Governing Body

Governing Body Chambers 214 SE 8th Street, 2nd Floor Topeka, Kansas, 66603 https://www.topeka.org Governing Body Agenda August 26, 2025 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 166, 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. Agendas are available by 5:00 p.m. on Thursday in the City Clerk's Office, 215 SE 7th Street, Room 166, Topeka, Kansas, 66603 or on the City's website at https://www.topeka.org. CALL TO ORDER: INVOCATION: PLEDGE OF ALLEGIANCE: 1. ROLL CALL: 2. CONSENT AGENDA: A. MINUTES of the regular meeting of August 19, 2025 B. APPLICATIONS: 3. ACTION ITEMS: A. Resolution - Approving Budget Exceeding $250,000 - W PC Facility Rehabilitation Program Project: W W TP Building B Renovation and Addition - Project Nos. 291123.01 and 291149.01 RESOLUTION introduced by the Public Infrastructure Committee comprised of Councilmembers Sylvia Ortiz, David Banks and Neil Dobler recommending approval of Project Nos. 291123.01 and 291149.01 for the Water Pollution Control (W PC) Facility Rehabilitation Program Project: Wastewater Treatment Plant (W W TP) Building B Renovation and Addition as further described in Exhibit A. (Public Infrastructure Committee recommended approval on August 19, 2025.) Voting Requirement: Action requires at least six (6) votes of the Governing Body. (Approval of total project budget of $1,200,000 for the WWTP Building B Renovation and Addition.) B. Public Hearing and Resolution - TMTA 2026 Budget - Revenue Neutral Rate (RNR) PUBLIC HEARING to consider comment from the public concerning the Governing Body’s consideration whether to exceed the Topeka Metro Transit Authority’s revenue neutral rate of 3.999 and impose a proposed tax rate of 4.2 mills. RESOLUTION introduced by City Manager Dr. Robert M. Perez, to levy a property tax rate on behalf of the Topeka Metro Transit Authority (TMTA) that exceeds the Revenue Neutral Rate. Voting Requirement: Action requires at least six (6) votes of the Governing Body. (Approval would determine whether or not to exceed the TMTA's RNR of 3.999 and impose a rate of 4.2 mills) C. Public Hearing and Resolution - City 2026 Operating Budget - Revenue Neutral Rate (RNR) PUBLIC HEARING to consider comment from the public concerning the Governing Body’s consideration of adopting a budget for 2026 that exceeds the Revenue Neutral Rate (RNR) which is 35.183 RESOLUTION introduced by City Manager Dr. Robert M. Perez, to levy a property tax rate that exceeds the City of Topeka’s Revenue Neutral Rate. Voting Requirement: Action requires at least six (6) votes of the Governing Body.  (Approval would determine whether or not to exceed the City's RNR of 35.183 and impose a rate of 36.956 mills) 4. NON-ACTION ITEMS: A. Discussion - 2026 Budget Overview Presentation DISCUSSION related to the City of Topeka 2026 Operating Budget. (Discussions will continue through the months of July, August and September.) 5. PUBLIC COMMENT: 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. 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 166, Topeka, Kansas, 66603 or via email at cclerk@topeka.org on or before the date of the meeting for attachment to the meeting minutes. View the meeting online at https://www.topeka.org/communications/live-stream/ or at https://www.facebook.com/cityoftopeka/. 6. ANNOUNCEMENTS: 7. 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.) 8. ADJOURNMENT:  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 26, 2025 DATE: August 26, 2025 CONTACT PERSON: Sylvia Davis, Utilities DOCUMENT #: Department Director SECOND PARTY/SUBJECT: Water Pollution Control PROJECT #: 291123.01 and (W PC) Facility 291149.01 Rehabilitation Program Project: Wastewater Treatment Plant (W W TP) Building B Renovation and Addition CATEGORY/SUBCATEGORY 020 Resolutions / 004 Public Improvements CIP PROJECT: No ACTION OF COUNCIL: JOURNAL #: PAGE #: DOCUMENT DESCRIPTION: RESOLUTION introduced by the Public Infrastructure Committee comprised of Councilmembers Sylvia Ortiz, David Banks and Neil Dobler recommending approval of Project Nos. 291123.01 and 291149.01 for the Water Pollution Control (W PC) Facility Rehabilitation Program Project: Wastewater Treatment Plant (W W TP) Building B Renovation and Addition as further described in Exhibit A. (Public Infrastructure Committee recommended approval on August 19, 2025.) Voting Requirement: Action requires at least six (6) votes of the Governing Body. (Approval of total project budget of $1,200,000 for the WWTP Building B Renovation and Addition.) VOTING REQUIREMENTS: Action requires at least six (6) votes of the Governing Body. POLICY ISSUE: Whether to adopt the Public Infrastructure Committee’s recommendation. STAFF RECOMMENDATION: Staff recommends the Governing Body move to approve the resolution. BACKGROUND: The Governing Body adopted a Resolution approving the 2024-2033 Capital Improvement Program and the 2024- 2026 Capital Improvement Budget (Resolution No. 9425). The Resolution requires Governing Body approval for projects that are ready for construction and whose total project budget exceeds $250,000. At its meeting on August 19, 2025, the Public Infrastructure Committee recommended approval of Project Nos.291123.01 and 291149.01 covering the Wastewater Treatment Plant Building B Renovation and Addition. BUDGETARY IMPACT: $1,200,000 SOURCE OF FUNDING: Cash ATTACHMENTS: Description Resolution and Exhibit A PI Committee Excerpt (August 19, 2025) PI Committee Referral Report (August 19, 2025)  1 RESOLUTION NO. ___________ 2 3 A RESOLUTION introduced by Public Infrastructure Committee comprised of 4 Councilmembers David Banks, Sylvia Ortiz and Neil Dobler 5 recommending approval of Project Nos. 291123.01 and 291149.01 6 for Waste Water Treatment Plant (WWTP) Building B Renovation & 7 Addition. 8 9 WHEREAS, the Governing Body adopted Resolution No. 9318 approving the 10 2023-2025 CIP and Resolution No. 9425 approving the 2024-2026 CIP; and 11 WHEREAS, the Governing Body requires approval for projects that are ready for 12 construction and whose total project budget exceeds $250,000; and 13 WHEREAS, on August 19, 2025, the Public Infrastructure Committee 14 recommended approval of the project(s). 15 NOW, THEREFORE, BE IT RESOLVED, BY THE GOVERNING BODY OF THE 16 CITY OF TOPEKA, KANSAS, that Project Nos. 291123.01 and 291149.01 for WWTP 17 Building B Renovation & Addition, further described in Exhibit A, are hereby approved. 18 ADOPTED and APPROVED by the Governing Body on ____________________. 19 CITY OF TOPEKA, KANSAS 20 21 22 23 24 Michael A. Padilla, Mayor 25 ATTEST: 26 27 28 29 ________________________________ 30 Brenda Younger, City Clerk RES/2025 CIP Projects Exceeding $250,000 WWTP Building B Renovation & Addition EXHIBIT A  CITY OF TOPEKA CITY COUNCIL Tonya Bailey, Sr Executive Assistant City Hall, 215 SE 7th St., Room 255 Tara Jefferies, Sr Executive Assistant Topeka, KS 66603-3914 E-mail: councilassist@topeka.org (785) 368-3710 www.topeka.org EXCERPT CITY OF TOPEKA, Topeka, Kansas, Tuesday, August 19, 2025. The Public Infrastructure Committee members met at 11:00 A.M. with the following Committee members present: Sylvia Ortiz (zoom), David Banks (Chair) and Neil Dobler. The following is an excerpt of the draft minutes from the meeting: APPROVAL of Resolution recommending Project Nos. 291123.01, 291149.01 for Wastewater Treatment Plant (WWTP) Building B Renovation and Addition. Capital Improvement Project (CIP) Project Exceeding $250K: Water Pollution Control (WPC) Facility Rehabilitation Program Project: Wastewater Treatment Plant (WWTP) Building B Renovation and Addition. Project Nos. 291123.01, 291149.01. Utilities Director Sylvia Davis spoke to the renovation and addition to the existing Wastewater Treatment Plant Building B. The total construction cost would be $1,106,000 with an additional $93,500 for owner responsible items including re-routing IT equipment, security and temporary construction costs. The project is using cash as the funding source. The building will house staff in a safer environment, accommodate Americans with Disabilities Act (ADA) requirements, and allow for more efficient operations. She stated the Utilities Department will be partnering with Public Works on the project, and will be managed by Deputy Director Public Works Jason Tryon. Councilmember Hoferer questioned the time frame for the project to begin if approved. Utilities Director Davis stated with Governing Body approval there is a contract that construction can begin right away. She added there is a desire to begin soon to be able to complete the parking lot with asphalt before winter 2026. MOTION: Committee member Dobler made a motion to approve and move forward to the Governing Body for action. Committee member Ortiz seconded. Motion approved 3-0-0. *************************** Presented at the August 26, 2025 Governing Body Meeting Page 1  COMMITTEE REFERRAL SHEET COMMITTEE REPORT Name of Public Infrastructure Committee: Title: Capital Improvement Project (CIP) Project Exceeding $250K; Water Pollution Control (WPC) Facility Rehabilitation Program Project: Wastewater Treatment Plant (WWTP) Building B Renovation and Addition. Project Nos. 291123.01, 291149.01. Date referred from Council meeting: Date referred August 19, 2025 from Committee: Committee MOTION: Committee member Dobler made a motion to Action: approve and move forward to the Governing Body for action. Committee member Ortiz seconded. Motion approved 3-0-0. Comments: Amendments: Members of Councilmembers Sylvia Ortiz, David Banks (Chair), and Committee: Neil Dobler Agenda Date August 26, 2025 Requested:  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 26, 2025 DATE: August 26, 2025 CONTACT PERSON: Josh McAnarney, DOCUMENT #: Budget and Finance Division Manager SECOND PARTY/SUBJECT: Topeka Metro Transit PROJECT #: Authority (TMTA) Revenue Neutral Rate (RNR) - 2026 City Operating Budget CATEGORY/SUBCATEGORY 020 Resolutions / 005 Miscellaneous CIP PROJECT: No ACTION OF COUNCIL: JOURNAL #: PAGE #: DOCUMENT DESCRIPTION: PUBLIC HEARING to consider comment from the public concerning the Governing Body’s consideration whether to exceed the Topeka Metro Transit Authority’s revenue neutral rate of 3.999 and impose a proposed tax rate of 4.2 mills. RESOLUTION introduced by City Manager Dr. Robert M. Perez, to levy a property tax rate on behalf of the Topeka Metro Transit Authority (TMTA) that exceeds the Revenue Neutral Rate. Voting Requirement: Action requires at least six (6) votes of the Governing Body. (Approval would determine whether or not to exceed the TMTA's RNR of 3.999 and impose a rate of 4.2 mills) VOTING REQUIREMENTS: Action requires at least six (6) votes of the Governing Body. POLICY ISSUE: K.S.A. 79-2988, as amended, requires the Governing Body to hold a public hearing, to allow comment regarding exceeding the revenue neutral rate. After the public hearing is conducted, the Governing Body must determine whether or not to exceed the TMTA's RNR of 3.999 and impose a rate of 4.2 mills. STAFF RECOMMENDATION: Staff recommends the Governing Body conduct the public hearing as required by K.S.A. 79-2988. After the public hearing is closed, Staff recommends the Governing Body move to approve the resolution. BACKGROUND: The City's budget includes a levy on behalf of the TMTA. TMC A9-2 requires the Governing Body to levy a tax of 4.2 mills on behalf of the TMTA, the proceeds of which are used to provide funding for bus services. However, the County Clerk, in accordance with K.S.A. 79-2988, as amended, has established the RNR rate for the TMTA at 3.999. This means that the Governing Body cannot levy a tax of 4.2 mills unless it first passes a resolution to exceed the TMTA's RNR of 4.017. Before the Governing Body can consider a resolution, it must entertain comment from the public. After considering comment the law requires the Governing Body to vote on the resolution before closing the public hearing. BUDGETARY IMPACT: There is no budgetary impact to the City since this is a pass-through fund. SOURCE OF FUNDING: Not Applicable. ATTACHMENTS: Description 2025 TMTA/City of Topeka - Public Hearing Notice to Exceed RNR Proposed Resolution Resolution 9691 TMTA Exceed RNR (July 8, 2025) Presentation  Published in the Topeka Metro News on August 11, 2025 Notice of Revenue Neutral Rate (RNR) Public Hearing for the City of Topeka and the Topeka Metro Transit Authority (TMTA) The Governing Body of the City of Topeka will meet on August 26, 2025, at 6:00 p.m. in the City Council Chambers located 214 SE 8th Street, 2nd Floor, Topeka, Kansas, 66603, for the purpose of holding a public hearing to consider comment from the public concerning the Governing Body’s consideration of adopting a budget for 2026 that exceeds the RNR which is 35.183. If the Governing Body approves exceeding the RNR, the Governing Body will adopt a budget that results in a tax rate of 36.956. As the Governing Body is responsible for levying a mill levy on behalf of the TMTA, the Governing Body will also consider comment from the public concerning whether to exceed the TMTA’s revenue neutral rate of 3.999 and impose a proposed tax rate of 4.2 mills. This Notice also appears on the City of Topeka website at www.topeka.org  1 RESOLUTION NO. _______ 2 3 A RESOLUTION introduced by City Manager Robert M. Perez to levy a property tax 4 rate on behalf of the Topeka Metro Transit Authority (TMTA) that 5 exceeds the Revenue Neutral Rate 6 7 WHEREAS, the Revenue Neutral Rate for the TMTA was calculated as 3.999 mills 8 by the Shawnee County Clerk; and 9 WHEREAS, the City of Topeka is responsible for levying a mill levy on behalf of the 10 TMTA; and 11 WHEREAS, the budget prepared by the TMTA will require the levy of a property tax 12 of 4.2 mills which exceeds the Revenue Neutral Rate; and 13 WHEREAS, the Governing Body held a hearing on August 26, 2025, allowing all 14 interested individuals desiring to be heard an opportunity to provide oral testimony; and 15 WHEREAS, the Governing Body, having heard the testimony, finds it necessary to 16 exceed the Revenue Neutral Rate. 17 NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY THAT the 18 City shall levy, on behalf of the TMTA, a property tax of 4.2 mills which exceeds the 19 Revenue Neutral Rate of 3.999. This resolution shall take effect and be in force 20 immediately upon its adoption. 21 ADOPTED and APPROVED by the Governing Body on ________________. 22 CITY OF TOPEKA, KANSAS 23 24 25 ________________________________ 26 Michael A. Padilla, Mayor 27 ATTEST: 28 29 30 _______________________________ 31 Brenda Younger, City Clerk RES/Exceeding RNR for TMTA 2026 Budget 1  Mill Levy and Revenue Neutral Rate Information General Information 2 • SNCO provides the total assessed property valuations and the revenue neutral rate (RNR) • RNR is the tax rate that would generate the same property tax revenue as what was collected the previous year • Council votes whether to possibly exceed the RNR, sets maximum mill levy rate, and a public hearing date General Information 3 • Property Tax in FY 2024 accounted for 32% of General Fund Revenue • 1 mill = $1,510,192.51 • Current COT Mill Rate = 36.956 • Revenue neutral rate = 35.183 • If the City maintains the current rate instead of the revenue neutral rate, it would generate $2,677,571.32 more in property taxes. Cost to Residential Property Owners for COT Portion 4 $150,000 $200,000 $250,000 $300,000 Various Mill Rates Appraised Appraised Appraised Appraised Property Property Property Property RNR Rate @ 35.183 $606.91 $809.21 $1,011.51 $1,213.81 Current COT Mill Rate @ 36.956 $637.49 $849.99 $1,062.49 $1,274.98 +1 Mill Rate @ 37.956 $654.74 $872.99 $1,091.24 $1,309.48 +/- 1 from Current Mill Rate $17.25 $23.00 $28.75 $34.50  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 26, 2025 DATE: August 26, 2025 CONTACT PERSON: Josh McAnarney, DOCUMENT #: Budget and Finance Division Manager SECOND PARTY/SUBJECT: City of Topeka Revenue PROJECT #: Neutral Rate (RNR) 2026 City Operating Budget CATEGORY/SUBCATEGORY 020 Resolutions / 005 Miscellaneous CIP PROJECT: No ACTION OF COUNCIL: JOURNAL #: PAGE #: DOCUMENT DESCRIPTION: PUBLIC HEARING to consider comment from the public concerning the Governing Body’s consideration of adopting a budget for 2026 that exceeds the Revenue Neutral Rate (RNR) which is 35.183 RESOLUTION introduced by City Manager Dr. Robert M. Perez, to levy a property tax rate that exceeds the City of Topeka’s Revenue Neutral Rate. Voting Requirement: Action requires at least six (6) votes of the Governing Body. (Approval would determine whether or not to exceed the City's RNR of 35.183 and impose a rate of 36.956 mills) VOTING REQUIREMENTS: Action requires at least six (6) votes of the Governing Body. POLICY ISSUE: K.S.A. 79-2988, as amended, requires the Governing Body to hold a public hearing to allow comment regarding exceeding the revenue neutral rate. After the public hearing is conducted, the Governing Body must determine whether or not to exceed the Revenue Neutral Rate of 35.183 and impose a possible maximum mill levy rate of 36.956 mills. STAFF RECOMMENDATION: Staff recommends the Governing Body conduct the public hearing as required by K.S.A. 79-2988. After the public hearing is closed, Staff recommends the Governing Body move to approve the resolution. BACKGROUND: The County Clerk, in accordance with K.S.A. 79-2988, as amended, has established an RNR of 35.183. This means that the Governing Body cannot levy a tax in excess of this amount unless it passes a resolution exceeding the RNR. Before the Governing Body can consider a resolution, it must entertain comment from the public. After considering comment the law requires the Governing Body to vote on the resolution before closing the public hearing. BUDGETARY IMPACT: If the Resolution is passed, the Governing Body may proceed to pass an appropriation ordinance adopting a budget with a possible maximum mill levy rate of 36.956 mills. If the Resolution fails, staff will have to revise the budget to accommodate reduced revenue. SOURCE OF FUNDING: Property Tax ATTACHMENTS: Description 2025 City of Topeka/TMTA - Public Hearing Notice to Exceed RNR Proposed Resolution Resolution 9692 City Exceed RNR (July 8, 2025) Presentation  Published in the Topeka Metro News on August 11, 2025 Notice of Revenue Neutral Rate (RNR) Public Hearing for the City of Topeka and the Topeka Metro Transit Authority (TMTA) The Governing Body of the City of Topeka will meet on August 26, 2025, at 6:00 p.m. in the City Council Chambers located 214 SE 8th Street, 2nd Floor, Topeka, Kansas, 66603, for the purpose of holding a public hearing to consider comment from the public concerning the Governing Body’s consideration of adopting a budget for 2026 that exceeds the RNR which is 35.183. If the Governing Body approves exceeding the RNR, the Governing Body will adopt a budget that results in a tax rate of 36.956. As the Governing Body is responsible for levying a mill levy on behalf of the TMTA, the Governing Body will also consider comment from the public concerning whether to exceed the TMTA’s revenue neutral rate of 3.999 and impose a proposed tax rate of 4.2 mills. This Notice also appears on the City of Topeka website at www.topeka.org  1 RESOLUTION NO. _______ 2 3 A RESOLUTION introduced by City Manager Dr. Robert M. Perez to levy a property tax 4 rate that exceeds the City of Topeka’s Revenue Neutral Rate. 5 6 WHEREAS, the Revenue Neutral Rate for the City was calculated at 35.183 mills by 7 the Shawnee County Clerk; and 8 WHEREAS, the budget proposed by the City Manager will require the levy of a 9 property tax rate of 36.956 mills which exceeds the Revenue Neutral Rate; and 10 WHEREAS, the Governing Body held a hearing on August 26, 2025, allowing all 11 interested taxpayers desiring to be heard an opportunity to provide oral testimony; and 12 WHEREAS, the Governing Body, having heard the testimony, finds it necessary to 13 exceed the Revenue Neutral Rate. 14 NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY THAT the 15 City shall levy a property tax exceeding the Revenue Neutral Rate of 35.183 mills. 16 This resolution shall take effect and be in force immediately upon its adoption. 17 ADOPTED and APPROVED by the Governing Body on ________________. 18 CITY OF TOPEKA, KANSAS 19 20 21 22 ________________________________ 23 Michael A. Padilla, Mayor 24 ATTEST: 25 26 27 28 _______________________________ 29 Bre9nda Younger, City Clerk RES/Exceeding RNR for City 2026 budget year 1  Mill Levy and Revenue Neutral Rate Information General Information 2 • SNCO provides the total assessed property valuations and the revenue neutral rate (RNR) • RNR is the tax rate that would generate the same property tax revenue as what was collected the previous year • Council votes whether to possibly exceed the RNR, sets maximum mill levy rate, and a public hearing date General Information 3 • Property Tax in FY 2024 accounted for 32% of General Fund Revenue • 1 mill = $1,510,192.51 • Current COT Mill Rate = 36.956 • Revenue neutral rate = 35.183 • If the City maintains the current rate instead of the revenue neutral rate, it would generate $2,677,571.32 more in property taxes. Cost to Residential Property Owners for COT Portion 4 $150,000 $200,000 $250,000 $300,000 Various Mill Rates Appraised Appraised Appraised Appraised Property Property Property Property RNR Rate @ 35.183 $606.91 $809.21 $1,011.51 $1,213.81 Current COT Mill Rate @ 36.956 $637.49 $849.99 $1,062.49 $1,274.98 +1 Mill Rate @ 37.956 $654.74 $872.99 $1,091.24 $1,309.48 +/- 1 from Current Mill Rate $17.25 $23.00 $28.75 $34.50  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 26, 2025 DATE: August 26, 2025 CONTACT PERSON: Josh McAnarney, DOCUMENT #: Budget and Finance Division Manager SECOND PARTY/SUBJECT: 2026 Operating Budget PROJECT #: CATEGORY/SUBCATEGORY 004 Budgets or Appropriations / 001 Operating Budget - City CIP PROJECT: No ACTION OF COUNCIL: Discussions: 07-15-25; JOURNAL #: 08-12-25; 08-19-25; PAGE #: DOCUMENT DESCRIPTION: DISCUSSION related to the City of Topeka 2026 Operating Budget. (Discussions will continue through the months of July, 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 2026 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 2026 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 2026 budget. SOURCE OF FUNDING: Various City Funds ATTACHMENTS: Description Budget Presentation - City Manager, Legal Department, Human Resources, Office of Inclusive Communities, Information Technology (August 26, 2025 GB Meeting) 2026 City Budget Public Hearing Notice (August 19, 2025 GB Meeting) Budget Presentation - Public Works/Utilities/Planning-Development Services/Budget- Finance/Misc. Non-Departmental (August 19, 2025 GB Meeting) Budget Presentation - Police/Fire/Municipal (August 12, 2025 GB Meeting) FY2026 Proposed Budget Presentation (July 15, 2025 GB Meeting) 2026 City of Topeka Proposed Budget Department Budget Presentations 8/26/2025  Department Budget Presentations: City Manager’s Office City Manager Overview (Pages 40 – 44) 3 FY26 Adjustments Goals for FY26 • Froze Emergency Management Coordinator • Streamline customer service experience and CFO positions • Improve efforts toward excellence in the • Eliminated one Communications & Production provision of government services and Manager position processes • Lobbyist contract projected to increase by • Consistent and Responsive Customer $35,000 Service • FTE breakout: Clerks Office: 3, • Utilize department drone for content Communications: 6, City Managers Office: 5 • Create more social media highlights of city efforts FY25 Accomplishments Budget Details • Created the Office of Inclusive Communities Personnel $2,007,487 • Update existing record retention schedule Non – Personnel $260,358 • Completed 6 Behind the Seal videos TOTAL $2,267,844 Department Budget Presentations: Legal Legal Department Overview (Pages 47 – 50) 5 Overview Goals for FY26 Offers legal services to city departments through three • Reduce legal risk with formal trainings and divisions: Civil Litigation handles claims and defends launch initiatives for educational opportunities, the City; General Government provides legal advice such as a “Lunch and Learn” series and representation; and Criminal Prosecution deals • Advance proactive legislation at the state level with violations of City ordinances in municipal, district, in accordance with the City’s legislative agenda and appellate courts. Total FTEs of 18. • Standardize processes for economic development incentives and create a useful FY25 Accomplishments toolkit for staff and developers • Negotiated several economic development agreements Budget Details • Advocated for our community at the state capitol • Provided trainings to address issues and promote Personnel $1,549,958 legal compliance Non – Personnel $158,960 • In collaboration with HR, reviewed insurance coverage issues and initiated review of worker’s TOTAL $1,708,918 comp and risk claims Legal Department Overview (Pages 47 – 50) 6 General Government • 4 attorneys; 1½ support staff • Handle all contract reviewing and drafting (approximately 600 a year), union negotiations, general legal questions, legal training for departments including the police academy, ordinance drafting, open record responses, committee and other meetings coverage, identifying municipal law trends, and legislative work Legal Department Overview (Pages 47 – 50) 7 Civil Litigation Criminal Prosecution • 2 attorneys; 1 1/2 support staff • 4 attorneys; 5 support staff • At any given time are balancing • Obtained compliance in over 15 to 25 cases in house on a 200 property maintenance code wide range of issues; responsible cases and doubled the number for arbitrations and other union of convictions in 2024; in grievances partnership with KCASDV, • Processed over 200 tort claims in Topeka has become a statewide 2024 model for domestic violence prosecution through specialized training and best practices  Department Budget Presentations: Human Resources Human Resources Overview (Pages 57 – 59) 9 Overview Goals for FY26 The Human Resources Department supports all • Fully complete & implement Tyler – Topeka Together