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

2026

Proposed Annual Operating Budget & 2026 2030 Capital Improvement Plan

2026 Budget - Table of Contents

City of Leavenworth, Kansas

List of Elected and Appointed Officials

October 14, 2025

Staff Responsible for the 2026 Proposed Budget Include:

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.

MemorandumforRecord

From: Roberta Beier, Finance Director, City of Leavenworth

Date: October 14, 2025

Subject: Updatesto 2026BudgetTransmi al Le er

On June 30, 2025, the City Manager and I submi ed theProposed2026 Opera ng Budget and 2026–2030Capital Improvements Programto the City Commission, alongwith the following transmi al le er. Subsequentto delivering the proposedbudgettothe City Commission, the City received addi onal informa onthatresulted in changes beingmade to the proposed budget. An updated budget was submi ed and approved by the City Commission on August26, 2025.

The purposeof this Memorandum for Recordis toprovide an overviewofthe changes made to the budget. It shouldbe readinconjunc onwith the following transmi alle er. Thechanges are summarizedbelow:

 In September,2025, theCityreceived its 2026health insurancerenewal rates which were approximately 25%lower than the 2025 health insurancerates.The2026 rates provided asavings of approximately$1,000,000 for the 2026 budget. This savings in health insurance allowed the City to:

o Lower the amountof advalorem tax neededto supportthe 2026 budgetfrom $9,963,805 (proposed budget) to $9,551,437 (approved budget). Beloware updated tablesthatillustrate the 2026advaloremtax levy and2026mill levy. The originaltablesappear on pagexi ofthe transmi al le er:

o Give raisesto employees, effec ve January 1, 2026 as follows:

 1.5% to the following posi ons

 Police Chief

 Fire Chief

 PublicWorks Director

 FinanceDirector

 2.0% to all other DepartmentHeads

 2.75% tothe restof the staff

o Increase theDecember31, 2026budgeted reserves in the GeneralFund from $5,292,893 (22.06%ofannual expenses)to $5,374,827(22.75%of annual expenses)

 The projectedDecember 31,2025, cashbalance in the GrantMatching Capital Projects Fundwas updatedto $245,901, reducing the 2026 budgeted transferfrom the General Fundto the GrantMatching CapitalProjects Fund from $1,066,678 to $820,777.

 Total City-wide budgeted expenses increased from $61,987,800to $64,849,332. This is primarilydue to the expenditureof cashreservesin thecapitalprojects funds to cover projected encumbrancesas of December 31, 2025.

o Specifically, budgeted expensesin the Enterpriseand SpecialRevenue funds increased from $5,155,420 (proposed2026budget) to $6,934,960 (approved 2026budget) – primarilydue to the ming of thecomple onofcapitalprojects.

The updated table forbudgeted expendituresforthese funds isbelow. The original table appears onpage viiiofthe transmi al le er.

**Note: The CIPSales Tax and the Countywide Sales Tax Fundsaresetup to collectlocal andcountywide salesanduse taxanddisburse thosefunds to variousotherfunds based on previously established City ordinances; therefore, the fundsdonot have anybudgetedexpensesother thantransfersto other funds.

The above changes are in referenceto thetransmi al le er datedJune 30, 2025, which begins on thefollowing page.

Roberta Beier FinanceDirector

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.BUDGETOVERVIEW

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:

 RevenueEnvironment: 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.

 ReservesandFiscalStability: 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.

 InflationaryandCostPressures: 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.

 OperationalAdjustmentsandCostControlMeasures: 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.

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

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

o 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:

 Astate-imposedcapofa3%propertytaxincrease: 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

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.TakeanhonestapproachtorevenuegenerationintheCity

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

• 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.

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

• 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.

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

• 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.EvaluateFutureofSolidWasteServices

• 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.EvaluateFutureofWastewaterServices

• 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.EstablishPrioritiesforEconomicDevelopmentPartners

• 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.

5.LookintodigitizationofCity-wideoffices/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.

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

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

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

6.IncreasedcommunicationfromtheCitytothepublic

• 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.

• 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:

 ConsiderSolidWasteServicesImprovementandConsolidation: 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.

 LeveragetheDedicatedGrantMatchingFund: 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.

 ReduceandManageDebtObligations: 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

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.

 DigitalizeandEnhanceCommunication: 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.



AdjustWastewaterInfrastructureInvestments: 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.OPERATINGBUDGET

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,

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.

 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.

 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.

 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.

 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.

 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

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.

FederalGrantFunds

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.

EnterpriseandSpecialRevenueFunds

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.

(NetofBudgetedReservesandTransferstoOtherFunds) 2025 Adopted 2026 Proposed

CVB Fund

Probation Fund

Streets Fund

Economic Development Fund

Capital Projects Fund

Streets Capital Projects Fund

CIP Sales Tax Fund**

$740,043 $948,965

$211,109 $219,765

$1,651,142 $1,580,675

$455,695 $448,193

$2,569,871 $2,113,999

$3,135,403 $3,709,000

Countywide Sales Tax Fund** $0 $0

Grant Matching Capital Projects Fund

Sewer Fund

Refuse Fund

Storm Water Capital Projects Fund

Auto TIF Fund

Hotel TIF Fund

Retail TIF Fund

$1,145,780 $4,015,780

$6,792,435 $8,796,564

$2,534,631 $2,812,166

$1,559,503 $1,562,725

$820,000 $644,600

$559,600 $624,700

$195,000 $88,500

Total $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.

**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 10th 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.

The Auto, Hotel and TIF Funds expenses are budgeted to decrease by a total of $256,800, reflecting actual 2024 collections and expenditures.

OtherFundsSupportedbyAdValoremTaxes

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.

AssessedValuation

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%.

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AdValoremTaxes

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

MillLevies

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.

III.CAPITALIMPROVEMENTSPLAN(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

xi

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.

ApproachandGoals

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

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.

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 consideredthe most radical constitution drafted for the new westernterritories because it included freed African-Americans as citizens.

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

Land Use

The City of Leavenworth is made up of 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.

Education

Primary and secondary

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

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

Colleges and Universities

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

(Ages 25 and

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.

 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

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:

Source: FDIC Bank Ratings

Transportation Facilities

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

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

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

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

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

Distance to Major Cities

Culture

and Recreation

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

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

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

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

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

The City is home to several museums such as:

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

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

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

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

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

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

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

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

Demographics

U.S. Decennial Census and worldpopulationreview.com

andelevation.maplogs.com

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

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.

2026 Budget Overview - General Fund

GeneralFund

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

Note:TheCashBalanceCarryForwardof$6,656,589representsthe estimatedGeneralReservesintheGeneralFundasof12/31/2025. TheCityhasaBudgetaryReservePolicywiththepurposeof establishingaframeworktoprovidequalityserviceswhilemaintaining financialstability.TheBudgetaryReservePolicyrequiresminimum GeneralReservesequalto16%ofannualexpendituresandatargeted GeneralReservesequalto30%ofannualexpenditures.TheCash BalanceCarryForwardfor2026is27.08%of2026budgetedGeneralNote:TheGeneralRevenueDivisionexpendituresof$6,249,062 include$5,37,4827inGeneralReserveswhichis22.75%of2026 budgetedGeneralFundexpenditures.Italsoincludesan$52,958 transfertotheStreets&AlleyMaintenanceFundtocoverthatfund's budgeteddeficitandan$820,777transfertotheGrantMatching CapitalProjectsFundtocovertheCity'sportionof2026projectsthat arepartiallyfundedwithgrantrevenue.

CityofLeavenworth,Kansas

2026AdoptedBudget

GeneralFundOverview

Budgetassumptions

1.5.72%increaseinassessedvalues,1.486millincrease=$744,212additionaladvaloremtaxinGeneralFund

2.3.05%decreasein2025Citysalestax,thenincrease2%in2026 3.0%raises

4.15%decreaseinhealthinsurance

5.PoliceOfficerssalariesinclude4budgetedvacancies

6.FireDepartmentsalariesinclude1budgetedvacancy

7.Overtimereduced10%exceptforpublicsafetyovertime,whichisdecreased5%

8.SecretaryinFireDepartmentwillwork50%forFireDepartment,50%foranotherdepartment

2026ApprovedBudget: GeneralFundbyFunction

City of Leavenworth, Kansas

General Fund

2026Budget:CityCommissionExpendituresbyType

GeneralFund:CityCommissionDivision

Description:TheCityCommissionisthegoverningbodyfortheCityofLeavenworth.Itiscomprisedoffive(5)commissioners,electedatlarge.TheMayorandMayorProTemarecommissionersthatareselected toserveinthesepositionsbecausetheyreceivedthehighestnumberofvotesinthepreviouselectioncycle.

Mission:ThemissionoftheCityCommissionisto,throughitpoliciesanddecisions,improvethequalityoflifeforresidentsoftheCityandtobetterpositiontheCityforeconomicdevelopment.

2026 Approved Budget

City of Leavenworth, Kansas

General Fund Adopted Budget

January 1, 2024 - December 31, 2024

Description:TheCityManagerisappointedby,andservesatthepleasureof,theCityCommission.AstheCity’schiefexecutiveofficer,theCityManagerandtheirstaffareresponsibleforthedaytoday administrationoftheCity.TheCityManagerisresponsibleforthecreationandsubmissionoftheannualbudget.

City Manager Division

Mission:ThemissionoftheCityManager’sOfficeistosupporttheCityCommissioninformulatingandimplementingpoliciesthatprovideresponsive,effectiveandfiscallyresponsibleservicesforresidentsof

CITY ADMIN Notes Expenditures

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 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.

City of Leavenworth, Kansas

GeneralFund:CityAdministration/CityManager'sOffice

General Fund Adopted Budget

January 1, 2024 - December 31, 2024

Description:TheCityManagerisappointedby,andservesatthepleasureof,theCityCommission.AstheCity’schiefexecutiveofficer,theCityManagerandtheirstaffareresponsibleforthedaytoday administrationoftheCity.TheCityManagerisresponsibleforthecreationandsubmissionoftheannualbudget.

City Manager Division CITY ADMIN

Mission:ThemissionoftheCityManager’sOfficeistosupporttheCityCommissioninformulatingandimplementingpoliciesthatprovideresponsive,effectiveandfiscallyresponsibleservicesforresidentsof

Approved Budget City Manager's Office

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, ASCAP $434, staff photos, and other professional services.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:TheAssistantManager(ACM)isallocatedbetweenthefollowingdivisions:CityManager(40%),EconomicDevelopment(40%),andCVB(20%).The AssistanttotheCityManagerpositionisprojectedtobevacantfor25%of2025.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:TheCityAttorneyisacontractposition,whichispaidbasedonservicesprovided.Theonlypersonnelrelatedexpenseforthispositionsisworkers compensationinsurance.

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

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

computer mice, webcams, small UPS's

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

Description:TheOfficeoftheCityClerkisdedicatedtoprovidingtimely,accurateinformationandexcellentservicetothepublic,Citystaff,andtheCityCommissionwhilemaintainingfullcompliancewithlocaland

issuesCitylicensesandpermits.TheCityClerk'sofficeisalsoresponsibleforpreparinganddistributingtheagendasandminutesforCityCommissionstudysessions,worksessions,andCityCommissionmeetings.

GeneralFund:CityClerk'sOffice

Description:TheOfficeoftheCityClerkisdedicatedtoprovidingtimely,accurateinformationandexcellentservicetothepublic,Citystaff,andtheCityCommissionwhilemaintainingfullcompliancewithlocaland statelaws.TheCityClerk'sstaffisresponsibleforefficientrecordkeepinginaccordancewithlocalandstatelawsandinamannerthatfosterspublictrustandaccountability.TheCityClerk'sofficemonitorsand issuesCitylicensesandpermits.TheCityClerk'sofficeisalsoresponsibleforpreparinganddistributingtheagendasandminutesforCityCommissionstudysessions,worksessions,andCityCommissionmeetings.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:The2024Actualincludesvacancies.

City of Leavenworth, Kansas

Description:TheHRDepartmentisresponsiblefortheimplementation,revision,andoversightoftheclassification,compensation,benefitsadministration,employeerecruitmentandselection,laborrelations,risk management,training,andrecordsretentionprograms.ThedepartmentalsodevelopsandupdatestheCity'spersonnelmanual,performanceevaluationsystem,andemployeerecognitionprograms.TheHR DepartmentalsoservesasanadvisortoCommitteesandBoards.

2026Approved

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 replaced with a lower-cost employee.

GeneralFund:HumanResources(HR)Department

Description:TheHRDepartmentisresponsiblefortheimplementation,revision,andoversightoftheclassification,compensation,benefitsadministration,employeerecruitmentandselection,laborrelations,risk management,training,andrecordsretentionprograms.ThedepartmentalsodevelopsandupdatestheCity'spersonnelmanual,performanceevaluationsystem,andemployeerecognitionprograms.TheHR DepartmentalsoservesasanadvisortoCommitteesandBoards.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas General Fund

2026 Approved Budget

GeneralFund:FinanceDepartment

Description:TheCityofLeavenworthiscommittedtotheprudentuseofpublicmoney.TheFinanceDepartment'sprimaryresponsibilityisfulfillingthiscommitment.TheemployeesoftheFinanceDepartmentare accountableforallaspectsoftheCity'sfinancialmanagementwiththeexceptionofpropertytaxadministration,whichisconductedthroughthecollaborativeeffortsofthecountyappraiser,countyclerk,and countytreasurer.InadditiontotheFinanceDepartment,theFinanceDirectorhasdirectoversightovertheGeneralRevenueandCity-WideDivisions,whicharebothaccountedforwithintheGeneralFund.The FinanceDirectorhasoversightoveradditionaldivisionsthatarenotpartoftheGeneralFund,whichwillbediscussedlaterinthispresentation.

GeneralFund:FinanceDepartment

Description:TheCityofLeavenworthiscommittedtotheprudentuseofpublicmoney.TheFinanceDepartment'sprimaryresponsibilityisfulfillingthiscommitment.TheemployeesoftheFinanceDepartmentare accountableforallaspectsoftheCity'sfinancialmanagementwiththeexceptionofpropertytaxadministration,whichisconductedthroughthecollaborativeeffortsofthecountyappraiser,countyclerk,and countytreasurer.InadditiontotheFinanceDepartment,theFinanceDirectorhasdirectoversightovertheGeneralRevenueandCity-WideDivisions,whicharebothaccountedforwithintheGeneralFund.The FinanceDirectorhasoversightoveradditionaldivisionsthatarenotpartoftheGeneralFund,whichwillbediscussedlaterinthispresentation.

GeneralFund:Finance/City-WideDivision

Description:TheCity-WideDivisionprovidesallocationsfortheCity'sportionofretirees'healthinsurancepremiumexpenditures.ItisalsothedivisioninwhichtheCity'screditcardrevenueshareandcreditcard feesarerecorded.TheCity-WideDivisiondoesnothaveanyemployees.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

General

2026 Approved Budget

Expenditures

GeneralFund:PoliceDepartment/AdministrativeDivision

Description:ThePoliceDepartmentischargedwithupholdingthelawsoftheCityofLeavenworthandtheStateofKansas,andthetenetsoftheConstitutionandwilldosowithintegrityandhonesty.Everyonethe PoliceDepartmentcomesincontactwithwillbetreatedwithcompassionandrespectwithoutbias.ThePoliceDepartmentwillbeaccountableforitsactionsandacknowledgeitsmistakes.ThePoliceDepartmentis comprisedofthefollowingdivisions:PoliceAdministration,Dispatch,PoliceOperations,AnimalControl,andParking.TheAdministrativeDivisionincludesthePoliceChiefandhisstaff,includingtheDeputyPolice Chief,aLieutenant,aSergeant,administrativestaff,anEvidenceCustodian,aRecordsSupervisorandClerk,andtwoITSpecialists.

Department - Administration

13 full-time employees: Police Chief (1), Deputy Police Chief (1), Lieutenant (1), Sergeant (1), Secretary (1), Admin Specialist (1), Evidence Custodian (1), Records Supervisor (1), Records Clerk (3), IT Specialist (2) Police

GeneralFund:PoliceDepartment/AdministrativeDivision

Description:ThePoliceDepartmentischargedwithupholdingthelawsoftheCityofLeavenworthandtheStateofKansas,andthetenetsoftheConstitutionandwilldosowithintegrityandhonesty.Everyonethe PoliceDepartmentcomesincontactwithwillbetreatedwithcompassionandrespectwithoutbias.ThePoliceDepartmentwillbeaccountableforitsactionsandacknowledgeitsmistakes.ThePoliceDepartmentis comprisedofthefollowingdivisions:PoliceAdministration,Dispatch,PoliceOperations,AnimalControl,andParking.TheAdministrativeDivisionincludesthePoliceChiefandhisstaff,includingtheDeputyPolice Chief,aLieutenant,aSergeant,administrativestaff,anEvidenceCustodian,aRecordsSupervisorandClerk,andtwoITSpecialists.

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, etc. Data has been lost on a couple of occasions.

GeneralFund:PoliceDepartment/AdministrativeDivision

Description:ThePoliceDepartmentischargedwithupholdingthelawsoftheCityofLeavenworthandtheStateofKansas,andthetenetsoftheConstitutionandwilldosowithintegrityandhonesty.Everyonethe PoliceDepartmentcomesincontactwithwillbetreatedwithcompassionandrespectwithoutbias.ThePoliceDepartmentwillbeaccountableforitsactionsandacknowledgeitsmistakes.ThePoliceDepartmentis comprisedofthefollowingdivisions:PoliceAdministration,Dispatch,PoliceOperations,AnimalControl,andParking.TheAdministrativeDivisionincludesthePoliceChiefandhisstaff,includingtheDeputyPolice Chief,aLieutenant,aSergeant,administrativestaff,anEvidenceCustodian,aRecordsSupervisorandClerk,andtwoITSpecialists.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:The2023actualsincludedanequivalentofonevacancy.The2024and2025budgetsincludeten(10)Dispatcherpositionsfilledfortheentireyear.

GeneralFund:PoliceDepartment/OperationsDivision

Description:

Police Department - Operations

2026Approved

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Description:AnimalControlisresponsibleforenforcingcityordinancesregardinganimalsincludingtheleashlaw,vaccinationandlicensingrequirements,andcheckingonneglectedorabusedanimals.Animal ControlOfficerscanissuecitationsforviolationsinthesecases.Theyalsopickuplooseanimalsandinjuredanimalswithnoidentifiableowner.LeavenworthAnimalControlfacilitatestheadoptionofunclaimed animalsfromtheAnimalControlShelter.LeavenworthAnimalControlstronglyurgespetownerstospayorneutertheirpets.AnimalControlpromotesresponsiblepetownershipthrougheducationeffortsand advocacy.

