Governing Body

Cyrus K. Holliday Building First Floor Conference Room 620 SE Madison Street Topeka KS 66603 https://www.topeka.org Governing Body Agenda August 27, 2024 6:00 PM SPECIAL MEETING Mayor: Michael A. Padilla Councilmembers Karen A. Hiller District No. 1 Marcus D.L. Miller District No. 6 Christina Valdivia-Alcala District No. 2 Neil Dobler District No. 7 Sylvia E. Ortiz District No. 3 Spencer Duncan District No. 8 David Banks District No. 4 Michelle Hoferer District No. 9 Brett D. Kell District No. 5 City Manager: Dr. Robert M. Perez Addressing the Governing Body: Public comment for the meeting will be available via Zoom or in-person. Individuals must contact the City Clerk's Office at 785-368-3940 or via email at cclerk@topeka.org by no later than 5:00 p.m. on the date of the meeting, after which the City Clerk's Office will provide Zoom link information and protocols prior to the meeting. View the meeting online at https://www.topeka.org/communications/live-stream/ or at https://www.facebook.com/cityoftopeka/. Written public comment may also be considered to the extent it is personally submitted at the meeting or to the City Clerk's Office located at 215 SE 7th Street, Room 012B, Topeka, Kansas, 66603 or via email at cclerk@topeka.org on or before the date of the meeting for attachment to the meeting minutes. If you need any accommodations for the meeting, please contact the City ADA Coordinator at 785-368-4470. Kansas Relay Service at 800-766-3777. Please provide a 48 Hour Notice if possible. Assistive listening devices are available for use in the community forum. Agendas are available by 5:00 p.m. on Thursday in the City Clerk's Office, 215 SE 7th Street, Room 012B, Topeka, Kansas, 66603 or on the City's website at https://www.topeka.org. CALL TO ORDER: PLEDGE OF ALLEGIANCE: 1. ROLL CALL: 2. PRESENTATIONS: Update of Storm Debris Clean Up 3. NON-ACTION ITEMS: A. Discussion - 2025 Operating Budget DISCUSSION related to the City of Topeka 2025 Operating Budget. (Discussion is scheduled through the months of August and September.) 4. EXECUTIVE SESSION: Executive Sessions are closed meetings held in accordance with the provisions of the Kansas Open Meetings Act. (Executive sessions will be scheduled as needed and may include topics such as personnel matters, considerations of acquisition of property for public purposes, potential or pending litigation in which the city has an interest, employer-employee negotiations and any other matter provided for in K.S.A. 75-4319.) 5. ADJOURNMENT:  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 27, 2024 DATE: August 27, 2024 CONTACT PERSON: Braxton Copley, DOCUMENT #: Assistant City Manager SECOND PARTY/SUBJECT: Storm Debris Update PROJECT #: CATEGORY/SUBCATEGORY CIP PROJECT: No ACTION OF COUNCIL: JOURNAL #: PAGE #: DOCUMENT DESCRIPTION: Update of Storm Debris Clean Up VOTING REQUIREMENTS: POLICY ISSUE: STAFF RECOMMENDATION: BACKGROUND: BUDGETARY IMPACT: SOURCE OF FUNDING: ATTACHMENTS: Description Update of Storm Debris Clean Up Presentation  Update of Storm Debris Clean Up Braxton Copley, Assistant City Manager Topeka Pass Map Recovery Progress 2024 2 Topeka Pass Map Recovery Progress 2024 3 POTWIN Topeka Pass Map Recovery Progress 2024 4 NORTH TOPEKA Topeka Pass Map Recovery Progress 2024 5 OAKLAND Storm Debris Clean Up Cost Estimates 6 Storm Debris Clean Up Cost Estimates 7 Storm Debris Clean Up 8 Questions?  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 27, 2024 DATE: August 27, 2024 CONTACT PERSON: Josh McAnarney, City DOCUMENT #: Budget Manager SECOND PARTY/SUBJECT: 2025 Operating Budget PROJECT #: CATEGORY/SUBCATEGORY 004 Budgets or Appropriations / 001 Operating Budget - City CIP PROJECT: No ACTION OF COUNCIL: Discussion: 07-30-24; JOURNAL #: 08-13-24; 08-20-24; PAGE #: DOCUMENT DESCRIPTION: DISCUSSION related to the City of Topeka 2025 Operating Budget. (Discussion is scheduled through the months of August and September.) VOTING REQUIREMENTS: Discussion only, no action required by the Governing Body. POLICY ISSUE: The City shall adopt an operating budget for each fiscal year and set forth estimated revenues and estimated costs for operations and maintenance, extension and replacement and debt service. STAFF RECOMMENDATION: Discussion item only. No action required by the Governing Body. BACKGROUND: As Staff prepares the proposed budget, there is a need to seek direction from the Governing Body on appropriate options for the 2025 City mill rate. Staff expects property valuations from the County before the meeting which will allow staff to prepare scenarios to discuss with the Governing Body. As discussions continue through the months of August and September the 2025 Proposed Budget and all supplemental information will be available online at https://www.topeka.org/finance/budget/. BUDGETARY IMPACT: The budgetary impact is described in the proposed 2025 budget. SOURCE OF FUNDING: Various City Funds ATTACHMENTS: Description August 27, 2024 GB Meeting Presentation (Revised August 26, 2024) Budget Supplement No. 1 August 22, 2024 August 20, 2024 GB Meeting Presentation August 13, 2024 GB Meeting Presentation July 30, 2024 GB Meeting Presentation 2025 City of Topeka Preliminary Budget (July 30, 2024) Department Budget Presentations 8/27/2024 Budget Information Supplement #1 Overview 3 FTE Transfers and Reductions 1. Senior Executive Assistant was transferred from Public Works to the City Manager’s Office (No Net FTE Change nor Budget Change Overall) 2. Removed an Engineering Tech Position for 621 – Water (Reduction of $50,622.24) Budget Reductions from Presented FY 2025 Budget 1. Page 39: Decreased the City Manager’s Budget by $25,000. This reduction was from an overestimation of the cost of the Executive Coach which was inputted in May. 2. Page 45: Decreased the Finance Budget by $71,750. This was a combination of education/travel and reduction of contractual services that was requested in 2024 Budget. 3. Page 89: Decreased by $50,000. The submitted budget overestimated a contract amount by $50,000. 4. Page 111 & 112: Initially, it was believed the City would need to subsidize the Special Highway Fund, as it was projected to fall below the 10% policy limit by the end of 2025. However, Finance now forecasts this transfer is unnecessary. Thus, we are removing the $3,000,000 revenue on Page 111 and the $3,000,000 transfer expense on Page 112. 5. Page 114: Interest Payments were inputted incorrectly for Debt Service. The line item for debt should be moved from $18,518,733 to $20,330,266. 6. Page 133: Finance will transfer $500,000 from the 740 – Economic Development Fund to a new, separate fund for the landbank. This move aligns with best practices of segregating landbank funds into their own standalone account. Reduction/Enhancement Overview 4 Category 2024 Budget 2025 Base Budget Net Inc. / (Dec.) 2025 Budget City Council $391,896 $414,049 $90,596 $504,645 City Manager $1,889,589 $2,137,854 $392,135 $2,529,989 DEI / Comm. Engagement $553,715 $785,713 $50,000 $835,713 City Attorney $1,743,962 $1,977,837 ($160,373) $1,817,464 Finance $3,142,881 $3,623,116 ($91,042) $3,532,074 Municipal Court $2,097,035 $2,299,122 ($2,500) $2,296,622 Human Resources $2,158,261 $2,349,912 ($216,542) $2,133,370 Mayor's Office $170,727 $179,474 $1,632 $181,106 Fire Department $36,003,278 $38,852,279 ($440,550) $38,411,729 Police Department $47,392,891 $55,828,721 ($229,016) $55,599,705 Public Works Department $8,335,471 $8,786,854 $93,875 $8,880,729 Planning Department $3,838,883 $4,299,846 ($1,134) $4,298,712 Code Enforcement $2,334,187 $2,556,682 $63,020 $2,619,702 Information Technology $5,970,730 $6,741,145 ($6,675) $6,734,470 Fleet Services $3,934,274 $3,874,262 ($198,704) $3,675,558 Facilities $3,657,295 $3,691,418 ($172,250) $3,519,168 Totals $123,615,075 $138,398,284 ($827,528) $137,570,756  Department Budget Presentations: Planning  Planning Overview (Pages 65 - 68) 6 Overview Goals for FY25 The mission of the Planning Division is to help • Complete another neighborhood plan update as create a vibrant city of lasting value by engaging part of the Dreams 1 process. the community through neighborhood • Begin implementing projects associated with the revitalization, sustainable land use and Safe Routes to School Plan and Pedestrian Master infrastructure choices, regional transportation planning, historic preservation, and zoning Plan administration. • Complete additional Missing Middle text amendments to the zoning code FY24 Accomplishments • Complete the East Topeka Development Plan • Develop historic design guidelines for the Potwin • Completed updates to the Neighborhood Health Map Historic District and the Neighborhood Revitalization Plan • Completed the Historic Holiday Park Neighborhood Plan Budget Details • Completed Accessory Dwelling Unit text amendment • Implemented Short Term Rental enforcement Personnel $1,180,332 • Update the Pedestrian Master Plan • Completed the Historic Survey of African American Non - Personnel $201,701 Historic Resources TOTAL $1,382,033 • Re-surveyed the Potwin Historic District  Development Services Overview (Pages 65 - 68) 7 Goals for FY25 Overview • Implement bi-annual contractor licensing renewals The Development Services division includes • Adoption of the 2024 Uniform Plumbing Code & 2024 Permits, Inspections, and Licensing. It Uniform Mechanical Code enforces building codes and inspects • Transition to new ERP System to minimize public impact buildings, structures, and sites for compliance. • Analyzing and updating licensing and permitting fee structure. • Creation/adoption of low voltage inspector certification FY24 Accomplishments program • Fully staff all trade boards • Adoption of 2021 International Residential • Work to get one staff member certified as Bluebeam instructor Code • Adoption of 2023 National Electrical Code • Creation of Development Navigator Role Budget Details • Increased online licensing renewals to 66% Personnel $1,945,551 of contractors Non – Personnel $401,781 • 99% of inspections completed as scheduled TOTAL $2,347,332  Housing Services Overview (Pages 65 - 68) 8 Goals for FY25 Overview • Transition EAS to Built for Zero. • Target of 115 individuals to keep in their homes through rapid The Housing Services division includes housing development, rehousing and homelessness prevention. homeless programs and social services. This consists of the • Target of 450 individuals through Shelter Plus Care and HOME following programs: major rehab, emergency repair and deposit assistance. accessibility, social service programs, and many more. • Improve our CoC scores and funding opportunities. • Target of 134 Rehabs through Accessibility, Exterior, Emergency, FY24 Accomplishments Major Rehab, TOTO and Weatherization Rehab projects. • Support implementation of the findings of the Homeless • Improve our Continuum of Care (CoC) scores and Innovation Project. funding amount • Increase care collaboration with Shelter Plus Care Budget Details • Continue to build partnerships to expand the housing market and keep people in their homes Personnel $419,619 • Expand Equity Access Shelter (E.A.S.) to include a Contractual $30,300 Housing Navigator to assist with the process • Continue to administer the accessibility program so Commodities $1,500 individuals are able to remain independent Capital Outlay $117,929 • Continue to use the demolition program and repair program to reduce blight TOTAL $569,348 If a Reduction of 13% was Applied 9 13% Reduction is $558,833 Service Impact • Contractuals & Commodities – • Will have negative impacts on our ability to 60% of this reduction coming from implement Built for Zero. consultant funding. ($65,249) • Removes ability to take on special project requests • Reduction of 7 FTEs ($493,584) due to lack of resources. • Increased lead times for project plans review resulting in longer times for permits to be issued. • Potential negative impact on our relationships with contractors and developers. • Takes away new grant opportunities that require matching funds. • Setting us back to a reactive not proactive approach to several programs due to lack of staff capacity.  Department Budget Presentations: Human Resources Human Resources Overview (Pages 53 – 54) 11 Overview Goals for FY25 Mission: The HR Department embraces the • Target training and development to increase City of Topeka’s mission by delivering core employee retention and increase employee administrative services that attract, support, engagement. enhance, develop and retain a superior and • Update position descriptions to clearly identify the diverse workforce. scope and complexity of the job The HR Department oversees services that • Review and improve the position requisition process support the business operations of the COT. We oversee the policies and procedures in • Develop a succession plan to retain top performing COT employees and reduce recruitment costs the personnel manual, provide data analysis and reporting, maintain personnel records, Budget Details support recruitment and retention, onboard new employees, support departments in Personnel $1,209,350 evaluating job performance, support Police and Fire in hiring and as requested, oversee Contractual $892,221 worker’s comp, workplace safety, Commodities $31,800 occupational health, CDL training, COT insurance, benefits, health and wellness. TOTAL $2,133,371 Health Insurance Fund (Page 128) 12 Service Overview Goals for FY25 The Benefits team oversees employee • Review the wellness incentive program through 2025 negotiations with unions benefit programs, including group health, wellness plans, KPERS/KP&F, EAP services, • Review Medical and Rx coverage and the clinic services for cost and value through and employee leaves of absence. RFP process Services include negotiating medical, • Develop Total Rewards Summary to outline prescription, dental, and voluntary insurance the cost of all employee benefits plans; processing enrollments and changes; • Evaluate all benefit options to determine providing retirement seminars and individual their importance level to employees retirement reviews; and managing the Healthcare Advisory Committee. Budget Details Personnel $250,789 Contractual $17,402,771 Commodities $3,900 TOTAL $17,657,460 Other HR Funds (Pages 126, 129) 13 Overview Goals for FY25 Human Resources, Risk Management, is responsible • Assessment of City-Wide insurance needs for administering, managing and coordinating the to ensure we are adequately covered and City's Risk programs including evaluating and not duplicating services. recommending lines of insurance to protect the • Extensive Marketing Effort in partnership City’s liability. These plans cover general liability, with our broker to obtain the best renewal property and equipment breakdown, cyber rates. security, public officials and employment • Property evaluation of city owned property practices, crime, inland marine, and law enforcement liability. to determine changes in values following ongoing updates and remodels. Risk management provides CDL training to COT employees which is a cost savings of Budget Details approximately $600,000 over duration of the program. Risk is preparing to provide the training to outside agencies on a fee for service basis. Property & Vehicle Insurance $2,939,841 Total $2,941,841 Workers Comp Fund (Page 127) 14 Overview Goals for FY25 The Workers Compensation fund • Reduce lost time and overall claim count provides accountability for expenditures by working with departments to review and revenues for workers compensation accidents and injuries and evaluate training and other measures to prevent claims. The departments are charged a future occurrences. percentage of wages of their employees based on worker's • Identify and target repetitive work related compensation classification codes for injuries with a thorough job analysis that will provide insight and recommendations specific positions. in order to reduce future risks. The funding also provides the staffing and expenses for the risk management Budget Details administration that is coordinated in the Human Resources department. Personnel $289,194 Non – Personnel $2,145,023 TOTAL $2,434,218 If a Reduction of 13% was Applied 15 13% Reduction is $277,338 Service Impact • Loss of a leadership position creates a • Including the 3% decrease in the HR hardship, but is easier to manage being down budget for 2025 we would be able to 1 position rather than 2 or 3 positions. handle the following additional reductions without reducing services provided to the • TWTW is a time intensive program and being COT by the HR Department ($28,600). down 1 position will reduce the staff time available to manage the program. • Eliminate one director position ($145,000) • Reduced training opportunities for COT • Eliminate TWTW program ($55,000) personnel and the risk of high employee • Reduce employee retention program turnover. (e.g., training) ($21,000) • Without temporary employees departments • Reduce contractual services (temporary will need to manage duties and prioritize work employees) ($18,000) with the staff available. • Reduce purchased services (e.g., pre- • Risk of hiring employees with questionable screening, off-site storage, shredding backgrounds. Protecting confidential services) ($10,000)) information. Department Budget Presentations: Legal Legal Department Overview (Pages 42 – 44) 17 Overview Goals for FY25 Offers legal services to city departments through • Continue to build strong relationship with the three divisions: Civil Litigation handles claims and City’ states legislative delegation to ensure defends city officials; General Government provides the City has a voice in issues effecting local legal advice and representation; and Criminal governments Prosecution deals with violations of City ordinances • Create additional city-wide employee in Municipal, district, and appellate courts. trainings on emerging issues FY24 Accomplishments • Processed and evaluated over 100 tort Budget Details claims. • Developed new 4th Amendment trainings Personnel $1,540,616 for Department Heads. Non – Personnel $276,848 • Testified against legislation harmful to the community. TOTAL $1,817,465 • Expanded domestic violence prosecution program and secured federal grant. Legal Department Overview (Pages 42 – 44) 18 General Government Civil Litigation • 4 attorneys • 2 attorneys; 1 1/2 paralegal • 1 ½ support staff • At any given time are balancing • Handle all contract reviewing and 15 to 25 cases in house on a wide drafting (approximately 600 a year), range of issues union negotiations, general legal • Also responsible for arbitrations questions, legal training for and other union grievances departments including the police academy, ordinance drafting, • Review and respond to open record responses, committee approximately 150 a year and other meetings coverage, identifying municipal law trends, and legislative work Prosecution of Domestic Violence Offenses 19 • The City began prosecution of domestic violence (“DV”) offenses in January of 2023. • Domestic violence offenses encompasses more than domestic batteries, including the following: • Criminal Damage to Property • Unlawful Restraint • PFA Violations • Assault • Trespass • Theft • This required the addition of two FTEs: 1 prosecutor & 1 paralegal A Community Partnership Effort 20 • City Prosecution partners with the YWCA and the Family Peace Initiative (“FPI”). • The City provides increased opportunities to victims of DV to connect with YWCA’s services. • FPI is the City’s referral agency to address the offenders. FPI provides batterer’s intervention and updates to monitor an individual’s success or lack thereof. • Additionally, Prosecution participates in the Mayor’s Task Against Domestic Violence. Prosecution provided data for the 2024 Newsletter. Department of Justice Funding 21 • Prosecution’s efforts to address DV has been recognized and supported by the DOJ. • The City was able to leverage the City Council’s investment in this initiative to receive a grant of $488,045 for the DOJ’s Improving Criminal Justice Responses to Domestic Violence, Dating Violence, Sexual Assault, and Stalking Grant Program. This money helps fund programs such as the batters intervention program which is nationally recognized as being successful at decreasing reoffending Statistics from January 2023 – August 13, 2024 22 Category Totals • The City also receives Currently Pending 351 police reports to review for charging considerations. Cases pending on warrant 60 Convictions overall 103 • Currently, there are 204 cases to be reviewed for Batterer’s Intervention recommendations for convictions 77 charging consideration. Dismissals 35 Referred to the County 33 Declined to prosecute 9 Diversions 24 Batterer’s Intervention for diversions 11 PFA violations pending 19 PFA violation convictions 15 PFA violation dismissals 12 Family Peace Initiative Co-Founder, Dorthy Stucky Halley, LMSW 23 “Thanks to the Topeka Municipal Court, the "black hole" that Topeka domestic violence cases were falling into is now closing. The Family Peace Initiative is appreciative of all the efforts the City of Topeka has taken to ensure that proper prosecution is happening in domestic violence cases. We are pleased that victims can seek justice and feel the victim-centered approach of the City’s prosecution office. And, as an agency providing services to those who batter, we are experiencing the increased referral and higher level of accountability of those who batter. Working together, and with the City providing grant funds for those who need but can't afford the services, this accountability includes providing them an opportunity to change.” If a Reduction of 13% was Applied (Legal) 24 13% Reduction is $236,271 Service Impact • Reduction of 2 FTEs ($248,000) • No longer able to prosecute domestic violence • Ripple effects in the community • Increased response time for public on KORA requests • Increased response time on contract review and drafting • Inability to take point on coordinating union negotiations • Decrease in available time for proactive legal work  Department Budget Presentations: Finance Finance Department Overview (Pages 45 – 47) 26 Overview Goals for FY25 The Administrative & Financial Services • Obtain Unmodified Audit Opinion for FY 2024 Department encompasses Central • Develop more specification templates that Accounting, Budget and Performance City staff can use to be more efficient when Management, Payroll, and Contracts and building specifications for bids on materials or Procurement. It ensures transparency in City services finances and purchases, and reports on the finances of various divisions, including grants. FY24 Accomplishments Budget Details • The Procurement Division secured a $15,000 grant for the NLC City Inclusive Personnel $2,839,630 Entrepreneurship Program and Contractual $674,793 streamlined contract templates for faster legal review. Commodities $17,650 • Obtained Unmodified Audit Opinion for TOTAL $3,532,073 FY 2023 If a Reduction of 13% was Applied (Finance) 27 13% Reduction is $459,169 Service Impact • Reduction and/or Consolidation of 5 FTEs • Slower response time to processing items ($380,000) including but not limited to: • Non – Personnel Items was reduced in the • Payroll first budget supplement ($71,750) for the • Vendor Payment Services 2025 budget • Bid Awarding • Challenges in adhering to financial regulations and audits with reduction of staff i.e. lack of internal controls for audit  Department Budget Presentations: Community Engagement Community Engagement Overview (Pages 55 – 56) 29 Overview Goals for FY25 Community Engagement connects city • Enhance community awareness of government departments, partners, and stakeholders, initiatives, policies, and services by increasing ensuring residents are informed about programs outreach and communication efforts. and opportunities. This division fosters an inclusive, • Foster interdepartmental collaboration participatory, and responsive local government, • Monitor and Measure Community Impact strengthening neighborhoods. • Establish and strengthen community partnerships FY24 Accomplishments • Enhance youth engagement • SORT Program – Responsible for administering 4 Budget Details major road projects • DREAMS Program – Responsible for administering 28 projects across 10 NIA neighborhoods Personnel $365,058 • DREAMS Housing Program – Responsible for Contractual $127,475 administering 18 projects across 2 neighborhoods • Fight the Blight Clean Up’s – The removal of 15.1 Commodities $7,750 tons of waste in NIA neighborhoods • Established 19 community partnerships TOTAL $500,283 If a Reduction of 13% was Applied (CE) 30 13% Reduction is $65,037 Service Impact • Reduction of programming and lowered • Reduced neighborhood programming public trust ($65,037) • Reduced community partnerships • Decreased community outreach • Decreased marketing campaigns and online initiatives  Department Budget Presentations: City Manager’s Office City Manager Overview (Pages 38 – 39) 32 Overview Goals for FY25 The City Manager’s office implements, • Foster interdepartmental collaboration administers, and evaluates City programs • Insure a sustained multi-year budget per Governing Body policies. It serves as a • Identify public and private partnership opportunities resource for citizens and neighborhood to leverage development opportunities groups. It includes the clerk’s office, which • Fostering Innovative Approaches to Government manages official records, and the Service Delivery Communications Division, which handles • Engage with the community through neighborhood public information, supports engagement, organizations and speaking events and ensures transparency. FY24 Accomplishments Budget Details • Anticipated hiring of a new Police Chief Personnel $2,060,072 • Implemented CMO Executive Non – Personnel $469,918 Reorganization TOTAL $2,529,989 If a Reduction of 13% was Applied (Executive) 33 13% Reduction is $328,899 Service Impact • City Manager ($173,222) • Elimination of 1 FTE ; delays the effect of enhanced departmental collaboration • Elimination of 1 FTE • $25,000 was removed in the first • Assistant City Clerk serves in the absence of the City supplement Clerk and performs all necessary duties related to this title. Serves as the JEDO Board Clerk in odd-numbers • City Clerk ($53,569) years. • Elimination of 1 FTE ($72,000) • Reducing Equipment purchasing will limit the availability to live-stream all public meetings; less • Communications ($173,222) content created to promote new city initiatives, law • Delay/Reduce Equipment Purchase changes, city improvements ($15,000) • Reduction of FTEs would cause slower response times • Reduce Education/Training ($3,300) to media inquiries and limits availability to capture • Reduce Fleet Reserve ($3,400) after-hours events • Reduction in Contractual Services ($18,000) • Elimination of 2 FTEs ($140,000) Discussion  City of Topeka Finance Department budget@topeka.org 215 SE 7th St, Rm 355 785-368-3970 Topeka, KS 66603 www.topeka.org To: Honorable Mayor Michael Padilla & Members of the Topeka City Council From: Josh McAnarney, Budget Manager Date: August 21, 2024 Re: Changes from the First Iteration of the 2025 Operating Budget Below is a list of changes that have been made since the first iteration of the 2025 Operating Budget: FTE Transfers and Reductions 1. 1 Senior Executive Assistant was transferred from Public Works to the City Manager’s Office (No Net FTE Change nor Budget Change Overall) 2. Removed an Engineering Tech Position for 621 – Water (Reduction of $50,622.24) Budget Reductions from Presented FY 2025 Budget 1. Page 39: Decreased the City Manager’s Budget by $25,000. This reduction was from an overestimation of the cost of the Executive Coach which was inputted in May. 2. Page 45: Decreased the Finance Budget by $71,750. This was a combination of education/travel and reduction of contractual services that was requested in 2024 Budget. 3. Page 89: Decreased by $50,000. The submitted budget overestimated a contract amount by $50,000. 4. Page 111 & 112: Previously, there was a belief that the City would need to subsidize the Special Highway Fund, as noted on Page 111, because the fund was projected to be below the policy limit of 10% of received revenues by the end of 2025. However, as the year has progressed, Finance now projects that this transfer is no longer necessary. Therefore, we are reneging the $3,000,000 revenue on Page 111 and the $3,000,000 transfer expense on Page 112. 5. Page 114: Interest Payments were inputted incorrectly for Debt Service. The line item for debt should be moved from $18,518,733 to $20,330,266. 6. Page 133: Finance is going to make a transfer from the 740 – Economic Development Fund into a “new” fund that will be specifically earmarked for the landbank. Common practice among municipalities is to split the landbank into its own separate, standalone fund. Previously the amount earmarked for the landbank was $500,000—which was embedded within the Economic Development Fund—finance is simply moving it into a standalone fund for best practice purposes. Verbiage Corrections 1. Page 53: Josh made an error on the comments on the “Changes from the 2024 Budget”. The first three bullets were placeholder and are inaccurate. They did not get removed for the posting of the presented budget. Department Budget Presentations 8/20/2024  Department Budget Presentations: Public Works Public Works General Fund Overview (Pages 73 – 77) 3 Overview Budget Details (General Fund) The Public Works department has three main Personnel $4,530,887 divisions: administration, which maintains, parking, city facilities, and fleet services, Contractual $4,186,491 engineering, which oversees public street Commodities $156,100 projects, inspects right-of-way work, manages survey data, and handles bridge inspections Capital Outlay $7,250 and maintenance, and street maintenance TOTAL $8,880,728 which maintains streets, signals, lights, signs, forestry, and pavement markings FY25 Increases • Increase in $600,000 in engineering consultant fees (Without this request the PW would have decreased in FY 2025 vs. FY 2024 Budget for the General Fund) Capital Project Management (Pages 73 – 77) 4 Service Overview Budget Details The City faces strategic challenges in Citywide Half-Cent Sales Tax $31,122,760 maintaining its assets, which cost more to repair or replace than the revenue it Countywide Half-Cent Sales $9,798,500 generates. According to the latest PCI Tax report, the major assets maintained by Public Federal Funds Exchange $2,215,000 Works include: Engineering Administration $4,246,011 • Bridges (2023): 101 TOTAL $47,382,271 • Center Line Miles (2022): 703.6 • 2022 PCI = 67.71 • Miles of Paved Alleys (2022): 45.24 • Miles of Curb and Gutter (2019): 918 • Signalized Intersections (2022): 186 • Miles of Sidewalks (2019): 655 Capital Project Management (Pages 73 – 77) 5 2024 Projects 2025 Major Projects • Kansas and Gordon Intersection • Fairlawn: 23rd to 28th • 45th and Topeka Turn Lane • Butcher Creek Bridge • 21st to 29th on Topeka Boulevard • 29th : Kansas to Adams • NW Goodyear Rd. at US-24 Interchange • 6th : Rice to Golden • NE River Rd. from Crane St. to Emmett St. • Design of Huntoon St. : Gage to Harrison • Tyler Street: Paramore to Beverly • Topeka Boulevard: 15th – 21st • Bridge Deck Rehabilitation: Burlingame @ 27th St. • Signal Projects: • 17th and Fairlawn • 6th and Golden • Lane / Washburn @ 10th Street Maintenance (Pages 73 – 77) 6 Service Overview FY24 Accomplishments The Special Highway fund receives the • Reached full staffing capacity for street motor fuel taxes from the State of Kansas maintenance and pays for street improvements and • Introduced into practice applying brine mix for staffing to maintain those assets throughout winter weather events the City. • Filled 36,039 potholes • Swept 2,771 miles of street • Maintained (graded) 87,411linear feet of FY25 Goals aggregate alleys • Start with implementation of SS4A Grant • 5 snow events using 1,393 tons of salt to include the upgrade of all school • 320 lane miles pretreated with salt brine solution flashers and signage to meet the latest Budget Details industry standards. • Upgrade street maintenance fleet and Personnel $4,553,507 other equipment • Initiate new training program for motor Non-Personnel $3,720,145 grader and paver TOTAL $8,272,652 Fleet (Pages 73 – 77) 7 Service Overview FY24 Accomplishments The City Fleet Department manages and • Delivered reports on vehicle and maintains the city’s vehicles and equipment, equipment asset management including police cars, fire trucks, and maintenance vehicles. It handles vehicle • Achieved nearly full staffing procurement, regular maintenance, repairs, • Year to date (6/13/24) value of surplus and fuel management to ensure all assets items sold on Govdeals.com was $82,344 operate efficiently and safely while optimizing performance and cost-effectiveness. Budget Details FY25 Goals Personnel $2,013,155 • Increase enrollment in the City's vehicle and equipment replacement fund Non-Personnel $1,662,402 • Relocate fleet light duty to new location TOTAL $3,675,557 • Maintain fleet readiness above 90% Facilities (Pages 73 – 77) 8 Service Overview FY24 Accomplishments The City Facilities Department manages the • Completed City Hall Boiler conversion and maintenance and repair of municipal TPAC air handling unit and continue to buildings, offices, and public spaces. It work on HVAC replacement ensures facilities are safe, functional, and • Replaced various mechanical features at well-maintained while handling budgets and the Law Enforcement Center and Fire coordinating repairs and upgrades. Department Facilities • Replaced roofs at Fire Stations 4 and 7 and the Water Distribution Building FY25 Goals • Complete TPAC HVAC replacement Budget Details • Improve accessibility of City facilities Personnel $1,093,754 • New ADA compliant walkway on the East Non-Personnel $2,425,412 side of TPAC TOTAL $3,519,166 If a Reduction of 13% was Applied (PW) 9 13% Reduction is $1,154,495 Service Impact • Eliminate 1/2 Consultant Cost • Eliminating engineering positions ($300,000) increases the reliance on consultants • Eliminate 7 FTEs ($865,000) for completing projects and reduce level of service on number of projects managed in house • Reduction in service level to council and constituents who make requests for traffic control such as signals, stop signs, and RRFB’s If a Reduction of 13% was Applied (Fleet) 10 13% Reduction is $477,822 Service Impact • Eliminate 4 FTEs ($456,353) • Reduce the number of lift inspections • Would not update diagnostic • Not maintain automatic vehicle equipment ($3,370) location technology • Reduce training for mechanics on • Reduce fleet readiness which new models of vehicles ($18,000) increases the vehicle not being ready for an emergency • Would require outsourcing of some repairs at higher cost If a Reduction of 13% was Applied (Facilities) 11 13% Reduction is $457,491 Service Impact • Eliminate 2 FTEs ($127,000) • Delays in Responding to service • Eliminate Service Contracts for requests for maintenance generator inspection, pest control, • Inability to perform regular inspections and landscaping ($91,000) of equipment • Reduction of external contractors for • Reduction of preventative repairs like overhead door, plumbing, maintenance like filter replacement, electrical, and HVAC, etc. ($250,000) tightening belts, and preventative cleaning • Cutting external contractors would result in a delay of repairs for facilities Department Budget Presentations: Utilities Utilities: Water (Pages 78-82) 13 Overview Budget Details The Water Utility comprises three main Personnel $11,604,432 sections: Distribution, Plant Operations & Maintenance, and Customer Service. Water Contractual $12,816,876 employees ensure compliance with KDHE Commodities $10,107,490 standards for safe drinking water and serve around 56,000 retail customers across a 70- Capital Outlay $400,000 square-mile area. Debt $13,592,479 FY24 budget: $52.6M  7.5% under FY25 Other Payments $8,007,100 FY25 Increases TOTAL $56,528,377 • Commodities budget increase of approximately 10% is driven by an increase in materials used for water treatment & distribution, water quality testing and inflation in prices of lab supplies. ($900,000) • Debt and Other Payments budgets are linked to existing debt, anticipated debt service revenue bonds, and capital cash transfers ($1,800,000)  Utilities: Water Services 14 Service Overview FY24▪ Accomplishments Water Services personnel manage all facets of • 424 water main breaks repaired treatment and distribution of 7.8 billon gallons of water • 9,494 LF of water mains replaced annually. The total operation and maintenance cost is • 102,900 customers assisted $2,148 per MG of water produced . • 1,400 meters exchanged • 534,633 bills generated Water Assets • Zero findings on the 2023 financial audit ▪ 2024 YTD 900 miles of water mains $1,092,350,000 11 water towers $42,100,000 16,656 valves $12,650,000 FY25 Goals 10 pump stations $17,383,000 • Meet or exceed all KDHE requirements for safe, 5,244 hydrants $20,543,000 clean drinking water • Complete ongoing meter exchange program 57,000 water meters $14,899,000 • Resume preventative maintenance for hydrants & Water Treatment Plant $123,876,000 valves TOTAL VALUE $1,323,801,000* • Increase electronic customer communication *Based on 2019 Assessment • Begin development of specialized training programs Water Projects 15 2024 Projects 2025 Major Projects • Montara Water Tower • Water Main Replacement/Rehab Projects • West Plant Basin Rehab • SW Randolph from SW 22nd St to 24th St. • SW Moundview • Water Main Replacement/Rehab Projects • SW Stoneybrook • SW 12th St. from Gage Blvd. to Kansas Ave • SW Boswell • SW Gage Blvd from SW 10th to Huntoon • Quincy St from SE 6th Ave to SE 8th Ave • Water Treatment Plant Rehab Projects • SW 21st St from SW Washburn to SW Fillmore • West Intake Rehab Construction • SW 21st St from SW Tyler St to S Kansas Ave • Chemical Building Rehab • East Plant Basin Rehab Design • Design for Quincy Water Tower Painting • Complete Meter Exchange Program If a Reduction of 13% was Applied (Water) 16 13% Reduction is $7,348,689 Service Impact • Staff Reductions (12 FTEs)- $861,306 • Negative Impact on Level of Service provided to Customers • Not Filling Vacancies (15.5 FTEs)- $1,233,905 • Limited in-person Customer Service Option • Close City Express Customer Service - $197,000 • Inability to assist Low-Income Residents • Eliminate Equipment Purchases - $400,000 • Service Reduction in the Water Main Replacement Capital Improvement • Reduce Overtime Budget - $351,000 Program, extending the replacement • Eliminate Low Income Assistance cycle out to more than 200 years. Program - $500,000 • Reduction or Elimination of Capital Programs - $3,805,478 Utilities: Stormwater (Pages 83-85) 17 Overview Budget Details The Stormwater Utility is responsible for the operation and maintenance of all facilities Personnel $2,453,053 related to the collection, treatment and Contractual $2,361,487 mitigation of stormwater in an approximately 60 square mile area. Additionally, staff also Commodities $258,961 ensure compliance with all state and federal Capital Outlay $300,000 regulations. The total operation and maintenance cost is $6,634 per mile of Debt $2,567,519 stormwater infrastructure. Other Payments $4,786,200 FY24 budget: $13.7M  7.2% over FY25 TOTAL $12,727,220 FY25 Increases • Debt and Other Payments budgets are linked to existing debt, anticipated debt service revenue bonds, and capital cash transfers ($379,000)  Utilities: Stormwater 18 Service Overview Stormwater Assets The Stormwater system includes inlets, pipes, 16,209 storm inlets $91,428,650 levees, creeks and rivers and publicly owned or 4,508 storm manholes $25,442,000 maintained ditches, channels, detention ponds and stormwater quality Best Management 423 miles of storm sewer lines $274,043,360 Practices (BMP). 