ERP employees by working with the City Manager and HRM module departments to provide recruitment, compensation, benefits, labor relations, risk management, wellness, • Develop management training program training, HRIS administration, and employee • In collaboration with departments review and update recognition, with a total of 14 FTEs. position descriptions to ensure an accurate reflection of current organizational needs regarding minimum Accomplishments for FY25 qualifications • Develop an improved repository system for job descriptions • HRM module phase of the Tyler project on schedule • Finalized RFP for City Healthcare & Benefits • Launched training for Hiring Managers Budget Details • Hired 2 full-time Engineers • Welcomed 11 Interns/Externs in year 2 of Internship Program Personnel $1,656,805 • Partnered with Legal to sponsor 2 H1-B visa employees Non-Personnel $680,917 • Achieved 100% CDL program pass rate (22 employees) TOTAL $2,337,722 • Updated job descriptions • Progressing toward full Personnel Manual restructure Risk Funds Inflows and Outflows 10 Fund Name Inflows (Revenues) Outflows (Expenses) Retirement Reserve Surcharge to Employee Costs Absorbs accrued employee leave and related retirement costs Property & Vehicle Insurance Charges Across Citywide Funds Claim Payments Workers Comp Fund Surcharge to Employee Costs Tracks workers’ compensation claim costs Group Health Insurance Fund Plan Enrollment (85/15) Claim Payments Risk Reserve Fund NA Reimbursement for uninsured City losses Unemployment Fund Surcharge to Employee Costs Accounts for unemployment payments to the State  Department Budget Presentations: Office of Inclusive Communities Office of Inclusive Communities Overview (Pages 45 – 46) 12 Overview FY25 Accomplishments The Office of Inclusive Communities (OIC) works to • City of Topeka Spanish Language Training strengthen community connections by supporting programs and initiatives that encourage understanding, • SMS Texting Service Implementation belonging, and inclusive practices across the community. • National Night Out Coordination The office supports community events, outreach initiatives, educational workshops, and partnerships with • ADA/Programming & Web Rule local organizations to ensure all neighbors feel seen, Assessment heard, and valued. In addition, OIC develops resources • Hired Community Navigator and programs that build trust and collaboration throughout the community. Total of 5 FTEs. Goals for FY26 Budget Details • Youth Leadership Summit Personnel $434,548 • Strengthen Internal Collaboration for Greater Community Impact Non-Personnel $292,495 • 2026 National Night Out Coordination TOTAL $599,298 • Build Impactful Community Partnerships  Department Budget Presentations: Information Technology IT Department Overview (Pages 65 – 67) 14 Mission Statement Budget Details Providing reliable, secure, and innovative Personnel $2,573,463 technology solutions to support the efficient and effective operations of the City Non-Personnel $4,440,494 government, while prioritizing citizen service TOTAL $6,013,957 and data security. Total FTEs of 27. FY26 Adjustments FY25 Accomplishments • Added 1 Deputy Director of Cyber • Anticipate completion of website Security transition • Added Scanning Software ($40,000) • Completed upgrade of Utility billing software • Migrated to new platform for document retention Topeka Geospatial Information Specialists (Pages 65-67) 15 Mission Statement FY25 Accomplishments To efficiently and effectively provide • Vacant Lot Application: Provides visibility to geospatial information and applications. departments of all ‘vacant’ properties within the City These tools, and datasets, should aid city • Landbank Application: Allows the public to see city owned properties that are for sale employees and the public in order to • Road Closure Applications/WAZE Notifications: enhance city operations, improve decision Provides road closures to all navigation routing making and provide enhanced public applications. Public facing apps for PQV and general services. road closures • Energy Dashboard: Built out a dashboard calling out FY26 Goals all energy expenditures by type for all city Facility locations. • Improve and expand city asset and inventory data Budget Details • Redeploy all existing online mapping applications to the current supported GIS Personnel $778,821 platform, in preparation for migration to a Non-Personnel $138,188 .gov domain and enhanced security TOTAL $917,049 standards ERP Upgrade (Pages 65-67) 16 Service Overview Timeline An ERP (Enterprise Resource Planning) system • Launched Enterprise ERP Implementation is a software platform that integrates and in 2024 manages essential business processes like • Next Steps finance, HR, and supply chain, streamlining • Complete configurations of operations and improving decision-making Financial module of Enterprise ERP through centralized data and automated • Export data from existing systems to workflows. be implemented in new systems for Enterprise ERP and Permitting & Licensing modules • Kicked-off HR module • Preparing for Kick-off of Asset Management module • Preparing for configuration of MyCivic portal application Department Budget Presentations 8/26/2025  State of Kansas City NOTICE OF BUDGET HEARING 2026 The governing body of City of Topeka will meet on September 9, 2025 at 6:00 PM in the City Council Chambers, 214 SE 8th Street, Topeka, Kansas, 66603 for the purpose of hearing and answering objections of taxpayers relating to the proposed use of all funds and the amount of ad valorem tax. Detailed budget information is available at www.topeka.org/finance/budget/ and will be available at this hearing. BUDGET SUMMARY Proposed Budget 2026 Expenditures and Amount of 2025 Ad Valorem Tax establish the maximum limits of the 2026 budget. Estimated Tax Rate is subject to change depending on the final assessed valuation. Prior Year Actual for 2024 Current Year Estimate for 2025 Proposed Budget Year for 2026 Proposed Actual Tax Actual Tax Budget Authority Amount of 2025 Estimated FUND Expenditures Rate * Expenditures Rate * for Expenditures Ad Valorem Tax Tax Rate * General 107,545,618 25.554 127,570,984 26.557 156,396,265 45,750,276 28.558 Debt Service 20,232,030 10.717 21,611,803 9.718 29,472,721 12,363,096 7.717 Library Special Liability 2,612,795 0.681 1,536,185 0.681 2,623,900 1,090,615 0.681 Topeka Metropolitan Transit Authority 6,532,718 4.200 6,361,707 4.200 7,103,000 6,728,403 4.200 Special Highway 6,891,912 7,083,000 7,681,698 Special Alcohol & Drug 695,927 746,025 734,996 Alcohol & Drug Safety 9,275 5,742 6,504 Law Enforcement 497,913 551,477 551,477 Transient Guest Tax 2,926,181 2,795,693 3,138,961 Retirement Reserve 1,137,819 1,127,170 3,633,742 Historical Asset Tourism 27,911 Half Cent Sales Tax (JEDO) 14,157,766 21,753,806 22,501,811 Half Cent Sales Tax (Street) 18,491,827 27,914,744 28,467,924 Tax Increment Financing 970,000 901,000 1,065,000 Court Technology 26,035 39,000 250,000 Downtown Improvement 164,175 203,011 203,011 Community Development 1,626,964 1,615,321 1,700,000 Tourism Improvement 356,504 379,247 352,200 Federal Funds Exchange 3,955,000 1,995,000 1,550,000 Facilities 3,778,852 3,508,272 3,555,688 Combined Utilities 112,153,285 110,365,912 120,312,356 Public Parking 2,849,633 3,103,494 3,157,282 Fleet 2,601,226 3,664,128 2,310,636 IT 5,810,263 6,702,768 6,931,006 Opioid Settlement 6,600 0 834,441 Economic Development 44,260 1 1,018,536 NOTO BID 10,544 15,000 17,000 Landbank 0 0 500,000 Non-Budgeted Funds-A 40,038,417 Non-Budgeted Funds-B 28,782 Totals 356,152,321 41.152 351,550,490 41.156 406,098,066 65,932,390 41.156 Revenue Neutral Rate** 35.183 Less: Transfers 31,681,933 16,700,000 20,877,000 Net Expenditure 324,470,388 334,850,490 385,221,066 Total Tax Levied 59,614,364 62,332,728 xxxxxxxxxxxxxxxx Assessed Valuation 1,458,664,253 1,525,051,820 1,602,025,952 Outstanding Indebtedness, January 1, 2023 2024 2025 G.O. Bonds 146,865,000 135,848,023 132,565,000 Revenue Bonds 299,405,000 373,865,000 382,170,000 Other 3,980,000 2,530,000 23,031,902 Lease Purchase Principal 3,348,498 2,394,362 1,348,590 Total 453,598,498 514,637,385 539,115,492 *Tax rates are expressed in mills **Revenue Neutral Rate as defined by KSA 79-2988 Brenda Younger City Official Title: City Clerk Department Budget Presentations 8/19/2025  Department Budget Presentations: Public Works Public Works Flow of Funds 3 100% General Fund Evergy Forestry Engineering Signs/Markings Streetlights Partially General Fund Supported Fleet Facilities Debt Service Fund Fund Fund Non-General Fund Parking Street (Special ½ Sales Taxes Federal Funds Fund Highway Fund) (City & JEDO) Exchange Capital Project Management (Pages 77 – 82) 4 Service Overview Revenue Resources The City faces strategic challenges in Citywide Half-Cent Sales Tax $20,000,000 maintaining its assets, which cost more Countywide Half-Cent Sales Tax $8,400,000 to repair or replace than the revenue it generates. According to the latest asset Federal Funds Exchange $1,600,000 management report, the major assets GO Bonds (Varies by Year) $9,000,000 maintained by Public Works include: Special Highway Fund $6,500,000 • Bridges (2023): 101 TOTAL $45,500,000 • Center Line Miles (2022): 773 • 2022 PCI = 67.71 • Miles of Paved Alleys (2022): 45 • Miles of Curb and Gutter (2019): 918 • Signalized Intersections (2022): 185 • Miles of Sidewalks (2019): 684 Public Works General Fund Overview (Pages 77 – 82) 5 Overview Budget Details (General Fund) The Public Works department has three Engineering & PW Admin $3,294,365 main divisions: Internal Services, which Signs/Markings $1,240,971 maintains, parking, city facilities, and fleet services, Engineering, which Evergy Streetlights $1,885,000 oversees public street projects, inspects Forestry $1,206,085 right-of-way work, manages survey data, TOTAL $7,626,421 and handles bridge inspections and maintenance, and Operations, which maintains streets, signals, lights, signs, forestry, and pavement markings. Total General Fund FTE Count is 43.60. FY26 Adjustments • Added 3 Engineering Tech vehicle purchase ($135,000) Capital Project Management (Pages 77 – 82) 6 2025 Projects 2025 - 2026 Major Projects • Branner Bridge Superstructure • Fairlawn: 23rd to 28th (2025-2026) • NE Curtis Street ; Curtis Flyoff at • 29th Street: Kansas to Adams Including Monroe Street Butcher Creek Bridge (2025-2026) • SW Harrison Street; 8th to 10th • 6th Street: Rice to Golden (2025-2026) • Hi-Crest Neighborhood • Design of Huntoon Street : Gage to • Summerfield Neighborhood Harrison • Signal Projects: • Topeka Boulevard: 15th – 21st (2025- • 21st and Belle 2026) • 21st and Randolph Street Maintenance Special Highway (Pages 77 – 82) 7 Service Overview FY25 Accomplishments The Special Highway fund receives the • Reached nearly full staffing capacity for street motor fuel taxes from the State of Kansas maintenance (4 FTE Vacancy Rate) and pays for street improvements and • Introduced into practice applying brine mix for staffing to maintain those assets throughout winter weather events the City. Total FTE Count is 58. • Filled 36,039 potholes • Swept 2,771 miles of street • Maintained (graded) 87,411linear feet of FY26 Goals aggregate alleys • Start with implementation of SS4A Grant • 7 snow events using 6,396 tons of salt applied 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 $4,740,172 other equipment • Initiate new training program for motor Non-Personnel $3,041,526 grader and paver TOTAL $7,781,698 Fleet Fund (Pages 77 – 82) 8 Service Overview FY25 Accomplishments The fleet division oversees the management • Delivered upgraded data analysis on and maintenance of city vehicles and vehicle and equipment asset equipment, including police cars, fire trucks, management (AVL) and service vehicles. It is responsible for • Achieved nearly full staffing vehicle procurement, routine maintenance, • Completed relocation of light duty fleet repairs, and fuel management—ensuring all operations assets operate safely and efficiently while maximizing performance and cost- effectiveness. Total FTE Count is 22. FY26 Goals Budget Details • Increase enrollment in the City's vehicle and equipment replacement fund Personnel $2,049,815 • Maintain fleet readiness above 90% Non-Personnel $260,821 • Evaluate EV/Hybrid pilot program TOTAL $2,310,635 Facilities Fund (Pages 77 – 82) 9 Service Overview FY25 Accomplishments The facilities division oversees the • Completed replacement of HVAC systems at maintenance and repair of municipal City Hall and TPAC buildings, offices, and public spaces. It • Replaced various mechanical features at the ensures that facilities are safe, functional, Law Enforcement Center and Fire Department and well-maintained, while also managing budgets and coordinating necessary repairs Facilities and upgrades. Facilities is funded through • Replaced roofs at Fire Stations 4 and 7, TPAC charges allocated across various city funds. penthouses, municipal court and the Water Total FTE Count is 15. Distribution Building • New ADA compliant walkway on the East side of TPAC FY26 Goals • Improve accessibility of City facilities Budget Details through ADA assessment of public facilities Personnel $1,141,710 • Continue Rehabilitation of Fire Stations • Renovation and addition of WWTP Building B Non-Personnel $2,413,978 TOTAL $3,555,688 Department Budget Presentations: Utilities Utilities: Water (Pages 84-87) 11 Overview Budget Details The Water Utility ensures compliance with KDHE standards for safe drinking water, Personnel $11,616,350 serving approximately 174,000 people across Contractual $14,107,235 an 80-square-mile area. Water Services personnel manage all facets of treatment Commodities $11,349,237 and distribution of 7.8 billon gallons of water annually. Capital Outlay $400,000 The total operation and maintenance cost is Debt $13,386,169 approximately $4.1M/100 miles of main. • 1 water treatment plant Other Payments $11,427,100 • 900 miles water main TOTAL $62,286,091 • 12 water towers • 10 pump stations • 57,000 water meters • 16,600 valves • 5,200 hydrants Utilities: Water Services 12 FY25* Accomplishments FY26 Goals • 269 water main breaks repaired • Meet or exceed all KDHE requirements for • 8,996 LF of water mains replaced safe, clean drinking water • 82,588 customers assisted • Continue replacing obsolete style shut off valves • 597 shut off valves and meter box replacements • Improve time required to repair broken water mains • 451,342 bills generated • Implement Lead Service Line service • Billing system upgrade disruption notifications and water filter • New bill design roll out distribution • Reduced number of unknown service lines • Increase electronic customer by more than 10,000 communication • Increase electronic billing by 5% over 2025 *2025 YTD Water Projects 13 2025 Projects 2026 Major Projects • West Plant Basin Rehab • Water Main Replacement/Rehab Projects • Water Treatment Plant Rehab Projects • Transmission Main - SW 21st St. – • West Intake Rehab Construction Buchanan St. to Washburn Ave. • Chemical Building Rehab • I-70 – Fairlawn Rd. & 6th St. • East Plant Basin Rehab Design • Continuation • Water Main Replacement/Rehab • Westboro Neighborhood Projects • Montara Neighborhood • SW Moundview Dr. • Water Treatment Plant Rehab Projects • SW Stonybrook Dr. • East Plant Basin Rehab • SW Boswell Ave. • Design for Old Montara Water Tower • Montara Neighborhood, Phase I Coating • Westboro Neighborhood  Utilities: Stormwater (Pages 88-90) 14 Overview Budget Details The Stormwater Utility oversees 60 square miles of stormwater infrastructure, ensuring compliance with National Pollutant Personnel $2,346,060 Discharge and Elimination System regulations, and maintains inlets, pipes, levees, waterways, and BMP facilities at a cost of Contractual $2,916,533 about $686,600/100 miles. Commodities $380,163 • 16,200 inlets • 4,500 manholes Capital Outlay $500,000 • 420 miles stormwater mains Debt $2,586,555 • 180 miles ditches Other Payments $3,904,300 • 140 miles stream/riverbanks • 22 miles earthen levee TOTAL $12,633,611 • 0.78 miles flood wall • 87 relief wells • 72 closure/drainage structures • 8 pump stations Utilities: Stormwater 15 FY25* Accomplishments FY26 Goals • Termination of EPA’s Order for • Update Stormwater Management Compliance on Consent Program • 5,075 stormwater inlets cleaned • Inspect 10 % of all post-construction • 72,105 LF storm sewer mains cleaned BMPs • 3,578 LF storm sewer mains replaced • Complete public BMP maintenance training ▪ *2025 YTD • Increase amount of storm infrastructure cleaned and maintained Stormwater Projects 16 2025 Projects 2026 Major Projects • Fairlawn Rd from SW 22nd Park to 28th St. • Storm Conveyance Replacement & • Storm Conveyance Replacement & Rehab Projects Rehab Projects • SW Prairie Rd. • NW Reo St. Storm Sewer • SE California Ave. and SE 4th St. Replacement • NW Elm Row Ave. • Continuation • SE 29th St. from Adams St. to • Fairlawn Road California Ave. • SW 6th Avenue • SE 6th St. from Rice Rd. to Golden Ave. • Drainage Correction Projects • SE Virginia Ct. • SW 28th Ter. • Soldier Right Bank to Levee Raise Utilities: Wastewater (Pages 91-93) 17 Overview Budget Details The Wastewater Utility manages Personnel $7,131,334 wastewater collection, treatment, disposal, ensures regulatory Contractual $12,908,950 compliance, and managers the Commodities $2,464,344 Renewable Natural Gas Facility. Capital Outlay $300,000 Approximately 5.2 billion gallons of wastewater are treated annually at a Debt $13,892,026 cost of about $2.7M/100 miles of mains. Other Payments $8,696,000 TOTAL $45,392,654 • 820 miles sanitary sewer mains • 16,000 manholes • 47 pump stations • 2 wastewater treatment plants • 1 renewable natural gas plant Utilities: Wastewater 18 FY25* Accomplishments FY26▪ Goals • 6,896 LF sanitary sewer mains replaced • Increase Land Application or rehabilitated • Maintain compliance with the NPDES • 711,573 LF of sewer mains cleaned Permit Requirements • Reduce maintenance related SSO’s • 8% fewer calls regarding odor complaint compared to 2024 • Work with industrial community partners to reduce impact of high *2025 YTD strength waste on treatment plants Wastewater Projects 19 2025 Projects 2026 Major Projects • Polk-Quincy Viaduct Utility Relocation • Grant Jefferson Pump Station & Force • Emergency Repair Digester #4 Main Rehab • North Topeka WWTP BNR • Shunga Pump Station & Force Main Rehab • Odor Control Projects • OWWTP and NTWWTP treatment • Rockfire Pump Station capacity assessments • Central Park Pump Station • Continue condition assessment of collection system • Oakland WWTP Sludge Thickening  Department Budget Presentations: Planning & Development Services Planning Overview (Pages 68 - 72) 21 Overview Goals for FY26 The mission of the Planning Division is to help • Finalize updates to Parking Code create a vibrant city of lasting value by engaging the community through neighborhood • Update of Brick Sidewalk Policy revitalization, sustainable land use and • Identify sustainable funding source for infrastructure choices, regional transportation Affordable Housing Trust Fund planning, historic preservation, and zoning administration. Total General Fund FTE Count is 10. • Publish 5-year update of Citywide Housing Study FY25 Accomplishments • Completed the Pedestrian Master Plan project Budget Details • Nearing completion of the 10-year update to the 2040 Land Use & Growth Management Plan Personnel $1,323,865 • Completed the East Topeka Development Plan Non - Personnel $116,016 • Secured a $500k EPA Brownfield Planning Grant TOTAL $1,439,880 • Advanced Monroe School Overlay District – World Heritage Nomination  Development Services Overview (Pages 68 - 72) 22 Overview Goals for FY26 The Development Services division includes • Adoption of the 2024 International Building Permits, Inspections, and Licensing. Services Code and International Residential Code include enforcing building codes and • Launch of Tyler Enterprise Licensing & inspecting buildings, structures, and sites to Permitting portal. ensure compliance. Total General Fund FTE Count is 18 FTEs. • Implement IG Inspect iPad tool allowing for real-time inspection data FY25 Accomplishments • Staff trade boards to full capacity • Adopted the 2024 Uniform Plumbing Code Budget Details and Uniform Mechanical Code • Fully implemented bi-annual licensing Personnel $1,858,416 renewals • Maintained 99% on-time inspection Non – Personnel $136,813 completion rate TOTAL $1,995,229 • Transitioning licensing software from CityWorks to Tyler ERP  Housing Services Overview (Pages 68 - 72) 23 Overview Goals for FY26 The Housing Services division includes housing • Continue transitioning Equity Access Shelter rehabilitation and repair, homeless programs, and (EAS) to Built for Zero social services. This consists of the following programs: • Continue implementing findings from the major rehab, emergency repair, accessibility, Impact Homeless Innovation Project Avenues, Equity Access Shelter, Shelter Plus Care and • Complete the 5-year Consolidated Action Plan many more. Total General Fund FTE Count is 7. (2026–2030) • Update analysis of impediments related to the FY25 Accomplishments 5-year Consolidated Plan • Implemented Clarity Homeless Mgmt. Information System (HMIS) in alignment with Built for Zero • Launched $4M HUD Lead Hazard Grant Program Budget Details • Participated in the Pilot One Stop Shop Homeless Resource Center at Let’s Help through Impact Personnel $436,148 Avenues • Implemented Softdocs for real-time digital Non - Personnel $58,352 inspection data TOTAL $494,500 • Updated all MOUs with partner agencies for the Continuum of Care HUD Grant Fee Schedule Adjustments 24 • Increases justified by inflation or to align/streamline existing fees; projected increase of approximately $40,000. • Development Services Contractor Fees 10% Increase. Notable Changes: • New Residential Contractor $400 to $440 • New Contractor Fees (Concrete, Elevator, Framing, Excavation) $300 to $330 • Contractor Renewal Fees (Concrete, Elevator, Framing, Excavation) $200 to $220 • Renewal Trade Contractor: $400 to $440 *These fees reflect the annual cost of licensing  Department Budget Presentations: Finance & Misc. Non-Departmental  Finance Department Overview (Pages 51 – 53) 26 Overview Goals for FY26 The Administrative & Financial Services • Obtain Unmodified Audit Opinion for FY Department encompasses Accounting, 2025 Budget, Payroll, and Contracts and • Create position process manuals for Procurement. It ensures transparency in City positions to make department more finances and purchases, and reports on the resilient to change finances of various divisions, including grants. • Continue to seek opportunities to reduce expense FY25 Accomplishments Budget Details • Obtained Unmodified Audit Opinion for FY 2024 Personnel $2,251,475 • Personnel Cost Savings: Reduction of 4 Non-Personnel $463,867 FTEs over the past year while continuing to TOTAL $2,715,342 maintain responsiveness Miscellaneous Non-Departmental (Pages 94 – 95) 27 Expense Description Amount IT/Facilities Charges $8,793,603 SNCO Prisoner Care Charges $1,500,000 Property Insurance Charges $1,366,731 SAAS/Lawson $1,227,894 Social Service Grants Distributions $590,000 CID Payments $554,760 Cemeteries $294,000 Property Tax Rebate Program $250,000 Lineage $175,000 TPAC $150,000 Downtown Redevelopment Grant $150,000 Franchise Fee Program $130,000 Intellitime $107,500 Eviction Defense Contract $88,000 Pocket Park Maintenance on Kansas Avenue $61,366 LKM & GTP $60,998 NOTO $50,000 ArtsConnect $30,000 Totals $15,579,852 Department Budget Presentations 8/19/2025 Department Budget Presentations 8/12/2025 Department Budget Presentations: Police Topeka Police Department Overview (Pages 73 – 76) 3 Mission Statement Budget Details The mission of the Topeka Police Department Personnel $46,739,172 is to provide a safe community and faithfully serve our citizens with impeccable integrity, Contractual $3,123,345 enduring professionalism and immeasurable Commodities $2,080,698 honor. Capital Outlay $750,533 FY26 Adjustments TOTAL $52,693,748 • Added Staffing Study ($150,000) • Added Lexipol ($40,000) • Added 6 Civilian Positions: 2 PAL, 1 TCALC, 3 for Crime Scene Investigations Unit ($510,000) • Vacancy Credit of 10 Police Officers ($820,000) • Removed 11 positions ($861,000); Assistant Chief, Police Sergeant, Police Detective, two Police Officers in Training, Evidence & Property Technician I, two Police Records Clerks I, Animal Control Officer, Property Maintenance Inspector I, and Office Assistant III. Patrol Bureau (Pages 73 – 76) 4 Service Overview FY25 Accomplishments • Patrol Bureau personnel are the first responders • Upgrade to AXON 4 Body-Worn cameras to emergency situations • Increased Medical Response Capabilities • They assess, act, and coordinate the proper (Advanced IFAK training) for sustaining life until resources necessary for emergency incidents more advanced care arrives • Patrol Bureau proactively patrols areas within the City of Topeka • YTD Calls For Service: approx. 