GeneralFund:PoliceDepartment/AnimalControlDivision

Description:AnimalControlisresponsibleforenforcingcityordinancesregardinganimalsincludingtheleashlaw,vaccinationandlicensingrequirements,andcheckingonneglectedorabusedanimals.Animal ControlOfficerscanissuecitationsforviolationsinthesecases.Theyalsopickuplooseanimalsandinjuredanimalswithnoidentifiableowner.LeavenworthAnimalControlfacilitatestheadoptionofunclaimed animalsfromtheAnimalControlShelter.LeavenworthAnimalControlstronglyurgespetownerstospayorneutertheirpets.AnimalControlpromotesresponsiblepetownershipthrougheducationeffortsand advocacy.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

2026 Approved Budget

Description:TheFireDepartmentprovidesfirepreventiontraining,firesuppressionandfireprotectionservices,searchandrescueoperations,medicalservices,andinspectionprograms.TheFireDepartmentalso respondstoenvironmentalemergenciesandotherthreatstohealth,safety,life,andproperty.TheFireDepartmentiscomprisedofthefollowingdivisions:FireAdministration,FireSuppression,andFire Prevention.TheFireAdministrationDivisionhasthreefulltimeemployees:TheFireChief,DeputyFireChief,andFireSecretary.TheLeavenworthFireDepartmenthasthreefirestations.TheFireAdministrative DivisionislocatedinFireStation#1.

GeneralFund:FireDepartment/FireAdministrationDivision

Description:TheFireDepartmentprovidesfirepreventiontraining,firesuppressionandfireprotectionservices,searchandrescueoperations,medicalservices,andinspectionprograms.TheFireDepartmentalso respondstoenvironmentalemergenciesandotherthreatstohealth,safety,life,andproperty.TheFireDepartmentiscomprisedofthefollowingdivisions:FireAdministration,FireSuppression,andFire Prevention.TheFireAdministrationDivisionhasthreefulltimeemployees:TheFireChief,DeputyFireChief,andFireSecretary.TheLeavenworthFireDepartmenthasthreefirestations.TheFireAdministrative DivisionislocatedinFireStation#1.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

2026 Approved Budget

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 (0.5). 2025 Projection includes Admin Clerk going to 0.5 FTE for 75% of the year.

GeneralFund:PublicWorks

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

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

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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 contract cost of $94k

Public Works: Inspections

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

military,corporate,andprivateaircraft.TheAirportdoesnothaveanyCityemployees.

Description:TheCity'sGarageDivision,Streets&AlleyMaintenanceDivisions,andRefuseDivisionsarehousedintheMunicipalServiceCenter(MSC)building.TheMunicipalServiceCenterbudgetaccountsforthe GarageDivisionandthemaintenanceoftheServiceCenterfacility.TheStreets&AlleyMaintenanceDivisionandRefuseDivisionsarenotintheGeneralFund,thereforetheyarepresentedelsewhereinthebudget. GarageDivision

Description:ThebudgetfortheGarageincludesthesalaryandbenefitsforthemechanicsthatserviceandrepairCityownedequipmentandvehicles.TheGaragebudgetalsoaccountsfortheparts,equipment,and otherexpendituresrelatedtothoseservices.

2.25 full-time employees: Operations Superintendent (0.25), Master Mechanic (1), Mechanic (1). 2026Approved

The Garage bills other City departments for repairs the Garage mechanics perform on other Departments' vehicles.

GeneralFund:PublicWorksDepartment/MunicipalServiceCenter

Description:TheCity'sGarageDivision,Streets&AlleyMaintenanceDivisions,andRefuseDivisionsarehousedintheMunicipalServiceCenter(MSC)building.TheMunicipalServiceCenterbudgetaccountsforthe GarageDivisionandthemaintenanceoftheServiceCenterfacility.TheStreets&AlleyMaintenanceDivisionandRefuseDivisionsarenotintheGeneralFund,thereforetheyarepresentedelsewhereinthebudget. GarageDivision

Description:ThebudgetfortheGarageincludesthesalaryandbenefitsforthemechanicsthatserviceandrepairCityownedequipmentandvehicles.TheGaragebudgetalsoaccountsfortheparts,equipment,and otherexpendituresrelatedtothoseservices.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

2026 Approved Budget

GeneralFund:CommunityDevelopment/Planning&ZoningDivision

Description:

Planning & Zoning

GeneralFund:CommunityDevelopment/Planning&ZoningDivision

Description:TheCommunityDevelopmentDepartmentstrivestocreateasafe,healthy,andaccessibleenvironmentbyplanningfornewdevelopment,enforcingcitycodes,coordinatinghousing,blightremoval, andhomerepairs,andmanagingothercommunityappearanceprograms.

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

Description:

GeneralFund:CommunityDevelopment/CodeEnforcementDivision

Description:

Per Commission budget session, we will look at trialing IT solutions such as tablets in the field for greater

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

Bond & Interest Fund

2026 Approved Budget

& Interest Fund Summary Budget

Description:TheBond&InterestFundprovidesfortheretirementofgeneralobligationbonds.Eachyear,thecityleviestaxesthat,togetherwithotherrevenuescreditedtothefund,aresufficienttopaythe principalandinterestpaymentsduethroughouttheyear.TheCityDebtPolicyestablishesguidelinespertainingtotheCity'suseofdebt.Theobjectivesofthepolicyareto:a)ensurefinancingisobtainedonlywhen necessary,b)ensurethattheprocessforidentifyingthetimingandamountofdebtorotherfinancingisasefficientaspossible,c)ensurethatthemostfavorableinterestratesandotherrelatedcostsareobtained, andd)ensurefuturefinancialflexibilityismaintained.TheBondFunddoesnothaveanyemployees.

LibraryFund

Description:TheLeavenworthPublicLibraryisacomponentunitoftheCityofLeavenworth.Asacomponentunit,thelibraryisalegallyseparateentitywithitsowngoverningboardandbudget.TheCitymaintains theLibraryFundtoaccountforthelevying,collection,anddisbursementofadvalorempropertytaxesinsupportoftheLeavenworthPublicLibrary'soperatingactivities.TheLibraryFundisanagencyfund, thereforetheresourcesintheLibraryFundarenotavailableforCityoperations.CurrentCityordinanceslimittheadvaloremtaxlevyfortheLibraryFundto3.75mills.

LibraryEmployeeBenefitsFund

Description:Thisfundaccountsforthelevying,collection,anddisbursementofadvalorempropertytaxesrelatedtothepaymentofemployeebenefitssuchasKansasPublicEmployeeRetirementSystem(KPERS) andhealthinsuranceinsupportoftheLeavenworthPublicLibraryemployees.Therearenoconstraintsuponlevyingthenecessarymillagetosupportthelibraryemployeebenefits.Theresourcesinthisfundcan onlybeusedtopayforemploymentrelatedbenefitsfortheLibrary'semployees.

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.

FY2026 MATERIALS BUDGET

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

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

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

FY2026 EMPLOYEE BENEFIT BUDGET

LIBRARY USE JANUARY - MAY

MEETING ROOM USE

*7 days closed (holidays and weather)

PoliceandFirePensionFunds

Description:TheCityprovidedandadministeredasingle-employerdefinedpensionfundforpoliceofficersandfirefighters.Theplanwasestablishedbyordinancein1945.In1971,theCityaffiliatedwiththe KansasPoliceandFiremen'sRetirementSystem(KP&F).Atthattime,theCitypensionplanbecameclosedtonewentrants.AllmembersalreadyenrolledintheCity'ssingle-employerdefinedpensionplanwere giventheoptionofjoiningKP&ForremainingwiththeCityPlan.AsofDecember31,2023,theplanconsistedofthree(3)beneficiaries,two(2)beneficiariesareintheFirePensionFundandone(1)beneficiaryisin thePolicePensionFund.Bothfundsaresupportedbyadvalorempropertytaxes.TheGeneralFundabsorbsalloftheadministrativecostsofmaintainingthefunds.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:Thereisone(1)retireeinthePolicePensionFund.

PoliceandFirePensionFunds

Description:TheCityprovidedandadministeredasingle-employerdefinedpensionfundforpoliceofficersandfirefighters.Theplanwasestablishedbyordinancein1945.In1971,theCityaffiliatedwiththe KansasPoliceandFiremen'sRetirementSystem(KP&F).Atthattime,theCitypensionplanbecameclosedtonewentrants.AllmembersalreadyenrolledintheCity'ssingle-employerdefinedpensionplanwere giventheoptionofjoiningKP&ForremainingwiththeCityPlan.AsofDecember31,2023,theplanconsistedofthree(3)beneficiaries,two(2)beneficiariesareintheFirePensionFundandone(1)beneficiaryisin thePolicePensionFund.Bothfundsaresupportedbyadvalorempropertytaxes.TheGeneralFundabsorbsalloftheadministrativecostsofmaintainingthefunds.

Fire Pension Fund

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Description:TheRecreationFundisusedtoaccountfortheculturalandrecreationalactivitiesoftheCity.Itsresourcesaregeneratedfromadvalorem propertytaxes,salestaxes,anduserfees,asillustratedinthebelowpiechart.Thetablebelow,right,liststhedivisionsthatthe$3,214,830inrevenue supports.Theindividual2026budgetsforeachdivisionareshownonthefollowingpages.

2026RECREATIONFUNDREVENUEBYSOURCE

City of Leavenworth, Kansas

Description:TheRecreationDivisionoverseesallofthefunctionsoftheParks&RecreationDepartment(Parks&Rec).Parks&Recprovidesrecreationalopportunitiesdesignedtobeinclusivetoallofthe citizensofLeavenworth.Parks&RecprovidesaRecreationActivityScholarshipProgram.Thescholarshipprogramoffersa$100creditperapprovedpersonperyeartobeusedtowardcertainParksand Recactivities,suchasfitnesspasses,swimprograms,andyouthsports.Inorderforindividualsorfamiliestobequalifiedforthescholarshipprogramtheyhavetolivewithincitylimitsandcurrentlybe receivingpublicfinancialassistance.

Description:TheRecreationDivisionoverseesallofthefunctionsoftheParks&RecreationDepartment(Parks&Rec).Parks&Recprovidesrecreationalopportunitiesdesignedtobeinclusivetoallofthe citizensofLeavenworth.Parks&RecprovidesaRecreationActivityScholarshipProgram.Thescholarshipprogramoffersa$100creditperapprovedpersonperyeartobeusedtowardcertainParksand Recactivities,suchasfitnesspasses,swimprograms,andyouthsports.Inorderforindividualsorfamiliestobequalifiedforthescholarshipprogramtheyhavetolivewithincitylimitsandcurrentlybe receivingpublicfinancialassistance.

Description:TheRecreationDivisionoverseesallofthefunctionsoftheParks&RecreationDepartment(Parks&Rec).Parks&Recprovidesrecreationalopportunitiesdesignedtobeinclusivetoallofthe citizensofLeavenworth.Parks&RecprovidesaRecreationActivityScholarshipProgram.Thescholarshipprogramoffersa$100creditperapprovedpersonperyeartobeusedtowardcertainParksand Recactivities,suchasfitnesspasses,swimprograms,andyouthsports.Inorderforindividualsorfamiliestobequalifiedforthescholarshipprogramtheyhavetolivewithincitylimitsandcurrentlybe receivingpublicfinancialassistance.

Bats, balls, helmets, catchers gear, jerseys, etc. Large 2024 actual due to purchase of pitching machines.

- Rec

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

field

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

RecreationFund-AquaticsDivision

Description:TheAquaticsDivisionoperatestheindoorpoolattheRiverfrontCommunityCenteryear-roundandtheWollmanAquaticCenterduringthesummermonths.Alongwithopenswim,the AquaticsDivisionoffersswimlessonsandseveralaquaticfitnessprogramssuchasaquacise,waterwalking,andaquaticphysicaltherapy.TheCityalsooffersafter-hourspool-partiesatbothpool locations.Theseareverypopularforchildren'sbirthdayparties.2025Isphase1of2phasefortheindoorpoolmodernization.Theindoorpoolwillbeclosedthesummerof2025and2026from MemorialDaytoLaborDay.

RecreationFund-AquaticsDivision

Description:TheAquaticsDivisionoperatestheindoorpoolattheRiverfrontCommunityCenteryear-roundandtheWollmanAquaticCenterduringthesummermonths.Alongwithopenswim,the AquaticsDivisionoffersswimlessonsandseveralaquaticfitnessprogramssuchasaquacise,waterwalking,andaquaticphysicaltherapy.TheCityalsooffersafter-hourspool-partiesatbothpool locations.Theseareverypopularforchildren'sbirthdayparties.2025Isphase1of2phasefortheindoorpoolmodernization.Theindoorpoolwillbeclosedthesummerof2025and2026from MemorialDaytoLaborDay.

Trichlor,

as

RecreationFund-AquaticsDivision

Description:TheAquaticsDivisionoperatestheindoorpoolattheRiverfrontCommunityCenteryear-roundandtheWollmanAquaticCenterduringthesummermonths.Alongwithopenswim,the AquaticsDivisionoffersswimlessonsandseveralaquaticfitnessprogramssuchasaquacise,waterwalking,andaquaticphysicaltherapy.TheCityalsooffersafter-hourspool-partiesatbothpool locations.Theseareverypopularforchildren'sbirthdayparties.2025Isphase1of2phasefortheindoorpoolmodernization.Theindoorpoolwillbeclosedthesummerof2025and2026from MemorialDaytoLaborDay.

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 environment)

Lifeguard training supplies such as test dummies, facemasks, gloves, etc.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

RecreationFund-PerformingArtsDivision

Description:ThePerformingArtsDivisionaccountsfortheexpensesassociatedwithsupportingtheRiverCityCommunityPlayers(RCCP),Leavenworth’slocalcommunitytheatregroup.Eachyear theyoffer7-8familyfriendlyproductionsatthePerformingArtsCenter.TheRCCPworksundertheauspicesoftheCityofLeavenworthandissupportedbytheParksandRecreation Department.TheParksandRecreationDepartmentisalsoresponsibleforthemaintenanceofthePerformingArtsCenter.ThePerformingArtsDivisiondoesnothaveanyemployees.

Performing

Description:ThePerformingArtsDivisionaccountsfortheexpensesassociatedwithsupportingtheRiverCityCommunityPlayers(RCCP),Leavenworth’slocalcommunitytheatregroup.Eachyear theyoffer7-8familyfriendlyproductionsatthePerformingArtsCenter.TheRCCPworksundertheauspicesoftheCityofLeavenworthandissupportedbytheParksandRecreation Department.TheParksandRecreationDepartmentisalsoresponsibleforthemaintenanceofthePerformingArtsCenter.ThePerformingArtsDivisiondoesnothaveanyemployees.

RecreationFund-CommunityCenterDivision

Description:TheRiverfrontCommunityCenterisacharming1880’sformerUnionDepottrainstation.Originallyconstructedin1888,thehistoricdepotwasrestoredandremodeledin1988asa multi-functionalfacility.Thisclassicfacilityprovidesanidealatmosphereforalltypesofspecialevents,meetings,andfamilygatheringswithseveraldifferentroomsofvaryingsizes,amenities,and views.Italsooffersthecommunityaworkoutfacilityincludingaweightroom,cardioroom,indoorswimmingpool,gymnasium,racquetballcourts,andanindoor1/10milelongwalkingtrack.The CommunityCenterDivisionaccountsforthefeescollectedfortheservicesprovidedintheCommunityCenterandtheexpensesdirectlyassociatedwithprovidingthoseservices.Thefacility's

RecreationFund-CommunityCenterDivision

Description:TheRiverfrontCommunityCenterisacharming1880’sformerUnionDepottrainstation.Originallyconstructedin1888,thehistoricdepotwasrestoredandremodeledin1988asa multi-functionalfacility.Thisclassicfacilityprovidesanidealatmosphereforalltypesofspecialevents,meetings,andfamilygatheringswithseveraldifferentroomsofvaryingsizes,amenities,and views.Italsooffersthecommunityaworkoutfacilityincludingaweightroom,cardioroom,indoorswimmingpool,gymnasium,racquetballcourts,andanindoor1/10milelongwalkingtrack.The CommunityCenterDivisionaccountsforthefeescollectedfortheservicesprovidedintheCommunityCenterandtheexpensesdirectlyassociatedwithprovidingthoseservices.Thefacility's

RecreationFund-CommunityCenterDivision

Description:TheRiverfrontCommunityCenterisacharming1880’sformerUnionDepottrainstation.Originallyconstructedin1888,thehistoricdepotwasrestoredandremodeledin1988asa multi-functionalfacility.Thisclassicfacilityprovidesanidealatmosphereforalltypesofspecialevents,meetings,andfamilygatheringswithseveraldifferentroomsofvaryingsizes,amenities,and views.Italsooffersthecommunityaworkoutfacilityincludingaweightroom,cardioroom,indoorswimmingpool,gymnasium,racquetballcourts,andanindoor1/10milelongwalkingtrack.The CommunityCenterDivisionaccountsforthefeescollectedfortheservicesprovidedintheCommunityCenterandtheexpensesdirectlyassociatedwithprovidingthoseservices.Thefacility's

Description:TheRFCCMaintenanceDivisionprovidestheservicesnecessaryfortheupkeepoftheRiverfrontCommunityCenter.Thenearly150year-oldoriginalportionofthebuildingisonthe NationalHistoricRegistryandpresentsmanychallengesfromamaintenancestandpoint.Ongoingmaintenanceandoperationexpensesincludetheongoingmaintenanceoftheoriginalstonework andutilitycoststhataresignificantlyhigherthanthoseofasimilarlysizedmodernbuilding.

RFCC Facility Maintenance

2 full-time employees: Maintenance Supervisor (1), Custodian (1). Goes up in 2024 because full-time custodian moved from Community Center Division to RFCC Mtce Division

RecreationFund-RFCCFacilityMaintenanceDivision

Description:TheRFCCMaintenanceDivisionprovidestheservicesnecessaryfortheupkeepoftheRiverfrontCommunityCenter.Thenearly150year-oldoriginalportionofthebuildingisonthe NationalHistoricRegistryandpresentsmanychallengesfromamaintenancestandpoint.Ongoingmaintenanceandoperationexpensesincludetheongoingmaintenanceoftheoriginalstonework andutilitycoststhataresignificantlyhigherthanthoseofasimilarlysizedmodernbuilding.

