounds Division accounts for the expenditures necessary to maintain City owned buildings and property including City Hall. The Buildings & Grounds Division does not have any employees.

Public Works: Buildings & Grounds 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101

Expenditures Contractual Services 01430 Electricity 01430 Natural Gas 01430 Postage 01430 Pest Control Services

01430 Janitorial Services 01430 Other Professional Services 01430 Equipment Rental Exp 01430 Building/Grounds M&R 01430 IT Equipment M&R 01430 Vehicle M&R 01430 Veh M&R - Garage Billing 01430 Other Equipment M&R 01430 Miscellaneous Permits Total Contractual Services

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

6201 6202 6207 6612

31,853 4,928 13 1,163

41,200 6,500 1,150

32,000 5,000 1,150

6614 6699 6702 6802 6851 6861 6863 6899 6903 $

45,990 11,611 1,338 46,898 2,730 24 50 60 146,658 $

48,500 11,500 27,890 500 60 137,300 $

46,000 11,500 27,890 500 60 124,100 $

32,000 5,000 1,150 Pest control for City Hall - cost is going up in 2026 Janitorial services for City Hall. Suggested option: Hire full-time custodian (approx. $40k + car allowance) to clean City Hall, Animal Control, Service Center, and WPC. With benefits, supplies & equipment, cost is comparable to total 48,500 contract cost of $94k 11,500 Service and Maintenance Contracts for Fire Alarm and Elevators 27,890 City Hall HVAC, lighting, elevator and plumbing repairs 500 Generator Maintenance Repairs & Maintenance performed by City Garage 60 State Boiler Certificates 126,600

$ $ $

1,455 19 2,028 43 3,545 $ 150,203 $ (150,203) $

2,000 2,500 500 500 5,500 $ 142,800 $ (142,800) $

2,000 2,500 500 500 5,500 $ 129,600 $ (129,600) $

1,500 Coffee supplies for City Hall - No longer buying for 1st floor. Prior purchases should have been categorized as M&R 2,500 HVAC filters, light bulbs, etc. 500 Flags, dehumidifier and other misc. items 500 Chairs or office furniture 5,000 131,600 (131,600)

Commodities 01430 Food 7201 01430 Kitchen Supplies 7202 01430 Building/Grounds Materials 7301 01430 Other Operating Supplies 7399 01430 Non-Cap Furniture/Furnishings 7402 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

Page 102

General Fund: Public Works Department/Inspections Division Description: The Inspections Division is responsible for issuing construction permits and overseeing building construction projects in order to verify that projects comply with the City's adopted codes, which are designed to ensure life safety and help avoid potential property damage. The Inspections Division also issues trade licenses to qualified individuals who work in the electrical, mechanical, and plumbing trades.

Public Works: Inspections

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Licenses and Permits Revenue

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101

01460 Permit - Building/Residential 5322 01460 Permit - New Duplex 5324 01460 Permit - New 5 Or More Family 5328 01460 Permit - Misc Remodeling 5330 01460 Permit - Res Garages/Carport 5332 01460 Permit - Building/Commercial 5334 01460 License - Plumbing 5339 01460 Permit - Plumbing 5340 01460 License - Electrical 5341 01460 Permit - Electrical 5342 01460 License - Mechanical 5343 01460 Permit - Mechanical 5344 01460 Permit - Grease Trap 5345 01460 Fees - Examinations 5391 01460 Licenses & Permits - Other 5399 Total Licenses and Permits Revenue Charges for Services 01460 Open Public Records Fees Total Charges for Services

$

$

36,743 $ 883 15,327 102,530 4,207 4,627 17,970 16,115 24,351 11,484 18,170 14,260 1,225 7,749 275,641 $

20,000 $ 140,000 2,400 28,000 15,000 14,000 23,200 8,000 18,000 12,000 1,500 5,000 287,100 $

20,000 $ 140,000 2,400 28,000 15,000 14,000 23,200 8,000 18,000 12,000 1,500 5,000 287,100 $

$

18 18 $

50 50 $

50 50 $

$ $

7,575 7,575 $ 283,234 $

287,150

213,233 600 15,507 71,169 21,971 9,246

222,686 610 17,082 73,979 21,682 9,064

5711

New single family dwellings - $1,700 to $2,000 per home. Virtually no lots left in 20,000 recent subdivisions. Looking to increase fees but need lots to develop. 0 St. Mary's Dormitory 120,000 Residential and Commercial Renovations 2,400 28,000 New Commercial construction 15,000 14,000 23,200 8,000 18,000 12,000 1,500 $25 annual fee per facility Exam sponsorship no longer required 5,000 Sidewalks/Driveways/LDPs/Miscellaneous Structures 267,100

50 50

Miscellaneous Revenue

1101

01460 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5899

$ $

287,150

$ $

LDP Cash Bonds - Money returned after construction complete. $25 court appearance. 267,150

Expenditures Personal Services

1101 1101 1101 1101 1101 1101

01460 01460 01460 01460 01460 01460

Full Time Longevity FICA Exp Health Insurance KPERS Exp Worker's Compensation

Return to Table of Contents

6101 6107 6108 6110 6111 6116

210,000 610 16,024 73,979 20,339 5,400

4 full-time employees: Chief Building Inspector (1), Inspectors (2), Office Clerk 210,899 (0.5). Office Clerk and Engineering Admin Asst position will be combined in 2025. 600 16,501 50,301 23,101 6,023 Page 103

General Fund: Public Works Department/Inspections Division Description: The Inspections Division is responsible for issuing construction permits and overseeing building construction projects in order to verify that projects comply with the City's adopted codes, which are designed to ensure life safety and help avoid potential property damage. The Inspections Division also issues trade licenses to qualified individuals who work in the electrical, mechanical, and plumbing trades.

Public Works: Inspections 1101

1101

1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101

1101

1101 1101 1101 1101 1101 1101 1101 1101 1101

01460 Unemployment Insurance

01460 Automobile Allowance Total Personal Services Contractual Services 01460 Telephone 01460 Parking/Tolls 01460 Registration 01460 Legal Advertising 01460 Dues Memberships & Subs 01460 Planning Services 01460 Printing/Copying Services 01460 Other Professional Services 01460 Equipment Rental Exp

01460 Vehicle M&R 01460 Veh M&R - Garage Billing 01460 Refunds Total Contractual Services Commodities 01460 Office Supplies

01460 Books/Magazines 01460 Educational Materials 01460 Other Office Supplies 01460 Building/Grounds Materials 01460 Gasoline 01460 Tools 01460 Other Operating Supplies 01460 Non-Cap Software 01460 Non-Cap IT Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

6120

6126 $

2024 Actual 203

2025 Adopted Budget 223

331,929

345,325

$

2025 Projection 209

$

2026 Approved Budget 216

3,150 329,711 $

6206 6305 6403 6453 6601 6608 6617 6699 6702

1,146 26 2,040 410 424 233

1,150 2,500 1,000 300 2,500 1,000 -

1,150 2,500 1,000 300 2,500 1,000 -

6861 6863 6905

379 7,613 12,271 $

1,500 9,950 $

1,000 9,450 $

7001

1,071

1,500

1,500

7002 7004 7099 7301 7302 7317 7399 7405 7406

69 33 (34) 3,393 40 66 398 5,036 $ 349,236 $ (66,001) $

4,000 3,200 200 175 9,075 $ 364,350 $ (77,200) $

1,000 3,200 200 175 6,075 $ 345,236 $ (58,086) $

$

$ $ $

Notes

Automobile allowance for Chief Building Inspector. Terminated Enterprise lease in 4,200 2025 to reduce annual expenditures. 311,841

1,150 Cell phones and tablet funding 2,500 Training and certification funding 1,000 2024 Code Group adoption related advertisement 300 Professional memberships 2,500 Third party reviews on some commercial projects 1,000 Inspection slips, business cards, stationary and envelopes One (1) city owned vehicle to be sold - going to Enterprise so very limited 100 maintenance 8,550

1,500 Some of 2023 was printing services 2024 code books and professional development publications (majority moved to 4,000 2026) 3,200 Possible slight reduction with one vehicle removed (Chief Bldg Inspector) 200 Tape measurers, smart levels, etc. Computer risers and disinfecting supplies 175 Software license renewal 9,075 329,466 (62,316)

Page 104

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Inspections Chief Building Inspector Inspector I Inspector I Office Clerk II Total FTEs - Inspections Division

Inspections 2024 Actual

2026 Adopted Budget 1.0 1.0 1.0 1.0 4.00

2024 Actual 213,233 600 213,833

2025 Adopted Budget 222,686 610 223,296

2025 Projection 210,000 610 210,610

2026 Adopted Budget 210,899 600 211,499

118,096 331,929

122,029 345,325

115,951 326,561

96,142 307,641

Salary $ Change Benefit $ Change 9,463 $ 3,934 (12,686) $ (6,078) (11,797) $ (25,887)

Salary % Change 4.4% -5.7% -5.3%

Benefit % Change 3.3% -5.0% -21.2%

1.0 1.0 1.0 1.0 4.00

Salary - Inspections Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Inspections Taxes & Benefits - Inspections Total Salaries, Taxes & Benefits - Inspections Div. Compare Years - Inspections 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01460 2025 Adopted Budget 2025 Projection 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 4.00 4.00

$ $ $

Notes:

Return to Table of Contents

Page 105

General Fund: Public Works Department/Street Lighting Division Description: The Street Lighting Division accounts for the expenditures necessary to operate and maintain all of the City's traffic lights and street lights. The Street Light Division does not have any employees.

Street Lighting Revenue Miscellaneous Revenue 1101 01470 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

2024 Actual

5899

2025 Adopted Budget

-

2025 Projection

2026 Approved Budget

$ $ $

$ $ $

-

Notes

$ $ $

219 $ 219 $ 219 $

-

$

483,486 483,486 $

460,000 10,000 470,000 $

483,500 2,000 485,500 $

Street lighting electricity and maintenance costs to Evergy. Basing off of 2024 483,500 Actual costs. 2,000 485,500

$ 483,486 $ (483,266) $

7,000 7,000 $ 477,000 $ (477,000) $

3,500 3,500 $ 489,000 $ (489,000) $

7,000 Supplies for fixing/repairing city owned street lighting. YTD 2025 - $0 7,000 492,500 (492,500)

Expenditures Contractual Services

1101 1101

1101

01470 Electricity 01470 Other Professional Services Total Contractual Services Commodities 01470 Other Operating Supplies Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

6201 6699

7399 $ $

Page 106

General Fund: Public Works Department/Airport Division Description: The City of Leavenworth has a joint-use agreement with the Department of the Army for the use of Sherman Army Airfield at Fort Leavenworth. Although this is a military airfield, civilian access is permitted. The airport is staffed with a fixed base operator that offers a variety of aviation services including aircraft fueling, tie down/hangar space, and aircraft repair and parts. The airport has daily operations of military, corporate, and private aircraft. The Airport does not have any City employees.

Airport Revenue Intergovernmental Revenue 1101 01060 State Grants Total Intergovernmental Revenue

1101

1101 1101 1101 1101 1101 1101

Miscellaneous Revenue 01060 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue Expenditures Contractual Services 01060 Sewer 01060 Electricity 01060 Natural Gas 01060 Water 01060 Refuse 01060 Telephone

2024 Actual

4208

2025 Adopted Budget

2026 Approved Budget

$ $

$ $

-

-

Notes

State grant received in 2024 for Airport renovation projects

$ $

48,576 $ 48,576 $

$ $

2,400 2,400 $ 50,976 $

2,400 2,400 $ 2,400 $

2,400 2,400 $ 2,400 $

2,400 FBO reimburses portion of the electricity 2,400 2,400

6200 6201 6202 6203 6204 6206

111 8,836 3,865 137 1,387 -

7,750 6,000 150 1,800 400

8,800 4,000 150 1,400 -

5899

-

2025 Projection

1101

01060 Cable/Internet

6208

2,420

2,400

2,400

1101

01060 Insurance

6501

26,798

30,000

30,000

8,800 Based on actual electric usage 4,000 Propane (fluctuates based on weather) 150 Based on actual water usage 1,400 $1,700 to $1,800 trends past years Telephone Internet/Cable $200 per month (charged to 6206 and 6208 since billed with phone 2,400 in 2022) $10,350 manager insurance, $13,764 flood insurance, $2,342 City owned building 30,000 insurance

6699 6862 6899 6906 $

56,400 1,675 3,063 104,691 $

59,200 1,800 3,600 113,100 $

56,400 1,700 3,100 107,950 $

$4,500 USACE lease, $50,500 FBO manager, $1,400 FBO phone, $100 KS Assoc. of 56,400 Airports dues (moved from City Manager's budget), contracted minor maintenance 1,700 Syntech fuel master software for fuel pump annual 3,100 Leavenworth County personal property tax 107,950

$

-

$

1,500 1,500 $

-

$ $ $

$ 104,691 $ (53,715) $

$ 114,600 $ (112,200) $

16,250 16,250 $ 124,200 $ (121,800) $

1101 1101 1101 1101

1101

01060 Other Professional Services 01060 Software Maintenance 01060 Other Equipment M&R 01060 Property Tax Total Contractual Services Commodities 01060 Non-Cap Other Equipment Total Commodities

7699

$

500 Miscellaneous parts & equipment 500

Capital Outlay

1101

01060 Other Equipment Total Capital Outlay Total Expenditures Revenue minus Expenditures

Return to Table of Contents

8599

Fuel System Expenditures in 2025, 90/10 grant funds thru KDOT ($3750) along with plumbing repair at holding tank ($12,500) 108,450 (106,050)

Page 107

General Fund: Public Works Department/Library Maintenance Division Description: The Leavenworth Public Library is housed in a building owned by the City of Leavenworth. The Library is operated independently from the City with its own board and budget, but the building is maintained by the City. The Library Maintenance Division accounts for all of the expenses associated with maintaining the Library facility.

Public Works: Library Maintenance Expenditures Contractual Services 1101 01440 Pest Control Services

1101 1101

1101

6612

01440 Building/Grounds M&R - NonCity6803 01440 Miscellaneous Permits 6903 Total Contractual Services Commodities 01440 Building/Grounds Materials Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

-

$

410 $

410 $

$

37,184 60 37,244 $

40,000 60 40,470 $

40,000 60 40,470 $

410 Yearly pest service General maintenance and repair budget for Library. Added another $40k in the 40,000 CIP for maintenance needs 60 Boiler Certificate 40,470

$ $ $

690 690 $ 37,934 $ (37,934) $

500 500 $ 40,970 $ (40,970) $

500 500 $ 40,970 $ (40,970) $

500 HVAC filters and other miscellaneous maintenance supplies 500 40,970 (40,970)

7301

Page 108

City of Leavenworth, Kansas General Fund 2026 Approved Budget Municipal Service Center Summary Budget 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

$

854,400 854,400 $

980,000 980,000 $

980,000 980,000

$ $

270,726 313,317 649,804 6,908 1,240,754 $ (262,174) $

287,079 230,920 617,300 1,135,299 $ (280,899) $

285,744 323,510 658,450 1,267,704 $ (287,704) $

270,345 321,250 658,450 1,250,045 (270,045)

Personal Services $270,345 21%

Return to Table of Contents

2026 Approved Budget

978,580 978,580 $

2026 Budget: Municipal Service Center

Commodities $658,450 53%

2025 Projection

2026 Approved Budget: MSC Department by Division

Contractual Services $321,250 26%

Garage

Total MSC Department

Service Center

$

980,000 980,000 $

-

$

980,000 980,000

$ $

206,050 213,270 646,050 1,065,370 $ (85,370) $

64,295 107,980 12,400 184,675 $ (184,675) $

270,345 321,250 658,450 1,250,045 (270,045)

2026 Budget: Municipal Service Center Expenditures by Division Service Center $184,675 15%

Garage $1,065,370 85%

Page 109

General Fund: Public Works Department/Municipal Service Center Description: The City's Garage Division, Streets & Alley Maintenance Divisions, and Refuse Divisions are housed in the Municipal Service Center (MSC) building. The Municipal Service Center budget accounts for the Garage Division and the maintenance of the Service Center facility. The Streets & Alley Maintenance Division and Refuse Divisions are not in the General Fund, therefore they are presented elsewhere in the budget. Garage Division Description: The budget for the Garage includes the salary and benefits for the mechanics that service and repair City owned equipment and vehicles. The Garage budget also accounts for the parts, equipment, and other expenditures related to those services.

Municipal Service Center - Garage Revenue Charges for Services 1101 01480 Garage Repairs

5410

1101

5552

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101

01480 Sale of Fuel Total Charges for Services Total Revenue

1101 1101 1101 1101 1101

01480 01480 01480 01480 01480

Other Professional Services Equipment Rental Exp Uniform Rental Other Rental Building/Grounds M&R

1101 1101

01480 Vehicle M&R 01480 Veh M&R - Garage Billing

Return to Table of Contents

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

459,188 $

380,400 $

460,000 $

$ $

519,392 978,580 $ 978,580 $

474,000 854,400 $ 854,400 $

520,000 980,000 $ 980,000 $

The Garage bills other City departments for repairs the Garage mechanics perform 460,000 on other Departments' vehicles. The Garage purchases fuel (gasoline and diesel) in bulk. Other City departments fuel their vehicles at the Garage. The Garage bills those departments for the use 520,000 of fuel. 980,000 980,000

$

122,187 4,429 155 8,665 53,238 13,107 2,776 113 565 825 206,060 $

131,592 5,200 215 10,561 56,044 13,405 2,520 137 1,050 220,724 $

131,592 5,200 215 10,561 56,044 13,405 1,200 137 1,050 219,404 $

2.25 full-time employees: Operations Superintendent (0.25), Master Mechanic (1), 130,692 Mechanic (1). 4,500 215 10,439 42,647 14,615 1,756 136 1,050 206,050

6201 6206 6207 6305 6403 6451 6617 6630

402 115 41 4 858 1,307 9,274

400 150 1,200 1,000 100 3,500

400 150 1,000 500 1,300 9,300

6699 6702 6704 6799 6802

9,852 1,050 639 2,750

4,900 900 1,600 700 1,000

9,900 500 1,100 700 3,000

6861 6863

172,679 13

80,000 -

173,000 -

Expenditures Personal Services 01480 Full Time 6101 01480 Overtime 6102 01480 Longevity 6107 01480 FICA Exp 6108 01480 Health Insurance 6110 01480 KPERS Exp 6111 01480 Worker's Compensation 6116 01480 Unemployment Insurance 6120 01480 Vacation Leave Reimbursement 6123 01480 Automobile Allowance 6126 Total Personal Services Contractual Services 01480 Electricity 01480 Telephone 01480 Postage 01480 Parking/Tolls 01480 Registration 01480 Classified Advertising 01480 Printing/Copying Services 01480 Towing Services

2024 Actual

400 150 1,000 Training and certification fees 500 Purple wave and other items for sale 1,300 Professional printing services 9,300 Towing should reduce due to new vehicles in lease program

9,900 Repairs to shop equipment, oil disposal nuts, bolts, and mechanical fasteners 500 Lift for changing light bulbs in garage, and other equipment rental 1,100 700 Equipment 3,000 Maintenance and repair to garage doors and garage equipment City vehicles are maintained and repaired by mechanics at the MSC. The repairs 173,000 are then billed to the department that operates the vehicle. Page 110

General Fund: Public Works Department/Municipal Service Center Description: The City's Garage Division, Streets & Alley Maintenance Divisions, and Refuse Divisions are housed in the Municipal Service Center (MSC) building. The Municipal Service Center budget accounts for the Garage Division and the maintenance of the Service Center facility. The Streets & Alley Maintenance Division and Refuse Divisions are not in the General Fund, therefore they are presented elsewhere in the budget. Garage Division Description: The budget for the Garage includes the salary and benefits for the mechanics that service and repair City owned equipment and vehicles. The Garage budget also accounts for the parts, equipment, and other expenditures related to those services.

Municipal Service Center - Garage 1101 1101 1101

01480 Other Equipment M&R 01480 Miscellaneous Permits 01480 Other Operating Expenses Total Contractual Services

6899 6903 6917

2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 10,694 17,000 12,000 12,000 City equipment needing repairs including generators, tire machine, etc. 211 20 220 220 400 200 200 Permits $ 209,888 $ 112,870 $ 213,270 $ 213,270

Commodities

800 Supplies such as shop towels, and office supplies for the parts clerk's office 50 Repair manuals 250 200 Gloves, safety glasses, and other safety equipment

1101 1101 1101 1101

01480 01480 01480 01480

Office Supplies Books/Magazines Clothing & Uniforms Protective/Safety Apparel

7001 7002 7101 7102

752 189

600 50 500 400

800 50 250 200

1101 1101 1101 1101 1101 1101 1101 1101 1101

01480 01480 01480 01480 01480 01480 01480 01480 01480

Food General Medical Supplies Diesel Fuel Additives Building/Grounds Materials Gasoline Diesel Fuel Oil/Grease/Lubricants Vehicle Tires/Batteries Vehicular Repair Parts

7201 7252 7300 7301 7302 7303 7304 7305 7306

153 2,397 100 213,391 164,006 8,926 78,619 84,284

300 2,400 500 230,000 170,000 16,000 60,000 80,000

300 2,400 500 215,000 170,000 10,000 79,000 85,000

300 Food for garage staff during snow removal & when staff cannot leave their post 2,400 DEF (Diesel Exhaust Fluid) additive for cold weather 500 215,000 Fuel costs 170,000 Fuel costs 10,000 Oil and grease costs 79,000 Tire and batteries 85,000 Parts for vehicle repairs

1101 1101 1101 1101 1101

01480 01480 01480 01480 01480

Chemicals 7307 Safety Materials 7314 Equipment/Motor Repair Parts 7315 Tools 7317 Janitorial Supplies 7319

713 1,377 63,666 2,968 298

1,500 500 30,000 5,000 600

800 1,400 65,000 3,000 600

800 Battery cleaners, wiring cleaner, adhesive remover, grease and oil removers, etc. 1,400 Eye wash station, first aid, protective gloves 65,000 Parts for equipment and motor repairs 3,000 Repair and replace shop tools i.e. wrenches, pliers, sockets, and etc. 600 Hand cleaner for mechanics, soap to clean shop floors

$

6,242 200 1,502 3,434 633,215 $

4,000 500 50 2,000 604,900 $

6,500 200 50 5,000 646,050 $

6,500 Equipment service, gas pump & storage tank inspections, repair of vehicle lift. 200 Software updates for vehicle repairs 50 5,000 646,050

$ $ $

6,908 6,908 $ 1,056,071 $ (77,491) $

$ 938,494 $ (84,094) $

$ 1,078,724 $ (98,724) $

1101 1101 1101 1101 1101 1101

1101

01480 Other Operating Supplies 01480 Non-Cap IT Equipment 01480 Non-Cap Vehicle Accessories 01480 Non-Cap Radio Equipment 01480 Non-Cap Shop Equipment 01480 Purchasing Card Default Total Commodities Capital Outlays 01480 Other Equipment Total Capital Outlays Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7399 7406 7507 7605 7611 7999

8599

1,065,370 (85,370) Page 111

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Garage

Garage 2024 Actual

Operations Superintendent (50% Streets, 25% Refuse) Master Mechanic Heavy Duty Mechanic Mechanic Total FTEs - Garage Salary - Garage Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Garage Taxes & Benefits - Garage Total Salaries, Taxes & Benefits - Garage Division Compare Years - Garage 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01480 2025 Adopted Budget 2025 Projection

$ $ $

2026 Adopted Budget

0.25 1.00 2.00 3.25

0.25 1.00 1.00 2.25

0.25 1.00 1.00 2.25

0.25 1.00 1.00 2.25

2024 Actual 122,187 4,429 155 126,771

2025 Adopted Budget 131,592 5,200 215 137,007

2025 Projection 131,592 5,200 215 137,007

2026 Adopted Budget 130,692 4,500 215 135,407

79,289 206,060

83,717 220,724

82,397 219,404

70,643 206,050

Salary $ Change Benefit $ Change 10,236 $ 4,428 $ (1,320) (1,600) $ (13,074)

Salary % Change 8.1% 0.0% -1.2%

Benefit % Change 5.6% -1.6% -15.6%

Notes:

Return to Table of Contents

Page 112

General Fund: Public Works Department/Municipal Service Center (MSC) - Service Facility Division Description: The budget for the Service Facility Division includes the salary and benefits for the Inventory Parts Clerk and the expenditures necessary to operate and maintain the Service Facility.

MSC - Service Facility 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101

1101 1101

Expenditures Personal Services 01490 Full Time 01490 Overtime 01490 Longevity 01490 FICA Exp 01490 Health Insurance 01490 KPERS Exp 01490 Worker's Compensation 01490 Unemployment Insurance Total Personal Services Contractual Services 01490 Electricity 01490 Natural Gas 01490 Telephone 01490 Cable/Internet 01490 Network Connectivity 01490 Commercial Travel 01490 Lodging 01490 Meals 01490 Registration 01490 Dues Memberships & Subs 01490 Pest Control Services

01490 01490 01490 01490

Janitorial Services Printing/Copying Services Other Professional Services Other Rental

01490 Building/Grounds M&R 01490 Vehicle M&R 01490 Veh M&R - Garage Billing 01490 Other Equipment M&R Total Contractual Services Commodities 01490 Office Supplies 01490 Food

Return to Table of Contents

2024 Actual

6101 6102 6107 6108 6110 6111 6116 6120

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

40,850 $ 263 180 3,096 15,944 4,243 51 40 64,666 $

41,906 $ 200 240 3,240 16,579 4,112 37 42 66,355 $

41,906 $ 200 240 3,240 16,579 4,112 21 42 66,340 $

43,059 1 full-time employee: Inventory Parts Clerk (1) 200 240 3,328 12,739 4,659 27 43 64,295

6201 6202 6206 6208 6209 6301 6302 6303 6403 6601 6612

25,697 16,085 3,908 44 7,001 564 1,091 240 1,200

29,000 17,000 4,000 50 6,200 3,000 200 1,300

26,000 16,100 4,000 50 7,000 3,000 200 1,300

6614 6617 6699 6799

20,790 50 777 80

22,900 100 2,400 -

20,790 100 1,000 -

6802 6861 6863 6899

25,725 1 176 103,428 $

30,000 500 1,400 118,050 $

30,000 500 200 110,240 $

26,000 16,100 1,200 Land lines being replaced by VOIP 50 Cable TV 7,000 Wi-Fi and Network 2,500 Registration cost for training including APWA and drone training 200 Fuel license, and annual fees 1,300 Spray once a month Janitorial services for City Hall. Suggested option: Hire full-time custodian (approx. $40k + car allowance) to clean City Hall, Animal Control, Service Center, and WPC. With benefits, supplies & equipment, cost is comparable to total 21,830 contract cost of $94k 100 Professional printing 1,000 Job advertisement Overdue building repairs. Continue to address maintenance issues with the 30,000 structure. 500 UTV repairs and maintenance 200 Air conditioning filters, light bulbs, door fobs, and other misc. items 107,980

3,134 3,613

3,000 2,500

3,000 2,500

$

$

7001 7201

3,000 Copy paper, toner, paper, pens, files, and office equipment replacement 2,500 National Public Works luncheon in the spring Page 113

General Fund: Public Works Department/Municipal Service Center (MSC) - Service Facility Division Description: The budget for the Service Facility Division includes the salary and benefits for the Inventory Parts Clerk and the expenditures necessary to operate and maintain the Service Facility.

MSC - Service Facility 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

01490 General Medical Supplies 7252 01490 Building/Grounds Materials 7301 01490 Diesel Fuel 7303 01490 Vehicle Tires/Batteries 7305 01490 Vehicular Repair Parts 7306 01490 Chemicals 7307 01490 Tools 7317 01490 Janitorial Supplies 7319 01490 Other Operating Supplies 7399 01490 Non-Cap Furniture/Furnishings 7402 01490 Non-Cap Software 7405 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2025 Adopted 2024 Actual Budget 370 500 1,750 4,500 781 900 82 200 78 77 275 150 219 400 6,210 250 $ 16,588 $ 12,400 $ 184,683 $ 196,805 $ (184,683) $ (196,805)

2026 Approved Notes 2025 Projection Budget 500 500 First aid supplies, AED batteries, pads, and rubber gloves 4,500 4,500 Air conditioning maintenance, minor repairs to doors, windows, & fixtures 900 900 Back up generator for the service center in case of power outages 200 200 Generator service and maintenance 150 150 Kitchen soap, hand cleaner, and floor cleaners (degreasers) 400 400 Coffee supplies for employees and guests for meetings 250 250 Software updates $ 12,400 $ 12,400 $ 188,980 $ 184,675 $ (188,980) $ (184,675)

Page 114

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Service Center Inventory Parts Clerk Total FTEs - Service Center

Service Center 2024 Actual

2026 Adopted Budget 1.00 1.00

2024 Actual 40,850 263 180 41,293

2025 Adopted Budget 41,906 200 240 42,346

2025 Projection 41,906 200 240 42,346

2026 Adopted Budget 43,059 200 240 43,499

23,374 64,666

24,009 66,355

23,993 66,340

20,796 64,295

Salary $ Change Benefit $ Change 1,054 $ 635 $ (16) 1,153 $ (3,213)

Salary % Change 2.6% 0.0% 2.7%

Benefit % Change 2.7% -0.1% -13.4%

1.00 1.00

Salary - Service Center Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Service Center Taxes & Benefits - Service Center Total Salaries, Taxes & Benefits - Service Center Compare Years - Service Center 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01490 2025 Adopted Budget 2025 Projection 1.0 1.00 1.00 1.00

$ $ $

Notes:

Return to Table of Contents

Page 115

City of Leavenworth, Kansas General Fund 2026 Approved Budget Community Development Department Summary Budget 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General & Capital Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

44,802 19,775 14,589 24,075 103,241 $

45,000 22,000 250 8,000 75,250 $

45,000 22,000 14,000 24,000 105,000 $

46,000 22,000 14,000 24,000 106,000

$ $

564,209 159,636 8,121 731,966 $ (628,726) $

693,621 187,600 8,900 890,121 $ (814,871) $

569,273 175,280 8,960 753,513 $ (648,513) $

558,647 174,780 10,960 744,387 (638,387)

2026 Budget: Community Development Department Expenditures by Type

Personal Services $558,647 75%

Contractual Services $174,780 24%

Commodities $10,960 1%

Return to Table of Contents

2026 Approved Budget: Comm. Dev. Department by Division Planning & Zoning

Code Enforcement

Rental Coordinator

Total Planning Department

$

18,700 18,700 $

46,000 14,000 24,000 84,000 $

3,300 3,300 $

46,000 22,000 14,000 24,000 106,000

$ $

288,121 13,000 3,060 304,181 $ (285,481) $

210,017 158,930 7,300 376,247 $ (292,247) $

60,509 2,850 600 63,959 $ (60,659) $

558,647 174,780 10,960 744,387 (638,387)

2026 Budget: Community Development Department Expenditures by Division

Code Enforcement $376,247 50%

Planning & Zoning $304,181 41%

Rental Coordinator $63,959 9%

Page 116

General Fund: Community Development/Planning & Zoning Division Description: The Community Development Department strives to create a safe, healthy, and accessible environment by planning for new development, enforcing city codes, coordinating housing, blight removal, and home repairs, and managing other community appearance programs.

Planning & Zoning Revenue Licenses and Permits Revenue 1101 01590 Fees - Replats/Subdividing 1101 01590 Licenses & Permits - Other Total Licenses and Permits Revenue Total Revenue

2024 Actual

5392 5399

$ $ $

2025 Adopted Budget

9,420 $ 8,185 17,605 $ 17,605 $

2025 Projection

10,000 $ 8,700 18,700 $ 18,700 $

2026 Approved Budget

10,000 $ 8,700 18,700 $ 18,700 $

10,000 8,700 18,700 18,700

2.8 full-time employees: Planning & Community Development Director (0.80), City Planner (1), Planning Assistant (1). 2025 Projection includes a partial year vacancy 196,763 for the City Planner. 270 15,455 50,068 21,638 125 202 3,600 288,121

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101

01590 Full Time 6101 01590 Overtime 6102 01590 Longevity 6107 01590 FICA Exp 6108 01590 Health Insurance 6110 01590 KPERS Exp 6111 01590 Worker's Compensation 6116 01590 Unemployment Insurance 6120 01590 Sick Leave Reimbursement 6122 01590 Vacation Leave Reimbursement 6123 01590 Automobile Allowance 6126 Total Personal Services Contractual Services 01590 Commercial Travel 01590 Lodging 01590 Meals 01590 Parking/Tolls 01590 Registration 01590 Classified Advertising 01590 Legal Advertising

01590 Dues Memberships & Subs 01590 Legal Services 01590 Printing/Copying Services 01590 Contributions Exp Total Contractual Services

Return to Table of Contents

Notes

150,596 1,917 210 10,967 41,818 15,372 174 143 72 767 2,640 224,675 $

223,764 1,400 655 17,551 68,592 22,277 197 225 3,600 338,261 $

176,939 500 655 13,915 57,142 17,662 108 178 3,600 270,699 $

6301 6302 6303 6305 6403 6451 6453

1,755 260 64 2,547 2,220 1,705

1,200 3,000 1,000 200 3,000 2,000

1,200 3,000 1,000 200 3,000 2,000

1,200 Travel for training (Director & City Planner) 3,000 Travel for training (Director & City Planner) 1,000 Travel for training (Director & City Planner) 200 Travel for training (Director & City Planner) 3,000 In-person training opportunities (Director & City Planner) 2,000 Legal advertising for public hearings

6601 6602 6617 6913

1,740 223 326 136 10,976 $

2,000 400 200 13,000 $

2,000 400 200 13,000 $

2,000 American Planning Association membership and professional certification 400 Recording fees @ Register of Deeds 200 Minimal need 13,000

$

$

Page 117

General Fund: Community Development/Planning & Zoning Division Description: The Community Development Department strives to create a safe, healthy, and accessible environment by planning for new development, enforcing city codes, coordinating housing, blight removal, and home repairs, and managing other community appearance programs.

Planning & Zoning Commodities 1101 01590 Office Supplies 1101 01590 Food 1101 01590 Non-Cap Software Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual 7001 7201 7405 $ $ $

2025 Adopted Budget

2,114 58 360 2,532 $ 238,184 $ (220,579) $

2025 Projection

2,500 200 2,700 $ 353,961 $ (335,261) $

2026 Approved Budget

2,500 200 360 3,060 $ 286,759 $ (268,059) $

Notes

2,500 On track to be correct budgeted amount for 2024 200 360 Flipping book annual renewal 3,060 304,181 (285,481)

Page 118

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Planning & Zoning Planning & Community Development Director (20% allocated to Housing) City Planner Planning Assistant Administrative Assistant Admin Clerk (40% allocated to Code Enforcement) Total FTEs - Planning & Zoning

Planning & Zoning 2024 Actual

Salary Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Planning & Zoning Taxes & Benefits - Planning & Zoning Total Salaries, Taxes & Benefits - Planning & Zoning Compare Years - Planning & Zoning 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

1101-01590 2025 Adopted Budget 2025 Projection

2026 Adopted Budget

0.80 1.00 1.00 2.80

0.80 1.00 1.00 2.80

0.80 1.00 1.00 2.80

0.80 1.00 1.00 2.80

2024 Actual 150,596 1,917 210 152,722

2025 Adopted Budget 223,764 1,400 655 225,819

2025 Projection 176,939 500 655 178,094

2026 Adopted Budget 196,763 270 197,033

71,953 224,675

112,442 338,261

92,605 270,699

91,088 288,121

Salary $ Change Benefit $ Change 73,097 $ 40,488 (47,725) $ (19,837) (28,786) $ (21,354)

Salary % Change 47.9% -21.1% -12.7%

Benefit % Change 56.3% -17.6% -19.0%

Notes:

Return to Table of Contents

Page 119

General Fund: Community Development/Code Enforcement Division Description: The Code Enforcement division provides interpretation and enforcement of adopted codes, rules, and regulations related to planning and zoning. Enforcement activities include property maintenance issues such as junk, nuisances, grass & weeds, and inoperable vehicles, as well as zoning issues such as uses, signs, and fences.