57,000+ • Patrol Bureau FTE – 155 (104 Officers, 20 SGT's, 6 • YTD Call For Service 2024 - 58,000 LT's, 25 Officers in Field Training) Goals for FY26 Budget Details • Continue evaluation of best practice for police response Personnel $23,465,708 • Assess and evaluate new technology for front Non-Personnel $1,875,957 line response • Reduce vacant shifts through innovative return TOTAL $25,341,665 to work and retention projects • To have all officers trained to use Narcan Investigations Bureau (Pages 73 – 76) 5 Service Overview FY25 Accomplishments • Violent crime investigations • Expanded the bureau's capability for a • Investigative focus on State of Kansas data driven approach to reducing violent statutory violations that center on crime. property crime offenses • Onboarded an online crime reporting • Specialized investigations involving crime solutions for local retailers and against children, sex offenses and family community partners. violence • Investigation Bureau FTE - 72 Goals for FY26 Budget Details • Increasing capability to investigate fatal Personnel $11,952,245 non-fatal shootings. Non-Personnel $225,080 • Reduce violent crime across the city of Topeka. TOTAL $12,177,325  Support Bureau (Pages 73 – 76) 6 Service Overview FY25 Accomplishments The Support Bureau delivers comprehensive law enforcement services to include: • Citizens Academy continues to be full- the Fall • Managing property, records and IT infrastructure 2025 class begins Aug 22 while advancing public trust through behavioral • 69th TPD Academy class has 23 recruits- the health, community engagement and school largest in several years resource officers. • Expanded CPOs and Motorcycles for the first • Enhanced traffic safety through our motorcycle and accident investigation units, maintains sanitation and time in several years structural safety in the city through Property Maintenance and strives to be the leading edge of training for the region and our own new officers. Budget Details Support Bureau FTE - 74 Personnel $7,901,434 Goals for FY26 Non-Personnel $1,888,127 • Innovate ways to engage with the community TOTAL $9,789,561 • Ability to expand Support Bureau units to accomplish agency mission • Collaborating with new partners in the city Property Maintenance Unit (Pages 73 – 76) 7 Service Overview FY25 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 IPMC housing alternatives regulates housing, unsafe structures, • Abated 26 encampments, committed 231 sanitation, unlicensed vehicles, weeds, and man-hours, and removed 71.68 tons of graffiti on private property within city limits. trash/rubbish. In contrast 2024 – 45 camps Property Maintenance FTE - 19 – 319 man-hours 7 60.38 tons • Authorized to issue citations for vehicle Goals for FY26 violations parked on unimproved surface • Continuing the transformation of the Budget Details culture of Property Maintenance • Improve the overall quality of structures Personnel $1,559,994 and premises within Topeka • Work with partners to enhance Non-Personnel $890,397 community appearance TOTAL $2,450,391 Department Budget Presentations: Fire Topeka Fire Department Overview (Pages 60 – 64) 9 Mission Statement Budget Details The Topeka Fire Department is committed to Personnel $34,334,355 protecting lives, preserving property, and serving with pride through unwavering Contractual $1,785,551 excellence in fire suppression, rescue, Commodities $968,450 emergency medical services, proactive fire prevention, and impactful public education. Capital Outlay $240,000 TOTAL $37,328,356 FY26 Adjustments • Purchasing replacement air compressors to refill (SCBA) Self-Contained Breathing Apparatus Bottles ($240,000) • Reduced 2 FTEs ($307,000) • Vacancy credit for 7 entry level firefighters and 1 Battalion Chief ($643,000) • Proposed Fire Station Relocation in the 2026 CIP aims to replace aging infrastructure and improve response times Fire Fee Schedule Adjustments 10 • Special Event Permits: $110 fee for events requiring fire/police services; estimated $9,000 annual revenue; covers Fire Dept. review only. • Fire Protection Report Submissions: $5 fee for online fire system report filings; ~2,000 reports/year; estimated $10,000 revenue. • False Alarm Response: Enforcing existing false alarm ordinance; estimated revenue of $23,750 based on prior year. • Burning Permits: Establish fees of $25 for residential permits (valid for one year) and $110 for commercial permits (per burn), with projected annual revenue of approximately $20,000 based on 2023 figures. • Operational and Construction Permits: Implement $100 annual fees per permit in accordance with the 2021 International Fire Code, covering 52 operational and 24 construction activities. Businesses may require multiple permits (e.g., high-piled storage, compressed gas systems, smoke control). Estimated annual revenue is $42,100. • Fire Inspections and Re-Inspections: Introduce fees for re-inspections using a tiered structure based on property size. For businesses not requiring an operational or construction permit, the initial inspection fee will be $100. Projected re-inspection revenue is approximately $42,000 per year. • Projected to generate about $120,000 in total revenue. Fire Operations: Suppression (Pages 60 – 64) 11 Service Overview FY25 Accomplishments Fire department operations encompass fire • Effectively managed the demands of a continuously suppression, rescue, medical services, and growing call volume hazardous materials response, all focused on • Conducted officer development program (ODP) for 15 safeguarding lives, property, and community well- personnel being. • Developed and implemented a comprehensive Operations FTE: 227 Mayday policy for safety and accountability during emergency operations FY26 Goals • Performed Battalion Chief training for Senior Captains • Task Force 1 (TF-1) enrollment for Technical Recue Team • Complete Bluecard style ICS training for all company officers • Reduce average response time for all Budget Details emergent level calls • Continuing recruiting and retention to ensure a Personnel $31,383,154 workforce more reflective of the community as a whole (Camp Courage and Fire Explorer Non-Personnel $2,540,333 Post) TOTAL $33,923,487 Fire Prevention (Pages 60 – 64) 12 Service Overview FY25 Accomplishments • New Fire Inspections software: Implementing new EPL The Topeka Fire Department’s Fire Prevention system (Enterprise Permitting Licensing) to improve Division safeguards the community through expert efficiency fire investigations, comprehensive annual • Joint Apartment Inspections: Partnered with Property occupancy inspections, and impactful public fire Maintenance Division for fire inspections of apartment safety education — all aimed at preventing fires, buildings protecting lives, and preserving property. • Fireworks Stand Inspections: Successfully completed Prevention FTE: 14 inspections of all fireworks stands • Fire Education: Completed fire safety education programs in all USD 501 elementary schools FY26 Goals • New Software: Implemented new fire investigation case management software “Blazestack” • Completion of fire safety program in all USD 501 elementary schools Budget Details • Meet or exceed the national clearance rate for arson investigations with a national average of Personnel $1,713,038 23% • Complete inspection of all apartment complexes Non-Personnel $141,343 with interior hallways per IFC. TOTAL $1,854,381 EMS (Pages 60 – 64) 13 Service Overview FY25 Accomplishments The Topeka Fire Department’s (EMS) Emergency • Completed AEMT training for 7 personnel Medical Service Division provides rapid, high- • Work started with I.T. to build QA/QI database quality emergency medical services with a focus on expanding advanced life support (ALS) care, • 7 personnel recertified as Instructors with American ensuring timely, skilled treatment across the Heart Association in Advanced Cardiac Life Support community. and Basic Life Support • Encapsulated quarterly ALS training with BLS crews • Opened a 7th ALS company located at station 11in North Topeka FY26 Goals Budget Details • Add additional company to ALS response levels Personnel $0 • Enroll additional personnel in AEMT course Non-Personnel $58,049 TOTAL $58,049 Fire Training (Pages 60 – 64) 14 Service Overview FY25 Accomplishments Comprehensive training programs that empower • Hazardous Materials Technicians: 9 personnel trained firefighters with advanced skills, in-depth and certified in Hazmat Technician in 2025 bringing total knowledge of firefighting tactics, safety protocols, number close to 80 and expert equipment used to ensure confident, • New Reporting System: Implemented and trained all effective, and safe emergency response personnel on new NERIS reporting system. operations. • Training Hours: Coordinating delivery of over 60,000 hours Training FTE: 4 of fire and EMS training to department personnel. • Hosting classes with KUFRTI: Hub for certification classes from KUFRTI for TFD personnel and surrounding FY26 Goals departments • Provide training required to meet ISO Budget Details standards and provide education hours to all personnel required to meet EMS continuing Personnel $672,734 education requirements • Increase hands-on training to TFD personnel Non-Personnel $203,331 (both fire and EMS) TOTAL $876,065  Department Budget Presentations: Municipal Court  Municipal Court (Pages 54 – 56) 16 2026 Adjustments FY25 Accomplishments • Adjustments • Probation: Supervised an average of 135 clients per month, bond monitored average of 35 defendants per • Purchase of Tyler Digital Ticketing system month ($130,000) • Property Maintenance: Issued over 50 judgments in LLC • Increase in Public Defender contract cases ($145,550) • Domestic Violence: DOJ Grant funded batterer’s intervention for numerous defendants, added DV pre- • Other Notes trial docket and additional DV trial docket to reduce jail costs • Flat FTEs in 2026 (Total FTEs is 19) • Washburn Law clinic: Appointed students to several court-appointed cases FY26 Goals • Mental Health Court: Averaged 15 participants per month that received mental health services • Gain administrative efficiencies through digital ticketing [customer service, manual data entry] • Look for additional ways to reduce inmate jail Budget Details costs • Add more participants to the Alternative Personnel $1,621,798 Sentencing Court Non-Personnel $576,853 • Revise and update Administrative Hearing procedures TOTAL $2,198,651 Department Budget Presentations 8/12/2025 FY2026 Proposed Budget Presentation July 15th, 2025 Budget Schedule 2 • July 15th – General Fund Budget Overview • August 12th – Police/Code, Fire, and Municipal Court • August 19th – Public Works, Utilities, Planning, Non-Departmental, and Finance • August 26th – RNR Hearing, Legal, HR, CM’s Office, and IT • September 2nd – Budget Public Hearing • September 9th – Open Discussion Date • September 16th – Possible Adoption of Budget Revenue by Category Summary for General Fund 3 Category 2025 Budget Projected 2025 2026 Budget 2027 Projected Property Tax $38,251,392 $39,279,796 $43,779,757 $44,515,324 Motor Vehicle Tax $3,309,405 $3,588,045 $3,657,389 $3,800,000 Sales Tax $40,569,000 $40,752,607 $41,710,350 $42,648,833 Note: The 2025 and 2026 figures reflect PILOTS $5,937,664 $5,930,897 $6,787,247 $6,787,247 a planned Licenses & Permits $1,781,757 $2,162,456 $1,829,164 $1,979,164 spenddown of Franchise Fees $14,331,161 $15,794,235 $16,189,547 $16,612,949 reserves. The Liquor Tax $1,492,050 $1,437,639 $1,469,962 $1,469,962 projected $9.45 Fees For Service $4,426,854 $4,034,243 $4,568,000 $4,597,000 million draw in 2025 Fines $1,275,000 $1,177,427 $1,190,000 $1,190,000 is not shown in the Municipal Court $537,250 $497,175 $478,500 $478,500 "2025 Projected" Special Assessments $340,000 $334,281 $295,000 $287,500 column. Investment Interest $4,335,000 $3,550,454 $2,900,000 $2,075,000 Miscellaneous* $10,984,459 $516,971 $8,130,349 $602,886 Totals $127,570,992 $119,056,226 $132,985,265 $127,044,365 Revenue Sources - Property Taxes & Motor Vehicle Taxes 4 • Property Taxes • Assessed Value Given by SNCO • General Fund Mill Rate = 28.557 out 36.956 Total Mill Rate (Flat Mill Levy) • Projected Total given 96% Collection Rate = $43,580,531 • Delinquency and Neighborhood Revitalization Rebate • Motor Vehicle Taxes • Value Given by SNCO • Total of $4,733,077 • Prorated based off split of mill levy; General Fund = $3,657,389 Revenue Sources – Sales Tax 5 • 2024 General Fund Collections: $39,894,882.92 • Collections through 4 Months (2.25% increase vs. last year) • 2024: $12,727,677 • 2025: $13,014,890 • 2026 Budget Revenue: $41,710,350 • Methodology: 2024 Collections * (1.0225^2) • +/- 1% of Collection Rate = $819,840 Revenue Sources – Franchise Fees 6 Full Name 2024 Actuals 2025 Budget 2025 Projected 2026 Budget 42301-0 - FRANCHISE ONEOK GAS $3,051,977 $2,850,040 $3,457,651 $3,544,092 42302-0 - FRANCHISE EVERGY $11,047,168 $10,324,178 $11,291,165 $11,573,445 42303-0 - FRANCHISE - AT&T $0 $25,718 $0 $0 42304-0 - FRANCHISE COX CABLE $834,342 $860,000 $820,945 $841,470 42305-0 - FRANCHISE MISC TELECOM $194,774 $231,225 $190,770 $195,540 42307-0 - FRANCHISE MISC ELECTRIC $35,329 $40,000 $33,701 $35,000 Totals $15,163,590 $14,331,161 $15,794,235 $16,189,547 Revenue Sources – PILOTs & Fees for Service Items 7 • Administrative Transfer Allocations • Utilities Funds: $3,456,000 was $2,758,164 in 2025 • Parking Fund: $96,000; was $90,852 in 2025 • CID Admin Fees (Varying %) = $185,000 • PILOTs • Utilities Funds: $6,306,000 was $5,496,564 in 2025 • Parking Fund: $204,000 was $136,404 in 2025 Revenue Sources – Liquor Tax from State 8 • 10% Gross Receipts Tax on alcoholic drinks sold by clubs, caterers, drinking establishments, public venues, or temporary permit holders. Revenue Distribution: 70% to local governments (cities/counties) 30% to the State (Except cities under 6,000 population) • Projected Use of City/County Share Given by SNCO ($2.2M): • 1/3 – General Fund: $734,981 • 1/3 – Special Park & Recreation Fund (Transfer to SNCO): $734,981 • 1/3 – Alcohol & Drug Programs Fund: $734,981 Administrative Actions to Income Statement 9 • Material Items Increased Revenue • 2 Mill Shift from Debt Service to General Fund Operations ($3M) • Fee Schedule Adjustments ($200,000) • Increase in Administrative Fee & PILOT Fees to Enterprise Funds ($702,984 & $877,032) • Material Items Reduced Expense Side • Not Charging the General Fund Retirement Reserve Charges ($1.8M) • Not Charging the General Fund Worker’s Comp Charges ($2.5M) General Fund Income Statement Summary 10 • Material Expense Enhancements • TPD Staffing Study & Lexipol General Fund Base Budget $137,469,206 • 6 Civilian FTEs for Police Enhancement Totals $1,305,550 Reduction/Freeze Totals ($5,789,491) • Fire Compressors Net Expense Total $132,985,265 • Digi-Ticket Projected Revenues $125,448,001 • Material Expense Reductions Net Remaining Gap $7,537,264 • No General Fund * 2026 Personnel Budget Assumes 3% COLA for Non- subsidization of Hotel Union Employees • Removed/Reduced 21 FTEs • Froze 20 FTEs General Fund Expense Information 11 Category 2024 Actuals 2025 Budget Projected 2025 2026 Budget 2027 Projected General Fund Personnel $85,766,002 $96,791,772 $97,481,279 $100,999,790 $107,046,246 Internal Service Charges $8,301,213 $9,186,335 $8,964,995 $10,727,210 $11,039,359 Property/Vehicle Insurance Charges $1,037,657 $1,090,500 $1,090,360 $1,588,055 $1,746,861 Evergy Streetlight Charges $1,827,158 $1,949,143 $1,815,012 $1,885,000 $1,900,000 SNCO Prisoner Charges $1,295,528 $1,100,000 $1,406,392 $1,500,000 $1,600,000 SNCO Liquor Tax Pass-Through $717,749 $746,025 $718,820 $734,996 $734,981 Other Contractual $10,112,544 $11,065,224 $10,661,454 $10,614,431 $10,925,865 Commodities $4,531,750 $4,225,719 $3,716,908 $3,476,650 $3,678,938 Capital Outlays $778,415 $1,184,166 $1,201,700 $1,354,033 $1,359,616 Other Payments $551,071 $232,100 $1,339,601 $105,100 $105,000 Totals $114,919,087 $127,570,984 $128,396,521 $132,985,265 $140,136,866 Projected General Fund Reserve Information 12 Categories General Fund Reserve Unassigned Reserve Totals End of 2024 $23,028,432 $13,934,552 $36,962,984 Drawdown in 2025 $0 ($9,450,000) ($9,450,000) Remaining EOY 2025 $23,028,432 $4,484,552 $27,512,984 FY 2026 15% Min. $19,947,790 $0 $0 Available for FY2026 $3,080,642 $4,484,552 $7,565,195 Budget Gap $7,537,264 Total Remaining Reserves above 15% $27,931 $0 $27,931 General Fund Summary 13 1. Proposed Budget Utilizes Reserves to Address 2026 Gap of $7.5M 2. Other Options 1. Reduce Expense Bar 2. Increase Revenue Bar 3. Combination of the Above  Summary – Other Major Funds 14 Other Major Funds 2024 Ending Balance 2025 Ending Balance 2026 Ending Balance 286 – Retirement Reserve $5,596,341 $6,672,149 $3,068,207 291 – Special Highway Fund $2,331,580 $188,836 $0 301 – Debt Service $18,490,145 $17,928,726 $12,926,820 601 – Parking $1,057,079 $878,561 $467,290 613 – Information Technology ($793,456) ($396,545) ($46,481) 614 – Fleet Fund $2,223,037 $2,103,359 $2,661,265 615 – Facilities Fund ($845,336) ($158,519) $343,835 621 – Water Utility $17,105,007 $15,721,730 $14,054,172 623 – Stormwater Utility $5,995,850 $4,575,626 $4,038,213 625 – Wastewater Utility $20,147,185 $20,744,099 $19,752,344 640 – Property & Vehicle Insurance $799,625 $162,280 $331,032 641 – Workers Comp $13,366,552 $14,968,591 $11,308,791 642 – Group Health Insurance $3,650,875 $44,325 $1,029,418 643 – Risk Management Reserve $450,419 $450,419 $0 644 – Unemployment Fund $519,484 $603,737 $527,737 Other Funds Considerations 15 1. Transfer into Health Insurance Fund: $2.2M 1. $1.75M from the Workers Comp Fund 2. $450k from the Risk Reserve Fund 2. Transfer into Special Highway Fund: $2M 1. $2M from Retirement Reserve Fund 3. Parking 1. Expenses are outpacing revenues in this fund 4. IT 1. Chief Information Security Officer position added 2. Scanning software ($40K) Future Policy Considerations 16 1. FY2026 Proposed Budget is balanced 2. FY2027 General Fund projected deficit is $13M 1. Additional Revenue enhancements and Expense reductions will have to be considered to balance future budgets 3. Other Considerations 1. Fully recover costs associated with development permit services (approx. $600k) 2. Sales Tax Initiative 3. Additional transfers from other funds FY2026 Proposed Budget Presentation July 15th, 2025 FISCAL YEAR 2026 OPERATING BUDGET  Page 2 7/11/25 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Topeka Kansas For the Fiscal Year Beginning January 01, 2025 Executive Director  Page 3 7/11/25 Power BI Desktop TABLE OF CONTENTS INTRODUCTION City Manager's Letter - 7 Budget Calendar - 10 FINANCIAL INFORMATION Financial Summary - 12 City Council - 38 Mayor 's Office - 39 City Manager - 40 Office of Inclusive Communities - 45 City Attorney - 47 Finance - 51 Municipal Court - 54 Human Resources - 57 Fire - 60 Information Technology - 65 Planning and Development - 68 Police - 73 Public Works - 77 Utilities - 83 Miscellaneous Non-Departmental - 94 City Funds Overview - 96 APPENDIX Topeka Profile - 140 Debt Schedules -143 Financial Policies - 146 Glossary - 154 Fee Schedule - 157  Page 4 7/11/25 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 5 7/11/25 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 6 7/11/25 CITY OF TOPEKA ORGANIZATIONAL CHART CITIZENS OF TOPEKA GOVERNING BODY City Council & Mayor CITY MANAGER Robert Perez POLICE FIRE MUNICIPAL UTILITIES PUBLIC Chris Vallejo Randy Phillips COURT Sylvia Davis WORKS Karan Thadani Steve Groen OIC LEGAL PLANNING & FINANCIAL INFORMATION HUMAN DEVELOPMENT SERVICES TECHNOLOGY RESOURCES Monique Glaudé Amanda Rhiannon Friedman Ben Hart Randi Stahl Alicia Guerrero- Stanley (Interim) Chavez  Page 7 7/11/25 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 2026 (FY26) Budget for your review. This budget is structurally balanced for FY26. Over the past two years and during this budget cycle, we have seen our revenues stabilize compared to the budget—unlike previous years where revenue collections exceeded budget. At the same time, the City's personnel costs have grown since the last budget cycle due to contractual obligations. Due to these factors, the City will use one-time reserves to help balance the FY 2026 Budget. While I am confident this budget will meet the current needs of Topeka residents, policy changes will be necessary in FY27, as these one-time reserves will projected to be depleted. Budget Issues Facing the Governing Body Policy Issues If the City were to adopt the Revenue Neutral Mill Rate (RNR), the initial budget deficit would be approximately $18 million. To avoid this deficit, the City recommends the following actions:  To exceed the RNR rate at a mill rate of 36.956—which is also the current mill rate.  Shift 2 mills from the Debt Service Fund into the General Fund while still maintaining the total mill levy at 36.956. This would generate an additional $3.0 million for General Fund operations.  Suspend charges for Workers’ Compensation and Retirement Reserve due to their strong fund balances.  Assume no General Fund subsidy for Hotel Topeka.  Increase PILOT (Payment in Lieu of Taxes) and administrative fees transferred into the General Fund from Enterprise Funds.  Use the remaining balance in the Unassigned Reserve Fund to help address the projected 2026 deficit.  Draw down the General Fund Reserve to 15% to further offset the 2026 deficit.  Eliminate 19 FTEs from the 2026 budget compared to 2025, and assume a vacancy credit of 21 FTEs within the General Fund. If these actions were accepted the City would be just above its 15% target fund balance at the end of FY26. Economic Factors The City’s overall assessed value has increased by 4.24% from the prior year assessment rate conducted by Shawnee County. This increase in valuation could allow the City an additional $2.7 million in revenue if the current mill rate remains the same at 36.956, compared to the RNR rate of 35.183. Sales tax collections have remained relatively flat in 2025. From January to April, collections totaled $13.0 million, compared to $12.7 million during the same period in 2025. This is a 2.25% increase over the first four months in the previous year. The City anticipates only conservative growth in sales tax revenue in FY26 and beyond. Additionally, a proposed fee schedule adjustment is expected to generate an additional $200,000 in FY26.  Page 8 7/11/25 Power BI Desktop CITY MANAGER’S LETTER Economic Factors Continued Despite increased valuations, expenses are also on the rise. The City is bound by existing union contracts, and inflation continues to drive up costs for services and commodities. Employee healthcare costs alone are projected to rise 16% in FY26, driven by expanded coverage. To help offset property taxes, the City will continue the Property Tax Rebate Program at $220,000. This program, started in 2024, assists eligible residents and will continue to be administered by the CRC, which also manages the Franchise Fee and Utility Rebate programs—streamlining services for residents and staff. Regulatory and Legislative Changes The City remains subject to K.S.A. 70-2088, which requires a public hearing in September if the Governing Body intends to exceed the Revenue Neutral Rate. As this budget assumes the mill levy will exceed the RNR, a hearing will be required. Although several legislative proposals with potential budget implications were introduced during the 2025 session, none were signed into law. Continued discussions on these matters are expected. Fund Overview General Fund The General Fund is the City’s primary operating fund, supporting departments such as the City Council, Mayor, Police, Fire, Public Works, and others. It represents about one-third of the citywide budget, with FY26 planned expenditures of $133.0 million—an increase of 4% from FY25’s $127.6 million. Personnel expenses account for 76% of the General Fund and increased by 4.2% or $4.2 million. This includes finalized union contracts and a 3% cost-of-living pool for non-union employees. Non-personnel expenses rose 4.0% or $1.2 million, primarily due to inflationary pressures. This year’s General Fund increase is supported by one-time reserve funds, position freezes, and targeted reductions. Unlike in previous years, the City is no longer projecting significant growth in sales tax revenue— only a modest 2.25% increase is anticipated for 2026. However, at the time this proposed budget was developed, only four months of sales tax collections were available. Revenue projections will be updated as budget discussions continue. Utility Funds The Water, Stormwater, and Wastewater Utilities funds reflect rate increases approved in 2023 and continue to target a 150-year infrastructure replacement cycle. The City is drawing down reserves in line with previous discussions. Beginning in 2024, the General Fund reduced its annual Payment in Lieu of Taxes (PILOT) from the Utilities funds from $7.5 million to $5.5 million. However, in 2026 that figure has increased $810,000 to $6,306,000. Internal Service Funds Internal Service Funds, such as Information Technology, Fleet, and Facilities, are funded by internal charges to departments. Charges have been increased in 2026 to help bring the cash flow statements above $0 for facilities and IT.  