Budget

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

Description:RiverfrontParkoffersacampgroundthatincludes13pavedpadswithelectrichook-ups,5tentsites,andshowerfacilities.ThecampgroundisopenApril1throughOctober 31.RiverfrontParkalsooffersaboatrampforaccesstotheMissouriRiver,parkingareas,andapicnicshelter.Theseareasareopenyear-round.

RecreationFund-RiverfrontParkDivision

Description:RiverfrontParkoffersacampgroundthatincludes13pavedpadswithelectrichook-ups,5tentsites,andshowerfacilities.ThecampgroundisopenApril1throughOctober 31.RiverfrontParkalsooffersaboatrampforaccesstotheMissouriRiver,parkingareas,andapicnicshelter.Theseareasareopenyear-round.

250202790Park

Mulch, hoses, building equipment, locks, etc. plant trees to replace ones that have been removed and that are in decline for removal. Playground mulch and repairs. Reduce the number of trees that will be planted in 2026. 250202790Janitorial

Toilet paper, disinfectant, mops, brooms, etc. - Cut $100 after look at past 35 years spending

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:ThecampgroundmanagerisaseasonalemployeethatmanagesthecampgroundfromApril1-October31andispaidaflatfeeof$1,250permonth.

Description:TheParksDivisionisresponsibleforthemaintenanceofoverfortycity-ownedpropertiesranginginsizefromverysmallto98acres,totalingover424acres.Maintenanceresponsibilities includesportsfields,tenniscourts,pickleballcourts,basketballcourts,splashpad,restrooms,picnicshelters,sidewalks,parksigns,flowerbeds,trees,playgroundequipment,adiscgolfcourse,batting cages,decorativefences,acampground,ashowerhouse,theaquaticcenter,theboatramp,irrigationsystems,walkingtrails,parkinglots,HaymarketSquare,andlightingofvarioustypesatmultiplesites.

Even with fees increased we don’t feel that $20k was an accurate number.

Miscellaneous rentals such as power pedestals and field and court rentals such as Pickleball, Baseball, softball, Basketball and Soccer. LSA Rental Fee is also code here

Description:TheParksDivisionisresponsibleforthemaintenanceofoverfortycity-ownedpropertiesranginginsizefromverysmallto98acres,totalingover424acres.Maintenanceresponsibilities includesportsfields,tenniscourts,pickleballcourts,basketballcourts,splashpad,restrooms,picnicshelters,sidewalks,parksigns,flowerbeds,trees,playgroundequipment,adiscgolfcourse,batting cages,decorativefences,acampground,ashowerhouse,theaquaticcenter,theboatramp,irrigationsystems,walkingtrails,parkinglots,HaymarketSquare,andlightingofvarioustypesatmultiplesites. 250202795Water

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 splash pad as much as possible which will lower the dollar amount slightly.

and KAA conferences (Increased $1,000 - fully staffed and sending staff to KAA to meet Kansas Arbors Requirements)

Description:TheParksDivisionisresponsibleforthemaintenanceofoverfortycity-ownedpropertiesranginginsizefromverysmallto98acres,totalingover424acres.Maintenanceresponsibilities includesportsfields,tenniscourts,pickleballcourts,basketballcourts,splashpad,restrooms,picnicshelters,sidewalks,parksigns,flowerbeds,trees,playgroundequipment,adiscgolfcourse,batting cages,decorativefences,acampground,ashowerhouse,theaquaticcenter,theboatramp,irrigationsystems,walkingtrails,parkinglots,HaymarketSquare,andlightingofvarioustypesatmultiplesites.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas Streets

2026 Approved Budget

Expenditures

Description:TheStreets(SpecialHighway)Fundaccountsfortheactivitiesofthestreetdepartmentandderivesmostofitsrevenuesfromastatefueltax.TheStreetsDepartmentisresponsibleforthe managementandmaintenanceofthestreets,curbs,gutters,andstormdrainsintheCity.Italsomaintainsthestreetsigns,trafficsignals,andastreetsweepingservice.ThemissionoftheStreetsDepartmentisto provideasafe,responsive,andeffectiveroadandstreetsystem.

Streets&AlleyMaintenanceDivision:TheStreetsandAlleyMaintenanceDivisionisresponsibleforthemaintenanceandrepairoftheCity'sstreetsandalleys,includingpatchingandrepavingsmallsectionsof road,andsnowremoval.

Streets & Alley Maintenance

Description:TheStreets(SpecialHighway)Fundaccountsfortheactivitiesofthestreetdepartmentandderivesmostofitsrevenuesfromastatefueltax.TheStreetsDepartmentisresponsibleforthe managementandmaintenanceofthestreets,curbs,gutters,andstormdrainsintheCity.Italsomaintainsthestreetsigns,trafficsignals,andastreetsweepingservice.ThemissionoftheStreetsDepartmentisto provideasafe,responsive,andeffectiveroadandstreetsystem. Streets&AlleyMaintenanceDivision:TheStreetsandAlleyMaintenanceDivisionisresponsibleforthemaintenanceandrepairoftheCity'sstreetsandalleys,includingpatchingandrepavingsmallsectionsof road,andsnowremoval.

Streets & Alley Maintenance

Description:TheStreets(SpecialHighway)Fundaccountsfortheactivitiesofthestreetdepartmentandderivesmostofitsrevenuesfromastatefueltax.TheStreetsDepartmentisresponsibleforthe managementandmaintenanceofthestreets,curbs,gutters,andstormdrainsintheCity.Italsomaintainsthestreetsigns,trafficsignals,andastreetsweepingservice.ThemissionoftheStreetsDepartmentisto provideasafe,responsive,andeffectiveroadandstreetsystem.

Streets&AlleyMaintenanceDivision:TheStreetsandAlleyMaintenanceDivisionisresponsibleforthemaintenanceandrepairoftheCity'sstreetsandalleys,includingpatchingandrepavingsmallsectionsof road,andsnowremoval.

Streets & Alley Maintenance

StreetsFund-TrafficDivision

Description:

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Description:TheSidewalks&CurbsDivisionaccountsforexpendituresassociatedwithconstructingnewsidewalksandcurbsthroughouttheCity.ThefundingforthisdivisioncomesfromtheCountyWideSalesTax Fund.Therearetwofull-timeemployeesintheSidewalks&CurbsDivision.

Thisdivisionwascreatedin2025sothattheCitywouldhave2full-timepeoplefocusedonSidewalksandCurbs.TheamounttransferredfromtheCountyWideSalesTaxFundreducesthefundsavailableinthe StreetsCapitalProjectsFundforSidewalkandCurbProjects.

&

StreetsFund-Sidewalks&Curbs

Description:TheSidewalks&CurbsDivisionaccountsforexpendituresassociatedwithconstructingnewsidewalksandcurbsthroughouttheCity.ThefundingforthisdivisioncomesfromtheCountyWideSalesTax Fund.Therearetwofull-timeemployeesintheSidewalks&CurbsDivision.

Thisdivisionwascreatedin2025sothattheCitywouldhave2full-timepeoplefocusedonSidewalksandCurbs.TheamounttransferredfromtheCountyWideSalesTaxFundreducesthefundsavailableinthe StreetsCapitalProjectsFundforSidewalkandCurbProjects.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

City of Leavenworth, Kansas

Description:TheCVBFundaccountsfortheactivitiesofthetourismdepartment.Tofundthisdepartment,theCityCommissionauthorizedatransientguesttax(TGT)ofeightpercent(8%)ofgrossreceiptsderived fromovernightsleepingaccommodationswithinCitylimits.TheCVBFundiscomprisedoftwodivisions,theConventionandVisitorsBureauandtheCityFestivalDivision.

Convention&VisitorsBureau:TheCVBDivisionistheofficialDestinationMarketingOrganizationfortheCity.Itisresponsibleforpromotingourcommunityasanattractivetraveldestinationandenhancingits publicimageasadynamicplacetoliveandwork.TheCVBstaffispreparedtohelpvisitors,residents,touroperators,andmeetingandconventionplannerspreparefortheirvisittotheCityofLeavenworth.

Description:TheCVBFundaccountsfortheactivitiesofthetourismdepartment.Tofundthisdepartment,theCityCommissionauthorizedatransientguesttax(TGT)ofeightpercent(8%)ofgrossreceiptsderived fromovernightsleepingaccommodationswithinCitylimits.TheCVBFundiscomprisedoftwodivisions,theConventionandVisitorsBureauandtheCityFestivalDivision. Convention&VisitorsBureau:TheCVBDivisionistheofficialDestinationMarketingOrganizationfortheCity.Itisresponsibleforpromotingourcommunityasanattractivetraveldestinationandenhancingits publicimageasadynamicplacetoliveandwork.TheCVBstaffispreparedtohelpvisitors,residents,touroperators,andmeetingandconventionplannerspreparefortheirvisittotheCityofLeavenworth.

Includes 2026 World Cup marketing increase. Also regular marketing, billboards, digital

magazines, TV, radio, Facebook, and SEM

Memberships

Webhosting, DataFy data analytics (moving to PlacerAI in 2025 for better data for

van purchased in 2016; requiring increased maintenance. Will significantly go down with new van purchase

and

$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 $45,000 new grant funding for World Cup in 2025/2026.

$50k additional in 2026 anticipated for rebranding (remove Centennial Bridge and trademarked American Flag). Meeting items, badge holders, promotional 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 organizations.

City's cost of street closure events including police overtime when Commission

Convention&VisitorsBureau(CVB)Fund

Description:TheCVBFundaccountsfortheactivitiesofthetourismdepartment.Tofundthisdepartment,theCityCommissionauthorizedatransientguesttax(TGT)ofeightpercent(8%)ofgrossreceiptsderived fromovernightsleepingaccommodationswithinCitylimits.TheCVBFundiscomprisedoftwodivisions,theConventionandVisitorsBureauandtheCityFestivalDivision. Convention&VisitorsBureau:TheCVBDivisionistheofficialDestinationMarketingOrganizationfortheCity.Itisresponsibleforpromotingourcommunityasanattractivetraveldestinationandenhancingits publicimageasadynamicplacetoliveandwork.TheCVBstaffispreparedtohelpvisitors,residents,touroperators,andmeetingandconventionplannerspreparefortheirvisittotheCityofLeavenworth.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:TheCityFestivalDivisiondoesnothaveanyemployees.ThesalaryamountsintheCityFestivalDivisionresultfromemployeesfromotherdepartments codingthehourstheyworkatthefestivaltothisdivision.BenefitsareallocatedtotheCityFestivalDivisionbasedonnumberofhoursworked.

City of Leavenworth, Kansas

Probation Fund (2117)

2026 Approved Budget

Description:TheProbationFundaccountsfortheCity'sprobationservices.Resourcesaregeneratedfromone-third(1/3)ofthestateliquortaxanduserfees.TheCityhasacontractwiththecityofLansingto provideprobationservices.Paymentfromthatcityisanadditionalrevenuesource.ProbationServicessupportsthemissionoftheMunicipalCourtinamannerthatenhancesfairnessandintegrityoftheCourt's decision,promotesaccountabilityandresponsivenessintheenforcementoftheCourt'sorders,andadvancespublictrust.ThemissionofProbationServicesistoreducerecidivismbyprovidingevidence-based interventions,treatmentprograms,andsupervisiontechniques.

Description:TheProbationFundaccountsfortheCity'sprobationservices.Resourcesaregeneratedfromone-third(1/3)ofthestateliquortaxanduserfees.TheCityhasacontractwiththecityofLansingto provideprobationservices.Paymentfromthatcityisanadditionalrevenuesource.ProbationServicessupportsthemissionoftheMunicipalCourtinamannerthatenhancesfairnessandintegrityoftheCourt's decision,promotesaccountabilityandresponsivenessintheenforcementoftheCourt'sorders,andadvancespublictrust.ThemissionofProbationServicesistoreducerecidivismbyprovidingevidence-based interventions,treatmentprograms,andsupervisiontechniques.

expense line per state statute (tied to revenue line 5495). Contractor payments for ADSAP evaluations.

quarterly billing of security Justice Center/building and ground and AIS class instructor. 2025 Projection includes 2-day Full Court Software training.

Drug and alcohol testing disposable supplies (UA cups, gloves, etc.), shipping costs

(nearly $500 per

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

Economic Development Fund (2603)

2026 Approved Budget

Expenditures

Description:TheEconomicDevelopmentFundisusedtoaccountfortheCity'seconomicdevelopmentactivities.Itsresourcesaregeneratedfroma15%allocationoftheCountywideSalesTax.TheEconomic Developmentdivisionworkstodiversifytheareaseconomyinanorganized,concertedefforttopromotecommercial,industrial,andretaildevelopment.Thoseeffortsincludethecreationandadministrationofthe DowntownNorthLeavenworthRedevelopmentArea;partneringwithlocalorganizationsuchasLeavenworthMainStreet,LeavenworthCountyDevelopmentCorporation(LCDC),andtheLeavenworth-LansingArea ChamberofCommerce;aSmallBusinessMatchingGrantprogram;Low-InterestLoansthroughtheGrowLeavenworthCountyDevelopmentCorporation,andothereconomicdevelopmentincentives.

Description:TheEconomicDevelopmentFundisusedtoaccountfortheCity'seconomicdevelopmentactivities.Itsresourcesaregeneratedfroma15%allocationoftheCountywideSalesTax.TheEconomic Developmentdivisionworkstodiversifytheareaseconomyinanorganized,concertedefforttopromotecommercial,industrial,andretaildevelopment.Thoseeffortsincludethecreationandadministrationofthe DowntownNorthLeavenworthRedevelopmentArea;partneringwithlocalorganizationsuchasLeavenworthMainStreet,LeavenworthCountyDevelopmentCorporation(LCDC),andtheLeavenworth-LansingArea ChamberofCommerce;aSmallBusinessMatchingGrantprogram;Low-InterestLoansthroughtheGrowLeavenworthCountyDevelopmentCorporation,andothereconomicdevelopmentincentives.

260303045Other

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 between $30k and $60k (fluctuates based on project activity)

LCDC Funding Mechanism

Base Data Assessed

Source: Leavenworth County Clerk Certified Population

Source: Kansas Department of Administration - Division of the Budget

Assessment Features By Assessed Valuation

FY2026LCDCBudget

City of Leavenworth, Kansas

Business & Technology Park Fund (2618)

2026 Approved Budget

Expenditures

Description:TheBusiness&TechnologyParkFundaccountsfortheactivitiestomaintaintheBusinessandTechnologyPark.TheBusinessandTechnologyParkisajoint$9.7millionprojectbetweentheCityof LeavenworthandLeavenworthCounty.This80acreshovel-readybusinessparkisownedbytheCityofLeavenworth.TheCityisreceivingdevelopmentinterestfromseveralsourcesincludingleadsfromthe LeavenworthCountyDevelopmentCouncil,theKansasCityAreaDevelopmentCouncil,andtheKansasDepartmentofCommerce.ThecashbalanceintheBusiness&TechnologyParkFundprovidestheresources necessarytomaintaintheparkuntilitisdeveloped.Thefundsmaybeusedtofundenhancementstotheparkwhenatenantisadded.

City of Leavenworth, Kansas Sales

(2905 & 2906)

2026 Approved Budget

Description:TheCIPSalesTaxFundaccountsfortheactivitiesassociatedwiththepermanent1/2-centsalestax,whichiscollectedwiththespecificpurposeofpayingfortheoperatingcostsofthecommunitycenter andforcitywidecapitalimprovements.Therevenuefromthe1/2-centsalestaxiscollectedintheCIPSalesTaxFundandtransferredtotheRecreationFundtosupporttheoperatingcostsoftheCommunityCenter, theBondFundfordebtserviceonpreviouscapitalimprovements,andcapitalimprovementprojectfundstofundnewcapitalimprovements.AcashbalancemaybeallowedtoaccumulateintheCIPSalesTaxFund toprovideresourcesforlargecapitalimprovementprojectsinfutureyears.

CountyWideSalesTaxFund

Description:LeavenworthCountycollectsa1%salestaxanddistributesaportionofthattaxtothemunicipalitieswithinLeavenworthCounty.TheCountyWidesalestaxrevenueisaccountedforintheCounty WideSalesTaxFund.CityOrdinancestipulatesthatthesefundwillbeusedtoretireCitydebt,replaceinfrastructure,fundothercapitalprojects,andsupporteconomicdevelopment.Acashbalancemaybeallowed toaccumulateintheCountywideSalesTaxFundtoprovideresourcesforlargecapitalimprovementprojectsinfutureyears.

County Wide Sales Tax Fund

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 cover budget

City of Leavenworth, Kansas

Sewer Fund (4340)

2026 Approved Budget

Description:TheSewerFundisanenterprisefundthataccountsforallactivitiesnecessarytoprovidesanitarysewerservicestotheCity.TheCityhasanagreementwiththeLeavenworthWaterworkstoprovide monthlybillingforsewerservicesbasedontheusers'levelofwaterconsumption.TheCityalsoprovideswastewatertreatmentservicesforFortLeavenworth,theVAhospital,andtheU.S.Penitentiary. SewerPlant:Thesanitarysewersystemismadeupoftwomaincomponents,theWastewaterTreatmentPlant(WWTP)andtheSewerCollectionsSystem.TheSewerPlantDivisionisresponsibleformanagingand maintainingtheWWTP.TheWWTPremovessolidsanddiseasecausingbacteriaandmicrobesfromwastewater,priortodischargingwaterbackintotheenvironment.

Sewer Fund: Sewer Plant (WWTP)

WPC Assistant Superintendent(1), GIS Coordinator(0.5), Admin Clerk(1), WPC Operators(5)

SewerFund

Description:TheSewerFundisanenterprisefundthataccountsforallactivitiesnecessarytoprovidesanitarysewerservicestotheCity.TheCityhasanagreementwiththeLeavenworthWaterworkstoprovide monthlybillingforsewerservicesbasedontheusers'levelofwaterconsumption.TheCityalsoprovideswastewatertreatmentservicesforFortLeavenworth,theVAhospital,andtheU.S.Penitentiary.

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

Sewer Fund: Sewer Plant (WWTP)

Assuming $60/ton in 2026 ($300,000). If we have a local transfer station, cost may be higher/lower - TBD.