Code Enforcement Revenue Tax Revenue 1101 01600 Special Assessment - Current 1101 01600 Special Assessment - Delin Total Tax Revenue

1101

1101

1101

2024 Actual

4003 4004

Licenses and Permits Revenue 01600 Permit - Demolitions Total Licenses and Permits Revenue

5338

Charges for Services 01600 Charges For Service - Other Total Charges for Services

5799

Miscellaneous Revenue 01600 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

32,275 $ 12,527 44,802 $

25,000 $ 20,000 45,000 $

25,000 $ 20,000 45,000 $

$

310 310 $

-

-

$

14,589 14,589 $

250 250 $

14,000 14,000 $

14,000 Code Enforcement administrative fee payments 14,000

$ $

24,075 24,075 $ 83,776 $

8,000 8,000 $ 53,250 $

24,000 24,000 $ 83,000 $

24,000 Code Enforcement fee payments 24,000 84,000

$

167,751 750 12,566 64,091 17,316 8,099 164 3,338 8,445 282,520 $

181,528 1,200 13,979 73,882 17,743 8,403 182 296,917 $

146,071 600 11,220 60,587 17,662 4,261 146 240,547 $

3 full-time employees: Code Administrator (2), Admin. Clerk (1). 2025 Projection 141,206 includes moving from 3 Code Administrators to 2 for 80% of the year. 600 10,848 38,776 15,187 3,258 142 210,017

741 (794) 615 848 38

800 400 1,500 150 100

480 400 1,500 150 100

5899

$

$

33,000 Based off of 2024 actuals 13,000 Based off of 2024 actuals 46,000

-

Expenditures Personal Services

1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101

01600 Full Time 6101 01600 Longevity 6107 01600 FICA Exp 6108 01600 Health Insurance 6110 01600 KPERS Exp 6111 01600 Worker's Compensation 6116 01600 Unemployment Insurance 6120 01601 Sick Leave Reimbursement 6122 01602 Vacation Leave Reimbursement 6123 Total Personal Services Contractual Services 01600 Telephone 01600 Registration 01600 Classified Advertising 01600 Legal Advertising 01600 Dues Memberships & Subs 01600 Legal Services

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6206 6403 6451 6453 6601 6602

480 One T-Mobile phone 400 Training 1,500 Legal notices & fees 150 KACE memberships 100 Recording fees Page 120

General Fund: Community Development/Code Enforcement Division Description: The Code Enforcement division provides interpretation and enforcement of adopted codes, rules, and regulations related to planning and zoning. Enforcement activities include property maintenance issues such as junk, nuisances, grass & weeds, and inoperable vehicles, as well as zoning issues such as uses, signs, and fences.

Code Enforcement 1101 1101 1101 1101 1101

1101 1101

1101 1101 1101 1101

1101

01600 01600 01600 01600 01600

Printing/Copying Services Landscaping & Lawn Services Other Professional Services Vehicle M&R Veh M&R - Garage Billing

6617 6618 6699 6861 6863

01600 Demolitions 6919 01600 Court Ordered Nuisance Abate 6921 Total Contractual Services Commodities 01600 Office Supplies 01601 Clothing & Uniforms 01602 Food 01603 Gasoline

01603 Non-Cap Radio Equipment Total Commodities Total Expenditures Revenue minus Expenditures

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2024 Actual 517 51,016 71,456 0

2025 Adopted Budget 300 56,000 55,000 500 -

2026 Approved Notes Budget 300 52,000 Mowing maintenance of city-owned properties 71,500 Code Enforcement mowing, currently in 2 year contract 500 Should be minimal for leased vehicles Varies annually due to number of structures actually demolished, amount available 20,000 20,000 through CDBG, and costs for demolition contractors. 12,000 12,000 Primarily junk clean up and removal of trees. 159,430 $ 158,930

2025 Projection 300 52,000 72,000 500 -

13,250 9,255 146,943 $

45,000 12,000 171,750 $

7001 7101 7201 7302

1,881 950 53 2,408

2,500 2,800

2,500 2,800

7605

5,292 $ 434,755 $ (350,979) $

5,300 $ 473,967 $ (420,717) $

5,300 $ 405,277 $ (322,277) $

$

$ $ $

2,500 2,800 Per Commission budget session, we will look at trialing IT solutions such as tablets 2,000 in the field for greater efficiency. 7,300 376,247 (292,247)

Page 121

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Code Enforcement Zoning/Code Administrator Admin Clerk (60% allocated to Planning & Zoning) Total FTEs - Code Enforcement

Code Enforcement 2024 Actual

2026 Adopted Budget 3.00 1.00 4.00

2024 Actual 167,751 750 168,501

2025 Adopted Budget 181,528 1,200 182,728

2025 Projection 146,071 600 146,671

2026 Adopted Budget 141,206 600 141,806

114,019 282,520

114,189 296,917

93,876 240,547

68,211 210,017

Salary $ Change Benefit $ Change 14,227 $ 169 (36,057) $ (20,313) (40,922) $ (45,978)

Salary % Change 8.4% -19.7% -22.4%

Benefit % Change 0.1% -17.8% -40.3%

3.00 0.40 3.40

Salary - Code Enforcement Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Code Enforcement Taxes & Benefits - Code Enforcement Total Salaries, Taxes & Benefits - Code Enforcement Compare Years - Code Enforcement 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01600 2025 Adopted Budget 2025 Projection 3.00 3.00 0.40 0.40 3.40 3.40

$ $ $

Notes:

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Page 122

General Fund: Community Development/Rental Coordinator Division Description: The Rental Property Coordinator acts as a liaison between residential tenants and landlords to resolve issues and enforce city and state regulations, ensuring a quality standard of living for all Leavenworth residents.

Rental Coordinator Revenue Licenses and Permits Revenue 1101 01605 Rental Registration License Total Licenses and Permits Revenue Total Revenue

1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101 1101 1101 1101 1101 1101

1101 1101 1101 1101

Expenditures Personal Services 01605 Full Time 01605 Longevity 01605 FICA Exp 01605 Health Insurance 01605 KPERS Exp 01605 Worker's Compensation 01605 Unemployment Insurance Total Personal Services Contractual Services 01605 Telephone 01605 Postage 01605 Lodging 01605 Mileage Reimbursement 01605 Registration 01605 Classified Advertising 01605 Promotional Advertising 01605 Dues Memberships & Subs 01605 Printing/Copying Services Total Contractual Services Commodities 01605 Office Supplies 01605 Protective/Safety Apparel 01605 Other Operating Supplies 01605 Non-Cap Software Total Commodities Total Expenditures Revenue minus Expenditures

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2024 Actual

5350

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $ $

1,860 $ 1,860 $ 1,860 $

3,300 $ 3,300 $ 3,300 $

3,300 $ 3,300 $ 3,300 $

3,300 3,300 3,300

$

47,373 3,549 595 4,868 582 46 57,014 $

48,598 55 3,722 595 4,724 701 49 58,443 $

48,598 55 3,722 595 4,724 284 49 58,027 $

49,934 1 full-time employee: Rental Coordinator 115 3,829 625 5,360 596 50 60,509

$

115 346 891 365 1,717 $

150 200 400 1,200 300 100 200 100 200 2,850 $

150 200 400 1,200 300 100 200 100 200 2,850 $

150 200 400 Kansas Association of Code Enforcement. 1,200 300 Training 100 200 Periodic cost 100 KACE 200 2,850

$ $ $

77 121 99 296 $ 59,028 $ (57,168) $

500 100 300 900 $ 62,193 $ (58,893) $

500 100 600 $ 61,477 $ (58,177) $

6101 6107 6108 6110 6111 6116 6120

6206 6207 6302 6304 6403 6451 6452 6601 6617

7001 7102 7399 7405

500 100 Periodic cost 600 63,959 (60,659)

Page 123

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget General Fund FTEs - Rental Coordinator Rental Property Coordinator Total FTEs - Rental Coordinator

Rental Coordinator 2024 Actual

2026 Adopted Budget 1.00 1.00

2024 Actual 47,373 47,373

2025 Adopted Budget 48,598 55 48,653

2025 Projection 48,598 55 48,653

2026 Adopted Budget 49,934 115 50,049

9,641 57,014

9,791 58,443

9,374 58,027

10,460 60,509

Salary $ Change Benefit $ Change 1,280 $ 149 $ (417) 1,396 $ 669

Salary % Change 2.7% 0.0% 2.9%

Benefit % Change 1.5% -4.3% 6.8%

1.00 1.00

Salary - Rental Coordinator Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Rental Coordinator Taxes & Benefits - Rental Coordinator Total Salaries, Taxes, & Benefits - Rental Coord. Compare Years - Rental Coordinator 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1101-01605 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00

$ $ $

Notes:

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Page 124

City of Leavenworth, Kansas Bond & Interest Fund 2026 Approved Budget Bond & Interest Fund Summary Budget 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Temporary Note Payments Bond & Interest Payments Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

2,089,154 1,200,000 3,289,154 $

2,366,751 1,259,066 258,807 3,884,624 $

2,425,097 1,262,368 168,784 3,856,249 $

2,150,599 991,194 56,382 3,198,175

$ $

3,410,450 3,410,450 $ (121,296) $

275,000 3,524,866 84,758 3,884,624 $ $

275,000 3,524,866 56,383 3,856,249 $ -

3,102,278 95,897 3,198,175 -

BOND & INTEREST FUND - 2026 REVENUE BY TYPE Transfer from Sales Tax Funds $991,194 31%

Ad Valorem Tax $1,877,577 59%

Motor Vehicle Tax $229,647 7% Cash Carry Forward $56,382 2% Back Tax $41,000 1% Special Assessments $2,375 0%

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Page 125

Bond & Interest Fund Description: The Bond & Interest Fund provides for the retirement of general obligation bonds. Each year, the city levies taxes that, together with other revenues credited to the fund, are sufficient to pay the principal and interest payments due throughout the year. The City Debt Policy establishes guidelines pertaining to the City's use of debt. The objectives of the policy are to: a) ensure financing is obtained only when necessary, b) ensure that the process for identifying the timing and amount of debt or other financing is as efficient as possible, c) ensure that the most favorable interest rates and other related costs are obtained, and d) ensure future financial flexibility is maintained. The Bond Fund does not have any employees.

Bond & Interest Fund 5820 5820 5820 5820 5820

5820 5820 5820 5820

Revenue Tax Revenue 20240 Current Ad Valorem 20240 Back Tax Collections 20240 Special Assessment - Current 20240 Payment In Lieu Of Taxes 20240 Motor Vehicle Tax Total Tax Revenue

5820

4001 4002 4003 4006 4011

Miscellaneous Revenue 20240 Sale of Bonds 5851 20240 Trans From CIP Fund 5905 20240 Trans From Countywide Tax Fund5906 20240 Balance Forward 5999 Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 5820 20240 Other Operating Expenses Total Contractual Services

5820 5820 5820

2024 Actual

Debt Service 20240 Principal 20240 Interest 20240 Issuance Costs Total Debt Service Miscellaneous Expenses 20240 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

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2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

1,811,263 $ 41,194 2,375 310 234,013 2,089,154 $

2,146,722 $ 31,000 2,375 186,654 2,366,751 $

2,146,722 $ 41,000 2,375 235,000 2,425,097 $

1,877,577 Debt Service Ad Valorem mill levy decreased by 1.204 mills in 2026. 41,000 2025 Projection and 2026 Budget based on 2024 Actual 2,375 2025 Projection and 2026 Budget based on 2024 Actual 229,647 2026 Budget amount from County Clerk's office 2,150,599

$ $

1,200,000 1,200,000 $ 3,289,154 $

428,288 830,778 258,807 1,517,873 $ 3,884,624 $

428,288 834,080 168,784 1,431,152 $ 3,856,249 $

There are no bond issuances budgeted for 2026 150,413 Transfer from CIP Fund for Bond Payments on CIP Projects 840,781 Transfer from Countywide Sales Tax Fund for Bond Payments on CIP Projects 56,382 Projected cash balance at the beginning of the year 1,047,576 3,198,175

$

-

$

275,000 275,000 $

275,000 275,000 $

$

2,890,000 520,450 3,410,450 $

2,825,000 699,866 3,524,866 $

2,825,000 699,866 3,524,866 $

2,555,000 Bond Payments - Principal 547,278 Interest Payment for Bonds and Temporary Notes 3,102,278

$ $ $

$ 3,410,450 $ (121,296) $

84,758 84,758 $ 3,884,624 $ $

56,383 56,383 $ 3,856,249 $ $

95,897 95,897 3,198,175 -

$

6917

9001 9002 9005

9399

-

2025 is final payment of 2022 Parks Project 3 year Temp Note

Page 126

Library Fund Description: The Leavenworth Public Library is a component unit of the City of Leavenworth. As a component unit, the library is a legally separate entity with its own governing board and budget. The City maintains the Library Fund to account for the levying, collection, and disbursement of ad valorem property taxes in support of the Leavenworth Public Library's operating activities. The Library Fund is an agency fund, therefore the resources in the Library Fund are not available for City operations. Current City ordinances limit the ad valorem tax levy for the Library Fund to 3.75 mills.

Library Fund 8510 8510 8510 8510

Revenue Tax Revenue 10220 Current Ad Valorem 10220 Back Tax Collections 10220 Payment In Lieu Of Taxes 10220 Motor Vehicle Tax Total Tax Revenue Total Revenue

Expenditures Contractual Services 8510 10220 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

2024 Actual

4001 4002 4006 4011

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

1,026,244 20,730 175 118,888 1,166,038 $ 1,166,038 $

1,075,256 12,454 105,731 1,193,441 $ 1,193,441 $

1,075,256 12,454 105,731 1,193,441 $ 1,193,441 $

1,223,230 0.264 mill increase 13,771 115,027 1,352,028 1,352,028

$ $ $

1,166,038 1,166,038 $ 1,166,038 $ $

1,193,441 1,193,441 $ 1,193,441 $ $

1,193,441 1,193,441 $ 1,193,441 $ -

1,352,028 100% of funds collected are transferred to the library for operating expenses 1,352,028 1,352,028 -

6998

Library Employee Benefits Fund Description: This fund accounts for the levying, collection, and disbursement of ad valorem property taxes related to the payment of employee benefits such as Kansas Public Employee Retirement System (KPERS) and health insurance in support of the Leavenworth Public Library employees. There are no constraints upon levying the necessary millage to support the library employee benefits. The resources in this fund can only be used to pay for employment related benefits for the Library's employees.

Library Employee Benefit Fund 8512 8512 8512 8512

Revenue Tax Revenue 12230 Current Ad Valorem 12230 Back Tax Collections 12230 Payment In Lieu Of Taxes 12230 Motor Vehicle Tax Total Tax Revenue Total Revenue

Expenditures Contractual Services 8512 12230 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

4001 4002 4006 4011

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

272,747 5,394 47 32,233 310,421 $ 310,421 $

301,566 3,493 28,116 333,175 $ 333,175 $

301,566 3,493 28,116 333,175 $ 333,175 $

397,957 0.243 mill increase 4,480 32,260 434,697 434,697

$ $ $

310,421 310,421 $ 310,421 $ $

333,175 333,175 $ 333,175 $ $

333,175 333,175 $ 333,175 $ -

434,697 Funds transferred to the library to support employee benefits expenses 434,697 434,697 -

6998

Page 127

LEAVENWORTH PUBLIC LIBRARY FY2026 BUDGET The Leavenworth Public Library's FY2026 budget planning began in February 2025. It involved the Director, Business Manager, Assistant Director, Youth Services Supervisor and Program/Marketing Coordinator. These administrators manage budgets for materials, programs, technology, supplies and operational needs including utilities, insurance and service contracts. It was an informed process based on real data. The team analyzed 2020-2025 allocations, expenditures and balances for 66 line items. Changing demand indicated by library use data (see last page of report) and direct community input gathered via strategic planning were also taken into account. The Leavenworth Public Library Board of Trustees thoroughly reviewed two drafts prepared by the team and voted to approve the following FY2026 Budget at their Thursday June 10, 2025 regular meeting.

FY2026 GENERAL FUND REVENUE •

The Library's Northeast Kansas Library System (NEKLS) Development Grant represents the single largest source of non-local revenue. To qualify, 12% of total expenses must be budgeted for materials, 65% for personnel. FY2026 budget achieves both standards.

•

1986 Charter Ordinance 29 fixed a not-to-exceed Library mill rate of 3.75. FY2026 budget does not exceed that rate.

•

Library budgets have resulted in general fund mill rate cuts four times in the last ten years, including FY2023, FY2024 and FY2025.

•

Federal cuts to the Institute of Museum and Library Services (IMLS) eliminates a grant from the Kansas State Library that provided an annual average of $11,050 over the last five years.

•

The federal Erate program reduces the Library's monthly internet cost by 90%. The Supreme Court is reviewing the legality of that funding. The Library cannot count on receiving Erate funding in FY2026 and the budget reflects a substantial increase in projected internet costs.

•

Federal cuts place even greater reliance on City funds, which are projected to represent 91% of the Library's total revenue in FY2026, up from 81% in FY2025.

•

The use of reserves will be required to balance FY2026 revenue and expenses. Since 2020, the Library has spent 15% of its reserve fund.

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Page 128

GENERAL FUND REVENUE FY2026 SOURCE AD VALORUM AD VALORUM BACK TAXES MOTOR VEHICLE TAXES STATE AID NEKLS DEVELOPMENT GRANT COPIER FEES MICROFILM PATRON CARDS PATRON REIMBURSEMENT INTEREST CD INTEREST OTHER GIFTS MISCELLANEOUS PROJECTED RESERVES TOTAL REVENUE

2025 $1,075,957 $12,800 $105,715 $13,855 $89,217 $8,012 $3,254 $50 $192 $3,758 $6,000 $2,000 $8,000 $2,000 $94,374 $1,425,184

2026 $1,223,230 $14,000 $105,715 $0 $89,217 $10,000 $3,000 $50 $200 $3,000 $4,000 $2,000 $15,000 $2,000 $3,818 $1,475,230

CHANGE 14% 9% 0% -100% 0% 25% -8% NA 4% -20% -33% NA 88% 0% -96% 4%

GENERAL FUND MILL RATES 2021 3.75

2022 3.75

2023 3.517

2024 3.499

2025 3.486

2021-2025 -0.264

FY2026 MATERIALS •

Total reduction of 3%.

•

18 budget lines, 9 lines cut.

•

Freegal streaming service eliminated due to declining use.

•

Databases, DVDs and Books on CD cut due to declining use.

•

Non-print budgets increased to meet growing demand (+10% from 2024).

•

Remaining funds provided by Leavenworth Public Library Foundation will allow increased purchases of E-books without additional City revenue. 2

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Page 129

FY2026 MATERIALS BUDGET ADULT PRINT BOOKS LARGE PRINT S.O. REFERENCE TOTAL

FY2025 $46,000 $5,000 $1,500 $52,500

FY2026 $48,000 $6,500 $1,000 $55,500

CHANGE 4% 30% -33% 6%

ADULT NONPRINT HOOPLA DVD BOOKS ON CD FREEGAL KANOPY EBOOKS DATABASES TOTAL

FY2025 $62,000 $13,000 $15,000 $5,000 $1,500 $21,000 $17,000 $134,500

FY2026 $80,000 $10,000 $10,000 $0 $1,000 $21,000 $3,500 $125,500

CHANGE 29% -23% -33% -100% -33% 0% -79% -7%

JUVENILE PRINT BOOKS S.O. TOTAL

FY2025 $38,000 $2,150 $40,150

FY2026 $40,000 $0 $40,000

CHANGE 5% -100% 0%

JUVENILE NONPRINT VIDEO GAMES AV (DVD) BOOKS ON CD TOTAL

FY2025 $6,000 $5,000 $2,000 $13,000

FY2026 $6,000 $3,500 $750 $10,250

CHANGE 0% -30% -63% -21%

PERIODICAL MICROFILM BINDERY

$2,000 $400 $100

$3,000 $400 $100

50% 100% 0%

$242,650

$234,750

-3%

TOTAL

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Page 130

FY2026 SERVICES AND SUPPLIES •

39 budget lines, 16 cut, 6 unchanged, 17 increased.

•

74% of the Services and Supplies budget pays utilities, insurance, audit fee, janitorial service, pest control, fire/security alarm service and maintenance contracts for the computer network, elevator and copier/fax equipment.

•

Building equipment increased. The Library has used the same telephones and connecting equipment for over 15 years. Manufacturer support for the equipment ends in June 2026; the entire system will need to be replaced.

•

Internet line increased due to uncertainty about federal Erate funding as described above.

•

Supply and Admin Expenses cut a total of 20%.

FY2026 SERVICES AND SUPPLY BUDGET 506.1 506.2 506.3 506.6

COMPUTERS MAINT CONTRACTS INTERNET UPGRADES WEB MAINTENANCE TOTAL

FY2025 $72,000 $3,000 $10,000 $1,000 $86,000

FY2026 $85,000 $10,200 $10,000 $400 $105,600

CHANGE 18% 240% 0% -60% 23%

603.1 603.2 603.3 603.4

CONTINUING ED TRAINING TRAVEL MEMBERSHIPS TUITION REIMBURSEMENT TOTAL

FY2025 $3,000 $3,000 $1,000 $0 $7,000

FY2026 $4,000 $4,000 $1,000 $4,000 $13,000

CHANGE 33% 33% 0% NA 86%

700.1 700.2 700.3 700.4 700.5 700.6

BLDG EQUIP/SVC BLDG EQUIP JANITOR SVC PEST CONTROL ELEVATOR SVC COPIER SVC FIRE/SECURITY TOTAL

FY2025 $8,000 $39,900 $1,080 $4,450 $8,000 $2,500 $63,930

FY2026 $16,000 $36,000 $1,080 $5,000 $11,000 $2,500 $71,580

CHANGE 100% -10% 0% 12% 38% 0% 12%

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Page 131

701.1 701.2 701.6 701.3 701.4 701.5

SUPPLIES COMP/TECH SVCS CHILDREN'S PUBLIC RELATIONS OFFICE/COPIER JANITORIAL KANSAS ROOM TOTAL

FY2025 $10,000 $9,000 $8,000 $7,000 $4,000 $1,000 $39,000

FY2026 $7,000 $7,500 $7,500 $7,000 $3,300 $0 $32,300

CHANGE -30% -17% -6% 0% -18% -100% -17%

800.2 800.3 800.31 800.4 800.5 800.7 800.8

ADMIN EXPENSES PUBLIC RELATIONS PROGRAMS ADULT PROGRAMS YOUTH POSTAGE AND COURIER EVENTS BANK SVC CHARGES UNIFORMS TOTAL

FY2025 $13,000 $8,000 $3,000 $6,000 $2,000 $1,200 $900 $34,100

FY2026 $12,000 $7,000 $2,000 $3,200 $1,000 $1,300 $0 $26,500

CHANGE -8% -13% -33% -47% -50% 8% -100% -22%

702.1 702.12 702.2 702.3

UTILITIES ELECTRIC GAS WATER TELEPHONE TOTAL

FY2025 $40,000 $7,200 $2,000 $1,500 $50,700

FY2026 $42,000 $5,000 $2,200 $4,700 $53,900

CHANGE 5% -31% 10% 213% 6%

801.1 801.2 801.3

INSURANCE WORKERS COMP PROPERTY LIABILITY TOTAL

FY2025 $2,400 $9,000 $4,500 $15,900

FY2026 $2,500 $9,500 $5,000 $17,000

CHANGE 4% 6% 11% 7%

802.1 802.3 803.3

LEGAL + ACCT AUDIT LEGAL PATRON REIMB TOTAL

FY2025 $8,549 $2,500 $1,000 $12,049

FY2026 $9,500 $500 $1,000 $11,000

CHANGE 11% -80% 0% -9%

TOTALS

$308,679

$330,880

7%

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Page 132

PERSONNEL •

The Library must maintain a competitive position in the employment marketplace.

•

The Library pay scale expires in 2026. New scale developed using City pay and pay at KS public libraries with annual expenditures similar to ours.

•

The FY2026-2028 pay scale incorporates 3% annual increases.

•

10 full-time equivalent positions have been cut since 2020, including 2.2 since 2020.

•

Library employees were the lowest paid public employees in Leavenworth for decades. After years of planned improvements, the gap between City pay and Library pay has narrowed.

FY2026 PERSONNEL BUDGET 2025 $870,000

Salaries

2026 $910,000

Change 5%

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Page 133

EMPLOYEE BENEFITS •

The Employee Benefit Fund pays the Library's employer's share of KPERS, Medicare, Social Security, unemployment and health benefits.

•

The EBF mill rate has decreased .176 mills in the last five years.

•

No surplus funds are projected at the end of FY2025 to offset FY2026 costs.

•

A 10% increase in premiums is anticipated, which reflects the 10% increase experienced in FY2025.

•

More employees are electing benefits.

EMPLOYEE BENEFIT FUND MILL RATES 2021 1.154

2022 0.733

2023 0.966

2024 0.931

2025 0.978

2021-2025 -0.176

FY2026 EMPLOYEE BENEFIT BUDGET KPERS .1059 (.0959, Ins .01%) Medicare (0.0145%) SS (0.062%) Unemployment (.0025%) Benefits (library share) TOTAL EBF

2025 $84,000 $12,600 $53,900 $1,000 $183,500 $335,000

2026 $87,500 $13,500 $56,500 $2,275 $275,000 $434,775

Change 4% 7% 5% 128% 50% 30%

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Page 134

LIBRARY USE JANUARY - MAY CATEGORY

2024

2025

CHANGE

Adult books Large Print books Juvenile books Young adult books Audiobooks (physical) Audiobooks (Hoopla) Audiobooks (Overdrive) Ebooks (Hoopla) Ebooks (Overdrive) DVD-Adult DVD-Child Streaming Video (Hoopla) Streaming Video (Kanopy) Streaming Music (Hoopla) Miscellaneous TOTAL

10,209 1,406 16,699 2,772 1,190 7,861 4,354 2,702 4,551 6,233 2,497 1,137 818 323 999 63,751

9,808 1,063 17,604 2,484 912 9,093 4,922 2,845 5,339 5,929 2,110 1,058 331 256 1,180 64,934

-4% -24% 5% -10% -23% 16% 13% 5% 17% -5% -15% -7% -60% -21% 18% 2%

BUILDING TRAFFIC* ACTIVE CARDHOLDERS

40,175 5,965

38,157 5,859

-5% -2%

COMPUTER USERS Adult Children's Young Adult TOTAL Overdrive Users Hoopla Users Kanopy Users Wireless Unique Users

3,015 457 614 4,086 2,238 2,682 54 3,058

2,905 414 483 3,802 2,729 3,137 56 3,057

-4% -9% -21% -7% 22% 17% 4% 0%

NEW ITEMS ADDED ITEMS DELETED

2,542 1,729

2,921 1,967

15% 14%

INTERLIBRARY LOAN Borrowed for our patrons Loaned to other libraries TOTAL

6,385 6,190 12,575

5,871 5207 11,078

-8% -16% -12%

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Page 135

MEETING ROOM USE Library Programs Children's Programs Attendance Adult Programs Attendance Outside Group Programs Jahn Room East Room Board Room Attendance TOTAL PROGRAMS TOTAL ATTENDANCE *7 days closed (holidays and weather)

126 3,274 34 678

170 4,341 21 380

35% 33% -38% -44%

97 105 20 2,821 382 6,773

135 88 41 3,164 460 7,937

39% -16% 105% 12% 20% 17%

9 Return to Table of Contents

Page 136

Police and Fire Pension Funds Description: The City provided and administered a single-employer defined pension fund for police officers and fire fighters. The plan was established by ordinance in 1945. In 1971, the City affiliated with the Kansas Police and Firemen's Retirement System (KP&F). At that time, the City pension plan became closed to new entrants. All members already enrolled in the City's single-employer defined pension plan were given the option of joining KP&F or remaining with the City Plan. As of December 31, 2023, the plan consisted of three (3) beneficiaries, two (2) beneficiaries are in the Fire Pension Fund and one (1) beneficiary is in the Police Pension Fund. Both funds are supported by ad valorem property taxes. The General Fund absorbs all of the administrative costs of maintaining the funds.

Police Pension Fund 8182 8182 8182 8182

8182 8182

Revenue Tax Revenue 82320 Current Ad Valorem 82320 Back Tax Collections 82320 Payment In Lieu Of Taxes 82320 Motor Vehicle Tax Total Tax Revenue Miscellaneous Revenue 82320 Interest Earnings 82320 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Personal Services 8182 82320 Pension Payment - Police Total Personal Services 8182

Miscellaneous Expenses 82320 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

4001 4002 4006 4011

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Police Pension Fund mill levy increased by .029 mills to meet funding requirement 15,983 per actuary report 220 Estimate based on 2024 Actual 661 2026 estimate from County Clerk's office 16,864

$

13,781 307 2 1,787 15,878 $

6,168 220 1,433 7,821 $

6,168 220 1,433 7,821 $

$ $

7,410 7,410 $ 23,288 $

7,000 164,525 171,525 $ 179,346 $

7,000 164,392 171,392 $ 179,213 $

7,000 160,788 Projected cash balance at the beginning of the year 167,788 184,652

$

17,802 17,802 $

18,425 18,425 $

18,425 18,425 $

18,425 Pension payments for one retiree 18,425

$ $ $

17,802 5,486

160,921 160,921 $ 179,346 $ $

160,788 160,788 $ 179,213 $ $

166,227 166,227 184,652 -

5801 5999

6119

9399

$ $ $

Page 137

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Police Pension Fund FTEs Retiree Total Retirees - Police Pension Fund

Police Pension 2024 Actual

Salary - Police Pension Fund Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Police Pension Fund

2024 Actual

Taxes & Benefits (Pension Payment) Total Salary, Taxes & Benefits - Police Pension Fund Compare Years - Police Pension Fund 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

1.00 1.00

8182-82320 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00

2026 Adopted Budget 1.00 1.00

-

2025 Adopted Budget -

2026 Adopted Budget -

17,802 17,802 Salary $ Change $ $ $

-

2025 Projection -

18,425 17,010

18,425 18,425

18,425 18,425

Benefit $ Change $ 623 $ $ (0)

Salary % Change 0.0% 0.0% 0.0%

Benefit % Change 3.5% 0.0% 0.0%

Notes: There is one (1) retiree in the Police Pension Fund.

Return to Table of Contents

Page 138

Police and Fire Pension Funds Description: The City provided and administered a single-employer defined pension fund for police officers and fire fighters. The plan was established by ordinance in 1945. In 1971, the City affiliated with the Kansas Police and Firemen's Retirement System (KP&F). At that time, the City pension plan became closed to new entrants. All members already enrolled in the City's single-employer defined pension plan were given the option of joining KP&F or remaining with the City Plan. As of December 31, 2023, the plan consisted of three (3) beneficiaries, two (2) beneficiaries are in the Fire Pension Fund and one (1) beneficiary is in the Police Pension Fund. Both funds are supported by ad valorem property taxes. The General Fund absorbs all of the administrative costs of maintaining the funds.

Fire Pension Fund 8180 8180 8180 8180

8180 8180

Revenue Tax Revenue 80310 Current Ad Valorem 80310 Back Tax Collections 80310 Payment In Lieu Of Taxes 80310 Motor Vehicle Tax Total Tax Revenue Miscellaneous Revenue 80310 Interest Earnings 80310 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Personal Services 8180 80310 Pension Payment - Fire Total Personal Services 8180

Miscellaneous Expenses 80310 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

94,909 596 16 1,383 96,904 $

50,275 550 9,784 60,609 $

50,275 550 9,784 60,609 $

Fire Pension Fund mill levy decreased by 0.034 mills to meet funding requirement 42,079 per actuary report 474 Estimate based on actual 5,378 2025 estimate from County Clerk's office 47,931

$ $

14,374 14,374 $ 111,278 $

11,000 303,118 314,118 $ 374,727 $

11,000 304,155 315,155 $ 375,764 $

11,000 301,146 Projected cash balance at the beginning of the year 312,146 360,077

$

72,094 72,094 $

74,618 74,618 $

74,618 74,618 $

74,618 Pension payments for two retirees 74,618

$ $ $

72,094 39,184

300,109 300,109 $ 374,727 $ $

301,146 301,146 $ 375,764 $ $

285,459 285,459 360,077 -

4001 4002 4006 4011

5801 5999

6118

9399

$ $ $

Page 139

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Fire Pension Fund FTEs Retiree Total Retirees - Fire Pension Fund

Fire Pension 2024 Actual

Salary - Fire Pension Fund Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Fire Pension Fund

2024 Actual

Taxes & Benefits (Pension Payment) Total Salaries, Taxes & Benefits - Fire Pension Fund Compare Years - Fire Pension Fund 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2.00 2.00

8180-80310 2025 Adopted Budget 2025 Projection 2.00 2.00 2.00 2.00

2026 Adopted Budget 2.00 2.00

-

2025 Adopted Budget -

2026 Adopted Budget -

72,094 72,094 Salary $ Change $ $ $

-

2025 Projection -

74,618 107,970

74,618 74,618

74,618 74,618

Benefit $ Change $ 2,523 $ $ 0

Salary % Change 0.0% 0.0% 0.0%

Benefit % Change 3.5% 0.0% 0.0%

Notes: There are two (2) retirees in the Fire Pension Fund

Return to Table of Contents

Page 140

City of Leavenworth, Kansas 2026 Budget Overview - Recreation Fund

Recreation Fund Description: The Recreation Fund is used to account for the cultural and recreational activities of the City. Its resources are generated from ad valorem property taxes, sales taxes, and user fees, as illustrated in the below pie chart. The table below, right, lists the divisions that the $3,214,830 in revenue supports. The individual 2026 budgets for each division are shown on the following pages. Revenue Source Transfer from CIP Fund (Sales Tax) Ad Valorem Tax Charges for Services Intergovernmental (Liquor Tax) Miscellaneous Revenue Cash Balance Carry Forward Total 2025 Budgeted Revenue

$ $ $ $ $ $ $

2026 Budget 1,638,245 872,083 470,035 94,700 16,301 123,466 3,214,830

Expenditures by Division Parks Recreation RFCC Facility Maintenance Aquatics Community Center Performing Arts Riverfront Park Total 2025 Budgeted Expenditures

$ $ $ $ $ $ $ $

2026 Budget 1,155,017 623,580 515,683 564,195 259,488 61,504 35,363 3,214,830

2026 RECREATION FUND REVENUE BY SOURCE Intergovernmental (Liquor Tax) $94,700 3% Ad Valorem Tax $872,083 27%

Charges for Services $470,035 15%

Transfer from CIP Fund (Sales Tax) $1,638,245 51%

Return to Table of Contents

Miscellaneous Revenue $16,301 0%

Cash Balance Carry Forward $123,466 4%

Page 141

City of Leavenworth, Kansas Recreation Fund 2026 Approved Budget

Recreation Fund Budget Summary 2025 2026 2024 Actual Adopted 2025 Approved Expenses Budget Projection Budget

Recreation

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue

545,634 553,399 553,399 872,083 90,190 94,700 94,700 94,700 441,711 492,500 488,600 470,035 1,824,352 2,094,495 2,256,527 1,654,546 64,235 47,165 123,466 $ 2,901,887 $ 3,299,329 $ 3,440,390 $ 3,214,830

872,083 94,700 60,000 120,000 1,134,562 3,001 123,466 $ 2,190,111 $ 217,701 $

36,300 215,735 15,000 1,300 515,683 37,600 $ 215,735 $ 515,683 $ 15,000 $

Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

1,947,254 2,119,505 2,148,631 2,045,687 922,584 931,180 931,155 923,979 251,475 237,139 237,139 244,839 281 11,506 123,466 325 $ 3,121,595 $ 3,299,329 $ 3,440,390 $ 3,214,830 (219,708) -

493,995 433,007 96,360 86,499 32,900 44,689 325 $ 623,580 $ 564,195 $ 1,566,531 (346,494)

208,078 221,233 9,578 679,796 2,045,687 57,304 38,510 283,100 21,035 341,171 923,979 4,200 12,900 11,350 4,750 134,050 244,839 325 61,504 $ 259,488 $ 515,683 $ 35,363 $ 1,155,017 $ 3,214,830 (23,904) (43,753) (20,363) (1,132,017) -

2026 Budget: Recreation Fund Expenditures by Type

Contractual Services $923,979 29%

Personal Services $2,045,687 64%

Return to Table of Contents

Commodities $244,839 7%

Aquatics

2026 Approved Budget: Recreation Fund by Division RFCC Performing Community Facility Riverfront Arts Center Maint Park

Parks

Total Recreation Fund

872,083 94,700 23,000 470,035 1,654,546 123,466 23,000 $ 3,214,830

2026 Budget: Recreation Fund Expenditures by Division

Recreation $623,580 19%

Parks $1,155,017 36%

Aquatics $564,195 18%

Performing Arts $61,504 2%

Community Center $259,488 8% RFCC Facility Maint $515,683 16%

Page 142

Recreation Fund - Recreation Division Description: The Recreation Division oversees all of the functions of the Parks & Recreation Department (Parks & Rec). Parks & Rec provides recreational opportunities designed to be inclusive to all of the citizens of Leavenworth. Parks & Rec provides a Recreation Activity Scholarship Program. The scholarship program offers a $100 credit per approved person per year to be used toward certain Parks and Rec activities, such as fitness passes, swim programs, and youth sports. In order for individuals or families to be qualified for the scholarship program they have to live within city limits and currently be receiving public financial assistance.