179 miles of ditches $21,335,600 140 miles of stream & rivers $417,185,550 FY25 Goals TOTAL VALUE $829,435,160* • Apply for grants to assist with EFS projects • Participate in at least four community events 22 miles earthen levees $26,605,000 • Conduct four controlled burns .78 miles flood wall $31,322,800 FY24▪Accomplishments 87 relief wells $5,700,200 72 closure/drainage structures $4,063,500 • 4,573 Stormwater Inlets cleaned 8 pump stations $24,381,000 • 2,623 LF Storm Sewer pipes cleaned • 3,716 LF Storm Sewer Main replaced TOTAL VALUE $92,072,500* ▪ 2024 YTD *Based on 2019 Assessment Stormwater Projects 19 2024 Projects 2025 Major Projects • Stormwater Master Plan • Fairlawn Rd from SW 22nd Park to 28th St • Shunga Master Plan • Storm Conveyance Replacement & • Storm Conveyance Replacement & Rehab Rehab Projects Projects • NW Reo Stormsewer Replacement • Fire Station #8 - 2700 SW Fairlawn • NW Elm Row Ave • SW 17th St & SW Westport Dr • SE 29th from Adams to California • East Topeka North Stormwater Improvements • Drainage Correction Projects • 23rd & Market • SE Virginia Court • SW Jewell Ave. from SW 2nd to 3rd • SW 28th Terrace • Drainage Correction Projects • Colly Creek South • Colly Creek North • 37th & California If a Reduction of 13% was Applied (Stormwater) 20 13% Reduction is $1,654,539 Service Impact • Negative Impact on Level of Service • Staff Reduction (4 FTE’s) - $301,344 provided to Customers • Not Filling Vacancies (4 FTE’s) - $445,087 • Increased public health and safety concerns, and negative impact on the overall quality of • Eliminate Equipment Purchases - $300,000 the community appearance • Reduce Overtime Budget- $25,000 • 10% Reduction in Storm Conveyance Replacement & Rehabilitation Capital • Eliminate Homeless Abatement - $150,000 Improvement Program • Reduction or Elimination of Additional • Potential consent Orders and fines for non- Capital Programs - $934,452 compliance Utilities: Wastewater (Pages 86-88) 21 Overview Budget Details The Wastewater Utility is responsible for collecting, transporting, treating and Personnel $6,959,796 disposing of sanitary and industrial Contractual $11,673,653 wastewater discharged to sewers within the service area and ensuring associated Commodities $2,539,551 regulatory compliance. Management of the Capital Outlay $350,000 RNG Facility is also tasked to wastewater staff. The total operation and maintenance Debt $11,724,199 cost is $2,451per MG of wastewater treated. Other Payments $7,846,110 FY 24 budget $45.87M  10.4% over FY25 TOTAL $41,111,308 FY25 Increases • Much of the increase in the contractual and commodities budgets for wastewater are a result of shifting of WPC SCADA operations from the Capital Improvement Program to the operations budget and transitioning to a predictive budgeting practice for Shawnee County Wastewater Treatment based on historical costs. Shawnee County expenses are billed back to the County. Utilities: Wastewater 22 Service Overview FY24 ▪Accomplishments Wastewater personnel manage all facets of • Maintained compliance with city NPDES collection and treatment of 5.2 billon gallons Permit requirements of wastewater annually. • 560,220 LF of Sewer Mains cleaned • 19% fewer calls regarding odor complaint FY25 Goals compared to 2023 • Rehabilitation of the Grant Jefferson & ▪ 2024 YTD Shunga Pump Stations and Force Mains • Increase Biosolids Processing • Increase Land Application • Maintain compliance with city NPDES Permit Requirements Wastewater Projects 23 2024 Projects Wastewater Assets • Harland Ct. Sewer Realignment In addition to City of Topeka assets, • Wastewater Lining & Replacement Wastewater personnel provide • Polk-Quincy Quarter Section maintenance for county assets, including an additional 37 sanitary pump stations and • Small Wastewater Pump Stations Rehab operates a third wastewater treatment • S Kansas plant. • Shawnee I & II 2025 Major Projects 828 miles of sanitary sewer line $905,965,000 15,962 manholes $99,530,000 • Grant Jefferson Pump Station & Force Main Rehab 47 pump stations $81,500,000 • Shunga Pump Station & Force Main 2 wastewater treatment plants $220,000,000 Rehab TOTAL ASSETS $1,306,995,000* • Complete North Topeka Wastewater *Based on 2019 Assessment Treatment Plant Modifications If a Reduction of 13% was Applied (Wastewater) 24 13% Reduction is $5,344,470 Service Impact • Negative Impact on Level of Service • Staff Reduction (9 FTE’s) - $690,849 provided to Customers • Not Filling Vacancies (9 FTE’s) - $525,436 • Elimination of Capital Improvement Programs: • Eliminate Equipment Purchases - • Odor Control $350,000 • Wastewater Lining & Replacement • Reduce Overtime Budget- $328,398 • Inflow & Infiltration • Elimination of Chemical Dosing • Increased odor from wastewater associated with Odor Control - treatment, negatively impacting the $175,000 quality of life for nearby residents. • Potential Consent Orders and fines for non- • Reduction or Elimination of Capital compliance Programs - $3,454,060  Department Budget Presentations: Municipal Court  Municipal Court (Pages 48 – 50) 26 Service Overview FY24 Accomplishments Municipal court is a court of limited jurisdiction that • Volume: Average 10,000 active cases per month, adjudicates traffic infractions and misdemeanor adjudicate approximately 1000 cases per month offenses that are alleged to have occurred within • Grant Award: Secured the DOJ Violence Against the Topeka city limits. Its main mission is to Women Grant with city grant writing and promptly and fairly adjudicate all cases and prosecution. enforce judgments rendered. • Property Maintenance: Issued judgments in 31 cases using the LLC ordinance. FY25 Goals • Domestic Violence Cases: 302 cases filed through July 31st. • Relocate Court and Probation operations to original locations • KLS DL Clinics: Assisted with 3 clinics, with a 4th scheduled for September. • Fully staff divisions and hire new FTEs approved for the 2024 budget Budget Details • Work with Topeka Public School to hold a holiday/back-to-school drive Personnel $1,735,303 • Continue to cultivate and grow the Alternative Non-Personnel $547,320 Sentencing Court [partnership with Valeo] TOTAL $2,296,623 If a Reduction of 13% was Applied (Court) 27 Reductions- $298,561 Impact • Majority of budget personnel so all • Higher caseload for probation reductions would go to staffing cuts officers, impact on public safety • Reduction 5 FTEs ($299,000) • Core services such as case intake and docketing would take longer • Reduced public hours to ensure core services are completed • Slower processing of payments to restitution victims • Overworked clerk’s office, high-stress job, more turnover Department Budget Presentations 8/20/2024 Department Budget Presentations 8/13/2024 Department Budget Presentations: Police Topeka Police Department Overview (Pages 69 – 72) 3 Mission Statement Budget Details The mission of the Topeka Police Department Personnel $46,476,688 is to provide a safe community and faithfully serve our citizens with impeccable integrity, Contractual $5,915,133 enduring professionalism and immeasurable Commodities $2,328,028 honor. Capital Outlay $879,852 TOTAL $55,599,702 FY25 Increases • Increase in contract with VALEO for Behavioral Health Unit ($60,000) • Commodities increased to cover Axon Camera/Taser upgrade ($105,000) • Capital Outlay purchases to include 12 Front Line Vehicles, 2 Animal Control Trucks, and 2 Detective Vehicles ($300,000) • Personnel Increase is based off the current status of the FOP Contract Field Operations (Pages 69 – 72) 4 Service Overview FY24 Accomplishments Initial response to emergent and non- • Upgrade from the Taser 7 to the Taser 10 emergent citizen calls for police service • Increased Medical Response Capabilities Securing the scene and beginning the initial (IFAK/Narcan) assessment as to incident specifics Requesting the additional resources needed to reach a successful conclusion Goals for FY25 Budget Details • Continue evaluation of best practice for Personnel $21,579,757 police response • Assess and evaluate new technology for Non-Personnel $1,003,193 front line response TOTAL $22,582,950 • Reduce vacancies thru innovative recruiting efforts Criminal Investigations (Pages 69 – 72) 5 Service Overview FY24 Accomplishments Violent crime investigations • Assigned Axon cameras to Detectives Investigative focus on State of Kansas • Exceeded the national homicide statutory violations that center on property clearance rate crime offenses Specialized investigations involving crime against children, sex offenses and family violence Goals for FY25 Budget Details • Increase investigative abilities through Personnel $8,419,722 partnership with the Real Time Crime Center Non-Personnel $110,212 • Meet or exceed the national homicide TOTAL $8,529,934 clearance rate Community Policing (Pages 69 – 72) 6 Service Overview FY24 Accomplishments Community policing includes development • Completed 2024 Spring TPD Citizen’s of community partnerships and engaging in Academy with the 2024 Fall TPD Citizen’s problem solving at a neighborhood level Academy beginning August 22nd Houses the Behavioral Health Unit which • Filled 2nd shift Co-Responder position provides specialized Police Service in partnership with mental health professionals Goals for FY25 Budget Details • Grow our police community relations Personnel $2,782,799 through transparent participation in various community meetings Non-Personnel $348,009 • Foster neighborhood pride and TOTAL $3,130,808 cohesiveness • Strengthen our commitment with our Co- Responder Program partners Property Maintenance Unit (Pages 69 – 72) 7 Service Overview FY24 Accomplishments Protect public health and welfare by • Collaborated with Housing Services and enforcing the International Property EAS Program Coordinator to recommend Maintenance Code (IMPC). The IMPC housing alternatives regulates housing, unsafe structures, • Abated 19 encampments, committed 117 sanitation, unlicensed vehicles, weeds, and man-hours, and removed 26.29 tons of graffiti on private property within city limits. trash/rubbish Goals for FY25 Budget Details • Continuing the transformation of the Personnel $1,589,411 culture of Property Maintenance • Improve the overall quality of structures Non-Personnel $1,030,293 and premises within Topeka TOTAL $2,619,704 • Work with partners to enhance community appearance If a Reduction of 13% was Applied (TPD) 8 13% Reduction is $7,227,961 Service Impact • Reduction of 47 Sworn FTE’s $4,976,662 • Special Events/Planning • Reduction of 7 Non-Sworn FTE’s $486,289 • Mental Health Calls • Reduction of Overtime Budget $736,124 • Narcotics Investigations • 50% Reduction to Vehicle Budget • Community Meetings/Events $432,436 • Delays to Response Times • 50% Reduction to Training Budget $57,500 • Sworn Personnel Absorbing Duties of • Suspension of Co-Responder Partnership Civilian Staff $200,000 • Reduced Training Opportunities for Sworn • Contractual/Commodity Reduction Personnel Corresponding to the Reduction of FTE’s • Negative Impact on an Already Aging $338,950 Fleet If a Reduction of 13% was Applied (PMU) 9 13% Reduction is $360,062 Service Impact • 2 Property Maintenance FTE’s • Negative Impact on Ability to Address $134,449 Blight in our Community • Reduction of Demolition Budget • Delays in Responding to Violations of $140,000 the Property Maintenance Code • 50% Reduction to Vehicle Budget $51,817 • 50% Reduction to Training Budget $9,750 • Contractual/Commodity Reduction Corresponding to the Reduction of FTE’s $4,546 Department Budget Presentations: Fire Topeka Fire Department Overview (Pages 57 – 61) 11 Mission Statement Budget Details To save lives and protect property by Personnel $33,789,909 providing excellence and leadership in fire, rescue, emergency medical response, fire Contractual $3,558,221 prevention and public education. Commodities $993,600 Capital Outlay $70,000 TOTAL $38,411,729 FY25 Increases • Education/Travel increased ($31,000) • Maintenance of equipment ($50,000) & office computer equipment ($13,000) • Uniforms ($70,000) & Protective Gear ($25,000) • Repair Parts ($17,500) Fire Operations: Suppression (Pages 57 – 61) 12 Service Overview FY24 Accomplishments Fire department operations encompass fire • Responded to highest number of working suppression, rescue, medical services, structure fires and highest number of calls hazardous materials response, aiming to since 2003 protect life, property, and the environment • Conducted officer development program from emergencies. (ODP) for 15 personnel • Reduction in total number fire related deaths FY25 Goals • Completed installation of new alerting system in all 12 fire stations • Complete Bluecard IMS training for all company officers • Reduce average response time for all Budget Details emergent level calls • Continuing recruiting an retention to ensure Personnel $31,070,450 a workforce more reflective of the community as a whole (Camp Courage Non-Personnel $2,858,338 and Fire Explorer Post) TOTAL $33,928,788 Fire Prevention (Pages 57 – 61) 13 Service Overview FY24 Accomplishments Function: Conduct cause and origin New Fire Inspections Software: Implemented a new system for efficiency investigations for all fire types, conducts Fuel Station Inspections: Took over inspections previously managed inspections of multiple types of occupancies on by the State Fire Marshal yearly basis, and provides fire safety education Joint Apartment Inspections: Partnered with Property Maintenance Division for fire inspections of apartment buildings to the public. Fireworks Stand Inspections: Successfully completed inspections of all fireworks stands Impact: Helps reduce the overall number of New Fire Investigator: Promoted and enrolled in Topeka Police fires in the community. Department Academy for Law Enforcement Training Fire Education: Completed fire safety education programs in all USD 501 elementary schools FY25 Goals • Completion of fire safety program in all USD Budget Details 501 elementary schools • Meet or exceed the national clearance Personnel $1,519,075 rate of arson investigations Non-Personnel $130,219 • Complete inspection of all apartment TOTAL $1,649,294 complexes with interior hallways per IFC. EMS (Pages 57 – 61) 14 Service Overview FY24 Accomplishments Role in Emergency Responses: Integral part of • Completed AEMT training for 7 personnel, and suppression personnel's responses. EMT training for 4 new recruits Advanced Life Support (ALS): Provides higher-level • Work started with I.T. to build QA/QI database care, enhancing community health and well- • Implemented joint QA/QI process with AMR being. • 7 personnel trained as American Heart Basic Life Support (BLS) Training: Required for all Association ACLS and/or BLS instructors personnel to fulfill first responder capabilities. • Started additional quarterly training for ALS personnel FY25 Goals Budget Details • Add additional company to ALS response levels Personnel $0 • Enroll additional personnel in AEMT course Non-Personnel $97,750 TOTAL $97,750 Fire Training (Pages 57 – 61) 15 Service Overview FY24 Accomplishments Hazardous Materials Technicians: 16 personnel trained Programs that prepare firefighters with and certified. essential skills and knowledge for responding New Firefighters: 15 recruits graduated from the to fires and emergencies, including academy. firefighting techniques, safety procedures, Recruit Evaluation: Established a new method for assessing and equipment use. The aim is to ensure recruit skill levels. effective, safe, and efficient emergency New Reporting System: Implemented and trained all responses. personnel on the Emergency Networking Fire/EMS reporting system. Training Hours: Coordinated delivery of over 60,000 hours FY25 Goals of training to department personnel • Provide training required to meet ISO Budget Details standards and provide education hours to all personnel required to meet EMS continuing education requirements Personnel $718,375 • Increase hands-on training to TFD personnel Non-Personnel $263,503 (both fire and EMS) TOTAL $981,878  If a Reduction of 13% was Applied (TFD) 16 13% Service Reduction is $4,993,524 Service Impact Uniform Staff Reductions (37 positions) ($3,216,976) • Closing of three fire companies permanently Not Filling Vacancies (8) ($722,223) Reduction in Call Back/Overtime ($525,000) • Utilization of specialty personnel (Inspectors, Training Officers, Public New Hire Savings ($78,200) Education Officer)for reduction of Equipment Purchases ($106,500) Callback and Overtime Personal Protective Equipment ($35,000) • Reduction in community engagement General Purpose Vehicle Replacement ($201,430) activities Reduction in Training Expenditures ($88,700) • Forgoing of essential equipment and PPE Software Licensing Cancellation ($20,000) replacement for current personnel TOTAL ($4,994,029)  Department Budget Presentations: Information Technology IT Department Overview (Pages 62 – 64) 18 Mission Statement Budget Details Providing reliable, secure, and Contractual $3,499,645 innovative technology solutions to Personnel $3,158,763 support the efficient and effective operations of the City government, Commodities $76,060 while prioritizing citizen service and data TOTAL $6,734,468 security. FY25 Increases • Inflationary Costs • Microsoft 365 Licensing Restructure IT Business Systems (Pages 62-64) 19 Service Overview FY24 Accomplishments Business Systems consists of back-end • Migration to the new Microsoft support, data analytics, and web environment for Microsoft applications development for applications and systems utilized by city staff in all areas of the City across the organization. This service also focuses on the maintenance • Provide better continuity of operations and development of applications by the IT and security Department. • Design a Disaster Recovery Plan to compliment continuity of operations plan FY25 Goals Budget Details • Complete software upgrades and migrations Personnel $1,517,004 • Implement new systems for enhanced operational capability Non-Personnel $220,287 • Improved public/resident portal services TOTAL $1,737,291 Tech Support Group – GIS (Pages 62-64) 20 Mission Statement FY24 Accomplishments Vacant Lot Application: Provides visibility to departments To efficiently and effectively provide of all ‘vacant’ properties within the City geospatial information and applications. Landbank Application: Allows the public to see city These tools, and datasets, should aid city owned properties that are for sale employees and the public in order to Road Closure Applications/WAZE Notifications: Provides enhance city operations, improve decision road closures to all navigation routing applications. making and provide enhanced public Public facing apps for PQV and general road closures services. Field Applications: Applications were built for employees who work in the field to enrich the GIS (signs, alleys) while in the field FY25 Goals Budget Details • Improve and expand city asset and inventory data Personnel $794,357 • Continue to improve GIS application capability Non-Personnel $619,904 TOTAL $1,414,261 ERP Upgrade (Pages 62-64) 21 Service Overview Timeline An ERP (Enterprise Resource Planning) • Selection of Vendor: Tyler Technologies system is a software platform that • Managed to negotiate approximately integrates and manages essential $600k off the cost of the implementation business processes like finance, HR, and and roughly $500k off the price of SaaS supply chain, streamlining operations fees for a total savings of ~$1.2 million and improving decision-making through below the original RFP centralized data and automated workflows. • Next Steps • Assess Current Business Processes • Map Data for Conversion • Build Chart of Accounts If a Reduction of 13% was Applied (IT) 22 13% Service Reduction is $875,481 Service Impact • Reduction in Cybersecurity Protection by • May impact cybersecurity insurance greater than 50% premiums • Reduction in Operational Software (See • Increases risk of cyber attacks to the ClickFix, ShareFile, Document Retention, organization and end user devices DocuSign, OpenForms, etc.) • Increase risk of data loss/theft • 2 FTE directly impacts customer service by • Reduction in customer service greater than 50% • SCADA and Traffic day to day operational • Reduction in Professional Service Support impacts which slows response times and time to complete projects • Limit end user devices (iPads, Docking Stations, Monitors, etc.) • No IT Help Desk Software • No Remote Work for City Employees • No Remote Vendor Access • Reduction in hardware & maintenance Department Budget Presentations Budget Overview 7/30/2024 Agenda 2 3 | Budget Presentation Schedule 4 | Budget Sessions 5 | Revenue Projections 6-7 | Taxing Entities in Topeka 8-10 | Expense Projections 11-12 | FY 2024 to FY 2025 Expense Increases 13-14 | FY 2026 to FY 2027 Financial Forecast 15-17 | Future Budget Policy Considerations Tentative Budget Presentation Schedule 3 • July 30th : Budget Overview • August 13th : Police, Fire, IT • August 20th : Public Works, Utilities, Municipal Court • August 27th (Special Meeting) : Planning, HR, Legal, Finance, Community Engagement • September 3rd : Other items as needed • September 10th : • Public Hearing of RNR Rate • Set Mill Levy • Budget Hearing • Budget Adoption Listening Sessions 4 What we heard: • Sell the Hotel • Enhance the City’s traffic division • Fully fund the Fire Department • Decrease Police Funding- reduce salaried Law Enforcement • Increase Social Services/Mental Health/Community Violence Prevention • Increase Metro Services to other areas • Equal Access to Economic Development • Invest in Unsheltered population • Affordable housing/Use the Housing Trust Fund • Lower Property Taxes in favor of Sales Tax 2025 Revenue Scenarios for Operating Budget 5 Major Revenue RNR Rate @ Current Rate @ +1 Mill Rate @ +2 Mill Rate @ Categories 35.341 36.952 37.952 38.952 Sales Tax $40,569,000 $40,569,000 $40,569,000 $40,569,000 Property Tax $34,292,785 $36,611,284 $38,050,281 $39,489,278 Franchise Fees $14,331,161 $14,331,161 $14,331,161 $14,331,161 Other Sources $23,807,096 $23,807,096 $23,807,096 $23,807,096 Total Revenues $113,000,042 $115,318,541 $116,757,538 $118,196,535 • Max Mill Rate is an increase of 2 mills from current 2024 mill rate • Difference Between Current Mill Rate vs. RNR = $2,318,499 • +/- 1 Mill = $1,438,997 Taxing Entities in Topeka 6 2021 Mill 2022 Mill 2023 Mill 2023 Taxing Entities Rates Rates Rates Percentage Shawnee County 50.999 49.861 48.653 32.60% USD 501 Topeka 48.385 46.013 44.54 29.84% City of Topeka 39.939 38.963 36.952 24.76% Topeka/SNCO Library 9.706 8.89 8.192 5.49% Metro Transit Authority 4.2 4.2 4.2 2.81% Washburn University 3.403 3.451 3.451 2.31% Metro Topeka Airport Authority 1.93 1.75 1.75 1.17% State of Kansas 1.50 1.50 1.50 1.01% Totals 160.062 154.628 149.238 100.00% City of Topeka Portion of Tax to Property Owners 7 $150,000 $200,000 $250,000 $300,000 Various Mill Rates Appraised Appraised Appraised Appraised Property Property Property Property RNR Rate @ 35.341 $609.63 $812.84 $1,016.05 $1,219.26 Current COT Mill Rate @ 36.952 $637.42 $849.90 $1,062.37 $1,274.84 +1 Mill Increase @ 37.952 $654.67 $872.90 $1,091.12 $1,309.34 +2 Mill Increase @ 38.952 $671.92 $895.90 $1,119.87 $1,343.84 Variance of +/- 1 Mill $17.25 $23.00 $28.75 $34.50 • Difference between current mill rate and RNR rate = 1.611 mills Projected 2025 General Fund Expenses 8 Categories 2023 Actuals 2024 Budget 2025 Budget Police Department $42,942,799 $47,392,888 $55,599,415 Fire Department $32,881,490 $36,003,280 $38,411,729 Public Works Department $6,790,654 $8,335,471 $8,880,728 3 Largest Department Totals $82,614,943 $91,731,639 $102,891,872 Other General Fund Departments $21,685,890 $23,275,359 $25,522,615 General Fund Expense Totals $104,300,833 $115,006,998 $128,414,487  Scenarios for the General Fund Deficit 9 RNR Rate @ Current Rate @ +1 Mill Rate @ +2 Mill Rate @ Categories 35.341 36.952 37.952 38.952 Total Revenues $113,000,042 $115,318,541 $116,757,538 $118,196,535 Total Expenses $128,414,487 $128,414,487 $128,414,487 $128,414,487 Deficit ($15,414,445) ($13,095,946) ($11,656,949) ($10,217,952) Utilizing Unassigned Reserves - $15,374,383* • Move 2025 FIRM to Bonding - $2,300,000 – relieves FY25 Operating Budget • Move 2024 DREAMS from Cash to Bonding - $1,500,000 • CIP Change from Bonding to Federal Funds Exchange – 2024 Traffic Signals and 2023 Infill Sidewalks which reduces bonding for FY24 by $1,400,000 • Bonding Fleet Building - $3,200,000 (Council Adopted Authority) General Fund Reserve Balance Projections 10 Projected End of Year Fund Balance 2023 2024 2025 General Fund Balance $ 27,586,643 $ 22,726,229 $ 22,686,167 General Fund Revenue* $ 115,900,043 $ 113,631,143 $ 128,414,487 Percentage 23.80% 20.00% 17.67% Goal 20% 20% 20% Policy Minimum 15% 15% 15% * Assumes Revenue Neutral mill levy rate and previous slide recommendations * No remaining funds in the unassigned reserves General Fund Operating Expense Categories 11 Categories 2024 Budget 2025 Budget % Total of Expenses % Total of Revenue Personnel $87,945,650 $97,382,103 75.83% 86.15% Contractual $21,160,129 $25,393,701 19.77% 22.46% Commodities $3,419,832 $4,222,418 3.29% 3.74% Other Payments $1,600,000 $232,100 0.18% 0.21% Capital Outlays $697,803 $1,184,166 0.92% 1.05% Lease Payments $183,583 $0 0.00% 0.00% Expense Totals $115,006,998 $128,414,487 100% 100% *2025 Projected Minimum Revenue Collection = $113,040,104 General Fund Expense Increases from FY 2024 to FY 2025 12 • $13,407,490 increase from FY24 to FY25 Expense Budget • Personnel = +$9,443,667 • Non-Union +$1.4m, FOP +$5.3m, IAFF +$1.9m , AFT +$913k, Development Services +$97k, Health Insurance +$1.2m, Vacancy Credit - $1.4m • Hotel = +$425,000 • SNCO Prisoner Fees = +$300,000 • SAAS Fees (ERP) = +$700,000 • Vehicle Requests = +$486,363 • Engineering = +$600,000 • FTE Count Increased from 1,187 to 1,188 • General Fund Decreased from 803.32 to 802.35 • Non-General Fund increased 383.68 to 385.65 Forecasting General Fund Projections for FY 2025 – FY 2027 13 Object Category 2025 2026 2027 Sales Tax $40,569,000 $40,996,176 $41,816,099 Property Tax* $36,611,284 $38,456,288 $40,217,586 Franchise Fees $14,331,161 $15,397,669 $15,705,622 Other Revenue Sources $23,807,096 $22,974,988 $23,447,950 Total Revenues $115,318,541 $117,825,122 $121,187,258 Personnel $97,416,430 $102,299,641 $108,006,340 Non-Personnel $30,998,057 $32,817,747 $34,621,387 Total Expenses $128,414,487 $135,117,388 $142,627,727 Net Deficit ($13,095,946) ($17,292,266) ($21,440,469) *Assumes 2024 Mill Rate (36.952) and 4.5% Valuation Increase for FY26 and FY27 Quantifying Reductions 14 2025 2026 2027 Total Revenues* $115,318,541 $117,825,122 $121,187,258 Total Expenses $128,414,487 $135,117,388 $142,627,727 Deficit ($13,095,946) ($17,292,266) ($21,440,469) Utilizing one-time funds in 2025, causes the need for budget reductions in 2026 and 2027 • 2026: • No reductions Police, Fire, PW, Non-Dept.: 76.12% decrease to Planning, Finance, CM, Code Enforcement, Municipal Court, HR, City Attorney, City Council/Mayor’s Office • Decreasing all departments across the General Fund: 12.80% from projected 2026 budget • 2027: • No reductions Police, Fire, PW, Non-Dept.: 89.54% decrease to Planning, Finance, CM, Code Enforcement, Municipal Court, HR, City Attorney, City Council/Mayor’s Office • Decreasing all departments across the General Fund: 15.03% from projected 2027 budget *Assumes 2024 Mill Rate (36.952) Future Budget Policy Considerations for FY 2026 & Beyond 15 • Half-Cent Public Safety Tax*: A public safety sales tax is a tax added to purchases within a jurisdiction, with the revenue used for funding law enforcement, fire services, and emergency response. Council approval to set election for public vote. • Half-Cent General Use Tax*: A general fund sales tax for city government is a tax on purchases within the city, with the revenue used to fund various municipal services and operations. Council approval to set election for public vote. • Fees Schedule: Departments such as City Clerk, Planning, City Attorney, Fire, Engineering, etc. to see if we need to apply a CPI increase. • These policy considerations will be vetted with the Governing Body over the course of 2025 for potential implementation in 2026 Implementing Proposed Sales Tax Initiatives 16 Categories 2025 2026 2027 Total Revenues* $115,318,541 $117,825,122 $121,187,258 Total Expenses $128,414,487 $135,117,388 $142,627,727 Current Projected Deficit ($13,095,946) ($17,292,266) ($21,440,469) Proposed Public Safety Tax Revenue** +$19,000,000 +$19,000,000 +$19,000,000 Proposed General Use Sales Tax Revenue*** +$19,000,000 +$19,000,000 +$19,000,000 Possible Revenues $153,318,541 $155,825,122 $159,187,258 Potential Projected Surplus $24,944,116 $20,707,734 $16,559,531 *Assumes Current Mill Rate (36.952) ** Public Safety Sales Tax to ONLY be used on Public Safety Expenditures ***General Use Sales Tax to be used for any General Fund Expenditures Mill Levy Scenarios FY 2025 Budget 17 RNR Mill Rate Current Mill Rate +1 Mill Rate @ +2 Mill Rate @ Categories @ 35.341 @ 36.952 37.952 38.952 Revenues $113,000,042 $115,318,541 $116,757,538 $118,196,535 Expenses $128,414,487 $128,414,487 $128,414,487 $128,414,487 Net Deficit ($15,414,445) ($13,095,946) ($11,656,949) ($10,217,952) Use of Unassigned Reserve $15,374,383 $13,095,946 $11,656,949 $10,217,952 FY25 Ending Fund Balance $22,686,167 $25,004,666 $25,682,897 $25,682,897 Percentage 17.67% 19.47% 20.00% 20.00% Amount Remaining in Unassigned Reserves $0 $0 $763,901 $2,202,898 Proposed Recommendation for FY 2025 Budget 18 +1 Mill Rate @ • Maintains a 20% Reserve Categories Target @ $25,682,897 37.952 • Allows Use of Unassigned Total Revenues $116,757,538 Reserves $763,901 Total Expenses $128,414,487 Net Deficit ($11,656,949) Use of Unassigned Reserve $11,656,949 FY25 Ending Reserve Fund Balance $25,682,897 Percentage 20.00% Amount Remaining in Unassigned Reserves $763,901 Questions? CITY OF TOPEKA 2025 OPERATING BUDGET  Page 2 - 7/30 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Topeka Kansas For the Fiscal Year Beginning January 01, 2024 Executive Director  Page 3 - 7/30 Power BI Desktop TABLE OF CONTENTS INTRODUCTION City Manager's Letter - 8 Budget Calendar - 12 FINANCIAL INFORMATION Financial Summary Position Change Overview - 30 Three Year Financial Forecast - 33 Statistical Section - 34 Department Summary Mayor & City Council - 37 City Manager - 38 City Attorney - 42 Financial Services - 45 Municipal Court - 48 DEI - 51 Human Resources - 53 Community Engagement - 55 Fire - 57 Information Technology - 62 Planning & Development Services - 65 Police Department - 69 Public Works - 73 Utilities - 78 Miscellaneous Non-Departmental - 89 Fund Overview General Fund Overview - 93 APPENDIX City of Topeka Profile - 135 Debt Schedules - 138 Financial Policies - 142 Glossary - 150 Full FTE Listing for Past Four Budget Cycles - 153 Vacancy Listing by Department - 172 Page 4 - 7/30  Page 5 - 7/30 Power BI Desktop GOVERNING BODY Since 2005, the City of Topeka has operated under a Council-Manager form of government. This system of local government combines the strong political leadership of elected officials with the managerial experience of a professional local government manager. The City is governed by a ten-member Governing Body, including a directly elected Mayor and a nine-member City Council elected by district. Governing Body members serve 4-year staggered terms. A City Manager, appointed by the Governing Body, is responsible for the implementation of the Governing Body’s policy and the day-to-day operations of the City. The Governing Body conducts the business of the City by voting on ordinances, resolutions, applications, major plats, zoning petitions, receiving reports, and other items. The Governing Body elects a Deputy Mayor every year, who presides over Council meetings in the absence of the Mayor, makes committee assignments, and chairs various Council committees.  