SewerFund

Description:TheSewerFundisanenterprisefundthataccountsforallactivitiesnecessarytoprovidesanitarysewerservicestotheCity.TheCityhasanagreementwiththeLeavenworthWaterworkstoprovide monthlybillingforsewerservicesbasedontheusers'levelofwaterconsumption.TheCityalsoprovideswastewatertreatmentservicesforFortLeavenworth,theVAhospital,andtheU.S.Penitentiary.

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

Sewer Fund: Sewer Plant (WWTP)

SewerFund

Description:TheSewerFundisanenterprisefundthataccountsforallactivitiesnecessarytoprovidesanitarysewerservicestotheCity.TheCityhasanagreementwiththeLeavenworthWaterworkstoprovide monthlybillingforsewerservicesbasedontheusers'levelofwaterconsumption.TheCityalsoprovideswastewatertreatmentservicesforFortLeavenworth,theVAhospital,andtheU.S.Penitentiary.

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

Sewer Fund: Sewer Plant (WWTP)

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Sewer Collection System

Description:TheStormSewerDivisionmaintainstheinfrastructurenecessarytomanagestormwaterrunoff.TheStormSewerDivisionstaffareresponsibleforkeepingstorminletsclearofdebrisandtheday-todaymaintenanceoftheexistingstormwatersystem.ThemissionoftheStormSewersDivisionistodevelopandmaintainacomprehensivewatershedandstormwaterinfrastructuremanagementprogramthat protectsproperty,prioritizesthehealthandsafetyofresidents,enhancesqualityoflife,preservesandimprovestheenvironmentforthebenefitofthepublic,andisresponsiveandsensitivetotheneedsof residents,propertyowners,andpublicpartners.

SewerFund-StormSewerDivision

Description:TheStormSewerDivisionmaintainstheinfrastructurenecessarytomanagestormwaterrunoff.TheStormSewerDivisionstaffareresponsibleforkeepingstorminletsclearofdebrisandtheday-todaymaintenanceoftheexistingstormwatersystem.ThemissionoftheStormSewersDivisionistodevelopandmaintainacomprehensivewatershedandstormwaterinfrastructuremanagementprogramthat protectsproperty,prioritizesthehealthandsafetyofresidents,enhancesqualityoflife,preservesandimprovestheenvironmentforthebenefitofthepublic,andisresponsiveandsensitivetotheneedsof residents,propertyowners,andpublicpartners.

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:The2023Actualislowerthanthe2024AdoptedBudgetand2025ProposedBudgetbecauseofvacanices.2024Projectedovertimeishigherthan budgetbecauseYTDOTalreadyexceedsthebudgetduetothesinkholeinDoughertyPark.

Description:TheSewerCapitalProjectsDivisionaccountsfortheexpendituresassociatedwithcapitalimprovementsthroughouttheCity'ssewerinfrastructure.Theprojectsaccountedforinthisdivisionare includedintheCity's2026-2030CIPbudget,wheretheyaredescribedindetail.ExpendituresformaintenanceandrepairsoftheCity'ssewerinfrastructureareaccountedforintheSewerPlantDivision,Sewer CollectionDivision,orStormSewerDivision,asappropriate.

City of Leavenworth, Kansas

Refuse Fund (4344)

2026 Approved Budget

Expenditures

Description:TheRefuseFundisanenterprisefundthataccountsforallactivitiesnecessarytoproviderefusecollectionanddisposalservicestotheCity.TheCityhasanagreementwiththeLeavenworth Waterworks,whichisaseparateentityfromtheCity,toprovidemonthlybillingforrefuseservices.TheRefuseDepartmentalsoprovidesdirectbillservicestoCityresidentsthatdonothavewaterservices. RefuseCollectionDivision:TheRefuseCollectionDivisionprovidescurbsiderefuseserviceforallsingle-familyunits,uptoandincludingfour-plexes.TheRefuseDivisionalsoprovidesservicestothehousesalong MetropolitanthatbelongtotheU.S.Penitentiary.Thisdivisionpaysthelandfillfeesforthetrashthatitcollectsandforstreetdepartmentdebris.

Description:TheRefuseFundisanenterprisefundthataccountsforallactivitiesnecessarytoproviderefusecollectionanddisposalservicestotheCity.TheCityhasanagreementwiththeLeavenworth Waterworks,whichisaseparateentityfromtheCity,toprovidemonthlybillingforrefuseservices.TheRefuseDepartmentalsoprovidesdirectbillservicestoCityresidentsthatdonothavewaterservices. RefuseCollectionDivision:TheRefuseCollectionDivisionprovidescurbsiderefuseserviceforallsingle-familyunits,uptoandincludingfour-plexes.TheRefuseDivisionalsoprovidesservicestothehousesalong MetropolitanthatbelongtotheU.S.Penitentiary.Thisdivisionpaysthelandfillfeesforthetrashthatitcollectsandforstreetdepartmentdebris.

Monthly billing fee for Waterworks, paper shredding for Spring Cleanup. Based on 2024 actual, the budget number should be around $250k in both 2025 and 2026.

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 Service Center are now coded to 6863 - Veh M&R - Garage Billing

to track poly carts. Reduced the number of usersreduced the

to the city. 2025 costs should also be at $4500.

and repairs of vehicles by the Service Center, moved from 6861 -

through 1st qtr.

RefuseFund

Description:TheRefuseFundisanenterprisefundthataccountsforallactivitiesnecessarytoproviderefusecollectionanddisposalservicestotheCity.TheCityhasanagreementwiththeLeavenworth Waterworks,whichisaseparateentityfromtheCity,toprovidemonthlybillingforrefuseservices.TheRefuseDepartmentalsoprovidesdirectbillservicestoCityresidentsthatdonothavewaterservices. RefuseCollectionDivision:TheRefuseCollectionDivisionprovidescurbsiderefuseserviceforallsingle-familyunits,uptoandincludingfour-plexes.TheRefuseDivisionalsoprovidesservicestothehousesalong MetropolitanthatbelongtotheU.S.Penitentiary.Thisdivisionpaysthelandfillfeesforthetrashthatitcollectsandforstreetdepartmentdebris.

City dumpsters, spare keys, items for polycart

traffic cones, etc. Site upgrades. Reduced and moved from 8299 as repairs/upgrades tend to be too small to qualify for the minimums on that line, and they ended up here anyway

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

Notes:AdminAssistantmovedfrompart-timetofull-timein2024AdoptedBudgettoassistwithnewpolycartrefusecollectionprogram.2024Projection reflectsvacancies,whichhavebeenchronic.2025ProposedBudgetreflectsnovacancies,full-timeadminassistant,andsalaryincreases.

Description:TheRefuseDisposalDivisionisresponsibleforrunningtheRecyclingSiteandtheBrushSite.TheRecyclingSiteandBrushSiteareopentoallresidentialcustomers.TheyarealsoopentoCityapproved contractorsthatperformworkwithintheCitylimits.RecyclingservicesarevoluntaryforCityresidents.TheRefuseCollectionandDisposalDivisionsserveasaninformationalofficeforresidentsandbusinessowners seekinginformationaboutStateandCityrecyclinganddisposalguidelines.

City of Leavenworth, Kansas

Storm Water Capital Projects Fund (4941)

2026 Approved Budget

StormWaterCapitalProjectsFund

Description:TheStormWaterFundissupportedbytheStormWaterImpactFee.ThepurposeoftheStormWaterFundistoprovideforthemanagement,planning,engineering,andmaintenanceactivitiesrelated totheCity'sComprehensiveStormWaterManagementProgram.TheStormWaterImpactfeesprovidestheresourcesnecessarytomaintainandimprovetheCity'sStormWaterinfrastructuresystem.TheCapital OutlayexpendituresintheStormWaterCapitalProjectsFundareincludedinthe2026-2030CIPBudget.

StormWaterCapitalProjectsFund

Description:TheStormWaterFundissupportedbytheStormWaterImpactFee.ThepurposeoftheStormWaterFundistoprovideforthemanagement,planning,engineering,andmaintenanceactivitiesrelated totheCity'sComprehensiveStormWaterManagementProgram.TheStormWaterImpactfeesprovidestheresourcesnecessarytomaintainandimprovetheCity'sStormWaterinfrastructuresystem.TheCapital OutlayexpendituresintheStormWaterCapitalProjectsFundareincludedinthe2026-2030CIPBudget.

to Streets Projects9234

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

AutoTIFFund-Luxury&ImportCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedforandremittedtothedeveloperoftheLuxuryandImportTIFproject.

TIF - Luxury & Import CID

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

AutoTIFFund-ZeckCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedforandremittedtothedeveloperoftheZeckTIFproject.

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

AutoTIFFund-ZeckSalesTax:ThisdivisionaccountsfortheincrementalSalesTaxcollectedforandremittedtothedeveloperoftheZeckTIFproject.

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements. AutoTIFFund-ZeckPropertyTax:ThisdivisionaccountsfortheincrementalPropertyTaxcollectedforandremittedtothedeveloperoftheZeckTIFproject.

City of Leavenworth, Kansas Hotel TIF Fund - 8608

2026 Approved Budget

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

HotelTIF-Downtown:ThisdivisionaccountsfortheincrementalPropertyTaxcollectedandremittedtomakethebondpaymentsforthepropertydevelopmentportionoftheDowntownHotelTIFProject.

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

HotelTIF-DowntownCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedandremittedtothedeveloperoftheDowntownHotelTIFProject.

TIF - Downtown CID

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

HotelTIF-NorthGatewayCID:ThisdivisionaccountsfortheCIDSalesTaxcollectedandremittedtothedeveloperoftheNorthGatewayTIFProject.

Hotel TIF - North Gateway CID

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements. HotelTIF-615MetropolitanRedevelopment:ThisdivisionaccountsfortheCIDSalesTaxcollectedandremittedtothedeveloperofthe615MetroRedevelopmentTIFProject.

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

HotelTIF-4th&Metropolitan:ThisdivisionaccountsfortheTaxIncrementPropertyTaxcollectedandremittedtothedeveloperofthe4th&MetropolitanTIFProject.

Hotel TIF - 4th & Metropolitan

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements.

RetailTIF-PriceChopper:ThisdivisionaccountsfortheTaxIncrementPropertyTax,TaxIncrementSalesTax,andCIDSalesTaxcollectedandremittedtothedeveloperofthePriceChopperTIFProject.

TIF - Price Chopper

Description:TaxIncrementFinancing(TIF)fundsareagencyfundsthataccountforresourcesheldbytheCityinacustodialcapacityforvariousTIFdistricts.TheCity'sthreeTIFfundsaretheAutoTIFFund,the HotelTIFFund,andtheRetailTIFFund.ThepurposeoftheTaxIncrementFinancingFundsistocollectthesalesand/oradvalorempropertytaxfromtheTIFdistrictsanddistributethosetaxesasdirectedperthe varioustaxincrementfinancingagreements. RetailTIF-Maps:ThisdivisionaccountsforthetaxescollectedandremittedtothedeveloperoftheMAPSTIFProject.

8609 09216 Balance Forward 5999

8609 09216 Postage 6207

8609 09216 Legal Services 6602

City of Leavenworth, Kansas

Planters II Fund - 4747

2026 Approved Budget

2026Budget:PlantersIIFund ExpendituresbyType

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

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

PlantersIIFund

Description:PlantersIIisa105-unit,10-storypublichousingapartmentbuildingat200ShawneeStreetindowntownLeavenworth.Itisintendedforpersonsovertheageof62orpersonswithmedically-certified disabilities.Residentspay30%oftheirgrossmonthlyincomeforrent.Totaltenantincomemustbebelow80%ofthecommunity'smedianincome,whichforasingleoccupancyisabout$39,900foroneand$45,700 fortwo.Thereisusuallyawaitinglist,orderedonafirst-comebasis.

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding.

PlantersIIFund

Description:PlantersIIisa105-unit,10-storypublichousingapartmentbuildingat200ShawneeStreetindowntownLeavenworth.Itisintendedforpersonsovertheageof62orpersonswithmedically-certified disabilities.Residentspay30%oftheirgrossmonthlyincomeforrent.Totaltenantincomemustbebelow80%ofthecommunity'smedianincome,whichforasingleoccupancyisabout$39,900foroneand$45,700 fortwo.Thereisusuallyawaitinglist,orderedonafirst-comebasis.

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding.

II - Program

PlantersIIFund

Description:PlantersIIisa105-unit,10-storypublichousingapartmentbuildingat200ShawneeStreetindowntownLeavenworth.Itisintendedforpersonsovertheageof62orpersonswithmedically-certified disabilities.Residentspay30%oftheirgrossmonthlyincomeforrent.Totaltenantincomemustbebelow80%ofthecommunity'smedianincome,whichforasingleoccupancyisabout$39,900foroneand$45,700 fortwo.Thereisusuallyawaitinglist,orderedonafirst-comebasis.

PlantersIIDivision:ThePlantersII-ProgramDivisionaccountsfortheFederalgrantsandrentalrevenuereceivedandalloftheexpendituresassociatedwiththedirectoperationsoftheapartmentbuilding. 4747

II - Program

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

II CFP Division

City of Leavenworth, Kansas

Voucher Choice (Section 8) Fund - 4748

2026 Approved Budget

Expenditures

2026Budget:VoucherChoiceFund ExpendituresbyType

2026Budget:VoucherChoiceFund ExpendituresbyDivision

VoucherChoiceFund

Description:HousingChoiceVoucherProgram(Section8)isatenant-basedrentalassistanceprogramforlowandmoderate-incomehouseholds.Qualifiedapplicantsreceiveavoucherandenterintoaleasewitha participatingpropertyownerwithinLeavenworthCounty.

VoucherChoice-AdministrationDivision:TheAdministrationDivisionaccountsforcostsofadministeringtheVoucherChoiceProgram.TherevenueinthisdivisionistheportionoftheFederalgrantthatis receivedtocoveradministrativecosts.TheprogramrevenueandexpendituresareaccountedfortheinVoucherChoice-ProgramDivision.

VoucherChoiceFund

Description:HousingChoiceVoucherProgram(Section8)isatenant-basedrentalassistanceprogramforlowandmoderate-incomehouseholds.Qualifiedapplicantsreceiveavoucherandenterintoaleasewitha participatingpropertyownerwithinLeavenworthCounty.

VoucherChoice-AdministrationDivision:TheAdministrationDivisionaccountsforcostsofadministeringtheVoucherChoiceProgram.TherevenueinthisdivisionistheportionoftheFederalgrantthatis receivedtocoveradministrativecosts.TheprogramrevenueandexpendituresareaccountedfortheinVoucherChoice-ProgramDivision.

Voucher Choice - Administration

VoucherChoiceFund

Description:HousingChoiceVoucherProgram(Section8)isatenant-basedrentalassistanceprogramforlowandmoderate-incomehouseholds.Qualifiedapplicantsreceiveavoucherandenterintoaleasewitha participatingpropertyownerwithinLeavenworthCounty.

VoucherChoice-ProgramDivision:TheProgramDivisionaccountsforFederalgrantrevenueanddirectcostsassociatedwiththeVoucherProgram.

Voucher Choice - Program

City of Leavenworth, Kansas

Community

2026 Approved Budget

Fund - 2766

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

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

Staffing Summary (FTEs and Salaries, Taxes & Benefits), by Fund and by Division 2024 Actual, 2025 Adopted Budget, 2025 Projection, and 2026 Adopted Budget

City of Leavenworth, Kansas

Police Seizure Fund - 2214

2026 Approved Budget

Expenditures

PoliceSeizureFund

Description:ThePoliceSeizureFundaccountsforpropertiesandresourcesseizedduringpoliceactivities.Theseresourcesaretypicallyreceivedoncethecasehasbeentriedandsettledincourt,whichmaybe yearsafterthearrestwasmade.Expendituresmadefromtheseizurefundsaregenerallyforequipmentpurchases.ThesepurchasesfollowtheCity'spurchasingpolicies.

City of Leavenworth, Kansas

Police Grants Fund - 2216

2026 Approved Budget

City of Leavenworth, Kansas

Project Funds 3930, 3932, & 3924

2026 Approved Budget

Description:TheCapitalProjectsFundaccountsfortheCity'sequipmentpurchasesandconstructionprojectsthatarenototherwiseaccountedforintheStreetProjectFund,theGrantMatchingCapitalProject

Description:TheCapitalProjectsFundaccountsfortheCity'sequipmentpurchasesandconstructionprojectsthatarenototherwiseaccountedforintheStreetProjectFund,theGrantMatchingCapitalProject Fund,theARPAFund,theSewerFund,theRefuseFund,ortheStormWaterCapitalProjectFund.FundingfortheCapitalProjectsFundcomesfromtransfersfromtheCIPandCountywideSalesTaxFunds,Bond Issuances,andtransfersfromtheGeneralFund.The2025-2029CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Description:TheStreetsCapitalProjectsFundaccountsfortheCity'sstreetinfrastructureprojects,includingtheannualPavementManagementProgram.FundingfortheStreetsCapitalProjectsFundcomesfrom transfersfromtheCIPandCountywideSalesTaxFunds,stateand/orfederalgrants,theFederalFundExchange(FFE)program,BondIssuances,andatransferfromtheStormWaterCapitalProjectFund.The20252029CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Description:TheStreetsCapitalProjectsFundaccountsfortheCity'sstreetinfrastructureprojects,includingtheannualPavementManagementProgram.FundingfortheStreetsCapitalProjectsFundcomesfrom transfersfromtheCIPandCountywideSalesTaxFunds,stateand/orfederalgrants,theFederalFundExchange(FFE)program,BondIssuances,andatransferfromtheStormWaterCapitalProjectFund.The20252029CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

Description:TheGrantMatchingCapitalProjectsFundaccountsfortheCity'sinfrastructureprojectsthatareprimarilyfundedbystateand/orfederalmatchinggrants.Amatchinggrantisagrantthatrequires someparticipationbytheCity.Forexample,theCitymayhavea$1,000,000projectthatcanbemostlyfundedwitha$900,000federalgrantaslongastheCitycontributes10%or$100,000.Fundingsourcesforthe GrantMatchingCapitalProjectsFundincludestateand/orfederalgrantsandtransfersfromtheGeneralFund.The2025-2029CIPBudgetcontainsinformationaboutallofthebudgetedprojects.