Page 9 7/11/25 Power BI Desktop CITY MANAGER’S LETTER Citywide Half-Cent Sales Tax Fund The City levies a half-cent sales tax dedicated to street, curb, gutter, and sidewalk repair. The 2026–2035 Capital Improvement Plan (CIP) will be approved alongside this budget. This budget features an increase in infrastructure spending with an additional $2.5 million going towards the Pavement Management Program. Risk Funds Property insurance costs increased by 30% over FY25, while health insurance costs rose by 16%. In 2024, the City transitioned to self-insuring vehicle claims and established a dedicated Vehicle Claims Fund, resulting in a $90,000 increase in vehicle insurance expenses. As previously noted, healthcare claims continue to rise, and for the past two years, revenue in the Health Insurance Fund has not kept pace with expenses. To maintain solvency through 2026, the City will need to closely monitor the fund and increase revenue to cover ongoing claim payouts. To help spread the financial impact over multiple years, the City is infusing approximately $2.2 million into the Health Insurance Fund to reduce the required premium increase in the first year. Other Funds Another major fund that will present a policy challenge for the Governing Body in 2026 is the Special Highway Fund. The fund balance is projected to be approximately $200,000 by the end of 2025, while revenues remain stagnant. To address the projected $2,000,000 deficit in 2025, the City is proposing an equal transfer from the Retirement Reserve Fund to fill the gap between revenues and expenses. Other Policy Considerations The FY26 budget uses one-time reserves to balance the operating budget, a strategy that will not be available in FY27 and FY28. The City is actively evaluating long-term revenue enhancements and cost reductions to establish a sustainable fiscal path. Conclusion Decreasing revenue growth, rising core expenses, inflation, and deferred capital needs continue to challenge the City’s financial health. City management remains committed to addressing these issues and supporting the Governing Body in achieving long-term fiscal sustainability. Respectfully submitted,  Page 10 7/11/25 FY26 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 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 30 31 *Anticipated budget adoption date  Page 11 7/11/25 FISCAL YEAR 2026 OPERATING BUDGET CALENDAR May • 1st - Budget Kickoff June • 5th - Department budgets due • Mid-June - Receive property value estimate • 27th - Finalization of Department budget proposals July • 1st - Revenue Neutral Rate (RNR) Initial Discussion • 8th - RNR and Public Budget hearing date set and Budget presented to City Council • 15th - Budget Overview presented to City Council August • 12th, 19th and 26th - Budget presented to City Council, continued • 26th - RNR Public Hearing September • 2nd - Resolution for RNR Roll Call Vote and Public Budget Hearing • 9th - Budget Presentation Wrap-Up • 16th - Budget Adoption Vote  Page 12 7/11/25 FINANCIAL SUMMARY  Page 13 7/11/25 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 14 7/11/25 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 15 7/11/25 Power BI Desktop CITYWIDE FUND DETAILS Citywide Funds: Detailed Four Year Summary Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $397,885,967 $475,001,435 $363,806,536 $383,738,410 Fees For Service $127,910,623 $144,175,260 $149,897,065 $159,677,571 Sales Tax $79,429,067 $82,625,539 $82,526,552 $86,456,800 Ad Valorem Tax $56,495,487 $59,525,134 $60,303,058 $64,065,805 Franchise Fees $15,263,008 $15,199,441 $14,365,512 $16,223,898 Intergovernmental Revenue $31,380,047 $38,363,586 $14,709,470 $15,037,734 Miscellaneous $46,272,074 $94,926,357 $12,565,359 $13,813,549 PILOTS $8,027,067 $6,103,720 $6,040,664 $6,912,247 Motor Vehicle $5,555,993 $5,480,404 $5,151,821 $5,271,312 Investments from Interest $16,130,411 $17,165,160 $5,808,000 $5,160,400 Special Assessments $4,225,091 $4,330,372 $4,219,253 $3,896,930 Transient Guest Tax $3,283,923 $3,130,089 $4,156,275 $3,325,000 Licenses & Permits $1,820,289 $2,005,913 $1,869,257 $1,846,664 Fines $1,518,206 $1,427,503 $1,590,000 $1,505,000 Municipal Court $574,681 $542,957 $604,250 $545,500  Expenses ($365,741,442) ($418,579,927) ($399,241,628) ($416,073,389) Capital Outlay ($10,113,331) ($5,228,242) ($3,259,466) ($2,864,333) Commodities ($17,151,557) ($21,059,671) ($19,324,648) ($20,107,098) Other Payments ($52,282,724) ($61,372,240) ($40,635,411) ($37,758,675) Debt ($29,389,474) ($48,407,850) ($49,891,602) ($51,616,934) Personnel ($109,266,497) ($115,975,454) ($133,804,876) ($138,924,158) Contractual ($147,537,859) ($166,536,469) ($152,325,625) ($164,802,191) Total $32,144,525 $56,421,509 ($35,435,091) ($32,334,979)  Page 16 7/11/25 Power BI Desktop CITYWIDE FUND DETAILS Expenditure Summary for Citywide Funds Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($116,007,107) ($118,403,646) ($127,570,984) ($132,985,265) 102 - Unassigned Reserve Fund ($1,998,061) ($15,374,383) ($6,500,000) 110 - Capital Assets $0 $0 216 - Downtown Bus Improv Dist ($194,957) ($164,176) ($203,011) ($203,011) 217 - Topeka Tourism Bid ($369,397) ($356,781) ($379,247) ($352,200) 218 - Noto Business Improve District ($5,006) ($5,744) ($15,000) ($17,000) 220 - Tif (Tx Increm Fin) College Hl ($2,200) ($2,527) ($251,000) ($5,000) 227 - Court Technology Fund ($44,013) ($26,035) ($70,000) ($250,000) 228 - Special Alcohol Program ($567,661) ($695,927) ($746,025) ($734,996) 229 - Alcohol & Drug Safety ($115,786) ($9,275) ($5,743) ($5,166) 231 - Parkland Acquisitions ($17,886) ($11,173) 232 - Law Enforcement ($463,750) ($497,913) ($551,477) ($551,477) 236 - Special Liability ($1,015,460) ($1,501,796) ($1,536,185) ($1,639,785) 271 - Transient Guest Tax ($2,347,597) ($2,233,723) ($2,018,469) ($2,375,000) 272 - Tgt - Sunflower Soccer ($283,313) ($282,880) ($294,254) ($288,961) 273 - Transient Guest Tax (New) ($468,903) ($409,578) ($482,970) ($475,000) 274 - .50% Sales Tax (State To Jedo) ($11,608,064) ($11,889,918) ($11,956,306) ($12,500,000) 275 - 0.5% Sales Tax (Jedo Proj) ($7,356,405) ($2,267,849) ($9,798,500) ($10,002,811) 276 - Federal Funds Exchange ($499,400) ($4,355,000) ($2,215,000) ($1,550,000) 286 - Retirement Reserve ($1,492,940) ($1,137,818) ($1,127,170) ($3,633,742) 287 - K P & F Rate Equalization $0 ($107,804) 289 - Historic Asset Tourism ($12,930) ($29,711) 291 - Special Street Repair ($6,165,267) ($6,891,912) ($8,274,449) ($7,781,698) 292 - Sales Tax Street Maint ($17,440,245) ($18,491,826) ($28,124,454) ($28,468,024) 294 - Cid - Holliday Square ($121,348) ($105,956) ($124,989) ($110,000) 295 - Cid - 12Th & Wanamaker ($294,834) ($345,489) ($306,628) ($345,000) 296 - Cid - Cyrus Hotel ($125,884) ($123,034) ($130,919) ($135,000) 297 - Cid - Se 29Th ($92,283) ($106,768) ($95,513) ($115,000) 298 - Wheatfield Fund ($354,724) ($343,523) ($368,913) ($350,000) 299 - City Donations And Gifts ($1,125) ($999,800) ($1,073,675) 301 - Debt Service ($20,558,785) ($20,232,030) ($21,611,803) ($21,395,721) 400 - Economic Development ($326,720) ($374,683) ($343,056) ($375,000)  Page 17 7/11/25 Power BI Desktop CITYWIDE FUND DETAILS Expenditure Summary for Citywide Funds Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  401 - Sherwood Cid ($323,961) ($204,137) ($190,623) ($210,000) 402 - Tif - Sherwood Crossing ($119,021) ($95,479) ($150,000) ($150,000) 403 - Tif - Wheatfield ($302,896) ($869,692) ($500,000) ($910,000) 404 - Cid - Downtown Ramada Inn ($56,373) ($45,584) ($59,191) ($60,000) 406 - Cid - South Topeka ($91) 407 - Eastgate #4 Rhid ($50,000) ($50,000) 499 - Economic Dev - Clearing Fund ($31,000) ($16,000) 500 - Metro Trans Authority ($5,983,690) ($6,532,718) ($6,658,710) ($6,993,044) 601 - Public Parking ($3,360,066) ($3,449,216) ($3,462,690) ($3,157,281) 613 - Information Technology ($5,037,524) ($7,666,532) ($6,702,768) ($6,931,006) 614 - Fleet Management ($2,401,915) ($2,597,423) ($3,664,128) ($2,310,635) 615 - Facilities Operations ($3,013,444) ($3,541,047) ($3,509,272) ($3,555,688) 621 - Water Utility ($43,758,166) ($61,007,180) ($56,528,377) ($62,286,091) 623 - Stormwater Utility ($10,834,838) ($14,625,520) ($12,727,224) ($12,633,611) 625 - Wastewater Fund ($41,706,640) ($53,521,430) ($41,111,311) ($45,392,654) 640 - Property & Vehicle Insurance ($2,724,191) ($3,222,675) ($2,939,841) ($3,901,500) 641 - Workers Comp Self Ins ($2,637,560) ($1,532,629) ($2,434,217) ($3,859,800) 642 - Group Health Insurance ($15,070,873) ($17,258,753) ($17,657,459) ($22,296,882) 643 - Risk Management Reserve ($875) ($2,000) ($467,000) 644 - Unemployment Comp ($21,993) ($22,071) ($81,442) ($81,000) 700 - Hud Grants ($5,877,614) ($5,781,079) ($3,850,493) ($3,854,820) 710 - Other Grants ($1,195,522) ($2,113,916) ($1,071,802) ($989,691) 720 - Public Health Emergency Response ($15,735,578) ($17,720,129) 730 - Opioid Settlement Fund ($6,600) ($6,600) ($362,546) ($834,441) 740 - Economic Development Fund ($500,000) ($44,260) ($538,356) ($900,000)  Page 18 7/11/25 Power BI Desktop CITYWIDE FUND DETAILS Expenditure Summary: Total Citywide Funds by Category Object Category 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Contractual ($147,537,859) ($166,536,469) ($152,325,625) ($164,802,191) Purchased Services ($73,573,683) ($76,387,379) ($79,567,953) ($86,610,018) Individual & Contract Services ($32,922,741) ($44,050,823) ($28,312,892) ($30,223,171) Contributions to Agencies ($10,224,659) ($10,965,676) ($11,065,205) ($11,563,040) Maintenace ($8,512,255) ($11,943,882) ($10,796,766) ($11,256,178) Utilities ($9,381,562) ($9,898,621) ($9,901,460) ($10,988,837) Insurance ($5,868,389) ($6,828,389) ($7,309,258) ($8,999,847) Grants ($5,366,602) ($4,892,541) ($3,046,275) ($3,061,275) RENTS ($936,170) ($856,243) ($1,528,228) ($1,412,588) Miscellaneous ($751,797) ($712,916) ($797,588) ($687,238)  Personnel ($109,266,497) ($115,975,454) ($133,804,876) ($138,924,158) Compensation ($77,695,928) ($78,502,854) ($93,954,789) ($100,632,308) Benefits ($31,413,703) ($37,321,381) ($39,754,196) ($38,209,660) Allowances and Reimbursements ($156,866) ($151,220) ($95,890) ($82,190)  Debt ($29,389,474) ($48,407,850) ($49,891,602) ($51,616,934) Debt Services ($29,389,474) ($48,407,850) ($49,891,602) ($51,616,934)  Other Payments ($52,282,724) ($61,372,240) ($40,635,411) ($37,758,675) Operational Transfers ($28,976,060) ($38,143,202) ($35,321,405) ($34,589,000) Other Costs ($24,193,306) ($23,364,989) ($5,221,506) ($3,169,175) Clearing $886,643 $135,951 ($92,500) ($500)  Commodities ($17,151,557) ($21,059,671) ($19,324,648) ($20,107,098) Supplies ($17,151,557) ($21,059,671) ($19,324,648) ($20,107,098)  Capital Outlay ($10,113,331) ($5,228,242) ($3,259,466) ($2,864,333) Capital Outlay ($10,113,331) ($5,228,242) ($3,259,466) ($2,864,333) Total ($365,741,442) ($418,579,927) ($399,241,628) ($416,073,389)  Page 19 7/11/25 Power BI Desktop CITYWIDE FUND DETAILS Revenue Summary for Citywide Funds Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund $116,085,443 $114,928,383 $127,570,992 $132,985,265 102 - Unassigned Reserve Fund $11,706,274 $4,134,894 216 - Downtown Bus Improv Dist $178,715 $125,784 $184,920 $203,011 217 - Topeka Tourism Bid $369,551 $352,197 $384,333 $352,200 218 - Noto Business Improve District $12,650 $12,700 $15,000 $17,000 220 - Tif (Tx Increm Fin) College Hl $2,165 $2,527 $251,000 $5,000 227 - Court Technology Fund $26,332 $25,442 $25,000 $25,000 228 - Special Alcohol Program $723,737 $717,749 $746,025 $734,996 229 - Alcohol & Drug Safety $16,936 $10,976 $22,000 $22,000 231 - Parkland Acquisitions $13,149 $11,106 232 - Law Enforcement $459,915 $325,313 $189,000 $189,000 236 - Special Liability $1,164,897 $1,253,948 $1,059,376 $1,121,832 271 - Transient Guest Tax $2,347,597 $2,238,852 $2,972,974 $2,375,000 272 - Tgt - Sunflower Soccer $478,031 $454,169 $602,920 $475,000 273 - Transient Guest Tax (New) $458,296 $437,067 $580,381 $475,000 274 - .50% Sales Tax (State To Jedo) $11,608,064 $11,889,918 $11,956,306 $12,500,000 275 - 0.5% Sales Tax (Jedo Proj) $8,290,170 $10,238,658 $7,760,018 $9,445,170 276 - Federal Funds Exchange $1,738,080 $1,557,504 $1,600,000 $1,665,000 286 - Retirement Reserve $2,177,006 $2,348,346 $1,930,000 $30,000 287 - K P & F Rate Equalization $242 ($505) 291 - Special Street Repair $5,711,469 $5,634,311 $5,204,250 $7,503,130 292 - Sales Tax Street Maint $20,811,318 $21,610,455 $20,511,907 $21,447,280 294 - Cid - Holliday Square $121,015 $103,872 $124,645 $110,000 295 - Cid - 12Th & Wanamaker $293,643 $340,180 $305,388 $345,000 296 - Cid - Cyrus Hotel $125,311 $121,325 $130,324 $135,000 297 - Cid - Se 29Th $91,830 $105,514 $95,044 $115,000 298 - Wheatfield Fund $353,787 $338,517 $367,939 $350,000 299 - City Donations And Gifts $249,800 $75,000 301 - Debt Service $22,275,286 $23,509,184 $19,316,996 $16,393,815 400 - Economic Development $325,585 $370,385 $341,864 $375,000  Page 20 7/11/25 Power BI Desktop CITYWIDE FUND DETAILS Revenue Summary for Citywide Funds Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  401 - Sherwood Cid $182,499 $201,594 $191,623 $210,000 402 - Tif - Sherwood Crossing $117,986 $145,659 $150,000 $150,000 403 - Tif - Wheatfield $573,367 $869,692 $500,000 $910,000 404 - Cid - Downtown Ramada Inn $55,709 $45,575 $58,494 $60,000 407 - Eastgate #4 Rhid $50,000 $50,000 499 - Economic Dev - Clearing Fund $81,500 $21,500 500 - Metro Trans Authority $5,983,690 $6,532,718 $6,658,710 $6,993,044 501 - Payroll Clearing ($1,383) 561 - Law Enforcement Trust $45,605 $4,043 601 - Public Parking $3,662,896 $2,505,021 $2,461,570 $2,746,010 613 - Information Technology $4,134,913 $5,970,956 $6,957,278 $7,281,070 614 - Fleet Management $2,554,209 $2,905,620 $3,039,000 $2,868,541 615 - Facilities Operations $1,440,838 $3,878,840 $3,520,000 $4,058,042 621 - Water Utility $55,141,766 $55,416,036 $55,145,100 $60,613,500 623 - Stormwater Utility $11,876,617 $12,870,716 $11,307,000 $12,096,200 625 - Wastewater Fund $39,469,335 $42,824,063 $41,708,225 $44,400,900 640 - Property & Vehicle Insurance $2,793,262 $2,780,224 $3,000,000 $4,070,252 641 - Workers Comp Self Ins $3,679,364 $3,830,732 $3,146,224 $200,000 642 - Group Health Insurance $13,387,101 $15,574,715 $16,146,000 $22,179,007 643 - Risk Management Reserve $24,387 $28,026 $15,000 644 - Unemployment Comp $102,556 $111,487 $81,565 $5,000 700 - Hud Grants $5,960,461 $5,673,569 $4,350,000 $4,350,000 710 - Other Grants $1,218,958 $1,353,025 $1,087,145 $1,087,145 720 - Public Health Emergency Response $15,890,089 $17,677,159 730 - Opioid Settlement Fund $369,621 $438,941 740 - Economic Development Fund $500,000 $27,442  Page 21 7/11/25 Power BI Desktop SCHEDULE OF FUND BALANCES Fund Search 2024 Ending Projected 2025 Ending Projected 2026 Ending Balance Balance Balance  101 - General Fund $23,028,432 $23,028,432 $19,975,720 102 - Unassigned Reserve Fund $13,843,107 $4,484,552 $0 216 - Downtown Bus Improv Dist $60,972 $0 $0 217 - Topeka Tourism Bid ($277) $0 $0 218 - Noto Business Improve District $14,600 $0 $0 227 - Court Technology Fund $239,730 $225,730 $730 228 - Special Alcohol Program $225,883 $225,883 $225,883 229 - Alcohol & Drug Safety $9,171 $25,428 $42,062 232 - Law Enforcement $1,583,390 $1,265,810 $903,333 236 - Special Liability $2,996,713 $2,472,923 $1,954,970 271 - Transient Guest Tax $57,244 $0 $0 272 - Tgt - Sunflower Soccer $702,779 $431,440 $617,479 273 - Transient Guest Tax (New) $93,553 $0 $0 274 - .50% Sales Tax (State To Jedo) $0 $0 $0 275 - 0.5% Sales Tax (Jedo Proj) $21,116,143 $21,684,346 $23,826,450 276 - Federal Funds Exchange $610,948 $205,976 $320,976 286 - Retirement Reserve $5,596,341 $6,672,149 $3,068,207 289 - Historic Asset Tourism $29,711 $0 $0 291 - Special Street Repair $2,331,580 $188,836 $0 292 - Sales Tax Street Maint $39,812,281 $34,759,722 $27,738,979 293 - Tif (Tx Increm Fin) Eastgate $0 $0 $0 294 - Cid - Holliday Square $0 $0 $0 295 - Cid - 12Th & Wanamaker $0 $0 $0 296 - Cid - Cyrus Hotel $0 $0 $0 297 - Cid - Se 29Th $0 $0 $0 298 - Wheatfield Fund $0 $0 $0 299 - City Donations And Gifts $1,073,675 $1,073,675 $0 301 - Debt Service $18,490,145 $17,928,726 $12,926,820 400 - Economic Development $0 $0 $0 401 - Sherwood Cid $0 $0 $0 402 - Tif - Sherwood Crossing $0 $0 $0 403 - Tif - Wheatfield $0 $0 $0 404 - Cid - Downtown Ramada Inn $0 $0 $0 405 - South Topeka Tif $0 $0 $0 406 - Cid - South Topeka $0 $0 $0 407 - Eastgate #4 Rhid $0 $0 $0 499 - Economic Dev - Clearing Fund $0 $0 $0 500 - Metro Trans Authority $0 $0 $0  Page 22 7/11/25 Power BI Desktop SCHEDULE OF FUND BALANCES Fund Search 2024 Ending Projected 2025 Ending Projected 2026 Ending Balance Balance Balance  601 - Public Parking $1,057,079 $878,561 $467,290 613 - Information Technology ($793,456) ($396,545) ($46,481) 614 - Fleet Management $2,223,037 $2,103,359 $2,661,265 615 - Facilities Operations ($845,336) ($158,519) $343,835 621 - Water Utility $17,105,007 $15,721,730 $14,054,172 623 - Stormwater Utility $5,995,850 $4,575,626 $4,038,213 625 - Wastewater Fund $20,147,185 $20,744,099 $19,752,344 640 - Property & Vehicle $799,625 $162,280 $331,032 Insurance 641 - Workers Comp Self Ins $13,366,552 $14,968,591 $11,308,791 642 - Group Health Insurance $3,650,875 $44,325 $1,029,418 643 - Risk Management Reserve $450,419 $450,419 $0 644 - Unemployment Comp $519,484 $603,737 $527,737 730 - Opioid Settlement Fund $823,946 $823,946 $0 740 - Economic Development $1,021,537 $1,021,537 $121,537 Fund  Page 23 7/11/25 Power BI Desktop GENERAL FUND DEPARTMENTS Expenditure Summary for General Fund Departments Department Name 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  Police Department ($42,839,436) ($45,499,005) ($54,500,451) ($52,693,748) Fire Department ($32,881,490) ($36,281,139) ($38,861,952) ($37,328,356) Misc. Non - Departmental ($5,032,312) ($7,665,834) ($4,428,652) ($15,579,852) Public Works ($6,790,654) ($7,704,246) ($8,350,043) ($7,626,421) Planning Department ($2,749,575) ($3,696,895) ($4,290,577) ($3,929,609) City Manager ($1,784,926) ($2,022,940) ($3,459,587) ($2,867,141) Financial Services ($14,867,862) ($6,449,284) ($3,357,199) ($2,715,342) Neighborhood Relations/Code ($2,374,631) ($2,285,176) ($2,756,542) ($2,600,391) Enforcement Human Resources ($1,546,103) ($1,831,171) ($2,137,214) ($2,337,722) Municipal Court ($1,700,440) ($1,880,330) ($2,166,015) ($2,198,651) City Attorney ($1,403,471) ($1,652,780) ($1,817,471) ($1,708,918) Park And Recreation Pass-Through ($723,737) ($717,749) ($746,025) ($734,996) City Council ($363,489) ($436,164) ($509,116) ($498,277) Mayor's Office ($148,087) ($169,106) ($190,140) ($165,839) Topeka Zoological Park ($800,894) ($111,826) Total ($116,007,107) ($118,403,646) ($127,570,984) ($132,985,265)  Page 24 7/11/25 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), 2024 Actuals 2025 Budget 2026 Budget Transient Guest Taxes (271-273), and Debt Service (301) $86M $83M $83M $80M $64M $60M $60M $60M $40M $20M $5M $5M $5M $4M $3M $3M $0M Sales Tax Ad Valorem Tax Motor Vehicle Transient Guest Tax  Page 25 7/11/25 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 2025. Entity 2021 Mill Rates 2022 Mill Rates 2023 Mill Rates 2024 Mill Rates  Shawnee County 50.999 49.861 48.653 48.326 USD 501 48.385 46.013 44.540 44.344 City of Topeka 39.939 38.963 36.952 36.956 Topeka/SNCO Library 9.706 8.890 8.192 7.909 Metro Transit Authority 4.200 4.200 4.200 4.200 Washburn University 3.403 3.451 3.450 3.450 Metro Topeka Airport Authority 1.930 1.750 2.157 2.239 State of Kansas 1.500 1.500 1.500 1.500 Total 160.062 154.628 149.644 148.924  Page 26 7/11/25 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 2024 Actuals 2025 Budget 2026 Budget $60M $59M $53M $51M $50M $44M $41M $40M $38M $30M $20M $12M $11M $12M $10M $2M $2M $3M $0M 621 - Water Utility 625 - Wastewater Fund 623 - Stormwater Utility 601 - Public Parking  Page 27 7/11/25 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 2024 Actuals 2025 Budget 2026 Budget $12M $11.6M $11.0M $10.3M $10M $8M $6M $4M $3.5M $3.1M $2.9M $2M $0.8M $0.9M $0.8M $0M 42302-0 - FRANCHISE 42301-0 - FRANCHISE 42304-0 - FRANCHISE COX WESTAR ELECTRIC ONEOK GAS SERVICE CABLE  Page 28 7/11/25 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 2023 Budget 2024 Budget 2025 Budget 2026 Budget  10101 - City Council 10.00 10.00 11.00 11.00 10102 - City Manager 13.00 17.00 21.00 18.60 10103 - City Attorney 9.90 12.90 12.28 12.40 10104 - Financial Services 26.00 27.00 25.00 22.00 10105 - Municipal Court 18.67 20.67 19.00 19.00 10106 - Human Resources 9.00 10.00 10.50 14.00 10107 - Mayor's Office 2.00 2.00 2.00 2.00 10120 - Fire Department 247.00 247.00 247.00 245.00 10125 - Police Department 349.00 351.00 349.00 346.00 10130 - Public Works 54.00 45.25 43.60 43.60 10150 - Topeka Zoological Park 3.00 3.00 10160 - Planning Department 28.00 36.50 36.50 35.50 10170 - Neighborhood Relations/Code 22.00 21.00 21.00 20.00 Enforcement 22905 - Alcohol & Drug Safety 1.33 0.33 23603 - Special Liability (Legal) 5.10 5.10 5.72 5.60 29130 - Special Highway Fund (Public 55.00 61.00 58.00 58.00 Works) 29230 - Citywide Half-Cent Sales Tax 1.00 1.00 4.25 7.25 (Public Works) 60130 - Parking (Public Works) 10.50 10.25 10.15 10.15 61312 - Information Technology 16.00 25.00 25.00 27.00 61404 - Fleet Management (Public Works) 22.50 22.25 22.00 22.00 61530 - Facilities Operations (Public 16.00 15.25 15.00 15.00 Works) 62130 - Water Utility 121.00 121.00 123.00 122.00 62330 - Stormwater 26.00 26.00 25.00 25.00 62530 - Wastewater 76.00 76.00 76.00 76.00 64150 - Workers Comp (Human 2.00 2.00 2.25 0.00 Resources) 64252 - Health Fund (Human Resources) 2.00 2.00 2.25 0.00 70002 - HUD Comm. Eng. Grants 2.00 70071 - HND State Grants 10.00 10.50 10.50 10.90 71025 - Other Grants (Police) 1.00 1.00 1.00 1.00 71057 - Municpal Court Grants 1.00 71060 - Other Grants (Planning) 2.00 2.00 2.00 2.00 71071 - Other Grants (Planning) 3.00 1.00 2.00 1.00 Total 1,162.00 1,187.00 1,182.00 1,173.00  Page 29 7/11/25 Power BI Desktop POSITION CHANGE OVERVIEW Full Time Equivalent Positions in General Fund Variances 1. General Fund (797.88 to 789.10 FTEs) a. 10101 - City Council – No changes b. 10102 - City Manager – (21 FTEs to 18.6 FTEs) i. Removed 1 Communications & Production Manager, Removed 1 Division Director of Community Engagement, Split 1 Senior Community Program Administrator 60/40 between General Funding and Grant Funding c. 10103 – City Attorney – (12.28 FTEs to 12.40 FTEs) i. Moved .12 FTEs out of Special Liability into the General Fund d. 10104 – Finance – (25 FTEs to 22 FTEs) i. Removed 1 Accounting Clerk, Removed 1 Procurement Officer, Moved 1 Senior Project Manager into the IT fund e. 10105 – Municipal Court – No Changes f.10106 – Human Resources – (10.5 FTEs to 14 FTEs) i. Moved 4.5 FTEs from Risk funds to General Fund, Removed 1 Senior Human Resources Specialist g. 10170 – Mayor’s Office – No Change h. 10120 – Fire Department – (247 FTEs to 245 FTEs) i. Removed 1 Division Chief, Removed 1 Training Officer i. 10125 – Police Department – (349 FTEs to 346 FTEs) i. Removed 1 Assistant Chief, Removed 1 Sargeant, Removed 1 Detective, Removed 2 Police Officers, Removed 1 Evident & Property Technician, Removed 2 Police Records Clerks, Removed 1 Animal Control Officer, Added 3 Crime Scene Investigators, Added 2 PAL Instructor, Added 1 TCALC Instructor j. 10130 – Public Works – No Changes k. 10160 – Planning and Development – (36.50 FTEs to 35.50 FTEs) i. Removed 1 Office Assistant, Moved 1 Program Coordinator from Grants to General Fund, Removed 1 Trade Inspector l. 10170 – Code Enforcement – (21 FTEs to 20 FTEs) i. Removed 1 Property Maintenance Inspector  Page 30 7/11/25 Power BI Desktop POSITION CHANGE OVERVIEW Full Time Equivalent Positions for Non- General Fund Variances Non-General Fund (384.12 FTEs to 383.90 FTEs) 1. 236 - Special Liability (5.72 FTEs to 5.60 FTEs) a. Partially moved .12 FTEs into General Fund 2. 292 - Citywide Half-Cent Sales Tax (4.25 FTE to 7.25 FTEs) a. Added 3 Engineering Technicians 3. 613 - Information Technology Budget (25.0 FTEs – 27.0 FTEs) a. Added 1 Deputy Director & Moved 1 Senior Project Manager from General Fund into IT Fund 4. Utilities (224 FTEs to 223 FTEs) a. Removed 1 Ombudsman 5. 641 - Workers Compensation Fund (2.25 FTEs to 0 FTEs) a. Moved 2.25 positions to General Fund 6. 642 - Health Fund (2.25 FTEs to 0 FTEs) a. Moved 2.25 positions to General Fund 7. Grant Funds (15.50 FTEs to 15.90 FTEs) a. Added 1 Victim Witness Coordinator, Moved 1 Program Coordinator to General Fund, Split 1 Senior Community Program Administrator 60/40 between General Funding and Grant Funding 1. General Fund (803.32 to 805.35 FTEs) a. 10101 - City Council – (10 FTEs to 11 FTEs) i. +1 Executive Assistant  Page 31 7/11/25 Power BI Desktop Enhancements to FY26 Budget Enhancements to General Fund 1. Tyler digiTICKET System The Tyler digiTICKET System is a digital ticketing solution that allows officers to issue citations electronically using handheld devices, improving both accuracy and efficiency. It captures data such as GPS location, photos, and electronic signatures, and functions even without internet access. The system integrates with Tyler’s court and records platforms to streamline workflows. Widely used by agencies nationwide, digiTICKET is offered as a service with low upfront costs. This expense will be allocated across the General Fund, Court Technology Fund, and IT Fund. ($130.000) 2. Police Staffing Study The City is conducting a police staffing study to determine how many officers are needed to meet current service demands. The study will review call volume, response times, and types of duties performed. It will also examine the appropriate balance between sworn officers and non-sworn staff. The results will guide future hiring and budget planning. ($150,000) 3. Lexipol Lexipol provides policy manuals, training, and resources for public safety departments, including police, fire, and EMS. Their services help agencies stay current with changing laws, best practices, and risk management standards. Lexipol offers customizable, regularly updated policies and online training to support staff understanding and compliance. Many cities use Lexipol to improve consistency, reduce liability, and maintain professional standards. ($40,000) 4. ADA Website Study The City will conduct an ADA study of its website to ensure accessibility for all users, including those with disabilities. The review will identify barriers related to screen readers, navigation, and other assistive technologies. The results will guide updates to improve accessibility and meet federal standards. ($30,000) 5. Engineering Inspector Vehicles The City is hiring in-house inspectors to reduce costs currently spent on outside consultants. To support this new team, three additional vehicles will be needed to enable inspectors to travel efficiently to job sites. This approach will save money over time while improving oversight and project management. ($135,000) 6. Fire Compressors This project will replace the air compressors at Fire Stations #3 and #5. These compressors are used to refill SCBA (Self- Contained Breathing Apparatus) bottles, which are essential for firefighting operations. ($240,000) 7. Lobbying Contract The City will need to solicit services for a new lobbying contract in 2026. ($75,000) 8. Civilian Positions in Police The City plans to add six civilian full-time employees (FTEs) to support the Police Athletic League (PAL), Traffic Crash and Accident Litigation Coordinator (TCALC), and Crime Scene Investigation (CSI) units. By hiring civilians for these roles, the City aims to free up sworn officers currently assigned to these duties, allowing them to return to active patrol and increase street presence. This change is expected to improve overall police efficiency and enhance community safety. ($360,000). 9. Public Defender Contract The Public Defender Contract has increased $195,000 for 2026. 10. Fee Schedule The City is currently in the process of updating its fee schedule to better align with the cost of services provided. These adjustments are expected to generate an estimated $200,000 in additional General Fund revenue. The proposed changes include increases across various departments and service areas, reflecting inflationary impacts, updated cost recovery goals, and benchmarking against comparable jurisdictions. Please see the Appendix for a complete list of fees.  