Page 6 - 7/30 Power BI Desktop GOVERNING BODY 1. Karen Hiller 2. Christina Valdivia-Alcalá 3. Sylvia Ortiz 4. David Banks 5. Brett Kell 6. Marcus Miller 7. Neil Dobler 8. Spencer Duncan 9. Michelle Hoferer Page 7 - 7/30  Page 8 - 7/30 Power BI Desktop CITY MANAGER’S LETTER Honorable Mayor Michael Padilla Members of the Topeka City Council 215 SE 7 Street Topeka, Kansas 66603 Dear Mayor Padilla and City Councilmembers, I am pleased to present the Fiscal Year 2025 (FY25) Budget for your Governing Body Review. The budget is structurally balanced for FY2025. In the last year and during this budgeting process, we have observed our revenues stabilize compared to budget unlike in previous years where revenues came in greater than budget. Additionally, the City’s personnel costs have grown from the last budget cycle. Due to these factors, the City is going to use one-time reserves to cover an initial deficit of $15m. I am confident in the ability of this budget to meet the current needs of the citizens of Topeka for FY25; however, the City will need policy changes in place for FY26 & FY27 because those one-time reserves will be depleted. Budget Issues Facing the Governing Body Policy Issues The initial deficit of the budget if the City used the Revenue Neutral Mill Rate (RNR) would be roughly $15m. In order to not be in a deficit, the City is recommending the following approvals for this year’s budget cycle:  Increase mill levy by 1 mill from 36.952 to 37.952 mills—which would generate an additional $1.4 million for the General Fund operations  Move the Facilities Improvement Repair and Maintenance Program (FIRM) back to being funded by general obligation bonds as opposed to cash. In order to alleviate the operating budget, the City would recommend moving to bonds which would reduce the operating budget by $2,300,000. Note: This budget presents FIRM already being moved out of the operating budget.  The City currently has $13.8 million in Unassigned Reserve Fund—in which $2m of that is encumbered. It is recommended used the remaining $11.8m to supplement the General Fund.  Additionally, the City would recommend amending CIP projects to bonding or other revenue sources to free up General Fund operating funds to create this balanced budget. These projects would be: o 2024 Traffic Signals move from bonding to Federal Funds Exchange ($800,000) o 2023 Infill Sidewalks move from bonding to Federal Funds Exchange ($600,000) o Move 2024 DREAMS from cash funded to GO bonding ($1,500,000)—if approved, $1,500,000 cash would be transferred to the unassigned reserve fund o Amend the Fleet Building Project from cash funding to GO Bond funding ($3,200,000)  Assume a $3.1 million vacancy credit. This is an increase from the $1.7 million credit used in FY24. The purpose of the vacancy credit is to lower the overall budgetary expense so that the tax burden on citizens is more accurate to what the City will actually experience rather than if we budgeted for all positions and no vacancy credits. As of July 22, 2024, the City has 131 vacant positions. Within the General Fund alone, there are 81 vacant positions. At approximately the same time last year, there were 79 vacant positions in the General Fund. Filling the City’s vacant positions continues to be a priority of every department. We are fortunate to have City staff that are willing to step into other roles and do things outside of their job description to provide needed service, but to continue to move forward as an organization, we will do all that we can to fill these positions.  Page 9 - 7/30 Power BI Desktop CITY MANAGER’S LETTER If these recommendations were accepted the City would be just above its 20% target fund balance at the end of FY25, and still have about $760,000 in the unassigned reserve fund to help with future one-time projects or be used to spend down in the following budget cycle. Economic Factors The City’s overall assessed value has increased by 4.5% from the prior year assessment rate conducted by Shawnee County. This increase in valuation could allow the City an additional $2.3 million in revenue if the current mill rate remains the same at 36.952, compared to the RNR rate of 35.341. Collections in sales tax have stabilized in 2024 compared to 2023; for the first four months of this year, collections totaled $12,645,044, whereas they were $11,806,088 in the first four months of last year. The city expects conservative sales tax growth in 2025 compared to previous years. However, while expenses have increased and revenues are not as favorable as previously predicted, the City is seeking ways to cut costs, enhance efficiency, and reduce expenditures wherever possible. I have asked departments to review their fee schedules and ensure they align with market standards for the area. Although the increase in property valuations has boosted potential revenue, expenses have also risen. At the time of this letter, the City is negotiating with four unions. The rising costs of inflation are driving up expenses for contractual items and commodities purchased by the City. Employee healthcare costs are projected to increase by 14.5% over 2024. These increases have led to an approximate $13.4 million rise in expenses for the FY25 budget from the previously approved FY24 budget. To alleviate the burden of property taxes, the City of Topeka will continue the Property Tax Rebate Program ($300,000), which began in 2024 to assist qualifying residents with property tax relief. This budget proposes moving the program from in-house administration to the CRC to streamline the process for citizens, who currently navigate between the CRC for Utility Rebates and the City for Property Tax relief. Moving this program to the CRC will enhance efficiency for both citizens and staff in the process. Regulatory and Legislative Changes The City continues to operate under K.S.A. 70-2088 which requires the Governing Body to hold a public hearing in September if it is to increase property tax beyond the Revenue Neutral Rate (RNR). The Revenue Neutral Rate is the tax rate that would generate the same amount of tax revenue as the previous year. As previously mentioned, this budget assumes the Governing Body will approve increasing the tax levy above the Revenue Neutral Rate. During this legislative session, there were a number of other bills that have the potential to impact the budget that were not signed into law. We expect continued discussion of these bills in future sessions. General Fund The General Fund is the City of Topeka’s primary operating fund. It finances a number of departments such as City Council, Mayor, Police, Fire, Executive, Public Works, and various others. The General Fund receives the largest portion of the mill levy to support various services throughout the City. It represents approximately one- third of the citywide budget with total planned expenditures of $128m, an increase of 10.2% from the FY24 budget of $115m. It is driven by increases in the following:  Union and Non-Union Increases in Wages (+$9.4 million)  Hotel Topeka operating costs (+$425,000)  SNCO Inmate Fees (+$300,000)  SAAS Fees for the ERP (+$700,000)  Vehicle Requests (+$486,363)  Engineering (+$600,000)  Page 10 - 7/30 Power BI Desktop CITY MANAGER’S LETTER The largest portion of the General Fund is personnel costs at 76% of the total budget. Personnel costs increased by about $9.4 million or 10.8%. The personnel budget includes the information contained in each finalized union contract along with assumptions regarding any contract in active negotiations. Also included is a 2% pool available as a Cost of Living Adjustment for non-union employees as well as a 3% merit pool for performance. The remaining 24% of non-personnel expenses increased by about $3.8 million or a 14.5% increase from FY24. As mentioned before, this includes adjustments for increases in inflationary costs. For FY25, increase in the General Fund is made possible by the utilizing one-time funds in the Unassigned Reserve Fund, a 1 mill increase, and moving a number of cash funded projects to bonding or other funding sources. Previous budgets have accounted for substantial increases in franchise fees and sales tax. The trends staff sees, do not support this continued model and suggest that sales tax will be moderately flat compared to 2024 at this point, with only a 2% increase. Utility Funds The combined Utilities funds comprised of Water, Stormwater, and Wastewater reflect the approved rate increases passed in early 2023. The Utilities funds’ budgets continue to work towards a 150-year replacement cycle, while spending down cash reserves to levels discussed during rate discussions. Through all budget discussions, the Utilities funds balance the need for improving infrastructure without putting an undue burden on consumers. In 2024, it was determined that the General Fund would give a $2 million discount to the Utilities funds annual Payment in Lieu of Taxes (PILOT). Each year, the General Fund PILOT fee for the Utilities funds is $7.5 million. With the change going forward, the PILOT fee will be $5.5 million. In addition to the PILOT reduction, the 2024 operating budget keeps the City Internal Service Fund fees flat (except for Information Technology charges which increased by 18%) or lower than FY24 for the Utilities funds. Internal Service Funds Internal Service Funds, including Information Technology, Fleet, and Facilities, are funded through fees to City departments. Facilities charges have increased significantly in order to account for building utility costs such as electricity and water. This move will allow for centralized billing that assists the Facilities department in making decisions that will help save money in the long-term. Half-Cent Sales Tax Fund The City levies a half-cent sales tax for street, curb, gutter, and sidewalk replacement. The FY25 Budget reflects the approved 2025-2034 Capital Improvement Plan (CIP). The Street Maintenance and Project Management services continue to work through changes in project costs and delays to spend available funds on improving City streets. This budget cycle there is $15m of half-cent sales tax funds dedicated to streets. Risk Funds The Risk Management, Health, and Insurance Funds are routinely evaluated to ensure that they reflect current expectations. Property insurance increased 5% from FY24, and health insurance costs increased 14.5% citywide. The City made the decision to self-insure vehicle claims in 2024 which has resulted in a new fund specifically dedicated to vehicle claims. Other Funds Other funds, including the Special Liability Fund, and Grant funds continue to fund specific citywide activities. These funds continue to receive steady revenue with expenditure adjustments in accordance with inflationary pressures.  Page 11 - 7/30 Power BI Desktop CITY MANAGER’S LETTER Future Budget Policy Considerations for FY 2026 & FY 2027 The City is spending down reserves to fill the operating budget deficit for FY25 this is a one-time use to where the option will not be available for FY26 and FY27. In lieu of sustainable service reductions, the City will ask the Governing Body to consider the following in future budget cycles:  Half-Cent Public Safety Tax: A public safety sales tax is a tax added to purchases within a jurisdiction, with the revenue used for funding law enforcement, fire services, and emergency response. Council approval to set election for public vote.  Half-Cent General Use Tax: A general fund sales tax for city government is a tax on purchases within the city, with the revenue used to fund various municipal services and operations. Council approval to set election for public vote.  Fee Schedules: Departments such as City Clerk, Planning, City Attorney, Fire, Engineering, etc. to see if we need to apply a CPI increase Each of the Half-Cent Sales Tax initiatives could generate around $19m to where the City can be financially sound for the upcoming years as well as make greater investment in Governing Body initiatives if both sales taxes were approved. The City will evaluate future revenue enhancements and strategic expense reductions to balance future budget years. Conclusion Decreased revenue growth, rising crucial expenditure categories, inflation, and deferred capital maintenance continue to present challenges to the Budget and the City’s long-term financial health. City management remains committed to addressing these challenges and supporting the Governing Body in implementing sustainable long-term solutions. Respectfully submitted, Dr. Robert Perez City Manager  Page 12 - 7/30 FY25 BUDGET PUBLIC MEETINGS CALENDAR JULY 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NOTE: The July 2nd meeting is the revenue neutral rate hearing AUGUST M T W R F S S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SEPTEMBER M T W R F S S 1 2 3 4 5 6 7 8 9 10* 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 *Anticipated budget approval date  Page 13 - 7/30 FISCAL YEAR 2025 OPERATING BUDGET CALENDAR May • 1st - Budget Kickoff June • 7th - Department budgets due • Mid-June - Receive property value estimate • 28th - Finalization of Department budget proposals July • 9th - Revenue Neutral Rate (RNR) hearing date set • 30th - Budget presented to City Council August • 13th and 20th - Budget presented to City Council September • 3rd - Budget presented to City Council • 10th - Budget public hearing and adoption  Page 14 - 7/30 FINANCIAL SUMMARY  Page 15 - 7/30 Power BI Desktop FINANCIAL SUMMARY Expenditures Glossary The purpose of this section is to describe the major expenditure types for all funds. These major expenditures are divided into six categories: Capital Outlay, Commodities, Contractual, Debt, Other Payments, Personnel. Capital Outlay: Capital Outlay expenditures include payments that are made for land, building improvements, furniture, motor vehicles, computer software, tools, and equipment. Commodities: Commodities include materials for asphalt, rock, sand, salt, insecticide, fuel, chemicals, and office supplies. Contractual: Contractual costs are expenditures related to the operations of the City. They include items such as property insurance premiums, utility costs, printing services, rent, and maintenance services. Debt: Debt expenditures include the costs of principal and interest for all current outstanding debt and any debt obligations refinanced during the fiscal year. Other Payments: Other Payments include expenditures for debt service payments and operating transfers. The types of expenditures in this category consist of transfers between funds and debt payments that are paid by the Utilities, Parking, and Debt Service funds. Personnel: Personnel costs are expenditures related to employee compensation, including employee benefit costs such as the City’s contribution for retirement, social security, and health insurance.  Page 16 - 7/30 Power BI Desktop FINANCIAL SUMMARY Revenues Glossary The purpose of this section is to describe the major revenues of the City. The major revenue sources fall into nine categories: Fees for Service, Franchise Fees, Intergovernmental Revenue, Licenses & Permits, Miscellaneous, Municipal Court, PILOTs, Special Assessments, and Taxes. Fees for Service: Fees for Service revenues are those collected in return for a service provided by the City such as water, stormwater, wastewater, and parking. Franchise Fees: Franchise Fees are revenue generated from agreements between the City and local utilities for the use of rights-of-ways. These agreements result in 5-6% of the utility's revenue due to the City. Intergovernmental Revenue: Intergovernmental Revenue is revenue collected by the City that comes from other government agencies such as the State of Kansas and Shawnee County. Licenses & Permits: Licenses and Permits are revenues related to various permitting and licensing services available in the City Clerk and Development Services divisions. These include business licenses and development permits. Miscellaneous: Miscellaneous revenue is all other revenues collected by the City that is not otherwise assigned to a category in this list. Municipal Court: Municipal Court revenue are those fines and fee assessed and collected by the City's judicial system. PILOTs: Payments in Lieu of Taxes (PILOTs) are payments made to the City by various organizations or agencies based on agreements. In these agreements, the City may have granted tax abatements, and PILOTs are a portion of the taxes that may be due to the City. Special Assessments: Special Assessment revenue are the taxes levied against property owners inside an approved improvement district that provide for the construction of certain public projects such as water and sewer lines or streets. Taxes: Tax revenues include ad valorem (property) tax, sales taxes, and motor vehicle tax. Property tax is derived from tax levied on real property, personal property, and state assessed utilities. The City receives three sales taxes, two for direct operations and one for countywide purposes.  Page 17 - 7/30 Power BI Desktop CITYWIDE FUND DETAILS Citywide Funds: Detailed Four Year Summary Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $388,264,315 $399,062,097 $341,778,743 $360,397,435 Fees For Service $120,006,743 $127,915,345 $141,521,706 $149,979,065 Sales Tax $76,459,883 $79,429,067 $83,782,188 $82,526,552 Ad Valorem Tax $53,648,920 $56,495,487 $57,210,430 $61,467,350 Miscellaneous $72,227,424 $45,770,321 $2,112,480 $16,609,965 Franchise Fees $16,115,074 $15,263,008 $17,718,766 $14,365,512 PILOTS $8,010,562 $8,027,067 $5,983,664 $6,040,664 Intergovernmental Revenue $23,912,966 $32,368,539 $14,549,517 $6,009,470 Investments from Interest $1,817,929 $16,815,079 $2,176,500 $5,808,000 Motor Vehicle $5,233,266 $5,555,993 $5,211,111 $5,151,821 Special Assessments $4,089,593 $4,225,091 $4,203,568 $4,219,253 Transient Guest Tax $2,839,597 $3,283,923 $3,798,675 $4,156,276 Licenses & Permits $1,729,354 $1,820,289 $1,376,988 $1,869,257 Fines $1,575,380 $1,518,206 $1,570,000 $1,590,000 Municipal Court $597,623 $574,681 $563,150 $604,250  Expenses ($360,199,804) ($365,458,594) ($390,518,161) ($400,307,118) Capital Outlay ($5,613,360) ($10,113,331) ($3,255,599) ($3,259,466) Commodities ($14,127,364) ($17,161,878) ($18,735,284) ($19,321,342) Other Payments ($51,411,629) ($52,282,724) ($60,148,000) ($43,635,411) Debt ($49,179,255) ($28,045,485) ($43,853,581) ($47,023,533) Personnel ($101,168,028) ($109,784,930) ($122,112,203) ($134,488,487) Contractual ($138,700,168) ($148,070,246) ($142,413,493) ($152,578,879) Total $28,064,511 $33,603,502 ($48,739,418) ($39,909,684)  Page 18 - 7/30 Power BI Desktop CITYWIDE FUND DETAILS Expenditure Summary for Citywide Funds Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($105,785,099) ($116,007,107) ($115,006,998) ($128,414,487) 102 - Unassigned Reserve Fund ($15,374,383) 110 - Capital Assets $0 $0 216 - Downtown Bus Improv Dist ($215,312) ($194,957) ($338,608) ($203,011) 217 - Topeka Tourism Bid ($398,833) ($369,397) ($402,861) ($379,247) 218 - Noto Business Improve District ($5,006) ($15,000) ($15,000) 220 - Tif (Tx Increm Fin) College Hl ($406,896) ($2,200) ($250,000) ($251,000) 227 - Court Technology Fund ($40,816) ($44,013) ($243,000) ($70,000) 228 - Special Alcohol Program ($659,892) ($567,661) ($720,534) ($746,025) 229 - Alcohol & Drug Safety ($103,797) ($115,786) ($69,354) ($5,743) 231 - Parkland Acquisitions ($11,393) ($17,886) 232 - Law Enforcement ($444,611) ($463,750) ($1,527,500) ($551,477) 236 - Special Liability ($719,792) ($1,015,460) ($3,429,504) ($1,536,190) 271 - Transient Guest Tax ($2,029,030) ($2,347,597) ($2,965,043) ($2,018,469) 272 - Tgt - Sunflower Soccer ($282,044) ($283,313) ($548,697) ($294,254) 273 - Transient Guest Tax (New) ($331,762) ($468,903) ($379,205) ($482,970) 274 - .50% Sales Tax (State To Jedo) ($11,332,164) ($11,608,064) ($14,397,909) ($11,956,306) 275 - 0.5% Sales Tax (Jedo Proj) ($6,481,591) ($7,356,405) ($15,244,820) ($9,798,500) 276 - Federal Funds Exchange ($2,855,342) ($499,400) ($3,750,000) ($2,215,000) 286 - Retirement Reserve ($1,582,707) ($1,492,940) ($4,304,166) ($1,127,170) 287 - K P & F Rate Equalization ($141,116) $0 288 - Neighborhood Revit Fund ($241,931) 289 - Historic Asset Tourism ($16,781) ($12,930) 290 - .50% Sales Tax Fund ($247,740) $0 291 - Special Street Repair ($5,182,332) ($6,165,267) ($8,208,806) ($8,273,652) 292 - Sales Tax Street Maint ($8,986,051) ($17,440,245) ($32,660,128) ($31,122,760) 294 - Cid - Holliday Square ($132,454) ($121,348) ($138,758) ($124,989) 295 - Cid - 12Th & Wanamaker ($345,335) ($294,834) ($358,311) ($306,628) 296 - Cid - Cyrus Hotel ($99,186) ($125,884) ($103,376) ($130,919) 297 - Cid - Se 29Th ($85,187) ($92,283) ($88,621) ($95,513) 298 - Wheatfield Fund ($306,593) ($354,724) ($318,314) ($368,913) 299 - City Donations And Gifts ($999,800) 301 - Debt Service ($37,675,794) ($20,558,785) ($21,288,611) ($18,743,733) 400 - Economic Development ($291,297) ($326,720) ($302,829) ($343,056)  Page 19 - 7/30 Power BI Desktop CITYWIDE FUND DETAILS Expenditure Summary for Citywide Funds Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  401 - Sherwood Cid ($159,589) ($323,961) ($166,161) ($190,623) 402 - Tif - Sherwood Crossing ($50,700) ($119,021) ($100,000) ($150,000) 403 - Tif - Wheatfield ($794,424) ($302,896) ($500,000) ($500,000) 404 - Cid - Downtown Ramada Inn ($115,702) ($56,373) ($59,191) 406 - Cid - South Topeka ($91) 407 - Eastgate #4 Rhid ($50,000) 499 - Economic Dev - Clearing Fund ($878) ($31,000) 500 - Metro Trans Authority ($5,536,121) ($5,983,690) ($6,289,534) ($6,658,710) 601 - Public Parking ($3,376,896) ($2,841,272) ($3,079,418) ($3,464,334) 613 - Information Technology ($4,639,802) ($5,295,593) ($5,970,730) ($6,734,468) 614 - Fleet Management ($2,212,264) ($2,431,674) ($3,934,274) ($3,675,557) 615 - Facilities Operations ($4,458,695) ($3,052,773) ($3,657,295) ($3,519,166) 621 - Water Utility ($45,240,555) ($43,987,480) ($52,593,962) ($56,528,377) 623 - Stormwater Utility ($10,587,615) ($10,884,107) ($13,708,172) ($12,727,220) 625 - Wastewater Fund ($40,010,261) ($41,847,637) ($45,867,083) ($41,111,308) 640 - Property & Vehicle Insurance ($2,153,715) ($2,724,191) ($2,809,643) ($2,939,841) 641 - Workers Comp Self Ins ($1,356,252) ($2,106,426) ($2,348,789) ($2,434,218) 642 - Group Health Insurance ($13,667,625) ($15,070,873) ($16,174,142) ($17,657,460) 643 - Risk Management Reserve ($2,000) ($2,000) 644 - Unemployment Comp ($27,888) ($21,993) ($81,442) ($81,442) 700 - Hud Grants ($5,611,045) ($5,897,957) ($4,583,630) ($3,887,505) 710 - Other Grants ($1,046,289) ($1,195,522) ($1,045,567) ($1,072,672) 720 - Public Health Emergency Response ($10,387,187) ($15,735,578) 730 - Opioid Settlement Fund ($2,200) ($6,600) ($28,585) ($362,546) 740 - Economic Development Fund ($500,000) ($500,000) ($538,355)  Page 20 - 7/30 Power BI Desktop CITYWIDE FUND DETAILS Expenditure Summary: Total Citywide Funds by Category Object Category 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  Contractual ($138,700,168) ($148,070,246) ($142,413,493) ($152,578,879) Personnel ($101,168,028) ($109,784,930) ($122,112,203) ($134,488,487) Debt ($49,179,255) ($28,045,485) ($43,853,581) ($47,023,533) Other Payments ($51,411,629) ($52,282,724) ($60,148,000) ($43,635,411) Commodities ($14,127,364) ($17,161,878) ($18,735,284) ($19,321,342) Capital Outlay ($5,613,360) ($10,113,331) ($3,255,599) ($3,259,466) Total ($360,199,804) ($365,458,594) ($390,518,161) ($400,307,118)  Page 21 - 7/30 Power BI Desktop CITYWIDE FUND DETAILS Revenue Summary for Citywide Funds Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund $105,633,153 $115,900,043 $113,631,143 $128,414,487 102 - Unassigned Reserve Fund $11,706,274 $0 216 - Downtown Bus Improv Dist $183,098 $178,715 $204,361 $184,920 217 - Topeka Tourism Bid $400,680 $369,551 $416,707 $384,333 218 - Noto Business Improve District $12,650 $15,000 $15,000 220 - Tif (Tx Increm Fin) College Hl $406,896 $2,165 $250,000 $251,000 227 - Court Technology Fund $27,907 $26,332 $25,000 $25,000 228 - Special Alcohol Program $688,856 $723,737 $720,534 $746,025 229 - Alcohol & Drug Safety $27,581 $16,936 $25,000 $22,000 231 - Parkland Acquisitions $16,046 $13,149 232 - Law Enforcement $532,216 $375,587 $163,850 $189,000 236 - Special Liability $920,369 $1,153,167 $1,015,862 $1,059,376 271 - Transient Guest Tax $2,029,030 $2,347,597 $2,716,457 $2,972,974 272 - Tgt - Sunflower Soccer $414,462 $478,031 $551,913 $602,920 273 - Transient Guest Tax (New) $396,105 $458,296 $530,304 $580,381 274 - .50% Sales Tax (State To Jedo) $11,332,164 $11,608,064 $11,397,909 $11,956,306 275 - 0.5% Sales Tax (Jedo Proj) $7,231,770 $8,237,529 $7,408,641 $7,760,018 276 - Federal Funds Exchange $1,633,664 $1,730,053 $1,500,000 $1,600,000 286 - Retirement Reserve $1,834,747 $2,195,924 $1,920,000 $1,930,000 287 - K P & F Rate Equalization $30,935 ($0) 291 - Special Street Repair $5,516,254 $5,698,242 $5,224,260 $8,204,250 292 - Sales Tax Street Maint $18,817,864 $21,053,623 $21,442,018 $20,511,907 294 - Cid - Holliday Square $131,437 $121,015 $136,694 $124,645 295 - Cid - 12Th & Wanamaker $346,261 $293,643 $360,112 $305,388 296 - Cid - Cyrus Hotel $99,899 $125,311 $103,895 $130,324 297 - Cid - Se 29Th $85,640 $91,830 $89,066 $95,044 298 - Wheatfield Fund $307,609 $353,787 $319,914 $367,939 299 - City Donations And Gifts $498,192 $249,800 301 - Debt Service $38,862,493 $22,377,973 $20,067,773 $20,682,399 400 - Economic Development $292,655 $325,585 $304,361 $341,864  Page 22 - 7/30 Power BI Desktop CITYWIDE FUND DETAILS Revenue Summary for Citywide Funds Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  401 - Sherwood Cid $166,480 $182,499 $173,140 $191,623 402 - Tif - Sherwood Crossing $51,735 $117,986 $100,000 $150,000 403 - Tif - Wheatfield $523,953 $573,367 $500,000 $500,000 404 - Cid - Downtown Ramada Inn $77,682 $55,709 $58,494 407 - Eastgate #4 Rhid $50,000 499 - Economic Dev - Clearing Fund $5,000 $81,500 500 - Metro Trans Authority $5,536,121 $5,983,690 $6,289,534 $6,658,710 501 - Payroll Clearing ($1,589) ($1,383) 561 - Law Enforcement Trust $4,082 $41,526 601 - Public Parking $2,519,410 $3,190,720 $2,332,320 $2,461,570 613 - Information Technology $4,114,169 $4,134,913 $6,005,081 $7,039,278 614 - Fleet Management $2,034,721 $2,554,209 $2,817,180 $3,039,000 615 - Facilities Operations $3,645,790 $1,440,838 $3,753,679 $3,520,000 621 - Water Utility $45,790,293 $55,462,390 $51,551,802 $55,145,100 623 - Stormwater Utility $10,207,830 $11,950,661 $10,857,900 $11,307,000 625 - Wastewater Fund $35,341,768 $39,931,521 $39,094,550 $41,708,225 640 - Property & Vehicle Insurance $2,524,821 $2,790,030 $2,727,445 $3,000,000 641 - Workers Comp Self Ins $2,574,965 $3,628,868 $3,196,224 $3,146,224 642 - Group Health Insurance $12,085,703 $13,363,020 $16,174,143 $16,146,000 643 - Risk Management Reserve $3,059 $22,883 $10,000 $0 644 - Unemployment Comp $74,731 $101,209 $81,565 $81,565 700 - Hud Grants $6,408,589 $5,980,804 $4,343,092 ($4,350,000) 710 - Other Grants $1,516,877 $1,211,248 $1,230,313 $1,087,145 720 - Public Health Emergency Response $8,364,669 $16,745,806 730 - Opioid Settlement Fund $30,785 $369,146 $0 740 - Economic Development Fund $1,038,355 $500,000 $0  Page 23 - 7/30 Power BI Desktop SCHEDULE OF FUND BALANCES Fund Search 2022 Balance 2023 Balance 2024 Projected 2025 Projected  101 - General Fund $26,413,585 $24,102,084 $22,726,229 $22,726,230 102 - Unassigned Reserve Fund $15,374,383 $15,374,383 $0 110 - Capital Assets $848,584 $848,584 $848,584 216 - Downtown Bus Improv Dist $115,606 $99,364 ($34,883) ($52,974) 217 - Topeka Tourism Bid $4,153 $4,307 $18,153 $23,239 218 - Noto Business Improve $7,644 $7,644 $7,644 District 220 - Tif (Tx Increm Fin) College ($35) ($35) ($35) Hl 227 - Court Technology Fund $258,004 $240,324 $22,323 ($22,677) 228 - Special Alcohol Program $47,986 $204,062 $204,062 $204,062 229 - Alcohol & Drug Safety $106,321 $7,470 ($36,883) ($20,626) 231 - Parkland Acquisitions $2,646 ($2,091) ($2,091) ($2,091) 232 - Law Enforcement $1,759,823 $1,671,660 $308,010 ($54,467) 236 - Special Liability $3,095,125 $3,244,561 $830,918 $354,104 271 - Transient Guest Tax $52,114 $52,114 ($196,472) $758,033 272 - Tgt - Sunflower Soccer $336,772 $531,490 $534,706 $843,372 273 - Transient Guest Tax (New) $76,672 $66,064 $217,164 $314,575 274 - .50% Sales Tax (State To $968,720 ($2,031,280) ($2,031,280) Jedo) 275 - 0.5% Sales Tax (Jedo Proj) $12,211,568 $13,092,692 $5,256,513 $3,218,031 276 - Federal Funds Exchange $2,169,764 $3,400,417 $1,150,417 $535,417 286 - Retirement Reserve $3,661,858 $4,404,731 $2,020,565 $2,823,395 287 - K P & F Rate Equalization $0 289 - Historic Asset Tourism $29,711 $29,711 $12,930 $0 290 - .50% Sales Tax Fund $0 291 - Special Street Repair $4,042,978 $3,589,181 $604,635 $535,234 292 - Sales Tax Street Maint $33,322,579 $35,422,592 $24,204,482 $13,593,629 294 - Cid - Holliday Square $704 $7,786 $5,722 $5,378 295 - Cid - 12Th & Wanamaker $4,013 $27,888 $29,689 $28,450 296 - Cid - Cyrus Hotel $983 $519 ($76) 297 - Cid - Se 29Th $748 $445 ($24) 298 - Wheatfield Fund $2,180 $1,600 $625 299 - City Donations And Gifts $750,000 $999,800 $999,800 $0 301 - Debt Service $13,496,490 $15,301,137 $14,080,298 $16,018,964 400 - Economic Development $2,623 $1,532 $341  Page 24 - 7/30 Power BI Desktop SCHEDULE OF FUND BALANCES Fund Search 2022 Balance 2023 Balance 2024 Projected 2025 Projected  401 - Sherwood Cid $31,289 $6,978 $7,979 402 - Tif - Sherwood Crossing $1,035 $0 $0 $0 403 - Tif - Wheatfield $270,471 ($0) ($0) ($0) 404 - Cid - Downtown Ramada $812 $4,442 $4,442 $3,745 Inn 406 - Cid - South Topeka ($91) ($91) ($91) 407 - Eastgate #4 Rhid $0 499 - Economic Dev - Clearing $4,122 Fund 500 - Metro Trans Authority $0 $0 $0 501 - Payroll Clearing ($2,585) 561 - Law Enforcement Trust $4,463 601 - Public Parking $4,656,989 $4,798,094 $4,050,997 $3,048,233 613 - Information Technology $555,103 ($439,115) ($404,764) ($99,954) 614 - Fleet Management ($795,776) $2,166,230 $1,049,136 $412,578 615 - Facilities Operations ($1,999,663) ($918,159) ($821,775) ($820,941) 621 - Water Utility $63,161,410 $70,630,964 $69,588,804 $68,205,526 623 - Stormwater Utility $28,586,871 $29,292,591 $26,442,319 $25,022,100 625 - Wastewater Fund $102,828,457 $99,759,346 $92,986,813 $93,583,730 640 - Property & Vehicle $1,061,272 $1,127,111 $1,044,913 $1,105,072 Insurance 641 - Workers Comp Self Ins $8,375,965 $10,136,724 $10,984,159 $11,696,165 642 - Group Health Insurance $5,451,331 $3,995,373 $3,995,373 $2,483,914 643 - Risk Management Reserve $398,881 $421,764 $429,764 $427,764 644 - Unemployment Comp $349,505 $428,721 $428,844 $428,967 700 - Hud Grants $170,394 ($240,538) ($8,478,043) 710 - Other Grants $12,821 $184,746 $199,218 720 - Public Health Emergency $775,307 $1,066,415 $1,066,415 $1,066,415 Response 730 - Opioid Settlement Fund $28,585 $391,131 $362,546 ($0) 740 - Economic Development $1,038,355 $1,038,355 $538,355 ($0) Fund  Page 25 - 7/30 Power BI Desktop GENERAL FUND DEPARTMENTS Expenditure Summary for General Fund Departments Department Name 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  Police Department ($38,330,239) ($42,942,799) ($47,392,888) ($55,599,702) Fire Department ($31,020,024) ($32,881,490) ($36,003,280) ($38,411,729) Public Works ($7,113,162) ($6,790,654) ($8,335,471) ($8,880,728) Planning Department ($2,681,102) ($2,749,575) ($3,838,884) ($4,298,712) Misc. Non - Departmental ($10,310,127) ($5,032,312) ($4,083,688) ($3,876,900) Financial Services ($5,535,036) ($14,764,499) ($3,142,881) ($3,532,073) City Manager ($1,468,120) ($1,784,926) ($2,443,303) ($3,365,703) Neighborhood Relations/Code ($2,240,644) ($2,374,631) ($2,484,187) ($2,769,704) Enforcement Municipal Court ($1,417,841) ($1,700,440) ($2,097,035) ($2,296,623) Human Resources ($1,429,061) ($1,546,103) ($2,158,261) ($2,133,371) City Attorney ($1,033,533) ($1,403,471) ($1,743,962) ($1,817,465) Park And Recreation Pass-Through ($688,856) ($723,737) ($720,534) ($746,025) City Council ($375,177) ($363,489) ($391,897) ($504,645) Mayor's Office ($143,425) ($148,087) ($170,727) ($181,105) Topeka Zoological Park ($1,998,752) ($800,894) ($0) $0 Total ($105,785,099) ($116,007,107) ($115,006,998) ($128,414,487)  Page 26 - 7/30 Power BI Desktop TAX REVENUE BREAKDOWN Tax Revenue The purpose of this section is to breakdown the tax revenue the City of Topeka receives. The City receives four main types of tax revenue: Ad Valorem Tax, Sales Tax, Motor Vehicle Tax, and Transient Guest Tax. Ad Valorem (Property Taxes): The Ad Valorem Tax is one of the largest single revenue streams available to Kansas cities. These revenues are derived from taxes levied on real property, personal property, and state assessed utilities. The Shawnee County Appraiser assigns values to real and personal properties, while the State of Kansas assigns values to state assessed utilities. The City maintains three taxing funds: the General Fund, Debt Service Fund, and Special Liability Fund. Sales Tax: The City of Topeka receives three sales taxes - two for direct operations and one for countywide purposes. In addition to those, the City also manages sales tax for the payment of debt service and pay-as- you-go community improvement districts. The two sales taxes that are utilized for operations are a 1 cent sales tax for the General Fund and a 1/2 cent sales tax utilized for existing street maintenance. Motor Vehicles: The State of Kansas collects taxes when an applicant applies for title on a motor vehicle, trailer, all-terrain vehicle, boat, or outboard motor (unit), regardless of the purchase date. Revenue projections are received from the County. Transient Guest Tax: The Transient Guest Tax (TGT) is charged on hotel nights within the city. The City Council sets the tax rate. The TGT is closely tied to the same factors as sales tax and is sensitive to the broader economy. Note: Chart includes the General Tax Summary Fund (101), Special Liability (236), 2022 Actuals 2023 Budget 2024 Budget 2025 Budget Transient Guest Taxes (271-273), and Debt Service (301) $84M $80M $76M $83M $75M $61M $60M $57M $54M $56M $40M $20M $5M $5M $5M $5M $3M $3M $4M $4M $0M Sales Tax Ad Valorem Tax Motor Vehicle Transient Guest Tax  Page 27 - 7/30 Power BI Desktop PROPERTY TAX BREAKDOWN Property Tax Revenue Property tax is one of the largest revenue sources for the City. The State of Kansas uses mills to levy property tax. One mill is one dollar per $1,000 dollars of assessed value. Residential properties pay 11.5% of their value in property taxes. Multiple entities in Shawnee County levy and collect property tax. The below chart illustrates all the entities that levy property tax and their mill rate in 2024. Entity 2021 Mill Rates 2022 Mill Rates 2023 Mill Rates  Shawnee County 50.999 49.861 48.653 USD 501 TOPEKA 48.385 46.013 44.540 City of Topeka 39.939 38.963 36.952 Topeka SNCO Library 9.706 8.890 8.192 METRO TRANSIT AUTHORITY 4.200 4.200 4.200 Washburn University 3.403 3.451 3.451 METRO TOPEKA AIRPORT AUTHORITY 1.930 1.750 1.750 State of Kansas 1.500 1.500 1.500 Total 160.062 154.628 149.238  Page 28 - 7/30 Power BI Desktop USER FEE BREAKDOWN User Fee Revenue User fees are typically