City of Leavenworth, Kansas

ARPA Fund - 2669

2026 Approved Budget

Description:TheARPAFundaccountsfortheexpenditureoftheAmericanRescuePlanAct(ARPA)federalgrantthatwasreceivedin2021and2022.TheCityreceivedatotalof$8,549,063.AllARPAgrantfunds mustbeencumberedbyDecember31,2024,anddisbursedbyDecember31,2026.TheCityCommissionmakesalldecisionsregardingtheexpenditureofARPAfunds,withguidancefromCityStaff.The2024 expendituresfromtheARPAFundincludedWasteWaterTreatmentPlantimprovements,communitygrants(foranattainablehousingproject,BigBrothersandBigSisters,andfiresuppressionforbusinesseswithin theCitylimits)andimprovementstoWilsonAvenue.The2025expenditureisforafiretruckthatwasorderedin2023andthatisexpectedtobedeliveredin2025.

City of Leavenworth, Kansas

Special Parks Gift Fund - 2590

2026 Approved Budget

Expenditures

Description:TheSpecialParkGiftFundaccountsfortherevenuereceivedfromthePerformingArtsCenter(PAC)YouthProgramadmissionsandconcessionsales,aswellascontributionsreceivedtosupportParks andRecsprojects.ExpendituresincludessupportforthePACperformances,LegacyTreesandBenches,andotherspecialparkprojects.

Park Gift Fund

Less transfer to Debt Fund for Thornton Street (Principal outstanding = $5,045,000.

Last scheduled payment 9/1/2036)

Less transfer to Debt Fund for Bus. & Tech Park (Principal outstanding = $3,665,000. Last scheduled payment 9/1/2036)

Less transfer to Streets Fund for sidewalks & curbs

Less transfer to Street Projects Fund for sidewalk & curb program

Less transfer to Street Projects Fund for pavement management program

Less transfer to Grant Matching Fund for pavement projects

local sales tax revenue

Less transfer to Recreation Fund for annual operations: The assumption is that as debt gets paid off, the mills being assessed for debt service will shift to supporting the Recreation Fund.

Less transfer to Recreation Fund for RFCC Maintenance and Repairs

Less transfer to Debt Fund for aerial ladder (Principal outstanding = $965,000. Last scheduled payment 9/1/2031)

Proposed CIP projects for the Capital Projects Fund

Buildings & grounds

City Hall chiller: replaces chiller installed in 2004/2005

City Hall annual maintenance

LED lighting upgrades in multiple buildings (2026 is final year of 3 year project)

Architect plans to add safety doors and make other safety improvements to City Hall

Funds already allocated to this project in the Capital Projects Fund

Library maintenance - add powered entrance doors, replace drop ceiling panels and install LED lighting Library needs study

Contributed by Library

Total buildings & grounds

Vehicle replacement program and Enterprise Lease Program

Lease Program - net lease expense

Lease Program - buyout vehicles

Purchase new CVB van ($50,000) in 2025. This van was on the list to be leased from Enterprise, but they did not have a vehicle available that met the City's needs. Therefore, the van will be purchased with reserves from the CVB Fund (Source of funds; Transient Guest Tax)

Replace owned PD patrol vehicle 1004 with a new lease [2021 Ford Explorer]

Replace owned PD patrol vehicle 1014 with a new lease [2016 Dodge Charger]

Note: all patrol vehicle replacement costs include complete equipment replacement, less the cost of car mounted cameras. If the City does not decide to lease the camera system, then the replacement costs for vehicles will increase to $70,000. It is possible that some equipment will be able to be transferred to the new vehicles, thereby lowering the replacement cost by up to $14,900 per vehicle.

Replace owned patrol vehicle 1008 [2021 Ford Explorer]

Replace owned PD patrol vehicle 1018 [2021 Ford Explorer]

Replace owned PD patrol vehicle 1020 [2020 Ford Explorer]

Replace owned PD patrol vehicle 1021 [2020 Ford Explorer]

Replace owned PD patrol vehicle 1015 [2019 Dodge Charger]

Replace owned Canine/Patrol vehicle 1027 [2020 Ford Explorer]

Replace owned PD Patrol/Traffic vehicle 1040 [2019 Dodge Charger]

Replace owned PD Patrol/Traffic vehicle 1041 [2019 Dodge Charger]

Replace leased PD Patrol vehicle 1003 [2023 Dodge Durango]

Replace leased PD Patrol vehicle 1005 [2023 Dodge Charger]

Replace leased PD Patrol vehicle 1007 [2023 Dodge Durango]

Replace leased PD Patrol vehicle 1009 [2023 Dodge Durango]

Replace leased PD Patrol vehicle 1017 [2023 Ford Explorer]

Replace leased PD Patrol vehicle 1023 (2023 Dodge Durango)

Replace leased PD Patrol vehicle 1029 (2023 Dodge Durango)

Replace leased PD Patrol vehicle 1042 [2023 Dodge Durango]

Replace leased PD Patrol vehicle 1006, [2023 Ford Explorer]

Replace leased PD Patrol vehicle 1011 [2022 Ford Explorer]

Replace leased PD Patrol vehicle 1012 [2023 Ford Explorer]

Replace owned PD Patrol vehicle 1014 [2016 Dodge Charger]

Replace leased PD Patrol vehicle 1016, [2023 For Explorer]

Replace leased PD Patrol vehicle 1028 [2023 Ford Explorer]

Replace leased PD Patrol/Traffic Vehicle 1043 [2023 Ford Explorer]

Replace leased PD Sgt vehicle 1032 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1033 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1034 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1035 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1036 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1037 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1038 [2022 Ford Expedition] - unscheduled

Replace leased PD Detective vehicle 1039 [2022 Ford Expedition] - unscheduled

Replace leased PD multi-purpose vehicle 1045 [2024 Ford F250] - unscheduled

Replace leased PD Training vehicle 1052 [2024 Ford Expedition] - unscheduled

Replace leased PD Training vehicle 1053 [2022 Ford Expedition] - unscheduled

Replace leased AC Van vehicle 1055 [2023 Ford E250 Van] - in 2037

Replace leased AC pick-up vehicle 1056 [2023 Chevy Silverado] - in 2036

Replace owned AC Van vehicle 1057 [2021 Ford E250 Van] - in 2035

Replace leased Drug Unit vehicle 1070 [2023 Chevy Traverse] - unscheduled

Replace leased PD Detective vehicle 1071 [2023 Chevy Traverse] - unscheduled

Replace leased FD vehicle 1303 [2022 Ford Expedition] - 2032

Replace leased FD vehicle 1305 [2022 Ford F-250]2032

Replace leased FD vehicle 1301 [2025 GMC Terrain]2034

Replace leased FD vehicle 1302 [2025 GMC Terrain]2034

Replace leased FD vehicle 1306 [2025 GMC Terrain]2034

Replace leased FD vehicle 1307 [2025 GMC Terrain]2034

Firewalls - replace firewalls that will be at end of life 8/31/2026

UPS (Uninterruptable Power Supply) City Hall, Justice Center, & Fire Station #2. Replacement of UPS that has reached end of life

Upgrade audio/visual in City Commission room

Replace Edge Switch hardware that was installed in second quarter 2024 Replace routers for phone system that were originally purchased in 2022, or replace phone system

Replace the Storage Area Network (SAN) at PD, Fire, City Hall that was installed 2nd Qtr 2024

Replace 17 Meraki Access Points for wifi - current models were purchased prior to 2022

Replace Edge Switch hardware that was installed in second quarter 2024

Capital Improvements Program 2026-2030 Program

Proposed Schedule of Capital Expenditures by Funding Source Capital Projects Fund (funding sources are 25% of Local Sales Tax and 85% of Countywide

Outdoor gun range

Replace 2004 SWAT vehicle: Lenco Bearcat armored SWAT vehicle (request 2027)

Possible MARC grant

Replace owned Bomb Team vehicle 1062 [2005 Freightliner] - (estimated replacement date 2031)

Replace owned 2018 SWAT Truck vehicle 1060(estimated replacement date of 2036)

Fixtures, Furniture, and Equipment for Fire Station #3, including installation of Plymo-vent diesel exhaust. Replaces FFE purchased between 1965 and 2000 Total police Fire

6 AED Replacements for front line apparatus, to replace AEDs that are currently 11 years old

Fire Station #2 locker replacement: 20 new heavy duty commercial grade wardrobe lockers, replaces lockers installed in 2001

Exterior security cameras for stations 1 & 2 (newnot a replacement)

Replace 2007 Pumper Unit E4, order in 2030 for estimated delivery in 2032

Replace 2017 Pumper Unit E2, order in 2031 for estimated deliver in 2033

Replace 2017 Pumper Unit E3, order in 2032 for estimated delivery in 2034

Replace 2017 Pumper Unit E8, order in 2033 for estimated delivery in 2035

Replace 2021 Pierce aerial platform, order in 2036 for delivery in 2039

Replace 2026 Ferrara Pumper, order in 2041 for deliver in 2044

Replace 2027 Pierce aerial platform, order in 2042 for delivery in 2045

Total fire

Capital Improvements Program 2026-2030 Program

Proposed Schedule of Capital Expenditures by Funding Source

Capital Projects Fund (funding sources are 25% of Local Sales Tax and 85% of Countywide

Engineering 2027 and 2029 biennial bridge inspection

PCI Assessment (pavement condition assessment)

Replacement of DJI Mavic Enterprise 3 Drone purchased in March 2024

Street Eq. - Replace the dump bed and spreader on a 2010 Freightliner dump truck. The current spreaders is a 2005 Bonnell spreader , and 2008 Henke plow, 4/1/2025 mileage is 74,854 (asset #3326)

Street Eq. - replace the dump bed and spreader on 2014 International 108sd single axle dump truck with plow and spreader. 4/1/2025 mileage is 58,710. (asset #3328)

Street Equipment: Henderson Brine Xtreme Brine Maker (this is not a replacement item). Will make 6,000 gallons of brine an hour, fully automated.

New Polaris Ranger Side by Side UTV (should we purchase with Stormwater funds) for Streets and Stormwater. This is not a replacement item.

Street Eq. - Purchase single axle dump truck with salt spreader and plow to replace 2011 International dump truck, 2015 Warren spreader, and 2011 Henke plow. 4/1/2025 mileage is 65,852 (asset #3324)

Street Eq. - replace 2015 Freightliner tandem axle dump truck with spreader & plow. 4/1/2025 mileage is 53,139 (asset #3331)

Street Eq. - replace 2015 Ford F550 1 ton single axle dump truck. Mileage on 4/1/2025 is 54,382 (asset #3321)

Street Eq. - replace 2017 Atlas CC1300 roller. 4/1/2025 usage hours are 978 (asset #164)

Street Eq. - replace 2017 Dodge Ram 1 ton single axle dump truck. 4/1/2025 mileage is 54,382. (asset #3323)

Proposed Schedule of Capital Expenditures by Funding Source

Projects Fund (funding sources are 25% of Local Sales Tax and 85% of Countywide

Street Eq. - replace 2017 Doosan rubber tire loader. 4/1/2025 usage hours are 3,736 (asset #102)

Street Eq. replace 2008 Ford F-350 Flat Bed with crane. 4/1/2025 mileage is 100,221 (asset #3355)

Street Eq. replace 2014 Global Johnson street sweeper. 4/1/2025 usage hours are 26,184 (asset #3332)

Replace Gas and Diesel storage tanks, 2 fuel pumps, and new site controller, replacing 34 yearold equipment

Less contribution from the Sewer Fund (8.76%)

Less contribution from the Refuse Fund (58.02%)

MSC - Install 2 EV charging stations at WPC and MSC

Street Eq. - garage - new service truck

Street Eq. replace 2022 Ford F550 4 x2 Super Duty with crane. 4/1/2025 mileage is 5,583 (asset #3356)

Street Eq. replace 2023 Freightliner 108SD with dump bed, spreader and plow. 4/1/2025 mileage is 7,749 (asset #3330)

Street Eq. replace 2022 Ravo 5 Series street sweeper (asset #3333) 4/1/2024 usage hours are 2,952

Traffic Eq. Replace 2024 Ford F600 4 x 4 bucket truck. 4/1/2024 mileage is 4,588 (asset #3315)

Demolition of Grain Silos new Bob Dougherty Park

Total public works

Capital Improvements Program 2026-2030 Program

Proposed Schedule of Capital Expenditures by Funding Source

Capital Projects Fund (funding sources are 25% of Local Sales Tax and 85% of Countywide

RFCC - Building improvement: indoor pool restorations - 2nd of two phases. Update pool that was opened in 1988. Improvements include replacing rusty stairs, lifeguard stand, diving board, ADA chair lift, valves, electrical panels, concrete repairs to deck, and new LED lights. Acid washing deck.

2026 is 2nd

RFCC - Building improvement: Pool area painting (ceiling, walls, railings of pool area to include RFCCbalcony), areas were last painted in 1988

RFCC - FF&E: replace fitness equipment per schedule established during 2025 - 2029 CIP budget process. Equipment was purchased in different years, but all equipment being replaced has become obsolete.

RFCC FF&E - replace walk behind floor scrubber purchased prior to 2002. Scrubber has major maintenance issue with the transmission and would be costly to fix. More cost efficient to replace.

RFCC FF&E - replace 300 banquet chairs purchased in 2002. Chairs are used extensively. They are broken and stained, past their useful life.

RFCC - FF&E: replace QTY-15 60" round tables, QTY4 8' long tables, QTY-2 72" 1/2 round tables purchased in approximately 2010. Table have reached end of life and several are damaged.

RFCC - Building improvement: replace Indoor track surface that was installed in 2009. Track is coming apart at the seams in several locations

RFCC - Building improvement - replace gymnasium floor that was installed in 2003. Floor starting to show age including bubbling, small hole, and loose volleyball standard ports.

Parks Equipment - replace 2 pull behind Giant Leaf Vacuums purchased in 2008 and replace with one. Leaf Machine # 108 & # 0110 have 999 hours and 1.520 hours on them, respectively, as of 4/1/2025 net of $10,000 trade-in.

Parks Equipment - replace 1997 Tractor # 250 (compact tractor). Tractor has 1,878 hours and is experiencing transmission issues. Used with attachments to blow leaves, fertilize fields, and other uses.

Parks Equipment - replace 16' Jacobsen HR800 selfpropelled mower purchased in 2017. The mower has 2,797 mowing hours on it. This is a large area mower that does the work of four staff and four Ferris mowers. This mower is very close to end of life. Net of $10,000 trade-in.

Parks Equipment - replace 11' self-propelled John Deere Wide Area Mower 1600 Turbo that was purchased in 2016. Mower has 2,895 run time hours on it. Repairs are costing more each year and mower is near end of life cycle. This mower is used to mow large areas and cuts mow time in half compared to Ferris mowers, less $10,000 trade-in

Vehicle - Truck # 2343 - replace Parks service truck which was purchased in 2011.

Vehicle - Parks Truck #2346: 2015 Ford F350 crew cab flat bed dump truck. In good mechanical shape but beginning to show areas of rust in the dump bed, which has been patched. Used to haul mow equipment.

Vehicle - Parks Truck # 2317- replace Parks truck (2012 Ford F550 Super duty, bucket truck). This truck is used to trim trees and hang Christmas lights.

Vehicle - Parks Truck #2342: 2019 F350 Single cab dump bed with 17,230 miles as of 4/1/2025. In good condition. No need to schedule replacement.

Vehicle - Parks Truck # 2335: 2020 Ford F350 single cab with 8' bed with 14,080 as of 4/1/2025. No need to replace at this time

Proposed Schedule of Capital Expenditures by Funding Source

Capital Improvements Program 2026-2030 Program

Proposed Schedule of Capital Expenditures by Funding Source

Capital Projects Fund (funding sources are 25% of Local Sales Tax and 85% of Countywide

Parks improvements - Cody Park basketball court lighting. New court is heavily used and does not have lighting.

Parks improvements - Install 9 heaters in 3 restroom facilities that currently do not have heat @ Wollman, Soccer complex, and Haymarket Square.

Parks improvements - Riverfront Park fence replacement - current fence is falling over and not replaceable. Will need to be replaced after new bridge construction.

Parks improvements - extend Havens Park trail to

Parks improvements - new overhead protection and shade over bleachers at Sportsfield Park (not a replacement - currently no shade system at park) Parks improvements - Cody Park restroom/concession facility replacement. Existing facility was remodeled in 2013 and remains functional, but the facility has become undersized and antiquated given the popularity of the new pickleball courts

Parks improvements - Gazebo Park development Includes new gazebo structure, walkways, lighting, flower beds, turfed areas, and electrical infrastructure.; creating a professional level downtown destination park.

Pool improvements - WAC painting of locker room, restrooms, office and break room. These areas were last painted in 2011.

Pool improvements- Wollman Pool painting and caulking. The pool was last painted in 2017

Pool improvements - WAC deck caulking and repairs - The pool deck was last caulked and patched in 2011

Pool improvements - Wollman slide restorations. The slides were last gel coated and recaulked 10 years ago.

Total parks

Transfer from countywide sales & use tax for sidewalks Transfer from countywide sales tax for pavement management program

Pavement Management Program (PMP): surface preservation (granite chip/seal, etc.), rehabilitation (mill/overlay with minor base patching), reconstruction, and stop gap measures.

Move $953,000 to Grant Capital Project Fund for 4th Street from Seneca to Metropoliton project

Curb & Sidewalk Program: Curb and sidewalk programs will be completed as part of the Pavement Management Program or by the Sidewalk and Curb Division in the Streets Fund

Wilson Avenue improvements: improve the rural section of Wilson Avenue from Limit Street southward

Design expenditures already incurred Funds allocated for Wilson Avenue Project Waterworks portion of project costs

Transfer from Economic Development Fund

Pavement Restriping Program: Annual program (contract out) for striping such as stop bars, crosswalks, school zones, etc.

Traffic Signal Repair and Modernization: traffic signal assessment identified upgrades needed at various signals (2026 & 2027: Maple & Limit $120,000, 2028: Hughs & Limit $66,000, annually thereafter 2 signals per year $54,000)

Total streets project cost

Annual revenue available for street capital projects

Annual project cost

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

Estimated reserves as of 1/1/2025

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

Projected funds in the Streets Capital Projects Fund at year-end

from Countywide Sales Tax

Airport: taxi-way and apron pavement seal Seeking 85% KDOT funding

ADA Intersection Ramp Project Grant approved at 100% funding

90% KDOT/Federal funding for 10th & Limit intersection project has been awarded - up to $1,000,000 (bidding in September 2025 with construction starting early 2026)

Vilas Street sidewalks from 10th to 22nd, includes road widening, sidewalks, and RRFB at mid-block at Henry Leavenworth School. Expected construction dates Fall 2025 - Spring/Summer 2026

TA Grant received (80% of CE and Construction phases). This is a Federal Transportation Alternatives grant. City is responsible for minimum of 20%. Project has been delayed due to KDOT requirements involving ROW acquisitions.