Page 32 7/11/25 Power BI Desktop Reductions to FY26 Budget Reductions to General Fund Removed Positions The following positions have been removed from the budget: Assistant Chief, Police Sergeant, Police Detective, two Police Officers in Training, Evidence & Property Technician I, two Police Records Clerks I, Animal Control Officer, Property Maintenance Inspector I, Office Assistant III, Division Chief Fire, Training Officer II, Communications & Production Manager, Office Specialist, Accounting Clerk, Trade Inspector, Procurement Officer, Division Director of Community Engagement, and Senior Human Resources Specialist. This reduction reflects a strategic decision to decrease staffing levels across multiple departments, aligning expenditures with available resources while continuing to provide essential services. ($1,667,000) Frozen Positions For the 2026 budget, the City is deliberately holding several key positions vacant as a cost-saving measure. These include multiple Firefighter III roles, a Battalion Fire Chief (24-hour), the Chief Financial Officer, and the Emergency Preparedness Manager. Additionally, a vacancy credit equivalent to 10 officer positions is being applied. By keeping these positions unfilled throughout the year, the City aims to reduce payroll expenses and better manage its overall budget while maintaining essential services. This approach represents a careful balance between fiscal responsibility and operational needs in the coming fiscal year. ($1,836,000) Hotel Topeka This budget assumes no general fund transfers to the TDC. ($1,425,000) Engineering Studies The budget removes $300,000 previously allocated for consulting fees related to outside engineering work. ($300,000) Utility Rebate Program The Utility Rebate Program funding has been moved from the general fund to be paid out of the Utilities funds. ($74,500) Property Tax Rebate Program Historically, the program spends approximately $130,000 annually. The City is reducing the budgeted amount from $300,000 to $220,000 to better reflect actual expenditures. ($80,000) Miscellaneous Reductions Police: 3 Vehicles- 2 Animal Control, 1 Detective ($157,583),Training ($15,000), Uniforms ($25,000), Ammunition ($20,000), Office Supplies ($8,000) Cell Phone Forensic Equipment ($5,330), 10 Rifles ($22,000), 2 Pole Cameras ($5,325), Radar Unit ($4,790), Narcotic Imprest Funds ($10,000), Code: Demolitions ($50,000) Fire: Education/Travel- EMT Couse ($10,000), LifePak ($40,000), Medical Bags ($4,000) Human Resources: Reductions to better match actuals on specific line items ($132,233)  Page 33 7/11/25 Power BI Desktop Changes to FY 2026 Budget Enhancements to Other Funds Added Positions The following positions have been added to funds outside of the General Fund: • Information Technology: 1 Deputy Director – Cyber Security ($165,247) • Special Highway: 3 Engineering Technicians ($182,320) Miscellaneous Enhancements • Information Technology – Tyler digiTICKET: $185,000 • IT – Server Licenses: $157,985 • Maintenance – Office Computers: $152,454 Reductions to Other Funds Information Technology • Education & Travel: $17,725 • Printing & Advertising: $3,200 • Office Equipment Rental: $90,814 • Equipment Rental: $2,310 • Other Purchased Services: $115,965 • Server Licenses (TSG): $333,402 • Office Supplies: $2,750 Facilities • Other Purchased Services: $100,000 • Building Maintenance Supplies: $50,000  Page 34 7/11/25 Power BI Desktop 2-Year Financial Forecast The City presents a 2-year financial forecast each year during the budget cycle. Below is a table indicating FY26 - FY27 if the mill levy remained current and property valuations increases each year were at 3.5%: 2-Year Forecast  Page 35 7/11/25 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 36 7/11/25 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 $91,731,032 Kansas Gas Service/Utility $16,101,195 Target Corporation $13,677,800 Burlington Northern/Santa Fe/Utility $13,610,526 Walmart Properties and Sam's Club $12,993,287 Blue Cross/Blue Shield/Ks Hospital Serv/Insurance $7,981,624 Big Heart Pet Brands $7,385,573 Frito Lay/Manufacturing $7,383,209 ARC HDTPAKS001 LLC/Distribution (Home Depot) $6,750,495 Security Benefit Life/Insurance $5,360,905 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. Year Total Value of Taxable Property 2021 $1,227,152,825 2022 $1,337,569,097 2023 $1,458,664,253 2024 $1,525,051,820 2025 $1,589,676,329  Page 37 7/11/25 DEPARTMENTS  Page 38 7/11/25 Power BI Desktop CITY COUNCIL 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 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($363,489) ($436,164) ($509,116) ($498,277) Total ($363,489) ($436,164) ($509,116) ($498,277) Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($363,489) ($436,164) ($509,116) ($498,277) Personnel ($329,321) ($395,914) ($446,561) ($479,551) Contractual $274,432 ($36,753) ($57,605) ($11,776) Commodities $2,453 ($3,497) ($4,950) ($6,950) Debt ($311,053) $0 Total ($363,489) ($436,164) ($509,116) ($498,277) Changes from 2025 Budget → No notable changes  Page 39 7/11/25 Power BI Desktop MAYOR'S OFFICE 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 31 boards, commissions, and authorities for the City. Department Budget History Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($148,087) ($169,106) ($190,140) ($165,839) Total ($148,087) ($169,106) ($190,140) ($165,839) Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($148,087) ($169,106) ($190,140) ($165,839) Personnel ($125,604) ($137,701) ($144,694) ($143,581) Contractual ($21,753) ($27,957) ($42,746) ($18,258) Commodities ($729) ($3,448) ($2,700) ($4,000) Total ($148,087) ($169,106) ($190,140) ($165,839) Changes from 2025 Budget → No notable changes  Page 40 7/11/25 Power BI Desktop  Page 41 7/11/25 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 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($1,765,642) ($1,471,697) ($2,660,568) ($2,267,844) Total ($1,765,642) ($1,471,697) ($2,660,568) ($2,267,844) Posting AU 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   City Manager ($929,113) ($665,184) ($1,461,199) ($1,288,949) Personnel ($676,015) ($467,015) ($1,266,330) ($1,136,642) Contractual ($245,012) ($174,826) ($187,369) ($144,807) Commodities ($8,085) ($23,342) ($7,500) ($7,500)  Communications ($506,170) ($646,476) ($785,443) ($609,724) Personnel ($411,566) ($547,595) ($638,586) ($560,524) Contractual ($28,217) ($49,116) ($61,057) ($30,001) Commodities ($66,328) ($49,765) ($82,700) ($19,100) Other Payments ($58) ($100) ($100) Capital Outlay ($3,000) $0  City Clerk ($330,360) ($160,037) ($413,926) ($369,171) Personnel ($274,564) ($280,557) ($310,735) ($310,321) Contractual ($46,628) ($73,867) ($93,991) ($53,850) Commodities ($4,108) ($1,531) ($9,200) ($5,000) Debt ($5,060) $195,918 Total ($1,765,642) ($1,471,697) ($2,660,568) ($2,267,844) Changes from 2025 Budget → Projected increase to lobbyist contract ($75,000 increase in individual and contractual services) → Emergency Management Coordinator will be held vacant for 2026 → Eliminated a Communications & Production Manager position  Page 42 7/11/25 Power BI Desktop CITY MANAGER Accomplishments → Projected a positive image of city government → Enhanced public perception of Topeka as a more enjoyable place to live → Focused on accessibility of information to the community → Focused on key initiatives that can grow Topeka including urban economic development → Established an Office of Inclusive Communities Performance Measures Performance Measure 2022 2023 2024 Target % of citizens satisfied with overall quality of services 49 N/A N/A 75 provided % of citizens satisfied with effectiveness of City Manager 31 N/A N/A 75 % of citizens satisfied with City's customer service 63 N/A N/A 75 % of ordinances/resolutions posted to the public website 99 99 99 95 within 5 business days of approval by the Governing Body Goals → Streamline and improve the customer service experience → Strengthen community partnerships to foster inclusivity and engagement → Participate in community engagement opportunities including interaction with neighborhood organizations and other speaking opportunities → Improve efforts toward excellence in the provision of government services and processes  Page 43 7/11/25 Power BI Desktop CITY MANAGER: CITY CLERK Accomplishments → Recorded, transcribed and distributed 361 pages of Governing Body meeting minutes → Processed and distributed 44 Governing Body meeting agenda packets consisting of 15,242 pages → Approved 264 Business Licenses consisting of 27 different categories → Issued 74 Special Event Permits in collaboration with City Departments → Processed and distributed 186 Ordinances and Resolutions approved by the Governing Body → Processed and distributed 926 Administrative Contracts. → Received 240 Open Records Request → Provided training for City Department Record Custodians → Implement a new electronic voting system and electronic agenda system → Update Existing Record Retention Schedule Performance Measures Performance Measure 2022 2023 2024 Target Percentage of KORA requests distributed to departments New 98 98 95 for response within 24 hours. Measure % of City Council meeting minutes drafted, presented for 86 99 99 95 approval and posted to the website by next regular Council meeting % 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 5 business days of approval by the Governing Body % of administrative contracts signed and distributed New 95 98 95 within three business days Measure % of licenses and/or permits submitted to workflow within New 99 99 95 24 hours Measure Number of Business Licenses Approved 426 300 264 N/A Percentage of Record Custodians completed annual N/A New 100 100 traning Measure Number of Special Event Permits Approved 75 83 74 N/A Goals → Provide transparency in Government through the consistent response to 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  Page 44 7/11/25 Power BI Desktop CITY MANAGER: COMMUNICATIONS Accomplishments → Successfully conduction 8-week Beginner Spanish course for staff → Implemented new voting system for council chambers → Began planning and implementation of new media guides for police → Completed 4 Behind the Seal videos Performance Measures Performance Measure 2022 2023 2024 Target Social Media Followers 53400 120300 130200 125000 Annual Televised Meetings 107 92 93 100 Unique Marketing Campaigns Highlighting Existing N/A 34 41 40 and/or New City Programs Goals → Reactivate the staff receiving language pay → Utilize department drone for content → Create more social media highlights of city efforts → Create and implement more in-depth annual report for police and fire  Page 45 7/11/25 Power BI Desktop OFFICE OF INCLUSIVE COMMUNITIES The Office of Inclusive Communities (OIC) works to strengthen community connections by supporting programs and initiatives that encourage understanding, belonging, and inclusive practices across the community. The office supports community events, outreach initiatives, educational workshops, and partnerships with local organizations to ensure all neighbors feel seen, heard, and valued. In addition, OIC develops resources and programs that build trust and collaboration throughout the community. Department Budget History Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($19,284) ($551,243) ($799,018) ($599,298) Total ($19,284) ($551,243) ($799,018) ($599,298) Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($19,284) ($551,243) ($799,018) ($599,298) Personnel ($17,662) ($449,091) ($607,552) ($434,548) Contractual ($1,510) ($99,984) ($180,216) ($155,000) Commodities ($112) ($2,169) ($11,250) ($9,750) Total ($19,284) ($551,243) ($799,018) ($599,298) Changes from 2025 Budget → Combined positions of Department Director and Division Director of Community Engagement into 1 FTE which is the Director of Inclusive Communities. → Engaging a consultant to perform an ADA assessment ($30,000) → In 2026 OIC will start hosting the National Night Out Event ($15,000)  Page 46 7/11/25 Power BI Desktop Office of Inclusive Communities Accomplishments → E-blast: Currently, reaching 260 recipients, effectively disseminating valuable resource information throughout the community. The initiative fosters strong engagement and positive feedback, with community partners expressing gratitude for the opportunity to both access and share critical information within their networks. → Strengthen community relationships: Continuously building and strengthening relationships with community stakeholders through collaborative initiatives and responsive communication, fostering trust and ongoing partnerships. → Youth Engagement: Partnering with community organizations to launch a 2026 Youth Summit and Youth Council, fostering, youth leadership and engagement. Performance Measures Performance Measure 2022 2023 2024 Target # of Community partners related to community building 42 48 50 50 # of Households that received NIA newsletters 31127 31318 40127 30000 # of Neighborhood Walk-n-Talks 3 3 0 N/A # of Community Events 6 4 10 5 # of neighbors that received CE resource bags N/A 2368 4278 5000 # of e-blast subscribers N/A N/A New Measure 350 # of TextMyGov Subscribers N/A N/A New Measure 500 # of participants at National Night Out N/A N/A New Measure 750 Goals → 311/See Click Fix Integration → City of Topeka Spanish Language Training → SMS Texting Service Implementation → National Night Out Coordination → EmpowerHER: Self-Defense Course → ADA/ Programming & Web Rule Assessment  Page 47 7/11/25 Power BI Desktop  Page 48 7/11/25 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 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($1,403,471) ($1,652,780) ($1,817,471) ($1,708,918) 236 - Special Liability ($1,015,460) ($1,501,796) ($1,536,185) ($1,639,785) Total ($2,418,931) ($3,154,577) ($3,353,656) ($3,348,703) Posting AU 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   City Attorney ($1,403,471) ($1,652,780) ($1,817,471) ($1,708,918) Personnel ($1,217,510) ($1,384,232) ($1,540,623) ($1,549,958) Contractual ($163,094) ($242,920) ($248,348) ($131,460) Commodities ($22,867) ($18,916) ($28,500) ($27,500) Debt ($6,712)  Special Liability ($1,015,460) ($1,501,796) ($1,536,185) ($1,639,785) Personnel ($706,582) ($577,525) ($773,296) ($855,835) Contractual ($304,940) ($918,911) ($755,889) ($776,950) Commodities ($3,938) ($5,360) ($7,000) ($7,000) Total ($2,418,931) ($3,154,577) ($3,353,656) ($3,348,703) Changes from 2025 Budget → No notable changes  Page 49 7/11/25 Power BI Desktop CITY ATTORNEY Accomplishments Protecting the City’s Legal and Financial Interests → Successfully defended the City in multiple lawsuits, minimizing liability and safeguarding public resources, 10 cases in District Court, 6 cases in Federal Court, and 1 at the Kansas Court of Appeals, along with managing outside counsel in 6 cases, and various administrative and employment actions. → Drafted ordinance to allow civil litigation without prior Governing Body approval for tort and contract claims under $35k so that the City may pursue claims for damages to its property or minor contract claims. → Prosecuted numerous code violation cases against LLCs, resulting in increased property owner compliance. → In 2024, the City achieved 203 code violation corrections. As of June 2025, 133 corrections have already been completed, with numbers expected to rise during peak repair months. → Negotiated economic development agreements that are bringing new businesses and housing opportunities to Topeka. → Served as chief negotiator on HB 2152, helping preserve over $1.4 million in public funds and preventing harmful economic impacts. Advocating for Our Community at the State Capitol → Testified in opposition to legislation that would negatively affect Topeka’s residents and city operations. → Drafted and introduced legislation in support of the City’s priorities, ensuring our voice is heard in the policymaking process. → Maintained strong relationships with our legislative delegation, positioning Topeka as a trusted partner on issues facing local governments. Expanding Public Safety and Victim Services → Enhanced the domestic violence prosecution program, continuing our responsible use of federal grant funding. → Added a Victim/Witness Coordinator to ensure more consistent support for survivors—victim engagement is now at an all-time high. → Partnered with the Kansas Coalition Against Sexual and Domestic Violence, making Topeka a model for domestic violence prosecution statewide through specialized training and best practices. Reducing Risk and Improving Citywide Training → Identified areas of legal risk, collaborated with departments and developed citywide trainings to proactively address emerging legal issues, promote compliance, and improve internal processes such as Kansas Open Meetings Act (KOMA), Zoning Enforcement, Legal roles and responsibilities under our form of government, and "When to Call a Lawyer" guidance → Collaborated with HR and Risk Management to review insurance coverage issues and begin reviewing Workers Compensation issues and risk claims. Modernizing Our Operations → Implemented a new law practice management system, increasing efficiency and improving our ability to track and report outcomes. → Updated contract templates in collaboration with Contracts and Procurement, ensuring modern, compliant agreements across departments.  Page 50 7/11/25 Power BI Desktop CITY ATTORNEY Performance Measures Performance Measure 2022 2023 2024 Target Property Maintenance Code Violation Cases Filed 376 387 325 300 Property Maintenance Code Violation Cases Closed with 283 229 205 300 Compliance Obtained Property Maintenance Code Violation Cases Convicted 4 17 46 N/A Number of Claims Filed Against the City 106 130 219 N/A Dollar Amount of Claims Sought by Claimant 1.2 million 107 million 12.7 million N/A Amount Paid to Claimants by the City 54758 56326 45836 N/A Goals Deepen Impact Through Proactive Legal Strategy → Reduce legal risk through early legal review of city initiatives and expanded staff training on high- liability topics. → Launch Citywide legal bulletins to flag potential legal issues across departments before they escalate. Expand Domestic Violence and Victim Services Leadership Lead with Legislative Engagement → Advance proactive legislation on behalf of the City’s legislative agenda. Modernize Legal Operations → Fully integrate the new law practice management system across all legal teams. Foster Internal Training and Department Collaboration → Create a citywide “Legal Lunch & Learn” series for department heads and staff. → Develop a legal onboarding packet and training module for all new supervisors and department directors. Support Economic Development with Smart Legal Tools → Standardize legal review processes for economic development agreements to speed up deal turnaround while protecting the City’s interests. → Draft and promote an Economic Incentive Legal Toolkit for use by both internal staff and potential business partners  Page 51 7/11/25 Power BI Desktop  Page 52 7/11/25 Power BI Desktop FINANCIAL SERVICES The Administrative & Financial Services department includes the Central Accounting, Budget and Performance Management, Payroll, and Contracts and Procurements and Grant Management divisions. This department maintains transparency of City finances and purchases. Department Budget History Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($14,867,774) ($6,449,284) ($3,357,199) ($2,715,342) Total ($14,867,774) ($6,449,284) ($3,357,199) ($2,715,342) Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($14,867,774) ($6,449,284) ($3,357,199) ($2,715,342) Personnel ($2,271,157) ($2,230,292) ($2,745,707) ($2,251,475) Contractual ($553,270) ($668,257) ($594,043) ($454,217) Commodities ($18,355) ($7,123) ($17,450) ($9,650) Debt ($139,813) ($59,054) Other Payments ($11,885,179) ($3,484,558) $0 Total ($14,867,774) ($6,449,284) ($3,357,199) ($2,715,342) Changes from 2025 Budget → Eliminated 1 Accounting Specialist & 1 Procurement Officer  Page 53 7/11/25 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 → 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 2022 2023 2024 Target Deposits processed 4998 4455 5277 5000 M/W/DBE utilization (%) 45.41 41.095 40.91 40 Diverse vendor spending (%) 6 22.7 19.24 20 Invoices paid 31803 30111 31526 31000 Audit opinion Unmodified Unmodified Unmodified Unmodified Number of bid protests N/A 0 2 0 Number of awarded bids 196 195 178 190 Percentage of time the 2-day standard for uploading the 96 96 100 100 bank ACH file is met Percentage of time federal, state, and KPERS deposits 100 100 100 100 are submitted on time S&P Bond Rating AA AA AA AA General fund as % of total budget 27 28 31 20 Goals → Successfully navigate the testing and implementation of the new ERP → 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 54 7/11/25 Power BI Desktop  Page 55 7/11/25 Power BI Desktop MUNICIPAL COURT The Municipal Court handles traffic infractions and misdemeanor offenses. The Probation division provides supervision to defendants for various misdemeanor offenses as well as tracks community service and house arrest defendants. Department Budget History Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($1,700,440) ($1,880,330) ($2,166,015) ($2,198,651) Total ($1,700,440) ($1,880,330) ($2,166,015) ($2,198,651) Posting AU 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Municipal Court ($1,457,633) ($1,535,252) ($1,771,269) ($1,765,745) Personnel ($1,081,211) ($1,067,564) ($1,276,060) ($1,204,242) Contractual ($366,675) ($459,306) ($483,209) ($423,203) Capital Outlay ($758) ($421) ($2,500) ($131,500) Commodities ($8,989) ($7,962) ($9,500) ($6,800)  Probation ($242,807) ($345,078) ($394,746) ($432,906) Personnel ($188,402) ($286,753) ($328,636) ($417,556) Contractual ($53,175) ($56,725) ($64,110) ($13,350) Commodities ($1,229) ($1,599) ($2,000) ($2,000) Total ($1,700,440) ($1,880,330) ($2,166,015) ($2,198,651) Changes from 2025 Budget → Purchase of Digital Ticketing System ($130,000) → Increase in Public Defender Contract ($145,550)  Page 56 7/11/25 Power BI Desktop MUNICIPAL COURT Accomplishments → Doubled participants in mental health court from previous years- added domestic battery cases into court program → Completed majority of HVAC renovations in Municipal Court, judges and other staff have returned after being temporarily stationed in City Hall → Completed HVAC renovation on 1st floor of City Hall, Probation division moved back from basement, installed lockers, purchased metal detectors, and updated office appearance to better serve probationers and make safety a priority for officers → Implemented new Senate Bill 500 changes → Doubled amount of cases wherein we waived reinstatement fees to aid defendants in getting their licenses back → Finalized 3-year contract with different law firm for court-appointed counsel → Passed Data Quality Audit performed by KHP on 4/25/2025 → Attended Municipal Judges conference, Judge Thadani elected as vice-president → Both court administrators attended KACM Conference → Cut down time defendants spent in custody on domestic cases by creating a pre-trial docket → Updated bond supervision and probation order documents and procedures Performance Measures Performance Measure 2022 2023 2024 Target # of referrals completed 21 35 30 25 # of admissions into program 8 10 20 10 % of cases scheduled for Trial brought before the Court within 60 100 100 100 days % of cases scheduled for Arraignment brought before the Court within 90 95 95 45 days # of Community Service hours N/A 200.5 200 200 Goals → Continue to monitor in-custody defendants and trial dockets to reduce monthly jail costs → Fully staff Clerk's Office, two Court clerk II positions currently vacant → Full staff Probation by hiring Probation Officer I → Revise and update Administrative Hearing procedures → Finish last portion of HVAC needed for Municipal court in 1st floor courtroom → Complete and update Probation policy and procedures → Restructure files in Probation on F-Drive → Update Probation training manual  Page 57 7/11/25 Power BI Desktop  Page 58 7/11/25 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 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($1,546,103) ($1,831,171) ($2,137,214) ($2,337,722) Total ($1,546,103) ($1,831,171) ($2,137,214) ($2,337,722) Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($1,546,103) ($1,831,171) ($2,137,214) ($2,337,722) Personnel ($924,448) ($1,165,009) ($1,213,194) ($1,656,805) Contractual ($581,363) ($639,322) ($888,720) ($593,267) Commodities ($40,292) ($26,841) ($35,300) ($87,650) Total ($1,546,103) ($1,831,171) ($2,137,214) ($2,337,722) Changes from 2025 Budget → Eliminated the practice of paying employees out of risk funds (Workers Comp & Health Insurance Fund; HR did not add FTEs) → Eliminated 1 Senior Human Resource Specialist  Page 59 7/11/25 Power BI Desktop HUMAN RESOURCES Accomplishments → Completed the initial HRM module phase of the Tyler-Topeka Together project → Completed RFP process for City Healthcare Plan & Benefit package → Piloted new training for Hiring Managers → Onboarded 2 full-time Engineer positions → Welcomed 11 Interns/Externs through the 2nd year of City’s formal Internship Program → Collaborated with Legal to successfully sponsor 2 employees selected in the H1-B visa lottery → Maintained 100% pass rate through City’s CDL program, 22 employees total → Job Description updates → On track to complete restructure of Personnel Manual Performance Measures Performance Measure 2022 2023 2024 Target Annual Retirements 35 34 27 30 Annual Turnovers 180 166 186 130 New Hires successfully onboarded New 224 195 175 Measure Employees Attended Training and Education Opportunities 960 750 600 650 Goals → Fully complete & implement Tyler – Topeka Together ERP HRM module → Develop management training program → In collaboration with departments review and update position descriptions to ensure an accurate reflection of current organizational needs regarding minimum qualifications → Develop an improved repository system for job descriptions  Page 60 7/11/25 Power BI Desktop  Page 61 7/11/25 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 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($32,881,490) ($36,281,139) ($38,861,952) ($37,328,356) Total ($32,881,490) ($36,281,139) ($38,861,952) ($37,328,356) Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($32,881,490) ($36,281,139) ($38,861,952) ($37,328,356) Personnel ($29,391,949) ($31,577,970) ($34,244,133) ($34,334,355) Contractual ($2,457,564) ($3,342,815) ($3,554,220) ($1,785,551) Commodities ($822,255) ($919,572) ($993,600) ($968,450) Capital Outlay ($9,228) ($72,404) ($70,000) ($240,000) Debt ($200,494) ($368,379) Total ($32,881,490) ($36,281,139) ($38,861,952) ($37,328,356) Changes from 2025 Budget → Purchasing Compressors ($240,000)  Page 62 7/11/25 Power BI Desktop FIRE Accomplishments Fire Administration → Assisted with review of TFD budget structure and made suggestions for more accurate tracking of budgetary resources. → Assisted with the design and implementation of the city’s new ERP software. → Continued review of all TFD policies and procedures in Lexipol software system to increase overall department efficiencies. → Completed the plans for the remodel of Fire Station 9 Fire Prevention → Permit all mobile food vendors operating within city limits → Inspect 90+% of apartments with interior/common corridors → Inspect 95% of all assembly occupancies with an occupant load of >300 → Inspected all food trucks with a city license → Had 14 Girls graduate from Camp Courage, as well as 20 people in the department’s Citizens Academy Training Division → Hosted KS Fire and Rescue Training Institute IFSAC Certification Courses → 7 new firefighters graduated from the recruit academy, with an additional 5-7 scheduled this fall → Delivered various Hands-On-Training opportunities, including “real world” training at Washburn’s Benton Hall → Increased the number of certified HazMat Technicians by 6 Fire Operations: Suppression → Delivery of two new fire apparatus → Install smoke detectors in 262 homes → Increased Blue Card certification to all personnel with the rank of Lieutenant or higher → Complete Senior Captain training for incident command EMS Division → Completed AEMT training for 5 personnel, and Paramedic training for 1 person → Converted 2 BLS (Basic Life Support) Engine Companies to ALS (Advanced Life Support) Companies → Provided CPR Instructions for the entire department → Established Case Review process and method to begin gathering data from ePCRs  Page 63 7/11/25 Power BI Desktop FIRE Performance Measures Performance Measure 2022 2023 2024 Target Total number of inspections in apartment buildings 321 307 143 150 Successful completion of all plans reviews in accordance 685 569 778 575 with time constraints established as part of overall city review Number of arson fires within the city 85 51 44 35 Clearance rate of arson cases investigated within the city N/A New Measure 0.27 0.4 Number of investigation personnel with law enforcement 1 2 3 4 certification Citizen's Academy 20 20 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 Number of recertification hours completed for EMS 3046 3730 4547 4000 certifications for TFD personnel j Completion of TFD recruit academy for new hires 14 15 19 18 Total Number of Training Hours Delivered 59012 58372 60486 60000 Average “chute time” of TFD units to emergent calls of all N/A New Measure 96 seconds 90 types seconds Average “response time” of TFD units to emergent calls of all N/A New Measure 322 seconds 240 types seconds Total number of fatalities related to fires N/A 6 4 0 Number of duty related injuries to suppression personnel N/A 30 19 0 Personnel in the Officer Development Program 0 15 15 15 Total response time of less than 480 seconds to Delta/Echo N/A New Measure N/A >90% ALS level calls Number of personnel certified to the AEMT and/or N/A 21 27 27 Paramedic level Total time to start emergency treatment from dispatch time N/A New Measure In Development Average response time of TFD units to emergent level BLS 374 305 seconds 285 seconds 285 calls seconds seconds Total time to start treatment from dispatch time N/A New Measure In Development  Page 64 7/11/25 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 → Assist with other city departments in the transition of various new software being implemented → Complete remodel of fire station 10 → Continue recruiting and retention efforts to ensure a workforce more reflective of the community. Fire Prevention → Begin Fire Operational Permit issuance for commercial occupancies → Begin Fire Construction Permit issuance for commercial occupancies → Transition the fire investigations division to the new state required reporting system → Implement Tyler Enterprise Permitting and Licensing → Expand Public Education to various organizations within the city Training Division → Continue Hosting KFRTI Certification Courses → Implement Career Path Program → Increase training opportunities for Special Operations → Continue to provide training to meet all requirements including ISO Fire Operations: Suppression → Reduce average “turn out times” on all emergent calls → Continue to increase the number of TFD personnel certified in Blue Card Incident Management System → Reduce number of duty related injuries to fire personnel → Decrease number of apparatus accidents EMS Division → Convert another current BLS fire company to ALS response level → Provide training for 6 additional AEMTs and 1 additional Paramedic → Improve reporting of CPR and defibrillation in ePCRs to increase data accuracy → Finalize inventory management program for EMS supplies  Page 65 7/11/25 Power BI Desktop  Page 66 7/11/25 Power BI Desktop INFORMATION TECHNOLOGY The Information Technology Department provides IT services to all City departments through three divisions: Business Systems, Computing, and Telecommunications. Business Systems handles application support, data analytics, web development, and backend services. Computing manages networking, computer systems, help desk support, servers, storage, and cybersecurity. Telecommunications oversees fiber optics, cabling, leased circuits, and telephone systems. Department Budget History Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   613 - Information Technology ($899,191) ($1,692,441) $254,510 $350,064 Revenues $4,134,913 $5,970,956 $6,957,278 $7,281,070 Expenses ($5,034,103) ($7,663,396) ($6,702,768) ($6,931,006) Total ($899,191) ($1,692,441) $254,510 $350,064 Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $4,134,913 $5,970,956 $6,957,278 $7,281,070 Fees For Service $4,099,793 $5,936,379 $6,922,927 $7,246,719 Franchise Fees $34,552 $34,352 $34,351 $34,351 Miscellaneous $568 $225 $0  Expenses ($5,034,103) ($7,663,396) ($6,702,768) ($6,931,006) Debt ($762,894) ($995,467) Other Payments ($0) Commodities ($22,641) ($28,902) ($76,060) ($6,802) Capital Outlay ($46,902) ($848) ($185,000) Personnel ($2,047,283) ($3,653,979) ($3,127,063) ($3,352,285) Contractual ($2,154,383) ($2,984,201) ($3,499,645) ($3,386,919) Total ($899,191) ($1,692,441) $254,510 $350,064 Changes from 2025 Budget → Added 1 Deputy Director of Cyber-Security → Added Scanning Software ($40,000) → Purchase of Tyler Dig-Ticket System ($185,000)  Page 67 7/11/25 Power BI Desktop INFORMATION TECHNOLOGY Accomplishments → Upgraded GIS software and maps to increase capability of decision making for infrastructure projects within the city → To be completed by October 2025, Microsoft Windows and Microsoft 365 will be fully deployed for all staff in all areas of the city → Continue to migrate required retention of data in on-premises file storage (to OneDrive) when applicable. → Continuity of operations, disaster recovery and security approach work is on-going → ERP/Work Order software to kick off in Q3 of 2025 → Work toward ERP implementation for finance, HR, permitting and licensing to include better reporting and will be implemented in phases aligned for each module → Updated 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 → Continued to evaluate and gain efficiencies, address the diverse community and staff needs, considered cost controls, limited staffing, and best practices from city governments in all facets of data management, infrastructure, application management/development, security, and accessibility. Found over $400,000 in IT savings and additional cost avoidances. Performance Measures Performance Measure 2022 2023 2024 Target Complete migration to OneDrive N/A N/A Completed ERP Implementation Plan Document creation N/A N/A Completed Number of support tickets resolved N/A N/A 5099 In Development Deploy Permitting & Licensing Module N/A N/A In Development Deploy First & Second Phase of ERP N/A N/A In Development Published IT Department Strategic Plan N/A N/A Completed Goals → Deploy Permitting and Licensing Module → Deploy First & Second Phase of ERP  Page 68 7/11/25 Power BI Desktop  Page 69 7/11/25 Power BI Desktop PLANNING & DEVELOPMENT The Planning & Development Department is composed of three divisions: Planning, Development Services, and Housing Services. Together, they support future land development, licensing and permitting, and the social services needs of the community. The Planning division focuses on comprehensive planning, current planning, and transportation planning. Development Services oversees permits, inspections, and licensing. Housing Services manages housing development, homeless programs, and other social services. Department Budget History Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget  101 - General Fund ($2,749,575) ($3,696,895) ($4,290,577) ($3,929,609) 700 - Hud Grants ($5,877,614) ($5,781,079) ($3,850,493) ($3,854,820) 710 - Other Grants ($977,217) ($1,414,983) ($979,036) ($899,215) Total ($9,604,406) ($10,892,958) ($9,120,106) ($8,683,644) Fund Search 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   101 - General Fund ($2,749,575) ($3,696,895) ($4,290,577) ($3,929,609) Personnel ($2,406,747) ($3,073,888) ($3,537,366) ($3,618,429) Contractual ($315,797) ($598,502) ($603,382) ($280,681) Commodities ($27,031) ($22,280) ($31,900) ($30,500) Debt ($2,224) Capital Outlay ($117,929) $0  700 - Hud Grants ($5,877,614) ($5,781,079) ($3,850,493) ($3,854,820) Contractual ($4,842,712) ($4,877,881) ($2,780,714) ($2,786,708) Personnel ($1,030,764) ($900,026) ($1,065,279) ($1,063,112) Commodities ($4,138) ($3,173) ($4,500) ($5,000)  710 - Other Grants ($977,217) ($1,414,983) ($979,036) ($899,215) Contractual ($764,491) ($1,201,867) ($608,198) ($607,625) Personnel ($210,176) ($201,331) ($370,038) ($290,790) Commodities ($2,551) ($11,786) ($800) ($800) Total ($9,604,406) ($10,892,958) ($9,120,106) ($8,683,644) Changes from 2025 Budget → Removed 1 Trade Inspector and 1 Office Specialist  Page 70 7/11/25 Power BI Desktop PLANNING & DEVELOPMENT Accomplishments Housing Services Division → Implemented Clarity HMIS in alignment with Built for Zero → Launch $4M HUD Lead Hazard Grant Program → Impact Avenues participation in the Pilot One Stop Shop Homeless Resource Center at Let’s Help → Implemented Softdocs – allowing for real-time digital inspection data → Updated all MOUs with Partner Agencies for Continuum of Care HUD Grant Planning Division → Completed updates to Density and Dimensional changes to Zoning Code → Completed Pedestrian Master Plan Project → Completing 10-year update to the 2040 Land Use & Growth Management Plan → Completed East Topeka Development Plan → Secured award of $500k EPA Brownfield Planning Grant → Monroe School Overlay District – World Heritage Nomination → Moving Permitting software from CityWorks to Tyler ERP → Successful transfer of Land Bank parcel to private developer for creating of affordable housing project. → Launched Affordable Housing Trust Fund (AHTF) and convened AHTF Review Committee → Updated City Incentive policies including RHID, TIF, and CID Development Services Division → Adoption of the 2024 Uniform Plumbing Code, and Uniform Mechanical Code → Fully implemented change to bi-annual licensing renewals → Maintained standard of 99% of inspections completed as scheduled → Moving Licensing software from CityWorks to Tyler ERP  Page 71 7/11/25 Power BI Desktop PLANNING & DEVELOPMENT Performance Measures Performance Measure 2022 2023 2024 Target Rapid Rehousing - Households served 53 36 46 40 Homelessness Prevention- Households served 69 65 31 75 Shelter Plus Care- Households served 530 430 244 400 Accessibility modifications - number of homes 25 26 19 25 Exterior Rehab - number of homes 1 1 1 5 Emergency Rehab - number of homes 42 50 31 55 Major Rehab - number of homes 1 3 6 9 TOTO- Number of newly owned homes receiving rehab 6 6 6 10 CHDO - number of new duplexes for rentals 2 3 3 1 j Infill - number of new duplexes for rentals 1 1 1 1 Weatherization - number of homes 20 28 28 30 Voluntary Demolition - number of homes 1 1 5 5 Number of renters receiving deposit assistance 71 53 28 50 Property Code Repairs - number of homes 16 24 14 12 Credit Counseling - number of households served 156 156 355 200 Neighborhoods and Properties Surveyed and Adopted as 150 65 175 169 Historic Districts or Neighborhood Conservation Districts (NCD) Miles of Bikeways 79 97 82 105 Miles of Sidewalks 726 747 831 750 Miles of Separated Bikeways 28 32 21 45  Page 72 7/11/25 Power BI Desktop PLANNING & DEVELOPMENT Goals Housing Services Division → Continuing transition of EAS to Built for Zero → Continuing to implement findings of Homeless Innovation Project → Complete 5-year Consolidated Action Plan 2026 – 2030 → Update analysis of impediments related to 5-year Con Plan Planning Division → Completed Missing Middle text amendments to the zoning code → Finalize updates to Parking Code → Implement EPA Brownfield Planning Grant → Update of Brick Sidewalk Policy → Continue to promote affordable housing development through tools like Land Bank, RHID, NRP, and Affordable Housing Trust Fund → Identify sustainable funding source for Affordable Housing Trust Fund →Streamline incentive-based program workflows → Publish 5-year update of Citywide Housing Study Development Services Division → Adoption of the 2024 International Building Code and International Residential Code → Launch of Tyler Enterprise Licensing & Permitting portal. → Implement IG Inspect iPad tool allowing for real-time inspection data → Staff trade boards to full capacity  Page 73 7/11/25 Power BI Desktop  Page 74 7/11/25 Power BI Desktop POLICE The Police department maintains safety and prevents criminal activity throughout the City of Topeka. The Police department’s Office of the Chief of Police maintains the overall integrity and security of the department. The department also runs several other divisions including Investigations, Patrol, Support and the division of Property Maintenance Unit. Department Budget History Fund Search 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   101 - General Fund ($45,214,067) ($49,877,076) ($57,256,993) ($55,294,140) Police Department ($42,839,436) ($47,392,888) ($54,500,451) ($52,693,748) Neighborhood Relations/Code ($2,374,631) ($2,484,187) ($2,756,542) ($2,600,391) Enforcement Total ($45,214,067) ($49,877,076) ($57,256,993) ($55,294,140) Department Name 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   Police Department ($42,839,436) ($47,392,888) ($54,500,451) ($52,693,748) Personnel ($35,837,099) ($39,214,691) ($45,382,436) ($46,739,172) Contractual ($4,279,307) ($5,401,758) ($5,910,134) ($3,123,345) Commodities ($2,058,002) ($2,197,199) ($2,328,029) ($2,080,698) Capital Outlay ($665,029) ($579,240) ($879,852) ($750,533)  Neighborhood Enforcement Relations/Code ($2,374,631) ($2,484,187) ($2,756,542) ($2,600,391) Personnel ($1,271,511) ($1,464,824) ($1,576,251) ($1,559,994) Contractual ($926,300) ($963,363) ($996,616) ($865,570) Capital Outlay ($102,929) ($103,635) ($95,000) Commodities ($73,891) ($56,000) ($80,040) ($79,827) Total ($45,214,067) ($49,877,076) ($57,256,993) ($55,294,140) Changes from 2025 Budget → Adding Staffing Study ($150,000) → Lexipol ($40,000) → Added 2 Civilian FTEs for PAL → Added 1 Civilian FTE for TCALC → Added 3 FTEs Civilian Positions for Crime Scene Investigations Unit  Page 75 7/11/25 Power BI Desktop POLICE Accomplishments → Creation of Police and Community Together (PACT) Initial Pilot Program to address violent crime and include a public engagement component → Partner with RTI to conduct research on historic crime trends in Topeka, including community engagement and internal stakeholder component → Established positive relationships with CIVIC in support of Community Violence Interruption (CVI) → Partnering with Topeka JUMP, offering collaboration and data sharing Performance Measures Performance Measure 2022 2023 2024 Target Attendance of Command Staff at community meetings 454 640 405 N/A Number of Individuals Tested (Written Police Officer Test) 93 90 73 N/A Number of Individuals Tested (Police Officer Physical Abbilities 40 73 N/A Test - POPAT) Number of volunteer hours 6772.95 6694.25 6202 6500 Homicide Clearance Rate (%) 78 80 73 N/A Rape Clearance Rate (%) 19 17 11 N/A Non-Fatal Shooting Clearance Rate 33 19 16 N/A Burglary Clearance Rate (%) 12 12 11 N/A Robery Clearance Rate (%) 29 39 25 N/A j Theft Clearance Rate (%) 12 12 13 N/A Number of calls for service 84716 88024 83877 N/A Number of calls for service - Animal Control 4890 5040 5414 N/A Number of Accidents related to Driving Under the Influence 108 85 74 N/A (DUI) License Plate Reader: Measuring Number of Confirms 33 10 N/A License Plate Reader: Measuring Number of Reads 915308 1334844 1000000 + Number of firearms test fired 570 531 539 N/A Number of NIBIN leads 138 331 579 N/A Number of City ID’s issued 630 997 1003 N/A Number of mental health service calls responded to 1525 1616 1564 N/A  Page 76 7/11/25 Power BI Desktop POLICE Performance Measures Continued Performance Measure 2022 2023 2024 Target Number of abatements (PMU) 1019 1031 1731 N/A Demolitions (Structures Under Contract or in the Demolition 24 17 12 N/A Bid Process) (PMU) Number of inspections (PMU) 18146 15447 19260 N/A Properties Brough Back to Voluntary Compliance (PMU) 3269 3267 4639 N/A Number of PMU criminal cases referred to the City Attorney’s 262 320 476 N/A Office Cases closed at courtesy 34 58 46 Cases closed at violation 14 27 21 Cases closed at court 1 0 0 3 Goals → Outreach to Washburn University to assist in adding an evaluation component for TPD’s Training Academy curriculum and adult learning concepts → Enhance community engagement → Strengthen relationships with external research institutions → Strengthen relationships with external Federal, State, and County partners for enhanced intelligence sharing → Reduce Violent Crime  Page 77 7/11/25 Power BI Desktop  Page 78 7/11/25 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 2023 Actuals 2024 Budget 2025 Budget 2026 Budget  101 - General Fund ($6,790,654) ($8,335,471) ($8,350,043) ($7,626,421) 275 - 0.5% Sales Tax (Jedo Proj) ($7,356,405) ($15,244,820) ($9,798,500) ($10,002,811) 276 - Federal Funds Exchange ($499,400) ($3,750,000) ($2,215,000) ($1,550,000) 291 - Special Street Repair ($6,165,267) ($8,208,806) ($8,274,449) ($7,781,698) 292 - Sales Tax Street Maint ($17,440,245) ($32,660,128) ($28,124,454) ($28,468,024) 601 - Public Parking ($3,422,344) ($3,079,418) ($2,803,494) ($3,157,281) 614 - Fleet Management ($2,473,338) ($3,934,274) ($3,664,128) ($2,310,635) 615 - Facilities Operations ($3,017,618) ($3,657,295) ($3,509,272) ($3,555,688) Total ($47,165,269) ($78,870,211) ($66,739,340) ($64,452,558) Main Type 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   Expenses ($47,165,269) ($78,870,211) ($66,739,340) ($64,452,558) Contractual ($33,788,492) ($46,233,796) ($47,795,766) ($45,592,215) Personnel ($10,843,698) ($12,772,627) ($12,925,646) ($14,152,992) Commodities ($1,302,095) ($3,805,120) ($2,209,277) ($2,292,088) Other Payments $10,409 ($13,750,000) ($2,175,500) ($1,550,500) Debt ($915,634) ($815,622) ($620,602) ($622,463) Capital Outlay ($325,760) ($1,493,046) ($1,012,550) ($242,300) Total ($47,165,269) ($78,870,211) ($66,739,340) ($64,452,558)  Page 79 7/11/25 Power BI Desktop PUBLIC WORKS Changes from 2025 Budget General Fund → Decrease in $300,000 in engineering consultant fees → Added 3 Engineering Tech II's with 3 vehicles ($135,000) - Tech's will be paid out of Citywide Half-Cent Sales Tax Accomplishments Transportation Operations → Upgraded Street Maintenance Fleet, Crew pick-up, Supervisor pick-ups, Bobcat with 4' mill head, two new Dump Trucks with new anti-ice tanks for pretreating → Training on motor grader and paver. Training was performed from outside source. → rebuilt N Topeka and Independence intersection, new signal and pavement markings → 21st and Chelsea new signal and pavement markings → 21st and Belle new signal and pavement markings → Help modify 21st and Topeka signal and pavement markings → 32snd and Topeka modify signals and markings → New RRFB at 15th and MacVicar → As of June 1st, 715 new signs made in house Parking → Completed refresh of garage entryways for consistent look and feel. → Updated and unified signage in all facilities. → Replaced lighting in stairwells and lobbies to increase visibility and safety. → Increased adoption of app-based pay to 47.3% → Increased garage leased occupancy to 81%. → Replaced elevators at 9th Street Garage. → Significant reduction in past due payables. Foresty → Maintain 80% completion rate of work orders within a 90-day window → Continue to target 1,000 trees pruned or raised → Continue to target 300 trees removed → Arbor Day planting with Governor and Kansas Arborist Association → Continue Tree City USA recognition → Accepted delivery of new stump grinder → Delivery of two new bucket trucks → Delivery of new bucket truck Facilities → Completed conversion of City Hall Boiler from steam to hot water. → Completed conversion of TPAC HVAC from steam/refrigerant to Hot/Cold Water. → Replaced various mechanical features at the Law Enforcement Center and Fire Department Facilities → Replaced roofs at Fire Stations4, 7, 9 and the Water Distribution Building  Page 80 7/11/25 Power BI Desktop PUBLIC WORKS Accomplishments Continued Fleet → Relocated light duty operations to 3501 S Kansas Ave. → Increased enrollment into Vehicle and Equipment Replacement Fund by two departments, ensuring regular vehicle replacements. Engineering → Completed necessary pavement, striping, and signal modifications to handle increased traffic volumes on the city street network during the I-70 closure and reconstruction → Implemented UBAS treatment in the Pavement Preservation Program → Transitioned to date-certain construction contracts → Updated the Liquidated Damages table in construction contracts to mirror Shawnee County’s current rates → Updated Sections 4 and 6, and added Section 9, in the Standard Technical Specifications manual → Hired an additional Engineer to manage construction projects → Received $838,000 in grants → Continued to leverage traffic demand analysis software to bring cost savings, in lieu of contracted 3rd party services. Goals Transportation Operations → Upgrade fleet, 4 single axle dump trucks with pre-treat tanks, multipurpose flush truck- use for sweeping and pre-treating during inclement weather → Create additional crew for regrading and maintain aggregate alleys → Maintain full staffing capacity for department to meet goals, safety concerns, and liabilities for the city → Connect signals to Traffics network through fiber, or wireless radio as money/help allows → Add specific fiber optic color, footage, direction, and splice diagram notes as repairs are made or access to splice boxes is needed → Replace old obsolete camera detection with AI detection → Train signal techs on new detection systems, software → Update overhead D3s (street name signs) at 15 intersections → Convert 50 crosswalks from Type I to Type II markings → Meet yearly painting goals → Update sign in 4, 10 square block "neighborhoods"  Page 81 7/11/25 Power BI Desktop PUBLIC WORKS Goals Continued Facilities → Complete TPAC HVAC replacement. → Improve accessibility of City facilities, though Energy and ADA assessment. Fleet → Upgrade reporting suite on vehicle and asset management for departments. → Increase enrollment in the City's vehicle and equipment replacement fund → Maintain fleet readiness above 90% Parking → Maintain leased garage occupancy over 80%. → Continue comprehensive parking garage rehabilitation project. → Update comprehensive preventive maintenance schedule of garages. → Increase parking revenue by $290,000, to improve long term sustainability. → Improve and maintain customer service → Simplify on-street parking with standardized rates and times Forestry → Maintain 80% completion rate of work orders within a 90-day window → 1,000 trees pruned or raised → 300 trees removed → Arbor Day planting → Continue Tree City USA recognition → Develop tree planting plan or funding source → Develop tree inventory Engineering → Continue to fill vacancies in order to reduce expenditures for consultant project management and construction inspection services → Manage design schedules so that projects are left to construction and completed in a timely manner → Continue to coordinate with other City departments, County and State agencies to minimize or avoid potential conflicts with other infrastructure projects in the city and surrounding areas → Review and update remaining sections in the Standard Technical Specifications manual → Research and implement newer treatments and technologies, such as increased Reclaimed Asphalt Pavement (RAP) content in asphalt pavement and PressurePave pavement treatment  Page 82 7/11/25 Power BI Desktop PUBLIC WORKS Performance Measures Performance Measure 2022 2023 2024 Target Preventative Maintenance vs. 75% (CM) 25% 75% 75% (PM) 25% (CM) Corrective Maintenance (%) (PM) (CM) 25% (PM) Project Closeout within 30 days 1 Preventative vs. Corrective 34 PM/66CM 39 PM/61 44 PM/56CM 80 PM/20 CM Maintenance (%) CM Number of Emergency Work Orders 410 537 400 Number of Non-Emergency Work 778 1148 1000 Orders Work Order Completion