Recreation Division 2502 2502 2502 2502

Revenue Tax Revenue 02730 Current Ad Valorem 02730 Back Tax Collections 02730 Payment In Lieu Of Taxes 02730 Motor Vehicle Tax Total Tax Revenue

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

474,148 10,430 81 60,975 545,634 $

498,743 5,776 48,880 553,399 $

498,743 5,776 48,880 553,399 $

809,616 Recreation Fund mill rate increased by 0.865 mills 9,114 53,353 872,083

$

5,159 2,718 50,025 57,902 $

4,000 1,000 62,000 67,000 $

4,000 1,000 62,000 67,000 $

Concessions will be handled by vendor, this is estimated commission for the 4,000 City No admissions for tournaments budgeted for 2026 1,000 Special event rentals 55,000 60,000

4001 4002 4006 4011

Charges for Services

2502 2502 2502 2502

2502 2502 2502 2502 2502

2502 2502

02730 Concessions 02730 Admission Fees 02730 Other Rentals 02730 Program Income Total Charges for Services Miscellaneous Revenue 02730 Contribution Rev 02730 Commissions 02730 Other - Miscellaneous 02730 Intrafund Transfers 02730 Trans From CIP Fund

02730 Trans From Special Park Fund 02730 Balance Forward Total Miscellaneous Revenue Total Revenue

5608 5610 5699 5713

5863 5869 5899 5900 5905

1,038 1,844 100 1,322,431

2,000 1,583,821

2,000 1,709,071

5990 5999

1,325,413 1,928,949

10,000 64,235 1,660,056 $ 2,280,455 $

10,000 47,165 1,768,235 $ 2,388,634 $

2,000 Donations 1,122,562 Transfer from CIP Sales Tax Fund Transfer from Special Park Gift Fund for portion of PT Admin Asst (total cost 10,000 $28,350) 123,466 1,258,028 2,190,111

$ $

$ $

Expenditures Personal Services

2502 2502

02730 Full Time 02730 Overtime

6101 6102

317,143 209

325,346 -

325,346 -

4 full-time employees: Parks & Recreation Director (1), Parks & Recreation 333,416 Deputy Director (1), Recreation Supervisor (1), Admin. Asst. (1) Secretary misc. OT -

2502 2502 2502 2502 2502

02730 Part Time 02730 Longevity 02730 FICA Exp 02730 Health Insurance 02730 KPERS Exp

6104 6107 6108 6110 6111

6,958 1,280 25,022 58,817 39,830

57,031 1,400 30,185 71,445 34,329

32,000 1,400 30,185 71,445 34,329

Part-time admin assistant. Temporary Concession Manager, Temporary 27,963 Concession Assistant Manager, Temporary Concession Worker. 1,400 4 employees qualify for longevity > 5 years 28,579 51,067 38,997

Return to Table of Contents

Page 143

Recreation Fund - Recreation Division Description: The Recreation Division oversees all of the functions of the Parks & Recreation Department (Parks & Rec). Parks & Rec provides recreational opportunities designed to be inclusive to all of the citizens of Leavenworth. Parks & Rec provides a Recreation Activity Scholarship Program. The scholarship program offers a $100 credit per approved person per year to be used toward certain Parks and Rec activities, such as fitness passes, swim programs, and youth sports. In order for individuals or families to be qualified for the scholarship program they have to live within city limits and currently be receiving public financial assistance.

Recreation Division 2502 2502 2502

02730 Worker's Compensation 02730 Unemployment Insurance 02730 Automobile Allowance Total Personal Services

6116 6120 6126

2025 Adopted 2025 2026 Approved 2024 Actual Budget Projection Budget 1,674 1,748 1,305 1,399 327 382 382 374 8,700 10,800 10,800 10,800 $ 459,961 $ 532,668 $ 507,193 $ 493,995

Notes

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

Contractual Services 02730 Telephone 02730 Postage 02730 Commercial Travel 02730 Lodging 02730 Meals 02730 Mileage Reimbursement 02730 Registration 02730 Classified Advertising 02730 Promotional Advertising 02730 Legal Advertising 02730 Insurance 02730 Dues Memberships & Subs

6206 6207 6301 6302 6303 6304 6403 6451 6452 6453 6501 6601

220 6,689 431 373 1,207 710 3,238 31 5,925 1,315

250 7,500 500 450 110 50 550 250 2,500 5,400 1,300

250 7,500 500 450 110 50 550 250 2,500 5,400 1,300

250 Sportsfield phone and security monitoring charges 7,500 Bulk mailing of city newsletter reduced to 2X per year 500 Travel to conferences and training (KAA, KRPA, NRPA) 450 Lodging for out of town conferences and training 110 Meals during conferences and training 50 POV reimbursement for training/conference travel 550 Registration for conferences/training (KAA, KRPA, NRPA) 250 Ads for open positions 2,500 Ads for leagues/programs 7,200 Facility insurance 1,300 KAA, KRPA, and NRPA annual dues

2502 2502

02730 Printing/Copying Services 02730 Food Services Exp

6617 6619

26,003 3,016

20,000 1,000

20,000 1,000

2502 2502 2502 2502 2502 2502 2502 2502

02730 Recreational Services 02730 Other Professional Services 02730 Other Rental 02730 Building/Grounds M&R 02730 Miscellaneous Permits 02730 Sales Tax 02730 Other Operating Expenses 02730 Bank Charges Total Contractual Services

6625 6699 6799 6802 6903 6907 6917 6918

41,393 3,432 2,027 2,212 545 423 2 4,092 103,285 $

35,000 2,500 3,000 500 3,700 84,560 $

35,000 2,500 3,000 500 3,700 84,560 $

20,000 Printing of City Newsletter, registration forms, fliers, promotional items, etc. 1,000 Food for volunteers at special events Umpires, referees, contractual site workers, etc. Increase is in direct correlation with decrease in PT-6104. More contractual workers, less COL 45,000 employees. 2,500 Misc. professionals, such as photography, pitching instructor 3,000 Port-a-potty rental for practice sites 500 Concession permitting 3,700 Credit card processing, account services. 96,360

2502 2502 2502

Commodities 02730 Office Supplies 02730 Clothing & Uniforms 02730 Other Clothing & Linen

$

7001 7101 7149

771 6,213 -

1,400 12,000 300

1,400 12,000 300

1,400 Parks and Rec. admin. office supplies 12,000 Rec. workers, field supervisors, gym supervisors, etc. 300 Hats, gloves, etc. as needed

3,000 Park Board meeting food/snacks, volunteer & employee food - events

2502

02730 Food

7201

707

3,000

3,000

2502

02730 Concession Supplies

7249

-

1,000

1,000

Return to Table of Contents

-

Sportsfield concession materials, vendor will provide concession supplies Page 144

Recreation Fund - Recreation Division Description: The Recreation Division oversees all of the functions of the Parks & Recreation Department (Parks & Rec). Parks & Rec provides recreational opportunities designed to be inclusive to all of the citizens of Leavenworth. Parks & Rec provides a Recreation Activity Scholarship Program. The scholarship program offers a $100 credit per approved person per year to be used toward certain Parks and Rec activities, such as fitness passes, swim programs, and youth sports. In order for individuals or families to be qualified for the scholarship program they have to live within city limits and currently be receiving public financial assistance.

Recreation Division 2502 2502 2502

02730 General Medical Supplies 02730 Building/Grounds Materials 02730 Janitorial Supplies

7252 7301 7319

2502 2502 2502 2502

02730 Recreation Supplies 02730 Other Operating Supplies 02730 Non-Cap Software 02730 Non-Cap Recreation Equipment Total Commodities

7320 7399 7405 7614

2502

Miscellaneous Expenses 02730 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual 534 -

$

9399 $ $ $

2025 Adopted Budget 100 1,200 -

25,312 1,620 240 182 35,578 $

598,823 1,330,126

$ $ $

13,700 1,000 200 33,900 $

11,506 11,506 $ 662,633 $ 1,617,822 $

2025 Projection 100 1,200 -

2026 Approved Notes Budget 100 First aid kit supplies 1,200 Misc. items for sports field building and dugouts Bats, balls, helmets, catchers gear, jerseys, etc. Large 2024 actual due to 13,700 13,700 purchase of pitching machines. 1,000 1,000 Tees, nets, tennis straps, etc. 200 200 IT expenses 33,900 $ 32,900

123,466 123,466 $ 749,119 $ 1,639,516 $

325 325 623,580 1,566,531

Page 145

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Recreation Fund FTEs - Recreation Division Parks & Recreation Director Deputy Parks Director (new in 2023) Recreation Supervisor Secretary Part Time Administrative Assistant Temp - PT Concession Manager Temp - PT Concession Assistant Manager Temp - PT Concession Worker Temp - Rec Worker (Sports venue supervisors, field supervisors, gym supervisors, etc.) Total FTEs - Recreation Division

Recreation 2024 Actual 1.00 1.00 1.00 1.00 0.10 0.10 0.15

Salary - Recreation Division Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Recreation Division Taxes & Benefits - Recreation Division Total Salaries, Taxes & Benefits - Recreation Div. Compare Years - Recreation Division 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

2502-02730 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.10 0.10 0.10 0.10 0.15 0.15

2026 Adopted Budget 1.00 1.00 1.00 1.00 0.50 0.10 0.10 0.15

1.15 5.50

1.15 6.00

1.15 6.00

1.15 6.00

2024 Actual 317,143 209 6,958 1,280 325,591

2025 Adopted Budget 325,346 57,031 1,400 383,777

2025 Projection 325,346 32,000 1,400 358,746

2026 Adopted Budget 333,416 27,963 1,400 362,779

134,370 459,961

148,890 532,668

148,447 507,193

131,216 493,995

Salary $ Change Benefit $ Change 58,187 $ 14,520 (25,031) $ (443) (20,998) $ (17,674)

Salary % Change 17.9% -6.5% -5.5%

Benefit % Change 10.8% -0.3% -11.9%

Notes: The 2025 Proposed Budget includes a Part Time Administrative Assistant. This position is partially paid for with a transfer from the Special Parks Gift Fund. The Special Parks Gift Fund accounts for RCCP youth activities at the PAC. Ticket sales have historically exceeded direct costs and the difference has accumulated in the Special Parks Gift Fund. Some of this money is being used to partially fund the Part-Time Administrative Assistant because of the significant amount of secretarial work that it takes to manage the RCCP activities. Return to Table of Contents

Page 146

Recreation Fund - Aquatics Division Description: The Aquatics Division operates the indoor pool at the Riverfront Community Center year-round and the Wollman Aquatic Center during the summer months. Along with open swim, the Aquatics Division offers swim lessons and several aquatic fitness programs such as aquacise, water walking, and aquatic physical therapy. The City also offers after-hours pool-parties at both pool locations. These are very popular for children's birthday parties. 2025 Is phase 1 of 2 phase for the indoor pool modernization. The indoor pool will be closed the summer of 2025 and 2026 from Memorial Day to Labor Day.

Aquatics Revenue Intergovernmental Revenue 2502 02740 Liquor Tax Total Intergovernmental Revenue

2024 Actual

2025 Adopted

2025 Projection

2026 Approved Budget

Notes

$ $

90,190 $ 90,190 $

94,700 $ 94,700 $

94,700 $ 94,700 $

94,700 One-third of liquor tax is allocated to the Recreation Fund 94,700

$

132,613 850 133,463 $

120,000 120,000 $

120,000 120,000 $

Admission, passes, lessons, etc.; expecting 2025 decrease due to opening of 120,000 Lansing Pool/Water Park in 2025 120,000

$ $

2,879 102 2,981 $ 226,634 $

3,100 501 3,601 $ 218,301 $

3,100 501 3,601 $ 218,301 $

2,500 Vending machine revenue 501 Dive-in movies / Overnight campout 3,001 217,701

6101 6102

107,126 4,933

115,810 4,700

115,810 4,700

6104 6107 6108 6110 6111 6116 6120 6122 6123

226,089 400 27,447 16,718 11,487 6,248 359 12,940 8,551 422,297 $

221,264 460 26,181 17,353 11,746 8,003 342 405,859 $

246,264 460 26,181 17,353 11,746 4,340 342 427,196 $

2 full-time employees: Aquatic & Special Event Supervisor (1), Aquatic 101,619 Manager (1) 5,000 Aquatic Mgr. misc. overtime Life guards, swim instructors, swim team coaches, etc. Increase Head Life 265,445 Guard to $16/hour and Life Guard to $15/hour 520 Aquatic & Special Event Supervisor 28,503 13,482 11,475 6,590 373 433,007

14,798 13,101 3,148

18,000 12,000 3,600

18,000 12,000 3,600

Wollman Aquatic Center (WAC) electrical usage - History shows that we 16,000 spent close to $15k on electricity over the past few years. 12,000 WAC water usage 3,600 Phone lines, credit card machine, cell phones, security alarm

4204

Charges for Services

2502

2502 2502 2502 2502

02740 Swimming Pool Fees 02740 Other Rentals Total Charges for Services Miscellaneous Revenue 02740 Insurance Proceeds 02740 Commissions 02740 Commissions 02740 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5601 5699

5865 5869 5869 5899

Expenditures Personal Services

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

02740 Full Time 02740 Overtime 02740 Part Time 02740 Longevity 02740 FICA Exp 02740 Health Insurance 02740 KPERS Exp 02740 Worker's Compensation 02740 Unemployment Insurance 02740 Sick Leave Reimbursement 02740 Vacation Leave Reimbursement Total Personal Services

$

Contractual Services

2502 2502 2502

02740 Electricity 02740 Water 02740 Telephone

Return to Table of Contents

6201 6203 6206

Page 147

Recreation Fund - Aquatics Division Description: The Aquatics Division operates the indoor pool at the Riverfront Community Center year-round and the Wollman Aquatic Center during the summer months. Along with open swim, the Aquatics Division offers swim lessons and several aquatic fitness programs such as aquacise, water walking, and aquatic physical therapy. The City also offers after-hours pool-parties at both pool locations. These are very popular for children's birthday parties. 2025 Is phase 1 of 2 phase for the indoor pool modernization. The indoor pool will be closed the summer of 2025 and 2026 from Memorial Day to Labor Day.

Aquatics

2025 Adopted 1,540 500 1,000 500 100 50

2025 Projection 1,540 500 1,000 500 100 50

2026 Approved Notes Budget 1,540 Internet & Cable TV 500 Miscellaneous long distance travel for training 1,000 For staff training events, KRPA Conference 500 For staff training events, KRPA Conference 100 For staff training events 50 For staff training events

2502 2502 2502 2502 2502 2502

02740 Cable/Internet 02740 Commercial Travel 02740 Lodging 02740 Meals 02740 Mileage Reimbursement 02740 Parking/Tolls

6208 6301 6302 6303 6304 6305

2024 Actual 1,573 76 -

2502

02740 Registration

6403

1,189

1,000

1,000

2502 2502 2502

02740 Classified Advertising 02740 Dues Memberships & Subs 02740 Printing/Copying Services

6451 6601 6617

676 423

2,400 1,300 500

2,400 1,300 500

2502

02740 Recreational Services

6625

12,836

15,000

15,000

2502

02740 Training Services

6641

1,668

2,500

2,500

2502 2502

02740 Other Professional Services 02740 Other Rental

6699 6799

5,037 -

6,000 -

6,000 -

2502 2502 2502 2502

02740 Building/Grounds M&R 02740 Other Equipment M&R 02740 Other Operating Expenses 02740 Bank Charges Total Contractual Services

6802 6899 6917 6918

11,988 12,826 8 1,386 80,732 $

14,509 8,000 88,499 $

14,509 8,000 88,499 $

7001 7004 7099 7101 7201 7252

870 3,677 202 334

550 280 4,000 1,500

550 280 4,000 1,500

2502 2502 2502 2502 2502 2502

Commodities 02740 Office Supplies 02740 Educational Materials 02740 Other Office Supplies 02740 Clothing & Uniforms 02740 Food 02740 General Medical Supplies

$

2502

02740 Building/Grounds Materials

7301

7,429

4,000

4,000

2502 2502

02740 Chemicals 02740 Equipment/Motor Repair Parts

7307 7315

17,705 714

20,000 775

20,000 775

Return to Table of Contents

Out of town conferences and training classes. KRPA & Aquatics conferences 1,000 & continuing education classes (Moved $1,000 to 6451) Program and employment advertising (Add $1,000 from 6403 for Facebook 2,400 ad's) 1,300 KRPA Memberships, NRPA Memberships 500 Punch cards, annual passes 15,000 Am. Red Cross service provider fee, updates to staff certs, WAC Security WSIT and LGIT training brought in-house after 2022 WSIT training for 2,500 Aquatics Mgr. Software tracking for swim meets and other contracted work such as 6,000 painting, Digiti Aquatic scheduling software, etc. Mudjacking, welding gutters, landscaping, plumbing and electrical, building 14,509 repairs, etc. 8,000 Repair of pumps, chlorinators, pool equipment, etc. 86,499

550 Paper, binders, post it, pens, etc. 280 American Red Cross manuals/educational materials 4,000 Swim suits, board shorts, lanyards, whistles, etc. 500 Food for Training and Inservice, 1,500 First aid kit supplies Mulch, etc. for landscape, LED light bulbs, building supplies and materials, 4,000 Signage Trichlor, soda ash, & additional chemicals as needed - cost of chemicals are 20,000 going up due to tariffs. 775 Pool cleaner repair parts, skimmers

Page 148

Recreation Fund - Aquatics Division Description: The Aquatics Division operates the indoor pool at the Riverfront Community Center year-round and the Wollman Aquatic Center during the summer months. Along with open swim, the Aquatics Division offers swim lessons and several aquatic fitness programs such as aquacise, water walking, and aquatic physical therapy. The City also offers after-hours pool-parties at both pool locations. These are very popular for children's birthday parties. 2025 Is phase 1 of 2 phase for the indoor pool modernization. The indoor pool will be closed the summer of 2025 and 2026 from Memorial Day to Labor Day.

Aquatics 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

02740 Tools 02740 Park Supplies 02740 Janitorial Supplies 02740 Recreation Supplies 02740 Training Materials 02740 Other Operating Supplies 02740 Non-Cap Furniture/Furnishings 02740 Non-Cap Software 02740 Non-Cap IT Equipment 02740 Non-Cap Safety Equipment Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

2025 Adopted

2025 Projection

2026 Approved Budget

Notes

7317 7318 7319 7320

784 276 2,440 6,500

500 2,500 2,000

500 2,500 2,000

Misc. tools such as wrenches, screw drivers, allen sets, etc. (increased to $500. Tools must be replace often due to the high corrosiveness of pool 500 environment) 2,500 Disinfectants, cleaning supplies, toilet paper, Squeegees 6,500 Noodles, buoys, kickboards, etc. Chase lounge chairs replacement

7327 7399 7402 7405 7406 7612

2,045 3,524 46,501 $ 549,531 $ (322,897) $

560 1,400 624 700 39,389 $ 533,747 $ (315,446) $

560 1,400 624 700 39,389 $ 555,084 $ (336,783) $

560 Lifeguard training supplies such as test dummies, facemasks, gloves, etc. 1,400 Wristbands, locks, etc. 624 IT expenses 1,000 Back boards, rescue tubes, and emergency response items 44,689 564,195 (346,494)

$ $ $

Page 149

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Recreation Fund FTEs - Aquatics Aquatics & Special Events Supervisor Aquatics Manager Temp - PT Assistant Pool Manager Temp - PT Head Lifeguard Temp - PT Lifeguard Temp - PT Pool Cashier Temp - PT Water Safety Instructor Total FTEs - Aquatic Division

Aquatics 2024 Actual

2026 Adopted Budget 1.00 1.00 0.80 1.15 5.70 0.70 0.01 10.36

2024 Actual 107,126 4,933 226,089 400 338,548

2025 Adopted Budget 115,810 4,700 221,264 460 342,234

2025 Projection 115,810 4,700 246,264 460 367,234

2026 Adopted Budget 101,619 5,000 265,445 520 372,584

83,750 422,297

63,624 405,859

59,962 427,196

60,423 433,007

Salary $ Change Benefit $ Change 3,686 $ (20,125) 25,000 $ (3,663) 30,350 $ (3,201)

Salary % Change 1.1% 7.3% 8.9%

Benefit % Change -24.0% -5.8% -5.0%

1.00 1.00 0.80 1.15 5.70 0.70 0.01 10.36

Salary - Aquatics Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Aquatics Taxes & Benefits - Aquatics Total Salaries, Taxes & Benefits - Aquatic Division Compare Years - Aquatics 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2502-02740 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 0.80 0.80 1.15 1.15 5.70 5.70 0.70 0.70 0.01 0.01 10.36 10.36

$ $ $

Notes:

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Page 150

Recreation Fund - Performing Arts Division Description: The Performing Arts Division accounts for the expenses associated with supporting the River City Community Players (RCCP), Leavenworth’s local community theatre group. Each year they offer 7-8 family friendly productions at the Performing Arts Center. The RCCP works under the auspices of the City of Leavenworth and is supported by the Parks and Recreation Department. The Parks and Recreation Department is also responsible for the maintenance of the Performing Arts Center. The Performing Arts Division does not have any employees.

Performing Arts Revenue Charges for Services 2502 02750 Admission Fees Total Charges for Services

2502 2502

2502 2502 2502 2502 2502 2502 2502

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

2502 2502 2502 2502 2502

Miscellaneous Revenue 02750 Building Rental Rev 02750 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue Expenditures Contractual Services 02750 Electricity 02750 Natural Gas 02750 Water 02750 Telephone 02750 Postage 02750 Cable/Internet 02750 Promotional Advertising

02750 Pest Control Services 02750 Laundry & Cleaning 02750 Janitorial Services 02750 Printing/Copying Services 02750 Recreational Services 02750 Other Professional Services 02750 Other Rental 02750 Building/Grounds M&R 02750 Miscellaneous Permits 02750 Sales Tax 02750 Other Operating Expenses Total Contractual Services Commodities 02750 Office Supplies 02750 Books/Magazines 02750 Clothing & Uniforms 02750 Other Clothing & Linen 02750 Food

Return to Table of Contents

2024 Actual

2025 Adopted

2025 Projection

2026 Approved Budget

Notes

5610 $ $

29,532 $ 29,532 $

36,300 $ 36,300 $

36,300 $ 36,300 $

36,300 Tickets for productions 36,300

5802 5899

300 199 499 $ 30,031 $

1,000 1,000 $ 37,300 $

1,000 1,000 $ 37,300 $

300 Miscellaneous facility rental 1,000 Miscellaneous donations 1,300 37,600

6201 6202 6203 6206 6207 6208 6452

10,670 4,497 573 973 279 1,458 150

12,100 9,700 500 1,800 100 1,500 -

12,100 9,700 500 1,800 100 1,500 -

12,100 Electricity used at the Performing Arts Center (PAC) 6,000 Gas for furnace at PAC 500 Water used at the PAC 900 Telephone 100 Postage for mailings 1,500 Internet and Wi-Fi -

6612 6613 6614 6617 6625 6699 6799 6802 6903 6907 6917

1,111 4,180 3,215 320 3,342 10,071 4,324 60 2,221 114 47,559 $

1,140 4,400 3,000 7,000 13,200 4,500 100 3,000 600 62,640 $

1,140 4,400 3,000 7,000 13,200 4,500 100 3,000 600 62,640 $

1,204 Pest control at PAC (Pest Control prices have raised to $100.32/month) 4,400 Contractual cleaning of restrooms, floors, carpets, backstage, etc. 3,000 Flyers, posters, etc. 7,000 Alarm monitoring, playwrights, royalties 13,200 Scripts, books, other printed materials required for productions 4,500 Contractual maintenance requirements for the facility 100 Alarm permitting 2,200 600 Boiler & fire alarm inspections 57,304

801 22 704

100 100 100

100 100 100

$ $

$

7001 7002 7101 7149 7201

100 Paper, pens, note pads, etc. 100 Misc. periodicals beyond production scripts 100 Snacks during rehearsals

Page 151

Recreation Fund - Performing Arts Division Description: The Performing Arts Division accounts for the expenses associated with supporting the River City Community Players (RCCP), Leavenworth’s local community theatre group. Each year they offer 7-8 family friendly productions at the Performing Arts Center. The RCCP works under the auspices of the City of Leavenworth and is supported by the Parks and Recreation Department. The Parks and Recreation Department is also responsible for the maintenance of the Performing Arts Center. The Performing Arts Division does not have any employees.

Performing Arts 2502 2502 2502

02750 Building/Grounds Materials 02750 Janitorial Supplies 02750 Other Operating Supplies Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual 7301 7319 7399 $ $ $

1,177 265 1,476 4,444 $ 52,003 $ (21,972) $

2025 Adopted

2025 Projection

2,000 400 1,500 4,200 $ 66,840 $ (29,540) $

2026 Approved Budget

2,000 400 1,500 4,200 $ 66,840 $ (29,540) $

Notes

2,000 Materials for repairs to stage, paint, etc. Cardboard for set construction 400 Toilet paper, tri-fold towels, disinfectant 1,500 Ladders, steps stools, extension cords, etc. 4,200 61,504 (23,904)

Page 152

Recreation Fund - Community Center Division Description: The Riverfront Community Center is a charming 1880’s former Union Depot train station. Originally constructed in 1888, the historic depot was restored and remodeled in 1988 as a multi-functional facility. This classic facility provides an ideal atmosphere for all types of special events, meetings, and family gatherings with several different rooms of varying sizes, amenities, and views. It also offers the community a workout facility including a weight room, cardio room, indoor swimming pool, gymnasium, racquetball courts, and an indoor 1/10 mile long walking track. The Community Center Division accounts for the fees collected for the services provided in the Community Center and the expenses directly associated with providing those services. The facility's

Community Center

2024 Actual

2025 Adopted

2025 Projection

2026 Approved Budget

Notes

Revenue Charges for Services

2502 2502 2502 2502 2502 2502 2502

2502 2502

02760 Entrance Fees 02760 Company Pass 02760 Senior Citizen Pass 02760 Food Service Fees 02760 Room Rental 02760 Other Rentals 02760 Charges For Service - Other Total Charges for Services Miscellaneous Revenue 02760 Deposits Short & Over 02760 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5603 $ 5604 5605 5607 5651 5699 5799 $

56,145 $ 935 220 2,281 124,237 9,879 128 193,824 $

54,200 $ 200 300 150,000 8,000 300 213,000 $

54,200 $ 500 300 150,000 8,000 300 213,300 $

56,200 Community center admission. Note - all revenues increased 10% over 2022 935 Corporate passes 300 Seniors In-house catering service no longer provided 150,000 Rental payments for RFCC rooms, room rental rate increase in 2025 8,000 Stage, bars, backdrops, misc. decorations, etc. 300 Harvey girls 215,735

5896 5899 $ $

1,768 1,768 $ 195,593 $

213,000

213,300

Market mgr. revenue, misc. rental revenues 215,735

$

75,114 88,520 600 12,005 26,103 7,971 785 193 1,800 213,090 $

77,057 92,012 600 13,140 27,104 7,744 1,010 169 2,100 220,936 $

77,057 92,012 600 13,140 27,104 7,744 577 169 2,100 220,503 $

1 full-time employee: Community Center Manager (moved full time 79,176 custodian to RFCC Maintenance Division) 84,954 Cashiers, building supervisors, and shift coordinators 600 RFCC Mgr. 12,762 18,809 8,769 741 167 2,100 208,078

638 6,923 8,843 -

7,200 8,160 350 100 25 400

7,200 8,160 350 100 400

7,200 Phones, internet, and cable TV for workout rooms, security alarm 8,160 IT expenses 350 Out of town conferences & training 100 Out of town conferences & training POV usage for bank deposits, removed. 400 Misc. conferences & seminars

$ $

$ $

Expenditures Personal Services

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

2502 2502 2502 2502 2502 2502 2502

02760 Full Time 02760 Overtime 02760 Part Time 02760 Longevity 02760 FICA Exp 02760 Health Insurance 02760 KPERS Exp 02760 Worker's Compensation 02760 Unemployment Insurance 02760 Automobile Allowance Total Personal Services Contractual Services 02760 Water 02760 Telephone 02760 Network Connectivity 02760 Lodging 02760 Meals 02760 Mileage Reimbursement 02760 Registration

Return to Table of Contents

6101 6102 6104 6107 6108 6110 6111 6116 6120 6126

6203 6206 6209 6302 6303 6304 6403

Page 153

Recreation Fund - Community Center Division Description: The Riverfront Community Center is a charming 1880’s former Union Depot train station. Originally constructed in 1888, the historic depot was restored and remodeled in 1988 as a multi-functional facility. This classic facility provides an ideal atmosphere for all types of special events, meetings, and family gatherings with several different rooms of varying sizes, amenities, and views. It also offers the community a workout facility including a weight room, cardio room, indoor swimming pool, gymnasium, racquetball courts, and an indoor 1/10 mile long walking track. The Community Center Division accounts for the fees collected for the services provided in the Community Center and the expenses directly associated with providing those services. The facility's

Community Center 2502 2502 2502 2502 2502 2502

02760 Classified Advertising 02760 Promotional Advertising 02760 Insurance 02760 Dues Memberships & Subs 02760 Printing/Copying Services 02760 Food Services Exp

6451 6452 6501 6601 6617 6619

2502 2502 2502 2502 2502 2502 2502 2502 2502

02760 Other Professional Services 02760 Equipment Rental Exp 02760 Building/Grounds M&R 02760 Office Equipment M&R 02760 Other Equipment M&R 02760 Miscellaneous Permits 02760 Sales Tax 02760 Contributions Exp 02760 Other Operating Expenses Total Contractual Services

6699 6702 6802 6852 6899 6903 6907 6913 6917

2502

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

Commodities 02760 Office Supplies

02760 Audio Visual Supplies 02760 Other Office Supplies 02760 Clothing & Uniforms 02760 Other Clothing & Linen 02760 Food 02760 General Medical Supplies 02760 Building/Grounds Materials 02760 Safety Materials 02760 Equipment/Motor Repair Parts 02760 Tools 02760 Janitorial Supplies 02760 Recreation Supplies 02760 Other Operating Supplies 02760 Non-Cap Office Equipment 02760 Non-Cap Furniture/Furnishings 02760 Non-Cap Software 02760 Non-Cap IT Equipment 02760 Non-Cap Janitorial Equipment 02760 Non-Cap Recreation Equipment Total Commodities

Return to Table of Contents

2024 Actual 5 1,276 10,267 246 373 2,309

2025 Adopted 800 1,200 7,000 400 750 -

2025 Projection 800 1,200 7,000 400 750 -

2026 Approved Notes Budget 800 Ads for filling vacant positions 1,200 Cost for website, misc. promotional listings 10,300 Community Center insurance 400 Subscription to LV Times 750 Punch passes, annual passes, reservation book, etc. No more in-house caterer Weight & cardio equipment maintenance, piano tuning, audio/visual 4,000 equipment service 1,700 Rental of specialized equipment, (i.e. copier) 700 Computers, printers, etc. 1,600 Chairs, tables, carts, etc. 600 Sales tax paid on retail sales 250 Misc. contractual work $ 38,510

3,645 1,404 761 1,567 30 896 39,184 $

6,800 1,700 1,000 3,300 600 250 40,035 $

6,800 1,700 1,000 3,300 600 250 40,010

7001

891

1,200

1,200

1,000 Community Center staff

7003 7099 7101 7149 7201 7252 7301 7314 7315 7317 7319 7320 7399 7401 7402 7405 7406 7603 7614

224 1,000 906 199 436 2,975 347 144 1,603 219 3,022 201 20 650 4,090 16,926 $

200 700 300 800 500 5,500 500 250 3,800 500 400 14,650 $

200 700 300 800 500 5,500 500 250 3,800 500 400 14,650 $

250 Remote, batteries, projector bulbs, cables, etc. for audio/visual equipment Moved to maintenance budget 700 RFCC staff shirts 300 Table skirts, table cloths, etc. 500 For staff during extended hours or special events 500 Materials for first aid kits 5,000 Chairs, tables, carpets, etc. 500 Cardio equipment motor repair Moved to maintenance budget 250 Supplies for Toddler Time 3,000 Misc. decorations for events, receptions, etc. 500 IT expenses 400 Parts/batteries for floor scrubber 12,900

$

$

Page 154

Recreation Fund - Community Center Division Description: The Riverfront Community Center is a charming 1880’s former Union Depot train station. Originally constructed in 1888, the historic depot was restored and remodeled in 1988 as a multi-functional facility. This classic facility provides an ideal atmosphere for all types of special events, meetings, and family gatherings with several different rooms of varying sizes, amenities, and views. It also offers the community a workout facility including a weight room, cardio room, indoor swimming pool, gymnasium, racquetball courts, and an indoor 1/10 mile long walking track. The Community Center Division accounts for the fees collected for the services provided in the Community Center and the expenses directly associated with providing those services. The facility's

Community Center 2502

Miscellaneous Expenses 02730 Interest Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

9002 $ $ $

281 281 $ 269,481 $ (73,889) $

2025 Adopted

2025 Projection

$ 275,621 $ (62,621) $

2026 Approved Budget

$ 275,163 $ (61,863) $

Notes

Interest expense on copier lease 259,488 (43,753)

Page 155

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Recreation Fund FTEs - Community Center Community Center Manager FT RFCC Custodian PT RFCC Custodian Temp - PT Receptionist/Cashiers Temp - PT Shift Coordinator Total FTEs - Community Center Division

Community Center 2024 Actual

2026 Adopted Budget 1.00 2.15 0.90 4.05

2024 Actual 75,114 88,520 600 164,234

2025 Adopted Budget 77,057 92,012 600 169,668

2025 Projection 77,057 92,012 600 169,668

2026 Adopted Budget 79,176 84,954 600 164,730

48,856 213,090

51,268 220,936

50,835 220,503

43,348 208,078

Salary $ Change Benefit $ Change 5,434 $ 2,411 $ (433) (4,938) $ (7,920)

Salary % Change 3.3% 0.0% -2.9%

Benefit % Change 4.9% -0.8% -15.4%

1.00 2.15 0.90 4.05

Salary - Community Center Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Community Center Taxes & Benefits - Community Center Total Salaries, Taxes & Benefits - Community Center Division Compare Years - Community Center 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2502-02760 2025 Adopted Budget 2025 Projection 1.00 1.00 2.15 2.15 0.90 0.90 4.05 4.05

$ $ $

Notes: 2023 actual exceeds 2024 Adopted Budget and 2025 Proposed Budget because custodians were moved to the RFCC Maintenance Division from the Community Center Division in May of 2023.

Return to Table of Contents

Page 156

Recreation Fund - RFCC Facility Maintenance Division Description: The RFCC Maintenance Division provides the services necessary for the upkeep of the Riverfront Community Center. The nearly 150 year-old original portion of the building is on the National Historic Registry and presents many challenges from a maintenance standpoint. Ongoing maintenance and operation expenses include the ongoing maintenance of the original stonework and utility costs that are significantly higher than those of a similarly sized modern building.

RFCC Facility Maintenance Revenue Miscellaneous Revenue 2502 02765 Trans From CIP Fund Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 2502 02765 Full Time 2502 02765 Overtime

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502 2502

02765 Part Time 02765 Holiday Pay 02765 Longevity 02765 FICA Exp 02765 Health Insurance 02765 KPERS Exp 02765 Worker's Compensation 02765 Unemployment Insurance 02765 Sick Leave Reimbursement 02765 Vacation Leave Reimbursement Total Personal Services Contractual Services 02765 Electricity 02765 Natural Gas 02765 Water 02765 Cable/Internet 02765 Classified Advertising 02765 Insurance 02765 Pest Control Services 02765 Other Professional Services 02765 Equipment Rental Exp 02765 Building/Grounds M&R 02765 Other Equipment M&R 02765 Contributions Exp Total Contractual Services

Return to Table of Contents

2024 Actual

5905 $ $

6101 6102

490,251 490,251 $ 490,251 $

80,325 17,095

2025 Adopted

2025 Projection

494,073 494,073 $ 494,073 $

92,488 6,400

2026 Approved Budget

Notes

530,855 530,855 $ 530,855 $

515,683 CIP Sales Tax supports RFCC Facility Maintenance 515,683 515,683

92,488 6,400

2 full-time employees: Maintenance Supervisor (1), Custodian (1). Goes up in 2024 because full-time custodian moved from Community Center Division 92,059 to RFCC Mtce Division 10,000 High actual in 2024 due to retirement of FT mtn supervisor.

$

71,853 136 310 12,356 26,770 13,673 913 126 462 224,020 $

34,885 370 10,132 46,627 12,860 789 132 204,683 $

72,000 370 10,132 46,627 12,860 456 132 241,465 $

2 PT custodians & call-in maintenance workers. Cost saving measure: Do not open the community center during morning non-regular hours to accommodate non-city programs and special events. Also close facility on Easter, and close at noon on New Years Eve. Estimate savings of $5,000 68,839 combined between 02760 and 02765. 370 13,102 21,123 14,809 760 171 221,233

$

120,398 21,853 5,668 2,043 712 80,397 1,785 9,286 52,932 84 136 295,295 $

115,000 21,300 7,500 1,900 700 83,400 1,600 4,940 40,000 2,700 279,040 $

115,000 21,300 7,500 1,900 700 83,400 1,600 4,940 40,000 2,700 279,040 $

115,000 RFCC electrical usage 21,300 RFCC natural gas usage 7,500 RFCC water usage 1,900 RFCC Cable & Internet 700 Ads for maintenance. & custodian positions 83,400 1,600 RFCC pest control 9,000 Specialized service such as door openers/closers, elevator Copier rental moved to 02760 - Community Center 40,000 General professional services required for all maintenance 2,700 Floor scrubber, genie lift, etc. 283,100

6104 6106 6107 6108 6110 6111 6116 6120 6122 6123

6201 6202 6203 6208 6451 6501 6612 6699 6702 6802 6899 6913

Page 157

Recreation Fund - RFCC Facility Maintenance Division Description: The RFCC Maintenance Division provides the services necessary for the upkeep of the Riverfront Community Center. The nearly 150 year-old original portion of the building is on the National Historic Registry and presents many challenges from a maintenance standpoint. Ongoing maintenance and operation expenses include the ongoing maintenance of the original stonework and utility costs that are significantly higher than those of a similarly sized modern building.