4th Street CCLIP-SP Mill/Overlay Project from Seneca to Metropolitan. Applied for CCLIP grant through KDOT. Hope to know if it is approved by summer of 2025.

Intersection improvement at 10th & Limit September 2025 bid, construction in 2026 Approximately $70,000 left to pay for preconstruction engineering in 2025. Includes $120,000 in inspection fees Estimated reserves as of 1/1/2026

Estimated Sewer Fund operating budget available for CIP projects (assume 3% increase in rates)

Less: Debt Service on Bonds (Principal balance = $2,135,000. Last payment date 9/1/2032)

Less: Transfer to General Fund for fuel storage tanks at MSC Sewer Fund(funding source is billed sewer fees - lessSewer Fund operating costs + debt service)

CIP Projects

and sewer line repairs

WWTP - Replace trickling filter #1 installed in the 1970s. Media is collapsing and debris is clogging media.

WWTP - replace switchgear installed in the 1970s. The switchgear allows power to be automatically switched from one side of the plant to the other if the power goes out on one side.

WWTP - Asphalt resurfacing - 3rd of 3 phases

WWTP - UV System SCC controller upgrade, replaces 2012 piece of equipment

WWTP - Replace Trane air handler in the main building that was installed in the 1990s

WWTP - Replace UV lamps for channel 1 that were purchased in 2022

WWTP - Replace Motor control center #4 installed in 1972

WWTP - Replace Motor control center #9 installed in 1993

WWTP - Inspect, sandblast, repaint, and seal primary clarifiers.

WWTP - Update polymer room equipment installed in 1990. Tanks are getting thin and mixing motors and pumps are losing efficiency

WWTP - Replace electrical transformers in out buildings that were installed in the 1970s (replace 2 per year, starting in 2027)

WWTP - Replace UV lamps for channel 2 @ 12,000 hours, which is the number of hours they are guaranteed for. These lamps were purchased in 2023

WWTP - Phase 2 of 3: electrical transformer replacement. See 2027: 10 of 10

WWTP - Replace over heaters in press room that were installed in the 1990s

WWTP - Replace non-functional trickling filter isolation valves that were installed in the 1970s

WWTP - Replace UV lamps for channel 3 @ 12,000 hours, which is the number of hours they are guaranteed for. These lamps were purchased in 2023

WWTP - Phase 3 of 3: electrical transformer replacement. See 2027: 10 of 10

WWTP - Replace Hoffman blowers that were installed in the 1970s.

WWTP - Annual allocation for unexpected emergency repairs

WWTP - Replace 2 grinder pumps at WPC that were installed in 1993

WWTP - Replace sludge holding tank mixers for holding tank # 1, which were installed in 2008

WWTP - Concrete restoration for floor of pump building, installed in the 1970s

WWTP - Duct work - filter building

WWTP - New plant at same Location

Decommission of old admin building and turn it into storage. This removes the need to build a utility storage building

Replace pumps at 2 lift stations (Select and Hallmark)

Purchase and install stationary backup generator - at Hallmark lift station

Purchase Trailer mounted jetter to replace truck # 3375, which is a 1980s flatbed truck with a Harben pump mounted on the back. Used to clean out sewer lines.

Replace Hallmark force main that was installed in the 1970s. Phase 1 of 2

Purchase and install stationary backup generator - at Select lift station

Replace CCTV Camera truck and equipment that were purchased in 2012 with new truck and CCTV camera system

Replace Hallmark force main that was installed in the 1970s. Phase 2 of 2

Purchase and install stationary backup generator - at West Glen lift station

Replace Polar UTV purchased in 2023

Replace, reseal, and repair manholes along the river that are as old as the City

Replace 2020 Freightliner Dump Truck (Asset #3364)

Replace 2019 Ram 2500 Tradesman 4x4 Crew cab

Replace 2020 Dump truck (asset #3366)

Replace 2020 Pickup truck (asset#3370) Raw sewage pipe and pump restoration

Replace JCB backhoe (asset #0707)

Plug valve replacement program 8"/year

Total sewer project cost

Total funds annual funds from operations available for CIP

Annual project costs

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

Estimated capital reserves at beginning of year

Replace 2007 Sterling Vactor Flush truck that is being used as backup flush truck (asset #3372) Projected Sewer Fund unallocated capital

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

Refuse operating budget available for CIP

Replace 2007 Sterling LT8500 roll-off (unit #3490) with a Roll-Off Truck with Grapple capable chassis Hoist on truck pulls roll-off containers on/off the truck. Used as grapple truck to pick up large items for disposal. 4/1/2025 mileage is 168,006.

Replace 2010 Brush Cat 72X with Brushcat Rotary Cutter (brush hog) attachment for skid steer. Used to mow two detention ponds and the brush site.

Purchase Solid Waste trash truck to bring fleet from 6 to 7 trucks (not a replacement)

Replace 2015 Freightliner Trash Truck (Asset #3383)

Replace 2018 Freightliner Trash Truck (Asset # 3385)

Replace 2011 International Roll-off (Asset #3489)

Replace 2020 Freightliner Trash Truck (Asset #3388)

Replace 2022 Freightliner Trash Truck (Asset # 3387)

Replace 2023 Freightliner Trash Truck (asset #3382)

Orange fence projects: smallish projects throughout the City due to aging infrastructure: (1) Corrugated Metal Pipe (CMP) that is rusted out, (2) brick storm inlets that are collapsing, (3) and aging stone and brick arches that have exceeded their serviceable life. Though these projects are "smallish", they are all expensive to correct.

Stream & culvert restoration projects: Stream channels move side to side and downward with erosion. Projects will protect/armor banks and protect culverts and other infrastructure.

Capital Improvements Program

2026 - 2030

Buildings & Grounds - Chiller Replacement

Purpose / Description:

This allocation provides funding for the replacement of the City Hall chiller system that was originally installed in 2004/2005. The life expectancy of an air-cooled chiller is 15 to 20 years and the system is currently 21+ years old. In addition, the refrigerant used in the current system (R22) is no longer produced or imported into the United States.

Capital Improvements Program 2026 - 2030

Buildings & Grounds - Annual City Hall Facility Maintenance

Purpose / Description:

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

Purpose / Description:

Convert or replace existing lighting fixtures to more energy efficient LED at many city facilities. 2026 is the third and final year of a three phase project.

Purpose / Description:

This allocation is for architectural professional services to

Program

Capital Improvements Program

2026 - 2030

Buildings & Grounds - Library Maintenance

Purpose / Description:

This allocation provides funding for maintenance items at the Library. The 2026 projects include adding powered entrance doors, replacing drop ceiling panels, and installing LED lighting. The Library's Board has also requested funding for a needs study. The needs study would cost approximately $56,000, of which $16,000 would come from the Library's budget. We are not scheduling the needs study at this time.

Library maintenance

Library needs study (Total is $56,000, The Library would pay $16,000, so the City's portion is $40,000)

Capital Improvements Program

2026 - 2030

Vehicle Replacement - Replace Patrol Vehicles

Purpose / Description:

This allocation provides funding to replace patrol vehicles. Patrol vehicles have a life of approximately 5 years and the City has 24 patrol vehicles; therefore an average of 5 vehicles a year must be replaced. Due to the Enterprise lease program, we received more than 5 vehicles in 2029 and 2030, which will throw off the replacement program as the City buys itself out of the lease program. Therefore, if cash flow permits, we may move some of the 2029 & 2030 replacements into 2027 & 2028 in order to re-establish a more even replacement schedule.

Replace 4 patrol vehicles

Replace 1 patrol vehicle

Replace 3 patrol vehicles (1 canine & 2 traffic)

Replace 8 patrol vehicles

Replace 6 patrol vehicles & 1 patrol traffic vehicle

2026

Unit 1008 [2021 Ford Explorer]

unit 1018 [2021 Ford Explorer]

Unit 1020 [2020 Ford Explorer]

Unit 1021 [2020 Ford Explorer]

2027

Unit 1015 [2019 Dodge Charger]

2028

Unit 1027 [2020 Ford Explorer]

Unit 1040 [2019 Dodge Charger]

Unit 1041 [2019 Dodge Charger]

2029

Unit 1003 [2023 Dodge Durango]

Unit 1005 [2023 Dodge Charger]

Unit 1007 [2023 Dodge Durango]

Unit 1009 [2023 Dodge Durango]

Unit 1017 [2023 Ford Explorer]

Unit 1023 [2023 Dodge Durango]

Unit 1029 [2023 Dodge Durango]

Unit 1042 [2023 Dodge Durango]

2030

Unit 1006 [2023 Ford Explorer]

Unit 1011 [2022 Ford Explorer]

Unit 1012 [2023 Ford Explorer]

Unit 1014 [2016 Dodge Charger]

Unit 1016 [2023 For Explorer]

Unit 1028 [2023 Ford Explorer]

Unit 1043 [2023 Ford Explorer]

Capital Improvements Program 2026 - 2030

Information Technology - Replace Firewalls at End-of-Life

Purpose / Description:

This allocation is for the replacement of the City's firewalls that will be 5 years old and reach end of life on 8/31/2026. Firewalls are crucial for our network's security. They are the gatekeeper that monitors and controls incoming and outgoing network traffic. Firewalls prevent malicious actors or software from infiltrating the network and safeguard sensitive data. Without a firewall, the City is exposed to extreme risk and certainty of a cyber attack.

firewalls that will reach end-of-life in 2026

Capital Improvements Program 2026 - 2030

Information Technology - Annual Allocation for Computer Equipment Replacement

Purpose:

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

Capital Improvements Program 2026 - 2030

Information Technology - Replace Uninterruptable Power Supply at End-of-Life

Purpose / Description:

This allocation is to replace the uninterruptable power supplies (UPS) in City Hall, Fire Station 1, and the Justice Center that were purchased in 2016. An uninterruptable power supply (UPS) is a critical component of each data center. The UPS sits between the power coming to the network rack and all electronic components in the server rack. A UPS is critical in a the event of power loss to the building. The UPS will keep all servers running until the generator starts up and takes over powering the building.

Replace 2016 UPSs in three locations

Capital Improvements Program 2026 - 2030

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

This allocation would provide critically needed upgrades to the audio and video capabilities in the City's Commission Room. An upgrade to the City Commission Room technology will improve audio and video which will make it easier for members of the public to hear during City Commission meetings, and add remote meeting capabilities which will allow guest presenters and governing body members to participate off-site via Zoom or other meeting software. The current equipment and software was purchased on an ad hoc basis over many years.

Capital Improvements Program 2026 - 2030 Information Technology - Replace Routers at End-of-Life

Purpose:

Each outlying City location has a core piece of network equipment called a router. The routers "route" phone and data traffic between the facilities. Our current routers were installed in 2022 and will be reaching end-of-life on Nov. 30, 2028. At that time we will no longer receive software updates nor have hardware support. This is vital equipment that maintains our network infrastructure.

Capital Improvements Program 2026 - 2030

Information Technology - Replace Edge Switches at End-of-Life

Purpose / Description:

In 2024, the City moved to Aruba switch technology which reduced IT costs by replacing the Cisco infrastructure. All hardware and software reaches end-of-life/end-of-support; therefore replacements must be planned. This allocation provides for the replacement of the City's Edge switches which are a key component of our network. This hardware is the networking component that connects all city buildings.

Capital Improvements Program 2026 - 2030

Information Technology - Replace Storage Area Network (SAN) at End-of-Life

Purpose / Description:

Replace the Storage Area Network (SAN) at PD, Fire Station 1 and City Hall. A SAN is a high-speed, dedicated network that connects servers to a shared pool of storage devices, allowing multiple servers to access the same storage resources. Essentially, it's a network designed for data storage and retrieval. Most City servers are attached to this system.

Capital Improvements Program 2026 - 2030

Information Technology - Replace Wireless Access System at End-of-Life

Purpose:

Information Technology provides wireless access to staff and guests. Access points will reach end of life in 2027. Currently IT provides 17 Meraki Access Points in nine buildings that are coming up on end of life. Today, the new model is a MR28.

Capital Improvements Program 2026 - 2030 Information Technology - Replace Core Switches at End-of-Life

Purpose / Description:

In 2024, the City moved to Aruba switch technology which reduced IT costs by replacing the Cisco infrastructure. All hardware and software reaches end of life/end of support; therefore replacements must be planned. This allocation provides for the replacement of the switches which are a key component of our network. This hardware is the networking component that connects all city buildings.

Capital Improvements Program

2026 - 2030

Police - Constuction of Outdoor Gun Range

Purpose / Description:

The Police Department is requesting an allocation of funds to construct an outdoor gun range on existing City property to enhance the training skills of Police Officers. The City currently uses the range operated by the Lansing Corrections Facility. As the facility is used by an increasing number of law enforcement and corrections agencies, it is becoming difficult to schedule range time for Officers.

Capital Improvements Program 2026 - 2030

Police - Replcae Armored SWAT Vehicle

Purpose / Description:

The Leavenworth Police Department SWAT Team is part of a Multi-State Regional Tactical Team including departments in and around the Kansas City area. The Regional Team has resources to respond to events requiring significant tactical law enforcement assets. The region received armored vehicles for use during such events. A 2004 Swat armored vehicle was assigned to Leavenworth County and is employed for a variety of tasks including hostage situations, high risk search warrants, and standoffs. The vehicle has many signs of wear and tear and this request would provide funding for a replacement in 2027.

Replacement of SWAT armored vehicle

Unscheduled 2027 400,000Will apply for a MARC grant, but may not receive it. 2027(200,000)2028 - -

Capital Improvements Program 2026 - 2030

Fire - Replacement of Automatic External Defibrillators (AED)

Purpose / Description:

This allocation provides funds to replace 6 Automatic External Defibrillators (AED) for front line apparatus. Each fire apparatus and vehicle has an AED. The expected lifespan of an AED is 10-15 years. The units being replaced are over 11 years old. Those units will be moved to the Command Staff Vehicles and replace even older units that are no longer serviceable.

Capital Improvements Program 2026 - 2030

Fire - Furniture, Fixtures, and Equipment for New Fire Station #3

Purpose / Description:

This allocation provides for the replacement of the old furniture, fixtures, and equipment (FFE) that were in Fire Station #3 with new furniture and fixtures. The old FFE was purchased between 1965 - 2000. This FFE will be purchased after Fire Station #3 is complete.

Capital Improvements Program 2026 - 2030

Fire - Replace Lockers at Fire Station #2

Purpose / Description:

This allocation will provide for the purchase of 20 new heavy duty commercial-grade wardrobe lockers. The current wooden lockers at Station #2 were purchased in 2001 and are in need of replacement. Lockers at Station # 1 were replaced in 2017 with similar heavy duty metal lockers. The metal lockers are stronger and designed for use in commercial settings.

Capital Improvements Program 2026 - 2030

Fire - Install New Security Cameras at Fire Stations #1 & #2

Purpose / Description:

This allocation would provide funding for the purchase and installation of cameras for the exterior areas around the City's fire stations. Security cameras provide a vital safety feature needed to protect employees, citizens, and City and employee owned property. There are not any exterior cameras at the Fire Stations, so this is a new item, not a replacement item.

Purpose / Description:

Capital Improvements Program 2026 - 2030

Fire - Apparatus Replacement Program

The fire department went from a 28 year replacement schedule to a 15 year replacement schedule in 2016. Due to manufacturers' time of delivery, we will be required to order fire apparatus 36 months in advance. We have 4 apparatus due for replacement in 2032 (3 at 15 years old and 1 at 25 years old). The Pumper that is ordered in 2030 will replace the 25 year-old apparatus. The goal will be to order one pumper a year for the following three years.

Capital Improvements Program 2026 - 2030

Engineering - Biennial Bridge Inspection

Purpose:

This allocation provides funds for the biennial bridge inspection program that is mandated by the State of Kansas. The city currently maintains 38 bridges and structures. This includes 26 bridges that are on the National Bridge Inventory (NBI), 6 pedestrian bridges, 4 non-NBI culverts and 2 non-NBI bridges. Bridges on the NBI are required to be inspected and reported to KDOT every 2 years. Failure to perform this inspection could cause a loss of federal and state funding for the bridge replacement program.

This allocation provides funding for a Pavement Condition Index (PCI) Assessment by Stantec or a similar company. Starting in 2016 and then again in 2019, the city began having Stantec evaluate the pavement condition of all city streets. The plan was to evaluate streets every 3 years to help determine the effectiveness of various pavement treatments and to help determine how quickly our pavements were degrading. The 2022 evaluation was delayed until 2023 due to scheduling issues. City staff feels that going to a 4 year evaluation is appropriate. Data collected is used in our Street Assessment Tool and is used to generate the pavement priorities for the following year.

Capital Improvements Program

2026 - 2030

- Replace Drone

Purpose / Description:

This allocation provides funding to replace the DJI Mavic Enterprise 3 drone that was purchased in March of 2024. By 2030, the DJI Mavic Enterprise 3 Drone will be 6 years old. The drone landscape is changing quite rapidly and replacing it with an updated version on a regular basis will keep us up to date with the advances in technology.

Capital Improvements Program

2026 - 2030

Public Works - Replace Buried Gas & Diesel Storage Tanks and 2 Fuel Pumps at MSC

Purpose / Description:

This allocation provides funding to replace buried gas & diesel storage tanks, two gas pumps, and a new site controller at the MSC. All of the City's fleet vehicles, including refuse trucks and fire apparatus, get their fuel at the MSC. This saves on the cost of fuel because we buy in bulk and it reduces the miles driven to get fuel. The Kansas Department of Health and Environment (KDHE) inspected our fuel storage tanks and pumps. They advised that the tanks and pumps need to be replaced soon. The tanks have a 30-year life expectancy. The current tanks were installed in 1993, which makes them 32 years old in 2025. If the tanks start to leak they may have to be dug up and fuel in the ground removed and the soil made safe again. We are at a critical point in replacing the tanks and pumps.

gas & diesl tanks and two fuel pumps

from Sewer Fund (8.76% usage)

Allocation from Refuse Fund (58.02%)

Capital Improvements Program 2026 - 2030

Parks & Recreation - Riverfront Community Center Renovations, Repairs, and Equipment

Purpose / Description:

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

Capital Improvements Program 2026 - 2030

Parks & Recreation - Replace Two Pull-Behind Leaf Vacuums with One New Vacuum

Purpose / Description:

This allocation provides for the replacement two 2008 pull-behind leaf vacuums with one new one. These Leaf Vacs are a vital piece of equipment when it comes to leaf removal in all of our parks and Greenwood Cemetery, saving us valuable time.