Rate within 84.9 84.2 71.4 80 90 days Number of trees pruned or raised 1000 1216 452 1100 j Number of trees removed 300 320 337 300 Signalized Intersections Replaced 3 3 3 5 Number of scheduled maintenance N/A N/A 242 231 work orders Number of Signs Installed per Year 1250 1327 1250 1200 Number of scheduled maintenance 242 265 443 458 work orders Number of Long Lines Marked per 285 285 285 285 Year # of Crosswalks converted per year 50 50 50 54 Number of Work Orders N/A 79 79 N/A Streetlight Outage Complaint 66 66 66 43 Street Sweeping Lane Miles 4305 3081 5837 6500 Number of Work Orders 57 25 20 25 Number of Miles Aggregate Alley 23 40 36 40 Maintained Number of Alleys Maintained 220 277 248 300 (blocks) Number of Winter Weather Events 13 4 10 5 Managed Number of Potholes Filled 33332 36580 46151 20000 Crack Sealing Linear Feet 129000 100195 126000 130000  Page 83 7/11/25 Power BI Desktop  Page 84 7/11/25 Power BI Desktop UTILITIES DEPARTMENT: 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 2023 Actuals 2024 Budget 2025 Budget 2026 Budget  621 - Water Utility ($40,687,561) ($52,593,962) ($56,528,377) ($62,286,091) Total ($40,687,561) ($52,593,962) ($56,528,377) ($62,286,091) Main Type 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   Expenses ($40,687,561) ($52,593,962) ($56,528,377) ($62,286,091) Capital Outlay ($400,000) ($400,000) ($400,000) Commodities ($9,553,671) ($9,187,745) ($10,107,490) ($11,349,237) Contractual ($11,595,693) ($12,284,960) ($12,816,876) ($14,107,235) Debt ($11,307,789) ($10,704,226) ($13,592,479) ($13,386,169) Other Payments ($4,157) ($9,124,425) ($8,007,100) ($11,427,100) Personnel ($8,226,252) ($10,892,607) ($11,604,432) ($11,616,350) Total ($40,687,561) ($52,593,962) ($56,528,377) ($62,286,091) Changes from 2025 Budget → Increase in treatment chemical cost of 15% → Increase in utility expenses (i.e. electricity, natural gas) of 11% → Debt is directly related to existing debt and ensure current obligations are met while new debt is added with revenue bonds → Other Payments is directly related to cash financing of Capital Improvement Projects → Removed Ombudsman position  Page 85 7/11/25 Power BI Desktop UTILITIES DEPARTMENT: WATER Accomplishments *(2025 metrics are through May 31, 2025) → Water main breaks repaired 2024 - 590 2025* - 182 YTD → Fire Hydrants repaired/replaced - 180* YTD → Water Valves repaired/replaced - 130* YTD → Water Mains Replaced or rehabilitated 2024 - 19,875 LF Including: SW Villa West Drive SW 21st St. from Western to Buchanan Polk-Quincy Viaduct 2025* - 8,996 LF YTD → Meet or exceed all KDHE requirements for safe, clean drinking water Customer Service → 2024 Customers Assisted Answered 121,753 calls to 368-3111 Assisted 31,215 walk-in customers at City Express Responded to 4,042 on-line inquiries → 2025* Customers Assisted - YTD Answered 45,138* calls to 368-3111 Assisted 11,660* walk-in customers at City Express Responded to 6,867* on-line inquiries Meter Services → Service orders 2024 - 70,156 completed 2025* - 26,463 completed YTD → Preventative Maintenance Orders 2024 - 822 shut off valve and meter box replacements completed 2025* - 483 shut off valve and meter box replacements completed YTD Utility Billing → Utility Bills Generated for City Utilities & SNCO Solid Waste 2024 - 758,273 bills generated 2025* - 320,928 generated YTD → 4.45% increase in electronic billing in 2024  Page 86 7/11/25 Power BI Desktop UTILITIES DEPARTMENT: WATER Performance Measures Performance Measure 2022 2023 2024 Target Electronic billing (percentage New Measure 0.0566 0.0445 0.05 increased) Billing accuracy ( percentage) 0.998 0.998 0.9997 0.9995 Call Center Service Level 0.717 0.7425 0.8365 0.9 (percentage)* Average call length New Measure 2 min 2 min 55 sec 3 min 00 sec 47sec Average AMI reading captured New Measure 0.9244 0.9142 0.988 (percentage) Drinking water compliance rate 1 1 0.9967 1 Linear Feet of water mains replaced 14610 14531 19572 12000 or rehabilitated per year Length of time to repair water main 5 5.5 6 <5 breaks (hours) Number of bills generated 731238 734263 758273 N/A j Number of calls received 112928 120362 121753 N/A Number of walk-in customers 33202 31215 30903 N/A Number of service orders completed 61839 59382 70156 N/A Truck rolls avoided through AMI N/A New 5362 N/A Measure Average gallons of water distributed 23.63 MG/day 24.42 23.19 MG/day N/A daily MG/day Highest number of gallons of water 36.77 MG 37.82 35.35 MG N/A distributed MG  Page 87 7/11/25 Power BI Desktop UTILITIES DEPARTMENT: WATER Goals Water Treatment Plant: → Begin Water Treatment Plant Rehabilitation projects: West Intake Rehabilitation construction Chemical building Rehabilitation construction East Plant Basin Rehabilitation design → Begin design stage of painting Original Montara Water Tower → Meet or exceed all KDHE requirements for safe, clean drinking water Water Distribution: → Improve the time required to repair broken water mains to 5 hours or less → Resume preventative maintenance for hydrants and valves Project Management: → Complete water main replacement or rehabilitation projects at: SW Moundviw SW Stoneybrook Montara Neighborhood Phase I SW Boswell Customer Service: → Increase electronic customer communication by 3% over the previous year → Improve and maintain Call Center service level Meter Services: → Complete ongoing meter exchange program → Continue replacing obsolete style shut off valves (approx. 2,300 remaining) Utility Billing: → Increase electronic billing by 5% over the previous year → Maintain billing accuracy rate of at least 99.95%  Page 88 7/11/25 Power BI Desktop UTILITIES: 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 2023 Actuals 2024 Budget 2025 Budget 2026 Budget  623 - Stormwater Utility ($7,072,443) ($13,708,172) ($12,727,224) ($12,633,611) Total ($7,072,443) ($13,708,172) ($12,727,224) ($12,633,611) Main Type 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   Expenses ($7,072,443) ($13,708,172) ($12,727,224) ($12,633,611) Capital Outlay ($350,000) ($300,000) ($500,000) Commodities ($310,696) ($223,335) ($258,961) ($380,163) Contractual ($3,132,486) ($2,323,441) ($2,361,487) ($2,916,533) Debt ($1,910,144) ($2,188,192) ($2,567,519) ($2,586,555) Other Payments ($6,275,991) ($4,786,200) ($3,904,300) Personnel ($1,719,117) ($2,347,212) ($2,453,056) ($2,346,060) Total ($7,072,443) ($13,708,172) ($12,727,224) ($12,633,611) Changes from 2025 Budget → Increase in utility expenses (i.e. electricity. natural gas) of 11% → Debt is directly related to existing debt and ensure current obligations are met while new debt is added with revenue bonds  Page 89 7/11/25 Power BI Desktop UTILITIES: STORMWATER Accomplishments *(2025 metrics are through May 31, 2025) → Storm Sewer pipes cleaned 2024 - 30,748 LF 2025* - 24,072 LF → Stormwater Inlets cleaned and inspected 2024 – 10,833 2025* - 2,771 → Stormwater Mains replaced or rehabilitated 2024 – 6,209 LF 2025* - 2,500 LF → Performance measures and goals for 2025 are on track to be met: Mowing of levees to control unwanted vegetation Conducting 130 outfall inspections 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 2022 2023 2024 Target Completed Outfall Inspections 113 130 122 100 Controlled Burns Conducted 2 3 1 3 Erosion & Sediment Control 339 422 440 400 Submittals Reviewed Stream Samples Collected 23 25 20 12 Linear feet of storm sewer mains 43225 71262 30748 40000 cleaned Number of storm sewer inlets 14607 8676 10833 6572 inspected and cleaning Levee maintenance and exercising 1 1 1 1 of levee sluice gates, and relief wells completed(percentage) Linear Feet of storm sewer mains 3009 12749 6209 8000 replaced or rehabilitated per year  Page 90 7/11/25 Power BI Desktop UTILITIES: STORMWATER Goals Project Management → Begin Stormwater Conveyance system replacement or rehabilitation at: SE Prairie Road SE California Ave & SE 4th St Stormwater Operations → Meet 2026 performance metrics and goals → Maintain Compliance wit City NPDES Permit Requirements → Update Stormwater Management Program → Partner with community organizations on at least one stream cleanup event → Complete action items to satisfy EPA requirements for long-term operations and maintenance of BMP's  Page 91 7/11/25 Power BI Desktop UTILITIES: 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 2023 Actuals 2024 Budget 2025 Budget 2026 Budget  625 - Wastewater Fund ($28,559,295) ($45,867,083) ($41,111,311) ($45,392,654) Total ($28,559,295) ($45,867,083) ($41,111,311) ($45,392,654) Main Type 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   Expenses ($28,559,295) ($45,867,083) ($41,111,311) ($45,392,654) Capital Outlay ($300,000) ($350,000) ($300,000) Commodities ($2,102,454) ($2,073,685) ($2,539,551) ($2,464,344) Contractual ($12,591,439) ($10,366,591) ($11,673,653) ($12,908,950) Debt ($8,570,470) ($8,813,347) ($11,724,199) ($13,892,026) Other Payments ($32,894) ($17,915,584) ($7,864,110) ($8,696,000) Personnel ($5,262,039) ($6,397,876) ($6,959,798) ($7,131,334) Total ($28,559,295) ($45,867,083) ($41,111,311) ($45,392,654) Changes from 2025 Budget → Increase in treatment chemical costs of 15% → Debt is directly related to existing debt and ensure current obligations are met while new debt is added with revenue bonds  Page 92 7/11/25 Power BI Desktop UTILITIES: WASTEWATER Accomplishments *(2025 metrics are through May 31, 2025) → Sanitary Sewer mains cleaned 2024 - 1,004,812 LF 2025* - 172,069 LF YTD → Sanitary Sewer mains replaced or rehabilitated 2025* - 6,000 LF YTD → Biosolids Processed 2024 - 20,487.50 tons 2025* - 5,666.00 tons → Biosolids Reused 2024 - 21,733.20 tons 2025* - 4,230.71 tons → Reduced called regarding wastewater odor by 8% Performance Measures Performance Measure 2022 2023 2024 Target Linear footage of 6” to 15” gravity 974949 813927 1.005M 1.12M mains cleaned Linear Feet of sanitary sewer mains 18368 5630 0 17000 replaced or rehabilitated per year Number of bypass events over 8 4 1 0 0 hours without secondary treatment Number of occurrences resulting in 20 4 76 0 Notice of Violation Response time to customer calls 0.995 0.98 0.9325 1 (percentage) Number of gallons of wastewater 6.6B 5.2B 4.075B N/A treated The number of system back-up calls N/A 210 212 N/A  Page 93 7/11/25 Power BI Desktop UTILITIES: WASTEWATER Goals → Rehabilitation of the Grant Jefferson and Shunga Pump States & Force Mains → Complete Plant modifications at North Topeka Wastewater Treatment Plant → Increase biosolids processing by 3% → Increase land application by 5% → 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  Page 94 7/11/25 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 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   101 - General Fund ($5,032,312) ($4,083,688) ($4,428,652) ($15,579,852) Misc. Non - Departmental ($2,181,061) ($1,337,748) ($1,004,281) ($12,915,852) Prisoner Care ($945,977) ($800,000) ($1,100,000) ($1,500,000) Social Service Grants ($546,708) ($752,379) ($752,500) ($590,000) Cemeteries ($222,535) ($295,000) ($295,000) ($294,000) Topeka Performance Center ($404,340) ($718,561) ($721,861) ($150,000) Franchise Fee Program ($100,000) ($180,000) ($130,010) ($130,000) Equipment & Improv Nondept $60,000 Non Departmental - Hotel ($691,691) ($425,000) Total ($5,032,312) ($4,083,688) ($4,428,652) ($15,579,852) Main Type 2023 Actuals 2024 Budget 2025 Budget 2026 Budget   Expenses ($5,032,312) ($4,083,688) ($4,428,652) ($15,579,852) Contractual ($4,377,750) ($4,258,551) ($6,241,949) ($15,474,852) Other Payments ($239,630) ($1,600,000) ($232,000) ($105,000) Personnel $1,774,863 $2,470,297 Capital Outlay ($101,392) $0 Commodities ($313,539) ($425,000) $0 Total ($5,032,312) ($4,083,688) ($4,428,652) ($15,579,852) Changes from 2026 Budget → See next page for itemized list of expenses for FY2026 → Vacancy Credit is no longer posted within this cost center; rather it is reflected in specific department budgets  Page 95 7/11/25 Power BI Desktop MISC. NON-DEPARTMENTAL Itemized List of 2026 Non-Departmental Expenses Below are list of material expenditures in the Misc. Non-Departmental Expense Budget: → Cemeteries: $294,000 → SNCO Prisoner Care: $1,500,000 → TPAC Contract: $150,000 → Social Service Grants with United Way Administration: $425,000 → PARS/Safe Streets: $45,750 → Kansas Children's Services: $60,000 → YWCA Northeast Kansas: $40,000 → Lineage Expense: $175,000 → IT Allocation for General Fund: $5,077,637 → Facilities Allocation for General Fund: $3,715,965 → Insurance Allocation for General Fund: $1,366,731 → League of Kansas Municipalities: $42,000 → GTP: $14,000 → Pocket Park Maintenance: $61,366 → Intelli-Time: $107,500 → ArtsConnect: $30,000 → NOTO: $50,000 → Downtown Topeka Redevelopment Grant: $150,000 → Lawson License: $530,000 → SAAS Fees: $697,894 → Eviction Defense Contract: $88,000 → Property Tax Rebate Program with CRC: $250,000 → Franchise Fees Rebate with CRC: $130,010 → CID Payments: $354,760  Page 96 7/11/25 FUNDS SUMMARY  Page 97 7/11/25 Power BI Desktop  Page 98 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  101 - General Fund $23,028,432 $23,028,432 $19,975,720 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $116,085,443 $114,928,383 $127,570,992 $132,985,265 Sales Tax $39,013,156 $39,894,883 $40,569,000 $41,710,350 Ad Valorem Tax $35,597,172 $36,296,391 $38,251,392 $43,779,757 Franchise Fees $15,228,457 $15,165,089 $14,331,161 $16,189,547 Miscellaneous $624,443 $557,428 $10,984,459 $8,130,349 PILOTS $7,930,388 $5,968,062 $5,937,664 $6,787,247 Fees For Service $4,359,686 $4,484,446 $4,426,854 $4,568,000 Investments from Interest $4,946,208 $3,859,768 $4,335,000 $2,900,000 Motor Vehicle $3,201,631 $3,487,228 $3,309,405 $3,657,389 Licenses & Permits $1,719,408 $1,854,731 $1,781,757 $1,829,164 Intergovernmental Revenue $1,447,474 $1,435,498 $1,492,050 $1,469,962 Fines $1,233,003 $1,158,708 $1,275,000 $1,190,000 Municipal Court $510,974 $488,155 $537,250 $478,500 Special Assessments $273,444 $277,996 $340,000 $295,000  Expenses ($116,007,107) ($118,403,646) ($127,570,984) ($132,985,265) Debt ($656,420) ($242,481) Other Payments ($10,994,307) ($3,793,149) ($232,100) ($105,100) Capital Outlay ($881,250) ($778,415) ($1,184,166) ($1,354,033) Commodities ($3,604,065) ($4,531,750) ($4,225,719) ($3,476,650) Contractual ($19,386,530) ($23,291,850) ($25,137,226) ($27,049,692) Personnel ($80,484,535) ($85,766,003) ($96,791,772) ($100,999,790) Total $78,336 ($3,475,264) $9 $0  Page 99 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  102 - Unassigned Reserve Fund $13,843,107 $4,484,552 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $11,706,274 $4,134,894 Miscellaneous $11,706,274 $4,134,894  Expenses ($1,998,061) ($15,374,383) ($6,500,000) Other Payments ($1,998,061) ($15,374,383) ($6,500,000) Total $11,706,274 $2,136,833 ($15,374,383) ($6,500,000) Notable Information → The City plans on using unassigned reserves to supplement the general fund operating budget for FY26.  Page 100 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  216 - Downtown Bus Improv Dist $60,972 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $178,715 $125,784 $184,920 $203,011 Special Assessments $178,666 $173,465 $184,920 $203,011 Miscellaneous $48 $0 Investments from Interest $0 ($47,681) $0  Expenses ($194,957) ($164,176) ($203,011) ($203,011) Contractual ($194,957) ($164,176) ($203,011) ($203,011) Total ($16,242) ($38,392) ($18,091) $0 Notable Information → No material changes in FY26 budget  Page 101 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  217 - Topeka Tourism Bid ($277) $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $369,551 $352,197 $384,333 $352,200 Special Assessments $369,551 $352,197 $384,333 $352,200  Expenses ($369,397) ($356,781) ($379,247) ($352,200) Contractual ($369,397) ($356,781) ($379,247) ($352,200) Total $154 ($4,584) $5,086 $0 Notable Information → No material changes in FY26 budget  Page 102 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  218 - Noto Business Improve District $14,600 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $12,650 $12,700 $15,000 $17,000 Special Assessments $13,050 $17,500 $15,000 $17,000 Investments from Interest ($400) ($4,800)  Expenses ($5,006) ($5,744) ($15,000) ($17,000) Contractual ($5,006) ($5,744) ($15,000) ($17,000) Total $7,644 $6,956 $0 $0 Notable Information → No material changes in FY26 budget  Page 103 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  227 - Court Technology Fund $239,730 $225,730 $730 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $26,332 $25,442 $25,000 $25,000 Municipal Court $26,332 $25,442 $25,000 $25,000  Expenses ($44,013) ($26,035) ($70,000) ($250,000) Contractual ($43,712) ($23,164) ($45,000) ($45,000) Commodities ($967) ($5,000) ($185,000) Capital Outlay ($302) ($1,904) ($20,000) ($20,000) Total ($17,681) ($593) ($45,000) ($225,000) Notable Information → The Court Technology Fund will partially pay for the Tyler Digi-Ticket System  Page 104 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  228 - Special Alcohol Program $225,883 $225,883 $225,883 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $723,737 $717,749 $746,025 $734,996 Intergovernmental Revenue $723,737 $717,749 $746,025 $734,996  Expenses ($567,661) ($695,927) ($746,025) ($734,996) Contractual ($567,661) ($695,927) ($746,025) ($734,996) Total $156,076 $21,822 $0 $0 Notable Information → No material changes in FY26 budget  Page 105 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  229 - Alcohol & Drug Safety $9,171 $25,428 $42,062 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $16,936 $10,976 $22,000 $22,000 Municipal Court $16,936 $10,976 $22,000 $22,000  Expenses ($115,786) ($9,275) ($5,743) ($5,166) Personnel ($111,532) ($5,772) $669 Contractual ($1,179) ($2,646) ($1,143) ($1,235) Commodities ($3,075) ($857) ($4,600) ($4,600) Total ($98,850) $1,701 $16,257 $16,834 Notable Information → No material changes in FY26 budget  Page 106 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  232 - Law Enforcement $1,583,390 $1,265,810 $903,333 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $459,915 $325,313 $189,000 $189,000 Municipal Court $20,439 $18,384 $20,000 $20,000 Miscellaneous $204,694 $94,511 $20,000 $20,000 Licenses & Permits $17,500 $15,000 $17,500 $17,500 Investments from Interest $102,309 $122,585 $36,500 $36,500 Intergovernmental Revenue $24,750 $563 $5,000 $5,000 Fines $90,223 $74,271 $90,000 $90,000  Expenses ($463,750) ($497,913) ($551,477) ($551,477) Debt ($26,614) $0 Contractual ($306,239) ($320,844) ($518,588) ($518,588) Commodities ($29,720) ($24,477) ($32,889) ($32,889) Capital Outlay ($101,176) ($152,592) $0 Total ($3,835) ($172,599) ($362,477) ($362,477) Notable Information → No material changes in FY26 budget  Page 107 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  236 - Special Liability $2,996,713 $2,472,923 $1,954,970 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $1,164,897 $1,253,948 $1,059,376 $1,121,832 PILOTS $4,220 $5,923 $3,000 $3,000 Motor Vehicle $85,626 $86,393 $79,229 $87,218 Investments from Interest $194,829 $194,519 $0 Ad Valorem Tax $880,221 $967,113 $977,147 $1,031,614  Expenses ($1,015,460) ($1,501,796) ($1,536,185) ($1,639,785) Personnel ($706,582) ($577,525) ($773,296) ($855,835) Contractual ($304,940) ($918,911) ($755,889) ($776,950) Commodities ($3,938) ($5,360) ($7,000) ($7,000) Total $149,436 ($247,849) ($476,809) ($517,953) Notable Information → No material changes in FY26 budget  Page 108 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  271 - Transient Guest Tax $57,244 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $2,347,597 $2,238,852 $2,972,974 $2,375,000 Transient Guest Tax $2,347,597 $2,238,852 $2,972,974 $2,375,000  Expenses ($2,347,597) ($2,233,723) ($2,018,469) ($2,375,000) Other Payments ($229,148) ($218,533) ($236,022) ($230,000) Contractual ($2,118,449) ($2,015,189) ($1,782,447) ($2,145,000) Total $0 $5,130 $954,505 $0 Notable Information → No material changes in FY26 budget  Page 109 7/11/25 Power BI Desktop 272 - TRANSIENT GUEST TAXES Soccer This fund accounts for revenues received from transient guest tax and pays towards improvements at Sunflower Soccer. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  272 - Tgt - Sunflower Soccer $702,779 $431,440 $617,479 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $478,031 $454,169 $602,920 $475,000 Transient Guest Tax $478,031 $454,169 $602,920 $475,000  Expenses ($283,313) ($282,880) ($294,254) ($288,961) Contractual ($283,313) ($282,880) ($294,254) ($288,961) Total $194,718 $171,289 $308,666 $186,039 Notable Information → No material changes in FY26 budget  Page 110 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  273 - Transient Guest Tax (New) $93,553 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $458,296 $437,067 $580,381 $475,000 Transient Guest Tax $458,296 $437,067 $580,381 $475,000  Expenses ($468,903) ($409,578) ($482,970) ($475,000) Contractual ($468,903) ($409,578) ($482,970) ($475,000) Total ($10,608) $27,488 $97,411 $0 Notable Information → This fund is building up a fund balance since Evel Knievel no longer receives TGT disbursements; the Governing Body opted to dedicate all future TGT revenue generation toward Evel Knievel to be used to build an ice rink at Evergy Plaza.  Page 111 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  275 - 0.5% Sales Tax (Jedo Proj) $21,116,143 $21,684,346 $23,826,450 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $19,898,235 $22,128,576 $19,716,324 $21,945,170 Sales Tax $19,142,062 $20,879,968 $19,716,324 $21,945,170 Investments from Interest $756,172 $1,248,609  Expenses ($18,964,469) ($14,157,767) ($21,754,806) ($22,502,811) Contractual ($18,964,179) ($14,157,767) ($21,753,806) ($22,501,811) Capital Outlay ($290) ($1,000) ($1,000) Total $933,766 $7,970,809 ($2,038,482) ($557,641) Notable Information → Project concepts that are beginning include: SW Huntoon St. - Gage Blvd. to Harrison St. and SW Topeka Blvd. -15th - 21st St. → The fund balance remains high due to delays in the 17th Street Project. Currently, no major projects funded by the Countywide Half-Cent Sales Tax are under construction, contributing to the continued growth of the fund balance  Page 112 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  276 - Federal Funds Exchange $610,948 $205,976 $320,976 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $1,738,080 $1,557,504 $1,600,000 $1,665,000 Investments from Interest $195,366 ($18,744) $15,000 Intergovernmental Revenue $1,542,714 $1,576,248 $1,600,000 $1,650,000  Expenses ($499,400) ($4,355,000) ($2,215,000) ($1,550,000) Other Payments ($499,400) ($4,355,000) ($2,215,000) ($1,550,000) Total $1,238,680 ($2,797,496) ($615,000) $115,000 Notable Information → Projects include annual bridge maintenance program, SW Fairlawn RD. - 28th St. to 23rd St., and SE Sardou Avenue over Union Pacific Railroad, and various improvements across multiple bridges  Page 113 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  286 - Retirement Reserve $5,596,341 $6,672,149 $3,068,207 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $2,177,006 $2,348,346 $1,930,000 $30,000 Investments from Interest $153,354 $213,880 $30,000 $30,000 Fees For Service $2,023,652 $2,134,465 $1,900,000 $0  Expenses ($1,492,940) ($1,137,818) ($1,127,170) ($3,633,742) Personnel ($1,475,346) ($1,120,287) ($1,110,000) ($1,633,742) Other Payments ($2,000,000) Contractual ($17,594) ($17,532) ($17,170) Total $684,066 $1,210,527 $802,830 ($3,603,742) Notable Information → The City will not transfer any revenue into this fund for 2026 since there is a large fund balance. Additionally, the City will transfer $2m from this fund into the Special Highway Fund for FY26.  Page 114 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  289 - Historic Asset Tourism $29,711 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Expenses ($12,930) ($29,711) Contractual ($12,930) ($29,711) Total ($12,930) ($29,711) Notable Information → No material changes in FY25 budget  Page 115 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  291 - Special Street Repair $2,331,580 $188,836 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $5,711,469 $5,634,311 $5,204,250 $7,503,130 Miscellaneous $28,769 $17,790 $25,000 $2,012,500 Investments from Interest $184,182 $47,862 $0 Intergovernmental Revenue $5,498,518 $5,568,660 $5,179,250 $5,490,630  Expenses ($6,165,267) ($6,891,912) ($8,274,449) ($7,781,698) Personnel ($3,257,167) ($3,876,875) ($4,554,304) ($4,740,172) Other Payments ($500,000) $0 Debt $0 Contractual ($1,449,995) ($1,948,317) ($2,148,045) ($1,389,426) Commodities ($758,158) ($1,066,720) ($1,572,100) ($1,652,100) Capital Outlay ($199,947) $0 Total ($453,798) ($1,257,600) ($3,070,199) ($278,568) Notable Information → The Special Highway Tax is projected to be over encumbered in 2026 due to flat revenue vs. rising commodity and personnel cost. There will be a $2m infusion from the Retirement Reserve into the Special Highway Fund.  Page 116 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  292 - Sales Tax Street Maint $39,812,281 $34,759,722 $27,738,979 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $20,811,318 $21,610,455 $20,511,907 $21,447,280 Sales Tax $19,506,578 $19,947,441 $20,481,907 $20,957,280 Miscellaneous $25,615 $27,587 $30,000 $40,000 Investments from Interest $1,278,930 $1,635,427 $450,000 Fees For Service $195 $0  Expenses ($17,440,245) ($18,491,826) ($28,124,454) ($28,468,024) Personnel ($291,039) ($201,512) ($624,744) ($798,924) Contractual ($16,965,940) ($18,015,589) ($27,209,710) ($27,319,100) Commodities ($183,266) ($274,726) ($270,000) ($330,000) Capital Outlay ($20,000) ($20,000) Total $3,371,073 $3,118,629 ($7,612,547) ($7,020,743) Notable Information → Projects the 50/50 Sidewalk Program, 2026 Pavement Management Program, 2026 Alley Repair Program, 2026 Curb and Gutter Program, and 2026 Street Lighting Program → Fund balances do not account for future project commitments that have not yet been formally allocated.  