RFCC Facility Maintenance 2502 2502 2502 2502 2502 2502 2502

Revenue Commodities 02765 Clothing & Uniforms 02765 Building/Grounds Materials 02765 Safety Materials 02765 Equipment/Motor Repair Parts 02765 Tools 02765 Janitorial Supplies 02765 Other Operating Supplies Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

7101 7301 7314 7315 7317 7319 7399 $ $

339 2,605 466 9,266 610 13,287 $ 532,602 $ (42,351)

2025 Adopted

2025 Projection

350 1,500 200 7,000 1,300 10,350 $ 494,073 $ -

2026 Approved Budget

350 1,500 200 7,000 1,300 10,350 $ 530,855 $ -

Notes

350 Maintenance staff shirts/uniforms 1,500 Wood, nails, screws, nuts, bolts, etc. 200 Hammers, screw drivers, etc. 8,000 Toilet paper, tri-fold towels, hand soap, sanitizer, etc. 1,300 Misc. required maintenance supplies 11,350 515,683 -

Page 158

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Recreation Fund FTEs - RFCC Maintenance RFCC Maintenance Supervisor FT RFCC Custodian PT RFCC Custodians (2) PT - Temp on-call maintenance workers Total FTEs - RFCC Mtce. Division

RFCC Maintenance 2024 Actual

2026 Adopted Budget 1.00 1.00 1.00 0.10 3.10

2024 Actual 80,325 17,095 71,853 310 169,584

2025 Adopted Budget 92,488 6,400 34,885 370 134,143

2025 Projection 92,488 6,400 72,000 370 171,258

2026 Adopted Budget 92,059 10,000 68,839 370 171,268

54,301 223,884

70,540 204,683

70,207 241,465

49,965 221,233

Salary $ Change Benefit $ Change (35,441) $ 16,240 37,115 $ (333) 37,125 $ (20,575)

Salary % Change -20.9% 27.7% 27.7%

Benefit % Change 29.9% -0.5% -29.2%

1.00 1.00 1.00 0.10 3.10

Salary - RFCC Maintenance Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - RFCC Maintenance Taxes & Benefits - RFCC Maintenance Total Salaries, Taxes & Benefits - RFCC Maintenance Compare Years - RFCC Maintenance 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2502-02765 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 1.00 1.00 0.10 0.10 3.10 3.10

$ $ $

Notes: The 2023 Actual is lower than the 2024 Adopted Budget because two (2) employees were coded to the Community Center until May 2023. As of May 2023, one (1) Full Time Maintenance Supervisor, one (1) Full Time Custodian, and two (2) Part Time Custodians are coded to the RFCC Maintenance Division. The 2024 Projection and 2025 Proposed Budget are lower than the 2024 Adopted Budget because a long-term employee retired. The Maintenance Supervisor position was backfilled and a new FT Custodian was hired at a lower rate.

Return to Table of Contents

Page 159

Recreation Fund - Riverfront Park Division Description: Riverfront Park offers a campground that includes 13 paved pads with electric hook-ups, 5 tent sites, and shower facilities. The campground is open April 1 through October 31. Riverfront Park also offers a boat ramp for access to the Missouri River, parking areas, and a picnic shelter. These areas are open year-round.

Riverfront Park

2024 Actual

2025 Adopted

2025 Projection

2026 Approved Budget

Notes

Revenue Charges for Services

2502

2502

2502 2502 2502 2502

02790 Park Fees Total Charges for Services Miscellaneous Revenue 02790 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 02790 Part Time 02790 FICA Exp 02790 Worker's Compensation 02790 Unemployment Insurance Total Personal Services

5602 $ $

12,662 $ 12,662 $

32,000 $ 32,000 $

32,000 $ 32,000 $

Consider closing the campground in 2026. It will need to be closed in 2027 15,000 & 2028 for bridge construction, anyway. 15,000

5899 $ $

10 10 $ 12,672 $

32,000

32,000

15,000

$

8,750 669 130 9 9,558 $

8,750 669 167 9 9,595 $

8,750 669 115 9 9,543 $

8,750 1 temporary employee: Campground Manager (7 months) 669 149 9 9,578

6104 6108 6116 6120

$ $

$ $

Contractual Services

2502

02790 Electricity

6201

14,082

15,000

15,000

15,000 Power pedestals in park for camper hookups, restroom electrical needs

2502 2502 2502 2502 2502 2502

02790 Natural Gas 02790 Water 02790 Telephone 02790 Classified Advertising 02790 Printing/Copying Services 02790 Other Rental

6202 6203 6206 6451 6617 6799

582 608 115 289 1,181

650 600 165 520 1,400

650 600 165 520 1,400

650 Hot water heater in shower facility - increased usage and cost of gas 600 Water at campground hydrants and shower facility 165 Campground manager phone 320 Camping permits - Cut $200 after looking at the past 3-5 years 1,400 Misc. rentals such as lifts for tree work, Port A Potty

6802 6907

3,276 20,134 $

2,900 21,235 $

2,900 21,235 $

2,900 Misc. contractual work, i.e. electrical work, tree work, plumbing work etc. No sales tax on camp ground fees 21,035

7301

76

1,000

1,000

7315

830

500

500

1,000 Hot water heaters, faucets, valves, electrical pedestals, etc. Weed eater, push mower, etc. used at the park - increase $250 after looking 750 at past 3-5 years for more accurate number

2502 2502

2502

2502

02790 Building/Grounds M&R 02790 Sales Tax Total Contractual Services Commodities 02790 Building/Grounds Materials

02790 Equipment/Motor Repair Parts

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$

Page 160

Recreation Fund - Riverfront Park Division Description: Riverfront Park offers a campground that includes 13 paved pads with electric hook-ups, 5 tent sites, and shower facilities. The campground is open April 1 through October 31. Riverfront Park also offers a boat ramp for access to the Missouri River, parking areas, and a picnic shelter. These areas are open year-round.

Riverfront Park

2024 Actual

2502

02790 Park Supplies

7318

2502

02790 Janitorial Supplies Total Commodities Total Expenditures Revenue minus Expenditures

7319

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$ $ $

2025 Adopted

2025 Projection

2026 Approved Budget

2,278

3,900

3,900

154 3,338 $ 33,030 $ (20,358) $

600 6,000 $ 36,830 $ (4,830) $

600 6,000 $ 36,778 $ (4,778) $

Notes

Mulch, hoses, building equipment, locks, etc. plant trees to replace ones that have been removed and that are in decline for removal. Playground 2,500 mulch and repairs. Reduce the number of trees that will be planted in 2026. Toilet paper, disinfectant, mops, brooms, etc. - Cut $100 after look at past 3500 5 years spending 4,750 35,363 (20,363)

Page 161

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Recreation Fund FTEs - Riverfront Park Campground Manager Total FTEs - Riverfront Park

Riverfront Park 2024 Actual

Salary - Riverfront Park Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Riverfront Park

2026 Adopted Budget 0.25 0.25

8,750 8,750

2025 Adopted Budget 8,750 8,750

8,750 8,750

2026 Adopted Budget 8,750 8,750

808 9,558

845 7,680

793 9,543

828 9,578

Salary % Change 0.0% 0.0% 0.0%

Benefit % Change 4.5% -6.1% -2.0%

2024 Actual

Taxes & Benefits - Riverfront Park Total Salaries, Taxes & Benefits - Riverfront Park Compare Years - Riverfront Park 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

0.25 0.25

2502-02790 2025 Adopted Budget 2025 Projection 0.25 0.25 0.25 0.25

Salary $ Change $ $ $

Benefit $ Change -

$ $ $

36 (52) (17)

2025 Projection

Notes: The campground manager is a seasonal employee that manages the campground from April 1 - October 31 and is paid a flat fee of $1,250 per month.

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Page 162

Recreation Fund - Parks Division Description: The Parks Division is responsible for the maintenance of over forty city-owned properties ranging in size from very small to 98 acres, totaling over 424 acres. Maintenance responsibilities include sports fields, tennis courts, pickleball courts, basketball courts, splash pad, restrooms, picnic shelters, sidewalks, park signs, flower beds, trees, playground equipment, a disc golf course, batting cages, decorative fences, a campground, a shower house, the aquatic center, the boat ramp, irrigation systems, walking trails, parking lots, Haymarket Square, and lighting of various types at multiple sites.

Parks

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Charges for Services

2502 2502

02795 Park Fees 02795 Haymarket Square Rentals

5602 $ 5655

8,362 $ 1,625

20,000 $ 4,000

10,000 $ 4,000

2502 2502

02795 Other Rentals 02795 Charges For Service - Other Total Charges for Services

5699 5799 $

4,100 240 14,327 $

200 24,200 $

6,000 20,000 $

Shelter rentals. Increase due to increased shelter rental fees. Even with 10,000 fees increased we don’t feel that $20k was an accurate number. 4,000 Haymarket Square shelter rental Miscellaneous rentals such as power pedestals and field and court rentals such as Pickleball, Baseball, softball, Basketball and Soccer. LSA Rental Fee is 9,000 also code here Bridge-tender Building rental 23,000

$ $

2,820 300 310 3,430 $ 17,757 $

24,200

20,000

Donations 23,000

6101

387,749

457,828

457,828

9 full-time employees: Park Superintendent (1), Park Foreman (1), Park 430,266 Mechanic (1), Park Technicians (6)

6102 6104 6107 6108 6110 6111 6116 6120

8,915 29,143 855 31,653 110,646 40,793 8,159 414 618,327 $

10,500 44,630 1,460 39,353 136,100 45,616 9,764 513 745,765 $

10,500 44,630 1,460 39,353 136,100 45,616 6,730 513 742,731 $

9,000 Weekends and special event work outside of regularly scheduled hours 43,120 Park temporary laborers, mainly for summer grounds maintenance 915 FTE staff with 5+ years 36,973 103,647 47,143 8,249 483 679,796

47,837

55,000

55,000

55,000 Security & area lighting, ballfield lights, power at restrooms & facilities

2502 2502 2502

Miscellaneous Revenue 02795 Insurance Proceeds 02795 Motor Fuel Tax Refund 02795 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5865 5870 5899

$ $

$ $

Expenditures Personal Services

2502 2502 2502 2502 2502 2502 2502 2502 2502

02795 Full Time 02795 Overtime 02795 Part Time 02795 Longevity 02795 FICA Exp 02795 Health Insurance 02795 KPERS Exp 02795 Worker's Compensation 02795 Unemployment Insurance Total Personal Services

$

Contractual Services

2502

02795 Electricity

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6201

Page 163

Recreation Fund - Parks Division Description: The Parks Division is responsible for the maintenance of over forty city-owned properties ranging in size from very small to 98 acres, totaling over 424 acres. Maintenance responsibilities include sports fields, tennis courts, pickleball courts, basketball courts, splash pad, restrooms, picnic shelters, sidewalks, park signs, flower beds, trees, playground equipment, a disc golf course, batting cages, decorative fences, a campground, a shower house, the aquatic center, the boat ramp, irrigation systems, walking trails, parking lots, Haymarket Square, and lighting of various types at multiple sites.

Parks

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue

Water in all parks for Restrooms, Irrigation, Splash Pad. We have reduced the amount of dollars projected for 2026. This line is extremely hard to predict. The amount of water used in dry years is higher than wet for irrigation. We will reduce the hours and the amount of water flowing at the 49,000 splash pad as much as possible which will lower the dollar amount slightly. 500 Cell phone charges KRPA and KAA conferences (Increased $1,000 - fully staffed and sending 1,574 staff to KAA to meet Kansas Arbors Requirements) Conference & misc. training (Increased $1,000 - fully staffed and sending 800 staff to KAA to meet Kansas Arbors requirements ) Misc. training KRPA and KAA conference, must send staff to meet requirements for 2,800 certifications 2,000 Ads for temps and FT positions 200 Bids & specs listings 18,900 700 KRPA, KAA & NRPA memberships Trail maps, disc golf score cards, Application and Job Posting for 160 Recruitment Mow contract for 3 years ending after 2024 season. 2025 is the first year of 104,607 the 2 year extension. Misc. Work done by Contractors. I.e. broadleaf control at SF and Soccer 50,000 Complex, Restroom Cleaning 3,300 Daily uniforms for Park employees 2-way radios, Rental Equipment, Discontinue supplying port a potties during the summer and winter months at Brewer, Wollman, Hawthorn, V.A., and 3,000 Dougherty

2502 2502 2502

02795 Water 02795 Telephone 02795 Postage

6203 6206 6207

42,888 734 13

55,000 500 -

55,000 500 -

2502

02795 Lodging

6302

1,658

1,574

1,574

2502 2502

02795 Meals 02795 Parking/Tolls

6303 6305

441 40

1,200 -

1,200 -

2502 2502 2502 2502 2502 2502

02795 Registration 02795 Classified Advertising 02795 Legal Advertising 02795 Insurance 02795 Dues Memberships & Subs 02795 Medical Services

6403 6451 6453 6501 6601 6610

1,433 2,003 17,881 395 -

2,800 2,700 200 18,900 700 -

2,800 2,700 200 18,900 700 -

2502

02795 Printing/Copying Services

6617

145

160

160

2502

02795 Landscaping & Lawn Services

6618

95,810

104,607

104,607

2502 2502

02795 Other Professional Services 02795 Uniform Rental

6699 6704

51,198 2,888

50,000 4,000

50,000 4,000

2502

02795 Other Rental

6799

6,951

8,200

8,200

2502

02795 Building/Grounds M&R

6802

44,952

35,000

35,000

2502 2502

02795 Vehicle M&R 02795 Veh M&R - Garage Billing

6861 6863

4,234 4,901

6,000 -

6,000 -

Misc. contractual work such as electrical, plumbing, & prof. tree work (Cost 40,000 to remove trees, do plumbing and electrical work has raised substantially) Maintenance of fleet vehicles by city garage & shops as needed - Move moneys to parks Equipment and not use City shop when we can utilize parks mechanic. -

2502 2502 2502

02795 Other Equipment M&R 02795 Vehicle License Fees 02795 Sales Tax

6899 6902 6907

9,942 35 18

8,560 70 -

8,560 70 -

8,560 Maintenance & repair of misc. parks equipment by contractors and dealers 70 New Equipment and Enterprise Fleet -

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Page 164

Recreation Fund - Parks Division Description: The Parks Division is responsible for the maintenance of over forty city-owned properties ranging in size from very small to 98 acres, totaling over 424 acres. Maintenance responsibilities include sports fields, tennis courts, pickleball courts, basketball courts, splash pad, restrooms, picnic shelters, sidewalks, park signs, flower beds, trees, playground equipment, a disc golf course, batting cages, decorative fences, a campground, a shower house, the aquatic center, the boat ramp, irrigation systems, walking trails, parking lots, Haymarket Square, and lighting of various types at multiple sites.

Parks

2024 Actual

Revenue Total Contractual Services

$

336,395

2025 Adopted Budget $

355,171

2025 Projection $

355,171

2026 Approved Budget $

Notes

341,171

2502 2502 2502

Commodities 02795 Office Supplies 02795 Clothing & Uniforms 02795 Protective/Safety Apparel

7001 7101 7102

156 1,101 1,797

200 900 2,200

200 900 2,200

2502 2502

02795 Food 02795 General Medical Supplies

7201 7252

576 586

600 500

600 500

600 Food during extended shifts such as snow removal and special events 500 First aid kits

2502 2502 2502 2502 2502 2502 2502 2502 2502

02795 Building/Grounds Materials 02795 Gasoline 02795 Diesel Fuel 02795 Oil/Grease/Lubricants 02795 Vehicle Tires/Batteries 02795 Chemicals 02795 Concrete 02795 Gravel/Sand 02795 Safety Materials

7301 7302 7303 7304 7305 7307 7308 7310 7314

3,220 23,606 7,109 1,671 2,616 7,920 448 411 663

2,000 20,300 6,600 1,300 2,200 8,000 550 300 -

2,000 20,300 6,600 1,300 2,200 8,000 550 300 -

2,000 Construction/landscaping materials - plywood, shingles, posts, beams 20,300 Unleaded fuel for trucks and equipment (added 2000 from 7303) 6,600 Diesel fuel for trucks and equipment (moved $2000 to 7302) 1,300 Misc. oils for chainsaws, bar oil, fitting lubricants, etc. 2,200 Tires and batteries purchase for non-vehicle equipment 8,000 Fertilizers, pesticides, ice melt during winter 550 Bench pads, sidewalks, bleacher pads, etc. 300 For footing, parking areas, drives, etc. -

2502

02795 Equipment/Motor Repair Parts

7315

20,416

22,300

22,300

2502

02795 Tools

7317

2,100

2,500

2,500

2502 2502 2502

02795 Park Supplies 02795 Janitorial Supplies 02795 Other Operating Supplies

7318 7319 7399

30,875 4,084 1,309

31,700 4,000 1,500

31,700 4,000 1,500

Repair parts for all parks equipment to include Trucks, trailers, mowers, 28,300 tractors, trimmers, chainsaws, blowers, etc. $6000 Moved from 6861 Tools for park techs and parks mechanic such as drills, saws, wrenches, 2,100 hammers, sockets, etc. Supplies for grounds & facility maintenance. & overall park operations. Dog 31,700 waste bags, Playground Mulch 4,000 Toilet paper, tri-fold towels, disinfectant, trash bags, etc. 1,500 Any specific supplies needed for special tasks. i.e. jack for trailer

2502

02795 Non-Cap Other Equipment Total Commodities

7699 $

20,738 131,402 $

21,000 128,650 $

21,000 128,650 $

21,000 Misc. equip. such as trimmers, painters, playground replacement parts, etc. 134,050

$ $ $

$ 1,086,124 $ (1,068,367) $

$ 1,229,586 $ (1,205,386) $

$ 1,226,552 $ (1,206,552) $

2502

Capital Outlays 02795 Parks Equipment Total Capital Outlays Total Expenditures Revenue minus Expenditures

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8515

200 Park Supt., Foreman, and Mechanic 900 Coveralls, t-shirts for park staff 2,000 Steel toed boots, gloves, glasses, ear plugs, back supports, etc.

1,155,017 (1,132,017)

Page 165

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Recreation Fund FTEs - Parks Division Park Superintendent Park Foreman Park Technician Park Mechanic Temp - PT Park Laborer II Temp - PT Park Laborer I Total FTEs - Parks Division

Parks

2026 Adopted Budget 1.00 1.00 6.00 1.00 0.70 0.70 10.40

2024 Actual 387,749 8,915 29,143 855 426,662

2025 Adopted Budget 457,828 10,500 44,630 1,460 514,418

2025 Projection 457,828 10,500 44,630 1,460 514,418

2026 Adopted Budget 430,266 9,000 43,120 915 483,301

191,665 618,327

231,347 745,765

228,312 742,731

196,495 679,796

Salary $ Change Benefit $ Change 87,756 $ 39,681 $ (3,034) (31,117) $ (34,852)

Salary % Change 20.6% 0.0% -6.0%

Benefit % Change 20.7% -1.3% -15.1%

2024 Actual 1.00 1.00 6.00 1.00 0.50 0.50 10.00

Salary - Parks Division Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Parks Division Taxes & Benefits - Parks Division Total Salaries, Taxes & Benefits - Parks Div. Compare Years - Parks Division 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2502-02795 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 6.00 6.00 1.00 1.00 0.70 0.70 0.70 0.70 10.40 10.40

$ $ $

Notes: 2024 Adopted Budget is higher than 2023 due to vacancies in 2023 and salary adjustments up to 15% as of January 1, 2024.

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Page 166

City of Leavenworth, Kansas Streets Fund 2026 Approved Budget Streets (Special Highway) Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expense

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

1,160,227 30,556 1,190,783 $

1,141,110 196,751 323,259 1,661,119 $

1,144,970 98,891 395,787 1,639,648 $

1,144,970 249,897 158,026 1,552,893

$ $

737,143 282,995 219,656 18,968 1,258,763 $ (67,979) $

1,023,823 255,520 361,800 10,000 9,977 1,661,119 $ $

896,848 279,150 300,625 5,000 158,026 1,639,648 $ $

974,573 255,620 312,700 10,000 1,552,893 -

2026 Budget: Streets Fund Expenditures by Type

Personal Services $974,573 63%

Streets & Alley Maintenance

Sidewalks & Curbs

Traffic

$

1,144,970 53,458 158,026 1,356,454 $

-

$ $

757,387 200,200 211,050 1,168,637 $ 187,817 $

Total Streets Fund

$

196,439 196,439 $

1,144,970 249,897 158,026 1,552,893

75,929 39,780 77,500 193,209 $ (193,209) $

141,257 15,640 24,150 10,000 191,047 $ 5,392 $

974,573 255,620 312,700 10,000 1,552,893 -

2026 Budget: Streets Fund Expenditures by Division

Streets & Alley Maintenance $1,168,637 75%

Contractual Services $255,620 16%

Commodities $312,700 20% Capital Outlay $10,000 1%

Return to Table of Contents

2026 Approved Budget: Streets Fund by Division

Sidewalks & Curbs $191,047 12%

Traffic $193,209 13%

Page 167

Streets Fund Description: The Streets (Special Highway) Fund accounts for the activities of the street department and derives most of its revenues from a state fuel tax. The Streets Department is responsible for the management and maintenance of the streets, curbs, gutters, and storm drains in the City. It also maintains the street signs, traffic signals, and a street sweeping service. The mission of the Streets Department is to provide a safe, responsive, and effective road and street system. Streets & Alley Maintenance Division: The Streets and Alley Maintenance Division is responsible for the maintenance and repair of the City's streets and alleys, including patching and repaving small sections of road, and snow removal.

Streets & Alley Maintenance Revenue Intergovernmental Revenue 2304 04500 Highway Connecting Links 2304 04500 Motor Fuel Tax - State 2304 04500 Motor Fuel Tax - County Total Intergovernmental Revenue 2304 2304 2304 2304

2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

2304

Miscellaneous Revenue 04500 Motor Fuel Tax Refund 04500 Other - Miscellaneous 04500 Trans From General Fund 04500 Balance Forward Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 04500 Full Time 04500 Overtime 04500 Specialty Assignment Pay 04500 Longevity 04500 FICA Exp 04500 Health Insurance 04500 KPERS Exp 04500 Worker's Compensation 04500 Unemployment Insurance 04500 Automobile Allowance Total Personal Services Contractual Services 04500 Landfill Fees 04500 Telephone 04500 Commercial Travel 04500 Lodging 04500 Meals 04500 Mileage Reimbursement 04500 Parking/Tolls 04500 Registration 04500 Classified Advertising 04500 Legal Advertising

04500 Insurance

Return to Table of Contents

4202 4205 4206

2024 Actual

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

70,729 $ 1,007,251 82,248 1,160,227 $

70,700 $ 972,920 97,490 1,141,110 $

70,700 $ 976,420 97,850 1,144,970 $

70,700 State allocated funding for Hwy Maintenance 976,420 Distribution to Cities from State for special city highway fund 97,850 Distribution through the County from State for special city highway fund 1,144,970

$ $

222 532 754 $ 1,160,981 $

500 323,259 323,759 $ 1,464,869 $

500 395,787 396,287 $ 1,541,257 $

500 Sale of salt / scrap metal 52,958 Transfer from General Fund to cover budgeted deficit 158,026 211,484 1,356,454

$

410,910 20,476 4,475 32,404 127,260 45,698 17,827 424 1,650 661,124 $

532,025 17,000 3,000 1,200 42,482 141,396 53,922 18,337 552 2,100 812,014 $

482,000 17,000 3,000 1,200 37,400 141,396 52,300 9,310 552 2,100 746,258 $

6205 6206 6301 6302 6303 6304 6305 6403 6451 6453

2,242 684 1,718 600 141 3,939 192 -

2,500 2,200 200 200 100 50 3,000 500 100

2,500 2,200 200 200 100 50 3,000 500 100

6501

37,164

40,000

40,000

5870 5899 5901 5999

6101 6102 6105 6107 6108 6110 6111 6116 6120 6126

11.24 full-time employees: Operations Superintendent (0.5), Operations Assistant 495,192 Superintendent (0.74), Equipment Operators (9), Admin Clerk (1) 20,000 3,000 CDL Trainer 600 39,848 129,839 55,788 10,499 521 2,100 757,387 1,000 For disposal of debris such as concrete/asphalt millings 2,200 City issued cell phones For training classes 350 Overnight travel expense for training 200 Reimbursement of meals while at training 100 Reimbursement of fuel if driving personal vehicle to training 50 3,000 For mandatory certifications 500 For posting job vacancies 100 2024 Actual insurance expense $37,786 due to increase in premiums. 2025 budget 40,000 includes a 5% increase over 2024. Page 168

Streets Fund Description: The Streets (Special Highway) Fund accounts for the activities of the street department and derives most of its revenues from a state fuel tax. The Streets Department is responsible for the management and maintenance of the streets, curbs, gutters, and storm drains in the City. It also maintains the street signs, traffic signals, and a street sweeping service. The mission of the Streets Department is to provide a safe, responsive, and effective road and street system. Streets & Alley Maintenance Division: The Streets and Alley Maintenance Division is responsible for the maintenance and repair of the City's streets and alleys, including patching and repaving small sections of road, and snow removal.

Streets & Alley Maintenance 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

04500 Dues Memberships & Subs 04500 Medical Services 04500 Printing/Copying Services 04500 Contract Snow Removal 04500 Other Professional Services 04500 Equipment Rental Exp 04500 Uniform Rental 04500 Other Rental 04500 Building/Grounds M&R 04500 Veh M&R - Garage Billing 04500 Other Equipment M&R 04500 Vehicle License Fees Total Contractual Services Commodities 04500 Office Supplies 04500 Books/Magazines 04500 Other Office Supplies 04500 Clothing & Uniforms 04500 Protective/Safety Apparel 04500 Food 04500 De-Icer 04500 Building/Grounds Materials 04500 Gasoline 04500 Diesel Fuel 04500 Diesel Fuel 04500 Vehicular Repair Parts 04500 Chemicals 04500 Concrete

04500 04500 04500 04500 04500 04500 04500 04500 04500 04500 04500

6601 6610 6617 6660 6699 6702 6704 6799 6802 6863 6899 6902

2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 200 200 200 APWA membership 300 300 300 Hep B shots for employees 51 30,132 35,000 65,000 35,000 Contractors to remove snow 7,898 3,000 3,000 3,000 Yearly fire extinguisher inspections 506 1,000 1,000 1,000 Rental for auger or other small equipment we do not own 4,306 4,100 4,100 4,100 City issued uniforms cleaning service 300 300 300 1,910 146,081 107,800 107,800 107,800 355 1,000 1,000 1,000 Repairs on generator/tow behind air compressor 138 $ 238,056 $ 201,550 $ 231,550 $ 200,200

7001 7004 7099 7101 7102 7201 7299 7301 7302 7303 7305 7306 7307 7308

601 16 2,806 452 5,080 920 37,389 209 21,609 23,090 43 23 10,766 -

850 1,000 3,400 1,800 75,000 18,300 25,000 5,000 5,000

850 1,000 3,400 1,800 50,000 18,300 25,000 5,000 5,000

Asphalt 7309 Gravel/Sand 7310 Gravel/Sand 7311 Safety Materials 7314 Equipment/Motor Repair Parts 7315 Tools 7317 Other Operating Supplies 7399 Other Operating Supplies 7401 Other Operating Supplies 7605 Non-Cap Street Equipment 7616 Non-Cap Other Equipment 7699

24,901 459 246 146 13,993 1,124 9,961 187 847 2,750 1,632

65,000 5,000 1,500 4,200 35,000 -

65,000 5,000 1,500 4,200 25,000 -

Return to Table of Contents

850 Copy paper, pens, notepads and any other office supplies needed 1,000 Hats with City Logo 3,400 Safety vests/t-shirts/ear plugs/glasses 1,800 To feed crews during snow removal 50,000 Di -icing materials 18,300 25,000 5,000 Mosquito tablets. Weed killer 5,000 To repair curbing, sidewalks or streets To repair streets. Asphalt expenses will increase due to use of new paving 65,000 machine. 5,000 Sand for sand bags when needed. Gravel to maintain a few gravel alleys 1,500 Repairs on chainsaws/blowers/concrete saws 4,200 25,000 Barricades/cones/job blocks Page 169

Streets Fund Description: The Streets (Special Highway) Fund accounts for the activities of the street department and derives most of its revenues from a state fuel tax. The Streets Department is responsible for the management and maintenance of the streets, curbs, gutters, and storm drains in the City. It also maintains the street signs, traffic signals, and a street sweeping service. The mission of the Streets Department is to provide a safe, responsive, and effective road and street system. Streets & Alley Maintenance Division: The Streets and Alley Maintenance Division is responsible for the maintenance and repair of the City's streets and alleys, including patching and repaving small sections of road, and snow removal.

Streets & Alley Maintenance Total Commodities 2304

Miscellaneous Expense 04500 General Reserves Total Miscellaneous Expense Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual $ 159,249

9399 $ $ $

1,058,429 102,553

2025 Adopted Budget $ 246,050

$ $ $

2026 Approved 2025 Projection Budget $ 211,050 $ 211,050

9,977 9,977 $ 1,269,590 $ 195,278 $

158,026 158,026 $ 1,346,884 $ 194,373 $

Notes

1,168,637 187,817

Page 170

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Streets Fund FTEs - Streets & Alley Maintenance

Streets & Alley Maintenance 2304-04500 2024 Actual 2025 Adopted Budget 2025 Projection

Operations Superintendent (25% Garage, 25% Refuse) Operations Assistant Superintendent (74% Streets, 26% refuse) Street Foreman Equipment Operator Steets Laborer Administrative Clerk Total FTEs - Streets & Alley Maintenance Div. Salary - Streets & Alley Maintenance Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Streets & Alley Maintenance Taxes & Benefits - Streets & Alley Maintenance Total Salaries, Taxes & Benefits - Streets & Alley Compare Years - Streets & Alley Maintenance 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

2026 Adopted Budget

0.50

0.50

0.50

0.50

1.00 10.00 1.00 12.50

1.00 9.00 1.00 11.50

0.74 9.00 1.00 11.24

0.74 8.00 1.00 1.00 11.24

2024 Actual 410,910 20,476 4,475 435,861

2025 Adopted Budget 532,025 17,000 3,000 1,200 553,225

2025 Projection 482,000 17,000 3,000 1,200 503,200

2026 Adopted Budget 495,192 20,000 3,000 600 518,792

225,262 661,124

258,789 826,780

243,058 746,258

238,595 757,387

Salary $ Change Benefit $ Change 117,363 $ 33,527 (50,025) $ (15,731) (34,433) $ (20,194)

Salary % Change 26.9% -9.0% -6.2%

Benefit % Change 14.9% -6.1% -7.8%

Notes: 2025 added 74% of Operations Assistant Superintendent and eliminated Street Foreman position.

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Page 171

Streets Fund - Traffic Division Description: The Traffic Division accounts for the expenditures associated with the maintenance and upkeep of all of the City's traffic signals, including the electric bills for those signals. The Traffic Division also provides road signage.

Traffic Revenue Miscellaneous Revenue 2304 04510 Insurance Proceeds 2304 04510 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

2304 2304 2304 2304 2304 2304 2304

Expenditures Personal Services 04510 Full Time 04510 Overtime 04510 FICA Exp 04510 Health Insurance 04510 KPERS Exp 04510 Worker's Compensation 04510 Unemployment Insurance Total Personal Services

2024 Actual

5865 5899

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

$

$ $

29,802 $ 29,802 $ 29,802 $

-

$

46,542 3,185 3,728 16,077 5,109 1,330 49 76,019 $

48,101 2,500 3,871 16,758 4,913 1,805 51 77,998 $

48,101 2,500 3,871 16,758 4,913 900 51 77,093 $

49,059 1 full-time Traffic Control Technician. 3,200 3,998 12,882 5,597 1,141 52 75,929

6101 6102 6108 6110 6111 6116 6120

$ $

-

$ $

-

Notes

Sale of scrap material

2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

Contractual Services 04510 Electricity 04510 Telephone 04510 Postage 04511 Lodging 04510 Meals 04510 Mileage Reimbursement 04510 Registration 04510 Legal Advertising 04510 Dues Memberships & Subs 04510 Printing/Copying Services

6201 6206 6207 6302 6303 6304 6403 6453 6601 6617

16,735 115 407 52 50 1,350 -

17,000 120 150 100 250 1,400 900 -

17,000 120 150 100 250 1,400 900 -

17,000 Switch to LEDs as available. Should help hold the line on costs. 120 City cellphone 150 For mailing traffic signal controllers in for repair 100 Reimbursement while at training 250 Reimbursement for attending training 1,400 For mandatory certifications 900 OGL Program and IMSA membership -

2304 2304

04510 Other Professional Services 04510 Uniform Rental

6699 6704

22,509 287

16,000 360

16,000 360

16,000 Contractors to repair electrical on traffic signals/repair on city owned street lights 360 City issued uniform cleaning service

6861 6863 6899 6902

3,413 20 44,939 $

2,000 1,500 39,780 $

2,000 1,500 39,780 $

2,000 Reduced from 8500 to 2000. New truck in 2024 so repairs should be limited. 1,500 39,780

-

100

100

2304 2304 2304 2304

2304

04510 Vehicle M&R 04510 Veh M&R - Garage Billing 04510 Other Equipment M&R 04510 Vehicle License Fees Total Contractual Services Commodities 04510 Office Supplies

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$

7001

100 Note pads for all the traffic signal cabinets Page 172

Streets Fund - Traffic Division Description: The Traffic Division accounts for the expenditures associated with the maintenance and upkeep of all of the City's traffic signals, including the electric bills for those signals. The Traffic Division also provides road signage.

Traffic 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304 2304

2304 2304

04510 Clothing & Uniforms 7101 04510 Protective/Safety Apparel 7102 04510 Gasoline 7302 04510 Diesel Fuel 7303 04510 Oil/Grease/Lubricants 7304 04510 Chemicals 7307 04510 Concrete 7308 04510 Street Sign Materials 7312 04510 Safety Materials 7314 04510 Equipment/Motor Repair Parts 7315 04510 Tools 7317 04510 Signal Supplies 7385 04510 Other Operating Supplies 7399 04510 Non-Cap Other Equipment 7699 04510 Purchasing Card Default 7999 Total Commodities Capital Outlays 04510 Streets Equipment 04510 Other Equipment Total Capital Outlays Total Expenditures Revenue minus Expenditures

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2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 100 100 100 Hats with City logo 150 700 700 700 Safety vests/gloves/ear plugs/glasses 63 4,131 2,100 2,100 2,100 Bucket truck fuel 185 1,000 1,000 1,000 Installation of traffic signals poles 29,007 30,000 30,000 30,000 Street sign fabrication 103 1,087 3,191 1,500 1,500 1,500 15,358 30,000 30,000 30,000 Anything related to traffic signal repairs. 4,382 12,000 12,000 12,000 Traffic paint for striping streets 2,750 $ 60,407 $ 77,500 $ 77,500 $ 77,500

8516 8599 $ $ $

18,968 18,968 $ 200,334 $ (170,532) $

$ 195,278 $ (195,278) $

$ 194,373 $ (194,373) $

193,209 (193,209)

Page 173

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Streets Fund FTEs - Traffic Division Traffic Control Technician Total FTEs - Traffic Division

Traffic

2026 Adopted Budget 1.00 1.00

2024 Actual 46,542 3,185 49,727

2025 Adopted Budget 48,101 2,500 50,601

2025 Projection 48,101 2,500 50,601

2026 Adopted Budget 49,059 3,200 52,259

26,292 76,019

27,398 77,998

26,493 77,093

23,670 75,929

Benefit $ Change 873 $ 1,106 $ (905) 1,658 $ (3,728)

Salary % Change 1.8% 0.0% 3.3%

Benefit % Change 4.2% -3.3% -13.6%

2024 Actual 1.00 1.00

Salary - Traffic Division Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Traffic Division Taxes & Benefits - Traffic Division Total Salaries, Taxes & Benefits - Traffic Div. Compare Years - Traffic Division 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2304-04510 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00

Salary $ Change $ $ $

Notes:

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Page 174

Streets Fund - Sidewalks & Curbs Description: The Sidewalks & Curbs Division accounts for expenditures associated with constructing new sidewalks and curbs throughout the City. The funding for this division comes from the County Wide Sales Tax Fund. There are two full-time employees in the Sidewalks & Curbs Division. This division was created in 2025 so that the City would have 2 full-time people focused on Sidewalks and Curbs. The amount transferred from the County Wide Sales Tax Fund reduces the funds available in the Streets Capital Projects Fund for Sidewalk and Curb Projects.