Purchase one leaf vac to replace 2 machines that were purchased in 2008 (net of trade ins)

Capital Improvements Program 2026 - 2030

Parks & Recreation - Replace Compact Tractor

Purpose / Description:

This allocation is to replace a 1997 compact tractor that is a vital part of the Parks Department equipment inventory. It is used with attachments to blow leaves during leaf pick up, to fertilize fields at the Soccer Complex and Sportsfield Park, and for various other applications using a variety of attachments. The old tractor will be moved to the Streets Department. The resale value of the old tractor is approximately $6,998.

Capital Improvements Program

2026 - 2030

Parks & Recreation - Replace 16' Self-propelled Mower

Purpose / Description:

This allocation provides for the replacement of a 2017 Jacobsen HR 800 16-foot wide, self-propelled area rotary mower. This mower is critical in maintaining 424 acres of City Park property with the allocated current staff levels. This mower does the same amount of work of 4 staff members with 4 Ferris mowers.

Capital Improvements Program

2026 - 2030

Parks & Recreation - Replace 11' Self-propelled Rotary Mower

Purpose / Description:

This allocation provides for the replacement of a 2016 John Deere 11-foot wide, self-propelled wide area rotary mower. This mower is critical in maintaining 424 acres of City Park property with the allocated current staff levels. Without this mower the Parks Department would require two more staff, two more Ferris mowers, and an additional truck and trailer.

Capital Improvements Program

2026 - 2030

Parks & Recreation - Replace Parks' Service Truck

Purpose / Description:

This allocation is to replace a 2011 Parks service truck. This truck is used to service equipment in the field. It pulls equipment out that is stuck in mud or hung up. We also have the ability to weld soccer goals, backstops, and various other items in the field with out having to bring the items to the shop for repairs. This truck will be equipped with a welder, wenches, tool boxes, generator and an air compressor.

Capital Improvements Program 2026 - 2030

Parks & Recreation - Add Lights at Cody Park Basketball Court

Purpose / Description:

This allocation would provide for lighting for the Cody Park basketball court. Reconstruction of the sports courts at Cody Park was completed and opened to the public in 2024. The project included lighting the pickleball courts, but not the basketball court. Since opening, the new basketball court has been heavily used. Lighting would increase the number of hours per day the basketball court can be used.

Capital Improvements Program 2026 - 2030 Parks & Recreation - Install Heaters in Three Restroom Facilities

Purpose / Description:

This allocation provides for installing heaters in the restrooms facilities at Wollman Park, the Soccer Complex, and Haymarket Square. If these restrooms had heat they could be opened approximately a month earlier in the spring and stay open a month later in the fall. Heat in the buildings would also help protect the facilities' plumbing.

Capital Improvements Program 2026 - 2030

Parks & Recreation - Replace Fence at Riverfront Park

Purpose / Description:

This allocation provides for the replacement of approximately 1,100' of 6' chain link fence from the campground park entrance to just north of the restroom facility. The fence is needed to ensure the safety of all park patrons. The fence is falling over and is not repairable. It will need to be replaced after the bridge construction is completed.

Purchase / install chain link fence at Riverfront Park Sales Tax

Purpose / Description:

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

Capital Improvements Program 2026 - 2030

Parks & Recreation - Sportsfield Park Shade & Overhead Protections

Purpose / Description:

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

Capital Improvements Program 2026 - 2030

Parks & Recreation - Replace Cody Park Restroom & Concession Facility

Purpose / Description:

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

Replace the Cody Park restroom & concession facility

Capital Improvements Program 2026 - 2030

Parks & Recreation - Gazebo Park Development

Purpose / Description:

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

Renovate Gazebo Park and build a new gazebo

Capital Improvements Program 2026 - 2030

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

Purpose / Description:

This allocation provides for the painting of the Wollman Aquatic Center locker rooms, restrooms, office and break room that were last painted over 15 years ago. Over the years graffiti has been painted over with a paint color that does not exactly match. Paint is starting to peal off on some of the walls and is showing wear.

Capital Improvements Program 2026 - 2030

Parks & Recreation - Pool Painting and Caulking at Wollman Pool

Purpose / Description:

This allocation provides for the caulking and painting of the pool at Wollman Aquatic Center which was last painted in 2017. Pools need to have seams caulked and painted about every 7-10 years.

Capital Improvements Program 2026 - 2030

Parks & Recreation - Deck Caulking and Repair at Wollman Pool

Purpose / Description:

This allocation provides for the caulking of the saw joints and cracks on the pavement at Wollman Pool which was last caulked in 2011. Caulking these cracks and joints keeps water from filtering in and causing issues during the winter months. Additionally, there are some minor concrete repairs needed to prevent permanent damage which would then require a full replacement.

Capital Improvements Program 2026 - 2030

Parks & Recreation - Waterslide Maintenance and Restoration at Wollman Pool

Purpose / Description:

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

Capital Improvements Program 2026 - 2030 Streets Capital Projects Fund - Annual Pavement Management Program

Purpose / Description:

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

Less allocation for 4th Street from Seneca to Metropolitan Grant Matching Project

(953,000)

Capital Improvements Program 2026 - 2030

Streets Capital Projects Fund - Wilson Avenue Improvements

Purpose / Description:

This project would improve the rural section of Wilson Avenue from Limit Street southward between Idaho and Ash. Currently, this stretch of road is a very narrow, 2-lane section which has commercial and industrial businesses located on the west side. Existing businesses are seeking to expand, but are limited by the narrow roadway. A waterline will need to be relocated and Waterworks will pay 50% of the waterline relocation. During the 2025 - 2029 CIP Budget Process, the City Commission approved $815,654 of this project to be paid for from the Economic Development Fund. Since that approval, the estimated cost of the project has increased to $2,000,000; therefore, project funding is short another $320,000 and the project remains unscheduled.

Improvements to Wilson Ave. Total cost 2026 2,000,000 $

" Design costs expended in 2023 2026 (114,000)

" City funds allocated to project 2026 (603,346)

" Waterworks 2026 (147,000)

" Economic Development Fund 2026 (815,654) 2027 2028 2029 2030

Remaining funds that need to be allocated in order to schedule project 320,000$ -$

Capital Improvements Program 2026 - 2030

Streets Capital Projects Fund - Annual Road Striping

Purpose / Description:

This allocation provides funding on an annual basis to re-stripe pavement in areas identified by City personnel such as stop bars, crosswalks, school zones, etc.

Capital Improvements Program 2026 - 2030

Streets Capital Projects Fund - Annual Traffic Signal Repair and Modernization Program

Purpose / Description:

This allocation provides for the repair and modernization of the City's traffic signals as identified by a traffic signal assessment performed by Olsson Associates in 2022. The assessment identified needed upgrades and included a long-term plan for these improvements. While staff is not looking to upgrade the wireless communications at this time, we do feel that new controllers, signal poles, and vehicle detection identified in the plan is needed. Average cost for the upgrades/signal is $27,000. Olsson recommends 2 signals/year = $54,000. There is a more immediate need to replace signal poles at Maple/Limit and at Hughes/Limit. Cost at Maple/Limit is $120,000 and Hughes/Limit is $66,000.

Improvements Program 2026 - 2030 Grant Matching Capital Projects Fund - Airport Taxi-way and Apron Pavement Seal

Purpose / Description:

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

Capital Improvements Program 2026 - 2030

Grant Matching Capital Projects Fund - Street Intersections - Sidewalk ADA Compliance Project

Purpose / Description:

Providing safe passage and ADA compliant ramps to multiple street corners is a top priority for the City of Leavenworth. A total number of 32 intersections were assessed for pedestrian safety, ADA compliance, and constructability, of which, 18 were determined to be non-compliant and/or needed ramp reconfiguration to improve pedestrian walkway connectivity to vital Leavenworth destinations. The City was awarded a KDOT grant for 100% of the construction cost of this project.

Capital Improvements Program 2026 - 2030

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

Purpose / Description:

This allocation provides for improvements to the 10th & Limit intersection that include a dedicated southbound right turn lane, left-turn flashing yellow arrows and other improvements as identified in a safety evaluation conducted by Merge Midwest. The City submitted this project for federal funding as part of KDOT's Federal-Aid Safety Program for fiscal year 2026 and 2027. This is a 90/10 program. The City was awarded this project for up to $1,000,000 which can be used only for construction. The City will need to pay for design, ROW, and utility relocations.

to 10th & Limit intersection

KDOT Federal-Aid Safety Program

Note:Inadditiontothesecosts,anestimated$207,600willbe spentin2024&2025fordesigncosts.

Capital Improvements Program 2026 - 2030

Grant Matching Capital Projects Fund - Vilas Street Improvement

Purpose / Description:

The City received a Transportation Alternatives grant for sidewalk/ADA improvements along Vilas Street between 10th and 20th. Improvements will include road widening, sidewalks, and a Rectangular Rapid Flashing Beacon (RRFB) at mid-block of Henry Leavenworth School. This project was originally approved by the City Commission during the 2024 - 2028 CIP Budget process in the amount of $1,690,334. Due to KDOT requirements involving ROW acquisition, the project keeps getting delayed. Current bidding is scheduled for October 2025. We expect the project to be constructed in 2026.

Improvements to Vilas Street and sidewalks between 10th & 20th Streets

Capital Improvements Program 2026 - 2030

Grant Matching Capital Projects Fund - 4th Street Between Seneca and Metropolitan

Purpose / Description:

This funding provides for a Mill and Overlay Project on 4th Street from Seneca to Metropolitan. The street pavement and curbs on this section of road are in fair to poor condition. This is the main entrance to the City from the north. The pavement needs a mill/overlay and sections of the curb need to be replaced. The City applied for a City Connecting Link Improvement Project (CCLIP) grant through KDOT. This section of road will likely be restriped for 3 lanes (similar to downtown) and will transition back to 4 lanes at the wider section as it approaches Metropolitan.

4th Street Mill/Overlay from Seneca to Metropolitan Sales Tax

"

Capital Improvements Program 2026 - 2030

Sewer Fund - Manhole and Sewer Line Rehabilitation

Purpose / Description:

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

Sewer Fund - Waste Water Treatment Plant (WWTP) Improvements and Repairs

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

Capital Improvements Program 2026 - 2030

Sewer Fund - Waste Water Treatment Plant (WWTP) Improvements and Repairs

Purpose / Description:

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

Polymerroomupdates

Capital Improvements Program 2026 - 2030

Sewer Fund - Waste Water Treatment Plant (WWTP) Improvements and Repairs

Purpose / Description:

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

Tricklingfilterisolationvalves

Capital Improvements Program 2026 - 2030

Sewer Fund - Decommission Old Administrative Building and Convert to Storage Facility

Purpose / Description:

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

Capital Improvements Program 2026 - 2030 Sewer Fund - Replace Lift Station Pumps

Purpose / Description:

This allocation woill provide funding for the replacement of critical pumps and motors at two lift station locations. Each location has unique motor sizes, length of lines, and pressures making it impractical to maintain an inventory of replacement parts.

Capital Improvements Program 2026 - 2030

Sewer Fund - Add Stationary Backup Generators at Three Lift Stations

Purpose / Description:

This allocation is to install a stationary backup generator at three lift stations. These are new items, not a replacement. Under current KDHE regulations, a backup generator is necessary to maintain wastewater services in the event of a power failure. This requirement ensures that the lift station can continue to function properly, preventing sewage overflow or backup which can have significant environmental and public health consequences.

Capital Improvements Program 2026 - 2030

Sewer Fund - Replace Trailer-Mounted Jetter

Purpose / Description:

This allocation will provide funding for the replacement of a 1980's flatbed truck with a mounted Harben pump (asset # 3375). Replacing this aging truck with a trailer-mounted unit will allow for increased mobility and enable crews to service hard-toreach lines located in yards, fields, and parks that larger jetter trucks cannot reach.

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

Capital Improvements Program 2026 - 2030

Sewer Fund - Sewer Line Maintenance at Hallmark

Purpose / Description:

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

Capital Improvements Program 2026 - 2030

Sewer Fund - Replace Flush Truck

Purpose / Description:

This allocation would be for the purchase of a new flush truck to replace asset #3372, which is currently being used as a backup to our primary flush truck. The unit being replaced was purchased in 2004. The new flush truck will become the new primary truck, and the current primary truck (purchased in 2017) would become the backup truck. The unit being replaced has become costly to maintain. In addition, the manufacturer is out of business and it is difficult to find replacement parts and equipment.

Capital Improvements Program 2026 - 2030

Sewer Fund - Replace Utility Task Vehicle (UTV)

Purpose / Description:

This allocation provides for the replacement of the plant's current utility vehicle (purchased in 2023) used for rapid mobility of employees and supervisors around the plant grounds and to inspect sewer lines in areas that larger equipment is unable to access. Additionally, the light vehicle will provide the capability to move and tow small equipment.

Capital Improvements Program 2026 - 2030

Sewer Fund - Replace Manholes Along the River

Purpose / Description:

This allocation is provided to replace, reseal and repair manholes along the river. This area floods during big rain events causing increased inflow and infiltration (I&I) into the wastewater system. This brings more volume into the plant for treatment, which raises costs and causes unnecessary wear and tear on all equipment.

Manhole replacement / maintenance along river Sewer Fund

Capital Improvements Program 2026 - 2030 Sewer Fund - Replace Dump Truck

Purpose / Description:

This allocation provides for the replacement of a 2020 Freightliner dump truck (asset #3364) that is used on a daily basis to haul sludge from the WWTP to the landfill. This truck is also used as a backup for the snow plows.

Capital Improvements Program 2026 - 2030

Sewer Fund - Recoating of Raw Sewage Piping and Pumps

Purpose / Description:

This allocation provides for sanding and recoating the piping and pumps at the WWTP. The lower level is showing signs of moderate to major corrosion. The need to recoat this equipment was identified in the HDR Plant Assessment. This equipment was installed in the 1970s.

and recoat piping and pumps

Capital Improvements Program 2026 - 2030

Sewer Fund - Replace Work Site Pickup Truck

Purpose / Description:

This allocation provides for the replacement of a 2019 Ram 2500 Tradesman 4x4 crew cab pickup truck (unit #3361). This is a work truck that is used to transport employees and equipment to work sites.

Capital Improvements Program 2026 - 2030 Refuse Fund - Replace Sterling Roll-Off Chassis (Grapple Arm Compatible)

Purpose / Description:

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

Capital Improvements Program 2026 - 2030

Refuse Fund - Replace Brush Cat Skid Steer Attachment

Purpose / Description:

This allocation is for the replacement of a 2010 Brush Cat 72X. The cylinder needs to be repaired and the unit is obsolete This is an attachment for the skid steer that is used to mow detention ponds and the brush site.

2010 brush cat attachment for skid steer

Capital Improvements Program 2026 - 2030

Refuse Fund

Purchase an Additional Adjustable Rear Loader with Side Loader Refuse Truck and

Replacement Schedule for Current Fleet of Refuse Trucks

Purpose / Description:

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

new refuse truck to bring fleet to 7 units

Capital Improvements Program 2026 - 2030 Storm Water Capital Projects Fund - Priority Repair & Maintenance Projects

Purpose / Description:

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

Pipeusedtobebelowthebottomofthestream.Erosionhas exposedthisinfrastructurealongwithsignificantcuts/erosionon thebanksinthearea.Needtorestoresectionsofthecreek channeltoprotectthisandotherinfrastructure.

APPENDIX A

Summary

of Financial Policies

FinanceStaffarecommittedtoadoptingandimplementingfinancialbestpracticesaslaidoutby theGovernmentFinanceOfficersAssociation.

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

FinancialpoliciescanbeusedtoestablishsimilargoalsandtargetsfortheCity’sfinancial operationssothattheCityCommissionandCityOfficialscanmonitorhowwelltheCityis performing. Formalfinancialpoliciesprovideaconsistentapproachtofinancialstrategiesand setforthguidelinestomeasurefinanceperformanceandfuturebudgetaryprograms.

ThefollowingisasummaryofpoliciesadoptedbytheCityCommission. Thefulltextofeach policycanbefoundontheCity’swebsite.

 BudgetPolicy

EconomicDevelopmentPolicy  BudgetaryReservePolicy

GrantManagementPolicy  CapitalAssetPolicy

InvestmentPolicy  CIPandEquipmentReplacementPolicy

PurchasingPolicy  DebtManagementPolicy

RevenueControlPolicy

BudgetPolicy

Effectivefinancialmanagementpracticesincludebudgetpoliciesandproceduresthatensure financialstability.Thepurposeofthisbudgetpolicyistoestablishaframeworkfromwhichthe CityCommission,CityManager,andallCityDepartmentsmayworktogethertoprovidequality servicestothecitizenswhilemaintainingfinancialviability.

BudgetaryReservePolicy

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

CapitalAssetPolicy

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

CIPandEquipmentReplacementPolicy

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

DebtManagementPolicy

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

 TheCitywillseektoachieveandmaintainthehighestpossiblebondrating.

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

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

EconomicDevelopment Policy

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

GrantManagementPolicy

ThepurposeofthispolicyistoestablishaframeworkfromwhichtheCityCommission,City Manager,FinanceDepartment,andDepartmentDirectorsmayworktomaximizethebenefits andminimizetherisksassociatedwithgrantfundedprojects.

InvestmentPolicy

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

PurchasingPolicy

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

RevenueControlPolicy

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

APPENDIXB

Glossaryof Terms

AccountingSystem- Thetotalstructureofrecordsandproceduresforrecording, classifying, summarizingandreportingfinancialinformation.

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

AccruedExpense – An expenseincurredduringthecurrent accountingperiod but whichisnot paid until asubsequentaccountingperiod.

AccruedRevenue–Revenueearnedduringthecurrentaccountingperiodbutwhichisnottobecollected untilasubsequentaccountingperiod.

ActuarialLiability– Theportionofthepresentvalueofbenefitsalreadyearnedbythe employeebut not paiduntilafutureevent.