determined with the assistance of rate studies. Rate studies look at the financing needs of the particular utility, the rate base, changes in the number of users, and other factors to determine the rate level necessary to support a particular revenue stream. Customers that are city residents pay a lower rate than those outside the city limits. Water Utility: Water division staff produce estimated revenues based upon approved rates, the number of users, and predicted usage. The City Council establishes the City’s water rates and approved a 8.5% rate increase for 2024. Wastewater Fund: Water Pollution Control division staff produce estimated rates based upon approved rates, the number of users, and predicted usage. The City Council establishes the City’s wastewater rates and approved a 7.5% rate increase for 2024. Stormwater Utility: Water Pollution Control division staff produce estimated rates for the Stormwater Utility based upon approved rates, the number of users, and estimated impervious surface. The City Council establishes the City’s stormwater rates and approved a 6.5% rate increase for 2024. This fee is only charged to inside city residents. Public Parking: The City of Topeka owns eight parking garages. Garage stalls are either leased or funded by hourly fees. This revenue is founded on expert-based estimation from an evaluation of trends, current pricing, spaces available, and contracts/agreements. User Fee Summary 2022 Actuals 2023 Budget 2024 Budget 2025 Budget $53M $50M $50M $44M $45M $41M $40M $38M $36M $34M $30M $20M $10M $11M $10M $10M $11M $2M $2M $2M $2M $0M 621 - Water Utility 625 - Wastewater Fund 623 - Stormwater Utility 601 - Public Parking  Page 29 - 7/30 Power BI Desktop FRANCHISE FEE BREAKDOWN Franchise Fee Revenue Franchise Fees are revenue generated from agreements between the City and local utilities for the use of rights-of-ways. These agreements result in 5-6% of the utility's revenue due to the City. Franchise Westar Electric: Electric franchise fees are applied to the gross receipts of electric utilities operating within the City. Currently, the fee for Kaw Valley Electric is 5% and Evergy is 6%. Electric Franchise Fees are dependent on the number of users and usage. This revenue source is affected significantly by changes in the weather, as well as modifications to electric rates permitted by the Kansas Corporation Commission. Franchise Oneok Gas Service: Gas franchise fees are applied to the gross receipts of natural gas utilities operating within the City. Currently, the fee for the sole natural gas utility in Topeka is 5%. Gas Franchise Fees are dependent on the number of users and usage. This revenue source is affected significantly by changes in the weather, changes in the price of wholesale natural gas, as well as modifications to natural gas rates permitted by the Kansas Corporation Commission. Franchise Cox Cable: Cable franchise fees are applied to the gross receipts of cable television utilities operating within the City. Currently, the fee for cable providers in Topeka is 5%. Cable franchise fees are dependent on the number of users and the level of service demanded by those users. This revenue source is affected primarily by changing viewer habits, such as some users “cutting the cord” and dropping cable service and the increasing costs of cable service over time. Franchise Fee Summary 2022 Actuals 2023 Budget 2024 Budget 2025 Budget $12.4M $12M $11.4M $10.3M $10M $8.6M $8M $6M $3.9M $4M $3.4M $2.9M $2.1M $2M $1.0M $0.9M $1.1M $0.9M $0M 42302-0 - FRANCHISE 42301-0 - FRANCHISE 42304-0 - FRANCHISE COX WESTAR ELECTRIC ONEOK GAS SERVICE CABLE  Page 30 - 7/30 Power BI Desktop POSITION CHANGE OVERVIEW Full Time Equivalent Positions Every year the City evaluates the number of Full Time Equivalent (FTE) positions needed to meet City Council Priorities. Below is a four year personnel history for all funds: Department 2022 Budget 2023 Budget 2024 Budget 2025 Budget  Police Department 361.0 368.0 373.0 372.0 Fire Department 246.0 247.0 247.0 247.0 Public Works 158.0 159.0 155.0 154.0 Water 122.0 121.0 121.0 123.0 Wastewater 77.0 76.0 76.0 76.0 Planning Department 40.0 43.0 49.0 51.0 Financial Services 23.0 26.0 28.0 26.0 IT 16.0 16.0 25.0 26.0 Stormwater 25.0 26.0 26.0 25.0 Municipal Court 20.0 20.0 21.0 21.0 City Attorney 15.0 15.0 18.0 18.0 City Manager 15.0 12.0 13.0 15.0 HR 13.0 13.0 14.0 15.0 City Council 10.0 10.0 10.0 11.0 Community Engagement 0.0 5.0 4.0 4.0 DEI 0.0 0.0 2.0 2.0 Mayor's Office 2.0 2.0 2.0 2.0 Topeka Zoo 3.0 3.0 3.0 0.0 Total 1146.0 1162.0 1187.0 1188.0  Page 31 - 7/30 Power BI Desktop POSITION CHANGE OVERVIEW Full Time Equivalent Positions in General Fund Variances 1. General Fund (803.32 to 802.35 FTEs) a. 10101- City Council – (10 FTEs to 11 FTEs) i. +1 Executive Assistant b. 10102 - City Manager – (17 FTEs to 20.6 FTEs) i. +1 Assistant City Manager, +1 Emergency Coordinator, +1.6 Employees Program and Senior Program Coordinator moved from Grant Funded to General Fund c. 10103 – City Attorney – (12.90 FTEs to 12.15 FTEs) i. Partially moved .75 FTEs out of General Fund into Special Liability Fund d. 10104 – Finance – (27 FTEs to 26 FTEs) i. Removed 1 Graduate Fellowship Position e. 10105 – Municipal Court – (20.67 FTEs to 21 FTEs) i. Partially moved .33 into the General Fund from the Special Alcohol Fund (Probation Officer) f. 10106 – Human Resources – (10.0 FTEs to 10.5 FTEs) i. Moved .5 FTEs (HR Director) out into Health and Workers Compensation Fund, +1.0 FTE Human Resource Assistant g. 10170 – Mayor’s Office – No Change h. 10120 – Fire Department – No Change i. 10125 – Police Department – (372 FTEs to 371 FTEs) i. Moved out 1 FTE into IT which was Senior System Developer j. 10130 – Public Works – (45.25 FTEs to 44.60 FTEs) i. +3 Equipment Operators from Special Highway Fund, -3.25 FTEs into the Citywide Half-Cent Sales Tax (ETI, Project Manager, 1.25 Engineers) +.6 FTE Deputy Director into General Fund from Facilities, Parking, and Fleet Fund, Removed 1 Accounting Specialist k. 10150 – Zoo – (3 FTEs to 0 FTEs) i. Removed 3 FTEs l. 10160 – Planning and Development – No Changes m. 10170 – Code Enforcement – No Changes  Page 32 - 7/30 Power BI Desktop POSITION CHANGE OVERVIEW Full Time Equivalent Positions for Non- General Fund Variances Non-General Fund increased 383.68 to 385.65 1. Special Alcohol Fund (.33 FTEs to 0 FTEs) a. Moved .33 FTE of Probation Officer into Municipal Court General Fund 2. Special Liability (5.10 FTEs to 5.85 FTEs) a. Partially moved .75 FTEs into special liability 3. Special Highway Fund (61.0 FTEs to 58.0 FTEs) a. Moved 3 equipment operators into the 10130 – Public Works Budget 4. Citywide Half-Cent Sales Tax (1 FTE to 4.25 FTEs) a. +.25 Engineer from 10130 – Public Works Budget, +1 Project Manager from 10130 – Public Works Budget , +1 Engineering Tech from 10130 – Public Works Budget,+1 Engineer from 10130- Public Works Budget 5. 601 – Parking (10.25 – 10.15 FTEs) a. -.1 FTE Deputy Director into the 10130 – Public Works Budget 6. 613 – Information Technology Budget (25.0 FTEs – 26.0 FTEs) a. +1 Senior System Development Director from PD 7. 614 – Fleet Management (22.25 FTEs to 22 FTEs) a. -.25 Deputy Director into the 10130 – Public Works Budget 8. 615 – Facilities (15.25 FTEs to 15 FTEs) a. -.25 Deputy Director into the 10130 – Public Works Budget 9. Utilities (223 FTEs to 224 FTEs) a. +1 Engineer in Training 10. 641 – Workers Compensation Fund (2.0 FTEs to 2.25 FTEs) 1. a. Added .25 FTEs from 10106- HR (HR Director) General Fund (803.32 to 805.35 11. 642 – Health Fund (2.0 FTEs to 2.25 FTEs) FTEs) a. Added .25 FTEs from 10106- HR (HR Director) a. 10101 -12. CityGrant Funds Council – (16.5 FTEs to 15.9 FTEs) (10a.FTEs Moved to 11.6FTEs) FTE into City Manager (Program Coordinator) i. +1 Executive Assistant  Page 33 - 7/30 Power BI Desktop 3-Year Financial Forecast The City presents a 3-year financial forecast each year during the budget cycle. Below is a table indicating FY25 - FY27 if the mill levy remained current and property valuations increases each year were at 4.5%: 3-Year Forecast The City is going to explore the following ways to generate revenue: Half-Cent Public Safety Tax: A public safety sales tax is a tax added to purchases within a jurisdiction, with the revenue used for funding law enforcement, fire services, and emergency response. Council approval to set election for public vote. Half-Cent General Use Tax*: A general fund sales tax for city government is a tax on purchases within the city, with the revenue used to fund various municipal services and operations. Council approval to set election for public vote.  Page 34 - 7/30 Power BI Desktop STATISTICAL SECTION Employment The City has a consistent employer base due to a diverse business community ranging from federal and state government to distribution centers and manufacturing facilities, complimented by a full range of retail and service businesses. The State of Kansas is the top employer with 9,919 employees. Stormont-Vail Health Care follows next at 4,400 employees. The unemployment rate is a measure of prevalence of unemployment and is calculated as a percentage by dividing the number of unemployed individuals by all individuals currently in the labor force or actively seeking employment and willing to work. Data can be found on the Bureau of Labor Statistics website. Top Ten Employers Employees Percentage of Total City Employment  State of Kansas 9,919 8.71% Stormont-Vail Health Care 4,400 3.86% Hills Pet Nutrition Inc 3,439 3.02% Unified School District # 501 2,500 2.20% Blue Cross Blue Shield of Kansas 2,026 1.78% BNSF Railway Company 1,931 1.70% Washburn University 1,596 1.40% Colmery-O'Neil VA Medical Center 1,544 1.36% University of Ks Health Systems- St Francis Campus 1,334 1.17% Security Benefit Group of Companies 1,000 0.88%  Page 35 - 7/30 Power BI Desktop STATISTICAL SECTION Tax Base The top taxpayer in Topeka is Evergy Kansas Central Inc./Westar at $86,878,337. The other top taxpayers are between $6,700,000 and $15,000,000 in value. Top Ten Taxpayers Taxable Assessed Value  Evergy Kansas Central Inc/Westar $86,878,337 Kansas Gas Service/Utility $15,219,383 Target Corporation $13,759,075 Burlington Northern/Santa Fe/Utility $13,465,027 Walmart Properties and Sam's Club $12,990,099 Blue Cross/Blue Shield/Ks Hospital Serv/Insurance $7,942,074 Big Heart Pet Brands $7,697,469 Frito Lay/Manufacturing $7,383,209 ARC HDTPAKS001 LLC/Distribution (Home Depot) $6,769,795 Security Benefit Life/Insurance $6,733,280 Assessed Value of Taxable Property The City’s tax base remained relatively stable through the 2004-2009 recession and total assessed value has trended upward ever since. The assessed value continued to rise through 2020 Covid-19 effects. Year Total Value of Taxable Property 2012 $1,106,396,833 2014 $1,126,187,327 2015 $1,133,023,721 2013 $1,135,205,618 2016 $1,163,193,458 2017 $1,178,734,089 2018 $1,252,639,786 2019 $1,267,354,837 2020 $1,303,411,607 2021 $1,354,782,081 2022 $1,459,642,715 2023 $1,582,549,889  Page 36 - 7/30 DEPARTMENTS  Page 37 - 7/30 Power BI Desktop MAYOR & CITY COUNCIL The Mayor is the City's chief elected officer. The Mayor is elected at-large and serves a four-year term. The Mayor makes policy recommendations to the City Council and votes on all matters before the City Council except for those issues that the Mayor has veto power in. The Mayor serves on the Washburn Board of Regents and other local, state, and national boards. In addition, the Mayor makes appointments to the 27 boards, commissions, and authorities for the City. The City Council is responsible for setting the policy directives of the City. The Council serves as a resource for citizens and neighborhood groups by providing vision, leadership, and strategic planning. They set priorities to guide the adoption of the annual operating budget and Capital Improvement Plan. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($518,602) ($511,576) ($562,624) ($685,750) Total ($518,602) ($511,576) ($562,624) ($685,750) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($518,602) ($511,576) ($562,624) ($685,750) Personnel ($458,086) ($454,925) ($474,126) ($577,749) Contractual ($56,138) ($50,842) ($81,833) ($100,352) Commodities ($4,379) ($5,808) ($6,664) ($7,650) Total ($518,602) ($511,576) ($562,624) ($685,750) Changes from 2024 Budget → Added +1 FTE (Executive Assistant) → Increased Education/Travel budget ($9,000)  Page 38 - 7/30 Power BI Desktop  Page 39 - 7/30 Power BI Desktop CITY MANAGER The City Manager’s office is responsible for ensuring the effective implementation, administration, and evaluation of City programs that have been established through the policy directives of the Governing Body. The City Manager's office aims to provide vision, leadership, and strategic planning for the preparation of the annual operating budget and Capital Improvement Project (CIP) program. The City Manager's office also serves as a resource for citizens and neighborhood groups. The City Manager’s office directs the City Clerk and Communications divisions. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   101 - General Fund ($1,467,791) ($1,765,642) ($1,889,589) ($2,529,989) City Manager ($778,593) ($929,113) ($752,210) ($1,332,474) Communications ($420,046) ($506,170) ($769,933) ($785,445) City Clerk ($269,153) ($330,360) ($367,446) ($412,070) Total ($1,467,791) ($1,765,642) ($1,889,589) ($2,529,989) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($1,467,791) ($1,765,642) ($1,889,589) ($2,529,989) Personnel ($938,067) ($1,362,145) ($1,473,336) ($2,060,072) Contractual ($473,131) ($324,918) ($321,186) ($367,418) Commodities ($56,593) ($78,521) ($91,755) ($99,400) Capital Outlay ($3,313) ($3,000) Other Payments ($58) ($100) Total ($1,467,791) ($1,765,642) ($1,889,589) ($2,529,989) Changes from 2024 Budget → Added 2 FTE's for City Manager (Assistant City Manager and an Emergency Manager Coordinator) → Increased Individual and Contractual Services ($30,000) – This amount covers the cost of Granicus, the software that replaces NOVUS for assembling agendas. The remaining $15,000 was allocated to lobbying services  Page 40 - 7/30 Power BI Desktop CITY MANAGER: CITY CLERK Accomplishments → Recorded, transcribed and distributed 478 pages of Governing Body meeting minutes → Processed and distributed 39 Governing Body meeting agenda packets consisting of 16,726 pages → Approved 300 Business Licenses consisting of 27 different categories → Issued 83 Special Event Permits in collaboration with City Departments → Processed and distributed 137 Ordinances and Resolutions approved by the Governing Body → Processed and distributed 1,038 Administrative Contracts. → Received 229 Open Records Request → Provided training for City Department Record Custodians Performance Measures Performance Measure 2021 2022 2023 Target % of administrative contracts signed and distributed N/A New 95 95 within three business days Measure % of City Council meeting minutes drafted, presented for 94 86 99 95 approval and posted to the website by next regular Council meeting % of licenses and/or permits submitted to workflow within N/A New 99 95 24 hours Measure % of ordinances codified within 14 business days of 98 98 98 95 effective date % of ordinances/resolutions posted to the public website 99 99 99 95 within 3 business days of approval by the Governing Body Number of Business Licenses Approved 518 426 300 N/A Number of Special Event Permits Approved 59 75 83 N/A Percentage of KORA requests distributed to departments N/A New 98 95 for response within 24 hours. Measure Goals → Respond to the legislative needs of the Governing Body and their constituents → Consistent and responsive customer service → Administer records management training for the City of Topeka to effectively maintain custody of City Documents. A Viable records management program ensures that each department can maximize its operational goals by making information more readily available for service delivery.  Page 41 - 7/30 Power BI Desktop CITY MANAGER: COMMUNICATIONS Accomplishments → Hire and onboard the new Language Access Coordinator → Administer the Affordable Connectivity Outreach Grant Program, and help spread awareness about digital equity resources in partnership with the Community Engagement and the TSC – Get Digital Coalition → Upgrade City4 system to provide more enhanced, clear visuals → Continued promotion of the Changing our Culture on Property Maintenance initiative coverage and education campaign Performance Measures Performance Measure 2022 2023 Target Branding and Image 53400 120300 130200 City4 107 92 93 Community Collaboration and Other Media Relations N/A 34 41 Goals → Produce a day-in-the-life video once a month for different departments → Create more in-house content for Channel 4 → Continue implementation of Language Access Plan  Page 42 - 7/30 Power BI Desktop  Page 43 - 7/30 Power BI Desktop CITY ATTORNEY The City Attorney's Office provides legal advice and services to the city organization and departments. There are three divisions within the department: Civil Litigation, General Government, and Criminal Prosecution. The Civil Litigation division pursues claims on behalf of the City and defends city officials and employees. The General Government division provides legal advice and representation to the City. The Criminal Prosecution division prosecutes alleged violations of City ordinances in the Municipal Court and appeals in the district and appellate courts. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($1,033,533) ($1,403,471) ($1,743,962) ($1,817,465) 236 - Special Liability ($719,792) ($1,015,460) ($1,429,504) ($1,536,190) Total ($1,753,325) ($2,418,931) ($3,173,466) ($3,353,655) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($1,753,325) ($2,418,931) ($3,173,466) ($3,353,655) Personnel ($1,452,392) ($1,924,092) ($2,204,052) ($2,313,917) Contractual ($276,037) ($468,035) ($938,114) ($1,004,238) Commodities ($24,896) ($26,805) ($31,300) ($35,500) Total ($1,753,325) ($2,418,931) ($3,173,466) ($3,353,655) Changes from 2024 Budget → Miscellaneous Contingency removed from 2025 budget for the Special Liability Fund → Added additional software license for 2025 to replace current, outdated software ($46,000)  Page 44 - 7/30 Power BI Desktop CITY ATTORNEY Accomplishments → Processed and evaluated over 100 tort claims made against the City → Created innovative new trainings on the 4th amendment for Department Heads → Utilized technology to redeploy limited resources due to staffing shortages and to provide better metrics and tracking on a wide array of legal requests → Successfully testified in opposition to multiple pieces of legislation that would have had a negative impact on our community → Continued to expand the domestic violence prosecution program and received federal grant money to assist in this necessary work → Helped serve as a conduit between departments working on code and zoning issues to ensure cases were being looked at holistically Performance Measures Performance Measure 2021 2022 2023 Target Amount Paid to Claimants by the City 21568 54758 56326 N/A Dollar Amount of Claims Sought by Claimant 12.8 million 1.2 million 107 million N/A Number of Claims Filed Against the City 93 106 130 N/A Property Maintenance Code Violation Cases Closed with 567 283 229 300 Compliance Obtained Property Maintenance Code Violation Cases Convicted 5 4 17 N/A Property Maintenance Code Violation Cases Filed 896 376 387 300 Goals → Identify areas of various liability risk and work with the relevant departments to improve processes or increase training → Continue to build strong relationship with the City’s state legislative delegation to ensure the City has a voice in issues affecting local governments → Create additional city-wide employee trainings on emerging issues → Implement a new law practice management system → Continue to build and improve victim-oriented domestic violence prosecutions → Increase the number of code violation corrections by owner  Page 45 - 7/30 Power BI Desktop  Page 46 - 7/30 Power BI Desktop FINANCIAL SERVICES The Administrative & Financial Services department includes the Central Accounting, Budget and Performance Management, Payroll, and Contracts and Procurements divisions. This department maintains transparency of City finances and purchases. This department also reports on the finances of several divisions including grants. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   101 - General Fund ($5,534,926) ($14,764,411) ($3,142,881) ($3,532,073) Central Accounting & Cash ($5,036,950) ($14,203,870) ($2,544,704) ($2,909,327) Contracts And Procurement ($497,976) ($560,541) ($598,177) ($622,746) Total ($5,534,926) ($14,764,411) ($3,142,881) ($3,532,073) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($5,534,926) ($14,764,411) ($3,142,881) ($3,532,073) Personnel ($1,950,579) ($2,271,157) ($2,577,195) ($2,839,630) Contractual ($441,058) ($589,720) ($550,586) ($674,793) Commodities ($10,427) ($18,355) ($15,100) ($17,650) Debt ($132,867) Other Payments ($2,999,995) ($11,885,179) $0 Total ($5,534,926) ($14,764,411) ($3,142,881) ($3,532,073) Changes from 2024 Budget → Increase in bank fees and Columbia Capital Financial Advising Contract ($10,000) → In 2025 there will be an increase in the cost of audit services ($10,000) → Additional Software Contractual Increases ($55,000) → Adding Property Tax Rebate Program to CRC ($50,000)  Page 47 - 7/30 Power BI Desktop FINANCIAL SERVICES Accomplishments → Began transition to electronic file storage → Conducted multiple workshops to educate potential vendors and expand the businesses that contract with the City → The Procurement Division successfully applied for and was awarded a $15,000 grant to participate in the National League of Cities’ (NLC) City Inclusive Entrepreneurship Program (CIE). → Revised contract templates to streamline the drafting process for agreements, facilitating a more efficient review by the city’s legal department. Performance Measures Performance Measure 2021 2022 2023 Target Audit opinion Unmodified Unmodified Unmodified Unmodified Deposits processed 4998 4455 5277 5000 Diverse vendor spending (%) 6 22.7 19.24 20 General fund as % of total budget 27 28 31 20 Invoices paid 31803 30111 31526 31000 M/W/DBE utilization (%) 45.41 41.095 40.91 40 Number of awarded bids 196 195 178 190 Number of bid protests N/A 0 2 0 Percentage of time federal, state, and KPERS deposits 100 100 100 100 are submitted on time Percentage of time the 2-day standard for uploading the 96 96 100 100 bank ACH file is met S&P Bond Rating AA AA AA AA Goals → Successfully navigate the testing and implementation of the new ERP → Put into service Earned Wage Access → Complete a successful audit → Host a workshop for vendors to learn about the City’s process for making qualification-based selections that are not based on prices → Successfully host a second annual Supplier Diversity Expo with the support of area sponsors and anchor procurement agencies → Develop more specification templates that City staff can use to be more efficient when building specifications for bids on materials or services  Page 48 - 7/30 Power BI Desktop  Page 49 - 7/30 Power BI Desktop MUNICIPAL COURT The Municipal Court handles traffic infractions and misdemeanor offenses as well as the Probation and Alcohol & Drug Program. The Probation and Alcohol & Drug Assessment and Referral Program division provides supervision to defendants for various misdemeanor offenses as well as tracks community services and house arrest defendants. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   101 - General Fund ($1,417,841) ($1,700,440) ($2,097,035) ($2,296,623) Municipal Court ($1,249,124) ($1,457,633) ($1,653,166) ($1,828,180) Probation ($168,717) ($242,807) ($443,868) ($468,444) Total ($1,417,841) ($1,700,440) ($2,097,035) ($2,296,623) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($1,417,841) ($1,700,440) ($2,097,035) ($2,296,623) Personnel ($1,011,283) ($1,269,613) ($1,621,084) ($1,735,303) Contractual ($403,257) ($419,850) ($461,551) ($547,320) Commodities ($3,302) ($10,219) ($11,900) ($11,500) Capital Outlay ($758) ($2,500) ($2,500) Total ($1,417,841) ($1,700,440) ($2,097,035) ($2,296,623) Changes from 2024 Budget → Increase in professional audit/legal services for 2025 budget ($65,000)  Page 50 - 7/30 Power BI Desktop MUNICIPAL COURT Accomplishments → 200.5 community services hours completed through Probation Department → Assisted Kansas Legal Services with several driver’s license clinics held in Shawnee County → Awarded Department of Justice’s - Violence Against Women Grant with the help of city’s grant writing and probation divisions → Advanced the changing our culture of property maintenance initiative by using the LLC ordinance to order judgments in 31 cases Performance Measures Performance Measure 2021 2022 2023 Target # of admissions into program 9 8 10 10 # of Community Service hours N/A N/A 200.5 200 # of referrals completed 21 21 35 25 % of cases scheduled for Arraignment brought before the Court 90 90 95 within 45 days % of cases scheduled for Trial brought before the Court within 60 100 100 100 days Goals → Relocate operations to Municipal Court after 6 months of a temporary court set-up in TPAC due to HVAC renovations → Relocate Probation Division to 1st floor of City Hall after 6 months of a temporary office set-up in the City Hall basement due to HVAC renovations → Continue with community outreach through KLS DL clinics → Fully staff probation division and hire new FTE approved for budget year 2024  Page 51 - 7/30 Power BI Desktop  Page 52 - 7/30 Power BI Desktop DIVERSITY EQUITY & INCLUSION The City of Topeka’s Diversity Equity and Inclusion (DEI) Office was established in December 2022. The DEI Office is responsible for the development, implementation, and incorporation of proactive diversity, equity, and inclusion strategies throughout all aspects of the city. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($5,866) ($292,686) ($335,430) Total ($5,866) ($292,686) ($335,430) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($5,866) ($292,686) ($335,430) Personnel ($5,866) ($241,941) ($279,189) Contractual ($47,246) ($52,741) Commodities ($3,500) ($3,500) Total ($5,866) ($292,686) ($335,430) Changes from 2024 Budget → No material changes for 2025  Page 53 - 7/30 Power BI Desktop HUMAN RESOURCES The Human Resources department provides core administrative services which support all employees through close coordination with the City Manager and departments. The primary functional areas include: recruitment, position classification, compensation, employee relations, labor relations, benefit programs, risk management, occupational health, wellness programs, employee training and development, HRIS administration for the Lawson and IntelliTime, and employee recognition. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($1,429,061) ($1,546,103) ($2,158,261) ($2,133,371) Total ($1,429,061) ($1,546,103) ($2,158,261) ($2,133,371) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($1,429,061) ($1,546,103) ($2,158,261) ($2,133,371) Personnel ($852,335) ($924,448) ($1,205,460) ($1,209,350) Contractual ($558,099) ($581,363) ($923,876) ($892,221) Commodities ($18,627) ($40,292) ($28,925) ($31,800) Total ($1,429,061) ($1,546,103) ($2,158,261) ($2,133,371) Changes from 2024 Budget → Increased ClearCo contract ($65,000) → Fire Physicals increased ($78,000) → Training and Development ($60,000) → Moved .5 FTEs from General Fund to risk funds  Page 54 - 7/30 Power BI Desktop HUMAN RESOURCES Accomplishments → Implement electronic on-boarding process for new hire candidates → Restructure New Hire Orientation process Performance Measures Performance Measure 2021 2022 2023  Employee Workers' Compensation Claims Paid 1205958 1248165 1298000 Employee Health Care Claims & Administrative Fees 11984923 1253060 13221500 0 Annual Turnovers 141 180 180 Annual Retirements 35 35 45 Employees Attended Training and Education Opportunities 197 960 750 Goals → Prepare for Enterprise Resource Program conversation. Assist with the implementation with a primary focus on the employee data, position requisition and performance evaluation components of the system → Develop an improved repository for Position Descriptions → In collaboration with departments review and update position descriptions to ensure an accurate reflection of current organizational needs regarding minimum qualifications → Review and improve the position requisition process  Page 55 - 7/30 Power BI Desktop COMMUNITY ENGAGEMENT The Division of Community Engagement is devoted to empowering residents through education and neighborhood leadership development. Community Engagement works to increase dialog between local government and residents. Through these outreach programs, Community Engagement hopes to encourage all Topeka neighborhoods to take an active part in their own improvements. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($13,417) ($261,027) ($500,283) Total ($13,417) ($261,027) ($500,283) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($13,417) ($261,027) ($500,283) Personnel ($11,795) ($195,049) ($365,058) Contractual ($1,510) ($58,629) ($127,475) Commodities ($112) ($7,350) ($7,750) Total ($13,417) ($261,027) ($500,283) Changes from 2024 Budget → Additional neighborhood support budgeted for 2025 ($50,000)  Page 56 - 7/30 Power BI Desktop COMMUNITY ENGAGEMENT Accomplishments → Administered programming in low-to-moderate income neighborhoods → TSC Get Digital program: Panelist for the 2023 New Mexico Tech Summit. 60+ initiative – distributed computer devices to 786 L-M-I neighbors Connected 334 neighbors to FREE digital literacy training → Facilitated the 2024 DREAMS 3 Workshop → Keep America Beautiful Event – Coordinated a successful employee clean-up effort resulting in the removal of 4.7 tons of illegally dumped waste → Community sponsor for the 2023 Poverty Simulation Discussion Performance Measures Performance Measure 2021 2022 2023 Target # of Community Events N/A 6 4 10 # of Community partners related to community building N/A 42 48 100 # of Households that received NIA newsletters N/A 31127 31318 40000 # of Neighborhood Walk-n-Talks N/A 3 3 5 # of neighbors that received CE resource bags 3268 5000 Goals → Implement a community e-blast that will be a valuable resource, distributing quality-of-life- enhancing information directly to the recipient’s inbox → Foster inclusive participation → Strengthen community relationships → Enhance youth engagement  Page 57 - 7/30 Power BI Desktop  Page 58 - 7/30 Power BI Desktop FIRE The Fire department supplies fire and medical services throughout the City of Topeka. The Fire Administration division provides customer service and resources to support the Fire department. The City's Fire Prevention, Training, Operations, and Emergency Medical Services (EMS) divisions aid in maintaining security throughout City neighborhoods. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($31,020,024) ($32,881,490) ($36,003,280) ($38,411,729) Total ($31,020,024) ($32,881,490) ($36,003,280) ($38,411,729) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($31,020,024) ($32,881,490) ($36,003,280) ($38,411,729) Personnel ($27,601,507) ($29,391,949) ($31,696,624) ($33,789,909) Debt ($191,909) ($200,494) ($183,583) $0 Contractual ($2,227,020) ($2,457,564) ($3,186,222) ($3,558,221) Commodities ($999,587) ($822,255) ($829,350) ($993,600) Capital Outlay $0 ($9,228) ($107,500) ($70,000) Total ($31,020,024) ($32,881,490) ($36,003,280) ($38,411,729) Changes from 2024 Budget → Radio lease was paid of early with use of Unassigned Reserve fund which is why debt decreased → Education/Travel increased ($31,000) → Maintenance of equipment ($50,000) → Office computers equipment ($13,000) → Uniforms ($70,000) → Protective Gear ($25,000) → Repair Parts ($17,500)  Page 59 - 7/30 Power BI Desktop FIRE Accomplishments Fire Administration → Assisted with review of TFD budget structure and made suggestions for more accurate tracking of budgetary resources. → Assist City Administration with successful completion of bargaining unit contract negotiations. → Completed ISO evaluation process with overall score improvement of 5 points → Continued review of all TFD policies and procedures in Lexipol software system to increase overall department efficiencies. → Completed installation of new alerting systems in all TFD stations → Developed plans for remodel and update of fire station 9 Fire Prevention: Inspections and Investigations → Implemented new fire inspections software system. → Designed and implemented a new burn permit process that allows for more rapid approval and delivery of burn permits utilizing less staff time. → Took over fuel station inspections from the state fire marshal → Inspected all food trucks with a city license → In conjunction with the Property Maintenance Division began joint fire inspections of Apartments buildings with interior exits. → Successfully completed inspection of all fireworks stands. o Hired new Fire Investigator and enrolled him in the Topeka Police Department Academy to complete necessary Law Enforcement Training → Became members of the Northeast Kansas Multi-County Arson Taskforce Fire Prevention: Public Education → Delivered an updated annual Citizen’s Academy → Assisted with Camp Courage → Completed fire education programs in most 501 schools → Recorded fireworks safety videos with the Kansas Fireworks Association for statewide distribution Training Division → 16 personnel trained and certified as Hazardous Materials Technicians → 15 new firefighters graduated from recruit academy → Established improved method for evaluating recruits’ proficiency with firefighting skills during the recruit academy → Improved Training score used to determine ISO rating → Implemented and provided training to all personnel on our new Fire/EMS reporting system (Emergency Networking) Fire Operations: Suppression → Delivery of two new fire apparatus → Reduction in total number fire related deaths → Conducted Officer Development Program (ODP) for 15 personnel → Certified 2 additional instructors, as well as 15 additional personnel in Blue Card Incident Command Management System → Reduced the absenteeism rate of TFD personnel EMS Division EMS Division → Completed AEMT training for 7 personnel, and EMT training for 4 new recruits → Work started with I.T. to build QA/QI database → Joint QA/Qi process with AMR → 7 personnel trained as American Heart Association ACLS and/or BLS instructors → Started additional quarterly training for our ALS personnel  Page 60 - 7/30 Power BI Desktop FIRE Performance Measures Performance Measure 2021 2022 2023 Target  Average “chute time” of TFD units to emergent calls of all types N/A New 96 seconds 90 Measure seconds Average “response time” of TFD units to emergent calls of all N/A New 322 seconds 240 types Measure seconds Average response time of TFD units to emergent level BLS calls 374 305 285 seconds 285 seconds seconds seconds Citizen's Academy 20 20 Clearance rate of arson cases investigated within the city N/A New 0.27 0.4 Measure Completion of TFD recruit academy for new hires 14 15 19 18 Number of arson fires within the city 85 51 44 35 Number of duty related injuries to suppression personnel N/A 30 19 0 Number of investigation personnel with law enforcement 1 2 3 4 certification Number of personnel certified to the AEMT and/or Paramedic N/A 21 27 27 level Number of recertification hours completed for EMS certifications 3046 3730 4547 4000 for TFD personnel Number of requests for fire extinguisher training within the 0 2 17 25 community Number of USD 501 schools receiving fire safety program 2 4 17 15 education Personnel in the Officer Development Program 0 15 15 15 Successful completion of all plans reviews in accordance with 685 569 778 575 time constraints established as part of overall city review Total number of fatalities related to fires N/A 6 4 0 Total number of inspections in apartment buildings 321 307 143 150 Total Number of Training Hours Delivered 59012 58372 60486 60000 Total response time of less than 480 seconds to Delta/Echo ALS N/A New N/A >90% level calls Measure Total time to start emergency treatment from dispatch time N/A New In Development Measure Total time to start treatment from dispatch time N/A New In Development Measure  Page 61 - 7/30 Power BI Desktop FIRE Goals Fire Administration → Finalize the review of all TFD policies and procedures through the Lexipol software system to increase overall department efficiencies → Transition to Emergency Networking reporting software for the utilization of their inventory program for more accurate tracking of the age and location of specific items → Assist with other city departments in the transition of various new software being implemented → Complete manufacturing process and delivery of multiple fire apparatus → Complete remodel of fire station 9 → Continue recruiting and retention efforts to ensure a workforce more reflective of the community as a whole. Fire Prevention: Inspections and Investigations → Inspect 90+% of apartments with interior/common corridors → Inspect 95% of all assembly occupancies with an occupant load of >300 → Inspect 50% of assembly occupancies >50 → Permit all mobile food vendors operating within city limits → Implement Permitting and Plan Review Module for precise tracking and validation → Inspect 100% of MOU list for OSFM → Reduce the total number of arson fires within the city → Clearance rate of 40% for arson fires within the city → Complete new fire investigator training Fire Prevention: Public Education → Completion of an annual Citizens’ Academy → Completion of fire safety program in all USD 501 elementary schools. → Implement new fire extinguisher trainer system → Completion of all requests for fire extinguisher training within the city. Training Division → Provide training required to meet ISO standards → Provide education hours to all personnel required to meet EMS continuing education requirements of the Board of EMS → Train additional recruit firefighters → Continue to increase hands-on training to TFD personnel (both fire and EMS training) → Continue development of two new Training Officers Fire Operations: Suppression → Decrease average response time of TFD units to emergent calls of all types. → Reduce total number of fatalities related to fires to 0. → Reduce number of duty related injuries to fire personnel. → Reduce average “turn-out time” (out of the station) of TFD units to emergent calls of all types. → Increase number of TFD personnel certified in Blue Card Incident Management System. → Delivery of Camp Courage. → Delivery of Officer Development Program ODP EMS Division → Increase number of current fire companies to ALS response level → Work with local hospitals to develop patient outcomes section in Emergency Networking → Improve management and tracking of EMS equipment and supplies → Continue working to establish tracking benchmarks associated with cardiac arrest calls Start tracking program for the following in cardiac arrest calls Time unit dispatched Time CPR started Time first defibrillation delivered Return of spontaneous circulation (ROSC)  Page 62 - 7/30 Power BI Desktop  Page 63 - 7/30 Power BI Desktop INFORMATION TECHNOLOGY The Information Technology Department delivers information technology services to all City departments. The IT Department contains three divisions: Business Systems, Computing, and Telecommunications. The IT Business Systems consists of back-end support, application implementation, data analytics, and web development. The IT Computing division consists of data networking services, computer systems and help desk support services, server and network storage systems, and information security systems. The IT Telecommunications Program consists of four primary services that include outside plant fiber optic system, structured cabling services, leased telephone circuit services, and telephone system services. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  613 - Information Technology ($4,636,382) ($5,292,172) ($5,970,730) ($6,734,468) Total ($4,636,382) ($5,292,172) ($5,970,730) ($6,734,468) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($4,636,382) ($5,292,172) ($5,970,730) ($6,734,468) Personnel ($1,888,085) ($2,075,887) ($2,822,067) ($3,158,763) Other Payments ($0) $0 Debt ($413,089) Contractual ($2,287,118) ($3,146,743) ($3,071,025) ($3,499,645) Commodities ($48,090) ($22,641) ($77,638) ($76,060) Capital Outlay ($46,902) $0 Total ($4,636,382) ($5,292,172) ($5,970,730) ($6,734,468) Changes from 2024 Budget → Prices in technology have increased computer cost 25% over the last 18 months ($400,000)  Page 64 - 7/30 Power BI Desktop INFORMATION TECHNOLOGY Accomplishments → Successfully completed the integration of the Technical Support Group division into the IT department → Continually support City staff with technology issues as they arose → Provided continual telecommunications service to City departments throughout the HVAC relocation project. → Successfully worked with staff to resolve citizen SeeClickFix tickets Performance Measures Performance Measure 2021 2022 2023 Target  Complete migration to OneDrive N/A N/A In Development ERP Implementation Plan Document creation N/A N/A In Development Number of support tickets resolved N/A N/A In Development Published IT Department Strategic Plan N/A N/A In Development Goals → Continue upgrades of GIS software and maps to increase capability of decision making for infrastructure projects within the city → Continue migration to the new Microsoft environment for Microsoft applications utilized by city staff in all areas of the city → Continue to migrate required retention of data in on-premises file storage (to OneDrive) → Continue with refining our continuity of operations, disaster recovery and security approaches → Continue implementation of ERP/Work Order software → Continue to modernize data tracking and reporting systems for support to end users → Update the long-term IT Strategic Plan with short and long-term objectives that address the vision of the city and describes the desired outcomes of the IT Department → Continue to evaluate and gain efficiencies, address the diverse community and staff needs, consider, cost controls, limited staffing, and best practices from city governments in all facets of data management, infrastructure, application management/development, security, and accessibility  Page 65 - 7/30 Power BI Desktop  Page 66 - 7/30 Power BI Desktop PLANNING & DEVELOPMENT The Planning & Development department includes the Planning, Development Services, and Housing Services divisions and supports the land development and shelter needs of the community. The Planning division is made up of three functions: comprehensive planning, current planning, and transportation planning. The Development Services division includes three functional areas: permits, inspections, and licensing. The Housing Services division includes housing development, homeless programs, and social services. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   101 - General Fund ($2,681,102) ($2,749,575) ($3,838,884) ($4,298,712) Planning - Development ($1,861,914) ($1,826,603) ($2,243,244) ($2,347,332) Services Planning Department ($819,187) ($917,656) ($1,250,999) ($1,382,033) Housing Division ($5,316) ($344,642) ($569,348) Total ($2,681,102) ($2,749,575) ($3,838,884) ($4,298,712) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($2,681,102) ($2,749,575) ($3,838,884) ($4,298,712) Personnel ($2,166,087) ($2,406,747) ($3,259,323) ($3,545,501) Contractual ($486,300) ($315,797) ($548,431) ($603,382) Commodities ($28,715) ($27,031) ($31,130) ($31,900) Capital Outlay ($117,929) Total ($2,681,102) ($2,749,575) ($3,838,884) ($4,298,712) Changes from 2024 Budget → No material changes for 2025 budget.  Page 67 - 7/30 Power BI Desktop PLANNING & DEVELOPMENT Accomplishments → Expanded the Equity.Access.Shelter program to include a Housing Navigator and improved data entry in the HMIS system allowing the use of coordinated entry for services. → Completed Accessory Dwelling Unit text amendment → Completed updates to the Neighborhood Health Map and the Neighborhood Revitalization Plan → Completed zoning code amendments related to incentivizing attainable housing projects → Maintained 99% on inspection completed as scheduled → Adopted the 2021 International Residential Code Performance Measures Performance Measure 2021 2022 2023 Target  Weatherization - number of homes 9 20 28 30 Voluntary Demolition - number of homes 5 1 1 5 TOTO- Number of newly owned homes receiving rehab 4 6 6 10 Shelter Plus Care- Households served 330 530 430 400 Rapid Rehousing - Households served 186 53 36 40 Property Code Repairs - number of homes 16 16 24 12 Number of renters receiving deposit assistance 60 71 53 50 Neighborhoods and Properties Surveyed and Adopted as 215 150 65 169 Historic Districts or Neighborhood Conservation Districts (NCD) Miles of Sidewalks 714 726 747 750 Miles of Separated Bikeways 25 28 32 45 Miles of Bikeways 76 79 97 105 Major Rehab - number of homes 1 1 3 9 Infill - number of new duplexes for rentals 1 1 1 1 Homelessness Prevention- Households served 282 69 65 75 Exterior Rehab - number of homes 1 1 1 5 Emergency Rehab - number of homes 32 42 50 55 Credit Counseling - number of households served 145 156 156 200 CHDO - number of new duplexes for rentals 2 2 3 1 Cases closed at violation N/A 14 27 21 Cases closed at courtesy N/A 34 58 46 Cases closed at court N/A 1 0 3 Accessibility modifications - number of homes 31 25 26 25  Page 68 - 7/30 Power BI Desktop PLANNING & DEVELOPMENT Goals → Transition EAS to Built for Zero → Implement the findings of the Homeless Innovation Project → Complete additional Missing Middle text amendments to the zoning code → Begin implementing projects associated with the Safe Routes to School Plan → Implement 2-year licensing → Staff trade boards to full capacity → Adopt the 2024 international building code, uniform plumbing code, and uniform mechanical code  Page 69 - 7/30 Power BI Desktop  Page 70 - 7/30 Power BI Desktop POLICE The Police department maintains safety and prevents criminal activity throughout the City of Topeka. The Police department’s Executive Bureau maintains the overall integrity and security of the department. The department also runs several other divisions including Criminal Investigation, Field Operations, Community Outreach, and Property Maintenance. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   101 - General Fund ($40,570,883) ($45,317,430) ($49,877,076) ($58,369,406) Police Department ($38,330,239) ($42,942,799) ($47,392,888) ($55,599,702) Neighborhood Relations/Code ($2,240,644) ($2,374,631) ($2,484,187) ($2,769,704) Enforcement Total ($40,570,883) ($45,317,430) ($49,877,076) ($58,369,406) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($40,570,883) ($45,317,430) ($49,877,076) ($58,369,406) Personnel ($33,423,832) ($37,108,610) ($40,679,515) ($48,066,100) Contractual ($5,240,624) ($5,308,970) ($6,365,121) ($6,911,751) Commodities ($1,445,353) ($2,131,893) ($2,253,199) ($2,408,068) Capital Outlay ($461,074) ($767,958) ($579,240) ($983,487) Total ($40,570,883) ($45,317,430) ($49,877,076) ($58,369,406) Changes from 2024 Budget → Increase in contract with VALEO for Behavioral Health Unit ($60,000) → Commodities increased to cover Axon Camera/Taser upgrade (105,000) → Capital Outlay purchases to include 12 Front Line Vehicles, 2 Animal Control Trucks, and 2 Detective Vehicles ($300,000) → Fuel Increase ($17,000) → Personnel Increase is based off the current status of the FOP Contract  Page 71 - 7/30 Power BI Desktop POLICE Accomplishments → Successful implementation of Kansas River Bank Clean up. → Expanded community partnerships through Topeka Civic Theater Public Safety Team Summer Camp Scholarship. → Transition to Interim Police Chief. → Exceeded the national homicide clearance rate. → Implemented innovative recruitment strategies for new recruits and lateral transfers. → Acquired new incident command trailer after nearly a two-year project. Performance Measures Performance Measure 2021 2022 2023 Target  Attendance of Commanders at community meetings 198 454 640 600 Burglary cases cleared (%) 11 12 12 N/A Homicide cases cleared (%) 93 78 80 N/A Number of abatements 1115 970 979 1200 Number of calls for service 86646 84716 88024 N/A Number of calls for service - Animal Control 4112 4890 5040 N/A Number of cases presented to the grand jury 271 836 735 N/A Number of City ID’s issued N/A 630 997 1000 Number of criminal cases referred to the City Attorney’s Office 427 262 388 400 Number of fatality accidents 15 7 7 N/A Number of firearms test fired 530 570 531 N/A Number of hiring/testing opportunities 18 25 40 45 Number of inspections 16406 32072 28552 26000 Number of investigative reports processed 90623 90457 97531 95000 Number of mental health service calls responded to 1844 1525 1616 N/A Number of NIBIN leads 87 138 331 N/A Number of non-fatality accidents 2857 3322 3489 N/A Number of victims served by the in house advocate 3357 2451 3404 N/A Number of volunteer hours 6095.5 6772.95 6694.25 7000  Page 72 - 7/30 Power BI Desktop POLICE Goals → Expand investigative capabilities through the use of NIBIN technology → Meet or exceed the national homicide clearance rate → Decrease vacancies in sworn personnel through innovative recruitment and retention efforts → Increase investigative abilities through partnership with the Real Time Crime Center → Expand investigative capabilities through the expansion of the UAS program → Continue to grow community partnerships through direct involvement on board and program representation  Page 73 - 7/30 Power BI Desktop  Page 74 - 7/30 Power BI Desktop PUBLIC WORKS The Public Works department runs several divisions to help maintain and construct infrastructure in the City. The Administration division operates and maintains the City's infrastructure including streets, parking, traffic signals, signs and markings, forestry, bridges, city facilities, and fleet services. The Engineering division reviews and administers all public street improvement projects, inspects work performed in each public right-of-way, maintains and controls all survey data within the city, and manages the city bridge inspection and maintenance program. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  101 - General Fund ($7,113,162) ($6,790,654) ($8,335,471) ($8,880,728) 275 - 0.5% Sales Tax (Jedo Proj) ($6,481,591) ($7,356,405) ($15,244,820) ($9,798,500) 276 - Federal Funds Exchange ($2,855,342) ($499,400) ($3,750,000) ($2,215,000) 291 - Special Street Repair ($5,182,332) ($6,165,267) ($8,208,806) ($8,273,652) 292 - Sales Tax Street Maint ($8,986,051) ($17,440,245) ($32,660,128) ($31,122,760) 601 - Public Parking ($2,647,479) ($2,903,549) ($3,079,418) ($2,805,138) 614 - Fleet Management ($2,173,652) ($2,503,097) ($3,934,274) ($3,675,557) 615 - Facilities Operations ($4,492,786) ($3,056,947) ($3,657,295) ($3,519,166) Total ($39,932,395) ($46,715,564) ($78,870,211) ($70,290,502) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($39,932,395) ($46,715,564) ($78,870,211) ($70,290,502) Personnel ($9,627,985) ($10,929,507) ($12,772,627) ($13,473,813) Other Payments ($1,667,998) $10,409 ($13,750,000) ($5,175,500) Debt ($635,269) ($846,223) ($815,622) ($620,603) Contractual ($26,079,662) ($33,322,388) ($46,233,796) ($47,798,762) Commodities ($1,751,927) ($1,302,095) ($3,805,120) ($2,209,274) Capital Outlay ($169,554) ($325,760) ($1,493,046) ($1,012,550) Total ($39,932,395) ($46,715,564) ($78,870,211) ($70,290,502)  Page 75 - 7/30 Power BI Desktop PUBLIC WORKS Changes from 2024 Budget General Fund → Increase in $600,000 in engineering consultant fees Countywide Half-Cent Sales Tax (JEDO) → With the 17th Street Project being pushed out projected expenses for FY25 have decreased ($1,500,000) Federal Funds Exchange → Increase in FFE funded projects ($575,000) Special Street Repair → Increase in construction services ($100,000) Citywide Half-Cent Sales Tax → Spending reflect CIP Authority Fleet → No material changes Facilities → No material changes Accomplishments Transportation Operations → Updated the 8th Street corridor from Topeka Blvd to Madison with pedestrian actuated intersections → Implemented pilot solar street light program → Reached full staffing capacity for street maintenance → Introduced into practice applying brine mix for winter weather events → Maintained 80% completion rate of forestry work orders within a 90-day window → Arbor Day planting with Governor and Kansas Arborist Association Facilities → Completed City Hall Boiler conversion and TPAC air handling unit and continue to work on HVAC replacement → Replaced various mechanical features at the Law Enforcement Center and Fire Department Facilities → Replaced roofs at Fire Stations 4 and 7 and the Water Distribution Building Fleet → Delivered reports on vehicle and equipment asset management → Achieved nearly full staffing → Year to date (6/13/24) value of surplus items sold on Govdeals.com was $82,344 Parking → Repaired/replaced lighting in parking garages → Increased adoption of app based pay to 38.2% → ADA accessible parking and door openers installed at Coronado Garage  Page 76 - 7/30 Power BI Desktop PUBLIC WORKS Goals Transportation Operations → Implement an asset/GIS based program → Assist with the safe route to school program to include the upgrade of all school flashers and signage to meet the latest industry standards. → Upgrade street maintenance fleet and other equipment → Initiate new training program for motor grader and paver → Continue Tree City USA recognition → Develop tree planting plan and funding source Facilities → Complete TPAC HVAC replacement → Improve accessibility of City facilities Fleet → Increase enrollment in the City's vehicle and equipment replacement fund → Prepare Light Duty Fleet Shop for transition to next location → Maintain fleet readiness above 90% Parking → Modernize garages through the ongoing repair program and utilize new technologies → Improve financial sustainability through increasing occupancy and reducing past due accounts → Improve and maintain customer service Performance Measures Performance Measure 2021 2022 2023 Target  # of Crosswalks converted per year N/A 50 50 54 Average Age of Asset N/A 9.55 years 8.63 3-5 years years Crack Sealing Linear Feet 118200 129000 100195 130000 Number of Alleys Maintained 369 220 277 300 (blocks) Number of Emergency Work Orders N/A 410 537 400 Number of Long Lines Marked per N/A 285 285 285 Year Number of Miles Aggregate Alley 40 23 29 40 Maintained  Page 77 - 7/30 Power BI Desktop PUBLIC WORKS Performance Measures Continued Performance Measure 2021 2022 2023 Target  Number of Non-Emergency Work N/A 778 1148 1000 Orders Number of Potholes Filled 27088 33332 36580 30000 Number of scheduled maintenance 265 443 443 440 work orders Number of scheduled maintenance N/A 242 242 231 work orders Number of Signs Installed per Year 1327 1250 1250 1200 Number of trees pruned or raised 1500 1000 1216 1100 Number of trees removed 312 300 320 300 Number of Winter Weather Events 11 13 4 5 Managed Number of Work Orders 57 80 25 25 Number of Work Orders N/A 79 79 N/A Preventative Maintenance vs. N/A 75% (CM) 25% 75% (PM) 25% (CM) Corrective Maintenance (%) (PM) Preventative vs. Corrective 40 PM/60 34 PM/66CM 39 PM/61 80 PM/20 CM Maintenance (%) CM CM Project Closeout within 30 days 1 Signalized Intersections Replaced 3 3 3 3 Street Sweeping Lane Miles 3735 4305 3081 4300 Streetlight Outage Complaint N/A 66 66 50 Tons of Bulk Deicing Material 2260 4030 1284 4000 Vehicle Availability 0.946 0.9457 0.9229 >90 Work Order Completion Rate within N/A 81.9 84.2 80 90 days  Page 78 - 7/30 Power BI Desktop  Page 79 - 7/30 Power BI Desktop WATER The Water Utility produces our community's safe drinking water and manages all operations and maintenance of the water system in order to supply water to Topeka, Shawnee County, and surrounding areas. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  621 - Water Utility ($41,138,970) ($40,916,874) ($52,593,962) ($56,528,377) Total ($41,138,970) ($40,916,874) ($52,593,962) ($56,528,377) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($41,138,970) ($40,916,874) ($52,593,962) ($56,528,377) Personnel ($7,860,171) ($8,444,351) ($10,892,607) ($11,604,432) Other Payments ($34,842) ($4,157) ($9,124,425) ($8,007,100) Debt ($13,741,622) ($11,280,698) ($10,704,226) ($13,592,479) Contractual ($11,871,956) ($11,633,998) ($12,284,960) ($12,816,876) Commodities ($7,630,379) ($9,553,671) ($9,187,745) ($10,107,490) Capital Outlay ($400,000) ($400,000) Total ($41,138,970) ($40,916,874) ($52,593,962) ($56,528,377) Changes from 2024 Budget → Commodities budget increase of approximately 10% is driven by an increase in water quality testing and inflation in prices of lab supplies and materials used for water treatment and distribution. ($1,100,000) → Debt and Other Payments budgets are linked to existing debt, anticipated debt service revenue bonds, and capital cash transfers ($2,800,000)  Page 80 - 7/30 Power BI Desktop WATER Accomplishments *(2024 metrics are through June 30, 2024) Water main breaks repaired → 2023 - 680 → 2024* - 286 YTD → Meet or exceeded all KDHE requirements for safe, clean drinking water ; Completed five of the recommended Risk & Resiliency improvements → Zero findings on 2023 financial audit → 14,351 LF of water mains replaced or rehabilitated in 2023 including: SW Gage Blvd from SW 10 St to SW Huntoon St SW 21 from SW Washburn Ave to SW Fillmore St 9,473 LF of water main replaced or rehabilitated in 2024* YTD Customer Service → 2023 Customers Assisted: Answered 120,362 calls to 368-3111 Assisted 31,215 walk-in customers at City Express Responded to 4,042 on-line inquiries → 2024* Customers Assisted - YTD Answered 62,690* calls to 368-3111 Assisted 15,116* walk-in customers at City Express Responded to 4,603* on-line inquiries → Maintained improved Call Center service level Meter Services: → Service Orders: 2023 - 50,696 complete 2024* - 22,661 completed YTD → Water Meter Exchanges 2023 – 7,299 completed 2024* – 980 completed YTD Utility Billing → Utility Bills Generated for City Utilities & SNCO Solid Waste 2023 - 734,263 bills generated 2024* - 375,940 generated YTD → 4.3% increase in paperless customer accounts in 2023  Page 81 - 7/30 Power BI Desktop WATER Performance Measures Performance Measure 2021 2022 2023 Target  Accounts Receivable invoices paid N/A New Measure 100 95 in timely manner according to City policy (%) Average AMI reading captured N/A New Measure 52573 N/A Average gallons of water distributed 21.35 23.63 MG/day 24.42 N/A daily MG/day MG/day Billing accuracy, as a percentage 0.0215 0.0223 0.023 0.05 Call Center Service Level (%) 77.4 71.7 74.25 90 Drinking water compliance rate 100 100 100 100 Highest number of gallons of water 34.77 36.77 MG 37.82 N/A distributed MG MG Length of time to repair water main N/A 5 5.5 <5 breaks (hours) Linear Feet of sanitary sewer mains 16430 18368 5630 17000 replaced or rehabilitated per year Linear Feet of storm sewer mains 16430 3009 12749 8000 replaced or rehabilitated per year Linear Feet of water mains replaced 9283 14610 14531 12000 or rehabilitated per year Number of bills generated 711548 731238 734263 730000 Number of calls received 121461 112928 120362 N/A Number of hydrants receiving 419 40 3 1000 preventative maintenance Number of large meters tested N/A New Measure 3 In Development Number of meters replaced 11431 10126 7299 10800 Number of paper suppressed N/A New Measure 24346 In Development accounts Number of payments processed via N/A New Measure 47855 N/A CSR Number of SCADA staff call back N/A 21 47 N/A events Number of service orders N/A 61839 59382 60000 completed Number of skipped meter readings 1308 928 511 850 Number of valves receiving 1041 32 3 1500 preventative maintenance  Page 82 - 7/30 Power BI Desktop WATER Performance Measures Performance Measure 2021 2022 2023 Target  Number of walk-in customers 34889 33202 31215 N/A Purchasing card transactions N/A New Measure 100 95 approved and closed according to City policy (%) Remote site communications up N/A New Measure 99.95 100 time (percentage) Goals Begin Water Treatment Plant Rehabilitation projects: → West Intake Rehabilitation Construction → Chemical Building Rehabilitation Construction → East Plant Basin Rehabilitation Design → Begin design stage of painting Quincy Water tower → Meet or exceeded all KDHE requirements for safe, clean drinking water → Improve time required to repair broken water mains to 5 hours or less → Resume preventative maintenance for hydrants and valves Complete ongoing meter exchange program → 1,534 remaining to exchange Complete water main replacement or rehabilitation projects at: → SW Randolph Ave from SW 22nd St. to SW 24th St. → SW Moundview → SW Stoneybrook → Montara Neighborhood Phase I → SW Boswell → Gemini & Aries Customer Service: → Increase electronic customer communication by 3% over prior year → Improve and maintain Call Center service level Meter Services: → Complete ongoing meter exchange program → Test 7 large meters Utility Billing: → Increase paperless customer accounts by 2% over prior year → Maintain billing accuracy rate of at least 99.95% → Increase proactive customer contact regarding continuous consumption/ possible leak event by 3% over prior year  Page 83 - 7/30 Power BI Desktop STORMWATER The Stormwater Utility operates and maintains the City's flood protection and drainage systems. Services of the Stormwater Utility are primarily managed by the Water Pollution Control division. Services include stormwater collection system maintenance, levee system operations and maintenance, and best management practices (BMP). Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  623 - Stormwater Utility ($6,701,741) ($7,121,712) ($13,708,172) ($12,727,220) Total ($6,701,741) ($7,121,712) ($13,708,172) ($12,727,220) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($6,701,741) ($7,121,712) ($13,708,172) ($12,727,220) Personnel ($1,487,041) ($1,765,598) ($2,347,212) ($2,453,053) Other Payments ($6,275,991) ($4,786,200) Debt ($2,285,765) ($1,910,144) ($2,188,192) ($2,567,519) Contractual ($2,646,036) ($3,132,486) ($2,323,441) ($2,361,487) Commodities ($254,352) ($313,485) ($223,335) ($258,961) Capital Outlay ($28,547) ($350,000) ($300,000) Total ($6,701,741) ($7,121,712) ($13,708,172) ($12,727,220) Changes from 2024 Budget → Debt and Other Payments budgets are linked to existing debt, anticipated debt service revenue bonds, and capital cash transfers ($379,000) → Commodities increase ($35,000)  Page 84 - 7/30 Power BI Desktop STORMWATER Accomplishments *(2024 metrics are through June 30, 2024) → 71,262 LF of Storm Sewer pipes cleaned in 2023 2024* - 2,623 LF YTD → 8,676 Stormwater Inlets cleaned and inspected in 2023 2024* - 3,227 YTD → 12,749 LF of Stormwater mains replaced or rehabilitated in 2023 2024* - 1,722 LF YTD Performance measures for 2024 are on track to be met: → Mowing of levees to control unwanted vegetation → Conducting 130 outfall inspections → Conducting four controlled burns → Participating in four public involvement events → Coordinate one public event → Collect 12 bi-weekly stream samples for detecting illicit discharge → Annual and bi-annual inspections of ditches and channels → Annual maintenance and exercising of levee sluice gates, and relief wells Performance Measures Performance Measure 2021 2022 2023 Target  Completed Outfall Inspections N/A 113 130 100 Controlled Burns Conducted N/A 2 3 3 Erosion & Sediment Control N/A 339 422 400 Submittals Reviewed Linear feet of storm sewer mains 112710 43225 71262 100000 cleaned Number of storm sewer inlets 13401 14607 8676 6572 inspected and cleaning Percentage of Levee maintenance 100 100 100 100 and exercising of levee sluice gates, and relief wells completed Stream Samples Collected N/A 23 25 12  Page 85 - 7/30 Power BI Desktop STORMWATER Goals → Meet 2025 Performance Metrics → Conduct 130 outfall inspections → Conduct four controlled burns → Participate in four public involvement events, such as trash cleanup, citizen’s academy, etc. and coordinate one → Apply for grants to assist with EFS projects and operations  Page 86 - 7/30 Power BI Desktop WASTEWATER The Wastewater Utility collects and treats wastewater at three treatment plants to protect the health and safety of our community. Services of the Wastewater Utility are primarily managed by the Water Pollution Control division. Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  625 - Wastewater Fund ($28,346,554) ($28,700,292) ($45,867,083) ($41,111,308) Total ($28,346,554) ($28,700,292) ($45,867,083) ($41,111,308) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($28,346,554) ($28,700,292) ($45,867,083) ($41,111,308) Personnel ($4,811,924) ($5,401,479) ($6,397,876) ($6,959,796) Other Payments ($31,989) ($32,894) ($17,915,584) ($7,864,110) Debt ($9,461,463) ($8,568,417) ($8,813,347) ($11,724,199) Contractual ($12,228,480) ($12,595,048) ($10,366,591) ($11,673,653) Commodities ($1,812,698) ($2,102,454) ($2,073,685) ($2,539,551) Capital Outlay ($300,000) ($350,000) Total ($28,346,554) ($28,700,292) ($45,867,083) ($41,111,308) Changes from 2024 Budget → Increase of approximately 13% in the contractual budget and 22%increase in commodities for wastewater are a result of shifting of WPC SCADA operations from the Capital Improvement Program to the operations budget and transitioning to a predictive budgeting practice for Shawnee County Wastewater Treatment based on historical costs. Shawnee County expenses are billed back to the County.  Page 87 - 7/30 Power BI Desktop WASTEWATER Accomplishments *(2024 metrics are through June 30, 2024) → Sanitary Sewer mains cleaned 2023 - 813,927 LF 2024* - 560,220 LF YTD → Sanitary Sewer mains replaced or rehabilitated 12,749 LF in 2023 → Televise sanitary sewer mains for current condition → Increased biosolids processing by 21% → Increased land application by 33% → Maintained Compliance with City NPDES Permit requirements → Adhered to State and Federal regulations and The Clean Water Act, regarding the treatment and release of wastewater → Completed the change of controllers at 31 Wastewater Stations → Replaced controllers at the Sherwood Wastewater Plant → Reduced calls regarding wastewater odor by 12% Performance Measures Performance Measure 2021 2022 2023 Target  Linear footage of 6” to 15” gravity 1.13 974949 813927 1.12 million mains cleaned million Number of bypass events over 8 11 4 1 0 hours without secondary treatment Number of gallons of wastewater 6.9 billion 6.6 billion 5.2 billon N/A treated Number of occurrences resulting in 10 20 4 0 Notice of Violation Response time to customer calls 97 99.5 98 100 The number of system back-up calls N/A New Measure 210 N/A  Page 88 - 7/30 Power BI Desktop WASTEWATER Goals → Rehabilitation of the Grant Jefferson and Shunga Pump Stations & Force Mains → Complete Plant modifications at North Topeka Wastewater Treatment Plant → Increase biosolids processing by 7% → Increase land application by 12% → Maintain Compliance with City NPDES Permit requirements → Adhere to State and Federal regulations and The Clean Water Act, regarding the treatment and release of wastewater →Reduce calls regarding wastewater odor by 8%  Page 89 - 7/30 Power BI Desktop MISC. NON-DEPARTMENTAL The Non-Departmental budget within the City's General Fund exists primarily to post expenses that are citywide in nature and not generated through the actions of a specific department Department Budget History Fund Search 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   101 - General Fund ($10,310,127) ($5,032,312) ($4,083,688) ($3,876,900) Prisoner Care ($759,963) ($945,977) ($800,000) ($1,100,000) Social Service Grants ($596,135) ($546,708) ($752,379) ($752,500) Topeka Performance Center ($240,284) ($404,340) ($718,561) ($721,860) Non Departmental - Hotel ($691,691) ($425,000) Misc. Non - Departmental ($8,016,049) ($2,181,061) ($1,337,748) ($402,530) Cemeteries ($369,696) ($222,535) ($295,000) ($295,000) Franchise Fee Program ($100,000) ($100,000) ($180,000) ($180,010) Equipment & Improv Nondept ($228,000) $60,000 Total ($10,310,127) ($5,032,312) ($4,083,688) ($3,876,900) Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Expenses ($10,310,127) ($5,032,312) ($4,083,688) ($3,876,900) Personnel $1,774,863 $3,154,048 Capital Outlay ($516,702) ($101,392) $0 Other Payments ($5,981,189) ($239,630) ($1,600,000) ($232,000) Commodities ($2,559) ($313,539) ($425,000) Contractual ($3,809,677) ($4,377,750) ($4,258,551) ($6,373,948) Total ($10,310,127) ($5,032,312) ($4,083,688) ($3,876,900) Changes from 2024 Budget → See next page for itemized list of expenses for FY2025  Page 90 - 7/30 Power BI Desktop MISC. NON-DEPARTMENTAL Itemized List of 2025 Non-Departmental Expenses Below are list of material expenditures in the Misc. Non-Departmental Expense Budget: → Cemeteries Contract: $295,000 → TPAC Contract: $150,000 → Franchise Fees Rebate with CRC: $180,010 → Social Service Grants with United Way Administration: $470,000 → Safe Streets: $61,000 → Kansas Children's Services: $60,000 → YWCA Northeast Kansas: $20,000 → Housing & Credit Counseling: $57,000 → SAVE: $75,000 → SNCO Prisoner Care: $1,100,000 → Hotel Operating Expenses: $425,000 → Arts Connect: $30,000 → Downtown Topeka Redevelopment Grant: $150,000 → NOTO Funding: $50,000 → Pocket Park Contract & Downtown Topeka Foundation Contract: $102,350 → SAAS Fees: $700,000 → Eviction Defense Contract: $90,000 → Property Tax Rebate Program: $300,000 → Utility Rebate Program: $74,500 → WSU Fire Study: $30,000 → Lawson License: $460,000  Page 91 - 7/30 FUNDS SUMMARY  Page 92 - 7/30 Power BI Desktop  Page 93 - 7/30 Power BI Desktop 101 - GENERAL FUND The General Fund is the City of Topeka’s primary operating fund. It finances a number of departments such as City Council, Mayor, Police, Fire, Executive, Public Works, and various others. The General Fund receives the largest portion of the mill levy to support various services throughout the City. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $26,413,585 $24,102,084 $22,726,229 $22,726,230 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $105,633,153 $115,900,043 $113,631,143 $128,414,487 Sales Tax $37,623,100 $39,013,156 $42,082,474 $40,569,000 Ad Valorem Tax $30,353,728 $35,597,172 $34,956,561 $38,050,281 Franchise Fees $16,080,722 $15,228,457 $17,684,415 $14,331,161 Miscellaneous $532,879 $604,951 $314,111 $12,029,065 PILOTS $7,906,170 $7,930,388 $5,907,664 $5,937,664 Fees For Service $4,165,986 $4,378,649 $4,110,068 $4,426,854 Investments from Interest $823,131 $4,761,336 $550,000 $4,335,000 Motor Vehicle $3,014,163 $3,201,631 $3,327,645 $3,309,405 Licenses & Permits $1,627,712 $1,719,408 $1,236,488 $1,781,757 Intergovernmental Revenue $1,377,713 $1,447,474 $1,441,068 $1,492,050 Fines $1,287,105 $1,233,003 $1,235,000 $1,275,000 Municipal Court $521,067 $510,974 $488,150 $537,250 Special Assessments $319,677 $273,444 $297,500 $340,000  Expenses ($105,785,099) ($116,007,107) ($115,006,998) ($128,414,487) Debt ($324,777) ($200,494) ($183,583) $0 Other Payments ($7,861,693) ($10,994,307) ($1,600,000) ($232,100) Capital Outlay ($977,776) ($881,250) ($697,803) ($1,184,166) Commodities ($3,185,188) ($3,611,597) ($3,419,832) ($4,222,418) Contractual ($20,202,871) ($19,834,924) ($21,160,129) ($25,390,488) Personnel ($73,232,794) ($80,484,535) ($87,945,650) ($97,385,315) Total ($151,946) ($107,064) ($1,375,855) $1  Page 94 - 7/30 Power BI Desktop 101 - GENERAL FUND Material Changes from FY24 Budget to FY 2025 Budget Material Changes in Revenues → Property Valuation Increases are increasing at slower rate then in previous budgets: 2022 – 3.77% over 2021 2023 – 8.78% over 2022 2024 – 4.59% over 2023 → General Fund Sales Tax Collections through 5 months are 1.70% in FY24 vs. FY23: 2022 – $14,725,090 2023 – $15,907,955 (Increase of 8.03% to 2022) 2024 – $16,177,677 (Increase of 1.70% to 2023) → Franchise Fees are decreasing from prior years: 2022 – $16,080,722 2023 – $15,228,457 (5.3% Decrease from 2022) 2024 – Preliminary Projections $14,801,063 Material Changes in Expenses → Personnel Expense Increases = +$9,215,725 → Hotel Operating Loss = +$425,000 → SNCO Inmate Fees = +$300,000 → SAAS Fees = +$700,000 → Vehicle Requests = +$486,363 → Engineering = +$600,000  Page 95 - 7/30 Power BI Desktop 102 - UNASSIGNED RESERVE FUND The City shall maintain a minimum unassigned fund balance equal to fifteen percent (15%) of the General Fund revenues and a target unassigned fund balance of twenty percent (20%) of the General Fund revenues. In the event that the unassigned fund balance exceeds twenty percent (20%) at the end of the fiscal year, those excess funds shall be moved to the Unassigned Reserve Fund. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $15,374,383 $15,374,383 $0 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $11,706,274 $0 Miscellaneous $11,706,274 $0  Expenses ($15,374,383) Other Payments ($15,374,383) Total $11,706,274 ($15,374,383) Notable Information → The City plans on using unassigned reserves to supplement the general fund operating budget for FY25 ; if the City raised the mill levy by1 it would leave $ in the unassigned reserve $763,000 if the City kept a 20% fund balance  Page 96 - 7/30 Power BI Desktop 216 - DOWNTOWN BUSINESS DIST. The Downtown Business Improvement fund accounts for assessments that are levied against tenants within the downtown business improvement district. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $115,606 $99,364 $80,117 $62,026 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $183,098 $178,715 $204,361 $184,920 Special Assessments $196,501 $178,666 $204,361 $184,920 Investments from Interest ($13,403) $0 $0 Miscellaneous $48 $0  Expenses ($215,312) ($194,957) ($223,608) ($203,011) Contractual ($215,312) ($194,957) ($223,608) ($203,011) Total ($32,214) ($16,242) ($19,247) ($18,091) Notable Information → No material changes in FY25 budget  Page 97 - 7/30 Power BI Desktop 217 - TOPEKA TOURISM IMPROV. The Tourism Business Improvement fund accounts for assessments that are levied against lodging facilities within the City of Topeka to provide for improvements and promotion of the downtown plaza development area. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $4,153 $4,307 $18,153 $23,239 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $400,680 $369,551 $416,707 $384,333 Special Assessments $400,680 $369,551 $416,707 $384,333  Expenses ($398,833) ($369,397) ($402,861) ($379,247) Contractual ($398,833) ($369,397) ($402,861) ($379,247) Total $1,847 $154 $13,846 $5,086 Notable Information → No material changes in FY25 budget  Page 98 - 7/30 Power BI Desktop 218 - NOTO BUSINESS IMPROV. The NOTO Improvement fund accounts for assessments that are levied against tenants within the NOTO business improvement district. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $7,644 $7,644 $7,644 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $12,650 $15,000 $15,000 Special Assessments $13,050 $15,000 $15,000 Investments from Interest ($400) $0  Expenses ($5,006) ($15,000) ($15,000) Contractual ($5,006) ($15,000) ($15,000) Total $7,644 $0 $0 Notable Information → No material changes in FY25 budget  Page 99 - 7/30 Power BI Desktop 227 - COURT TECHNOLOGY FUND The Court Technology fund collects fees in addition to existing mandatory court costs for upgrading the court’s electronic records and payment system. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $258,004 $240,324 $202,323 $157,323 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $27,907 $26,332 $25,000 $25,000 Municipal Court $27,907 $26,332 $25,000 $25,000  Expenses ($40,816) ($44,013) ($63,000) ($70,000) Contractual ($39,963) ($43,712) ($40,000) ($45,000) Commodities ($854) ($3,000) ($5,000) Capital Outlay ($302) ($20,000) ($20,000) Total ($12,910) ($17,681) ($38,000) ($45,000) Notable Information → No material changes in FY25 budget  Page 100 - 7/30 Power BI Desktop 228 - SPECIAL ALCOHOL FUND The Special Alcohol fund is collected and distributed in accordance with state statute K.S.A. 79-41a04. Revenues come from a 10% tax on the sale of liquor and must be spent towards drug and alcohol abuse programs. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $47,986 $204,062 $204,062 $204,062 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $688,856 $723,737 $720,534 $746,025 Intergovernmental Revenue $688,856 $723,737 $720,534 $746,025  Expenses ($659,892) ($567,661) ($720,534) ($746,025) Contractual ($659,892) ($567,661) ($720,534) ($746,025) Total $28,964 $156,076 $0 $0 Notable Information → No material changes in FY25 budget  Page 101 - 7/30 Power BI Desktop 229 - ALCOHOL DRUG & SAFETY FUND The Alcohol and Drug Safety fund receives revenue through Municipal Court fees and supports the probation officer who interacts directly with alcohol and drug safety cases. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $106,321 $7,470 $117 $16,374 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $27,581 $16,936 $25,000 $22,000 Municipal Court $27,581 $16,936 $25,000 $22,000  Expenses ($103,797) ($115,786) ($32,354) ($5,743) Personnel ($99,198) ($111,532) ($26,010) $0 Contractual ($927) ($1,179) ($1,743) ($1,143) Commodities ($3,672) ($3,075) ($4,600) ($4,600) Total ($76,216) ($98,850) ($7,354) $16,257 Notable Information → No material changes in FY25 budget  Page 102 - 7/30 Power BI Desktop 232 - LAW ENFORCEMENT FUND This fund was established for collecting revenues through donations, federal monies, license fees, warrant fees, and Municipal Court fees. The purpose is to subsidize crime prevention activities including training, canine and officer equipment, and prevention programs. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $1,759,823 $1,671,660 $1,258,010 $895,533 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $532,216 $375,587 $163,850 $189,000 Municipal Court $21,068 $20,439 $25,000 $20,000 Miscellaneous $388,246 $169,598 $15,000 $20,000 Licenses & Permits $14,500 $17,500 $14,500 $17,500 Investments from Interest $9,331 $53,076 $9,100 $36,500 Intergovernmental Revenue $256 $24,750 $250 $5,000 Fines $98,816 $90,223 $100,000 $90,000  Expenses ($444,611) ($463,750) ($577,500) ($551,477) Contractual ($326,466) ($332,853) ($536,911) ($518,588) Commodities ($15,658) ($29,720) ($40,589) ($32,889) Capital Outlay ($102,486) ($101,176) $0 Total $87,605 ($88,163) ($413,650) ($362,477) Notable Information → No material changes in FY25 budget  Page 103 - 7/30 Power BI Desktop 236 - SPECIAL LIABILITY FUND The Special Liability fund is utilized to defend the City in court for cases, such as workers compensation, and claims against the City. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $3,095,125 $3,244,561 $2,830,918 $2,354,104 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $920,369 $1,153,167 $1,015,862 $1,059,376 PILOTS $3,797 $4,220 $1,000 $3,000 Motor Vehicle $80,075 $85,626 $82,148 $79,229 Miscellaneous $1,125 $2,000 $0 Investments from Interest $24,163 $183,099 $0 Ad Valorem Tax $811,209 $880,221 $930,714 $977,147  Expenses ($719,792) ($1,015,460) ($1,429,504) ($1,536,190) Personnel ($555,822) ($706,582) ($680,635) ($773,301) Contractual ($161,229) ($304,940) ($743,369) ($755,890) Commodities ($2,741) ($3,938) ($5,500) ($7,000) Total $200,576 $137,707 ($413,643) ($476,814) Notable Information → Moved .75 FTEs to be paid out of the special liability fund from the general fund for FY25  Page 104 - 7/30 Power BI Desktop 271 - TRANSIENT GUEST TAXES These funds account for revenues received from a transient guest tax imposed on hotel and motel room rentals. This tax is utilized for the promotion of conventions and tourism in the City of Topeka. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $52,114 $52,114 $803,528 $1,758,033 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $2,029,030 $2,347,597 $2,716,457 $2,972,974 Transient Guest Tax $2,029,030 $2,347,597 $2,716,457 $2,972,974  Expenses ($2,029,030) ($2,347,597) ($1,965,043) ($2,018,469) Other Payments ($198,053) ($229,148) ($200,000) ($236,022) Contractual ($1,830,977) ($2,118,449) ($1,765,043) ($1,782,447) Total $0 $0 $751,414 $954,505 Notable Information → No material changes in FY25 budget  Page 105 - 7/30 Power BI Desktop 272 - TRANSIENT GUEST TAXES SS This fund accounts for revenues received from transient guest tax and pays towards improvements at Sunflower Soccer. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $336,772 $531,490 $784,706 $1,093,372 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $414,462 $478,031 $551,913 $602,920 Transient Guest Tax $414,462 $478,031 $551,913 $602,920  Expenses ($282,044) ($283,313) ($298,697) ($294,254) Contractual ($282,044) ($283,313) ($298,697) ($294,254) Total $132,418 $194,718 $253,217 $308,666 Notable Information → No material changes in FY25 budget  Page 106 - 7/30 Power BI Desktop 273 - TRANSIENT GUEST TAXES (NEW) This fund accounts for revenues received from transient guest tax and distributes funds to four community entities. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $76,672 $66,064 $217,164 $314,575 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $396,105 $458,296 $530,304 $580,381 Transient Guest Tax $396,105 $458,296 $530,304 $580,381  Expenses ($331,762) ($468,903) ($379,205) ($482,970) Contractual ($331,762) ($468,903) ($379,205) ($482,970) Total $64,343 ($10,608) $151,099 $97,411 Notable Information → No material changes in FY25 budget  Page 107 - 7/30 Power BI Desktop 274-275 - COUNTYWIDE HALF CENT SALES TAX This fund tracks sales tax being received from the state and transferred to the Joint Economic Development Organization (JEDO) for the funding of economic development and countywide infrastructure as authorized by voters in April of 2016. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $12,211,568 $14,061,411 $11,225,232 $9,186,750 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $18,563,934 $19,845,593 $18,806,550 $19,716,324 Sales Tax $18,385,654 $19,142,062 $18,806,550 $19,716,324 Investments from Interest $106,397 $703,531 $0 Miscellaneous $71,882 $0  Expenses ($17,813,755) ($18,964,469) ($21,642,729) ($21,754,806) Capital Outlay ($290) ($1,000) Contractual ($17,813,755) ($18,964,179) ($21,642,729) ($21,753,806) Total $750,179 $881,124 ($2,836,179) ($2,038,482) Notable Information → Project concepts that are beginning include SW Huntoon St. - Gage Blvd. to Harrison St. and SW Topeka Blvd. -15th - 21st St.  Page 108 - 7/30 Power BI Desktop 276 - FEDERAL FUNDS EXCHANGE Federal Funds Exchange is a voluntary program that allows local agencies to trade all or part of its federal fund allocation in a specific federal fiscal year with the Kansas Department of Transportation (KDOT) in exchange for state transportation dollars. The available funds are determined annually by KDOT for use on specific types of transportation improvement projects including, but not limited to, roadway construction, reconstruction, and pavement preservation. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $2,169,764 $3,400,417 $1,150,417 $535,417 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $1,633,664 $1,730,053 $1,500,000 $1,600,000 Miscellaneous $5,594 $0 Investments from Interest $19,624 $187,339 $0 Intergovernmental Revenue $1,608,446 $1,542,714 $1,500,000 $1,600,000  Expenses ($2,855,342) ($499,400) ($3,750,000) ($2,215,000) Other Payments ($2,857,698) ($499,400) ($3,750,000) ($2,215,000) Contractual $2,356 $0 Total ($1,221,678) $1,230,653 ($2,250,000) ($615,000) Notable Information → Projects include annual bridge maintenance program, SW Fairlawn RD. - 28th St. to 23rd St., and SE Sardou Avenue over Union Pacific Railroad → This budget will amend the 2024 Traffic Signal Replacement Program and the 2023 Infill Sidewalk Program from GO Bonds as a funding source to FFE  Page 109 - 7/30 Power BI Desktop 286 - RETIREMENT RESERVE FUND The Retirement Reserve fund provides revenues for and absorbs those accrued sick leave, vacation, and other related costs of City employees upon their retirement. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $3,661,858 $4,404,731 $5,520,565 $6,323,395 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $1,834,747 $2,195,924 $1,920,000 $1,930,000 Investments from Interest ($802) $182,757 $20,000 $30,000 Fees For Service $1,835,549 $2,013,167 $1,900,000 $1,900,000  Expenses ($1,582,707) ($1,492,940) ($804,166) ($1,127,170) Personnel ($1,534,301) ($1,475,346) ($786,996) ($1,110,000) Other Payments ($30,689) Contractual ($17,717) ($17,594) ($17,170) ($17,170) Total $252,040 $702,983 $1,115,834 $802,830 Notable Information → No material changes in FY25 budget  Page 110 - 7/30 Power BI Desktop 289 - HISTORIC ASSET FUND Prior to 2017, this fund provided funding for acquisitions, rehabilitation, and preservation of historical landmarks or historic resources located within the City. The funding source was Transient Guest Tax (TGT). The allocation from TGT expired in 2016, so the only funds spent will be carried over from prior year grants. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $29,711 $29,711 $12,930 $0 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  Expenses ($16,781) ($12,930) Contractual ($16,781) ($12,930) Total ($16,781) ($12,930) Notable Information → No material changes in FY25 budget  Page 111 - 7/30 Power BI Desktop 291 - SPECIAL HIGHWAY FUND The Special Highway fund receives the motor fuel taxes from the State of Kansas and pays for street improvements and staffing to maintain those assets throughout the City. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $4,042,978 $3,589,181 $604,635 $535,234 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $5,516,254 $5,698,242 $5,224,260 $8,204,250 Miscellaneous $44,784 $28,769 $30,000 $3,025,000 Investments from Interest $26,354 $170,955 $0 Intergovernmental Revenue $5,445,116 $5,498,518 $5,194,260 $5,179,250  Expenses ($5,182,332) ($6,165,267) ($8,208,806) ($8,273,652) Personnel ($2,866,615) ($3,257,167) ($4,470,695) ($4,553,507) Other Payments ($500,000) $0 Contractual ($1,562,113) ($1,449,995) ($2,012,323) ($2,148,045) Commodities ($753,604) ($758,158) ($1,425,788) ($1,572,100) Capital Outlay ($199,947) ($300,000) $0 Total $333,922 ($467,025) ($2,984,546) ($69,402) Notable Information → The Special Highway Tax is projected to be over encumbered in 2025 due to flat revenue vs. rising commodity and personnel cost. Staff is actively looking for ways to make transfers into the funds to plug the deficit and/or cut costs to lower the deficit in order to keep the fund balance positive. Three million will be transferred into the fund from the Citywide Half-Cent Sales Tax.  Page 112 - 7/30 Power BI Desktop 292 - CITYWIDE HALF-CENT SALES TAX The Citywide Half-Cent Sales Tax fund provides for street improvements on existing streets, gutter, curbs, sidewalks, alleys, and street lighting . This sales tax was approved by voters. This report reflects actual dollars expended year to date and does not include encumbered funds or prior obligations. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $33,322,579 $35,422,592 $29,204,482 $18,593,629 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $18,817,864 $21,053,623 $21,442,018 $20,511,907 Sales Tax $18,811,505 $19,506,578 $21,262,018 $20,481,907 Miscellaneous $23,789 $25,615 $30,000 $30,000 Investments from Interest ($17,429) $1,521,235 $150,000 $0 Fees For Service $195 $0  Expenses ($8,986,051) ($17,440,245) ($27,660,128) ($31,122,760) Personnel ($129,391) ($291,039) ($183,254) ($623,049) Other Payments ($3,000,000) Contractual ($8,725,535) ($16,965,940) ($25,614,474) ($27,209,710) Commodities ($150,383) ($183,266) ($1,842,400) ($270,000) Capital Outlay $19,258 ($20,000) ($20,000) Total $9,831,813 $3,613,378 ($6,218,110) ($10,610,853) Notable Information → Projects the 50/50 Sidewalk Program, 2025 Pavement Management Program, 2025 Alley Repair Program, 2025 Curb and Gutter Program, and 2025 Street Lighting Program  Page 113 - 7/30 Power BI Desktop 299 - AFFORDABLE HOUSING TRUST A special revenue fund established in 2020 to account for revenue and expenses related to affordable housing Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $750,000 $999,800 $999,800 $0 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $498,192 $249,800 Miscellaneous $498,192 $249,800  Expenses ($999,800) Other Payments ($999,800) Total $498,192 $249,800 ($999,800) Notable Information → No material changes in FY25 budget  Page 114 - 7/30 Power BI Desktop 301 - DEBT SERVICE FUND The Debt Service fund pays for the general obligation and revenue bonds, excluding utilities, that the City has incurred. This fund pays these expenses by levying taxes, special assessments, making transfers, and receiving STAR bond sales tax revenue. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $13,496,490 $15,301,137 $14,080,298 $16,018,964 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $38,862,493 $22,377,973 $20,067,773 $20,682,399 Special Assessments $3,087,662 $3,317,495 $3,230,000 $3,230,000 Sales Tax $131,960 $217,894 $143,964 $144,000 PILOTS $77,145 $66,432 $75,000 $75,000 Motor Vehicle $1,638,236 $1,739,899 $1,294,252 $1,248,264 Miscellaneous $17,071,261 $1,977,346 $238,869 $240,000 Investments from Interest $43,484 $749,277 $125,000 $125,000 Intergovernmental Revenue $323,225 $413,881 $270,000 $250,000 Ad Valorem Tax $16,489,520 $13,895,751 $14,690,687 $15,370,135  Expenses ($37,675,794) ($20,558,785) ($21,288,611) ($18,743,733) Debt ($37,487,439) ($20,343,399) ($21,148,611) ($18,518,733) Contractual ($188,355) ($215,385) ($140,000) ($225,000) Total $1,186,699 $1,819,189 ($1,220,838) $1,938,666 Notable Information → 2025 Bonded Projects includes 2025 - 2027 Fire Fleet Replacements, 2023-2024 DREAMS Projects, 2023-2024 Neighborhood Infrastructure, and new curb and gutter on 21st to 29th on Topeka Blvd. → Debt Service Fund Mill Levy is flat at 10.717  Page 115 - 7/30 Power BI Desktop 220, 402, 403, 405 - TAX INCREMENT FINANCING The Tax Increment Financing fund was established to monitor the amount of property and sales taxes received for tax increment financing (TIF) districts created for redevelopment of blighted areas. Areas include College Hill, Wheatfield Village, Sherwood Crossing, and South Topeka. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $271,506 ($35) ($35) ($35) Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget  Expenses ($1,252,020) ($424,117) ($850,000) ($901,000) Contractual ($845,124) ($421,917) ($600,000) ($650,000) Other Payments ($406,896) ($2,200) ($250,000) ($251,000)  Revenues $982,584 $693,518 $850,000 $901,000 Ad Valorem Tax $982,584 $693,518 $850,000 $901,000 Total ($269,436) $269,401 $0 $0 Notable Information → No material changes in FY25 budget  Page 116 - 7/30 Power BI Desktop 294, 295, 296, 297, 298, 400, 401, 404, 406 - :COMMUNITY IMPROVEMENT DISTRICTS The Community Improvement District fund provides for the use of public financing for projects within a prescribed district to strengthen economic development, employment opportunities, enhance tourism, or upgrade older real estate. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $43,352 $40,025 $50,837 $46,327 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $1,507,664 $1,549,377 $1,487,182 $1,615,321 Sales Tax $1,507,664 $1,549,377 $1,487,182 $1,615,321  Expenses ($1,535,344) ($1,696,219) ($1,476,370) ($1,619,831) Contractual ($1,535,344) ($1,696,219) ($1,476,370) ($1,619,831) Total ($27,679) ($146,841) $10,812 ($4,510) Notable Information → No material changes in FY25 budget  Page 117 - 7/30 Power BI Desktop 407 - EASTEGATE RHID The Kansas Reinvestment Housing Incentive District (RHID) program was to designed to aid cities, counties, and developers in building houses within Kansas communities by assisting in the financing of eligible improvements through the incremental increase in real property taxes created by a housing development. The first approved RHID is Eastgate Subdivision No. 4. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $0 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $50,000 Ad Valorem Tax $50,000  Expenses ($50,000) Other Payments ($50,000) Total $0 Notable Information → No material changes in FY25 budget  Page 118 - 7/30 Power BI Desktop 500 - TOPEKA METRO The Topeka Metropolitan Transit Authority provides bus service within the Topeka city limits and works with other organizations to meet mass transit needs. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $0 $0 $0 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $5,536,121 $5,983,690 $6,289,534 $6,658,710 PILOTS $23,450 $26,027 $25,000 Motor Vehicle $500,792 $528,836 $507,066 $514,923 Ad Valorem Tax $5,011,878 $5,428,826 $5,782,468 $6,118,787  Expenses ($5,536,121) ($5,983,690) ($6,289,534) ($6,658,710) Contractual ($5,536,121) ($5,983,690) ($6,289,534) ($6,658,710) Total ($0) $0 $0 $0 Notable Information → Topeka Metro is keeping their mill levy flat @ 4.20 compared to last year  Page 119 - 7/30 Power BI Desktop 601- PUBLIC PARKING FUND The Parking fund supports all on-street and garage parking that the City owns. Revenues are utilized to support ongoing maintenance and debt service payments of the parking garages. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $4,656,989 $4,798,094 $4,050,997 $3,048,233 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $2,519,410 $3,190,720 $2,332,320 $2,461,570 Fees For Service $2,293,264 $2,183,530 $2,075,320 $2,222,570 Miscellaneous $27,934 $730,043 $22,000 $14,000 Fines $189,460 $194,980 $235,000 $225,000 Investments from Interest $8,752 $82,167 $0  Expenses ($3,376,896) ($2,841,272) ($3,079,418) ($3,464,334) Commodities ($25,076) ($24,303) ($173,028) ($39,230) Capital Outlay ($164,090) ($98,144) ($67,796) ($84,300) Debt ($634,763) ($124,749) ($815,622) ($620,603) Other Payments ($728,282) ($659,196) ($659,196) Personnel ($612,730) ($708,642) ($691,715) ($659,461) Contractual ($1,211,955) ($1,226,237) ($1,331,257) ($1,401,545) Total ($857,487) $349,448 ($747,098) ($1,002,764) Notable Information → No material changes in FY25 budget  Page 120 - 7/30 Power BI Desktop 613 - INFORMATION TECHNOLOGY The information technology needs of the City are funded through this internal service fund. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $555,103 ($439,115) ($404,764) ($99,954) Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $4,114,169 $4,134,913 $6,005,081 $7,039,278 Fees For Service $4,055,840 $4,099,793 $5,970,730 $7,004,927 Franchise Fees $34,352 $34,552 $34,351 $34,351 Miscellaneous $23,977 $568 $0  Expenses ($4,639,802) ($5,295,593) ($5,970,730) ($6,734,468) Debt ($413,089) Other Payments ($3,421) ($3,421) $0 Commodities ($48,090) ($22,641) ($77,638) ($76,060) Capital Outlay ($46,902) $0 Personnel ($1,888,085) ($2,075,887) ($2,822,067) ($3,158,763) Contractual ($2,287,118) ($3,146,743) ($3,071,025) ($3,499,645) Total ($525,634) ($1,160,680) $34,352 $304,810 Notable Information → Fund balance is negative because of unfunded pension liability  Page 121 - 7/30 Power BI Desktop 614 - FLEET FUND The Fleet fund pays for maintenance and repair of all City vehicles. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance ($795,776) ($317,521) ($1,434,615) ($2,071,172) Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $2,034,721 $2,554,209 $2,817,180 $3,039,000 Miscellaneous $997 $216,163 $0 Fees For Service $2,033,724 $2,338,046 $2,817,180 $3,039,000  Expenses ($2,212,264) ($2,431,674) ($3,934,274) ($3,675,557) Personnel ($1,718,691) ($1,757,573) ($1,906,960) ($2,013,155) Other Payments ($56,068) ($228,015) $0 Debt ($1,641) Contractual ($349,688) ($463,747) ($838,570) ($670,059) Commodities ($61,455) ($57,012) ($88,744) ($92,344) Capital Outlay ($24,722) $74,672 ($1,100,000) ($900,000) Total ($177,543) $122,536 ($1,117,094) ($636,557) Notable Information → Fund balance is negative because of unfunded pension liability  Page 122 - 7/30 Power BI Desktop 615 - FACILITIES FUND The Facilities fund pays for all maintenance of facilities throughout the City of Topeka. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance ($1,999,663) ($3,231,892) ($3,135,508) ($3,134,675) Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $3,645,790 $1,440,838 $3,753,679 $3,520,000 Miscellaneous $2,304,219 $11,821 $0 Fees For Service $1,341,571 $1,429,017 $3,753,679 $3,520,000  Expenses ($4,458,695) ($3,052,773) ($3,657,295) ($3,519,166) Personnel ($661,248) ($1,099,299) ($1,064,199) ($1,093,754) Other Payments $54,765 $42,300 $39,500 Contractual ($3,750,096) ($1,897,459) ($2,433,096) ($2,385,413) Commodities ($169,106) ($138,740) ($160,000) ($79,500) Capital Outlay $66,990 $40,425 Total ($812,904) ($1,611,935) $96,384 $834 Notable Information → Fund balance is negative because of unfunded pension liability  Page 123 - 7/30 Power BI Desktop 621 - WATER FUND The Water fund supports all water operations throughout the City and surrounding areas. Fees for Service are the primary revenue for the Water fund, and expenses are utilized for operations, capital improvements, and debt service. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $63,161,410 $70,630,964 $69,588,804 $68,205,526 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $45,790,293 $55,462,390 $51,551,802 $55,145,100 Miscellaneous $2,039,213 $6,959,914 $1,251,500 $1,242,600 Investments from Interest $214,424 $1,877,735 $625,500 $625,500 Fees For Service $43,536,656 $46,624,741 $49,674,802 $53,277,000  Expenses ($45,240,555) ($43,987,480) ($52,593,962) ($56,528,377) Personnel ($7,860,171) ($8,444,351) ($10,892,607) ($11,604,432) Other Payments ($12,513,923) ($11,183,181) ($9,124,425) ($8,007,100) Debt ($5,740,376) ($3,500,979) ($10,704,226) ($13,592,479) Contractual ($11,871,956) ($11,633,998) ($12,284,960) ($12,816,876) Commodities ($7,630,379) ($9,553,671) ($9,187,745) ($10,107,490) Capital Outlay $376,249 $328,700 ($400,000) ($400,000) Total $549,737 $11,474,910 ($1,042,160) ($1,383,277) Notable Information → Commodities budget increase of approximately 10% is driven by an Increase in water quality testing and inflation in prices of lab supplies and materials used for water treatment and distribution. → Debt and Other Payments budgets are linked to existing debt, anticipated debt service revenue bonds, and capital cash transfers  Page 124 - 7/30 Power BI Desktop 623 - STORM WATER FUND The Stormwater fund supports all stormwater operations throughout the City. Fees for service serve as the primary revenue for the stormwater fund, and expenses are utilized for operations and capital improvement projects. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $28,586,871 $29,292,591 $26,442,319 $25,022,100 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $10,207,830 $11,950,661 $10,857,900 $11,307,000 Miscellaneous $522,389 $556,508 $0 Investments from Interest $40,151 $879,210 $115,900 $116,000 Fees For Service $9,645,289 $10,514,944 $10,742,000 $11,191,000  Expenses ($10,587,615) ($10,884,107) ($13,708,172) ($12,727,220) Personnel ($1,487,041) ($1,765,598) ($2,347,212) ($2,453,053) Other Payments ($5,293,869) ($5,515,186) ($6,275,991) ($4,786,200) Debt ($1,039,191) ($637,698) ($2,188,192) ($2,567,519) Contractual ($2,646,036) ($3,132,486) ($2,323,441) ($2,361,487) Commodities ($254,352) ($313,485) ($223,335) ($258,961) Capital Outlay $132,874 $480,346 ($350,000) ($300,000) Total ($379,785) $1,066,554 ($2,850,272) ($1,420,220) Notable Information → Debt and Other Payments budgets are linked to existing debt, anticipated debt service revenue bonds, and capital cash transferss ($379,000) →Commodities increase ($35,000)  Page 125 - 7/30 Power BI Desktop 625 - WASTEWATER FUND The Wastewater fund supports all wastewater operations throughout the City. Fees for services serve as the primary revenue for the wastewater fund, and expenses are utilized for operations, capital improvement projects, and debt service. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $102,828,457 $99,759,346 $92,986,813 $93,583,730 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $35,341,768 $39,931,521 $39,094,550 $41,708,225 Special Assessments $85,074 $72,884 $40,000 $65,000 Miscellaneous $1,525,040 $1,900,403 $4,000 $4,300 Licenses & Permits $71,096 $70,232 $126,000 $70,000 Investments from Interest ($23,724) $2,817,730 $541,000 $540,000 Fees For Service $33,684,282 $35,070,272 $38,383,550 $41,028,925  Expenses ($40,010,261) ($41,847,637) ($45,867,083) ($41,111,308) Personnel ($4,811,924) ($5,401,479) ($6,397,876) ($6,959,796) Other Payments ($18,190,617) ($18,443,849) ($17,915,584) ($7,864,110) Debt ($3,701,125) ($3,349,036) ($8,813,347) ($11,724,199) Contractual ($12,228,480) ($12,595,048) ($10,366,591) ($11,673,653) Commodities ($1,786,556) ($2,137,414) ($2,073,685) ($2,539,551) Capital Outlay $708,440 $79,189 ($300,000) ($350,000) Total ($4,668,493) ($1,916,115) ($6,772,533) $596,917 Notable Information → Increase of approximately 13% in the contractual budget and 22% increase in commodities for wastewater are a result of shifting of WPC SCADA operations from the Capital Improvement Program to the operations budget and transitioning to a predictive budgeting practice for Shawnee County Wastewater Treatment based on historical costs. Shawnee County expenses are billed back to the County.  Page 126 - 7/30 Power BI Desktop 640 - PROPERTY & VEHICLE INSURANCE This fund is one of the City's Risk Funds. The Property and Vehicle Insurance fund is responsible for maintaining the City's property and vehicle insurance. In 2024, the City made the decision to become self- insured for vehicle insurance. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $1,061,272 $1,127,111 $1,044,913 $1,105,072 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $2,524,821 $2,790,030 $2,727,445 $3,000,000 Miscellaneous $78,644 $55,801 $0 Investments from Interest $5,255 $48,528 $0 Fees For Service $2,440,921 $2,685,700 $2,727,445 $3,000,000  Expenses ($2,153,715) ($2,724,191) ($2,809,643) ($2,939,841) Contractual ($2,152,675) ($2,722,617) ($2,809,643) ($2,939,841) Commodities ($1,040) ($1,574) $0 Total $371,106 $65,839 ($82,198) $60,159 Notable Information → No material changes in FY25 budget  Page 127 - 7/30 Power BI Desktop 641 - WORKERS COMP FUND This fund is one of the City's Risk Funds. The Workers Compensation Self Insurance fund is responsible for the workers compensation claims that the City receives. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $8,375,965 $10,136,724 $10,984,159 $11,696,165 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $2,574,965 $3,628,868 $3,196,224 $3,146,224 Miscellaneous $58,523 $103,191 $50,000 $0 Investments from Interest $78,123 $648,211 $0 Fees For Service $2,438,319 $2,877,465 $3,146,224 $3,146,224  Expenses ($1,356,252) ($2,106,426) ($2,348,789) ($2,434,218) Personnel ($166,069) ($380,569) ($205,261) ($289,194) Contractual ($1,188,353) ($1,723,317) ($2,143,528) ($2,140,023) Commodities ($1,830) ($2,539) ($5,000) Total $1,218,713 $1,522,442 $847,435 $712,006 Notable Information → No material changes in FY25 budget  Page 128 - 7/30 Power BI Desktop 642 - HEALTH INSURANCE FUND This is one of the City's Risk Funds. The Group Health Insurance fund is responsible for the health insurance provided by the City of Topeka. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $5,451,331 $3,995,373 $3,995,373 $2,483,914 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $12,085,703 $13,363,020 $16,174,143 $16,146,000 Miscellaneous $5,583 $9,315 $5,000 $5,000 Investments from Interest $52,312 $283,925 $30,000 $0 Fees For Service $12,027,807 $13,069,780 $16,139,143 $16,141,000  Expenses ($13,667,625) ($15,070,873) ($16,174,142) ($17,657,460) Personnel ($167,754) ($293,695) ($183,472) ($250,789) Contractual ($13,496,582) ($14,773,488) ($15,988,171) ($17,402,771) Commodities ($3,289) ($3,689) ($2,500) ($3,900) Total ($1,581,922) ($1,707,853) $1 ($1,511,460) Notable Information → Health Insurance increases expected to be 14.5% for this budget cycle  Page 129 - 7/30 Power BI Desktop 643 - RISK MANAGEMENT FUND This is one of the City's Risk Funds. The Risk Management Reserve is available to assist the City with risk- associated expenses. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $398,881 $421,764 $429,764 $427,764 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $3,059 $22,883 $10,000 $0 Investments from Interest $3,059 $22,883 $10,000 $0  Expenses ($2,000) ($2,000) Contractual ($2,000) ($2,000) Total $3,059 $22,883 $8,000 ($2,000) Notable Information → No material changes in FY25 budget  Page 130 - 7/30 Power BI Desktop 644 - UNEMPLOYMENT COMP. FUND This is one of the City's Risk Funds. The Unemployment Compensation fund pays for the City's unemployment expenses. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $349,505 $428,721 $428,844 $428,967 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $74,731 $101,209 $81,565 $81,565 Investments from Interest $2,698 $23,380 $0 Fees For Service $72,033 $77,829 $81,565 $81,565  Expenses ($27,888) ($21,993) ($81,442) ($81,442) Contractual ($27,888) ($21,993) ($81,442) ($81,442) Total $46,843 $79,216 $123 $123 Notable Information → No material changes in FY25 budget  Page 131 - 7/30 Power BI Desktop 720 - PUBLIC HEALTH FUND This is a special revenue fund established in 2020 to account for revenue and expenses related to the COVID-19 public health emergency along with other federal stimulus support. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $775,307 $1,066,415 $1,066,415 $1,066,415 Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $8,364,669 $16,745,806 Investments from Interest $404,079 $1,557,479 Intergovernmental Revenue $7,960,590 $15,188,327  Expenses ($10,387,187) ($15,735,578) Personnel ($1,858,724) ($134,580) Contractual ($5,326,054) ($14,830,210) Commodities ($12,030) ($22,514) Capital Outlay ($3,190,378) ($748,275) Total ($2,022,518) $1,010,228 Notable Information → No material changes in FY25 budget  Page 132 - 7/30 Power BI Desktop 730 - OPIOID SETTLEMENT FUND A special fund whose revenue can be used on activities that prevent, reduce, treat, or mitigate the effects of substance abuse and addiction or to reimburse localities for previous expenses in these areas. Revenue in this fund comes from the State of Kansas who reached multiple settlements with pharmaceutical companies and related organizations. The authority to spend these funds comes from Kansas House Bill 2079. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $28,585 $391,131 $362,546 ($0) Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $30,785 $369,146 $0 Investments from Interest $175 $21,483 $0 Intergovernmental Revenue $30,610 $347,664 $0  Expenses ($2,200) ($6,600) ($28,585) ($362,546) Contractual ($2,200) ($6,600) ($28,585) ($362,546) Total $28,585 $362,546 ($28,585) ($362,546) Notable Information → No material changes in FY25 budget  Page 133 - 7/30 Power BI Desktop 740 - ECONOMIC DEVELOPMENT FUND The purpose of the fund shall be to promote, stimulate, and improve the economic welfare of the City and assist in the creation, retention, expansion, and development of economic opportunities for its citizens. Fund Balance 2022 Balance 2023 Balance 2024 Projected Balance 2025 Projected Balance $1,038,355 $1,038,355 $538,355 ($0) Fund Revenues and Expenses Main Type 2022 Actuals 2023 Actuals 2024 Budget 2025 Budget   Revenues $1,038,355 $500,000 $0 Miscellaneous $1,038,355 $500,000 $0  Expenses ($500,000) ($500,000) ($538,355) Other Payments ($500,000) $0 Contractual ($500,000) ($538,355) Total $1,038,355 $0 ($500,000) ($538,355) Notable Information → No material changes in FY25 budget  Page 134 - 7/30 APPENDIX  Page 135 - 7/30 Power BI Desktop CITY OF TOPEKA PROFILE History Topeka lies on a rich, sandy river bottomland where a number of different Native American peoples lived for many years near the fords along the Kansas (Kaw) River. The granddaughters of the influential Kaw leader, White Plume, became wealthy landowners in the area that would become Topeka. Three of the women married a set of French- Canadian brothers called the Pappans. The Pappan brothers established the famous “Pappan Ferry” in 1842 where the Oregon Trail crossed the river. Julie Pappan passed her land down to her grandchildren, one of whom was Charles Curtis, the only Vice-President of the United States of acknowledged Native American descent. On December 5, 1854, nine men met on the banks of the Kansas River at what is now Kansas Avenue and Crane Street. The men drew up an agreement, which later became the basis for the Topeka Association, the organization mainly responsible for the establishment and early growth of Topeka. Cyrus K. Holliday (one of the nine men) became the City’s chief promoter, especially to make Kansas a free state. Topeka was born! The Kansas territory was admitted into the Union in 1861 as the 34th state. A contest to decide the location of the state capital centered on two towns; Lawrence and Topeka. The residents of both cities voted in November and Topeka won. Topeka was chosen as the capital with Dr. Charles Robinson as the first Governor. Cyrus K. Holliday donated land for the construction of a state capitol building. The City of Topeka was incorporated February 14, 1857, with Cyrus K. Holliday as Mayor. In 1869, the railway started moving westward from Topeka. General offices and machine shops of the Atchison, Topeka, and Santa Fe Railroad system were established in Topeka in 1878. During the early part of the 20th Century, the region's economic structure began to settle into the typical pattern of a medium-sized Midwestern area, dependent primarily on its agriculture base with plenty of room to develop. With the onset of World War II and later post war years, the railroad, meat packing, and agricultural base shifted to manufacturing and government/military services. Forbes Air Force Base was established during the war, and the Goodyear Tire & Rubber Company opened a plant in 1944. Recent significant events include the location of a Target Distribution Center, MARS expansion, Reser’s Expansion, FHL Bank Expansion, a Home Depot distribution Center, and Bimbo Bakeries USA in the Central Crossing Commerce Park. In 2019, Walmart chose Topeka to build its largest distribution center in Kansas. The Evergy Plaza in the heart of downtown Topeka was established in spring of 2020. Various other organizations are expanding to the City of Topeka which assists in uplifting the economy.  Page 136 - 7/30 Power BI Desktop CITY OF TOPEKA PROFILE City Statsof Topeka Profile Continued The City of Topeka serves as both the state capital of Kansas and the seat of Shawnee County. With an estimated population of 125,475 for 2023, Topeka is the fifth largest city in Kansas behind Wichita, Overland Park, Kansas City, and Olathe. The land within the city covers about 61.4 square miles. Topeka is home to the State Capitol complex, which includes the Capitol Building, the Kansas Judicial Center, and several state office buildings. Additionally, the State of Kansas is the largest employer in the City of Topeka. Other notable employers include Evergy, Stormont-Vail HealthCare, Topeka Unified School District #501, BlueCross BlueShield of Kansas, and Burlington Northern Santa Fe Railway. There are a diversity of gender, age, and racial backgrounds in Topeka. The median household income in 2022 dollars was $55,870. Form of Government Topeka has operated under four forms of government since its founding. From 1857 until 1910, the City was governed by the Mayor-Council plan. The commission form of government was adopted in 1910, and it remained in effect until 1985 when the Strong Mayor-City Council-Chief Administrative Officer plan was adopted. On November 2, 2004, the voters adopted a Council-City Manager form of government. The Mayor is elected to a four-year term and their duties include being the City's ceremonial head, presiding over council meetings, providing community leadership, promoting economic development, representing the City in intergovernmental relations, recommending council legislation, and encouraging programs to develop the city.  Page 137 - 7/30 Power BI Desktop CITY OF TOPEKA PROFILE Community Topeka and Shawnee County are served by five public school districts and a number of private schools. Topeka also enjoys the presence of Washburn University, which provides broadly based liberal arts and professional education through more than 200 certificate, associate, baccalaureate, master's, and juris doctor programs. Local theatrical production facilities include the Topeka Performing Arts Center, the Topeka Civic Theater, and Washburn University’s White Concert Hall. Within 65 miles of Topeka, seven major lakes and reservoirs provide all forms of water recreation. There are numerous community centers, offering competitive sports and opportunities for involvement, hundreds of classes in arts and crafts, as well as five public swimming pools, three public golf courses, public tennis courts, baseball diamonds, soccer fields, and various other amenities and natural areas. The City also has approximately 200 religious facilities for all faiths and denominations. Recently, the development of an arts district in the historic North Topeka Crossing area, known as NOTO Arts District, stimulates cultural and economic life in the area and has promoted development of local arts studios. Topeka also lies at a crossroads for major highways. As a result, trucking employs more than 5,500 Topeka workers and provides service to Topeka's agricultural, construction, and manufacturing industries. Topeka’s regional medical community is nationally recognized for offering high-quality healthcare for patients. A multitude of community outreach services are provided by two general hospitals and five specialized hospitals that together employ approximately 8,000 people.  Page 138 - 7/30 Power BI Desktop DEBT SCHEDULES General Obligation Debt Service Schedule: Debt Service Fund 301 Year Principal Interest Total Balance 2025 $15,871,675.30 $2,969,541.93 $18,841,217.23 $97,634,700.54 2026 $14,284,934.85 $2,436,696.50 $16,721,631.35 $83,349,765.69 2027 $13,159,633.47 $1,955,748.37 $15,115,381.84 $70,190,132.22 2028 $12,288,834.15 $1,592,002.15 $13,880,836.30 $57,901,298.07 2029 $11,601,939.04 $1,341,555.07 $12,943,494.11 $46,299,359.03 2030 $11,485,960.98 $1,116,856.92 $12,602,817.90 $34,813,398.05 2031 $9,088,281.44 $893,368.10 $9,981,649.54 $25,725,116.61 2032 $6,854,094.08 $690,547.82 $7,544,641.90 $18,871,022.53 2033 $5,985,422.82 $523,470.50 $6,508,893.32 $12,885,599.71 2034 $4,426,751.55 $373,880.76 $4,800,632.31 $8,458,848.16 2035 $2,913,847.86 $266,020.74 $3,179,868.60 $5,545,000.30 2036 $2,450,000.00 $186,600.00 $2,636,600.00 $3,095,000.00 2037 $1,765,000.00 $113,450.00 $1,878,450.00 $1,330,000.00 2038 $395,000.00 $53,200.00 $448,200.00 $935,000.00 2039 $175,000.00 $37,400.00 $212,400.00 $760,000.00 2040 $180,000.00 $30,400.00 $210,400.00 $580,000.00 2041 $185,000.00 $23,200.00 $208,200.00 $395,000.00 2042 $195,000.00 $15,800.00 $210,800.00 $200,000.00 2043 $200,000.00 $8,000.00 $208,000.00 $0.00  Page 139 - 7/30 Power BI Desktop DEBT SCHEDULES Utilities Debt Service Schedule: Water Fund 621 Year Principal Interest Total Balance 2025 $253,317.46 $41,203.86 $294,521.32 $2,263,948.66 2026 $259,436.24 $36,137.52 $295,573.76 $2,004,512.42 2027 $269,226.29 $28,354.44 $297,580.73 $1,735,286.13 2028 $276,568.83 $22,969.88 $299,538.71 $1,458,717.30 2029 $280,240.09 $20,204.20 $300,444.29 $1,178,477.21 2030 $282,687.60 $17,401.82 $300,089.42 $895,789.61 2031 $190,905.92 $14,574.94 $205,480.86 $704,883.69 2032 $190,905.92 $12,427.24 $203,333.16 $513,977.77 2033 $194,577.18 $10,279.54 $204,856.72 $319,400.59 2034 $198,248.45 $6,388.02 $204,636.47 $121,152.14 2035 $121,152.14 $2,423.04 $123,575.18 ($0.00) Parking Debt Service Schedule: Parking Fund 601 Year Principal Interest Total Balance 2025 $490,007.24 $130,595.57 $620,602.81 $4,431,351.10 2026 $505,628.91 $116,832.34 $622,461.25 $3,925,722.19 2027 $446,140.24 $102,651.05 $548,791.29 $3,479,581.95 2028 $429,597.02 $91,689.33 $521,286.35 $3,049,984.93 2029 $437,820.87 $82,984.59 $520,805.46 $2,612,164.06 2030 $451,351.42 $73,685.11 $525,036.53 $2,160,812.64 2031 $435,812.64 $62,807.06 $498,619.70 $1,725,000.00 2032 $320,000.00 $51,750.00 $371,750.00 $1,405,000.00 2033 $340,000.00 $42,150.00 $382,150.00 $1,065,000.00 2034 $345,000.00 $31,950.00 $376,950.00 $720,000.00 2035 $355,000.00 $21,600.00 $376,600.00 $365,000.00 2036 $365,000.00 $10,950.00 $376,600.00 ($0.00)  Page 140 - 7/30 Power BI Desktop DEBT SCHEDULES Combined Utilities Debt: Revenue Bond Amortization Schedule Date Principal Interest Total Debt Service Remaining at 12/31  355,200,000.00 2/1/2025 $0.00 $5,828,557.53 $5,828,557.53 8/1/2025 $15,390,000.00 $5,811,664.86 $21,201,664.86 343,205,000.00 2/1/2026 $0.00 $5,540,182.53 $5,540,182.53 8/1/2026 $15,895,000.00 $5,540,182.53 $21,435,182.53 327,310,000.00 2/1/2027 $0.00 $5,251,207.53 $5,251,207.53 8/1/2027 $15,970,000.00 $5,232,557.57 $21,202,557.57 311,340,000.00 2/1/2028 $0.00 $4,974,251.28 $4,974,251.28 8/1/2028 $16,010,000.00 $4,974,251.28 $20,984,251.28 295,330,000.00 2/1/2029 $0.00 $4,699,670.03 $4,699,670.03 8/1/2029 $13,730,000.00 $4,679,092.72 $18,409,092.72 281,600,000.00 2/1/2030 $0.00 $4,470,938.79 $4,470,938.79 8/1/2030 $13,765,000.00 $4,470,938.79 $18,235,938.79 267,835,000.00 2/1/2031 $0.00 $4,285,388.78 $4,285,388.78 8/1/2031 $14,045,000.00 $4,262,714.06 $18,307,714.06 253,790,000.00 2/1/2032 $0.00 $4,047,895.03 $4,047,895.03 8/1/2032 $13,400,000.00 $4,047,895.03 $17,447,895.03 240,390,000.00 2/1/2033 $0.00 $3,827,804.40 $3,827,804.40 8/1/2033 $13,820,000.00 $3,802,805.52 $17,622,805.52 226,570,000.00 2/1/2034 $0.00 $3,634,028.78 $3,634,028.78 8/1/2034 $12,300,000.00 $3,634,028.78 $15,934,028.78 214,270,000.00 2/1/2035 $0.00 $3,444,223.14 $3,444,223.14 8/1/2035 $12,335,000.00 $3,416,673.35 $15,751,673.35 201,935,000.00 2/1/2036 $0.00 $3,254,439.39 $3,254,439.39 8/1/2036 $11,890,000.00 $3,254,439.39 $15,144,439.39 190,045,000.00 2/1/2037 $0.00 $3,072,230.64 $3,072,230.64 8/1/2037 $12,055,000.00 $3,047,923.34 $15,102,923.34 177,990,000.00 2/1/2038 $0.00 $2,897,826.26 $2,897,826.26 8/1/2038 $12,155,000.00 $2,897,826.26 $15,052,826.26 165,835,000.00  Page 141 - 7/30 Power BI Desktop DEBT SCHEDULES Combined Utilities Debt: Revenue Bond Amortization Schedule Continued Date Principal Interest Total Debt Service Remaining at 12/31  2/1/2039 $0.00 $2,719,682.52 $2,719,682.52 8/1/2039 $12,415,000.00 $2,693,379.84 $15,108,379.84 153,420,000.00 2/1/2040 $0.00 $2,536,873.75 $2,536,873.75 8/1/2040 $12,795,000.00 $2,536,873.75 $15,331,873.75 140,625,000.00 2/1/2041 $0.00 $2,345,700.63 $2,345,700.63 8/1/2041 $12,385,000.00 $2,317,266.53 $14,702,266.53 128,240,000.00 2/1/2042 $0.00 $2,150,356.88 $2,150,356.88 8/1/2042 $12,730,000.00 $2,150,356.88 $14,880,356.88 115,510,000.00 2/1/2043 $0.00 $1,946,733.76 $1,946,733.76 8/1/2043 $13,130,000.00 $1,915,986.83 $15,045,986.83 102,380,000.00 2/1/2044 $0.00 $1,736,246.89 $1,736,246.89 8/1/2044 $13,560,000.00 $1,736,246.89 $15,296,246.89 88,820,000.00 2/1/2045 $0.00 $1,517,841.88 $1,517,841.88 8/1/2045 $13,300,000.00 $1,483,561.95 $14,783,561.95 75,520,000.00 2/1/2046 $0.00 $1,301,480.63 $1,301,480.63 8/1/2046 $13,735,000.00 $1,301,480.63 $15,036,480.63 61,785,000.00 2/1/2047 $0.00 $1,077,281.26 $1,077,281.26 8/1/2047 $12,960,000.00 $1,040,101.80 $14,000,101.80 48,825,000.00 2/1/2048 $0.00 $863,550.00 $863,550.00 8/1/2048 $12,440,000.00 $863,550.00 $13,303,550.00 36,385,000.00 2/1/2049 $0.00 $655,656.25 $655,656.25 0.00 8/1/2049 $10,265,000.00 $614,073.64 $10,879,073.64 26,120,000.00 2/1/2050 $0.00 $492,075.00 $492,075.00 8/1/2050 $9,425,000.00 $492,075.00 $9,917,075.00 16,695,000.00 2/1/2051 $0.00 $340,312.50 $340,312.50 8/1/2051 $6,695,000.00 $293,786.80 $6,988,786.80 10,000,000.01  Page 142 - 7/30 Power BI Desktop FINANCIAL POLICIES The City of Topeka relies on formal policies, state law, and established financial principles to guide its budgeting and financial practices. It also has policies established in accordance with GAAP and other best practices. These policies set forth the basic framework for the overall fiscal management of the City. The financial policies provide guidelines for evaluating both current activities and proposals for future programs. Most policies and procedures represent long-standing principles, traditions, and practices that guide the City and help to maintain its financial stability. The City continues to review and establish financial policies. The Governing Body adopted policies for capital improvements and debt management in 2004. It also adopted a resolution requiring a structurally balanced General Fund budget beginning in 2006. These and other financial policies are to be reviewed annually and are available online at http://www.topeka.org. Basis of Budgeting Since 2015, the City’s annual operating budget has been prepared using the cash basis of budgeting for the budget and modified accrual accounting. Under the modified accrual basis of accounting, revenues are recognized only when they become measurable and available to finance expenditures of the fiscal period. Expenditures are recognized when the liability is incurred. The city accounts for governmental funds which includes the General and Debt Service Funds, based on the modified accrual basis of accounting. Budgeting, Accounting, and Audit Practices Kansas law prescribes the policies and procedures by which the cities prepare the Governing Body of the City to adopt a budget, which is filed with the County Clerk and the State Director of Accounts and Reports. The budget itemizes anticipated revenues and proposed expenditures, detailed by program and object of expenditures, for the next fiscal year. Funds must be balanced so that total resources equal obligations in accordance with Kansas law (K.S.A. 79-2927), which requires that, “the budget of expenditures for each fund shall balance with the budget of revenues for such fund….”. The level of budgetary control or expenditure limit is at the fund level, except for the General Fund which also has established expenditure limits for each Department financed. However, statutes allow for the transfer of budgeted amounts between line items within a fund. Departments are responsible for managing their budgets to the fund or department total level. The City maintains a financial and budgetary control system. Expenditures and revenues are tracked to ensure adherence to the budget and awareness of the financial environment. Monthly reports are prepared that compare actual revenues and expenditures to budgeted amounts and provide a picture of the City’s cash position.  Page 143 - 7/30 Power BI Desktop FINANCIAL POLICIES Timing and Amendment Process: Revenue Neutral Rate During the 2021 State of Kansas legislative session, the tax lid was removed and the legislature enacted SB13 and HB2104. This legislation establishes new notice and public hearing requirements if a municipality’s required property tax revenue in its proposed budget will exceed the amount collected in property tax in the prior budget year. The Revenue Neutral Rate (RNR) is the tax rate in mills that would generate the same property tax revenue in dollars as what the municipality collected the previous year using the current tax year’s total assessed valuation. The Revenue Neutral Rate is calculated by using last year’s total property tax raised in dollars divided by the current year’s assessed valuation as of June 15. The following process is required to exceed the Revenue Neutral Rate. The City will receive the assessed value and Revenue Neutral Rate, calculated by the County Clerk, by June 15th of each year. Once received, the City uses this number to determine the budget needs for the upcoming budget year. When doing so, the amount of property tax needed to fund the budget is calculated. From this, it is determined whether the amount needed will require a tax levy that exceeds the predetermined Revenue Neutral Rate. The following process is required follow the RNR requirement. If the Revenue Neutral Rate IS Exceeded: By July 20th, the County Clerk must be notified of the City’s intent to exceed the Revenue Neutral Rate. The City must hold a public hearing about its intent to exceed. To inform the public, the City must publish a notice on the City’s website and in the newspaper for general circulation in the county. This notice must be published 10 days before the public hearing is scheduled. In addition, this notice must provide details on both the Revenue Neutral Rate hearing and overall Budget Approval hearing. These hearings must be completed by September 20th. The Governing Body votes whether to approve exceeding the Revenue Neutral Rate at the hearing. Once approved, the Governing Body adopts a resolution to exceed the Revenue Neutral Rate. On or before October 1st, the City must certify to the County Clerk the amount of property taxes that will be levied. If the Revenue Neutral Rate is NOT Exceeded: If the Revenue Neutral Rate is not exceeded, the City must publish the proposed budget and hearing notice (which includes the Revenue Neutral Rate) on or before August 5th. A public hearing on the budget must be held on or before August 15th. Once approved, the City must certify the budget and tax levied to the County Clerk on or before August 15th.  Page 144 - 7/30 Power BI Desktop FINANCIAL POLICIES The Kansas State Legislature enacted a cash basis law in 1933 which states in part that it is unlawful, except where bonds, temporary notes, or no-fund warrants are authorized, “for the governing body of any municipality to create any indebtedness in excess of the amount of funds actually on hand in the treasury of such municipality, or to authorize the issuance of any order, warrant or check, or other evidence of such indebtedness of such municipality in excess of the amount of funds actually on hand in the treasury of such municipality at the time for such purpose.” The purpose of the cash basis law is to prevent municipalities from spending more than they receive annually in operating revenues and to prevent the issuance of short-term debt to cover operating expenditures. Kansas statutes and regulations of the Kansas Board of Accountancy provide for municipal accounting in conformance with generally accepted accounting principles (GAAP). Separate funds are maintained by the City for specific purposes and projects, in compliance with GAAP, State laws and regulations, bond covenants, tax levies, grant agreements, and City ordinances and resolutions. The City prepares an Annual Comprehensive Financial Report (ACFR), disclosing the financial position, results of operations, and changes in fund equities or retained earnings for all funds and account groups in accordance with GAAP. An independent firm of certified public accountants performs annual audits of this information. The audited ACFR is filed in the Office of the City Clerk and with the Nationally Recognized Municipal Securities Information Repositories (NRMSIRs), among other agencies. Investment Policy The City of Topeka recognizes that effective cash management is an integral component of good financial management. It shall be the policy of the City that funds deemed idle, based on projected cash flow, be invested in a manner that seeks to maximize their productivity until such time as they are needed for the operations of the City. The City’s investment portfolio shall be designed and managed in accordance with this policy to ensure public trust and be consistent with state and local laws. Investments shall be at the highest rates obtainable at the time of the investment, within the limitations of the law and the city’s prudent investment policy in accordance with the following criteria. Liquidity and Return on Investment The City of Topeka shall remain sufficiently liquid so as to meet all operating needs and expenses. The City will consider liquidity as a priority, while still recognizing the need to maximize yield. The investment portfolio shall be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City’s investment risk constraints, state statutes, and cash flow needs of the City. Investments shall be made at the highest rates obtainable at the time of investment, within the limitation of the law and the City’s prudent investment policy.  Page 145 - 7/30 Power BI Desktop FINANCIAL POLICIES Diversification Market risk shall be minimized by diversification of investment types. The City shall diversify (where prudent judgment dictates) its investments so that reliance on any one issuer (financial institution) or investment type will not place an undue burden on the City. The investment policy also outlines safeguards, investment procedures, legal authority, and other procedures related to the prudent investment of funds. Capital Improvement Policy and Procedure The Capital Improvement Policy provides a guideline and methodology for the development of the City’s ten-year Capital Improvement Plan (CIP). The first three years of the Capital Improvement Plan is called the Capital Improvement Budget (CIB). Thoughtful planning is essential for all departments submitting CIP requests. The Capital Improvement Policy includes definitions of a capital improvement project and other terms. It provides the following review principles to be followed in the adoption of the CIP: 1. The property tax levy for capital improvements should be maintained at a relatively consistent level from year to year. If movement either upward or downward becomes necessary, it should be done gradually. 2. When considering a consistent capital improvement property tax levy, the City should include the property tax requirements for debt service as well as for projects financed by direct appropriation or other means. 3. The City should maximize utilization of all Federal and State revenue sources for capital improvements. 4. The CIP is viewed as a long-term program that will continue to address capital requirements far into the future. The use of long-term debt should be minimized, allowing the City to put money into actual projects that benefit Topeka residents and businesses rather than into interest payments to financial institutions and bond holders. The City should issue debt only for major capital projects and not try to finance the entire capital program with debt. Bonds should not be used to fund operating projects or costs. Bonds should not be used to fund any project whose expected life does not exceed the maturity on the bonds. To the extent practicable, bonded indebtedness should be considered only for major capital projects where the City share is a minimum of $100,000. 5. Approved capital improvement projects should have a funding plan or maintenance and operating costs identified in the project description and project budget. When feasible, priority should be given to those that will result in a reduction in operating costs.  Page 146 - 7/30 Power BI Desktop FINANCIAL POLICIES Capital Improvement Policy and Procedure Continued 6. The City should not acquire and hold land that is not needed for existing or near future City purposes. Land for projects that are not part of the approved ten-year Capital Improvement Plan should not be acquired, except as part of a long-range annexation plan or other adopted plan. 7. Unless otherwise mandated by City ordinances, revenues derived from the sale and lease of surplus City real properties should be dedicated to the Capital Improvement Program and programmed after receipt by the City. 8. Enterprise funds should generate sufficient revenue to finance operations and related capital projects including debt service. 9. The City should fully investigate alternative financing sources for its capital projects, but should use such sources only if it can be clearly shown that they are in the best interests of the City. 10. The City should maximize utilization of current facilities and should give higher priority to maintaining present facilities and infrastructure over new construction where feasible. 11. In order to increase the long-term use of a City facility, as much flexibility as is consistent with operating efficiency should be built into all new or renovated facilities projects that the City undertakes. 12. Inflation factors for all projects in the capital improvement program should be considered each year and appropriate adjustments made to all project estimates. 13. All projects shall be reviewed by the CIP Review Committee for a recommendation to the City Manager and City Council. In accordance with the definition of a capital improvement, City Departments submit capital improvement requests for each ten year period of the Capital Improvement Budget and Plan. Projects are to be submitted by priority and year. The CIP Review Team, which is a cross-departmental group, will then review all projects and rank them based on established Capital Project Criteria. These rankings will be provided to the City Manager for use in determining the City Manager’s recommended CIP. The Public Works City Engineer and the Budget Manager will prepare a status report of prior approved projects. This status review allows the City Manager and Governing Body the opportunity to stay informed of these projects. Individual requests and a compilation are forwarded to the City Planning Commission for their review and input to the City Manager and Governing Body. The City Manager reviews the capital improvement project requests, considers the recommendations of the Planning Commission, if available, and develops the City Manager’s Proposed CIP. The Proposed CIP is presented to the Governing Body, which reviews the document and makes changes as it deems necessary. The Governing Body has the final responsibility to adopt the CIB and CIP.  Page 147 - 7/30 Power BI Desktop FINANCIAL POLICIES Debt Management Policy The debt management policy establishes debt issuance management guidelines. The policy is applicable to all debt financing for the City of Topeka. The City of Topeka projects debt requirements on a five-year basis to facilitate better short-term decisions in light of other priorities that may arise, and to examine the long-range implications and effects of existing and contemplated debt. The City does not fund current operations or routine maintenance costs from the proceeds of long-term debt. The City confines long-term borrowing and capital leases to capital acquisitions, improvements, projects, or equipment that cannot be financed from current financial resources, under the following circumstances: • The project is included in the City’s Capital Improvement Budget; • The project is the result of growth-related activities within the community that require unanticipated and unplanned infrastructure or capital improvements by the City; • The project’s useful life, or the projected service life of the equipment, will be equal to or exceed the term of the financing; • Existing or projected revenues are sufficient to service the planned debt; • The cost of the asset or assets financed would place an undue burden on today’s current tax- or rate- payers if financed on a “pay-as-you-go” basis; or • The use of debt is necessary to promote the stability over time of the City’s property tax demands or user fee levels. In an effort to conserve statutorily limited debt capacity, the City borrows only when necessary and uses “pay-as- you-go” financing to the extent possible. The City intends to maintain its overall debt burden within the following generally accepted benchmarks as established for municipalities by municipal debt rating agencies: • Net debt per capita should remain under nine hundred fifty dollars ($950). • Net debt as a percentage of estimated assessed value of taxable property within the City’s corporate limits should not exceed thirteen percent (13%). • The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fourteen percent (14%). • The debt per capita as a percentage of personal income per capita should not exceed five percent (5%). • The City strives to achieve, and maintain a General Fund “Fund Balance” equal to no less than ten percent (10%) of General Fund “Revenue” for the next year. The City strives to achieve, maintain, and, whenever possible, improve its bond credit ratings, currently assigned by Standard & Poor’s Ratings Services for GO and Temp Notes, and Moody’s Rating Services for Revenue Bonds. Ratings as of Fall 2022 are: General Obligation Bonds “AA”; General Obligation Temporary Notes rated “SP –1+”, and Revenue Bonds rated “Aa3”. The City understands that such ratings will facilitate the achievement of favorable interest rates in, and the preservation of its access to, the credit markets.  Page 148 - 7/30 Power BI Desktop FINANCIAL POLICIES Debt Management Policy Continued In general, the City adheres to the following debt guidelines: • When measuring its commitment to its infrastructure and related service delivery potential, the City addresses both its capital needs and its operating and maintenance requirements. • In the case of capital needs, when measuring inter-period equity, the City considers the allocation of any debt burden among generations that will benefit from the financed capital assets, as well as the need to distribute the financing burden over appropriate fiscal periods. • The City uses a level debt service strategy as a means to equalize the burden of its debt service assessment over time. This approach provides a slightly declining percentage of budget over time, presuming a gradually increasing budget. • The City maintains a minimum ratio of Combined Utility Fund revenues to annual total revenue bond debt service requirements of 125%, and maintain operating reserves of 90 days. • The City strives to keep the average maturity of its general obligation bonds at or below fifteen (15) years. • When the City finances capital projects by issuing bonds, it will amortize the debt over a term not to exceed the average useful life of the projects being financed. The City shall review at least annually its outstanding debt for economic refunding opportunities. The City shall evaluate refunding opportunities on a net present value savings basis, considering for execution those refunding opportunities that stand to produce present value savings as a ratio of refunded principal of no less than 3%, 5% and 7% for current, advance and synthetic refunding, respectively. Refunding or restructuring opportunities that do not meet these minimum savings thresholds, but are otherwise determined to produce substantive economic, strategic, budgetary or other material benefits to the City may be considered. Unless an alternative structure is deemed to serve a particularly prudent, economical or strategic purpose, refunding savings shall be structured substantially evenly over the life of the refunded bonds, or in a manner to reduce the terms of the bond repayment cycle. The City shall evaluate each project to determine the most affordable and/or advantageous method of financing with consideration for the following principles. In general, “pay-as-you-go” capital projects shall be characterized by a cost of no more than $125,000, an asset life of no more than five years, or an improvement that is expected to extend the useful life of an existing capital asset by no more than five years. Debt financing capital projects shall generally be restricted to major, non-recurring capital expenditures for assets or asset improvements costing in excess of $125,000 and having an expected useful life in excess of five years. The City confines long-term debt financing to capital items with useful lives of ten or more years, which cannot be financed from current revenues or fund equity. When appropriate, the City uses special assessment taxes or other user-based revenue sources to pay the costs of related debt financing, so that those benefiting from the improvements will absorb all or most of the cost of the capital item being financed.  Page 149 - 7/30 Power BI Desktop FINANCIAL POLICIES Debt Management Policy Continued The City uses State Revolving Fund (SRF) Loan programs in lieu of revenue bond financing for utility projects whenever such funds are available at more favorable rates. The City continues to monitor bond rating agency concerns with overall utility debt levels when participating in the SRF program. The City will continue to comply with SEC Rules by disclosing and updating its financial information to nationally recognized municipal securities information repositories, bondholders, and appropriate municipal debt rating agencies. The City will continue to follow a policy of full disclosure in its Annual Comprehensive Financial Report and in its bond offering documents. The Debt Management Policy also lays out guidelines for debt administration and financing procedures and methods. This includes investment and arbitrage, use of an independent financial advisor, temporary note financing, conduit financing, and communication with credit rating agencies.  