Sidewalks & Curbs

2024 Actual

Revenue Miscellaneous Revenue 2304 04515 Trans From Countywide Tax Fund5906 Total Miscellaneous Revenue Total Revenue

2304 2304 2304 2304 2304 2304

2304 2304 2304 2304 2304 2304 2304 2304

2304 2304 2304 2304 2304 2304 2304 2304

Expenditures Personal Services 04515 Full Time 04515 FICA Exp 04515 Health Insurance 04515 KPERS Exp 04515 Worker's Compensation 04515 Unemployment Insurance Total Personal Services

-

$

-

$

-

$

-

6101 6108 6110 6111 6116 6120

Contractual Services 04515 Landfill Fees 04515 Telephone 04515 Classified Advertising 04515 Planning/Design 04515 Other Professional Services 04515 Equipment Rental Exp 04515 Uniform Rental 04515 Sidewalk Curb & Gutter M&R Total Contractual Services

6205 6206 6451 6605 6699 6702 6704 6858

Commodities 04515 Office Supplies 04515 Protective/Safety Apparel 04515 Concrete 04515 Asphalt 04515 Gravel/Sand 04515 Tools 04515 Other Operating Supplies 04515 Non-Cap Street Equipment Total Commodities

7001 7102 7308 7309 7310 7317 7399 7616

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$ $ $

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $ $

196,251 $ 196,251 $ 196,251 $

98,391 $ 98,391 $ 98,391 $

196,439 Transfer from County Wide Sales Tax Fund 196,439 196,439

$

77,513 5,930 39,998 7,527 2,766 78 133,810 $

46,000 3,450 18,000 5,000 1,000 46 73,496 $

96,174 2 full-time employees (2 equipment operators) $20 and $25/hour 7,357 25,335 10,300 1,995 96 141,257

$

1,000 240 300 1,000 1,000 550 100 10,000 14,190 $

500 120 150 500 500 1,000 50 5,000 7,820 $

1,000 Dumping fees are increasing 240 300 If a position is vacant in 2026 1,000 1,000 2,000 Will need to rent equipment on occasion if streets is busy. 100 10,000 Localized patching/possible mud jacking. Replacement under (7308). 15,640

$

50 500 20,000 10,000 5,000 500 200 2,000 38,250 $

25 250 7,700 1,250 1,500 250 100 1,000 12,075 $

50 500 Knee pads, gloves and goggles 15,400 550' of sidewalk and 650' of curb at $220/cy for concrete 2,500 Limited patching in front of curb 3,000 Under sidewalk and curb 500 Tools/forms needed for both sidewalk and curb projects 200 TBD 2,000 Estimate going into 2026 24,150

Page 175

Streets Fund - Sidewalks & Curbs Description: The Sidewalks & Curbs Division accounts for expenditures associated with constructing new sidewalks and curbs throughout the City. The funding for this division comes from the County Wide Sales Tax Fund. There are two full-time employees in the Sidewalks & Curbs Division. This division was created in 2025 so that the City would have 2 full-time people focused on Sidewalks and Curbs. The amount transferred from the County Wide Sales Tax Fund reduces the funds available in the Streets Capital Projects Fund for Sidewalk and Curb Projects.

Sidewalks & Curbs Capital Outlays 2304 04515 Streets Equipment Total Capital Outlays Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual 8516 $ $ $

-

2025 Adopted Budget

$ $ $

2025 Projection

10,000 10,000 $ 196,251 $ -

2026 Approved Budget

5,000 5,000 $ 98,391 $ $

Notes

10,000 Estimate going into 2026 10,000 191,047 5,392

Page 176

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Streets Fund FTEs - Sidewalks & Curbs Equipment Operator Total FTEs - Sidewalks & Curbs

Sidewalks & Curbs 2024 Actual

Salary - Sidewalks & Curbs Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Sidewalks & Curbs

2026 Adopted Budget 2.00 2.00

-

2025 Adopted Budget 77,513 77,513

2025 Projection 46,000 46,000

2026 Adopted Budget 96,174 96,174

-

56,297 133,810

27,496 73,496

45,083 141,257

Salary $ Change Benefit $ Change 77,513 $ 56,297 (31,513) $ (28,801) 18,661 $ (11,214)

Salary % Change 0.0% 0.0% 100.0%

Benefit % Change 0.0% 0.0% 100.0%

2024 Actual

Taxes & Benefits - Sidewalks & Curbs Total Salaries, Taxes & Benefits - Sidewalks Compare Years - Sidewalks & Curbs 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

-

2304-04515 2025 Adopted Budget 2025 Projection -

$ $ $

Notes: The 2025 Adopted Budget includes a new division in the Streets Fund called Sidewalks & Curbs. Two (2) Full Time Equipment Operators were added to this division. They will be dedicated to improving and replacing sidewalks and gutters, primarily downtown. The funding source for this division is the CIP Sales Tax Fund. The amount transferred to the Streets Capital Projects Fund for sidewalks and curbs is reduced by the amount transferred to the Sidewalk and Curbs division.

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Page 177

City of Leavenworth, Kansas Convention and Visitors Bureau (CVB) Fund 2026 Approved Budget CVB Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

$ 838,721 8,235 24,939 871,895 $

$ 700,000 12,000 23,500 668,912 1,404,412 $

$ 800,000 12,000 23,500 823,996 1,659,496 $

800,000 12,000 35,000 732,299 1,579,299

$ $

231,584 494,724 4,621 730,929 $ 140,966 $

249,643 480,200 10,200 664,369 1,404,412 $ $

249,548 617,450 10,200 50,000 732,299 1,659,496 $ $

242,467 691,900 10,200 634,732 1,579,299 -

2026 Budget: CVB Fund Expenditures by Type

CVB $

City Festival

Total CVB Fund

$

$ 800,000 732,299 1,532,299 $

$ 12,000 35,000 47,000 $

800,000 12,000 35,000 732,299 1,579,299

$ $

227,917 390,200 10,200 634,732 1,263,049 $ 269,250 $

14,550 301,700 316,250 $ (269,250) $

242,467 691,900 10,200 634,732 1,579,299 -

2026 Budget: CVB Fund Expenditures by Division

CVB $1,263,049 80%

General Reserves $634,732 40% Personal Services $242,467 15%

Commodities $10,200 1% Contractual Services $691,900 44%

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2026 Approved Budget: CVB Fund by Division

City Festival $316,250 20%

Page 178

Convention & Visitors Bureau (CVB) Fund Description: The CVB Fund accounts for the activities of the tourism department. To fund this department, the City Commission authorized a transient guest tax (TGT) of eight percent( 8%) of gross receipts derived from overnight sleeping accommodations within City limits. The CVB Fund is comprised of two divisions, the Convention and Visitors Bureau and the City Festival Division. Convention & Visitors Bureau: The CVB Division is the official Destination Marketing Organization for the City. It is responsible for promoting our community as an attractive travel destination and enhancing its public image as a dynamic place to live and work. The CVB staff is prepared to help visitors, residents, tour operators, and meeting and convention planners prepare for their visit to the City of Leavenworth.

Convention & Visitors Bureau Revenue Intergovernmental Revenue 2113 13075 Transient Guest Tax Total Intergovernmental Revenue

2113 2113

Miscellaneous Revenue 13075 Other - Miscellaneous 13075 Balance Forward Total Miscellaneous Revenue Total Revenue

4209

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$ $

838,721 $ 838,721 $

700,000 $ 700,000 $

800,000 $ 800,000 $

800,000 800,000

$ $

1,069 1,069 $ 839,790 $

668,912 668,912 $ 1,368,912 $

823,996 823,996 $ 1,623,996 $

732,299 732,299 1,532,299

$

145,558 11,076 230 11,750 32,475 16,197 125 153 720 218,285 $

148,360 18,568 290 12,861 38,527 16,324 146 167 900 236,143 $

148,360 18,568 290 12,861 38,527 16,324 51 167 900 236,048 $

5899 5999

Notes

Expenditures Personal Services

2113 2113 2113 2113 2113 2113 2113 2113 2113

13075 Full Time 13075 Part Time 13075 Longevity 13075 FICA Exp 13075 Health Insurance 13075 KPERS Exp 13075 Worker's Compensation 13075 Unemployment Insurance 13075 Automobile Allowance Total Personal Services

6101 6104 6107 6108 6110 6111 6116 6120 6126

2.20 full-time employees: Assistant City Manager (0.2), CVB Manager (1), Tourism 152,293 Services Coordinator (1) 17,771 Admin Clerk (0.5) 290 13,101 24,945 18,341 105 171 900 ACM Auto Allowance (portion) 227,917

2113

Contractual Services 13075 Telephone

6206

115

120

120

2113

13075 Postage

6207

1,718

2,700

2,700

2113 2113 2113 2113 2113 2113

13075 13075 13075 13075 13075 13075

6301 6302 6303 6304 6305 6306

1,209 3,321 1,305 159 -

3,500 5,000 2,000 100 100 250

3,500 5,000 2,000 100 100 250

120 CVB Manager cell phone Mailing visitor guidebooks per request to other CVBs, travels centers, chambers of 2,700 commerce, anticipated slight increase as postage rates rise Tradeshows and annual conventions to attract tours to Leavenworth (4 flights, 2 3,500 will be driven to) 5,000 Tradeshows, annual conventions, and state wide meetings 2,000 Tradeshows, annual conventions, and state wide meetings 100 Used if the CVB van is unavailable 100 Parking/tolls 250 Vehicle rental when needed at conferences

20,000 9,200

Includes 2025 estimated expenses from hosting large Omihachiman delegation in Leavenworth and City delegation travel to Wagga Wagga, Australia. Also includes 8,000 group tours, media visits, and industry group meetings 9,200 Registration for tradeshows, education, events

2113 2113

Commercial Travel Lodging Meals Mileage Reimbursement Parking/Tolls Vehicle Rental

13075 Group Travel 13075 Registration

Return to Table of Contents

6308 6403

6,395 8,825

8,000 9,200

Page 179

Convention & Visitors Bureau (CVB) Fund Description: The CVB Fund accounts for the activities of the tourism department. To fund this department, the City Commission authorized a transient guest tax (TGT) of eight percent( 8%) of gross receipts derived from overnight sleeping accommodations within City limits. The CVB Fund is comprised of two divisions, the Convention and Visitors Bureau and the City Festival Division. Convention & Visitors Bureau: The CVB Division is the official Destination Marketing Organization for the City. It is responsible for promoting our community as an attractive travel destination and enhancing its public image as a dynamic place to live and work. The CVB staff is prepared to help visitors, residents, tour operators, and meeting and convention planners prepare for their visit to the City of Leavenworth.

Convention & Visitors Bureau

2025 Adopted Budget 500

2025 Projection 500

2026 Approved Notes Budget 500 Classified ads for vacant positions Includes 2026 World Cup marketing increase. Also regular marketing, billboards, 130,000 digital online, magazines, TV, radio, Facebook, and SEM 1,500 Auto insurance CVB Van Memberships in TIAK, ABA, STC, BIG, Sports KS, Tour KS, Meet KS, KCRDA, NEKS, 8,000 and KCAHTA 500 Legal trademarks (fee and attorney work) every 5 years. Printing of flyers, posters, profile sheets etc. Moving $2,000 to 6917 for 6,000 accounting clarity for promotional items and displays. 500 Food for hosted meetings 250 Website domain name, mail box assistance from vendor

2113

13075 Classified Advertising

6451

2024 Actual 709

2113 2113

13075 Promotional Advertising 13075 Insurance

6452 6501

83,852 1,490

85,250 1,300

98,500 1,300

2113 2113

13075 Dues Memberships & Subs 13075 Legal Services

6601 6602

6,570 -

8,000 500

8,000 500

2113 2113 2113

13075 Printing/Copying Services 13075 Food Services Exp 13075 IT Services

6617 6619 6623

1,253 -

6,000 500 250

6,000 500 250

2113 2113 2113

13075 Other Professional Services 13075 Software Rental 13075 Exhibits

6699 6703 6705

20,422 2,558 9,000

17,500 1,300 -

24,500 1,300 -

2113 2113 2113

13075 Meetings, Events, Sponsorships 6707 13075 Other Rental 6799 13075 Office Equipment M&R 6852

3,552 -

5,000 -

15,000 -

2113

13075 Vehicle M&R

6861

38

2,000

2,000

2113 2113 2113

13075 Software Maintenance 13075 Veh M&R - Garage Billing 13075 Vehicle License Fees

6862 6863 6902

111 -

1,500 30

1,500 30

Webhosting, DataFy data analytics (moving to PlacerAI in 2025 for better data for 27,000 $13k annual), Smith Travel Research Leavenworth hotel annual data 3,000 Mail Chimp, Canva, Adobe, etc. 7,750 Traveling Vietnam Wall Exhibit TIAK meetings, Day on the Hill, KTC events, Group Travel Family Tradeshows, 20,000 World Cup 26 As needed As needed CVB van purchased in 2016; requiring increased maintenance. Will significantly go 200 down with new van purchase Adobe $720 annual ($60 per month) and Adobe Creative Cloud $700 annual design 1,500 portion, $50 website renewal 30 CVB Van

60,000 -

$5,000 5 Mile Creek Clean Up grants, $30,000 annual grants for tourism events, and $30,000 grants for World Cup-related tourism events for 2026. 2025 estimated includes $15,000 additional for 2026 World Cup events for a total of 60,000 $45,000 new grant funding for World Cup in 2025/2026. -

2113 2113

13075 Grant Payments 13075 Employee Activities

6904 6916

39,831 2,784

35,000 -

2113

13075 Other Operating Expenses

6917

5,197

7,000

7,000

2113

13075 Sponsorships

6922

964

5,000

5,000

2113

13075 Street Closure Events

6924

-

5,500

5,500

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$50k additional in 2026 anticipated for rebranding (remove Centennial Bridge and trademarked American Flag). Meeting items, badge holders, promotional 57,000 items/pens, booth displays, parade decorations for van, van wrap Sponsorships for Main Street and other regular events in addition to sponsorship for 2026 World Cup activities and events or marketing campaigns led by local 30,000 organizations. City's cost of street closure events including police overtime when Commission 5,500 approved Page 180

Convention & Visitors Bureau (CVB) Fund Description: The CVB Fund accounts for the activities of the tourism department. To fund this department, the City Commission authorized a transient guest tax (TGT) of eight percent( 8%) of gross receipts derived from overnight sleeping accommodations within City limits. The CVB Fund is comprised of two divisions, the Convention and Visitors Bureau and the City Festival Division. Convention & Visitors Bureau: The CVB Division is the official Destination Marketing Organization for the City. It is responsible for promoting our community as an attractive travel destination and enhancing its public image as a dynamic place to live and work. The CVB staff is prepared to help visitors, residents, tour operators, and meeting and convention planners prepare for their visit to the City of Leavenworth.

2024 Actual $ 201,379

2025 Adopted Budget $ 213,100

Commodities 13075 Office Supplies 7001 13075 Books/Magazines 7002 13075 Other Office Supplies 7099 13075 Clothing & Uniforms 7101 13075 Food 7201 13075 Gasoline 7302 13075 Other Operating Supplies 7399 13075 Non-Cap Furniture/Furnishings 7402

917 36 1 211 280 861 2,106 138

1,300 200 1,150 500 1,250 5,000 -

1,300 200 1,150 500 1,250 5,000 -

1,300 Paper, ink, binders, file folders etc. 200 Tourism related books and subscriptions 1,150 CVB logo clothing 500 CVB meetings, office meetings, 1,250 CVB van gas 5,000 Table covers, banners, tradeshow booth decorations -

13075 Non-Cap Software 13075 Non-Cap IT Equipment 13075 Non-Cap Other Equipment Total Commodities

70 4,621 $

800 10,200 $

800 10,200 $

Previously used for Adobe costs (consolidated into 6862 software maintenance) 800 Computers, printers, etc. 10,200

Convention & Visitors Bureau Total Contractual Services

2113 2113 2113 2113 2113 2113 2113 2113

2113 2113 2113

2113

2113

Capital Outlays 13075 Vehicles Total Capital Outlays Miscellaneous 13075 General Reserves Total Miscellaneous Total Expenditures Revenue minus Expenditures

Return to Table of Contents

7405 7406 7699 $

8401

2026 Approved 2025 Projection Budget $ 280,350 $ 390,200

$

-

$

-

$

50,000 50,000 $

$ $ $

424,284 415,506

$ $ $

664,369 664,369 $ 1,123,812 $ 245,100 $

732,299 732,299 $ 1,308,896 $ 315,100 $

9399

-

Notes

Purchase new CVB Van in 2025

634,732 1 year reserves. Revenue is highly dependent on economic conditions 634,732 1,263,049 269,250

Page 181

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Convention and Visitors Bureau Fund CVB FTEs - CVB Assistant City Manager (40% Eco Devo Division, 40% City Manager Division) CVB Manager Tourism Services Coordinator Administrative Clerk Total FTEs - CVB Division Salary - CVB Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - CVB Taxes & Benefits - CVB Total Salaries, Taxes & Benefits - CVB Division Compare Years - CVB 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

2113-13075 2025 Adopted Budget 2025 Projection

2024 Actual

2026 Adopted Budget

0.20 1.00 1.00 0.50 2.70

0.20 1.00 1.00 0.50 2.70

0.20 1.00 1.00 0.50 2.70

0.20 1.00 1.00 0.50 2.70

2024 Actual 145,558 11,076 230 156,864

2025 Adopted Budget 148,360 18,568 290 167,218

2025 Projection 148,360 18,568 290 167,218

2026 Adopted Budget 152,293 17,771 290 170,354

61,420 218,285

68,925 236,143

68,830 236,048

57,563 227,917

Salary $ Change Benefit $ Change 10,353 $ 7,505 $ (95) 3,136 $ (11,362)

Salary % Change 6.6% 0.0% 1.9%

Benefit % Change 12.2% -0.1% -16.5%

Notes:

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Page 182

Convention & Visitors Bureau (CVB) Fund - City Festival Division Description: 2025 will be the fifth (5th) year that the City hosts Camp Leavenworth, its annual family-friendly City Festival. The City Festival division does not have any employees. When City employees work at the festival, their hours are allocated from their home department to the City Festival Division.

City Festival Revenue Charges for Services 2113 13077 Admission Fees 2113 13077 Other Rentals Total Charges for Services

2113 2113

2113 2113 2113 2113 2113 2113 2113 2113

2113 2113 2113 2113 2113 2113 2113 2113 2113

2113 2113

Miscellaneous Revenue 13077 Sponsorships 13077 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 13077 Full Time 13077 Overtime 13077 FICA Exp 13077 Health Insurance 13077 KPERS Exp 13077 KP&F Exp 13077 Worker's Compensation 13077 Unemployment Insurance Total Personal Services Contractual Services 13077 Promotional Advertising 13077 Dues Memberships & Subs 13077 Legal Services 13077 Financial Services 13077 Printing/Copying Services 13077 Landscaping & Lawn Services 13077 Towing Services 13077 Other Professional Services 13077 Sales Tax

13077 Other Operating Expenses 13077 Bank Charges Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

5610 5699

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

4,760 $ 3,475 8,235 $

6,000 $ 6,000 12,000 $

6,000 $ 6,000 12,000 $

6,000 6,000 Stripe sales pre-festival (vendor deposits, rentals) 12,000

$ $

14,850 9,020 23,870 $ 32,105 $

8,500 15,000 23,500 $ 35,500 $

8,500 15,000 23,500 $ 35,500 $

20,000 15,000 35,000 47,000

$

7,912 903 387 2,578 435 988 88 8 13,299 $

4,000 5,500 500 2,000 700 800 13,500 $

4,000 5,500 500 2,000 700 800 13,500 $

8,000 2,000 City staff overtime 400 2,600 450 1,000 90 10 14,550

6452 6601 6602 6603 6617 6618 6630 6699 6907

17,626 790 924 1,843 4 600 68,520 787

800 71,302 1,300

800 71,302 1,300

6917 6918

201,616 636 293,346 $ 306,645 $ (274,541) $

193,698 267,100 $ 280,600 $ (245,100) $

263,698 337,100 $ 350,600 $ (315,100) $

5875 5899

6101 6102 6108 6110 6111 6115 6116 6120

$ $ $

18,000 800 1,000 2,000 600 73,000 O'Neill Contract 1,300 Retail and liquor sales tax Bands and other entertainment, equip rentals like fencing, generator, scissors lift, 205,000 fireworks, etc., tree trimming, State liquor permit, etc. 301,700 316,250 (269,250)

Page 183

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Convention and Visitors Bureau Fund FTEs - City Festival None Total FTEs - City Festival

City Festival 2024 Actual

2026 Adopted Budget -

7,912 903 8,815

2025 Adopted Budget 4,000 5,500 9,500

2025 Projection 4,000 5,500 9,500

2026 Adopted Budget 8,000 2,000 10,000

4,484 13,299

4,000 13,500

4,000 13,500

4,550 14,550

Benefit $ Change 685 $ (484) $ 500 $ 550

Salary % Change 7.8% 0.0% 5.3%

Benefit % Change -10.8% 0.0% 13.8%

-

Salary - City Festival Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - City Festival

2024 Actual

Taxes & Benefits Total Salaries, Taxes & Benefits - City Festival Compare Years - City Festival 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2113-13077 2025 Adopted Budget 2025 Projection -

Salary $ Change $ $ $

Notes: The City Festival Division does not have any employees. The salary amounts in the City Festival Division result from employees from other departments coding the hours they work at the festival to this division. Benefits are allocated to the City Festival Division based on number of hours worked.

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Page 184

City of Leavenworth, Kansas Probation Fund (2117) 2026 Approved Budget Probation Fund Summary Budget 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue (Liquor Tax) Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

90,190 93,832 4,601 188,623 $

94,700 121,400 86,586 302,686 $

91,000 96,500 107,247 294,747 $

91,000 104,000 85,607 280,607

$ $

164,685 22,740 6,495 193,920 $ (5,297) $

172,038 31,470 7,600 91,577 302,686 $ $

165,990 34,750 8,400 85,607 294,747 $ $

179,382 25,050 8,400 67,775 280,607 -

2026 Budget: Probation Fund Expenditures by Type

Personal Services $179,382 64%

General Reserves $67,775 24%

Contractual Services $25,050 9%

Commodities $8,400 3%

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Page 185

Probation Fund Description: The Probation Fund accounts for the City's probation services. Resources are generated from one-third (1/3) of the state liquor tax and user fees. The City has a contract with the city of Lansing to provide probation services. Payment from that city is an additional revenue source. Probation Services supports the mission of the Municipal Court in a manner that enhances fairness and integrity of the Court's decision, promotes accountability and responsiveness in the enforcement of the Court's orders, and advances public trust. The mission of Probation Services is to reduce recidivism by providing evidence-based interventions, treatment programs, and supervision techniques.

Probation Fund Revenue Intergovernmental Revenue 2117 17042 Liquor Tax Total Intergovernmental Revenue Charges for Services 17042 AIS Fees

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

90,190 $ 90,190 $

94,700 $ 94,700 $

91,000 $ 91,000 $

91,000 Based on liquor sales 91,000

5493

9,450

12,000

10,000

4204

$ $

Notes

2117

17042 Testing Fees

5494

11,474

18,900

12,000

10,000 Fees $150 charged to those taking the alcohol/drug class Individuals pay $30 for testing fees (up from $20 in 2024) to cover increased cost 14,000 of urinalysis supplies.

2117 2117

17042 ADSAP Fees 17042 City Probation Services

5495 5497

8,320 54,118

20,000 57,000

9,000 55,000

Restricted funds per state statute. Alcohol/drug assessment $150 paid per client 10,000 for in office evaluation, offsetting provider expense in line 6626. 57,000 Lansing clients account for around 30% of cases.

2117

17042 Probation Admin Fees Total Charges for Services

5499 $

10,470 93,832 $

13,500 121,400 $

10,500 96,500 $

13,000 Clients pay $75 for probation participation (up from $60 in 2024). 104,000

$ $

4,591 10 4,601 $ 188,623 $

86,586 86,586 $ 302,686 $

107,247 107,247 $ 294,747 $

85,607 85,607 280,607

$

112,978 185 8,153 27,866 11,468 113 107 2,135 930 750 164,685 $

93,571 23,824 490 9,018 33,467 11,447 103 117 172,038 $

94,000 23,824 300 8,200 28,000 11,500 56 110 165,990 $

90,255 2.05 employees: Municipal Court Clerk Supervisor (0.05), Probation Officer (2), 24,479 1 PT Employee, Probation Clerk 8,777 43,468 12,288 44 71 Car allowance - travel to other cities 179,382

2117

2117 2117 2117 2117

Miscellaneous Revenue 17042 Other Fin Source - Lease 17042 Deposits Short & Over 17042 Other - Miscellaneous 17042 Balance Forward Total Miscellaneous Revenue Total Revenue

5894 5896 5899 5999

Expenditures Personal Services

2117 2117 2117 2117 2117 2117 2117 2117 2117 2117 2117

17042 Full Time 6101 17042 Part Time 6104 17042 Longevity 6107 17042 FICA Exp 6108 17042 Health Insurance 6110 17042 KPERS Exp 6111 17042 Worker's Compensation 6116 17042 Unemployment Insurance 6120 17042 Sick Leave Reimbursement 6122 17042 Vacation Leave Reimbursement 6123 17042 Automobile Allowance 6126 Total Personal Services Contractual Services

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Page 186

Probation Fund Description: The Probation Fund accounts for the City's probation services. Resources are generated from one-third (1/3) of the state liquor tax and user fees. The City has a contract with the city of Lansing to provide probation services. Payment from that city is an additional revenue source. Probation Services supports the mission of the Municipal Court in a manner that enhances fairness and integrity of the Court's decision, promotes accountability and responsiveness in the enforcement of the Court's orders, and advances public trust. The mission of Probation Services is to reduce recidivism by providing evidence-based interventions, treatment programs, and supervision techniques.

Probation Fund

2025 Adopted Budget 50

2025 Projection 300

2026 Approved Notes Budget Cancelling fax line 300 AAPA training/conferences, FullCourt software training for 3 new employees and 500 new supervisor 500 As needed (hired 2 employees in 2022) 100 AAPA memberships for 2 employees ($50 each) Restricted expense line per state statute (tied to revenue line 5495). Contractor 10,000 payments for ADSAP evaluations.

2117 2117

17042 Telephone 17042 Mileage Reimbursement

6206 6304

2024 Actual 942 -

2117 2117 2117

17042 Registration 17042 Classified Advertising 17042 Dues Memberships & Subs

6403 6451 6601

1,173 -

200 100

500 1,200 100

2117

17042 ADSAP Payments

6626

6,210

20,000

10,000

6699 6702 6780 6781 6799 6852 6918

4,400 133 5,537 3,600 746 22,740 $

5,020 1,800 3,400 200 700 31,470 $

17,000 1,100 3,600 200 750 34,750 $

Includes quarterly billing of security Justice Center/building and ground and AIS 8,000 class instructor. 2025 Projection includes 2-day Full Court Software training. 1,100 Copier services, Great America Moved to principal and interest, per GASB 87 Principal payment on copier lease 3,600 Leased space building and grounds at Justice Center 200 Replace wireless required for UA machine 750 Credit card fees for processing payments 25,050

7001 7099

3,291 76

1,600 -

3,300 100

3,300 Paper, calendars, toner, labels 100

7399 7406 $

3,129 6,495 $

6,000 7,600 $

5,000 8,400 $

Drug and alcohol testing disposable supplies (UA cups, gloves, etc.), shipping costs 5,000 have increased (nearly $500 per month)= need to increase UA fees to cover this As needed (ex. 2022 copier) 8,400

$ $ $

$ 193,920 $ (5,297) $

91,577 91,577 $ 302,686 $ $

85,607 85,607 $ 294,747 $ $

2117 2117 2117 2117 2117 2117 2117

2117 2117

2117 2117

2117

17042 Other Professional Services 17042 Equipment Rental Exp 17042 Lease Expenditure 17043 Lease Fin Principal Expense 17042 Other Rental 17042 Office Equipment M&R 17042 Bank Charges Total Contractual Services Commodities 17042 Office Supplies 17042 Other Office Supplies

17042 Other Operating Supplies 17042 Non-Cap IT Equipment Total Commodities Miscellaneous Expenses 17042 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

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$

9399

67,775 67,775 280,607 -

Page 187

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Probation Fund FTEs - Probation Fund Probation Manager Probation Officer Probation Clerk Total FTEs - Probation Fund

Probation 2024 Actual

2026 Adopted Budget 1.00 1.00 2.00

2024 Actual 112,978 185 113,163

2025 Adopted Budget 93,571 23,824 490 117,886

2025 Projection 94,000 23,824 300 118,124

2026 Adopted Budget 90,255 24,479 114,734

51,522 164,685

54,153 172,038

47,866 165,990

64,648 179,382

Salary $ Change Benefit $ Change 4,723 $ 2,631 238 $ (6,287) (3,152) $ 10,495

Salary % Change 4.2% 0.2% -2.7%

Benefit % Change 5.1% -11.6% 19.4%

1.00 1.00 1.00 3.00

Salary - Probation Fund Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Probation Fund Taxes & Benefits - Probation Fund Total Salaries, Taxes & Benefits - Probation Fund Compare Years - Probation Fund 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2117-17042 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 1.00 3.00 2.00

$ $ $

Notes:

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Page 188

City of Leavenworth, Kansas Economic Development Fund (2603) 2026 Approved Budget Economic Development Fund Summary Budget 2024 Actual Expenses Revenue Tax Revenue (15% of CW Sales Tax) Intergovernmental Revenue (Liquor Tax) Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

571,786 571,786 $

598,548 1,473,725 2,072,274 $

583,500 1,612,331 2,195,831 $

606,360 1,740,151 2,346,511

$ $

47,045 226,296 2,193 275,534 $ 296,252 $

57,572 396,723 1,400 815,654 800,924 2,072,274 $ $

57,557 396,723 1,400 1,740,151 2,195,831 $ $

48,868 396,723 1,400 815,654 1,083,866 2,346,511 -

2026 Budget: Economic Development Fund Expenditures by Type

General Reserves $1,083,866 46% Miscellaneous $815,654 35%

Contractual Services $396,723 17% Personal Services $48,868 2%

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Page 189

Economic Development Fund Description: The Economic Development Fund is used to account for the City's economic development activities. Its resources are generated from a 15% allocation of the Countywide Sales Tax. The Economic Development division works to diversify the areas economy in an organized, concerted effort to promote commercial, industrial, and retail development. Those efforts include the creation and administration of the Downtown North Leavenworth Redevelopment Area; partnering with local organization such as Leavenworth Main Street, Leavenworth County Development Corporation (LCDC), and the Leavenworth-Lansing Area Chamber of Commerce; a Small Business Matching Grant program; Low-Interest Loans through the Grow Leavenworth County Development Corporation, and other economic development incentives.

Economic Development Fund Revenue Tax Revenue 2603 03045 Local Sales Tax - Countywide Total Tax Revenue

2603

2603 2603 2603 2603 2603 2603 2603

2603 2603 2603 2603

Miscellaneous Revenue 03045 Balance Forward Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 03045 Full Time 03045 FICA Exp 03045 Health Insurance 03045 KPERS Exp 03045 Worker's Compensation 03045 Unemployment Insurance 03045 Automobile Allowance Total Personal Services Contractual Services 03045 Electricity 03045 Commercial Travel 03045 Lodging 03045 Meals

Registration Classified Advertising Promotional Advertising Legal Advertising

4009

2024 Actual

2025 Adopted Budget

$ $

571,786 $ 571,786 $

$ $

571,786

$

2025 Projection

Notes

606,360 Portion of Countywide Sales Tax Allocated for Economic Development 606,360

598,548 $ 598,548 $

583,500 $ 583,500 $

$ $

1,473,725 1,473,725 $ 2,072,274 $

1,612,331 1,612,331 $ 2,195,831 $

38,173 2,979 308 4,076 30 39 1,440 47,045 $

39,160 3,133 9,428 3,977 34 39 1,800 57,572 $

39,160 3,133 9,428 3,977 19 39 1,800 57,557 $

39,944 0.4 full-time employees: Assistant City Manager 3,193 323 3,542 24 42 1,800 48,868

6201 6301 6302 6303

437 -

1,500 500 100

1,500 500 100

6403 6451 6452 6453

363 4 -

1,500 500 -

1,500 500 -

1,500 Eco development travel to conferences/training 500 100 Eco Devo Classes/Training/Conferences (CDFA, LKM, IEDC) - CDFA 2023 Class $550, 1,500 KCADC 2022 Annual Meeting $800 500 City property/development notices/ads Legal Publication Fees, RFP Publication CoStar Economic Development Research/Software $5,000, Eco Devo Membership 5,800 (ex. IEDC) Legal Assistance for Development Agreements and Incentive Reviews, along with 6,500 property sales (multiple large projects likely in 2026) LCDC amount set by formula for City support, had been $56,000 with additional $10,000 beginning 2023 for targeted Business and Tech Park efforts. $50,606 in 69,323 2022, $49,665 in 2021, $49,055 in 2020 56,000 MainStreet $32k in 2020, $32k in 2021, $39,250 in 2022 and 2023 95,000 2026 Cost Share for Ride LV Transit Program

5999

6101 6108 6110 6111 6116 6120 6126

2603 2603 2603 2603

03045 03045 03045 03045

2603

03045 Dues Memberships & Subs

6601

5,373

5,800

5,800

2603

03045 Legal Services

6602

-

6,500

6,500

2603 2603 2603

03045 LCDC 03045 Main Street 03045 Transportation Program

6635 6637 6638

66,034 56,000 63,584

69,323 56,000 95,000

69,323 56,000 95,000

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2026 Approved Budget

1,740,151 1,740,151 2,346,511

Page 190

Economic Development Fund Description: The Economic Development Fund is used to account for the City's economic development activities. Its resources are generated from a 15% allocation of the Countywide Sales Tax. The Economic Development division works to diversify the areas economy in an organized, concerted effort to promote commercial, industrial, and retail development. Those efforts include the creation and administration of the Downtown North Leavenworth Redevelopment Area; partnering with local organization such as Leavenworth Main Street, Leavenworth County Development Corporation (LCDC), and the Leavenworth-Lansing Area Chamber of Commerce; a Small Business Matching Grant program; Low-Interest Loans through the Grow Leavenworth County Development Corporation, and other economic development incentives.

Economic Development Fund

2603 2603

2603 2603 2603

2603 2603

2603 2603

03045 Other Professional Services 03045 Grant Payments Total Contractual Services

6699

7001 7201 7399

Capital Outlay 03045 Land Purchases 03045 Building - New Construction Total Capital Outlay

8001 8101

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2025 Adopted Budget

2025 Projection

2026 Approved Budget

9,560

60,000

60,000

$

24,941 226,296 $

100,000 396,723 $

100,000 396,723 $

$

870 1,323 2,193 $

1,400 1,400 $

1,400 1,400 $

6904

Commodities 03045 Office Supplies 03045 Food 03045 Other Operating Supplies Total Commodities

Miscellaneous Expenses 03045 Transfer to Streets Projects 03045 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

2024 Actual

$

-

$ $ $

275,534 296,252

9234 9399

$

-

$ $ $

815,654 800,924 1,616,578 $ 2,072,274 $ $

$

-

$

1,740,151 1,740,151 $ 2,195,831 $ $

Notes

Professional services includes City portions of labor shed studies and other reports, engineering and survey fees for development projects, $1,600 Grow Leavenworth County, Business Symposium keynote speaker. Previous years had expenses 60,000 between $30k and $60k (fluctuates based on project activity) Small Business Grants/ADA Grants ($80k 2022, $71k 2021, $74k 2020, $137k 2019, 100,000 $177k 2018), $49,000 2022 MAPS Cost-Share Portion for City 396,723

1,400 Food for Business Symposium Supplies 1,400

-

815,654 Transfer to Streets Capital Projects Fund for Wilson Avenue Improvement Project 1,083,866 Reserves available for future economic development projects 1,899,520 2,346,511 -

Page 191

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Economic Development FTEs

Economic Development 2024 Actual

Assistant City Manager (40% City Manager, 20% CVB) Total FTEs - Economic Development Fund Salary Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries Taxes & Benefits Total Salaries, Taxes & Benefits - Eco Devo Fund Compare Years 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

2026 Adopted Budget

0.40 0.40

0.40 0.40

0.40 0.40

0.40 0.40

2024 Actual 38,173 38,173

2025 Adopted Budget 39,160 39,160

2025 Projection 39,160 39,160

2026 Adopted Budget 39,944 39,944

8,872 47,045

18,412 57,572

18,396 57,557

8,924 48,868

Benefit $ Change 987 $ 9,540 $ (15) 784 $ (9,488)

Salary % Change 2.6% 0.0% 2.0%

Benefit % Change 107.5% -0.1% -51.5%

Salary $ Change $ $ $

2603-03045 2025 Adopted Budget 2025 Projection

Notes: The Assistant City Manager (ACM) is allocated between the following divisions: City Manager (40%), Economic Development (40%), and CVB (20%). Benefits are lower in the 2024 Projection and 2025 Proposed Budget because an employee made a different health insurance selection.