AdValorem–Abasisforalevyoftaxesuponpropertybasedonvalue.

AdValoremTaxes-(“Accordingtovalue”)isataxbasedonthevalueofrealestateorpersonalproperty.

Addendum-Anadditionorsupplementtoadocument.

AgencyFund–Afundconsistingofresourcesreceivedandheldbythegovernmentalunitasanagentfor others.

AppraisedValuation-ThevalueplaceduponrealestateorotherpropertybytheCountyAppraiser.

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

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

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

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

AssignedFundbalance-ThecashbalanceintendedforaspecificusebytheCitythatareneitherrestricted norcommitted. TheCommissionorCityManagertowhichtheCommissiondelegatedauthoritytoassign amountsforspecificpurposesexpressesintent.

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

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

BalancedBudget–Abudgetinwhichtotalrevenuesareequaltoorgreaterthantotalexpenditures.

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

BasisofBudgeting-Methodusedtodeterminewhenrevenuesandexpensesarerecognized forbudgetingpurposes.

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

Bid-AwrittenoffertoperformacontracttoprovidegoodsorservicestotheCityinresponseto abidopportunity.

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

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

BondIndebtedness-Theportionofagovernment’sdebtrepresentedbyoutstandingbonds.

Budget-Aplanoffinancialoperationincludinganestimateofproposedexpendituresforagivenperiodof time,andproposedmeansoffinancingthem.

BudgetAmendment-Aformalchangetothebudgetduringtheyeartoincreaseexpenditurelimits.

BudgetControl–ThecontrolormanagementoftheapprovedBudgetforkeepingexpenditureswithinthe limitationsofavailableappropriationsandavailableresources.

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

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

BudgetaryFundBalance-Representsonlytheaccumulatedamountfromprioryearsbasedonbudgetary basis.

BudgetedFund-Afundthatisrequiredbystatutetobebudgeted.

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

Capital Asset-Tangibleorintangibleassetswithanacquisitioncostgreaterthan$5,000andanestimated usefullifeexpectancygreaterthanonebusinesscycle.

CapitalExpenditures-Anexpenditurethatresultsintheacquisitionoforadditiontocapitalassets.

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

CapitalImprovements-Expendituresrelatedtotheacquisition,expansion,orrehabilitationofanelement ofthegovernment’sphysicalfacilitiesorinfrastructure.

CapitalOutlay-Paymentsmadeincashorcashequivalentstopurchaseacapitalassetorextendacapital asset’susefullife.

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

Capital ImprovementProgram- Aplanthatservesasaguidefortheefficientandeffective provisionof publicfacilities,outliningtimingandfinancingschedulesofcapitalprojectsforafive-yeartimeperiod.

CashBasisofAccounting–Themethodofaccountingthatrecognizesrevenuesandexpensesatthetime cashisreceivedorpaidout.

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

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

CashEquivalents–Shortterm,highlyliquidinvestmentsthatarereadilyconvertedtocash.

Challenge-Awrittenobjectionbyaparticipatingbidderregardingabid,proposal,orquote.

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

CharterOrdinance- Thedocumentusedbycitiestoexemptitselffromanon-uniformstatestatuteusing constitutionalhomerule.

Collusion-Whentwoormorepartiesacttogethersecretlytoachieveafraudulentorunlawfulactssuchas unlawfulactivitiesimpactingcompetitivebidding. Thismayinhibitfreeandopencompetitioninviolation ofantitrustlaws.

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

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

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

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

ComponentUnit-alegallyseparateorganizationforwhichtheelectedofficialsoftheprimarygovernment arefinanciallyaccountable.

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

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

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

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

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

ControlledAsset-Controlledassetsarethoseitemswithanacquisitioncostoflessthan$5,000,butwhich areparticularlyatriskorvulnerabletotheftorloss.

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

CostReimbursementbasis–Settingchargessothattestsaresystematicallyrecoveredonabreak-even basis.

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

CountyTreasurer’sReport-Areport,whichshowsthedistributionoftaxesmadebythecountytreasurer forthepreviousyear.

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

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

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

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

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

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

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

Design-Build-AprojectdeliverymethodinwhichtheCitycontractswithasingleentityforboththedesign andconstruction/implementationofaproject.

Designee-AdulyauthorizedrepresentativeofaDepartmentDirector

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

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

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

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

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

1)ThefunctioningoftheCitygovernment

2)Thepreservationorprotectionofproperty,machinery,orequipment

3)Thehealthorsafetyofanyperson

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

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

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

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

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

Expenditures-Includescashpaymentsplusanyencumbrancesforbudgetarypurposes.

FiduciaryFund–Anyfundheldbyagovernmentalunitasanagentortrustee.

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

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

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

Fund-Anindependentfiscalandaccountingentityincludingallcashwithrelatedliabilitiesorobligations.

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

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

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

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

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

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

ImpactFee–Feeschargedtocoverinpartorwhollythecostofimprovements.

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

InformalSolicitations-Purchasesunderacertaindollarthresholdmaybemadebyeitherverbalorwritten quotes.

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

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

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

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

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

Investment–Securitiesheldfortheproductionofincomeintheformofinterestanddividends.

Invitationforbids(IFB)-Alldocumentsusedtosolicitcompetitiveormulti-stepbids.

Land-IncludesallrealestateownedbytheCitywiththeexceptionofrealestatethatcontainsinfrastructure.

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

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

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

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

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

ModifiedAccrualBasis-Methodofaccountingthatrecognizesrevenueswhentheybecomeavailableand measurableand,withafewexceptions,recordsexpenditureswhenliabilitiesareincurred

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

Non-RecurringCapitalExpenditures-Expensesthatareunlikelytooccuragaininthenormalcourseof business.

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

OriginalBudget-Thefirstlegallyadoptedbudget.

OtherFinancingSources-Increasesinnetpositionofgovernmentalfundsotherthanrevenues.

OtherFinancingUses–Decreasesinnetpositionofagovernmentalfundotherthanexpenditures.

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

PensionBenefits–Retirementincomeandallbenefitotherthanhealthcarethatisprovidedtoemployees.

PerformanceMeasures–amethodoftrackingandreportingservicelevels.

Pilot–PaymentinLieuofTaxes.

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

Refunding–Issuancefornewdebtwhoseproceedsareusedtorepaypreviouslyissueddebt.

Recurringcapitalexpenditures–Expensesthatarelikelytooccuragaininthenormalcourseofbusiness.

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

RequestforProposal(RFP)-Adocumentusedtosolicitproposalsfrompotentialprovidersforgoodsand services

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

RequestforQuotes-Arequestmadetovendorsfornon-repetitivepurchasesbelowacertaindollaramount, maybeeitheraverbalorawrittenquotedependingonthedollarthreshold.

ResourcesAvailable-Thetotalcashavailabletofundthebudget.

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

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

SpecialAssessment-Compulsorylevymadeagainstcertainpropertiestodefrayallorpartofthecostofa specificimprovementorservicedemand

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

SpecialRevenueFunds-Fundsthataccountforrevenuesourcesandusesthataredesignatedforaspecific purpose.

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

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

Taxlevy-Thetotalamounttoberaisedbygeneralpropertytaxesforthepurposesspecifiedintheapproved Citybudget.

Taxrate-Theamountoftaxleviedforeach$1,000ofassessedvaluation.

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

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

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

UnencumberedCashBalance-Thecashbalanceasshownintheaccountingrecordsforthefund,lessany outstandingencumbrances.

UnearnedRevenue–Aliabilityforresourcesreceivedpriortorevenuerecognition

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

Vendor-Asupplier/sellerofgoodsandservices. Areferencetoaproviderofproductorservice.

APPENDIX C

Glossary of Acronyms

AAP Annual Action Plan

ACH Automated Clearing House

ADA Americans with Disabilities Act

ARC Annual Required Contribution

APWA American Public Works Association

BAN Bond Anticipation Note

CAFR Consolidated Annual Financial Report

CAPER Consolidated Annual Performance and Evaluation Report

CD Certificate of Deposit

CID Community Improvement District

CDBG Community Development Block Grant

CIAP Comprehensive Improvements Assistance Program

CIP Capital Improvements Program

COVID Coronavirus Disease

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

CVB Convention & Visitors Bureau

DOHE/KDOHE Kansas Department of Health & Environment

DOL/KDOL Kansas Department of Labor

DOR/KDOR Kansas Department of Revenue

DOT/KDOT Kansas Department of Transportation

EFT Electric Funds Transfer

EMT Emergency Medical Transport

EPA Environmental Protection Agency

ESG Emergency Solutions Grant

FFE Federal Funds Exchange

FICA Federal Insurance Contributions Act

FTE Full – Time Equivalent

FY Fiscal Year

GAAP Generally Accepted Accounting Principals

GASB Governmental Accounting Standards Board

GFOA Government Finance Officers Association

GIS Geographic Information Services

GO Bonds General Obligation Bonds

GPS Global Positioning System

HCV Housing Choice Voucher

HIDTA High Intensity Drug Trafficking Areas program

HR Human Resources

HUD Department of Housing and Urban Development

HVAC Heating, Ventilation, and Air Conditioning

ICMA International City/County Management Association

ISO Insurance Services Office

LCDC Leavenworth County Development Corporation

LEPC Local Emergency Planning Committee

LHA Leavenworth Housing Authority

KDOT Kansas Department of Transportation

KERIT Kansas Eastern Regional Insurance Trust

KHRC Kansas Housing Resources Corporation

KLINK Kansas Highway Connecting Links

KOMA Kansas Open Meetings Act

KORA Kansas Open Records Act

KPERS Kansas Personnel retirement system

KP&F Kansas Police & Fire retirement system

K.S.A. Kansas Statues Annotated

M&R Maintenance & Repairs

MARC Mid-America Regional Council

NRA Neighborhood Revitalization Area

OPEB Other Post Employment Benefits

OMB Office of Management and Budget

PAC Performing Arts Center

PILOT Payment in Lieu of Taxes

PSAP Public Safety Answering Points

RFCC or CC Riverfront Community Center

RHSCC Regional Homeland Security Coordinating Committee

ROW Right of Way

SRO School Resource Officer

TAN Tax Anticipation Note

TIF Tax Increment Financing

USP United States Penitentiary

VA Department of Veteran Affairs

VASH Veterans Affairs Supportive Housing

WWTP Waste Water Treatment Plant

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

Allocation forYear2026

ScheduleofTransfers

*Note: Adjustmentsarerequiredonlyifthetransferisbeingmadein2025and/or2026fromanon-budgetedfund.

No. 3

STATEMENTOFINDEBTEDNESS

STATEMENTOFCONDITIONALLEASE-PURCHASEANDCERTIFICATEOFPARTICIPATION*

Total

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

WORKSHEETFORSTATEGRANT-IN-AIDTOPUBLICLIBRARIESAND REGIONALLIBRARYSYSTEMS

BudgetedYear:2026

Libraryfoundin:Leavenworth Leavenworth

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

Firsttest:

Qualifyforgrant: Qualify

Second

Qualifyforgrant: Qualify

Overalldoesthemunicipalityqualifyforagrant? Qualify

Ifthemunicipalitywouldnothavequalifiedforagrant,pleaseseethebelownarrativeforassistancefrom

PageNo. 6

FUNDPAGEFORFUNDSWITHATAXLEVY

PageNo. 7

Leavenworth

CPASummary PageNo. 7a Non-AppropriatedBalance TotalExpenditure/Non-ApprBalance Amountof 2025AdValoremTax

General

-DetailPage2

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

CPASummary

FUNDPAGEFORFUNDSWITHNOTAXLEVY

Leavenworth 2026

FUNDPAGEFORFUNDSWITHNOTAXLEVY

AdoptedBudget

CPASummary

FUNDPAGEFORFUNDSWITHNOTAXLEVY

CPASummary

FUNDPAGEFORFUNDSWITHNOTAXLEVY

AdoptedBudget

CPASummary

FUNDPAGEFORFUNDSWITHNOTAXLEVY

CPASummary

FUNDPAGEFORFUNDSWITHNOTAXLEVY

Summary

FUNDS(A)

(Only the actual budget year for 2024 is reported)

Non-BudgetedFunds-A

(1)FundName: (2)FundName: (3)FundName: (4)FundName: (5)FundName:

Chargesforservices474,031Portabilities-In

InterestIncome

MiscellaneousIncome6,901MiscellaneousIncome620

ResourcesAvailable:1,704,349ResourcesAvailable:3,409,878ResourcesAvailable:345,080ResourcesAvailable:110,343ResourcesAvailable:235,9125,805,562

ContractualServices456,759ContractualServices18,043ContractualServices2,954OtherOperatingExpense50OperatingTransfers12,606 Commodities

Miscellaneous 216

TotalExpenditures1,125,211TotalExpenditures2,523,288TotalExpenditures345,080TotalExpenditures16,192TotalExpenditures235,9124,245,683 CashBalanceDec31579,138CashBalanceDec31886,590CashBalanceDec310CashBalanceDec3194,151CashBalanceDec31 0 1,559,879 ** 1,559,879 ** CPASummary

No. 18 **Note:Thesetwoblockfiguresshouldagree.

Leavenworth NON-BUDGETED

FUNDS(B)

(Only the actual budget year for 2024 is reported)

Non-BudgetedFunds-B

(1)FundName: (2)FundName: (3)FundName: (4)FundName: (5)FundName:

CapitalProjects StreetProjects GrantMatchingFund ARPAFund

Unencumbered

SpecialParkFund

CashBalanceJan11,455,879CashBalanceJan15,166,766CashBalanceJan1344,501CashBalanceJan12,798,786CashBalanceJan1

Receipts: Receipts: Receipts: Receipts: Receipts: Federal&StateGrants117,367FFEFunds 465,090FederalGrants

InterestIncome 145,709ChargesforServices14,867StateGrants 33,271

Saleof Vehicles 258,161 TransfersfromOtherFunds 1,312,227 TransferfromGeneralFund 525,362

Saleof Bonds/Premium5,136,042 Transfersfromotherfunds 5,945,732

OpioidSettlement124,069 Tax Credit 73,798

Miscellaneous 1,213

TotalReceipts 11,802,091TotalReceipts 1,792,184TotalReceipts

ResourcesAvailable:13,257,970ResourcesAvailable:6,958,950ResourcesAvailable:1,147,288ResourcesAvailable:2,798,786ResourcesAvailable:86,12324,249,117

Expenditures: Expenditures: Expenditures: Expenditures: Expenditures:

Salaries,Taxes,&Benefits 2,347ContractualServices359,861ContractualServices401,732ContractualServices124,400ContractualServices10,569 ContractualServices1,302,632Commodities 33,587CapitalOutlay 73,625TransfertootherFunds1,841,906Commodities 11,659 Commodities 434,190CapitalOutlay 5,669,914 TransfertotheGeneralFund 316,707

CapitalOutlay 3,690,348TransfertoOtherFunds292,687

Bond IssuanceCosts127,697

InterestExpense 1,488

Tranfertootherfunds127,837

TotalExpenditures5,686,539TotalExpenditures6,356,049TotalExpenditures792,064TotalExpenditures1,966,306TotalExpenditures 22,22914,823,186 CashBalanceDec317,571,431CashBalanceDec31602,901CashBalanceDec31355,224CashBalanceDec31832,480CashBalanceDec3163,894 9,425,931 ** 9,425,931 ** CPASummary

**Note:Thesetwoblockfiguresshouldagree.

No. 19

NOTICEOF HEARINGTOEXCEEDREVENUENEUTRALRATEANDBUDGETHEARING

Thegoverningbodyof Leavenworth willmeetonAugust26,2025at6:00PMatCityHall@100N5thSt.Leavenworth,KSforthepurposeofhearingand answeringobjectionsoftaxpayersrelatingtotheproposeduseofallfundsandtheamountofadvaloremtax.

DetailedbudgetinformationisavailableatCityHall@100N5thSt.Leavenworth,KSandwillbeavailableatthishearing.

BUDGETSUMMARY

ProposedBudget2026ExpendituresandAmountof2025AdValoremTaxestablishthemaximumlimitsofthe2026budget. EstimatedTaxRateissubjecttochangedependingonthefinalassessedvaluation.

*Taxratesareexpressedinmills **Revenue Neutral Rate as defined by KSA 79-2988

SarahBodensteiner

CityOfficialTitle: CityClerk

PageNo. 20

RESOLUTION NO. B-2404

A RESOLUTION OF THE GOVERNING BODY OF THE CITY OF LEAVENWORTH, KANSAS, APPROVING A TAX RATE OR MILL LEVY RATE IN EXCESS OF THE REVENUE NEUTRAL RATEFOR THE2026 BUDGET YEAR.

WHEREAS, pursuant to K.S.A. 79-2988 ( the " Act"), theClerk of LeavenworthCounty, Kansas, has calculated and notified the City of Leavenworth, Kansas( the" City") that, for the City's 2026 budgetyear, theCity's " revenueneutral rate" (as suchterm is defined by the Act) is 25.504 mills (for informational purposes only, one mill is equal to 1/ 1000th of a Dollar of assessed value);

WHEREAS, the Act further provides that no taxrate in excess of the revenue neutral rate shall be levied by theGoverning Body of the City except in accordance with procedures established under the Act;

WHEREAS, the Governing Body of theCity, as required by the Act, called for a public hearing consideringexceeding therevenue neutral rate, which publichearingwas held on August 26, 2025, with an opportunity for all interested persons to be heard regarding the matter of exceeding the revenue neutral rate; and

WHEREAS, in accordance with the provisions ofthe Act, at suchpublichearing and after theGoverning Body heard from interested taxpayers, the Governing Body voted on and approved this Resolution by majority roll- call vote of theGoverning Body.

NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF LEAVENWORTH, KANSAS:

Section 1. Approval to Exceed Revenue Neutral Rate; Approved Tax Rate. Pursuant to the Act, the City, by and through its Governing Body, hereby approves exceeding the revenueneutral rate. The City's approved tax/mill levy rate forthe 2026 budget year is 28.611mills, whichamount does not exceed the amount ofthe proposed tax rate for which notice was given as to the public hearingrequired under the Act.

Section 2. Effective Date. This resolution shall be effective upon its adoption by the Governing Body ofthe City of Leavenworth, Kansas.

ADOPTED this 26th day of August 2025, by majority roll-call vote ofthe Governing Body.

4/6;71)-4)

Holly Pittman, Mayor