Page 150 - 7/30 Power BI Desktop GLOSSARY BOND: A written promise to pay a sum of money (the face value or principal amount) plus interest at a specified date in the future (the maturity date). BUDGET: A plan of financial operation for a given time period based on proposed expenditures and revenues. CAPITAL ASSET: A tangible asset owned by a government which has an initial cost greater than $5,000 and a useful life of three years or more. Examples of capital assets include land, buildings, furniture, fixtures, and equipment. CAPITAL IMPROVEMENT PLAN (CIP): A capital improvement plan is a long-term multiyear plan for capital improvement projects (things such as street repair, facility maintenance, and water treatment plant upgrades). The CAPITAL IMPROVEMENT BUDGET (CIB) is the first three years of this plan. CAPITAL OUTLAY: A category of expense related to spending money on/related to capital assets that are not included in the capital project fund. COMMODITIES: Commodity expenditures include costs for materials. Examples are items such as asphalt, rock, sand, salt, insecticide, fuel, chemicals, and office supplies. CONTRACTUALS: Contractual costs are expenditures related to the operations of the City. They include items such as property insurance premiums, utility costs, printing services, rent, and maintenance services. DEBT FINANCING: The borrowing of money by government in order to obtain funding to pay for large scale projects and assets over the long term. DEBT SERVICE FUND: Money in the Debt Service fund is used to pay off the City’s debt principal and interest. DEFICIT: A budget deficit occurs when the expenses are greater than the collected or expected revenues. ENTERPRISE FUND: A fund established to record the financial transactions of an enterprise operation. An enterprise operation operates like a private sector business (such as the City’s water utility) and receives revenues from fees charged for services. EXPENDITURES: Decreases in financial resources for Governmental and Fiduciary Funds (money going out). Expenditures include current operating expenses funded through resources such as current assets, intergovernmental payments, or debt service. EXPENSES: Outflows of assets and/or incurrence of liabilities in Proprietary Funds from activities within an organization’s typical or central operations (money going out)  Page 151 - 7/30 Power BI Desktop GLOSSARY FISCAL YEAR: A period of time for the operating budget. The City of Topeka uses the calendar year as its fiscal year. FULL-TIME EQUIVALENT (FTE): FTEs are a common unit used when budgeting for personnel costs. This is an employee position expressed as a decimal equivalent of a full-time position (40 hours a week, or 2,080 hours worked per year). For example, a City employee working 20 hours a week would be considered 0.5 FTE, while an employee with a typical full-time schedule is 1 FTE. FUND: A fiscal and accounting entity where financial resources, liabilities, expenses, and other changes are recorded. Funds are typically related to a specific activity and often have special regulations or restrictions. FUND BALANCE: The total dollars remaining after current expenditures for operations and debt service for capital improvements are subtracted from the sum of the beginning fund balance and current resources. GENERAL FUND: As the City’s largest fund, the General Fund (GF) includes all financial resources that are not in another fund. Services like public safety, public works, and administration are included in the GF. GENERAL OBLIGATION BONDS: A G.O. Bond is debt issued by a government that is backed by the full faith, credit, and taxing power of the City. GRANT: A contribution of funding by one governmental unit or organization to another. Often, these contributions are made to local governments from the Federal and State government for specified purposes and projects. INFRASTRUCTURE: A permanent installation, facility, or system that provides service to the public. Examples include buildings, roads, and water treatment plants. INTERGOVERNMENTAL REVENUES: Revenues that are collected by one government but shared with another government. LEVY: (1) (Verb) to impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The amount of taxes, special assessments, or service charges applied by a government. MILL: One mill is $1 per $1000 of assessed value. Property tax rates are expressed in mills. OPERATING BUDGET: The annual operating budget is the primary means by which most of the revenue collection, spending, and service delivery activities of a government are controlled.  Page 152 - 7/30 Power BI Desktop GLOSSARY PERSONNEL COST: Salaries, wages, benefits, and other labor costs. Personnel costs comprise a large portion of the City’s budget. REVENUE: An increase in the net assets of a fund (money coming in). The City primarily collects revenues from taxes and fees. REVENUE BOND: A bond that is payable from a specific source of revenue. For example, water treatment plant upgrades are often funded through revenue bonds based on revenue from customer charges. Unlike a General Obligation bond, the full faith and credit of the City’s taxing power is not pledged.  Page 153 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 101 - GENERAL 780.67 791.57 803.32 802.35 10101 - CITY COUNCIL 10.00 10.00 10.00 11.00 1010110 - CITY COUNCIL 10.00 10.00 10.00 11.00 COUNCIL MEMBER 9.00 9.00 9.00 9.00 SENIOR EXECUTIVE ASSISTANT 1.00 1.00 1.00 2.00 10102 - CITY MANAGER 11.00 13.00 17.00 20.60 1010210 - CITY MANAGER 11.00 13.00 13.00 15.00 ADMINISTRATIVE OFFICER 2.00 2.00 2.00 3.00 ASSISTANT CITY MANAGER 1.00 CHIEF OF STAFF 1.00 1.00 CITY CLERK 1.00 1.00 1.00 1.00 CITY MANAGER 1.00 1.00 1.00 1.00 COMMUNICATIONS & PRODUCTION MANAGER 1.00 DEI OFFICER 1.00 DEPUTY CITY MANAGER 1.00 1.00 DIV DIRC OF COMMUNICATIONS & MEDIA RELATIONS 1.00 1.00 1.00 EMERGENCY MANAGEMENT OFFICER 1.00 Employee Investigator 1.00 INDEPENDENT POLICE AUDITOR 1.00 LANGUAGE ACCESS COORDINATOR 1.00 MEDIA RELATIONS DIRECTOR 1.00 PRODUCTION SPECIALIST 3.00 2.00 2.00 2.00 PUBLIC RELATIONS SPECIALIST 3.00 2.00 PUBLIC RELATIONS SPECIALIST II 1.00 SENIOR EXECUTIVE ASSISTANT 1.00 2.00 1.00 1.00 1010215 - DEI Office 4.00 5.60 CHIEF DIVERSITY EQUITY & INCLUSION OFFICER 1.00 1.00 DIVISION DIRECTOR - COMMUNITY ENGAGEMENT 1.00 1.00 OMBUDSMAN 1.00 1.00 PROGRAM ADMINISTRATOR 1.00 1.00 PROGRAM COORDINATOR 1.00 SENIOR PROGRAM COORDINATOR 0.60 10103 - CITY ATTORNEY 9.90 9.90 12.90 12.15 1010310 - GENERAL GOVERNMENT & CRIMINAL PROSECUTION 9.90 9.90 12.90 12.15 ASSISTANT ATTORNEY 3.00 2.00 2.00 ASSOCIATE ATTORNEY 2.00 CHIEF OF PROSECUTION 1.00 1.00 1.00 1.00 CITY ATTORNEY 0.65 0.65 0.65 0.65 DEPUTY CHIEF OF PROSECUTION 1.00 1.00 1.00 DEPUTY CITY ATTORNEY 0.75 0.75 0.75  Page 154 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs INTERNAL INVESTIGATOR / IPA 1.00 1.00 LEGAL SERVICES AND OPERATIONS MANAGER 0.00 LEGAL SPECIALIST 2.00 2.00 LEGAL SPECIALIST I 2.00 1.00 LEGAL SPECIALIST II 1.00 LEGAL SPECIALIST III 1.00 1.00 PARALEGAL 1.00 SENIOR ATTORNEY 0.75 0.75 1.75 2.50 SENIOR LEGAL SPECIALIST 1.00 1.00 SENIOR PARALEGAL 0.75 0.75 1.75 10104 - FINANCIAL SERVICES 23.00 26.00 27.00 26.00 1010410 - CENTRAL ACCOUNTING & CASH 23.00 26.00 27.00 26.00 ACCOUNTANT 2.00 2.00 ACCOUNTANT II 2.00 3.00 ACCOUNTING SPECIALIST 2.00 3.00 ACCOUNTING SPECIALIST I 1.00 1.00 1.00 1.00 ACCOUNTING SPECIALIST II 2.00 1.00 ACCOUNTING SPECIALIST III 4.00 5.00 ADMINISTRATIVE OFFICER 2.00 2.00 1.00 2.00 BUDGET & PERFORMANCE MANAGER 1.00 BUSINESS SERVICE MANAGER 1.00 1.00 CHIEF FINANCIAL OFFICER 1.00 1.00 DEPUTY DIRECTOR OF FINANCE 1.00 1.00 1.00 DIRECTOR OF ADMIN & FINC SVCS 1.00 1.00 DIVISION DIRECTOR OF BUDGET AND PROCUREMENT 1.00 DIVISION DIRECTOR PROCUREMENT 1.00 1.00 GRADUATE FELLOW 2.00 1.00  Page 155 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs MANAGEMENT ANALYST 2.00 2.00 2.00 MANAGEMENT ANALYST II 2.00 MANAGER BUDGET 1.00 1.00 MANAGER BUSINESS 1.00 MANAGER FINANCE 2.00 1.00 MANAGER PAYROLL 1.00 1.00 1.00 1.00 MANAGER PROCUREMENT 1.00 1.00 OFFICE SPECIALIST 1.00 PROCUREMENT OFFICER I 3.00 3.00 2.00 2.00 PROCUREMENT OFFICER II 1.00 1.00 SENIOR ACCOUNTANT 1.00 1.00 SENIOR ACCOUNTING SPECIALIST 5.00 4.00 SENIOR GRANTS PROGRAM ADMINISTRATOR 1.00 1.00 1.00 SENIOR PROJECT MANANGER 1.00 1.00 10105 - MUNICIPAL COURT 18.67 18.67 20.67 21.00 1010510 - MC JUDICIAL 18.67 18.67 20.67 21.00 ADMIN MUNICIPAL COURT JUDGE 1.00 1.00 1.00 1.00 ASSOCIATE MUNICIPAL COURT JUDGE 1.00 1.00 COURT CLERK I 2.00 2.00 2.00 2.00 COURT CLERK II 7.67 7.67 7.67 8.00 DEPUTY MUNICIPAL COURT ADMIN 1.00 1.00 1.00 1.00 MUNICIPAL COURT ADMINISTRATOR/ 1.00 1.00 1.00 1.00 MUNICIPAL COURT JUDGE 1.00 1.00 OFFICE SPECIALIST 3.00 3.00 3.00 3.00 PROBATION OFFICER I 2.00 2.00 1.00 2.00 PROBATION OFFICER II 2.00 1.00 SENIOR PROBATION OFFICER 1.00 1.00 10106 - HUMAN RESOURCES 10.00 9.00 10.00 10.50 1010610 - HUMAN RESOURCES 10.00 9.00 10.00 10.50 CDL & EQUIPMENT CERTIFICATION MANAGER 1.00 1.00 DEPUTY DIRECTOR OF HUMAN RESOURCES 1.00 1.00 1.00 DIRECTOR OF HUMAN RESOURCES 1.00 1.00 1.00 0.50 HRIS ANALYST 1.00 1.00 1.00 HUMAN RESOURCES ASSISTANT 2.00 1.00 1.00 2.00 HUMAN RESOURCES GENERALIST 1.00 1.00 1.00 HUMAN RESOURCES SPECIALIST 1.00 1.00 1.00 MANAGER HUMAN RESOURCES 2.50 0.50 0.50 2.00 SENIOR HRIS ANALYST 1.00 1.00 1.00 1.00 SENIOR HUMAN RESOURCES MANAGER 0.50 SENIOR HUMAN RESOURCES SPECIALIST 1.50 1.50 1.50 0.50  Page 156 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs WELLNESS COORDINATOR 1.00 10107 - MAYOR'S OFFICE 2.00 2.00 2.00 2.00 1010710 - MAYOR'S OFFICE 2.00 2.00 2.00 2.00 ASSISTANT TO THE MAYOR 1.00 1.00 MAYOR 1.00 1.00 1.00 1.00 SENIOR EXECUTIVE ASSISTANT 1.00 1.00 10120 - FIRE DEPARTMENT 246.00 247.00 247.00 247.00 1012010 - FIRE ADMINISTRATION & BUSINESS SERVICES 4.00 5.00 4.00 4.00 ADMINISTRATIVE OFFICER 1.00 1.00 BUSINESS SERVICES MANAGER 1.00 1.00 DIVISION CHIEF FIRE - ADMINISTRATION 1.00 1.00 1.00 EXECUTIVE ASSISTANT II 1.00 1.00 FIRE CHIEF 1.00 1.00 MANAGER BUSINESS 1.00 1.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 1012015 - FIRE PREVENTION 10.00 10.00 10.00 10.00 ASSISTANT FIRE MARSHAL/FIRE PLANS EXAMINER 1.00 1.00 1.00 1.00 FIRE MARSHALL 1.00 1.00 1.00 1.00 INSPECTOR I FIRE 1.00 1.00 INSPECTOR III FIRE 4.00 3.00 3.00 2.00 INVESTIGATOR I 1.00 1.00 INVESTIGATOR III FIRE 2.00 3.00 3.00 1.00 LIEUTENANT FIRE 1.00 PUBLIC EDUCATION OFFICER I 1.00 1.00 1.00 PUBLIC EDUCATION OFFICER II 1.00 TRAINING OFFICER I 2.00 1012016 - FIRE TRAINING 4.00 5.00 5.00 5.00 DIVISION CHIEF FIRE - TRAINING/EMS 1.00 1.00 1.00 DIVISION CHIEF FIRE-TRAINING 1.00 INSPECTOR I FIRE 2.00 TRAINING OFFICER I 1.00 1.00 2.00 TRAINING OFFICER II 1.00 TRAINING OFFICER III 2.00 2.00 2.00 2.00 1012017 - FIRE OPERATIONS 227.00 227.00 228.00 228.00 ADVANCED FIREFIGHTER 15.00 20.00 5.00 5.00 APPARATUS OPERATOR 54.00 54.00 54.00 54.00 BATTALION FIRE CHIEF (24 HR) 6.00 6.00 6.00 6.00 CAPTAIN FIRE 54.00 54.00 54.00 54.00 Deputy Chief Fire 1.00 DEPUTY FIRE CHIEF 1.00 1.00 1.00  Page 157 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs DIVISION CHIEF FIRE 1.00 DIVISION CHIEF FIRE - OPERATIONS 1.00 1.00 1.00 FIRE CHIEF 1.00 1.00 FIREFIGHTER I 18.00 11.00 13.00 13.00 FIREFIGHTER II 9.00 9.00 18.00 16.00 FIREFIGHTER III 12.00 14.00 18.00 20.00 INVESTIGATOR III FIRE 1.00 LIEUTENANT FIRE 54.00 54.00 54.00 53.00 SHIFT COMMANDER FIRE 3.00 3.00 3.00 3.00 1012018 - FIRE EMS 1.00 DIVISION CHIEF FIRE - EMS 1.00 10125 - POLICE DEPARTMENT 344.00 349.00 351.00 350.00 1012510 - POLICE EXECUTIVE BUREAU 27.00 31.00 25.00 25.00 ADMINISTRATIVE OFFICER 1.00 2.00 2.00 BUILDING SECURITY OFFICER 2.00 2.00 2.00 BUSINESS SERVICE MANAGER 1.00 1.00 DEPUTY CHIEF OF POLICE 1.00 1.00 1.00 1.00 EXECUTIVE ASSISTANT I 1.00 1.00 EXECUTIVE ASSISTANT II 1.00 1.00 MANAGER BUSINESS 1.00 1.00 OFFICE ASSISTANT II 1.00 1.00 1.00 1.00 POLICE ACCREDITATION COORDINATOR 1.00 1.00 POLICE CHIEF 1.00 1.00 1.00 1.00 POLICE DETECTIVE 3.00 3.00 POLICE LIEUTENANT 3.00 3.00 3.00 3.00 POLICE MAJOR 1.00 1.00 POLICE OFFICER 6.00 6.00 4.00 4.00 POLICE SERGEANT 7.00 7.00 6.00 6.00 PUBLIC RELATIONS SPECIALIST II 1.00 1.00 SENIOR ATTORNEY 1.00 1.00 SENIOR BUILDING SECURITY OFFICER 1.00 1.00 1.00 SENIOR PROJECT MANAGER 1.00 1.00  Page 158 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 1012512 - POLICE CRIMINAL INVESTIGATIONS BUREAU 55.00 56.00 59.00 59.00 GRAND JURY CASE COORDINATOR 1.00 1.00 OFFICE ASSISTANT II 1.00 1.00 1.00 OFFICE ASSISTANT III 1.00 POLICE CAPTAIN 1.00 1.00 1.00 1.00 POLICE DETECTIVE 34.00 34.00 37.00 37.00 POLICE LIEUTENANT 2.00 2.00 2.00 2.00 POLICE MAJOR 1.00 1.00 1.00 1.00 POLICE OFFICER 5.00 5.00 6.00 6.00 POLICE OFFICER - CORPORAL RATE 1.00 1.00 POLICE SERGEANT 9.00 9.00 9.00 9.00 PROGRAM COORDINATOR 1.00 1.00 SENIOR PROGRAM COORDINATOR 1.00 1.00 SENIOR PROJECT MANAGER 1.00 1012513 - POLICE FIELD OPERATIONS BUREAU 186.00 187.00 190.00 190.00 OFFICE ASSISTANT II 1.00 1.00 1.00 1.00 POLICE CAPTAIN 3.00 3.00 3.00 3.00 POLICE LIEUTENANT 7.00 7.00 7.00 7.00 POLICE MAJOR 2.00 2.00 2.00 2.00 POLICE OFFICER 112.00 113.00 109.00 109.00 POLICE OFFICER - CORPORAL RATE 4.00 4.00 3.00 2.00 POLICE OFFICER IN TRAINING 36.00 36.00 43.00 44.00 POLICE SERGEANT 21.00 21.00 22.00 22.00 1012514 - POLICE COMMUNITY OUTREACH BUREAU 76.00 75.00 77.00 76.00 ANIMAL CONTROL OFFICER 4.00 4.00 3.00 4.00 ANIMAL CONTROL SUPERVISOR 1.00 1.00 CRIME ANALYSIS UNIT COORDINATOR 1.00 1.00 1.00 1.00 CRIME ANALYST 1.00 1.00 1.00 1.00 INVENTORY SPECIALIST 4.00 4.00 4.00 4.00 MANAGER POLICE RECORDS 1.00 1.00 NETWORK ENGINEER III 1.00 1.00 OFFICE ASSISTANT I 1.00 1.00 1.00 OFFICE ASSISTANT II 1.00 POLICE DETECTIVE 1.00 1.00 1.00 1.00 POLICE LIEUTENANT 2.00 2.00 2.00 2.00 POLICE OFFICER 33.00 32.00 32.00 32.00 POLICE RECORDS CLERK 17.00 17.00 17.00 17.00 POLICE RECORDS SUPERVISOR 2.00 2.00 POLICE SERGEANT 4.00 4.00 4.00 4.00 PROPERTY/EVIDENCE SUPERVISOR 1.00 1.00  Page 159 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs PUBLIC SAFETY SYSTEM ADMINISTRATOR 1.00 1.00 SENIOR ANIMAL CONTROL OFFICER 1.00 1.00 2.00 1.00 SENIOR NETWORK ENGINEER 1.00 1.00 SENIOR SYSTEM DEVELOPER 1.00 SENIOR USER SYSTEM CONSULTANT 1.00 1.00 SUPERVISOR I 2.00 2.00 SUPERVISOR II 1.00 1.00 SUPERVISOR III 1.00 1.00 SYSTEM DEVELOPER II 1.00 SYSTEM DEVELOPER III 1.00 1.00 USER SYSTEM CONSULTANT III 1.00 10130 - PUBLIC WORKS 56.00 54.00 45.25 44.60 1013010 - PUBLIC WORKS BUSINESS SUPPORT 13.00 12.25 5.25 3.85 DEPUTY DIRECTOR PUBLIC WORKS 1.00 0.25 0.25 0.85 DIRECTOR OF PUBLIC WORKS 1.00 1.00 1.00 1.00 EXECUTIVE ASSISTANT II 1.00 1.00 GIS ANALYST 1.00 1.00 GIS MANAGER 1.00 GIS TECHNICIAN 2.00 2.00 MANAGEMENT ANALYST 1.00 MANAGER COMMUNITY EDUCATION 1.00 1.00 MANAGER PUBLIC WORKS BUSINESS SERVICES 1.00 1.00 MANAGER TECHNICAL SUPPORT 1.00 1.00 OFFICE ASSISTANT III 1.00 1.00 SENIOR GIS ANALYST 1.00 1.00 SENIOR MANAGEMENT ANALYST 1.00 TECH SUPPORT ANALYST II 2.00 3.00 TECH SUPPORT ANALYST III 1.00 1.00 1013019 - PUBLIC WORKS ENGINEERING 22.00 22.75 21.00 18.75 ACCOUNTING SPECIALIST II 1.00 1.00 1.00 ADMINISTRATIVE OFFICER 1.00 BUSINESS SERVICES MANAGER 1.00 CITY ENGINEER 1.00 1.00 1.00 1.00 DIVISION DIRECTOR OF BUSINESS SERVICES 0.75 ENGINEER 2.00 2.75 ENGINEER II 2.00 2.00 ENGINEER III 1.00 1.00 ENGINEERING TECHNICIAN I 3.00 3.00 3.00 3.00 ENGINEERING TECHNICIAN II 4.00 4.00 4.00 3.00 ENGINEERING TECHNICIAN III 2.00 2.00 1.00  Page 160 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs MANAGEMENT ANALYST 1.00 1.00 MANAGER CONSTRUCTION INSPECTI 1.00 2.00 1.00 1.00 MANAGER SPECIAL PROJECTS 1.00 1.00 MANAGER SURVEY DESIGN & REC 1.00 1.00 1.00 1.00 OFFICE ASSISTANT III 1.00 1.00 1.00 1.00 RIGHT OF WAY AGENT 1.00 1.00 1.00 1.00 SENIOR ENGINEER 2.00 SENIOR ENGINEERING TECHNICIAN 1.00 2.00 SENIOR MANAGEMENT ANALYST 1.00 SENIOR PROJECT MANAGER 1.00 TRAFFIC ENGINEER 1.00 1.00 1.00 1.00 1013020 - TRANS OPERATIONS 12.00 10.00 10.00 13.00 ELECTRONICS TECHNICIAN I 1.00 2.00 2.00 2.00 ELECTRONICS TECHNICIAN II 3.00 2.00 2.00 2.00 EQUIPMENT OPERATOR I 2.00 4.00 EQUIPMENT OPERATOR II 1.00 1.00 EQUIPMENT OPERATOR III 1.00 2.00 2.00 INFRASTRUCTURE SUPPORT MANAGER 2.00 2.00 MANAGER INFRASTRUCTURE 2.00 2.00 OFFICE ASSISTANT III 1.00 1.00 1.00 OFFICE SPECIALIST 1.00 TRAFFIC OPERATIONS COORDINATOR 1.00 1.00 TRAFFIC OPS ADMINISTRATOR 1.00 1.00 1013070 - FACILITIES OPERATIONS 9.00 9.00 9.00 9.00 ARBORIST I 2.00 2.00 1.00 1.00 ARBORIST II 2.00 2.00 3.00 3.00 ARBORIST III 3.00 3.00 3.00 3.00 FIELD OPERATIONS SUPERVISOR 1.00 1.00 MANAGER FORESTRY 1.00 1.00 1.00 1.00 SUPERVISOR III 1.00 1.00 10150 - TOPEKA ZOOLOGICAL PARK 3.00 3.00 3.00 1015020 - ZOO ANIMAL CARE 2.00 2.00 2.00 MANAGER ZOO OPERATIONS 1.00 ZOO KEEPER 1.00 1.00 1.00 ZOO OPERATIONS MANAGER 1.00 1.00 1015030 - ZOO EDUCATION & CONSERVATION 1.00 1.00 1.00 ZOO VETERINARIAN 1.00 1.00 1.00 10160 - PLANNING DEPARTMENT 27.10 28.00 36.50 36.50 1016010 - PLANNING DEPARTMENT 8.10 9.00 10.00 10.00 ADMINISTRATIVE OFFICER 0.90 1.00 1.00 1.00  Page 161 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs ASSOCIATE PLANNER 1.00 DEPUTY DIRECTOR OF ECONOMIC DEVELOPMENT 1.00 1.00 DIRECTOR OF PLANNING DEVEL SVS & HOUSING 0.80 1.00 1.00 1.00 DIVISION DIRECTOR OF PLANNING 1.00 1.00 1.00 1.00 MANAGEMENT ANALYST 1.00 1.00 PLANNER I 2.00 2.00 1.00 1.00 PLANNER II 2.20 2.00 2.00 3.00 PLANNER III 1.20 1.00 SENIOR PLANNER 1.00 1.00 ZONING INSPECTOR 1.00 1016015 - PLANNING - DEVELOPMENT SERVICES 19.00 19.00 21.00 21.00 ACCOUNTING SPECIALIST II 1.00 ADMINISTRATIVE OFFICER 1.00 1.00 2.00 2.00 COMPLIANCE INSPECTOR I 1.00 1.00 1.00 1.00 DEVELOPMENT NAVIGATOR 1.00 DIV DIRC DEVELOPMENT SVCS 1.00 1.00 1.00 1.00 LAND DEVELOPMENT COORDINATOR 1.00 1.00 1.00 MANAGER FIELD SERVICES 1.00 1.00 1.00 1.00 MANAGER PERMITS 1.00 MANAGER PERMITTING 1.00 1.00 MANAGER SPECIAL PROJECTS 1.00 OFFICE SPECIALIST 1.00 1.00 2.00 2.00 Permit Specialist 1.00 PLAN REVIEWER 1.00 2.00 1.00 2.00 PROJECT MANAGER 1.00 TRADE INSPECTOR 8.00 9.00 9.00 8.00 ZONING INSPECTOR 1.00 2.00 2.00 1016020 - Housing Division 5.50 5.50 EAS/HOUSING NAVIGATOR 1.00 FRONT DESK OFFICE SPECIALIST 1.00 OFFICE SPECIALIST 1.00 PROGRAM COORDINATOR 3.00 4.00 SENIOR PROGRAM ADMINISTRATOR 0.50 0.50 10170 - NEIGHBORHOOD RELATIONS 20.00 22.00 21.00 21.00 1017010 - NR ADMIN & COMMUNITY ENGAGEMENT 4.00 6.00 Blight Crew Members 2.00 COMMUNITY ENGAGEMENT DIRECTOR & OMBUDSMAN 1.00 1.00 SENIOR PROGRAM ADMINISTRATOR 1.00 1.00 SENIOR PROGRAM COORDINATOR 2.00 1.00 USER SYSTEM CONSULTANT III 1.00  Page 162 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 1017015 - NR PROPERTY MAINTENANCE 16.00 16.00 21.00 21.00 ABATEMENT SPECIALIST I 1.00 1.00 1.00 ABATEMENT SPECIALIST II 1.00 1.00 1.00 DIVISION DIRECTOR PROP MAINT CODE ENFORCEMENT 1.00 1.00 DIVISION DIRECTOR PROPERTY MAINTENANCE 1.00 1.00 EQUIPMENT OPERATOR II 1.00 EQUIPMENT OPERATOR III 1.00 HOUSING NAVIGATOR 1.00 1.00 MANAGER SPECIAL PROJECTS 1.00 OFFICE ASSISTANT II 1.00 1.00 1.00 OFFICE ASSISTANT III 1.00 PROGRAM ADMINISTRATOR 1.00 PROPERTY MAINT INSPECTOR I 2.00 10.00 9.00 PROPERTY MAINT INSPECTOR II 9.00 7.00 3.00 3.00 PROPERTY MAINTENANCE SUPERVISOR 2.00 2.00 SENIOR PROGRAM ADMINISTRATOR 1.00 SENIOR PROJECT MANAGER 1.00 1.00 SUPERVISOR II 2.00 SUPERVISOR III 2.00 229 - ALCOHOL & DRUG SAFETY 1.33 1.33 0.33 22905 - ALCOHOL & DRUG SAFETY 1.33 1.33 0.33 2290553 - ALCOHOL & DRUG SAFETY 1.33 1.33 0.33 COURT CLERK II 0.33 0.33 0.33 PROBATION OFFICER II 1.00 1.00 236 - SPECIAL LIABILITY EXP 5.10 5.10 5.10 5.85 23603 - SPECIAL LIABILITY 5.10 5.10 5.10 5.85 2360321 - SPECIAL LIABILITY 5.10 5.10 5.10 5.85 ASSOCIATE ATTORNEY 1.00 CHIEF OF LITIGATION 1.00 1.00 1.00 1.00 CITY ATTORNEY 0.35 0.35 0.35 0.35 DEPUTY CITY ATTORNEY 0.25 0.25 0.25 LEGAL SERVICES AND OPERATIONS MANAGER 1.00 LEGAL SPECIALIST 1.00 1.00 LEGAL SPECIALIST II 1.00 1.00 SENIOR ATTORNEY 0.25 1.25 1.25 1.50 SENIOR PARALEGAL 1.25 1.25 1.25 1.00 291 - SPECIAL STREET REPAIR 53.00 55.00 61.00 58.00 29130 - TRANS OPERATIONS 53.00 55.00 61.00 58.00 2913020 - TRANS OPERATIONS 53.00 55.00 61.00 58.00 ADMINISTRATIVE OFFICER 1.00 1.00  Page 163 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs DEPUTY DIRECTOR PUBLIC WORKS 1.00 1.00 1.00 1.00 EQUIPMENT OPERATOR I 2.00 1.00 EQUIPMENT OPERATOR II 1.00 INFRASTRUCTURE PLANNER 1.00 1.00 INFRASTRUCTURE SUPPORT MANAGER 4.00 4.00 MAINTENANCE WORKER II 6.00 6.00 MANAGEMENT ANALYST 1.00 1.00 MANAGER INFRASTRUCTURE 5.00 5.00 MANAGER STREETS 1.00 1.00 MANAGER TRAFFIC 1.00 1.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 PROGRAM COORDINATOR 1.00 1.00 1.00 SAFETY AND TRAINING COORDINATOR 1.00 1.00 SENIOR PROGRAM COORDINATOR 1.00 1.00 STREET MAINTENANCE WORKER 31.00 31.00 24.00 23.00 STREET MAINTENANCE WORKER SENIOR 4.00 2.00 2.00 2.00 STREET MAINTENANCE WORKER SPECIALIST 1.00 1.00 1.00 STREET MAINTENANCE WORKER TRAINEE 6.00 7.00 14.00 15.00 STREET OPERATIONS MANAGER 1.00 1.00 TRAFFIC OPERATIONS MANAGER 1.00 1.00 292 - SALES TAX STREET MAINT 2.00 1.00 1.00 4.25 29230 - TRANS OPERATIONS 2.00 1.00 1.00 4.25 2923020 - TRANS OPERATIONS 2.00 1.00 1.00 4.25 ENGINEER 1.00 1.25 ENGINEER II 1.00 ENGINEER IN TRAINING 1.00 ENGINEERING TECHNICIAN II 1.00 MANAGER PAVEMENT IMPROVEMENTS 1.00 1.00 SENIOR PROJECT MANAGER 1.00 601 - PUBLIC PARKING 11.00 10.50 10.25 10.15 60130 - PARKING 11.00 10.50 10.25 10.15 6013070 - FACILITIES OPERATIONS 11.00 10.50 10.25 10.15 DEPUTY DIRECTOR PUBLIC WORKS 0.25 0.25 0.15 DIVISION DIRECTOR OF BUSINESS SERVICES 0.25 FACILITY MAINTENANCE SUPERVISOR 1.00 1.00 MAINTENANCE WORKER II 2.00 3.00 3.00 3.00 MAINTENANCE WORKER III 1.00 MANAGEMENT ANALYST 2.00 1.00 1.00 1.00 MANAGER PARKING 1.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00  Page 164 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs PARKING CONTROL OFFICER I 3.00 3.00 3.00 3.00 PARKING CONTROL SUPERVISOR 1.00 SUPERVISOR I 1.00 1.00 SUPERVISOR II 1.00 1.00 613 - INFORMATION TECHNOLOGY 16.00 16.00 25.00 26.00 61312 - INFORMATION TECHNOLOGY 16.00 16.00 16.00 18.00 6131259 - IT DEPARTMENT OVERHEAD 16.00 16.00 16.00 18.00 APPLICATION DEVELOPER 1.00 1.00 APPLICATION DEVELOPER I 1.00 1.00 APPLICATION DEVELOPER II 1.00 APPLICATION DEVELOPER III 1.00 APPLICATION DEVELOPER I-Web Developer 1.00 CHIEF INFORMATION OFFICER 1.00 1.00 CHIEF NETWORK ENGINEER 1.00 1.00 1.00 1.00 DEPUTY DIRECTOR INFORMATION T 1.00 1.00 1.00 1.00 DIRECTOR OF INFORMATION TECHNO 1.00 1.00 DIVISION DIRECTOR INFORMATION TECHNOLOGY 1.00 1.00 NETWORK ENGINEER III 2.00 3.00 PROJECT COORDINATOR 1.00 1.00 1.00 1.00 SENIOR APPLICATION DEVELOPER 1.00 1.00 SENIOR NETWORK ENGINEER 2.00 2.00 SENIOR SYSTEM DEVELOPER 4.00 6.00 SENIOR USER SYSTEM CONSULTANT 2.00 3.00 SYSTEM DEVELOPER II 1.00 1.00 1.00 SYSTEM DEVELOPER III 4.00 4.00 USER SYSTEM CONSULTANT III 2.00 2.00 61330 - INFORMATION TECHNOLOGY 9.00 8.00 6133010 - IT DEPARTMENT OVERHEAD 9.00 8.00 BUSINESS SYSTEMS ANALYST 3.00 2.00 GIS ANALYST 1.00 1.00 GIS TECHNICIAN 2.00 2.00 MANAGER TECH/SUPPORT GROUPS 1.00 1.00 SENIOR BUSINESS SERVICES ANALYST 1.00 1.00 SENIOR GIS ANALSYT 1.00 SENIOR GIS ANALYST 1.00 614 - FLEET MANAGEMENT 22.00 22.50 22.25 22.00 61404 - FLEET MANAGEMENT 22.00 22.50 22.25 22.00 6140459 - FLEET SERV ADMN/LD SHOP 22.00 22.50 22.25 22.00 ACCOUNTANT 1.00 1.00 ACCOUNTANT II 1.00 1.00  Page 165 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs ACCOUNTING SPECIALIST I 1.00 1.00 1.00 1.00 DEPUTY DIRECTOR PUBLIC WORKS 0.50 0.25 FLEET SERVICES SUPERVISOR 3.00 3.00 FLEET SUPERVISOR 3.00 MANAGER FLEET SERVICES 1.00 1.00 1.00 1.00 MASTER MECHANIC 7.00 6.00 6.00 6.00 MECHANIC I 2.00 2.00 5.00 5.00 MECHANIC II 6.00 7.00 4.00 4.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 SUPERVISOR III 3.00 615 - FACILITIES OPERATIONS 14.00 16.00 15.25 15.00 61530 - FACILITIES OPERATIONS 14.00 16.00 15.25 15.00 6153070 - FACILITIES OPERATIONS 14.00 16.00 15.25 15.00 DEPUTY DIRECTOR PUBLIC WORKS 0.25 ELECTRICIAN 1.00 1.00 1.00 1.00 FACILITIES MANAGER 1.00 1.00 HVAC SPECIALIST 1.00 1.00 1.00 MAINTENANCE WORKER I 1.00 2.00 2.00 2.00 MAINTENANCE WORKER II 2.00 1.00 2.00 2.00 MAINTENANCE WORKER III 3.00 4.00 3.00 3.00 MANAGER FACILITIES 1.00 1.00 PLUMBER 1.00 1.00 1.00 PREVENTATIVE MAINTENANCE TECHNICIAN 1.00 1.00 1.00 1.00 PROJECT MANAGER 1.00 1.00 1.00 1.00 SENIOR FACILITY MAINTENANCE SUPERVISOR 1.00 1.00 SENIOR HVAC SPECIALIST 1.00 SENIOR PLUMBER 1.00 SENIOR PROJECT MANAGER 1.00 1.00 1.00 1.00 SUPERVISOR II 1.00 SUPERVISOR III 1.00 1.00 621 - WATER UTILITY 122.00 121.00 121.00 123.00 62130 - WATER UTILITY 122.00 121.00 121.00 123.00 6213010 - WATER ADMINISTRATION 4.00 4.00 4.00 5.00 ACCOUNTING SPECIALIST III 1.00 1.00 ENGINEER 1.00 1.00 ENGINEER II 1.00 1.00 ENGINEER IN TRAINING 1.00 1.00 1.00 1.00 ENGINEERING TECHNICIAN I 1.00 OFFICE ASSISTANT III 1.00 1.00 1.00 1.00 SENIOR ACCOUNTING SPECIALIST 1.00 1.00  Page 166 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 6213058 - WA UTILITY ACCOUNT 43.00 43.00 43.00 44.00 BUSINESS SERVICE MANAGER 1.00 1.00 BUSINESS SUPPORT ANALYST 1.00 1.00 CUSTOMER SERVICE SUPERVISOR 2.00 2.00 DIRECTOR OF WATER METER SVCS 1.00 1.00 FIELD OPERATIONS SUPERVISOR 2.00 2.00 FOREPERSON 1.00 1.00 INFRASTRUCTURE SUPPORT MANAGER 2.00 2.00 LEADPERSON 1.00 1.00 1.00 2.00 MANAGEMENT ANALYST 1.00 MANAGER UTILITY BUSINESS SERVICES 3.00 2.00 MANAGER UTILITY CUSTOMER SERVICE 1.00 1.00 MANAGER WATER METERS 1.00 1.00 OFFICE ASSISTANT II 11.00 11.00 11.00 11.00 OFFICE ASSISTANT III 3.00 2.00 2.00 2.00 OFFICE SPECIALIST 2.00 3.00 3.00 3.00 PROGRAM ADMINISTRATOR 1.00 PROGRAM COORDINATOR 1.00 3.00 PROJECT MANAGER 1.00 1.00 SENIOR PROGRAM ADMINISTRATOR 1.00 1.00 SUPERVISOR II 1.00 1.00 SUPERVISOR III 2.00 3.00 SYSTEM DEVELOPER III 1.00 1.00 UTILITIES CUSTOMER SERVICE GENERAL MANAGER 1.00 1.00 UTILITY SYSTEM WORKER I 2.00 3.00 1.00 UTILITY SYSTEM WORKER II 3.00 3.00 3.00 2.00 UTILITY SYSTEM WORKER III 9.00 7.00 11.00 10.00 6213061 - WA MAINTENANCE 36.00 36.00 38.00 38.00 ENGINEERING TECHNICIAN I 1.00 2.00 ENGINEERING TECHNICIAN II 2.00 2.00 2.00 1.00 FIELD OPERATIONS SUPERVISOR 1.00 1.00 FOREPERSON 7.00 6.00 7.00 6.00 INFRASTRUCTURE SUPPORT MANAGER 2.00 LEADPERSON 5.00 6.00 5.00 5.00 MANAGER INFRASTRUCTURE 1.00 2.00 MANAGER WATER DISTRIBUTION 1.00 1.00 OFFICE ASSISTANT III 1.00 1.00 1.00 1.00 SENIOR INFRASTRUCTURE MANAGER 1.00 1.00 SENIOR INFRASTRUCTURE SUPPORT MANAGER 1.00 SUPERVISOR III 2.00 3.00  Page 167 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs UTIILTY SYSTEM WORKER I 1.00 1.00 UTILITY SYSTEM WORKER II 10.00 9.00 14.00 15.00 UTILITY SYSTEM WORKER III 5.00 6.00 3.00 2.00 WATER INVENTORY SPECIALIST 1.00 1.00 1.00 1.00 6213062 - WA TECHNICAL SERVICES 5.00 4.00 4.00 4.00 FOREPERSON 3.00 3.00 3.00 3.00 INFRASTRUCTURE SUPPORT MANAGER 1.00 1.00 MANAGER INFRASTRUCTURE 1.00 SENIOR INFRASTRUCTURE MANAGER 1.00 TRADE INSPECTOR 1.00 6213064 - WA OPERATIONS 34.00 34.00 32.00 32.00 CHEMIST 1.00 1.00 1.00 1.00 CLASS IV WATER PLANT OPERATOR 4.00 4.00 4.00 4.00 ELEC / INSTRUMENT MECH II 1.00 ELECTRICIAN 2.00 3.00 3.00 3.00 FOREPERSON 3.00 4.00 3.00 3.00 INFRASTRUCTURE SUPPORT MANAGER 1.00 1.00 LABORATORY TECHNCIAN 1.00 1.00 1.00 1.00 LEADPERSON 4.00 3.00 3.00 3.00 MANAGER INFRASTRUCTURE 1.00 1.00 MANAGER WATER PLANT OPERATIONS 1.00 1.00 MANAGER WATER QUALITY 1.00 1.00 NETWORK ENGINEER III 1.00 1.00 OFFICE ASSISTANT III 1.00 1.00 1.00 1.00 SENIOR NETWORK ENGINEER 1.00 1.00 UTILITY SYSTEM WORKER II 3.00 2.00 2.00 3.00 UTILITY SYSTEM WORKER III 6.00 6.00 6.00 5.00 WATER DISTRIBUTION GENERAL MANAGER 1.00 1.00 WATER PLANT OPERATOR 3.00 4.00 4.00 4.00 WATER PLANT OPS GENERAL MANAGER 1.00 1.00 WATER SYSTEM GENERAL MANAGER 1.00 1.00 623 - STORMWATER UTILITY 25.00 26.00 26.00 25.00 62330 - STORMWATER 25.00 26.00 26.00 25.00 6233010 - STORMWATER ADMINISTRATION 5.00 5.00 5.00 5.00 ENGINEER 2.00 2.00 ENGINEER I 1.00 1.00 ENGINEER II 2.00 2.00 ENGINEER IN TRAINING 1.00 1.00 ENGINEERING TECHNICIAN I 1.00 1.00 1.00 1.00 OFFICE ASSISTANT III 1.00 1.00 1.00 1.00  Page 168 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 6233064 - STORMWATER MAINTENANCE 16.00 17.00 17.00 16.00 EQUIPMENT OPERATOR 7.00 7.00 5.00 3.00 FIELD OPERATIONS SUPERVISOR 1.00 INFRASTRUCTURE SUPPORT MANAGER 1.00 1.00 INSPECTION & VERIFICATION OPERATOR 1.00 1.00 1.00 1.00 MANAGER INFRASTRUCTURE 1.00 SENIOR EQUIPMENT OPERATOR 7.00 8.00 9.00 10.00 SENIOR INFRASTRUCTURE MANAGER 1.00 1.00 6233065 - STORMWATER FIELD SERVIES 4.00 4.00 4.00 4.00 ENVIRONMENTAL TECHNICIAN I 1.00 1.00 1.00 1.00 EROSION CONTROL INSPECTOR I 1.00 1.00 1.00 EROSION CONTROL INSPECTOR II 1.00 HORTICULTURIST 1.00 1.00 1.00 1.00 INFRASTRUCTURE SUPPORT MANAGER 1.00 1.00 MANAGER INFRASTRUCTURE 1.00 1.00 625 - WASTEWATER FUND 77.00 76.00 76.00 76.00 62530 - WASTEWATER 77.00 76.00 76.00 76.00 6253010 - WASTEWATER ADMINISTRATION 3.00 3.00 3.00 3.00 ADMINISTRATIVE OFFICER II 1.00 1.00 ENGINEER 1.00 ENGINEER III 1.00 1.00 MANAGER UTILITY BUSINESS SERVICES 1.00 1.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 SENIOR ENGINEER 1.00 6253067 - WASTEWATER MAINTENANCE 17.00 17.00 17.00 17.00 ELECT & INST MECH-E&I 1.00 1.00 1.00 ELECTRICIAN 2.00 3.00 2.00 2.00 INFRASTRUCTURE SUPPORT MANAGER 1.00 1.00 MAINTENANCE MECHANIC 11.00 11.00 11.00 11.00 MANAGER INFRASTRUCTURE 2.00 2.00 SENIOR MAINTENANCE MECHANIC 1.00 1.00 1.00 1.00 SUPERVISOR III 1.00 1.00 6253068 - WASTEWATER LAB 4.00 4.00 4.00 4.00 BIOLOGIST 2.00 2.00 1.00 1.00 ENVIRONMENTAL TECHNICIAN II 1.00 1.00 MANAGER LABORATORY OPERATIONS 1.00 1.00 1.00 1.00 SENIOR BIOLOGIST 1.00 1.00 SENIOR ENVIRONMENTAL TECHNICIAN 1.00 1.00 6253069 - WASTEWATER OPERATIONS 25.00 23.00 23.00 23.00 EQUIPMENT OPERATOR 2.00 1.00 2.00 2.00  Page 169 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs INFRASTRUCTURE SUPPORT MANAGER 2.00 2.00 MANAGER INFRASTRUCTURE 3.00 3.00 MANAGER WATER POLLUTION CONTROL 1.00 1.00 NETWORK ENGINEER III 1.00 SENIOR EQUIPMENT OPERATOR 2.00 2.00 1.00 1.00 SENIOR WASTEWATER TREATMENT FACILITY OPERATOR 8.00 6.00 6.00 7.00 SUPERVISOR III 1.00 1.00 WASTEWATER TREATMENT FACILITY OPERATOR I 6.00 8.00 8.00 8.00 WASTEWATER TREATMENT FACILITY OPERATOR II 2.00 2.00 2.00 1.00 WPC GENERAL MANAGER 1.00 1.00 6253069 - WPC SCADA 1.00 1.00 2.00 NETWORK ENGINEER III 1.00 SENIOR NETWORK ENGINEER 1.00 1.00 SYSTEM DEVELOPER II 1.00 6253072 - WPC COUNTY CONTRACTS 2.00 2.00 2.00 2.00 SENIOR WASTEWATER TREATMENT FACILITY OPERATOR 2.00 1.00 1.00 1.00 WASTEWATER TREATMENT FACILITY OPERATOR I 1.00 1.00 WPC WASTEWATER TREATMENT FACILITY OPERATOR II 1.00 6253074 - UTILITIES & TRANSP ADM 17.00 17.00 17.00 18.00 EQUIPMENT OPERATOR 4.00 2.00 3.00 5.00 INFRASTRUCTURE SUPPORT MANAGER 2.00 2.00 INSPECTION & VERIFICATION OPERATOR 2.00 2.00 2.00 2.00 MANAGER INFRASTRUCTURE 2.00 1.00 MANAGER WATER POLLUTION CONTROL 1.00 1.00 SENIOR EQUIPMENT OPERATOR 8.00 10.00 9.00 8.00 SENIOR INFRASTRUCTURE MANAGER 1.00 WPC GENERAL MANAGER 1.00 1.00 6253080 - UTILITIES & TRANSP ADM 9.00 9.00 9.00 7.00 ADMINISTRATIVE OFFICER 1.00 1.00 ADMINISTRATIVE OFFICER II 1.00 1.00 BUSINESS SERVICE MANAGER 1.00 1.00 DEPUTY UTILITY DIRECTOR 4.00 4.00 4.00 3.00 MANAGEMENT ANALYST 1.00 MANAGER BUSINESS 1.00 1.00 MANAGER COMMUNITY EDUCATION 1.00 1.00 PROGRAM COORDINATOR 1.00 1.00 1.00 PUBLIC RELATIONS SPECIALIST 1.00 UTILITIES DIRECTOR 1.00 1.00 1.00 1.00 641 - WORKERS COMP SELF INS 2.00 2.00 2.00 2.25 64150 - RISK FUNDS 2.00 2.00 2.00 2.25  Page 170 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 6415020 - WORKERS COMPENSATION 2.00 2.00 2.00 2.25 DIRECTOR OF HUMAN RESOURCES 0.25 HUMAN RESOURCES ASSISTANT 1.00 1.00 HUMAN RESOURCES SPECIALIST 1.00 MANAGER HUMAN RESOURCES 1.00 1.00 1.00 SENIOR HUMAN RESOURCES MANAGER 1.00 SENIOR HUMAN RESOURCES SPECIALIST 1.00 642 - GROUP HEALTH INSURANCE 1.00 2.00 2.00 2.25 64252 - RISK FUNDS 1.00 2.00 2.00 2.25 6425250 - GROUP HEALTH INSURANCE 1.00 2.00 2.00 2.25 DIRECTOR OF HUMAN RESOURCES 0.25 HUMAN RESOURCES SPECIALIST 1.00 MANAGER HUMAN RESOURCES 0.50 0.50 0.50 SENIOR HUMAN RESOURCES MANAGER 0.50 SENIOR HUMAN RESOURCES SPECIALIST 0.50 0.50 0.50 0.50 WELLNESS COORDINATOR 1.00 1.00 700 - HUD GRANTS 10.00 10.00 12.50 10.90 70002 - HUD COMM ENG Grants 2.00 7000215 - HUD COMM ENG Grants 2.00 PROGRAM COORDINATOR 1.00 SENIOR PROGRAM COORDINATOR 1.00 70071 - HND GRANTS 10.00 10.00 10.50 10.90 7007171 - NR HOUSING SERVICES 10.00 10.00 10.50 10.90 ACCOUNTANT 1.00 ACCOUNTANT II 1.00 DIV DIRC HOUSING SERVICES 1.00 1.00 1.00 1.00 GRANTS ADMINISTRATOR 1.00 MANAGER BUSINESS 1.00 OFFICE ASSISTANT I 1.00 1.00 OFFICE SPECIALIST 2.00 1.00 1.00 OFFICE SPECIALIST II 1.00 PROGRAM COORDINATOR 1.00 2.00 2.00 3.00 REHABILITATION SPECIALIST I 3.00 3.00 4.00 4.00 SENIOR PROGRAM ADMINISTRATOR 1.50 1.50 SENIOR PROGRAM COORDINATOR 1.00 0.40 710 - OTHER GRANTS 3.90 6.00 4.00 5.00 71025 - OTHER GRANTS 1.00 1.00 1.00 1.00 7102571 - LAW ENFORCEMENT GRANTS 1.00 1.00 1.00 1.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 71060 - OTHER GRANTS 1.90 2.00 2.00 2.00  Page 171 - 7/30 Row Labels FY 22 Budgeted FTEs FY 23 Budgeted FTEs FY 24 Budgeted FTEs FY 25 Budgeted FTEs 7106071 - PLANNING GRANTS 1.90 2.00 2.00 2.00 ADMINISTRATIVE OFFICER 0.10 DIRECTOR OF PLANNING DEVEL SVS & HOUSING 0.20 PLANNER II 0.80 1.00 1.00 1.00 PLANNER III 0.80 1.00 SENIOR PLANNER 1.00 1.00 71071 - OTHER GRANTS 1.00 3.00 1.00 2.00 7107171 - HND STATE GRANTS 1.00 3.00 1.00 2.00 PROGRAM COORDINATOR 2.00 1.00 2.00 SENIOR PROGRAM ADMINISTRATOR 1.00 1.00 (blank) Grand Total 1146.00 1162.00 1187.00 1188.00  Page 172 - 7/30 Row Labels 7/22/2024 Vacancy Total 101 - GENERAL 81.00 10101 - CITY COUNCIL 1.00 1010110 - CITY COUNCIL 1.00 SENIOR EXECUTIVE ASSISTANT 1.00 10102 - CITY MANAGER 3.00 1010210 - CITY MANAGER 2.00 DEPUTY CITY MANAGER 1.00 PRODUCTION SPECIALIST 1.00 1010215 - DEI Office 1.00 CHIEF DIVERSITY EQUITY & INCLUSION OFFICER 1.00 10103 - CITY ATTORNEY 1.00 1010310 - GENERAL GOVERNMENT & CRIMINAL PROSECUTION 1.00 ASSISTANT ATTORNEY 1.00 10104 - FINANCIAL SERVICES 5.00 1010410 - CENTRAL ACCOUNTING & CASH 5.00 ADMINISTRATIVE OFFICER 1.00 CHIEF FINANCIAL OFFICER 1.00 DEPUTY DIRECTOR OF FINANCE 1.00 GRADUATE FELLOW 1.00 MANAGEMENT ANALYST 1.00 10105 - MUNICIPAL COURT 7.00 1010510 - MC JUDICIAL 7.00 COURT CLERK I 1.00 COURT CLERK II 4.00 PROBATION OFFICER I 1.00 PROBATION OFFICER II 1.00 10106 - HUMAN RESOURCES 1.00 1010610 - HUMAN RESOURCES 1.00 HUMAN RESOURCES ASSISTANT 1.00 10120 - FIRE DEPARTMENT 5.00 1012010 - FIRE ADMINISTRATION & BUSINESS SERVICES 1.00 DIVISION CHIEF FIRE - ADMINISTRATION 1.00  Page 173 - 7/30 Row Labels 7/22/2024 Vacancy Total 1012017 - FIRE OPERATIONS 4.00 ADVANCED FIREFIGHTER 4.00 10125 - POLICE DEPARTMENT 40.00 1012510 - POLICE EXECUTIVE BUREAU 1.00 POLICE CHIEF 1.00 1012512 - POLICE CRIMINAL INVESTIGATIONS BUREAU 2.00 POLICE DETECTIVE 1.00 POLICE MAJOR 1.00 1012513 - POLICE FIELD OPERATIONS BUREAU 23.00 POLICE OFFICER 18.00 POLICE OFFICER IN TRAINING 5.00 1012514 - POLICE COMMUNITY OUTREACH BUREAU 14.00 ANIMAL CONTROL OFFICER 2.00 ANIMAL CONTROL SUPERVISOR 1.00 INVENTORY SPECIALIST 1.00 POLICE OFFICER 6.00 POLICE RECORDS CLERK 4.00 10130 - PUBLIC WORKS 8.00 1013019 - PUBLIC WORKS ENGINEERING 6.00 ACCOUNTING SPECIALIST 1.00 CITY ENGINEER 1.00 ENGINEERING TECHNICIAN I 1.00 MANAGEMENT ANALYST 1.00 SENIOR ENGINEERING TECHNICIAN 1.00 TRAFFIC ENGINEER 1.00 1013020 - TRANS OPERATIONS 2.00 EQUIPMENT OPERATOR I 2.00 10150 - TOPEKA ZOOLOGICAL PARK 3.00 1015020 - ZOO ANIMAL CARE 2.00 MANAGER ZOO OPERATIONS 1.00 ZOO KEEPER 1.00 1015030 - ZOO EDUCATION & CONSERVATION 1.00  Page 174 - 7/30 Row Labels 7/22/2024 Vacancy Total ZOO VETERINARIAN 1.00 10160 - PLANNING DEPARTMENT 4.00 1016010 - PLANNING DEPARTMENT 1.00 DEPUTY DIRECTOR OF ECONOMIC DEVELOPMENT 1.00 1016015 - PLANNING - DEVELOPMENT SERVICES 3.00 ADMINISTRATIVE OFFICER 1.00 PLAN REVIEWER 1.00 TRADE INSPECTOR 1.00 10170 - NEIGHBORHOOD RELATIONS 3.00 1017015 - NR PROPERTY MAINTENANCE 3.00 HOUSING NAVIGATOR 1.00 PROPERTY MAINT INSPECTOR I 1.00 PROPERTY MAINT INSPECTOR II 1.00 291 - SPECIAL STREET REPAIR 10.00 29130 - TRANS OPERATIONS 10.00 2913020 - TRANS OPERATIONS 10.00 MAINTENANCE WORKER II 2.00 STREET MAINTENANCE WORKER 1.00 STREET MAINTENANCE WORKER TRAINEE 7.00 613 - INFORMATION TECHNOLOGY 3.00 61312 - INFORMATION TECHNOLOGY 2.00 6131259 - IT DEPARTMENT OVERHEAD 2.00 SENIOR SYSTEM DEVELOPER 2.00 61330 - INFORMATION TECHNOLOGY 1.00 6133010 - IT DEPARTMENT OVERHEAD 1.00 BUSINESS SYSTEMS ANALYST 1.00 614 - FLEET MANAGEMENT 1.00 61404 - FLEET MANAGEMENT 1.00 6140459 - FLEET SERV ADMN/LD SHOP 1.00 MASTER MECHANIC 1.00 615 - FACILITIES OPERATIONS 4.00 61530 - FACILITIES OPERATIONS 4.00  Page 173 - 7/28 Row Labels 7/22/2024 Vacancy Total 6153070 - FACILITIES OPERATIONS 4.00 MAINTENANCE WORKER II 1.00 MAINTENANCE WORKER III 1.00 PLUMBER 1.00 PREVENTATIVE MAINTENANCE TECHNICIAN 1.00 621 - WATER UTILITY 16.00 62130 - WATER UTILITY 16.00 6213010 - WATER ADMINISTRATION 2.00 ENGINEER 1.00 ENGINEERING TECHNICIAN I 1.00 6213061 - WA MAINTENANCE 6.00 FOREPERSON 2.00 LEADPERSON 3.00 MANAGER INFRASTRUCTURE 1.00 6213064 - WA OPERATIONS 8.00 LEADPERSON 1.00 MANAGER INFRASTRUCTURE 1.00 OFFICE ASSISTANT III 1.00 SENIOR NETWORK ENGINEER 1.00 UTILITY SYSTEM WORKER II 1.00 UTILITY SYSTEM WORKER III 1.00 WATER PLANT OPERATOR 2.00 623 - STORMWATER UTILITY 4.00 62330 - STORMWATER 4.00 6233010 - STORMWATER ADMINISTRATION 2.00 ENGINEER 1.00 ENGINEER IN TRAINING 1.00 6233064 - STORMWATER MAINTENANCE 2.00 EQUIPMENT OPERATOR 1.00 SENIOR INFRASTRUCTURE MANAGER 1.00 625 - WASTEWATER FUND 11.00 62530 - WASTEWATER 11.00  Page 174 - 7/28 Row Labels 7/22/2024 Vacancy Total 6253067 - WASTEWATER MAINTENANCE 3.00 MAINTENANCE MECHANIC 3.00 6253069 - WASTEWATER OPERATIONS 3.00 MANAGER INFRASTRUCTURE 1.00 WASTEWATER TREATMENT FACILITY OPERATOR I 2.00 6253069 - WPC SCADA 1.00 SYSTEM DEVELOPER II 1.00 6253074 - UTILITIES & TRANSP ADM 2.00 EQUIPMENT OPERATOR 2.00 6253080 - UTILITIES & TRANSP ADM 2.00 DEPUTY UTILITY DIRECTOR 2.00 710 - OTHER GRANTS 1.00 71060 - OTHER GRANTS 1.00 7106071 - PLANNING GRANTS 1.00 PLANNER II 1.00 (blank) Grand Total 131.00