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Page 192

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Page 193

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Page 194

LCDC Funding M echanism Base Data

Assessed Valuation City of Basehor

Certified Population

2019

2020

78,505,698

84,093,059

93,229,481 111,123,931 130,142,489

2021

2022

2023

139,591,550

2024

City of Lansing

86,719,828

90,243,319

96,977,897 109,171,718 120,897,025

126,394,574

City of Leavenworth

219,192,469

228,897,649 243,708,732 272,008,599 303,997,319

315,777,776

City of Tonganoxie

45,203,591

49,043,497

75,626,407

53,671,806

61,823,192

72,135,757

Source: Leavenworth County Clerk

City of Basehor

6,194

6,496

6,656

7,219

7,544

7719

City of Lansing

11,964

11,949

11,954

11,239

11,187

11221

City of Leavenworth

36,062

35,957

35,934

37,176

37,081

37034

City of Tonganoxie

5,524

5,583

5,690

5,702

5,850

6102

Source: Kansas Department of Administration - Division of the Budget

Assessment Features By Assessed Valuation % per $ of assessed valuation =

0.000105

City of Basehor City of Lansing City of Leavenworth City of Tonganoxie

$ $ $ $

8,243 9,106 23,015 4,746

$ $ $ $

8,830 9,476 24,034 5,150

$ $ $ $

9,789 10,183 25,589 5,636

$ $ $ $

11,668 11,463 28,561 6,491

$ $ $ $

13,665 $ 12,694 $ 31,920 $ 7,574 $

14,657 13,271 33,157 7,941

$ $ $ $

4,577 8,841 26,650 4,082

$ $ $ $

4,801 8,830 26,572 4,126

$ $ $ $

4,919 8,834 26,555 4,205

$ $ $ $

5,335 8,306 27,473 4,214

$ $ $ $

5,575 $ 8,267 $ 27,403 $ 4,323 $

5,704 8,292 27,368 4,509

$ $ $ $

2021 12,820 17,947 49,665 8,829

$ $ $ $

2022 13,630 18,306 50,606 9,275

$ $ $ $

2023 14,708 19,017 52,145 9,840

$ $ $ $

2024 17,003 19,769 56,034 10,705

$ $ $ $

2025 19,240 20,961 59,323 11,897

$ $ $ $

2026 20,361 21,564 60,525 12,450

$

89,261

$

91,818

$

95,710 $ 103,511 $ 111,421

$

114,900

By Certified Population $ per citizen =

City of Basehor City of Lansing City of Leavenworth City of Tonganoxie

$0.74

Total LCDC Funding by City City of Basehor City of Lansing City of Leavenworth City of Tonganoxie Total Funding from Cities

Business Park Fee 2024 City of Basehor Basehor City of Lansing Lansing City of Leavenworth Leavenworth City of Tonganoxie Tonganoxie TOTAL City Funding

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w/ $10,000 park fee w/ $10,000 park fee

2025

2026

$17,003.00

$19,240.00 $

20,361

$19,769.00

$20,961.00 $

21,564

$66,034.00

$69,323.00 $

70,525

$20,705.00

$21,897.00 $

22,450

$123,511.00 $131,421.00 $

134,900

Page 195

FY2026 LCDC Budget Revenue Income - Private Sector Income - Municipalities* Income - County Income - LCPA Income - Special Events Income - Interest Income-Sponshorships Income - Misc.(rent) Operating Revenue

FY 2026 APPROVED $78,000.00 $114,539.00 $0.00 $143,842.00 $11,500.00 $8,400.00 $3,000.00 $6,000.00 $365,281.00

% of Budget 21.35% 31.36% 0.00% 39.38% 3.15% 2.30% 0.82% 1.64% 100.00%

Inrease 25 to 26 FY 2025 APPROVED $0.00 -$16,882.00 $0.00 $4,325.00 $2,500.00 $0.00 $0.00 $5,000.00 -$5,057.00

$78,000.00 $74,975.00 $131,421.00 $106,508.50 $0.00 $0.00 $139,517.00 $131,125.00 $9,000.00 $10,864.05 $8,400.00 $6,248.91 $3,000.00 $1,000.00 $1,250.00 $370,338.00 $330,971.46 FY 2024 ACTAL

Expenditures Employee Salaries and Wages Employee Benefits Organizational Insurance (Non-Health) Personal Property Taxes Payroll Taxes/FICA State Unemployment Federal Unemployment Dues/Memberships(KCADC,KEDA,SEDC) Utilities Telephone/Internet Marketing Strategic Marketing Plan Special events Conference & Meetings (Staff) Taxes & Licenses Travel Rent Repairs Computer Upgrades, Office Supplies, Xerox

Postage Professional Services Subscriptions LCDC Meetings (Internal) Professional Development/Training Charge Card Expense/Bank Service Charge

Miscellaneous Subtotal for Operating Expense Depreciation Subtotal for LCDC Other Expense

FY 2024 ACTUAL

$196,254.00 $12,000.00 $4,400.00 $200.00 $15,000.00 $320.00 $200.00 $14,000.00 $5,500.00 $3,000.00 $25,775.00 $32,950.00 $24,000.00 $5,500.00 $150.00 $20,000.00 $24,000.00 $105.00 $17,300.00 $300.00 $5,000.00 $500.00 $750.00 $5,675.00 $750.00 $200.00 $413,829.00 $99.00 $99.00

47.42% 2.90% 1.06% 0.05% 3.62% 0.08% 0.05% 3.38% 1.33% 0.72% 6.23% 7.96% 5.80% 1.33% 0.04% 4.83% 5.80% 0.03% 4.18% 0.07% 1.21% 0.12% 0.18% 1.37% 0.18% 0.05% 100.00%

$8,630.00 $900.00 $400.00 $50.00 $600.00 $0.00 $49.00 $2,200.00 $495.00 $246.00 $775.00 $1,950.00 $16,000.00 $500.00 $150.00 $1,000.00 $1,000.00 $5.00 $2,560.00 $100.00 $300.00 $126.00 $120.00 $175.00 $60.00 $150.00 $38,541.00

$187,624.00 $182,085.00 $11,100.00 $3,797.38 $4,000.00 $3,858.00 $150.00 $14,400.00 $13,929.51 $320.00 $67.24 $151.00 $126.03 $11,800.00 $11,291.00 $5,005.00 $4,105.07 $2,754.00 $4,692.22 $25,000.00 $11,254.71 $31,000.00 $30,035.00 $8,000.00 $4,160.18 $5,000.00 $2,799.07 $0.00 $97.64 $19,000.00 $14,583.17 $23,000.00 $23,884.78 $100.00 $0.00 $14,740.00 $13,761.00 $200.00 $180.67 $4,700.00 $6,495.68 $374.00 $392.53 $630.00 $2,942.14 $5,500.00 $2,770.00 $690.00 $725.06 $50.00 $91.98 $375,288.00 $338,125.06 $99.00 $99.00

FY2022 Actual

$70,965.00 $115,711.00 $0.00 $125,000.00 $9,335.00 $6,533.50

$64,675.00 $91,817.00 $0.00 $125,000.00 $5,375.73 $384.09

$0 $327,544.50

$591.40 $287,843.22

FY 2023 ACTUAL

FY2022 Actual

$174,000.00 $3,808.00 $3,698.00 $93.00 $13,311.00 $146.00 $168.00 $11,190.00 $4,112.00 $3,795.00 $13,771.00 $29,999.00 $2,567.00 $4,877.00

$111,190.96 $9,759.23 $3,490.00 $147.30 $8,506.08 $119.89 $95.83 $5,680.00 $4,068.76 $4,123.96 $13,322.85 $30,000.00 $4,842.37 $3,407.16

$10,273.00 $22,791.00 $0.00 $13,471.00 $199.00 $4,774.00 $362.00 ($3,178.00) $2,634.00 $665.00 $40.00 $317,566.00

$4,005.43 $22,609.10 $0.00 $12,880.96 $62.47 $3,143.50 $323.32 $768.03 $2,450.00 $336.71 $40.00 $251,070.87

$99.00 $99.00

$99.00 $99.00 $317,566.00

$251,070.87

$9,978.50

$36,772.35

TOTAL LCDC Expense (w /o depreciation)

$413,829.00

$375,288.00 $338,125.06

Year End Balance

-$48,548.00

($4,950.00)

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FY2023 ACTUAL

-$7,153.60

$99.00 $99.00

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Page 216

City of Leavenworth, Kansas Business & Technology Park Fund (2618) 2026 Approved Budget Business & Technology Park Summary Budget 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue (Liquor Tax) Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

$

-

$

301,346 301,346 $

$ $

9,774 9,774 $ (9,774) $

30,500 270,846 301,346 $ $

2026 Approved Budget

328,072 328,072 $

304,572 304,572

23,500 304,572 328,072 $ $

23,500 281,072 304,572 -

2026 Budget: Business & Technology Park Fund Expenditures by Type

General Reserves $281,072 92%

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Contractual Services $23,500 8%

Page 217

Business & Technology Park Fund Description: The Business & Technology Park Fund accounts for the activities to maintain the Business and Technology Park. The Business and Technology Park is a joint $9.7 million project between the City of Leavenworth and Leavenworth County. This 80 acre shovel-ready business park is owned by the City of Leavenworth. The City is receiving development interest from several sources including leads from the Leavenworth County Development Council, the Kansas City Area Development Council, and the Kansas Department of Commerce. The cash balance in the Business & Technology Park Fund provides the resources necessary to maintain the park until it is developed. The funds may be used to fund enhancements to the park when a tenant is added.

Business & Technology Park Fund Revenue Miscellaneous Revenue 2618 18047 Balance Forward Total Miscellaneous Revenue Total Revenue

5999

2024 Actual

$ $ $

-

2025 Adopted Budget

$ $ $

2025 Projection

2026 Approved Budget

301,346 $ 301,346 $ 301,346 $

328,072 $ 328,072 $ 328,072 $

Notes

304,572 304,572 304,572

Expenditures Contractual Services 2618 18047 Electricity 2618 18047 Water 2618 18047 Legal Advertising

6201 6203 6453

359 2,197 31

500 3,000 -

500 3,000 -

500 Evergy around $40 per month 3,000 Leavenworth Water fees, higher in summer due to watering/grounds -

2618

6618 $

7,187 9,774 $

27,000 30,500 $

20,000 23,500 $

Mowing, Brush Hogging, Seeding, Weed Removal in Mulched Beds, Winterize 20,000 Irrigation (Contractor). New contract began in 2024 that has reduced costs. 23,500

$ $ $

$ 9,774 $ (9,774) $

270,846 270,846 $ 301,346 $ $

304,572 304,572 $ 328,072 $ -

281,072 281,072 304,572 -

2618

18047 Landscaping & Lawn Services Total Contractual Services Miscellaneous Expenses 18047 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

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9399

Page 218

City of Leavenworth, Kansas Sales Tax Funds (2905 & 2906) 2026 Approved Budget Sales Tax Funds Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Transfers to Capital Project Funds General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

2025 Projection

2026 Approved Budget: Sales Tax Funds by Division 2026 Approved Budget

$

5,758,803 446,130 6,204,933 $

6,060,560 3,507,335 9,567,895 $

5,776,500 2,362,992 8,139,492 $

5,956,040 716,479 6,672,519

$ $

8,211,671 8,211,671 $ (2,006,738) $

7,605,974 1,961,921 9,567,895 $ $

7,423,014 716,479 8,139,492 $ $

6,214,639 457,880 6,672,519 -

2026 Budget: Sales Tax Funds Expenditures by Type

CIP (Local) Sales Tax Fund

County Wide Sales Tax Fund

Total Sales Tax Funds

$

2,520,000 12,879 2,532,879 $

3,436,040 703,599 4,139,639 $

5,956,040 716,479 6,672,519

$ $

2,388,658 144,222 2,532,879 $ $

3,825,981 313,658 4,139,639 $ $

6,214,639 457,880 6,672,519 -

2026 Budget: Sales Tax Funds Expenditures by Division

CIP (Local) Sales Tax Fund $2,532,879 38%

Transfers to Capital Project Funds $6,214,639 93%

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General Reserves $457,880 7% County Wide Sales Tax Fund $4,139,639…

Page 219

CIP Sales Tax Fund Description: The CIP Sales Tax Fund accounts for the activities associated with the permanent 1/2-cent sales tax, which is collected with the specific purpose of paying for the operating costs of the community center and for citywide capital improvements. The revenue from the 1/2-cent sales tax is collected in the CIP Sales Tax Fund and transferred to the Recreation Fund to support the operating costs of the Community Center, the Bond Fund for debt service on previous capital improvements, and capital improvement project funds to fund new capital improvements. A cash balance may be allowed to accumulate in the CIP Sales Tax Fund to provide resources for large capital improvement projects in future years.

CIP Sales Tax Fund

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Tax Revenue

2905

2905 2905 2905 2905 2905

05150 Local Sales Tax - CIP Total Tax Revenue Miscellaneous Revenue 05150 Sale of Equipment 05150 Vehicle Settlement 05150 Insurance Proceeds 05150 Trans From Capital Proj Fund 05150 Balance Forward Total Miscellaneous Revenue Total Revenue

4008

$ $

2,518,683 $ 2,518,683 $

2,668,786 $ 2,668,786 $

2,470,000 $ 2,470,000 $

This fund collects local sales and use tax. Funds are transferred to the Capital 2,520,000 Projects Fund or the Bond Fund, as needed to cover budget requirements. 2,520,000

$ $

32,195 23,358 1,000 10,639 67,192 $ 2,585,875 $

1,772,714 1,772,714 $ 4,441,500 $

585,489 585,489 $ 3,055,489 $

12,879 Projected cash balance at the beginning of the year 12,879 2,532,879

1,638,245 Transfer to Recreation Fund for repairs, mtce., and operating deficit Transfer to 2025 Debt Service for Aerial Ladder and final payment on 2022 Parks 150,413 Temp Note 600,000 Transfer to Capital Projects (fund 3932) for CIP Projects 144,222 2,532,879 2,532,879 -

5806 5864 5865 5932 5999

Expenditures Miscellaneous Expenses 2905 05150 Trans To Recreation Fund

9202

1,812,682

2,077,894

2,239,926

2905 2905 2905 2905

9220 9230 9232 9399

1,881,633 3,694,315 $ 3,694,315 $ (1,108,441) $

428,288 1,066,591 868,727 4,441,500 $ 4,441,500 $ $

428,288 374,396 12,879 3,055,489 $ 3,055,489 $ $

05150 Trans To Bond & Interest Fund 05150 Trans To Grant Match Fund 05150 Trans To Capital Projects Fund 05150 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

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$ $ $

Page 220

County Wide Sales Tax Fund Description: Leavenworth County collects a 1% sales tax and distributes a portion of that tax to the municipalities within Leavenworth County. The County Wide sales tax revenue is accounted for in the County Wide Sales Tax Fund. City Ordinance stipulates that these fund will be used to retire City debt, replace infrastructure, fund other capital projects, and support economic development. A cash balance may be allowed to accumulate in the Countywide Sales Tax Fund to provide resources for large capital improvement projects in future years.

County Wide Sales Tax Fund

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Revenue Tax Revenue

2906

2906 2906 2906

06180 Local Sales Tax - Countywide Total Tax Revenue

4009

Miscellaneous Revenue 06180 Trans From Capital Proj Fund 5932 06180 Transfer from Streets Projects 5934 06180 Balance Forward 5999 Total Miscellaneous Revenue Total Revenue

$ $

3,240,120 $ 3,240,120 $

3,391,774 $ 3,391,774 $

3,306,500 $ 3,306,500 $

This fund collects county wide sales and use tax. Funds are transferred to the Capital Projects Fund, Streets Capital Project Fund, or the Bond Fund, as needed to 3,436,040 cover budget requirements. 3,436,040

$ $

86,251 292,687 378,939 $ 3,619,059 $

1,734,621 1,734,621 $ 5,126,395 $

1,777,503 1,777,503 $ 5,084,003 $

703,599 Projected cash balance at the beginning of the year 703,599 4,139,639

1,200,000 2,013,757

196,251 830,778 1,503,280

98,391 834,080 1,242,434

1,303,599 4,517,356 $ 4,517,356 $ (898,297) $

1,502,892 1,093,194 5,126,395 $ 5,126,395 $ $

2,205,499 703,599 5,084,003 $ 5,084,003 $ $

196,439 Transfer to Streets Fund, Sidewalk & Curb Division 840,781 Transfer to Bond Fund to cover 2023 debt service 1,008,011 Transfer to Capital Projects fund for CIP projects Transfer to Streets Capital Projects Fund for pavement management, sidewalk, and 1,780,750 curb programs 313,658 4,139,639 4,139,639 -

Expenditures Miscellaneous Expenses 2906 06180 Trans To Streets Fund 9204 2906 06180 Trans To Bond & Interest Fund 9220 2906 06180 Trans To Capital Projects Fund 9232

2906 2906

06180 Transfer to Streets Projects 06180 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

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Notes

9234 9399 $ $ $

Page 221

City of Leavenworth, Kansas Sewer Fund (4340) 2026 Approved Budget Sewer Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget 2025 Projection

Sewer Collection

Sewer Capital Projects

$

5,469,498 5,000 3,324,192 8,798,691 $

5,469,498 5,586,918 5,000 5,000 6,782,199 6,274,613 12,256,697 $ 11,866,531

5,586,918 6,274,613 $ 11,861,531 $

5,000 5,000 $

$ $

1,453,473 2,032,081 416,613 221,764 432,806 165 4,556,901 $ 2,108,817 $

1,575,140 2,048,570 500,550 2,233,000 435,175 2,006,256 8,798,691 $ $

1,553,989 1,523,215 1,982,370 2,006,970 500,550 555,550 1,510,000 4,403,000 435,175 264,175 6,274,613 3,113,621 12,256,697 $ 11,866,531 $ -

720,079 1,686,305 486,200 253,000 1,361,723 4,507,307 $ 7,354,223 $

669,111 261,970 48,150 979,231 $ (974,231) $

General Reserves $3,113,621 26%

Capital Outlay $4,403,000 37%

Sewer Plant

5,459,281 1,206,437 6,665,718 $

2026 Budget: Sewer Fund Expenditures by Type Debt Service $264,175 2%

2026 Approved Budget: Sewer Fund by Division

2026 Approved Budget

$ $

$

Total Sewer Fund

-

5,586,918 5,000 6,274,613 $ 11,866,531

134,025 1,523,215 58,695 2,006,970 21,200 555,550 4,150,000 4,403,000 264,175 264,175 1,751,897 3,113,621 6,166,072 $ 213,920 $ 11,866,531 (6,166,072) $ (213,920) $ -

2026 Budget: Sewer Fund Expenditures by Division

Sewer Capital Projects $6,166,072 52%

Personal Services $1,523,215 13%

Contractual Services $2,006,970 17%

-

Storm Sewers

Sewer Collection $979,231 8%

Storm Sewers $213,920 2% Sewer Plant $4,507,307 38%

Commodities $555,550 5%

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Page 222

Sewer Fund Description: The Sewer Fund is an enterprise fund that accounts for all activities necessary to provide sanitary sewer services to the City. The City has an agreement with the Leavenworth Waterworks to provide monthly billing for sewer services based on the users' level of water consumption. The City also provides wastewater treatment services for Fort Leavenworth, the VA hospital, and the U.S. Penitentiary. Sewer Plant: The sanitary sewer system is made up of two main components, the Wastewater Treatment Plant (WWTP) and the Sewer Collections System. The Sewer Plant Division is responsible for managing and maintaining the WWTP. The WWTP removes solids and disease causing bacteria and microbes from wastewater, prior to discharging water back into the environment.

Sewer Fund: Sewer Plant (WWTP) 4340 4340 4340 4340 4340 4340

4340 4340 4340 4340 4340

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

Revenue Charges for Services 40520 Waterworks Billings 40520 Ft Leavenworth Charges 40520 VA Hospital Charges 40520 US Penitentiary Charges 40520 Connecting Fees 40520 Sale of Recyclables Total Charges for Services Miscellaneous Revenue 40520 Motor Fuel Tax Refund 40520 Other - Miscellaneous 40520 Intrafund Transfers 40520 Transfer from ARPA 40520 Balance Forward Total Miscellaneous Revenue Total Revenue

5401 5402 5403 5404 5406 5556

2024 Actual

2025 Projection

Notes

$

3,914,000 $ 1,007,322 105,000 434,976 7,000 1,200 5,469,498 $

3,914,000 $ 1,007,322 105,000 434,976 7,000 1,200 5,469,498 $

3% rate increase over 2025 Projection. Users are billed based on water usage. The 4,031,420 Leavenworth Waterworks provides the monthly billing services. 1,007,322 Billing based on contractual agreement 105,000 Billing based on contractual agreement 434,976 Billing based on contractual agreement 7,000 1,200 5,586,918

$ $

13 1,580 68,472 70,065 $ 5,515,378 $

3,324,192 3,324,192 $ 8,793,691 $

6,782,199 6,782,199 $ 12,251,697 $

6,274,613 6,274,613 11,861,531

$

435,923 23,182 1,990 32,238 131,163 45,780 6,836 421 201 464 3,300 681,498 $

459,755 13,800 2,110 36,710 153,778 46,595 8,564 474 4,200 725,985 $

459,755 13,800 2,110 36,710 153,778 46,595 4,400 474 4,200 721,821 $

4340 4340

Contractual Services 40520 Electricity 40520 Natural Gas

6201 6202

142,640 26,836

250,000 45,000

160,000 45,000

4340

40520 Water

6203

51,416

25,000

48,000

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2026 Approved Budget

3,766,250 $ 1,067,612 102,337 509,113 5,445,312 $

$

5870 5899 5900 5969 5999

Expenditures Personal Services 40520 Full Time 6101 40520 Overtime 6102 40520 Longevity 6107 40520 FICA Exp 6108 40520 Health Insurance 6110 40520 KPERS Exp 6111 40520 Worker's Compensation 6116 40520 Unemployment Insurance 6120 40520 Sick Leave Reimbursement 6122 40520 Vacation Leave Reimbursement 6123 40520 Automobile Allowance 6126 Total Personal Services

2025 Adopted Budget

8.5 full-time employees: WPC Superintendent(1), WPC Assistant 470,996 Superintendent(1), GIS Coordinator(0.5), Admin Clerk(1), WPC Operators(5) 23,000 2,110 38,273 121,152 53,583 6,265 500 4,200 720,079

160,000 $38k 1st qtr. 2025 45,000 $18k 1st qtr. 2025 compared to $14k in 2024 Water Rates are high due to pipes that need to be replaced (2024 CIP) - doing in 25,000 2025

Page 223

Sewer Fund Description: The Sewer Fund is an enterprise fund that accounts for all activities necessary to provide sanitary sewer services to the City. The City has an agreement with the Leavenworth Waterworks to provide monthly billing for sewer services based on the users' level of water consumption. The City also provides wastewater treatment services for Fort Leavenworth, the VA hospital, and the U.S. Penitentiary. Sewer Plant: The sanitary sewer system is made up of two main components, the Wastewater Treatment Plant (WWTP) and the Sewer Collections System. The Sewer Plant Division is responsible for managing and maintaining the WWTP. The WWTP removes solids and disease causing bacteria and microbes from wastewater, prior to discharging water back into the environment.

Sewer Fund: Sewer Plant (WWTP)

2024 Actual

2025 Adopted Budget

2025 Projection

4340

40520 Landfill Fees

6205

212,740

252,400

252,400

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520

Telephone Postage Cable/Internet Network Connectivity Lodging Meals Mileage Reimbursement Parking/Tolls Registration Classified Advertising Legal Advertising Insurance Dues Memberships & Subs Legal Services Admin & Supervision Medical Services Pest Control Services Janitorial Services Printing/Copying Services Landscaping & Lawn Services

6206 6207 6208 6209 6302 6303 6304 6305 6403 6451 6453 6501 6601 6602 6607 6610 6612 6614 6617 6618

7,584 13 1,125 7,001 425 187 124 2,850 349 40 102,716 1,864 2,061 400,680 140 1,413 16,380 12,480

8,900 175 1,320 6,200 550 550 30 5,100 1,000 550 106,700 11,000 1,000 400,680 500 1,800 22,000 250 25,000

8,900 175 1,320 7,000 550 550 30 5,100 1,000 550 106,700 11,000 1,000 400,680 500 1,800 22,000 250 25,000

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520 40520

IT Services 6623 Laboratory Services 6624 Other Professional Services 6699 Equipment Rental Exp 6702 Uniform Rental 6704 Other Rental 6799 Building/Grounds M&R 6802 Office Equipment M&R 6852 Sewer System Equipment M&R 6859 UV Building M & R 6860 Vehicle M&R 6861 Software Maintenance 6862 Veh M&R - Garage Billing 6863 Other Equipment M&R 6899 Vehicle License Fees 6902

26,273 294,462 133 8,855 4,594 84,360 50,255 20,748 2,242 20,153 19,718 69,202 -

12,000 30,000 284,100 2,100 13,000 4,400 41,000 2,000 30,000 33,000 35,000 13,000 60,000 500

12,000 30,000 284,100 2,100 13,000 4,400 41,000 2,000 30,000 33,000 35,000 13,000 60,000 500

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2026 Approved Budget

Notes

Waste management sludge - average 5,000 tons/yr. Cost in 2025 is $56.04/ton ($280,000). Assuming $60/ton in 2026 ($300,000). If we have a local transfer 300,000 station, cost may be higher/lower - TBD. Cell phones and pagers for on call staff. Lift stations, plant auto dialers. Alarm 8,900 system and security system. 175 Delivery expense for parts and equipment needed for service 1,320 Cable & Internet 7,000 Network Connectivity 550 Reimbursement for meals during training 550 Mileage reimbursement for training 30 Parking/toll charges training 5,100 Registration for classes and training 1,000 Posting for jobs 550 Posting for quotes and bids 106,700 11,000 Required state operator license through KDHE. APWA & WEF memberships 1,000 400,680 Administration fee paid from Sewer Fund to General Fund. 500 Hep B and tetanus shots 1,800 Schendel/Terminex 22,000 Fees increase due to addition of new admin building in 2024 250 Business cards, envelopes, letter head paper 25,000 Lawn care - expecting significant increase in cost Costs increase in 2025 due to addition of new building with additional security 12,000 cameras 30,000 Testing samples, Pace and other lab supplies 284,100 Repairs to equipment not part of collections system 2,100 Small hand tool rental for minor repairs 13,000 Employee uniforms 4,400 Rental of pumps or other bypass equipment 41,000 Repairs to buildings and grounds 2,000 Office equipment repairs 30,000 Repairs to equipment used to maintain collections systems 33,000 Wiper gel, wipers, canisters and quartz sleeves 35,000 Repairs to fleet. Most of fleet is NOT leased thru Enterprise. 13,000 Upkeep for antero ques workstation, enterbridge, gocanvas, etc. 60,000 Repairs for pumps, motors and other equipment around the plant 500

Page 224

Sewer Fund Description: The Sewer Fund is an enterprise fund that accounts for all activities necessary to provide sanitary sewer services to the City. The City has an agreement with the Leavenworth Waterworks to provide monthly billing for sewer services based on the users' level of water consumption. The City also provides wastewater treatment services for Fort Leavenworth, the VA hospital, and the U.S. Penitentiary. Sewer Plant: The sanitary sewer system is made up of two main components, the Wastewater Treatment Plant (WWTP) and the Sewer Collections System. The Sewer Plant Division is responsible for managing and maintaining the WWTP. The WWTP removes solids and disease causing bacteria and microbes from wastewater, prior to discharging water back into the environment.

Sewer Fund: Sewer Plant (WWTP) 4340 4340

4340 4340 4340 4340

40520 Miscellaneous Permits 40520 Other Operating Expenses Total Contractual Services Commodities 40520 Office Supplies 40520 Books/Magazines 40520 Other Office Supplies 40520 Clothing & Uniforms

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

40520 40520 40520 40520 40520 40520 40520 40520 40520 40520

4340 4340 4340

40520 Chemicals 40520 Concrete 40520 Gravel/Sand

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

Protective/Safety Apparel Food Kitchen Supplies General Medical Supplies Building/Grounds Materials Gasoline Diesel Fuel Oil/Grease/Lubricants Vehicle Tires/Batteries Vehicular Repair Parts

6903 6917

7001 7002 7099 7101

783 329 829

2,000 100 600

2,000 100 600

7102 7201 7202 7252 7301 7302 7303 7304 7305 7306

5,467 765 677 407 665 3,773 11,826 335 98 -

6,700 300 600 650 8,000 3,000 13,000 1,000 2,000

6,700 300 600 650 8,000 3,000 13,000 1,000 2,000

7307 7308 7310

102,875 -

100,000 250 350

100,000 250 350

613 1,135 5,230 3,664 151 229 19,200 78 6,916 20 193,999 360,063 $

1,800 5,000 10,000 3,000 1,000 1,300 135,000 500 1,000 3,300 750 130,000 431,200 $

1,800 5,000 10,000 3,000 1,000 1,300 135,000 500 1,000 3,300 750 130,000 431,200 $

40520 Safety Materials 7314 40520 Equipment/Motor Repair Parts 7315 40520 Sewer System Materials 7316 40520 Tools 7317 40520 Janitorial Supplies 7319 40520 Training Materials 7327 40520 Other Operating Supplies 7399 40520 Non-Cap Furniture/Furnishings 7402 40520 Non-Cap Software 7405 40520 Non-Cap IT Equipment 7406 40520 Non-Cap Sewer Equipment 7609 40520 Non-Cap Safety Equipment 7612 40520 Non-Cap Other Equipment 7699 Total Commodities

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2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 60 200 200 200 Lab permit, plant permits. 1,900 1,900 1,900 Miscellaneous supplies nets, poles, sludge judge $ 1,600,097 $ 1,727,905 $ 1,661,705 $ 1,686,305

$

2,000 Printing paper, paper clips, pens, pencils, post its, etc. 100 Magazines used to keep current with updated sewer equipment & mtce. Keyboard, mouse and other supplies 600 Hats, gloves, summer shirts

6,700 Protective and safety apparel safety vest safety glasses, boots other type safety 300 Tea, coffee sugar and supplies 600 Paper towels, cups, sugar and other supplies 650 Medical cabinet restocking 8,000 Materials for building and grounds, weed killer, grass seed, etc. 3,000 13,000 1,000 2,000 Chemicals used for odor control, in odor scrubber, polymer. New style press will 105,000 add cost to polymer. 250 350 Gas monitors replacement, calibrations and repairs. 1st aid kits, eye wash 1,800 solutions, hydrating drinks. 5,000 Plant equipment repairs. Small motors 10,000 Grouting, mastic, riser rings and lids. 3,000 wrenches, tap and dyes, packing pullers and other necessary tools. 1,000 Cleaning supplies for plant 1,300 Training materials for in house training 160,000 Supplies for plant emergency repairs to large pumps, motors etc. 500 1,000 3,300 750 155,000 Basic repairs around the plant, mowing and root treatment. 486,200

Page 225

Sewer Fund Description: The Sewer Fund is an enterprise fund that accounts for all activities necessary to provide sanitary sewer services to the City. The City has an agreement with the Leavenworth Waterworks to provide monthly billing for sewer services based on the users' level of water consumption. The City also provides wastewater treatment services for Fort Leavenworth, the VA hospital, and the U.S. Penitentiary. Sewer Plant: The sanitary sewer system is made up of two main components, the Wastewater Treatment Plant (WWTP) and the Sewer Collections System. The Sewer Plant Division is responsible for managing and maintaining the WWTP. The WWTP removes solids and disease causing bacteria and microbes from wastewater, prior to discharging water back into the environment.

Sewer Fund: Sewer Plant (WWTP) 4340 4340 4340

4340 4340

Capital Outlay 40520 Furniture/Furnishings 40520 Safety Equipment 40520 Other Equipment Total Capital Outlay Miscellaneous Expenses 40520 Interest 40520 Intrafund Transfers 40520 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

8302 8512 8599

2025 Adopted Budget

2025 Projection

$

-

$

10,000 3,000 250,000 263,000 $

$ $ $

165 165 $ 2,641,823 $ 2,873,554 $

1,072,057 1,072,057 $ 4,220,147 $ 4,573,543 $

9002 9200 9399

2026 Approved Budget

10,000 10,000 $

1,318,069 1,318,069 $ 4,142,795 $ 8,108,901 $

Notes

3,000 250,000 Equipment replacement not included in CIP 253,000

Interest on copier lease and vehicle lease 1,361,723 90 day operating reserve 1,361,723 4,507,307 7,354,223

Page 226

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Sewer Fund FTEs - Sewer Plant WPC Superintendent WPC Assistant Superintendent GIS Coordinator (50% allocated to Engineering) Admin Clerk - WPC WPC Lab Technician WPC Operator Total FTEs - Sewer Plant

Sewer Plant 2024 Actual

2026 Adopted Budget 1.00 1.00 0.50 1.00 5.00 8.50

2024 Actual 435,923 23,182 1,990 461,095

2025 Adopted Budget 459,755 13,800 2,110 475,665

2025 Projection 459,755 13,800 2,110 475,665

2026 Adopted Budget 470,996 23,000 2,110 496,106

220,403 681,498

250,320 725,985

246,156 721,821

223,973 720,079

Salary $ Change Benefit $ Change 14,570 $ 29,917 $ (4,164) 20,441 $ (26,347)

Salary % Change 3.2% 0.0% 4.3%

Benefit % Change 13.6% -1.7% -10.5%

1.00 1.00 0.50 1.00 5.00 8.50

Salary - Sewer Plant Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Sewer Plant Taxes & Benefits - Sewer Plant Total Salaries, Taxes & Benefits - Sewer Plant Compare Years - Sewer Plant 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

4340-40520 2025 Adopted Budget 2025 Projection 1.00 1.00 1.00 1.00 0.50 0.50 1.00 1.00 5.00 5.00 8.50 8.50

$ $ $

Notes:

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Page 227

Sewer Fund - Sewer Collection System Description: The Sewer Collection Division operates and maintains the sewer lines, lift stations, and other equipment that transports sewage from its original source to the Wastewater Treatment Plant.

Sewer Collection System Revenue Miscellaneous Revenue 4340 40530 Charges For Service - Other Total Charges for Services 4340 4340

2024 Actual

2026 Approved Budget

$ $

$ $

-

Notes

13,969 $ 13,969 $

$ $

2,368 2,368 $ 16,337 $

5,000 5,000 $ 5,000 $

5,000 5,000 $ 5,000 $

$

387,575 30,796 1,740 31,333 119,147 43,796 8,587 410 898 2,475 626,757 $

434,147 26,600 1,475 35,681 137,458 45,290 10,540 461 4,200 695,852 $

434,147 26,600 1,475 35,681 137,458 45,290 6,500 461 4,200 691,812 $

429,961 8 full-time employees: Public Works Project Manager (1), WPC Operators (7) 31,000 1,860 35,406 113,859 49,568 6,994 463 669,111

6206 6207 6303 6403 6451 6453 6601 6607

146 108 100,170

1,800 300 1,000 750 1,700 100,170

1,800 300 1,000 750 1,700 100,170

Other Professional Services 6699 Uniform Rental 6704 Sewer System Equipment M&R 6859 Vehicle M&R 6861 Veh M&R - Garage Billing 6863 Other Equipment M&R 6899

7,141 79,272 31,844 42,367

78,000 200 50,000 10,000 15,000

78,000 200 50,000 10,000 15,000

1,800 300 1,000 Collections certification tests/ training courses 750 Job postings 1,700 Collections certificates, APWA and WEF 100,170 Administration fee paid from Sewer Water Fund to General Fund Repairs to lines and lift stations (pumps/electrical) - C&B, JF Denney, McGuire 78,000 Electrical 200 Employee uniforms 50,000 Repairs to lift stations, electrical repairs, manhole covers and risers. 10,000 Repairs to flush trucks and camera trucks. Oil changes and other motor parts. 15,000 Pumps, floats, transducers

5864 5899

-

2025 Projection

$ $

40530 Vehicle Settlement 40530 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

5799

2025 Adopted Budget

5,000 Royalty - Service Line Warranty 5,000 5,000

Expenditures Personal Services

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

4340 4340 4340 4340 4340 4340 4340 4340

4340 4340 4340 4340 4340 4340

40530 Full Time 6101 40530 Overtime 6102 40530 Longevity 6107 40530 FICA Exp 6108 40530 Health Insurance 6110 40530 KPERS Exp 6111 40530 Worker's Compensation 6116 40530 Unemployment Insurance 6120 40530 Vacation Leave Reimbursement 6123 40530 Automobile Allowance 6126 Total Personal Services Contractual Services 40530 Telephone 40530 Postage 40530 Meals 40530 Registration 40530 Classified Advertising 40530 Legal Advertising 40530 Dues Memberships & Subs 40530 Admin & Supervision

40530 40530 40530 40530 40530 40530

Return to Table of Contents

Page 228

Sewer Fund - Sewer Collection System Description: The Sewer Collection Division operates and maintains the sewer lines, lift stations, and other equipment that transports sewage from its original source to the Wastewater Treatment Plant.

Sewer Collection System 4340 4340 4340

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

4340

40530 Vehicle License Fees 40530 Contributions Exp 40530 Other Operating Expenses Total Contractual Services

6902 6913 6917

Commodities 40530 Office Supplies 7001 40530 Protective/Safety Apparel 7102 40530 Gasoline 7302 40530 Diesel Fuel 7303 40530 Vehicular Repair Parts 7306 40530 Chemicals 7307 40530 Asphalt 7309 40530 Gravel/Sand 7310 40530 Safety Materials 7314 40530 Equipment/Motor Repair Parts 7315 40530 Sewer System Materials 7316 40530 Tools 7317 40530 Other Operating Supplies 7399 40530 Non-Cap IT Equipment 7406 40530 Non-Cap Sewer Equipment 7609 40530 Non-Cap Other Equipment 7699 Total Commodities Capital Outlays 04510 Sewer Equipment Total Capital Outlays Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2025 Adopted 2026 Approved 2024 Actual Budget 2025 Projection Budget 1,050 1,050 1,050 136 1,130 2,000 2,000 2,000 $ 262,315 $ 261,970 $ 261,970 $ 261,970

$

341 100 10,663 7,541 4,570 1,455 3,641 2,112 156 30,580 $

500 200 9,300 8,500 3,000 500 500 500 5,000 3,000 600 15,500 300 750 48,150 $

500 200 9,300 8,500 3,000 500 500 500 5,000 3,000 600 15,500 300 750 48,150 $

$ $ $

11,570 11,570 $ 931,222 $ (914,885) $

$ 1,005,972 $ (1,000,972) $

$ 1,001,932 $ (996,932) $

8509

Notes

500 Camera truck supplies ink, paper 200 Gloves, vest, eye protection. 9,300 8,500 3,000 500 Rootx for emergency root treatment & EnSolve for cutting grease in lines 500 gravel/sand for repairs 500 Training books, videos confined space, trenching locating. 5,000 Ferncoats, cones, signs, lift station cleaners and degreasers. 3,000 Hoses, adapters, nozzles. 600 Shovels, pry bars and sledge hammers 15,500 Camera cables, flush truck hose, sewer tracing dye 300 750 48,150

979,231 (974,231)

Page 229

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Sewer Fund FTEs - Sewer Collection Public Works Project Manager WPC Operator Total FTEs - Sewer Collection

Sewer Collection 2024 Actual

2026 Adopted Budget 1.00 7.00 8.00

2024 Actual 387,575 30,796 1,740 420,111

2025 Adopted Budget 434,147 26,600 1,475 462,222

2025 Projection 434,147 26,600 1,475 462,222

2026 Adopted Budget 429,961 31,000 1,860 462,821

206,646 626,757

233,630 695,852

229,590 691,812

206,290 669,111

Salary $ Change Benefit $ Change 42,111 $ 26,984 $ (4,040) 599 $ (27,340)

Salary % Change 10.0% 0.0% 0.1%

Benefit % Change 13.1% -1.7% -11.7%

1.00 7.00 8.00

Salary - Sewer Collection Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Sewer Collection Taxes & Benefits - Sewer Collection Total Salaries, Taxes & Benefits - Sewer Collection Compare Years - Sewer Collection 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

4340-04530 2025 Adopted Budget 2025 Projection 1.00 1.00 7.00 7.00 8.00 8.00

$ $ $

Notes: The 2024 Actual is lower than the 2024 Adopted Budget due to year-to-date vacancies.

Return to Table of Contents

Page 230

Sewer Fund - Storm Sewer Division Description: The Storm Sewer Division maintains the infrastructure necessary to manage storm water runoff. The Storm Sewer Division staff are responsible for keeping storm inlets clear of debris and the day-today maintenance of the existing storm water system. The mission of the Storm Sewers Division is to develop and maintain a comprehensive watershed and stormwater infrastructure management program that protects property, prioritizes the health and safety of residents, enhances quality of life, preserves and improves the environment for the benefit of the public, and is responsive and sensitive to the needs of residents, property owners, and public partners.

Storm Sewers Revenue Miscellaneous Revenue 4340 40540 Other - Miscellaneous Total Miscellaneous Revenue Total Revenue

4340 4340 4340 4340 4340 4340 4340 4340

4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

4340 4340

Expenditures Personal Services 40540 Full Time 40540 Overtime 40540 Specialty Assignment Pay 40540 FICA Exp 40540 Health Insurance 40540 KPERS Exp 40540 Worker's Compensation 40540 Unemployment Insurance Total Personal Services

2024 Actual

5899

Commodities 40540 Office Supplies 40540 Educational Materials

Return to Table of Contents

7001 7004

2025 Projection

2026 Approved Budget

$ $ $

$ $ $

$ $ $

-

-

Notes

$ $ $

-

$

77,201 3,944 2,985 6,024 43,507 8,901 2,578 79 145,218 $

91,358 1,400 7,096 41,136 9,007 3,214 93 153,303 $

80,000 1,400 7,096 41,136 9,007 1,625 93 140,356 $

81,429 2 full-time employees: Storm Water Equipment Operators (2) 4,000 6,535 30,882 9,149 1,945 85 134,025

$

611 839 469 3,100 5,824 611 10,045 1,360 5,419 19 21 28,316 $

360 200 100 25 750 1,000 5,000 6,700 30,000 1,000 1,000 10,000 2,500 60 58,695 $

360 200 100 25 750 1,000 5,000 6,700 30,000 1,000 1,000 10,000 2,500 60 58,695 $

360 200 Meals for overtime situations 100 Mileage reimbursement for training 25 750 Training 1,000 Project advertising and job postings 5,000 Property acquisition assistance 6,700 Mapping to support GIS 30,000 Inlet repair, Geotech support, engineering support, etc. 1,000 1,000 10,000 2,500 60 58,695

25 425

-

-

6101 6102 6105 6108 6110 6111 6116 6120

Contractual Services 40540 Telephone 6206 40540 Meals 6303 40540 Mileage Reimbursement 6304 40540 Parking/Tolls 6305 40540 Registration 6403 40540 Classified Advertising 6451 40540 Legal Services 6602 40540 Aerial Mapping 6620 40540 Other Professional Services 6699 40540 Equipment Rental Exp 6702 40540 Uniform Rental 6704 40540 Sewer System Equipment M&R 6859 40540 Vehicle M&R 6861 40540 Veh M&R - Garage Billing 6863 40540 Other Equipment M&R 6899 40540 Vehicle License Fees 6902 40540 Miscellaneous Permits 6903 Total Contractual Services

2025 Adopted Budget

-

Page 231

Sewer Fund - Storm Sewer Division Description: The Storm Sewer Division maintains the infrastructure necessary to manage storm water runoff. The Storm Sewer Division staff are responsible for keeping storm inlets clear of debris and the day-today maintenance of the existing storm water system. The mission of the Storm Sewers Division is to develop and maintain a comprehensive watershed and stormwater infrastructure management program that protects property, prioritizes the health and safety of residents, enhances quality of life, preserves and improves the environment for the benefit of the public, and is responsive and sensitive to the needs of residents, property owners, and public partners.

Storm Sewers 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340

40540 Other Office Supplies 7099 40540 Clothing & Uniforms 7101 40540 Protective/Safety Apparel 7102 40540 Building/Grounds Materials 7301 40540 Gasoline 7302 40540 Diesel Fuel 7303 40540 Vehicular Repair Parts 7306 40540 Chemicals 7307 40540 Concrete 7308 40540 Gravel/Sand 7310 40540 Culverts 7311 40540 Fencing 7313 40540 Safety Materials 7314 40540 Equipment/Motor Repair Parts 7315 40540 Sewer System Materials 7316 40540 Tools 7317 40540 Other Operating Supplies 7399 40540 Non-Cap IT Equipment 7406 Total Commodities Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2025 Adopted 2024 Actual Budget 679 244 100 369 350 2,824 2,000 60 400 1,500 306 1,103 6,500 3,836 2,500 3,035 1,168 250 2,800 700 1,900 4,114 1,500 4,981 3,500 $ 25,970 $ 21,200 $ 199,504 $ 233,198 $ (199,504) $ (233,198)

2026 Approved Notes 2025 Projection Budget 100 100 350 350 Personal protective equipment 2,000 2,000 400 400 1,500 1,500 6,500 6,500 Concrete for repairs to storm sewer structures 2,500 2,500 Gravel/sand for repairs to storm sewer structures 250 250 700 700 Used to repair equipment or power tools 1,900 1,900 Pipe, fittings or other materials to repair to storm sewer structures 1,500 1,500 Tools for storm sewer staff 3,500 3,500 Other operational supplies for repairs to storm sewer structures $ 21,200 $ 21,200 $ 220,251 $ 213,920 $ (220,251) $ (213,920)

Page 232

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Sewer Fund FTEs - Storm Sewers Storm Water Equipment Operator Total FTEs - Storm Sewers

Storm Sewers 2024 Actual

2026 Adopted Budget 2.00 2.00

2024 Actual 77,201 3,944 2,985 84,130

2025 Adopted Budget 91,358 1,400 1 92,759

2025 Projection 80,000 1,400 2 81,402

2026 Adopted Budget 81,429 4,000 4 85,433

61,088 145,218

60,545 153,304

58,956 140,358

48,596 134,029

Salary $ Change Benefit $ Change 8,630 $ (543) (11,357) $ (1,589) (7,326) $ (11,949)

Salary % Change 10.3% -12.2% -7.9%

Benefit % Change -0.9% -2.6% -19.7%

2.00 2.00

Salary - Storm Sewers Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Storm Sewers Taxes & Benefits - Storm Sewers Total Salaries, Taxes & Benefits - Storm Sewers Compare Years - Storm Sewers 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

4340-40540 2025 Adopted Budget 2025 Projection 2.00 2.00 2.00 2.00

$ $ $

Notes: The 2023 Actual is lower than the 2024 Adopted Budget and 2025 Proposed Budget because of vacanices. 2024 Projected overtime is higher than budget because YTD OT already exceeds the budget due to the sink hole in Dougherty Park.

Return to Table of Contents

Page 233

Sewer Fund - Sewer Capital Projects Division Description: The Sewer Capital Projects Division accounts for the expenditures associated with capital improvements throughout the City's sewer infrastructure. The projects accounted for in this division are included in the City's 2026 - 2030 CIP budget, where they are described in detail. Expenditures for maintenance and repairs of the City's sewer infrastructure are accounted for in the Sewer Plant Division, Sewer Collection Division, or Storm Sewer Division, as appropriate.

Sewer Capital Projects Revenue Miscellaneous Revenue 4340 40550 Intrafund Transfers 4340 40550 Transfer from ARPA Total Miscellaneous Revenue Total Revenue Expenditures Contractual Services 4340 40550 Legal Advertising 4340 40550 Planning/Design Total Contractual Services

4340

4340 4340 4340 4340 4340 4340

4340 4340

4340 4340

Capital Outlay 40550 Building - New Construction

2024 Actual

5900 5969

Miscellaneous Expenses 40550 Intrafund Transfers 40550 Capital Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2025 Projection

2026 Approved Budget

$

$

$ $

$ 1,134,004 1,134,004 $ 1,134,004 $

-

$

31 141,321 141,352 $

-

169,697

-

370,000

$

2,243 17,645 20,610 210,195 $

185,000 1,170,000 590,000 25,000 1,970,000 $

185,000 590,000 330,000 25,000 1,500,000 $

$

395,000 37,806 432,806 $

400,000 35,175 435,175 $

400,000 35,175 435,175 $

$ $ $

784,352 349,652

934,198 934,198 $ 3,339,373 $ (3,339,373) $

4,956,543 4,956,543 $ 6,891,718 $ (6,891,718) $

6453 6605

8101

40550 Building - Improvements 8103 40550 Sewer System Construction 8207 40550 Sewer Line Construction 8210 40550 Other Improvement Construction8299 40550 Furniture/Furnishings 8302 40550 Sewer Equipment 8509 Total Capital Outlay Debt Service 40550 Principal 40550 Interest Total Debt Service

$

2025 Adopted Budget

9001 9002

9200 9398

$ $ $

$ $

-

$

-

$ $

-

$

-

-

Notes

The City Commission approved $3,000,000 of ARPA funds for WTTP Projects.

2025 - Study for new sewer plant in the same location - $370,000

90,000 Asphalt resurfacing - $40,000, convert old admin building into storage - $50,000 3,437,000 WWTP equipment replacement and repairs - $3,437,000 623,000 Manhole repairs - $500,000; replace pumps at two lift stations - $123,000 4,150,000

235,000 29,175 264,175

1,751,897 Capital reserves 1,751,897 6,166,072 (6,166,072)

Page 234

City of Leavenworth, Kansas Refuse Fund (4344) 2026 Approved Budget Refuse Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves (see note) Total Expenditures Revenue minus Expenditures

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget: Refuse Fund by Division 2026 Approved Budget

Refuse Collection

Refuse Disposal

Refuse Restricted

Total Refuse Fund

$ 2,384,080 4,000 1,692,350 4,080,430 $

$ 2,384,080 4,000 1,595,284 3,983,364 $

2,587,166 4,000 1,509,717 4,100,883

$

$

$ 5,625 2,329,639 8,793 2,344,058 $

$ 2,553,366 1,509,717 $ 4,063,083 $

$ 33,800 4,000 37,800 $

-

$

2,587,166 4,000 1,509,717 4,100,883

$ $

950,324 1,128,217 197,758 247,320 2,523,619 $ (179,561) $

1,024,816 1,153,655 142,160 214,000 1,545,799 4,080,430 $ $

1,015,582 1,111,405 132,660 214,000 1,509,717 3,983,364 $ $

1,011,947 1,140,405 163,660 486,000 1,298,871 4,100,883 -

914,076 1,102,485 157,350 486,000 1,298,871 $ 3,958,782 $ $ 104,301 $

97,871 17,920 6,310 122,101 $ (84,301) $

20,000 20,000 $ (20,000) $

1,011,947 1,140,405 163,660 486,000 1,298,871 4,100,883 -

2026 Budget: Refuse Fund Expenditures by Type

$

2026 Budget: Refuse Fund Expenditures by Division Refuse Disposal $122,101 3%

General Reserves $1,298,871 31% Personal Services $1,011,947 25%

Capital Outlay $486,000 12% Contractual Services $1,140,405 28%

Commodities $163,660 4% Return to Table of Contents

Refuse Collection $3,958,782 97%

Refuse Restricted $20,000 0%

Page 235

Refuse Fund Description: The Refuse Fund is an enterprise fund that accounts for all activities necessary to provide refuse collection and disposal services to the City. The City has an agreement with the Leavenworth Waterworks, which is a separate entity from the City, to provide monthly billing for refuse services. The Refuse Department also provides direct bill services to City residents that do not have water services. Refuse Collection Division: The Refuse Collection Division provides curbside refuse service for all single-family units, up to and including four-plexes. The Refuse Division also provides services to the houses along Metropolitan that belong to the U.S. Penitentiary. This division pays the landfill fees for the trash that it collects and for street department debris.

Refuse Collection

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Charges for Services

4344 4344

4344 4344 4344

44560 Waterworks Billings 44560 Refuse Svc - Direct Payments Total Charges for Services Miscellaneous Revenue 44560 Sale of Vehicles 44560 Other - Miscellaneous 44560 Balance Forward Total Miscellaneous Revenue Total Revenue

5401 5408

$

2,286,662 $ 5,542 2,292,204 $

2,344,280 $ 6,000 2,350,280 $

2,344,280 $ 6,000 2,350,280 $

8.7% rate increase in 2026 from $19.89 to $21.61 (Refuse truck fleet increased 2,547,366 from 6 to 7, # of crew increased from 10 to 11). 6,000 U.S. Penitentiary and residents that do not have water service 2,553,366

$ $

6,575 1 6,576 $ 2,298,780 $

1,692,350 1,692,350 $ 4,042,630 $

1,595,284 1,595,284 $ 3,945,564 $

1,509,717 Cash balance at the beginning of the year 1,509,717 4,063,083

$

5807 5899 5999

Expenditures Personal Services

4344 4344 4344 4344 4344 4344 4344 4344 4344 4344 4344 4344 4344

4344 4344 4344 4344

4344

44560 44560 44560 44560 44560 44560 44560 44560 44560 44560

Full Time Overtime Part Time Specialty Assignment Pay Longevity FICA Exp Health Insurance KPERS Exp Worker's Compensation Unemployment Insurance

438,153 114,934 19,738 1,200 42,771 166,288 57,822 23,371 559

501,444 82,000 805 44,775 233,506 56,833 26,074 583

501,444 82,000 805 44,775 233,506 56,833 17,760 583

12.51 full-time employees: Operations Superintendent (0.25), Operations Assistant Superintendent (0.26), Admin Assistant (1), SW Equipment Operator (4), 532,268 SW Collector /Laborer(7) 65,000 Reduction in OT assumes no vacancies 10,000 Incentives for obtaining CDL, retention bonus 1,200 Longevity for employees over 5 years 44,333 176,356 62,066 21,223 580

321 5,078 825 871,059 $

1,050 947,071 $

1,050 938,757 $

1,050 914,076

6205 6206 6303 6304

439,772 2,021 -

577,200 1,850 100 100

480,000 1,850 100 100

6403

1,302

1,300

1,300

440,000 $162,000 through 5/31/2025 1,850 EO3 cell phone 100 Food during training 100 Group training fees, foreman Swana (solid waste association of north America) 1,300 membership

6101 6102 6104 6105 6107 6108 6110 6111 6116 6120

44560 Sick Leave Reimbursement 6122 44560 Vacation Leave Reimbursement 6123 44560 Automobile Allowance 6126 Total Personal Services Contractual Services 44560 Landfill Fees 44560 Telephone 44560 Meals 44560 Mileage Reimbursement

44560 Registration

Return to Table of Contents

$

Page 236

Refuse Fund Description: The Refuse Fund is an enterprise fund that accounts for all activities necessary to provide refuse collection and disposal services to the City. The City has an agreement with the Leavenworth Waterworks, which is a separate entity from the City, to provide monthly billing for refuse services. The Refuse Department also provides direct bill services to City residents that do not have water services. Refuse Collection Division: The Refuse Collection Division provides curbside refuse service for all single-family units, up to and including four-plexes. The Refuse Division also provides services to the houses along Metropolitan that belong to the U.S. Penitentiary. This division pays the landfill fees for the trash that it collects and for street department debris.

Refuse Collection 4344 4344 4344 4344 4344 4344

44560 44560 44560 44560 44560 44560

Classified Advertising Legal Advertising Insurance Dues Memberships & Subs Admin & Supervision Printing/Copying Services

6451 6453 6501 6601 6607 6617

2024 Actual 957 35,630 765 198,045 -

4344 4344 4344 4344

44560 44560 44560 44560

Other Professional Services Uniform Rental Vehicle Lease Other Rental

6699 6704 6706 6799

223,173 2,739 20,554 -

2025 Adopted Budget 1,500 75 38,110 400 197,925 325

2025 Projection 1,500 75 38,110 400 197,925 325

170,000 5,500 300

230,000 5,500 300

2026 Approved Notes Budget 1,500 Job postings 75 38,110 400 197,925 Administration fee paid from Refuse Fund to General Fund, 5% increase 325 Externally made signs

4344

44560 Vehicle M&R

6861

1,175

10,000

10,000

4344

44560 Software Maintenance

6862

-

9,100

4,500

4344 4344 4344 4344 4344 4344

44560 Veh M&R - Garage Billing 44560 Other Equipment M&R 44560 Vehicle License Fees 44560 Sales Tax 44560 Contributions Exp 44560 Other Operating Expenses Total Contractual Services

6863 6899 6902 6907 6913 6917

178,189 103 45 1,104,470 $

100,000 250 1,000 250 1,115,285 $

100,000 250 1,000 250 1,073,485 $

7001 7099 7101 7102

1,698 1,099 5,014 8,097

2,300 6,500 5,200

2,300 5,200

$

Monthly billing fee for Waterworks, paper shredding for Spring Cleanup. Based on 250,000 2024 actual, the budget number should be around $250k in both 2025 and 2026. 5,500 Uniforms rental and Orange Class 2 shirts 300 Ice machine maintenance

Repairs for trash trucks, roll off trucks, loader, foreman truck etc. Costs should be decreasing as fleet gets more reliable. Vehicles maintained and repaired by the 10,000 Service Center are now coded to 6863 - Veh M&R - Garage Billing Vision software program to track poly carts. Reduced the number of users 4,500 reduced the cost to the city. 2025 costs should also be at $4500. Maintenance and repairs of vehicles by the Service Center, moved from 6861 150,000 Vehicle M&R. $32k through 1st qtr. 2025 250 No longer collecting sales tax on the sale of trash bags 250 1,102,485

Commodities

4344 4344 4344 4344

44560 44560 44560 44560

Office Supplies Other Office Supplies Clothing & Uniforms Protective/Safety Apparel

4344

44560 Food

7201

106

1,000

500

4344 4344 4344 4344 4344

44560 44560 44560 44560 44560

7302 7303 7304 7306 7308

4,004 125,086 388 1,306 -

5,000 80,500 -

2,500 80,500 -

Gasoline Diesel Fuel Oil/Grease/Lubricants Vehicular Repair Parts Concrete

Return to Table of Contents

2,300 Envelopes, trash violation stickers, trash bag sale receipts, misc. office supplies 6,500 Spring Clean-up T-shirts - no clean up in 2025 5,200 Personal protective equipment + Boot reimbursement Food purchased during work related events. No Bag Delivery and no Spring 500 Cleanup in 2025. Gas for foreman truck - no foreman position - now an EO3. Truck still being used 2,500 but s/b less mileage. 120,000 Diesel for fleet, decrease helps offset increase in landfill fees Page 237

Refuse Fund Description: The Refuse Fund is an enterprise fund that accounts for all activities necessary to provide refuse collection and disposal services to the City. The City has an agreement with the Leavenworth Waterworks, which is a separate entity from the City, to provide monthly billing for refuse services. The Refuse Department also provides direct bill services to City residents that do not have water services. Refuse Collection Division: The Refuse Collection Division provides curbside refuse service for all single-family units, up to and including four-plexes. The Refuse Division also provides services to the houses along Metropolitan that belong to the U.S. Penitentiary. This division pays the landfill fees for the trash that it collects and for street department debris.

7309 7310 7317 7319

2024 Actual 75 192

2025 Adopted Budget 3,000 250 100

2025 Projection 3,000 250 100

7323

11,686

12,000

12,000

Refuse Collection 4344 4344 4344 4344

44560 44560 44560 44560

4344

44560 Poly Carts

4344 4344 4344 4344 4344 4344

4344 4344 4344

4344 4344 4344

Asphalt Gravel/Sand Tools Janitorial Supplies

44560 Other Operating Supplies 44560 Non-Cap Software 44560 Non-Cap IT Equipment 44560 Non-Cap Vehicle Accessories 44560 Non-Cap Refuse Equipment 44560 Non-Cap Other Equipment Total Commodities

Miscellaneous Expenses 44560 Interest 44560 Capital Reserves 44560 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

$

3,505 9,060 7,988 14,023 193,326 $

20,000 135,850 $

20,000 126,350 $

City dumpsters, spare keys, items for polycart delivery, traffic cones, etc. Site upgrades. Reduced and moved from 8299 as repairs/upgrades tend to be too small 5,000 to qualify for the minimums on that line, and they ended up here anyway 157,350

$

17,740 201,500 219,240 $

214,000 214,000 $

214,000 214,000 $

Projects not included in CIP budget - asphalt for recycling center/trees. (7399) 475,000 2026 CIP includes roll-off truck and purchasing 7th trash truck 11,000 486,000

$ $ $

$ 2,388,095 $ (89,315) $

970,489 575,310 1,545,799 $ 3,958,005 $ 84,625 $

869,667 640,050 1,509,717 $ 3,862,309 $ 83,255 $

7399 7405 7406 7507 7617 7699

Capital Outlays 44560 Other Improvement Construction8299 44560 Special Use Vehicles 8406 44560 Refuse Equipment 8517 Total Capital Outlays

2026 Approved Notes Budget 3,000 Asphalt to repair where trash trucks park or pads for roll off containers 250 Extension cords for block heaters, tire gauges, utility knives, etc. 100 GOJO hand cleaner Not buying trash bags BUT will need to purchase a few polycarts every year. 12,000 Assuming 200 at $60/cart is $12k.

9002 9398 9399

Interest on vehicle leases 593,867 705,004 90 day operating reserve budgeted as of 12/31/2024 1,298,871 3,958,782 104,301

Page 238

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Refuse Fund FTEs - Refuse Collections

Collections 2024 Actual

Operations Superintendent (25% Garage, 50% Streets) Operations Assistant Superintendent (76% Streets, 24% Refuse) Solid Waste Foreman Admin Assistant (PT to FT in 2024) Solid Waste Equipment Operator Solid Waste Collector Solid Waste Laborer Total FTEs - Refuse Collections Salary - Refuse Collections Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries Taxes & Benefits - Refuse Collections Total Salaries, Taxes & Benefits - Refuse Collections Compare Years - Refuse Collections 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

$ $ $

4344-44560 2025 Adopted Budget 2025 Projection

2026 Adopted Budget

0.25

0.25

0.25

0.25

1.00 0.50 3.00 5.00 2.00 11.75

1.00 1.00 3.00 5.00 2.00 12.25

0.24 1.00 4.00 6.00 11.49

0.24 1.00 4.00 6.00 11.49

2024 Actual 438,153 114,934 19,738 1,200 574,025

2025 Adopted Budget 501,444 82,000 1 805 584,250

2025 Projection 501,444 82,000 2 805 584,251

2026 Adopted Budget 532,268 65,000 10,000 4 1,200 608,472

297,034 871,059

362,822 947,072

354,508 938,759

305,608 914,080

Salary $ Change Benefit $ Change 10,225 $ 65,788 1 $ (8,314) 24,222 $ (57,214)

Salary % Change 1.8% 0.0% 4.1%

Benefit % Change 22.1% -2.3% -15.8%

Notes: Admin Assistant moved from part-time to full-time in 2024 Adopted Budget to assist with new polycart refuse collection program. 2024 Projection reflects vacancies, which have been chronic. 2025 Proposed Budget reflects no vacancies, full-time admin assistant, and salary increases.

Return to Table of Contents

Page 239

Refuse Fund - Refuse Disposal Division Description: The Refuse Disposal Division is responsible for running the Recycling Site and the Brush Site. The Recycling Site and Brush Site are open to all residential customers. They are also open to City approved contractors that perform work within the City limits. Recycling services are voluntary for City residents. The Refuse Collection and Disposal Divisions serve as an informational office for residents and business owners seeking information about State and City recycling and disposal guidelines.

Refuse Disposal Revenue Intergovernmental Revenue 4344 44570 State Grants Total Intergovernmental Revenue

4344 4344

4344

4344 4344 4344 4344 4344 4344 4344 4344 4344 4344 4344

4344 4344 4344 4344 4344 4344 4344 4344 4344 4344

Charges for Services 44570 Landfill Collections 44570 Sale of Recyclables Total Charges for Services Miscellaneous Revenue 44570 Motor Fuel Tax Refund Total Miscellaneous Revenue Total Revenue

2024 Actual

4208

Contractual Services 44570 Electricity 44570 Natural Gas 44570 Water 44570 Telephone 44570 Cable/Internet 44570 Classified Advertising 44570 Legal Advertising 44570 Other Professional Services 44570 Equipment Rental Exp 44570 Uniform Rental

Return to Table of Contents

2026 Approved Budget

$ $

$ $

-

Notes

5,625 $ 5,625 $

-

$

29,532 7,903 37,435 $

23,300 10,500 33,800 $

23,300 10,500 33,800 $

23,300 Brush Site collection fee 10,500 33,800

$ $

2,217 2,217 $ 45,278 $

4,000 4,000 $ 37,800 $

4,000 4,000 $ 37,800 $

4,000 4,000 37,800

32,529 4,353 15,854 3,902 15,043 5,419 2,114 51 79,264

31,982 3,300 15,524 3,887 15,613 4,933 2,456 51 77,745

31,982 3,300 15,524 3,887 15,613 4,933 1,536 51 76,825

64,770 2 full-time employees: Brush Site Operator (1)and Recycling Monitor (1) 4,400 Moved from part-time to full-time in 2026 5,291 13,203 7,408 2,730 69 97,871

1,969 312 568 1,349 514 47

1,700 300 1,320 700 4,000 1,000 -

1,700 300 1,320 250 4,000 1,000 -

1,700 300 Brush site phone and internet for cameras 1,320 Internet & Wi-Fi 250 Job posting possible 4,000 Tub grinding for brush pile. Oil recycling 1,000 -

5870

6201 6202 6203 6206 6208 6451 6453 6699 6702 6704

2025 Projection

$ $

5407 5556

Expenditures Personal Services 44570 Full Time 6101 44570 Overtime 6102 44570 Part Time 6104 44570 Longevity 6107 44570 FICA Exp 6108 44570 Health Insurance 6110 44570 KPERS Exp 6111 44570 Worker's Compensation 6116 44570 Unemployment Insurance 6120 44570 Sick Leave Reimbursement 6122 44570 Vacation Leave Reimbursement 6123 Total Personal Services

2025 Adopted Budget

-

Page 240

Refuse Fund - Refuse Disposal Division Description: The Refuse Disposal Division is responsible for running the Recycling Site and the Brush Site. The Recycling Site and Brush Site are open to all residential customers. They are also open to City approved contractors that perform work within the City limits. Recycling services are voluntary for City residents. The Refuse Collection and Disposal Divisions serve as an informational office for residents and business owners seeking information about State and City recycling and disposal guidelines.

Refuse Disposal 4344 4344 4344 4344 4344 4344 4344

4344 4344 4344 4344 4344 4344 4344 4344 4344 4344

4344

44570 Other Rental 44570 Building/Grounds M&R 44570 Vehicle M&R 44570 Software Maintenance 44570 Veh M&R - Garage Billing 44570 Other Equipment M&R 44570 Other Operating Expenses Total Contractual Services

6799 6802 6861 6862 6863 6899 6917

Commodities 44570 Office Supplies 7001 44570 Protective/Safety Apparel 7102 44570 Building/Grounds Materials 7301 44570 Gasoline 7302 44570 Diesel Fuel 7303 44570 Vehicle Tires/Batteries 7305 44570 Safety Materials 7314 44570 Equipment/Motor Repair Parts 7315 44570 Tools 7317 44570 Other Operating Supplies 7399 Total Commodities Capital Outlays 44570 Refuse Equipment Total Capital Outlays Total Expenditures Revenue minus Expenditures

Return to Table of Contents

8517

2024 Actual 2,195 6 13,080 3,701 7 23,747

2025 Adopted Budget 2,400 250 6,000 700 18,370

2025 Projection 2,400 250 6,000 700 17,920

2026 Approved Budget 2,400 Brush/recycling porta-potties 250 Fence/gate repairs 6,000 Skid steer, recycling compactor 700 Brush site camera program 17,920

212 655 80 3,079 40 77 290 4,433

500 200 200 360 4,000 650 400 6,310

500 200 200 360 4,000 650 400 6,310

500 Brush site receipts 200 Personal protective equipment 200 Signage and weed killer 360 Gas for lawnmower at Recycling Center 4,000 Diesel for skid steer and rubber tire loader 650 Pole saws/chain saws and blades 400 Burn materials, other misc. items 6,310

28,080 28,080 135,524 (90,246)

102,425 (64,625)

101,055 (63,255)

office trailer in 2024 - nothing planned in 2025 122,101 (84,301)

Notes

Page 241

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Refuse Fund FTEs - Refuse Disposal Brush Site Operator PT Recycling Monitor Total FTEs - Refuse Disposal

Disposal 2024 Actual

2026 Adopted Budget 1.00 0.50 1.50

2024 Actual 32,529 4,353 15,854 52,736

2025 Adopted Budget 31,982 3,300 15,524 50,805

2025 Projection 31,982 3,300 15,524 50,805

2026 Adopted Budget 64,770 4,400 69,170

26,529 79,264

26,940 77,745

26,020 76,825

28,701 97,871

Salary $ Change Benefit $ Change (1,931) $ 411 $ (920) 18,365 $ 1,761

Salary % Change -3.7% 0.0% 36.1%

Benefit % Change 1.5% -3.4% 6.5%

1.00 0.50 1.50

Salary - Refuse Disposal Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Refuse Disposal Taxes & Benefits - Refuse Disposal Total Salaries, Taxes & Benefits - Refuse Disposal Compare Years - Refuse Disposal 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

4344-44570 2025 Adopted Budget 2025 Projection 1.00 1.00 0.50 0.50 1.50 1.50

$ $ $

Notes: Salary decreases in 2025 due to employee turnover (outgoing employee had a higher hourly wage than incoming employee).

Return to Table of Contents

Page 242

Refuse Fund - Refuse Restricted Division Description: The Refuse Restricted Division accounts for activities associated with maintaining the closed Leavenworth City landfill. The Refuse Restricted Division does not have any employees.

Refuse Restricted

2024 Actual

Expenditures Contractual Services 4344 44595 Landscaping & Lawn Services

6618

4344

6699

4344

4344

44595 Other Professional Services Total Contractual Services Commodities 44595 Other Operating Supplies Total Commodities

-

$

-

7399

Capital Outlays 44595 Other Improvement Construction8299 Total Capital Outlays Total Expenditures Revenue minus Expenditures

Return to Table of Contents

$

2025 Adopted Budget

$

-

-

$

2025 Projection

2026 Approved Budget

15,000 $

15,000 $

5,000 20,000

5,000 20,000

-

20,000 (20,000)

$

-

20,000 (20,000)

$

Notes

15,000 6 Landfill mows, 2 frontage cuts/month, 2 drive path sprays/year Monitoring, well testing, tree maintenance, invasive weed spraying (Johnson 5,000 grass/thistle), other professional work as required. 20,000

-

20,000 (20,000)

Page 243

City of Leavenworth, Kansas Storm Water Capital Projects Fund (4941) 2026 Approved Budget Storm Water Capital Projects Fund Summary Budget

Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services (S.W. Impact Fee) Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

$ $

2024 Actual Expenses

2025 Adopted Budget

2025 Projection

2026 Approved Budget

1,334,428 1,334,428

1,330,000 229,503 1,559,503

1,330,000 875,197 2,205,197

1,330,000 645,693 1,975,693

45,901 1,249,177 264,425 1,559,503 $ $

45,901 1,249,177 264,425 645,693 2,205,197 $ $

49,123 1,249,177 264,425 412,968 1,975,693 -

46,691 69,080 459,086 266,025 840,881 $ 493,546 $

2026 Budget: Stormwater Fund Expenditures by Type

Debt Service $264,425 13%

General Reserves $412,968 21%

Personal Services $49,123 3%

Capital Outlay $1,249,177 63%

Return to Table of Contents

Page 244

Storm Water Capital Projects Fund Description: The Storm Water Fund is supported by the Storm Water Impact Fee. The purpose of the Storm Water Fund is to provide for the management, planning, engineering, and maintenance activities related to the City's Comprehensive Storm Water Management Program. The Storm Water Impact fees provides the resources necessary to maintain and improve the City's Storm Water infrastructure system. The Capital Outlay expenditures in the Storm Water Capital Projects Fund are included in the 2026 - 2030 CIP Budget.

Storm Water Capital Projects Revenue Charges for Services 4941 41555 Charges For Service - Other Total Charges for Services

4941 4941

4941 4941 4941 4941 4941 4941 4941

4941

4941 4941

4941 4941

4941

4941 4941

Miscellaneous Revenue 41555 Intrafund Transfers 41555 Balance Forward Total Miscellaneous Revenue Total Revenue Expenditures Personal Services 41555 Full Time 41555 Longevity 41555 FICA Exp 41555 Health Insurance 41555 KPERS Exp 41555 Worker's Compensation 41555 Unemployment Insurance Total Personal Services Contractual Services 41555 Legal Advertising

41555 Admin & Supervision 41555 Other Professional Services Total Contractual Services Capital Outlay 41555 Culvert Construction 41555 Storm Water Improvements

5799

Return to Table of Contents

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

1,334,428 $ 1,334,428 $

1,330,000 $ 1,330,000 $

1,330,000 $ 1,330,000 $

1,330,000 Storm Water Impact Fee - no change (should increase) 1,330,000

$ $

1,334,428

$ $

229,503 229,503 $ 1,559,503 $

875,197 875,197 $ 2,205,197 $

645,693 645,693 1,975,693

37,584 2,680 577 3,786 2,030 35 46,691 $

37,014 2,832 577 3,594 1,848 37 45,901 $

37,014 2,832 577 3,594 1,848 37 45,901 $

6453

106

-

-

-

6607 6699

57,750 11,224 69,080 $

-

-

-

21,722 72,489

-

-

$

364,875 459,086 $

1,249,177 1,249,177 $

1,249,177 1,249,177 $

$

240,000 26,025 266,025 $

240,000 24,425 264,425 $

240,000 24,425 264,425 $

5900 5999

6101 6107 6108 6110 6111 6116 6120 $

$

8204 8212

41555 Other Improvement Construction8299 Total Capital Outlay Debt Service 41555 Principal 41555 Interest Total Debt Service

2024 Actual

9001 9002

$

$

40,884 0.75 full-time employee: GIS Technician (0.75) 115 3,136 606 3,062 1,279 41 49,123

Discontinuing Admin fee as of 1/1/2024 to keep all Storm Water Assessment fee collections in the Storm Water Capital Fund.

-

1,249,177 2026: orange fence projects, stream & culvert restoration, curb inlet replacements 1,249,177

240,000 Principal payment on bond 24,425 Interest payment on bond 264,425

Page 245

Storm Water Capital Projects Fund Description: The Storm Water Fund is supported by the Storm Water Impact Fee. The purpose of the Storm Water Fund is to provide for the management, planning, engineering, and maintenance activities related to the City's Comprehensive Storm Water Management Program. The Storm Water Impact fees provides the resources necessary to maintain and improve the City's Storm Water infrastructure system. The Capital Outlay expenditures in the Storm Water Capital Projects Fund are included in the 2026 - 2030 CIP Budget.

Storm Water Capital Projects 4941

4941 4941

Miscellaneous Expenses 41555 Intrafund Transfers

41555 Transfer to Streets Projects 41555 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

9200

-

9234 9399

840,881 493,546

$ $ $

2025 Adopted Budget

2025 Projection

-

$ $ $

1,559,503 -

2026 Approved Budget

-

$ $ $

645,693 645,693 $ 2,205,197 $ $

Notes

Transfer to Street Fund for storm water component of 4th Street from Seneca to Choctaw project 412,968 412,968 1,975,693 -

Page 246

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Storm Water Capital Projects Fund FTEs - Storm Water Capital Projects Fund GIS Technician (25% Engineering) Total FTEs - Storm Water Capital Projects Fund

Storm Water Cap. Projects 2024 Actual 0.75 0.75

Salary - Storm Water Capital Projects Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries Storm Water Capital Projects

2024 Actual 37,584 37,584

4941-41555 2025 Adopted Budget 2025 Projection 0.75 0.75 0.75 0.75

2026 Adopted Budget 0.75 0.75

2025 Adopted Budget 37,014 37,014

2025 Projection 37,014 37,014

2026 Adopted Budget 40,884 115 40,999

Taxes & Benefits - Storm Water Capital Projects Total Salaries, Taxes & Benefits - Storm Water Capital Projects Fund

9,107 46,691

8,888 45,901

8,888 45,901

8,124 49,123

Compare Years - Storm Water Capital Projects 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

Benefit $ Change (570) $ (219) $ 3,985 $ (764)

Salary % Change -1.5% 0.0% 10.8%

Benefit % Change -2.4% 0.0% -8.6%

Salary $ Change $ $ $

Notes: The GIS Technician is allocated between Engineering (25%) and Storm Water Capital Projects (75%).

Return to Table of Contents

Page 247

City of Leavenworth, Kansas Auto TIF Fund - 8607 2026 Approved Budget Auto TIF Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves (see note) Total Expenditures Revenue minus Expenditures

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget: Auto Fund by Division 2026 Approved Budget

$

566,507 $ 566,507 $

820,000 $ 820,000 $

644,600 $ 19,316 663,916 $

644,600 644,600

$ $

726,419 726,419 $ (159,912) $

820,000 820,000 $ $

663,916 663,916 $ $

644,600 644,600 -

2026 Budget: Auto TIF Fund Expenditures by Type

Contractual Services $644,600 100%

TIF - Luxury & Import CID

$

TIF - Zeck CID

TIF - Zeck Property Tax

Total Auto TIF Fund

$

88,600 $ 282,000 $ 88,600 $ 282,000 $

78,000 $ 78,000 $

196,000 $ 196,000 $

644,600 644,600

$ $

88,600 282,000 88,600 $ 282,000 $ $ $

78,000 78,000 $ $

196,000 196,000 $ $

644,600 644,600 -

2026 Budget: Auto TIF Fund Expenditures by Division

TIF - Luxury & Import CID $88,600 14%

TIF - Zeck Property Tax $196,000 30%

Return to Table of Contents

TIF - Zeck Sales Tax

TIF - Zeck CID $282,000 44%

TIF - Zeck Sales Tax $78,000 12%

Page 248

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Auto TIF Fund - Luxury & Import CID: This division accounts for the CID Sales Tax collected for and remitted to the developer of the Luxury and Import TIF project.

Auto TIF - Luxury & Import CID Revenue Tax Revenue 8607 07181 Local Sales Tax - CID Total Tax Revenue

8607

8607 8607 8607 8607

Miscellaneous Revenue 07181 Balance Forward Total Miscellaneous Revenue Total Revenue Expenditures Contractual Services 07181 Legal Advertising 07181 Legal Services 07181 Admin & Supervision 07181 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

4014

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

88,640 $ 88,640 $

82,000 $ 82,000 $

88,600 $ 88,600 $

88,600 CID Tax is additional sales tax charged within the TIF District 88,600

$ $

88,640

82,000

$ $

19,316 19,316 $ 107,916 $

88,600

$ $ $

4,487 214,672 219,159 $ 219,159 $ (130,519) $

5,000 77,000 82,000 $ 82,000 $ $

5,000 102,916 107,916 $ 107,916 $ -

5,000 This is an Admin fee the City charges the TIF 83,600 Remittance to the developer 88,600 88,600 -

5999

6453 6602 6607 6998

$ $

Page 249

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Auto TIF Fund - Zeck CID: This division accounts for the CID Sales Tax collected for and remitted to the developer of the Zeck TIF project.

Auto TIF - Zeck CID Revenue Tax Revenue 8607 07184 Local Sales Tax - CID Total Tax Revenue

8607

Miscellaneous Revenue 07184 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8607 07184 Admin & Supervision 8607 07184 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

4014

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

281,278 $ 281,278 $

550,000 $ 550,000 $

282,000 $ 282,000 $

282,000 CID Tax is additional sales tax charged within the TIF District 282,000

$ $

281,278

550,000

282,000

282,000

$ $ $

5,000 305,671 310,671 $ 310,671 $ (29,393) $

5999

6607 6998

$ $

$ $

5,000 545,000 550,000 $ 550,000 $ $

$ $

5,000 277,000 282,000 $ 282,000 $ -

5,000 This is an Admin fee the City charges the TIF 277,000 Remittance to the developer 282,000 282,000 -

Page 250

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Auto TIF Fund - Zeck Sales Tax: This division accounts for the incremental Sales Tax collected for and remitted to the developer of the Zeck TIF project.

Auto TIF - Zeck Sales Tax

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Revenue Tax Revenue

8607 8607

07185 Local Sales Tax 07185 Local Sales Tax - CIP Total Tax Revenue Total Revenue

Expenditures Contractual Services 8607 07185 Admin & Supervision 8607 07185 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

4007 4008

$ $ $

-

$ $ $

-

6607 6998

$ $

39,000 $ 39,000 78,000 $ 78,000 $

39,000 $ 39,000 78,000 $ 78,000 $

When sales tax collections exceed base year, a portion of the City's portion of sales 39,000 tax is transferred to the TIF 39,000 CID Tax is additional sales tax charged within the TIF District 78,000 78,000

$ $ $

5,000 73,000 78,000 $ 78,000 $ $

5,000 73,000 78,000 $ 78,000 $ $

5,000 This is an Admin fee the City charges the TIF 73,000 Remittance to the developer 78,000 78,000 -

$

Page 251

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Auto TIF Fund - Zeck Property Tax: This division accounts for the incremental Property Tax collected for and remitted to the developer of the Zeck TIF project.

Auto TIF - Zeck Property Tax Revenue Tax Revenue 8607 07186 Tax Increment Taxes Total Tax Revenue Total Revenue Expenditures Contractual Services 8607 07186 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

4010

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $ $

196,589 $ 196,589 $ 196,589 $

110,000 $ 110,000 $ 110,000 $

196,000 $ 196,000 $ 196,000 $

196,000 Property Tax in excess of base year property taxes are transferred to the TIF 196,000 196,000

$ $ $

196,589 196,589 $ 196,589 $ $

110,000 110,000 $ 110,000 $ $

196,000 196,000 $ 196,000 $ $

196,000 Remittance to the developer 196,000 196,000 -

6998

Page 252

City of Leavenworth, Kansas Hotel TIF Fund - 8608 2026 Approved Budget Hotel TIF Fund Budget Summary 2024 Actual 2025 Adopted Expenses Budget Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Projection

2026 Approved Budget

2026 Approved Budget: Hotel TIF Fund Division TIF -by 615 TIF - North Metro TIF TIF TIF - North Gateway Redevelop TIF - 4th & ment Metro Downtown Downtown CID Gateway CID

$

780,752 754,600 779,700 779,700 364,781 682,178 837,178 780,752 $ 1,119,381 $ 1,461,878 $ 1,616,878

155,000 837,178 $ 992,178 $

130,000 130,000 $

-

$

$ $

593,611 599,600 624,700 839,113 519,781 837,178 777,765 593,611 $ 1,119,381 $ 1,461,878 $ 1,616,878 187,141 $ $ $ -

777,765 $ 777,765 $ $ 214,413 $

165,000 165,000 $ (35,000) $

-

100,000 144,113 430,000 839,113 777,765 $ 100,000 $ 144,113 $ 430,000 $ 1,616,878 $ (25,000) $ (17,413) $ (137,000) $ -

2026 Budget: Hotel TIF Fund Expenditures by Type

General Reserves $777,765 48%

75,000 126,700 293,000 779,700 837,178 75,000 $ 126,700 $ 293,000 $ 1,616,878

2026 Budget: Hotel TIF Fund Expenditures by Division

TIF - Downtown $777,765 48%

Contractual Services $839,113 52%

Return to Table of Contents

Total Hotel TIF Fund

TIF - Downtown CID $165,000 10% TIF - North Gateway CID $100,000 6% TIF - 615 Metro Redevelopment $144,113 9%

TIF - 4th & Metro $430,000 27%

Page 253

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Hotel TIF - Downtown: This division accounts for the incremental Property Tax collected and remitted to make the bond payments for the property development portion of the Downtown Hotel TIF Project.

Hotel TIF - Downtown Revenue Tax Revenue 8608 08200 Tax Increment Taxes Total Tax Revenue

8608

Miscellaneous Revenue 08200 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8608 08200 Operating Transfers Total Contractual Services

8608 8608

2024 Actual

4010

Return to Table of Contents

2025 Projection

2026 Approved Budget

Notes

$ $

155,399 $ 155,399 $

155,000 $ 155,000 $

155,000 $ 155,000 $

155,000 Property Tax in excess of base year property taxes are transferred to the TIF 155,000

$ $

155,399

$ $

364,781 364,781 $ 519,781 $

682,178 682,178 $ 837,178 $

837,178 837,178 992,178

$

-

$

-

-

-

$ $ $

155,399

$ $ $

519,781 519,781 $ 519,781 $ $

5999

6998

Miscellaneous Expenses 08200 Trans To Bond & Interest Fund 9220 08200 General Reserves 9399 Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

$

$

837,178 837,178 $ 837,178 $ $

Taxes collected paid off Bond used to develop TIF property

The Bond was paid off in 2022 777,765 777,765 777,765 214,413

Page 254

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Hotel TIF - Downtown CID: This division accounts for the CID Sales Tax collected and remitted to the developer of the Downtown Hotel TIF Project.

Hotel TIF - Downtown CID Revenue Tax Revenue 8608 08201 Local Sales Tax - CID Total Tax Revenue

8608

Miscellaneous Revenue 08201 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8608 08201 Admin & Supervision 8608 08201 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

4014

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

130,524 $ 130,524 $

102,000 $ 102,000 $

130,000 $ 130,000 $

130,000 CID Tax is additional sales tax charged within the TIF District 130,000

$ $

130,524

102,000

130,000

130,000

$ $ $

2,815 129,781 132,597 $ 132,597 $ (2,073) $

5999

6607 6998

$ $

$ $

5,000 97,000 102,000 $ 102,000 $ $

$ $

5,000 125,000 130,000 $ 130,000 $ $

5,000 This is an Admin fee the City charges the TIF 160,000 Remittance to the developer 165,000 165,000 (35,000)

Page 255

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Hotel TIF - North Gateway CID: This division accounts for the CID Sales Tax collected and remitted to the developer of the North Gateway TIF Project.

Hotel TIF - North Gateway CID Revenue Tax Revenue 8608 08206 Local Sales Tax - CID Total Tax Revenue

8608

Miscellaneous Revenue 08206 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8608 08206 Admin & Supervision 8608 08206 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

4014

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

74,924 $ 74,924 $

113,000 $ 113,000 $

75,000 $ 75,000 $

75,000 CID Tax is additional sales tax charged within the TIF District 75,000

$ $

74,924

113,000

75,000

75,000

$ $ $

3,378 73,212 76,589 $ 76,589 $ (1,665) $

5999

6607 6998

$ $

$ $

5,000 108,000 113,000 $ 113,000 $ $

$ $

5,000 70,000 75,000 $ 75,000 $ $

5,000 This is an Admin fee the City charges the TIF 95,000 Remittance to the developer 100,000 100,000 (25,000)

Page 256

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Hotel TIF - 615 Metropolitan Redevelopment: This division accounts for the CID Sales Tax collected and remitted to the developer of the 615 Metro Redevelopment TIF Project.

Hotel TIF - 615 Metro Redevelopment Revenue Tax Revenue 8608 08207 Local Sales Tax 8608 08207 Local Sales Tax - CIP 8608 08207 Local Sales Tax - CID Total Tax Revenue

8608

Miscellaneous Revenue 08207 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8608 08207 Admin & Supervision 8608 08207 Operating Transfers Total Contractual Services

8608

4007 4008 4014

$

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$

38,574 $ 38,574 49,763 126,911 $

$ 38,300 38,300 $

38,500 $ 38,500 49,700 126,700 $

38,500 38,500 49,700 CID Tax is additional sales tax charged within the TIF District 126,700

$ $

126,911

38,300

126,700

126,700

$

5,000 86,431 91,431 $

5,000 33,300 38,300 $

5,000 121,700 126,700 $

5,000 139,113 Remittance to the developer 144,113

$ $ $

91,431 35,480

38,300 -

126,700 -

144,113 (17,413)

5999

6607 6998

Miscellaneous Expenses 08207 Trf To Economic Development 9203 Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

$ $

$ $ $

$ $

$ $ $

$ $

$ $ $

Page 257

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Hotel TIF - 4th & Metropolitan: This division accounts for the Tax Increment Property Tax collected and remitted to the developer of the 4th & Metropolitan TIF Project.

Hotel TIF - 4th & Metropolitan Revenue Tax Revenue 8608 08190 Tax Increment Taxes Total Tax Revenue

8608 8608

Miscellaneous Revenue 08190 Other - Miscellaneous 08190 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8608 08190 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

4010

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $

292,994 $ 292,994 $

346,300 $ 346,300 $

293,000 $ 293,000 $

293,000 Property Tax in excess of base year property taxes are transferred to the TIF 293,000

$ $

292,994

346,300

293,000

2022: Transfer from Escrow after Bond was paid off 293,000

$ $ $

292,994 292,994 $ 292,994 $ $

5899 5999

6998

$ $

$ $

346,300 346,300 $ 346,300 $ $

$ $

293,000 293,000 $ 293,000 $ $

430,000 Remittance to the developer 430,000 430,000 (137,000.00)

Page 258

City of Leavenworth, Kansas Retail TIF Fund - 8609 2026 Approved Budget Retail TIF Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves (see note) Total Expenditures Revenue minus Expenditures

$

2025 Adopted Budget

2026 Approved Budget

$

87,919 $ 87,919 $

195,000 $ 195,000 $

88,500 $ 5,599 94,099 $

88,500 88,500

$ $

89,390 89,390 $ (1,470) $

195,000 195,000 $ $

94,099 94,099 $ $

88,500 88,500 -

2026 Budget: Retail TIF Fund Expenditures by Type

Contractual Services $88,500 100%

Return to Table of Contents

2025 Projection

2026 Approved Budget: Retail TIF Fund by Division TIF - Price Chopper TIF - MAPS Total Retail TIF Incentives Incentives Fund $

$

88,500 $ 88,500 $

-

$ $

88,500 88,500 $ $

-

$

$

88,500 88,500

$ $

88,500 88,500 -

2026 Budget: Retail TIF Fund Expenditures by Division

TIF - Price Chopper Incentives $88,500 100%

Page 259

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Retail TIF - Price Chopper: This division accounts for the Tax Increment Property Tax, Tax Increment Sales Tax, and CID Sales Tax collected and remitted to the developer of the Price Chopper TIF Project.

Retail TIF - Price Chopper

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

$

$

Notes

Revenue Tax Revenue 8609 09215 Current Ad Valorem

4001

8609

4007

4,339

20,000

4,500

4008 4010 4014 $

4,339 28,703 50,538 87,919 $

20,000 75,000 80,000 195,000 $

4,500 29,000 50,500 88,500 $

Property Tax in excess of base year property taxes are transferred to the TIF When sales tax collections exceed base year, a portion of the City's portion of sales 4,500 tax is transferred to the TIF When sales tax collections exceed base year, a portion of the City's portion of sales 4,500 tax is transferred to the TIF 29,000 50,500 CID Tax is additional sales tax charged within the TIF District 88,500

$ $

87,919

195,000

$ $

5,599 5,599 $ 94,099 $

88,500

$ $ $

4,629 84,761 89,390 $ 89,390 $ (1,470) $

5,000 190,000 195,000 $ 195,000 $ $

5,000 89,099 94,099 $ 94,099 $ -

5,000 This is an Admin fee the City charges the TIF 83,500 Remittance to the developer 88,500 88,500 -

8609 8609 8609

8609 8609

09215 Local Sales Tax 09215 Local Sales Tax - CIP 09215 Tax Increment Taxes 09215 Local Sales Tax - CID Total Tax Revenue Miscellaneous Revenue 09215 Other - Miscellaneous 09215 Balance Forward Total Miscellaneous Revenue Total Revenue

Expenditures Contractual Services 8609 09215 Admin & Supervision 8609 09215 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

$

5899 5999

6607 6998

-

$ $

-

-

-

Page 260

TIF Funds Description: Tax Increment Financing (TIF) funds are agency funds that account for resources held by the City in a custodial capacity for various TIF districts. The City's three TIF funds are the Auto TIF Fund, the Hotel TIF Fund, and the Retail TIF Fund. The purpose of the Tax Increment Financing Funds is to collect the sales and/or ad valorem property tax from the TIF districts and distribute those taxes as directed per the various tax increment financing agreements. Retail TIF - Maps: This division accounts for the taxes collected and remitted to the developer of the MAPS TIF Project.

Retail TIF - MAPS Revenue Miscellaneous Revenue 8609 09216 Other - Miscellaneous 8609 09216 Balance Forward Total Miscellaneous Revenue Total Revenue

8609 8609 8609 8609

Expenditures Contractual Services 09216 Postage 09216 Legal Advertising 09216 Legal Services 09216 Operating Transfers Total Contractual Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2024 Actual

5899 5999

$ $ $

-

$ $ $

-

6207 6453 6602 6998

2025 Adopted Budget

2025 Projection

2026 Approved Budget

$

$

$

$ $

-

$ $ $

-

$ $

-

$ $ $

-

$ $

-

$ $ $

-

Notes

Remittance to the developer

Page 261

City of Leavenworth, Kansas Planters II Fund - 4747 2026 Approved Budget Planters II Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

Capital Outlay $40,000 3%

Commodities $34,500 Return to Table of Contents 3%

2026 Approved Budget

$

680,865 478,631 12,891 1,172,387 $

300,000 457,540 13,000 547,044 1,317,584 $

600,000 457,540 13,000 547,044 1,617,584 $

340,000 457,540 13,000 495,121 1,305,661

$ $

301,777 456,759 55,754 310,705 216 1,125,211 $ 47,176 $

310,833 478,105 34,500 494,146 1,317,584 $ $

309,858 478,105 34,500 300,000 495,121 1,617,584 $ $

282,508 478,105 34,500 40,000 470,548 1,305,661 -

2026 Budget: Planters II Fund Expenditures by Type

General Reserves $470,548 36%

2025 Projection

2026 Approved Budget: Planters II Fund by Division

Personal Services $282,508 22%

Contractual Services $478,105 36%

Planters II Admin

$

$ $

-

Planters II

Housing CFP

Total Planters II Fund

300,000 457,540 13,000 495,121 $ 1,265,661 $

40,000 340,000 457,540 13,000 495,121 40,000 $ 1,305,661

13,612 268,896 478,105 34,500 470,548 13,612 $ 1,252,049 $ (13,612) $ 13,612 $

282,508 478,105 34,500 40,000 40,000 470,548 40,000 $ 1,305,661 $ -

2026 Budget: Planters II Fund Expenditures by Division

Planters II $1,252,049 99%

Planters II Admin $13,612 1%

Page 262

Planters II Fund Description: Planters II is a 105-unit, 10-story public housing apartment building at 200 Shawnee Street in downtown Leavenworth. It is intended for persons over the age of 62 or persons with medically-certified disabilities. Residents pay 30% of their gross monthly income for rent. Total tenant income must be below 80% of the community's median income, which for a single occupancy is about $39,900 for one and $45,700 for two. There is usually a waiting list, ordered on a first-come basis. Planters II - Administration Division: The Administration Division accounts for the portion of the Planning and Community Director's salary and benefits that are allocated to the Planters II Fund.

Planters II - Administration

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

Expenditures Personal Services

4747 4747 4747 4747 4747 4747 4747 4747

47583 Full Time 47583 Longevity 47583 FICA Exp 47583 Health Insurance 47583 KPERS Exp 47583 Worker's Compensation 47583 Unemployment Insurance 47583 Automobile Allowance Total Personal Services Total Expenditures Revenue minus Expenditures

Return to Table of Contents

6101 6107 6108 6110 6111 6116 6120 6126 $ $ $

21,102 1,612 2,941 2,089 16 21 660 28,441 $ 28,441 $ (28,441) $

21,079 1,681 3,350 2,134 18 21 900 29,184 $ 29,184 $ (29,184) $

21,079 1,681 3,350 2,134 10 21 900 29,176 $ 29,176 $ (29,176) $

0.1 full-time employees: The Planning and Community Development Director (0.1) 9,282 provides oversight of the Housing Funds. 744 2,078 1,042 6 10 450 13,612 13,612 (13,612)

Page 263

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Planters II Fund FTEs - Planters II Admin Planning and Community Development Director Total FTEs - Planters II Admin

Planters II Admin 2024 Actual

2026 Adopted Budget 0.20 0.20

2024 Actual 21,102 21,102

2025 Adopted Budget 21,079 21,079

2025 Projection 21,079 21,079

2026 Adopted Budget 9,282 9,282

7,339 28,441

8,105 29,184

8,097 29,176

4,330 13,612

Benefit $ Change (23) $ 767 $ (8) (11,797) $ (3,775)

Salary % Change -0.1% 0.0% -56.0%

Benefit % Change 10.4% -0.1% -46.6%

0.20 0.20

Salary - Planters II Admin Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries Taxes & Benefits - Planters II Admin Total Salaries, Taxes & Benefits - Planters II Admin Compare Years - Platners II Admin 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

4747-47583 2025 Adopted Budget 2025 Projection 0.20 0.20 0.20 0.20

Salary $ Change $ $ $

Notes: The Planning and Community Development Director is allocated between Planning and Community Development (80%) and Housing (20%).

Return to Table of Contents

Page 264

Planters II Fund Description: Planters II is a 105-unit, 10-story public housing apartment building at 200 Shawnee Street in downtown Leavenworth. It is intended for persons over the age of 62 or persons with medically-certified disabilities. Residents pay 30% of their gross monthly income for rent. Total tenant income must be below 80% of the community's median income, which for a single occupancy is about $39,900 for one and $45,700 for two. There is usually a waiting list, ordered on a first-come basis. Planters II Division: The Planters II - Program Division accounts for the Federal grants and rental revenue received and all of the expenditures associated with the direct operations of the apartment building.

Planters II - Program Revenue Intergovernmental Revenue 4747 47584 Federal Grants Total Intergovernmental Revenue

4747 4747 4747 4747

4747 4747 4747

Charges for Services 47584 Apartment Rental 47584 Other Rentals 47584 Excess Utilities 47584 Other Income Tenants Total Charges for Services Miscellaneous Revenue 47584 Interest Earnings 47584 Other - Miscellaneous 47584 Balance Forward Total Miscellaneous Revenue Total Revenue

2024 Actual

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

4207

$ $

370,160 $ 370,160 $

300,000 $ 300,000 $

300,000 $ 300,000 $

300,000 Congress decides amount 300,000

5654 5699 5730 5731

$ $ $ $ $

436,778 30,810 60 10,983 478,631

$ $ $ $ $

420,000 31,000 40 6,500 457,540

$ $ $ $ $

420,000 31,000 40 6,500 457,540

$ $ $ $ $

420,000 Rental revenue from tenants 31,000 Antenna Lease Revenue 40 6,500 Laundry revenue collected 457,540

5801 5899 5999

$ $ $ $ $

5,083 7,809 12,891 861,682

$ $ $ $ $

5,000 8,000 547,044 560,044 1,317,584

$ $ $ $ $

5,000 8,000 547,044 560,044 1,317,584

$ $ $ $ $

$

177,470 3,406 985 13,179 57,149 18,755 2,220 172 273,336 $

182,395 1,700 1,325 14,185 61,202 18,004 2,654 184 281,649 $

182,395 1,700 1,325 14,185 61,202 18,004 1,687 184 280,682 $

3.5 full-time employees: Housing Manager (1), Housing Intake Specialist (0.5), 187,411 Housing Custodian (1), Housing Mechanic (1) 3,400 After hours emergencies for Housing Mechanic 1,325 14,698 39,007 20,578 2,285 192 268,896

13,598 124,373 35,109 14,095 6,560 6,245 7,001

14,000 120,000 31,000 15,000 7,000 7,000 350 6,200

14,000 120,000 31,000 15,000 7,000 7,000 350 6,200

14,000 120,000 31,000 15,000 7,000 7,000 desk phones, fax, cell phones, fire panel, elevator and entrance door control 350 6,200 Metro Ethernet fees (separated from telephone in 2023)

5,000 8,000 Cleaning charges and other Miscellaneous Revenue 495,121 508,121 1,265,661

Expenditures Personal Services

4747 4747 4747 4747 4747 4747 4747 4747

4747 4747 4747 4747 4747 4747 4747 4747

47584 Full Time 47584 Overtime 47584 Longevity 47584 FICA Exp 47584 Health Insurance 47584 KPERS Exp 47584 Worker's Compensation 47584 Unemployment Insurance Total Personal Services Contractual Services 47584 Sewer 47584 Electricity 47584 Natural Gas 47584 Water 47584 Refuse 47584 Telephone 47584 Postage 47584 Network Connectivity

Return to Table of Contents

6101 6102 6107 6108 6110 6111 6116 6120

6200 6201 6202 6203 6204 6206 6207 6209

Page 265

Planters II Fund Description: Planters II is a 105-unit, 10-story public housing apartment building at 200 Shawnee Street in downtown Leavenworth. It is intended for persons over the age of 62 or persons with medically-certified disabilities. Residents pay 30% of their gross monthly income for rent. Total tenant income must be below 80% of the community's median income, which for a single occupancy is about $39,900 for one and $45,700 for two. There is usually a waiting list, ordered on a first-come basis. Planters II Division: The Planters II - Program Division accounts for the Federal grants and rental revenue received and all of the expenditures associated with the direct operations of the apartment building.

Planters II - Program 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747

4747 4747 4747 4747 4747 4747 4747

47584 Other Utilities 6299 47584 Commercial Travel 6301 47584 Lodging 6302 47584 Meals 6303 47584 Mileage Reimbursement 6304 47584 Registration 6403 47584 Classified Advertising 6451 47584 Legal Advertising 6453 47584 Insurance 6501 47584 Dues Memberships & Subs 6601 47584 Legal Services 6602 47584 Financial Services 6603 47584 Planning/Design 6605 47584 Pest Control Services 6612 47584 Janitorial Services 6614 47584 Printing/Copying Services 6617 47584 Landscaping & Lawn Services 6618 47584 IT Services 6623 47584 Backup Fees 6639 47584 Other Professional Services 6699 47584 Equipment Rental Exp 6702 47584 Vehicle Lease 6706 47584 Building/Grounds M&R 6802 47584 Building Maintenance -Painting 6804 47584 Office Equipment M&R 6852 47584 Vehicle M&R 6861 47584 Software Maintenance 6862 47584 Other Equipment M&R 6899 47584 Vehicle License Fees 6902 47584 Other Operating Expenses 6917 47584 Collection Losses 6930 Total Contractual Services Commodities 47584 Office Supplies 47584 Other Office Supplies 47584 Protective/Safety Apparel 47584 Food 47584 Kitchen Supplies 47584 Building/Grounds Materials 47584 Chemicals

Return to Table of Contents

7001 7099 7102 7201 7202 7301 7307

2025 Adopted 2026 Approved Notes 2024 Actual Budget 2025 Projection Budget 1,669 2,000 2,000 2,000 1,000 1,000 1,000 Planned training courses and events 1,500 1,500 1,500 Planned training courses and events 100 100 100 Planned training courses and events 75 75 75 Planned training courses and events 1,500 1,500 1,500 Planned training courses and events 130 850 850 850 130 130 130 45,024 46,000 46,000 46,000 building insurance 478 500 500 500 564 500 500 500 8,243 9,000 9,000 9,000 fee accounting 8,040 5,000 5,000 5,000 4,095 6,000 6,000 6,000 used if permanent staff is out on leave 600 600 600 stationary, business cards 6,665 4,000 4,000 4,000 lawn mowing/trimming and landscape work 200 200 200 521 400 400 400 4,828 26,000 26,000 26,000 misc. services 1,107 4,000 4,000 4,000 11,508 12,000 12,000 12,000 132,364 130,000 130,000 130,000 repairs and maintenance for the building and equipment interior and exterior 12,406 14,000 14,000 14,000 311 1,000 1,000 1,000 475 200 200 200 3,225 4,000 4,000 4,000 1,000 1,000 1,000 2,000 2,000 2,000 8,125 4,000 4,000 4,000 $ 456,759 $ 478,105 $ 478,105 $ 478,105

4,209 271 64 3,752 18,083 -

4,000 500 3,000 100 13,000 -

4,000 500 3,000 100 13,000 -

4,000 500 3,000 purchase food for tenant events 100 13,000 Page 266

Planters II Fund Description: Planters II is a 105-unit, 10-story public housing apartment building at 200 Shawnee Street in downtown Leavenworth. It is intended for persons over the age of 62 or persons with medically-certified disabilities. Residents pay 30% of their gross monthly income for rent. Total tenant income must be below 80% of the community's median income, which for a single occupancy is about $39,900 for one and $45,700 for two. There is usually a waiting list, ordered on a first-come basis. Planters II Division: The Planters II - Program Division accounts for the Federal grants and rental revenue received and all of the expenditures associated with the direct operations of the apartment building.

Planters II - Program 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747 4747

4747 4747

47584 Equipment/Motor Repair Parts 7315 47584 Tools 7317 47584 Janitorial Supplies 7319 47584 Other Operating Supplies 7399 47584 Non-Cap Office Equipment 7401 47584 Non-Cap Furniture/Furnishings 7402 47584 Non-Cap Appliances 7403 47584 Non-Cap Software 7405 47584 Non-Cap IT Equipment 7406 47584 Non-Cap Vehicle Accessories 7507 47584 Non-Cap Other Equipment 7699 Total Commodities Miscellaneous Expenses 47584 Interest 47584 General Reserves Total Miscellaneous Expenses Total Expenditures Revenue minus Expenditures

Return to Table of Contents

2025 Adopted 2026 Approved 2024 Actual Budget 2025 Projection Budget 300 300 300 422 300 300 300 2,143 3,000 3,000 3,000 1,812 3,000 3,000 3,000 50 200 200 200 194 1,000 1,000 1,000 99 100 100 100 1,000 1,000 1,000 24,654 5,000 5,000 5,000 $ 55,754 $ 34,500 $ 34,500 $ 34,500

9002 9399 $ $ $

216 216 $ 786,065 $ 75,617 $

494,146 494,146 $ 1,288,400 $ 29,184 $

495,121 495,121 $ 1,288,409 $ 29,176 $

Notes

Interest on copier lease 470,548 470,548 1,252,049 13,612

Page 267

2026 Budget Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget Planters II Fund FTEs - Planters II Program Housing Manager Housing Intake Specialist (50% Voucher Program) Housing Custodian Housing Maintenance Mechanic Total FTEs - Planters II Program

Planters II Program 2024 Actual

2026 Adopted Budget 1.00 0.50 1.00 1.00 3.50

2024 Actual 177,470 3,406 985 181,861

2025 Adopted Budget 182,395 1,700 1,325 185,420

2025 Projection 182,395 1,700 1,325 185,420

2026 Adopted Budget 187,411 3,400 1,325 192,136

91,476 273,336

96,229 281,649

95,262 280,682

76,760 268,896

Salary $ Change Benefit $ Change 3,559 $ 4,754 $ (967) 6,716 $ (19,469)

Salary % Change 2.0% 0.0% 3.6%

Benefit % Change 5.2% -1.0% -20.2%

1.00 0.50 1.00 1.00 3.50

Salary - Planters II Program Full Time Overtime Part Time Specialty Assignment Pay Public Safety Holiday Pay Longevity Total Salaries - Planters II Program Taxes & Benefits - Planters II Program Total Salaries, Taxes & Benefits - Planters II Prog. Compare Years - Planters II Program 2024 Actual to 2025 Adopted Budget 2025 Adopted to 2025 Projection 2025 Adopted Budget to 2026 Adopted Budget

4747-47584 2025 Adopted Budget 2025 Projection 1.00 1.00 0.50 0.50 1.00 1.00 1.00 1.00 3.50 3.50

$ $ $

Notes: The Housing Intake Specialist is allocated between Planters II (50%) and Voucher Choice (50%)

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Page 268

Planters II Fund Description: Planters II is a 105-unit, 10-story public housing apartment building at 200 Shawnee Street in downtown Leavenworth. It is intended for persons over the age of 62 or persons with medically-certified disabilities. Residents pay 30% of their gross monthly income for rent. Total tenant income must be below 80% of the community's median income, which for a single occupancy is about $39,900 for one and $45,700 for two. There is usually a waiting list, ordered on a first-come basis. Planters II CFP (Capital Projects) Division: The CFP Division accounts for expenditures for improvements to the Planters II apartment building. The Housing CFP Fund does not have any employees

Planters II CFP Division Revenue Intergovernmental Revenue 4747 47587 Federal Grants Total Intergovernmental Revenue Total Revenue Expenditures Capital Outlay 4747 47587 Building - Improvements Total Capital Outlay Total Expenditures Revenue minus Expenditures

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2024 Actual

4207

2025 Adopted Budget

2025 Projection

2026 Approved Budget

Notes

$ $ $

310,705 $ 310,705 $ 310,705 $

-

$ $ $

300,000 $ 300,000 $ 300,000 $

40,000 Planters II Capital Improvements Grant (reimbursement) 40,000 40,000

$ $ $

310,705 310,705 $ 310,705 $ $

-

$ $ $

300,000 300,000 $ 300,000 $ $

40,000 Replacing the Chiller for the Apartment Building in 2024 40,000 40,000 -

8103

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City of Leavenworth, Kansas Voucher Choice (Section 8) Fund - 4748 2026 Approved Budget 2026 Approved Budget: Voucher Choice Fund by Division

Voucher Choice Fund Budget Summary 2024 Actual Expenses Revenue Tax Revenue Intergovernmental Revenue Licenses & Permits Charges for Services Miscellaneous Revenue Balance Forward (Reserves) Total Revenue

$

Expenditures Personal Services Contractual Services Commodities Capital Outlay Debt Service Miscellaneous General Reserves Total Expenditures Revenue minus Expenditures

2025 Adopted Budget

Personal Services $239,206 6%

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2026 Approved Budget

Voucher Choice Admin

Voucher Choice

Total Voucher Choice Fund

$ 2,625,000 157,200 3,600 825,549 3,611,349 $

$ 2,625,000 157,200 500 938,701 3,721,401 $

2,625,000 157,200 500 1,104,214 3,886,914

$

$