Page 117 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  299 - City Donations And Gifts $1,073,675 $1,073,675 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $249,800 $75,000 Miscellaneous $249,800 Investments from Interest $75,000  Expenses ($1,125) ($999,800) ($1,073,675) Other Payments ($999,800) ($1,073,675) Commodities ($1,125) Total $249,800 $73,875 ($999,800) ($1,073,675) Notable Information → No material changes in FY26 budget  Page 118 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  301 - Debt Service $18,490,145 $17,928,726 $12,926,820 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $22,275,286 $23,509,184 $19,316,996 $16,393,815 Special Assessments $3,317,495 $3,429,971 $3,230,000 $3,029,719 Sales Tax $217,894 $276,284 $144,000 $144,000 PILOTS $66,432 $93,208 $75,000 $85,000 Motor Vehicle $1,739,899 $1,373,935 $1,248,264 $988,470 Miscellaneous $1,977,346 $1,560,208 $240,000 $0 Investments from Interest $646,589 $848,246 $125,000 $175,000 Intergovernmental Revenue $413,881 $646,923 $250,000 $250,000 Ad Valorem Tax $13,895,751 $15,280,409 $14,004,732 $11,721,626  Expenses ($20,558,785) ($20,232,030) ($21,611,803) ($21,395,721) Debt ($20,343,399) ($20,028,400) ($21,386,803) ($21,129,721) Contractual ($215,385) ($203,630) ($225,000) ($266,000) Total $1,716,501 $3,277,154 ($2,294,807) ($5,001,906) Notable Information → Debt Service Fund Mill Levy is planned to be 7.717. It was lowered in order to spent down the past built up fund balance.  Page 119 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  402 - Tif - Sherwood Crossing $0 $0 $0 403 - Tif - Wheatfield $0 $0 $0 405 - South Topeka Tif $0 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $693,518 $1,017,879 $901,000 $1,065,000 Ad Valorem Tax $693,518 $1,017,879 $901,000 $1,065,000  Expenses ($424,117) ($967,699) ($901,000) ($1,065,000) Other Payments ($2,200) ($2,527) ($251,000) ($5,000) Contractual ($421,917) ($965,172) ($650,000) ($1,060,000) Total $269,401 $50,180 ($0) $0 Notable Information → No material changes in FY26 budget  Page 120 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  294 - Cid - Holliday Square $0 $0 $0 295 - Cid - 12Th & Wanamaker $0 $0 $0 296 - Cid - Cyrus Hotel $0 $0 $0 297 - Cid - Se 29Th $0 $0 $0 298 - Wheatfield Fund $0 $0 $0 400 - Economic Development $0 $0 $0 401 - Sherwood Cid $0 $0 $0 404 - Cid - Downtown Ramada Inn $0 $0 $0 406 - Cid - South Topeka $0 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $1,549,377 $1,626,964 $1,615,321 $1,700,000 Sales Tax $1,549,377 $1,626,964 $1,615,321 $1,700,000  Expenses ($1,696,219) ($1,649,173) ($1,619,832) ($1,700,000) Contractual ($1,696,219) ($1,649,173) ($1,619,832) ($1,700,000) Total ($146,841) ($22,210) ($4,511) $0 Notable Information → No material changes in FY26 budget  Page 121 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  407 - Eastgate #4 Rhid $0 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $50,000 $50,000 Ad Valorem Tax $50,000 $50,000  Expenses ($50,000) ($50,000) Other Payments ($50,000) ($50,000) Total $0 $0 Notable Information → No material changes in FY26 budget  Page 122 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  500 - Metro Trans Authority $0 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $5,983,690 $6,532,718 $6,658,710 $6,993,044 PILOTS $26,027 $36,528 $25,000 $37,000 Motor Vehicle $528,836 $532,848 $514,923 $538,235 Ad Valorem Tax $5,428,826 $5,963,342 $6,118,787 $6,417,809  Expenses ($5,983,690) ($6,532,718) ($6,658,710) ($6,993,044) Contractual ($5,983,690) ($6,532,718) ($6,658,710) ($6,993,044) Total $0 $0 $0 $0 Notable Information → Topeka Metro is keeping their mill levy flat @ 4.20.  Page 123 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  601 - Public Parking $1,057,079 $878,561 $467,290 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $3,662,896 $2,505,021 $2,461,570 $2,746,010 Miscellaneous $1,200,560 $21,806 $14,000 $14,000 Investments from Interest $91,702 $54,197 $0 Fines $194,980 $194,524 $225,000 $225,000 Fees For Service $2,175,655 $2,234,494 $2,222,570 $2,507,010  Expenses ($3,360,066) ($3,449,216) ($3,462,690) ($3,157,281) Personnel ($690,765) ($658,612) ($657,808) ($819,733) Other Payments ($659,196) ($612,095) ($659,196) Debt ($192,212) ($921,842) ($620,602) ($622,463) Contractual ($1,695,445) ($1,164,633) ($1,401,551) ($1,585,917) Commodities ($24,303) ($101,669) ($39,233) ($44,869) Capital Outlay ($98,144) $9,635 ($84,300) ($84,300) Total $302,830 ($944,194) ($1,001,120) ($411,271) Notable Information → No material changes in FY26 budget  Page 124 7/11/25 Power BI Desktop 613 - INFORMATION TECHNOLOGY The information technology needs of the City are funded through this internal service fund. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  613 - Information Technology ($793,456) ($396,545) ($46,481) Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $4,134,913 $5,970,956 $6,957,278 $7,281,070 Miscellaneous $568 $225 $0 Franchise Fees $34,552 $34,352 $34,351 $34,351 Fees For Service $4,099,793 $5,936,379 $6,922,927 $7,246,719  Expenses ($5,037,524) ($7,666,532) ($6,702,768) ($6,931,006) Personnel ($2,047,283) ($3,653,979) ($3,127,063) ($3,352,285) Other Payments ($3,421) ($3,135) $0 Debt ($762,894) ($995,467) Contractual ($2,154,383) ($2,984,201) ($3,499,645) ($3,386,919) Commodities ($22,641) ($28,902) ($76,060) ($6,802) Capital Outlay ($46,902) ($848) ($185,000) Total ($902,611) ($1,695,576) $254,510 $350,064 Notable Information → No material changes in FY26 budget  Page 125 7/11/25 Power BI Desktop 614 - FLEET FUND The Fleet fund pays for maintenance and repair of all City vehicles. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  614 - Fleet Management $2,223,037 $2,103,359 $2,661,265 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $2,554,209 $2,905,620 $3,039,000 $2,868,541 Miscellaneous $216,163 $14,824 $5,000 Fees For Service $2,338,046 $2,890,796 $3,039,000 $2,863,541  Expenses ($2,401,915) ($2,597,423) ($3,664,128) ($2,310,635) Personnel ($1,728,970) ($1,713,009) ($2,001,726) ($2,049,815) Other Payments ($228,015) $2,333 Debt ($1,948) ($1,863) Contractual ($460,643) ($623,862) ($670,058) ($177,977) Commodities ($57,012) ($80,090) ($92,344) ($82,844) Capital Outlay $74,672 ($180,932) ($900,000) Total $152,295 $308,198 ($625,128) $557,906 Notable Information → No material changes in FY26 budget  Page 126 7/11/25 Power BI Desktop 615 - FACILITIES FUND The Facilities fund pays for all maintenance of facilities throughout the City of Topeka. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  615 - Facilities Operations ($845,336) ($158,519) $343,835 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $1,440,838 $3,878,840 $3,520,000 $4,058,042 Miscellaneous $11,821 $10,249 $2,500 Fees For Service $1,429,017 $3,868,591 $3,520,000 $4,055,542  Expenses ($3,013,444) ($3,541,047) ($3,509,272) ($3,555,688) Personnel ($1,059,970) ($720,139) ($1,083,858) ($1,141,710) Other Payments $42,300 $50,442 $39,500 ($500) Contractual ($1,897,459) ($2,836,947) ($2,385,414) ($2,362,478) Commodities ($138,740) ($130,051) ($79,500) ($51,000) Capital Outlay $40,425 $95,648 $0 Total ($1,572,606) $337,792 $10,728 $502,354 Notable Information → No material changes in FY26 budget  Page 127 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  621 - Water Utility $17,105,007 $15,721,730 $14,054,172 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $55,141,766 $55,416,036 $55,145,100 $60,613,500 Miscellaneous $6,959,914 $1,738,168 $1,242,600 $1,299,700 Investments from Interest $1,557,111 $2,649,815 $625,500 $677,600 Fees For Service $46,624,741 $51,028,053 $53,277,000 $58,636,200  Expenses ($42,482,561) ($52,640,306) ($56,528,377) ($62,286,091) Personnel ($8,226,252) ($8,633,373) ($11,604,432) ($11,616,350) Other Payments ($1,799,157) ($7,395,579) ($8,007,100) ($11,427,100) Debt ($11,307,789) ($12,415,223) ($13,592,479) ($13,386,169) Contractual ($11,595,693) ($12,280,539) ($12,816,876) ($14,107,235) Commodities ($9,553,671) ($11,915,592) ($10,107,490) ($11,349,237) Capital Outlay ($400,000) ($400,000) Total $12,659,206 $2,775,731 ($1,383,277) ($1,672,591) Notable Information → No material changes in FY26 budget  Page 128 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  623 - Stormwater Utility $5,995,850 $4,575,626 $4,038,213 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $11,876,617 $12,870,716 $11,307,000 $12,096,200 Miscellaneous $553,719 $430,282 $55,200 Investments from Interest $807,955 $934,750 $116,000 $162,800 Fees For Service $10,514,944 $11,505,685 $11,191,000 $11,878,200  Expenses ($10,072,443) ($13,180,039) ($12,727,224) ($12,633,611) Personnel ($1,719,117) ($1,660,645) ($2,453,056) ($2,346,060) Other Payments ($3,000,000) ($6,165,000) ($4,786,200) ($3,904,300) Debt ($1,910,144) ($2,492,533) ($2,567,519) ($2,586,555) Contractual ($3,132,486) ($2,490,720) ($2,361,487) ($2,916,533) Commodities ($310,696) ($370,277) ($258,961) ($380,163) Capital Outlay ($865) ($300,000) ($500,000) Total $1,804,175 ($309,323) ($1,420,224) ($537,411) Notable Information → No material changes in FY26 budget  Page 129 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  625 - Wastewater Fund $20,147,185 $20,744,099 $19,752,344 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $39,469,335 $42,824,063 $41,708,225 $44,400,900 Special Assessments $72,884 $76,743 $65,000 Miscellaneous $1,900,403 $193,269 $4,300 $4,300 Licenses & Permits $70,232 $125,076 $70,000 Investments from Interest $2,355,543 $4,078,178 $540,000 $493,500 Fees For Service $35,070,272 $38,350,797 $41,028,925 $43,903,100  Expenses ($41,706,640) ($53,521,430) ($41,111,311) ($45,392,654) Personnel ($5,262,039) ($5,573,408) ($6,959,798) ($7,131,334) Other Payments ($18,443,849) ($24,081,180) ($7,864,110) ($8,696,000) Debt ($3,351,089) ($10,558,525) ($11,724,199) ($13,892,026) Contractual ($12,591,439) ($12,100,588) ($11,673,653) ($12,908,950) Commodities ($2,137,414) ($2,393,501) ($2,539,551) ($2,464,344) Capital Outlay $79,189 $1,185,772 ($350,000) ($300,000) Total ($2,237,305) ($10,697,366) $596,914 ($991,754) Notable Information → No material changes in FY26 budget  Page 130 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  640 - Property & Vehicle Insurance $799,625 $162,280 $331,032 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $2,793,262 $2,780,224 $3,000,000 $4,070,252 Miscellaneous $55,801 $62,364 $0 Investments from Interest $51,760 ($9,586) $0 Fees For Service $2,685,700 $2,727,446 $3,000,000 $4,070,252  Expenses ($2,724,191) ($3,222,675) ($2,939,841) ($3,901,500) Contractual ($2,722,617) ($3,220,259) ($2,939,841) ($3,876,500) Commodities ($1,574) ($2,416) ($25,000) Total $69,071 ($442,451) $60,159 $168,752 Notable Information → No material changes in FY26 budget  Page 131 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  641 - Workers Comp Self Ins $13,366,552 $14,968,591 $11,308,791 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $3,679,364 $3,830,732 $3,146,224 $200,000 Miscellaneous $103,191 $11,220 $0 Investments from Interest $687,076 $777,354 $200,000 Fees For Service $2,889,096 $3,042,158 $3,146,224 $0  Expenses ($2,637,560) ($1,532,629) ($2,434,217) ($3,859,800) Personnel ($380,569) ($220,496) ($289,194) $200 Other Payments ($1,750,000) Contractual ($2,254,451) ($1,310,504) ($2,140,023) ($2,105,000) Commodities ($2,539) ($1,629) ($5,000) ($5,000) Total $1,041,804 $2,298,103 $712,007 ($3,659,800) Notable Information → Due to a built-up fund balance from prior years, no additional revenues will be transferred into this fund. Additionally, there will be a transfers of $1,750,000 from the Workers Comp Fund into the Health Insurance Fund for 2026.  Page 132 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  642 - Group Health Insurance $3,650,875 $44,325 $1,029,418 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $13,387,101 $15,574,715 $16,146,000 $22,179,007 Miscellaneous $9,315 $10,942 $5,000 $2,230,000 Investments from Interest $308,006 $170,001 $0 Fees For Service $13,069,780 $15,393,771 $16,141,000 $19,949,007  Expenses ($15,070,873) ($17,258,753) ($17,657,459) ($22,296,882) Personnel ($293,695) ($201,508) ($250,788) $200 Contractual ($14,773,488) ($17,053,962) ($17,402,771) ($22,293,282) Commodities ($3,689) ($3,283) ($3,900) ($3,800) Total ($1,683,772) ($1,684,038) ($1,511,459) ($117,876) Notable Information → Health Insurance increases expected to be 16% for this budget cycle. There will be a $2.2m infusion via transfers from the Workers Comp Fund and Risk Reserve Fund.  Page 133 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  643 - Risk Management Reserve $450,419 $450,419 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $24,387 $28,026 $15,000 Special Assessments $2,500 $0 Investments from Interest $24,387 $25,526 $15,000  Expenses ($875) ($2,000) ($467,000) Other Payments ($467,000) Contractual ($875) ($2,000) $0 Total $24,387 $27,151 ($2,000) ($452,000) Notable Information → The remaining fund balance will be transferred into the health insurance fund in FY26.  Page 134 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  644 - Unemployment Comp $519,484 $603,737 $527,737 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $102,556 $111,487 $81,565 $5,000 Investments from Interest $24,727 $30,096 $5,000 Fees For Service $77,829 $81,391 $81,565 $0  Expenses ($21,993) ($22,071) ($81,442) ($81,000) Contractual ($21,993) ($22,071) ($81,442) ($81,000) Total $80,563 $89,417 $123 ($76,000) Notable Information → Due to a built-up fund balance from prior years, no additional revenues will be transferred into this fund for FY26.  Page 135 7/11/25 Power BI Desktop 700- HUD Grants The 700 Fund serves all of The City of Topeka HUD Grants, which includes: CDBG, HOME, HESG, Planning Grant, Shelter Plus Care, and the EECBG grant. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  700 - Hud Grants $398,076 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $5,960,461 $5,673,569 $4,350,000 $4,350,000 Miscellaneous $20,836 $38,583 $0 Intergovernmental Revenue $5,939,625 $5,634,985 $4,350,000 $4,350,000  Expenses ($5,877,614) ($5,781,079) ($3,850,493) ($3,854,820) Personnel ($1,030,764) ($900,026) ($1,065,279) ($1,063,112) Contractual ($4,842,712) ($4,877,881) ($2,780,714) ($2,786,708) Commodities ($4,138) ($3,173) ($4,500) ($5,000) Total $82,847 ($107,511) $499,507 $495,180 Notable Information → No material changes in FY26 budget  Page 136 7/11/25 Power BI Desktop 710 - Other Grants The 710 fund includes any Non-Federal Grants, which include: FHLB grant, Impact Avenues grant, and the KDADS grant. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  710 - Other Grants ($724,635) $0 $0 710 - Other Grants $0 $0 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $1,218,958 $1,353,025 $1,087,145 $1,087,145 Miscellaneous ($30,822) $153,551 $0 Intergovernmental Revenue $1,249,780 $1,199,474 $1,087,145 $1,087,145  Expenses ($1,195,522) ($2,113,916) ($1,071,802) ($989,691) Personnel ($366,293) ($376,297) ($457,758) ($376,365) Contractual ($795,468) ($1,232,195) ($613,244) ($612,527) Commodities ($33,762) ($100,535) ($800) ($800) Capital Outlay ($404,889) Total $23,436 ($760,891) $15,343 $97,454 Notable Information → No material changes in FY26 budget  Page 137 7/11/25 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 Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  730 - Opioid Settlement Fund $823,946 $823,946 $0 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $369,621 $438,941 Investments from Interest $21,958 $51,776 Intergovernmental Revenue $347,664 $387,165  Expenses ($6,600) ($6,600) ($362,546) ($834,441) Contractual ($6,600) ($6,600) ($362,546) ($834,441) Total $363,021 $432,341 ($362,546) ($834,441) Notable Information → No material changes in FY26 budget  Page 138 7/11/25 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. This figure also includes the Land Bank. Fund Balance Fund Search 2024 Ending Projected 2025 Projected 2026 Balance Ending Balance Ending Balance  740 - Economic Development Fund $1,021,537 $1,021,537 $121,537 Fund Revenues and Expenses Main Type 2023 Actuals 2024 Actuals 2025 Budget 2026 Budget   Revenues $500,000 $27,442 Miscellaneous $500,000 Intergovernmental Revenue $27,442  Expenses ($500,000) ($44,260) ($538,356) ($900,000) Other Payments ($500,000) Contractual ($2,200) ($538,356) ($900,000) Capital Outlay ($42,060) Total $0 ($16,818) ($538,356) ($900,000) Notable Information → No material changes in FY26 budget  Page 139 7/11/25 APPENDIX  Page 140 7/11/25 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 141 7/11/25 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 142 7/11/25 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 143 7/11/25 Power BI Desktop DEBT SCHEDULES General Obligation Debt Service Schedule: Debt Service Fund 301 Year Principal Interest Total Balance  2026 $14,839,934.85 $2,910,196.50 $17,750,131.35 $99,476,964.99 2027 $13,734,633.47 $2,405,448.37 $16,140,081.84 $85,098,627.98 2028 $12,893,834.15 $2,017,002.15 $14,910,836.30 $71,524,174.94 2029 $12,231,939.04 $1,740,655.07 $13,972,594.11 $58,573,750.25 2030 $12,230,960.98 $1,489,056.93 $13,720,017.91 $45,604,874.05 2031 $9,863,281.44 $1,235,768.10 $11,099,049.54 $35,235,899.44 2032 $7,654,094.08 $1,001,947.82 $8,656,041.90 $27,199,916.84 2033 $6,825,422.82 $802,870.50 $7,628,293.32 $19,827,993.28 2034 $5,296,751.55 $619,680.76 $5,916,432.31 $13,993,413.53 2035 $3,818,847.86 $477,020.74 $4,295,868.60 $9,779,824.82 2036 $3,390,000.00 $361,400.00 $3,751,400.00 $6,149,050.00 2037 $2,740,000.00 $250,650.00 $2,990,650.00 $3,785,000.00 2038 $1,410,000.00 $151,400.00 $1,561,400.00 $2,375,000.00 2039 $1,235,000.00 $95,000.00 $1,330,000.00 $1,140,000.00 2040 $250,000.00 $45,600.00 $295,600.00 $890,000.00 2041 $260,000.00 $35,600.00 $295,600.00 $630,000.00 2042 $270,000.00 $25,200.00 $295,200.00 $360,000.00 2043 $280,000.00 $14,400.00 $294,400.00 $80,000.00 2044 $80,000.00 $3,200.00 $83,200.00 $0.00 2045 $0.00 $0.00 $0.00 $0.00  Page 144 7/11/25 Power BI Desktop DEBT SCHEDULES Utilities Debt Service Schedule: Water Fund 621 Year Principal Interest Total Balance 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 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 145 7/11/25 Power BI Desktop DEBT SCHEDULES Combined Utilities Debt: Revenue Bond Amortization Schedule Continued Year Principal Interest Total D/S Balance  2026 17,087,827.20 12,598,692.40 29,686,519.60 369,704,074.80 2027 17,202,123.10 11,982,446.50 29,184,569.60 352,501,951.70 2028 17,281,877.07 11,388,780.03 28,670,657.10 335,220,074.63 2029 15,042,099.99 10,798,394.61 25,840,494.60 320,177,974.64 2030 15,117,802.98 10,298,229.14 25,416,032.12 305,060,171.66 2031 15,443,997.45 9,882,934.65 25,326,932.10 289,616,174.21 2032 14,845,695.04 9,361,999.56 24,207,694.60 274,770,479.17 2033 15,312,907.73 8,874,105.61 24,187,013.34 259,457,571.44 2034 13,840,647.75 8,437,064.33 22,277,712.08 245,616,923.69 2035 13,928,927.58 8,006,173.24 21,935,100.82 231,687,996.11 2036 13,532,760.05 7,573,273.27 21,106,033.32 218,155,236.06 2037 13,757,158.29 7,153,707.53 20,910,865.82 204,398,077.77 2038 13,912,135.72 6,747,421.34 20,659,557.06 190,485,942.05 2039 14,232,706.11 6,331,563.47 20,564,269.58 176,253,235.94 2040 14,673,883.52 5,904,018.52 20,577,902.04 161,579,352.42 2041 14,330,682.35 5,457,373.45 19,788,055.80 147,248,670.07 2042 14,738,117.37 4,999,750.93 19,737,868.30 132,510,552.70 2043 15,211,203.68 4,523,168.38 19,734,372.06 117,299,349.02 2044 15,709,956.74 4,029,941.58 19,739,898.32 101,589,392.28 2045 15,529,392.28 3,518,196.02 19,047,588.30 86,060,000.00 2046 14,730,000.00 3,024,561.26 17,754,561.26 71,330,000.00 2047 13,995,000.00 2,536,362.52 16,531,362.52 57,335,000.00 2048 13,520,000.00 2,067,500.00 15,587,500.00 43,815,000.00 2049 11,385,000.00 1,608,512.50 12,993,512.50 32,430,000.00 2050 10,590,000.00 1,236,550.00 11,826,550.00 21,840,000.00 2051 7,905,000.00 886,425.00 8,791,425.00 13,935,000.00 2052 6,155,000.00 582,400.00 6,737,400.00 7,780,000.00 2053 6,415,000.00 323,962.50 6,738,962.50 1,365,000.00 2054 1,365,000.00 54,600.00 1,419,600.00 0.00 Total 386,791,902.00 170,188,108.34 556,980,010.34 4,769,223,200.36  Page 146 7/11/25 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 147 7/11/25 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 148 7/11/25 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 149 7/11/25 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 150 7/11/25 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 151 7/11/25 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 152 7/11/25 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 153 7/11/25 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 154 7/11/25 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 155 7/11/25 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 156 7/11/25 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 157 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Development Services After hours Inspection Outside working hours - Time and a half $50.00 $150.00 Does not cover our running cost After hours Inspection-Holiday Holiday - Double time $100.00 $300.00 Does not cover our running cost Annual access lift certificate Per Unit $20.00 No Change Annual dumbwaiter certificate Per Unit $20.00 No Change Annual escalator certificate Per Unit $35.00 No Change Annual freight elevator certificate Per Unit $50.00 No Change Annual passenger elevator certificate Per Unit $50.00 No Change Change of Address Failure to notify Development Services Director $10.00 $30.00 Matches returned check fee Change of Designated Master $50.00 No Change CMB Inspection Cereal Malt Beverage $50.00 $55.00 For work not done under a duly issued building Commercial Trade Permit permit for projects up to $200,000. $100.00 No Change For work not done under a duly issued building permit for projects from $200,000-$500,000. $500.00 No Change For work not done under a duly issued building permit for projects exceeding $500,000. $1,000.00 No Change Compliance Letter Fee $100.00 No Change Condensing Unit replacement Permit Self-Inspected by Licensed Mechanical Contractor $20.00 $50.00 Matches other Permit fees Dance Hall Inspection $50.00 No Change Duplicate License $10.00 No Change Electrical Service Clearance (Evergy) No Permit $50.00 $55.00 Inflation Exam application $50.00 $120.00 Out dated. Average exam costs are $115 Exam Re-Test $20.00 $120.00 Expedited CMB Inspection Less than 24 hours notice $100.00 No Change Homeowner Trade Permit $50.00 $55.00 Inflation 10% Inactive Master or Journeyman $30.00 $33.00 Inflation 10% Fee in addition to required permit fee if it is determined work was done without a valid Investigation Inspection permit. $50.00 $55.00 Inflation 10% Registration fee for individuals holding trade licenses issued by another jurisdiction which has license requirements which comply with the Journeyman Registration provisions of TMC 5.63.081 $50.00 $55.00 Inflation 10% 25% of License Renewal Late Fees - Apprentice License 25% Fee 50% of License Renewal Late Fees - Apprentice License 50% Fee 25% of License Renewal Late Fees - Contractor License 25% Fee  Page 158 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Development 50% of License Renewal Services Late Fees - Contractor License 50% Fee 25% of License Renewal Late Fees - General Contractor G1 License 25% Fee 50% of License Renewal Late Fees - General Contractor G1 License 50% Fee 25% of License Renewal Late Fees - General Contractor G2 License 25% Fee 50% of License Renewal Late Fees - General Contractor G2 License 50% Fee 25% of License Renewal Late Fees - Journeyman License 25% Fee 50% of License Renewal Late Fees - Journeyman License 50% Fee 25% of License Renewal Late Fees - Master License 25% Fee 50% of License Renewal Late Fees - Master License 50% Fee 25% of License Renewal Late Fees - Renewal License 25% Fee 50% of License Renewal Late Fees - Renewal License 50% Fee Registration fee for individuals holding trade licenses issued by another jurisdiction which has license requirements which comply with the Master Registration provisions of TMC 5.63.080 $100.00 $110.00 Inflation 10% $40.00 per park plus $2.00 per unit. Maximum fee Mobile Home Park License limited to $240.00 No Change New Apprentice Registration $65.00 $75.00 Inflation 10% New Backflow Tester License $100.00 $110.00 Inflation 10% New Class B License for Technical activities $250.00 $275.00 Inflation 10% New Commercial contractor type I 3 Stories or less $500.00 $550.00 Inflation 10% New Commercial contractor type II Unlimited $900.00 $990.00 Inflation 10% New Concrete Contractor $300.00 $330.00 Inflation 10% New Demolition Contractor $300.00 $330.00 Inflation 10% New Elevator Contractor $300.00 $330.00 Inflation 10% New Excavation Contractor $300.00 $330.00 Inflation 10% New Fire Alarm contractor $300.00 $330.00 Inflation 10% New Fire Sprinkler Contractor $300.00 $330.00 Inflation 10% New Framing Contractor $300.00 $330.00 Inflation 10% New Journeyman License $100.00 $110.00 Inflation 10% New Lawn Irrigation Contractor $500.00 $550.00 Inflation 10% New Master License $200.00 $220.00  Page 159 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Development Services New Residential Contractor One and Two Family $400.00 $440.00 New Roofing Contractor $300.00 $330.00 Inflation 10% New Solid Fuel Contractor $500.00 $550.00 Inflation 10% New Swimming Pool Contractor $500.00 $330.00 Inflation 10% New Trade Contractor MEP $500.00 $550.00 Inflation 10% New Water Softener Contractor $500.00 $550.00 Inflation 10% On-Site Consultation Free No Change On-site Consultation (Bid assist) $50.00 $55.00 Inflation 10% Reinspection Fee Per Hour $50.00 $55.00 Inflation 10% Re-Inspection Fee $50.00 $55.00 Inflation 10% Reinstatement Fee $30.00 $35.00 Inflation 10% Renewal Commercial contractor type I 3 Stories or less $400.00 $440.00 Inflation 10% Renewal Commercial contractor type II Unlimited $800.00 $880.00 Inflation 10% Renewal Apprentice Registration $40.00 $44.00 Inflation 10% Renewal Backflow Tester License $60.00 $66.00 Inflation 10% Renewal Class B License $400.00 No Change Renewal Concrete Contractor $200.00 $220.00 Inflation 10% Renewal Demolition Contractor $200.00 $220.00 Inflation 10% Renewal Elevator Contractor $200.00 $220.00 Inflation 10% Renewal Excavation Contractor $200.00 $220.00 Inflation 10% Renewal Fire Alarm Contractor $200.00 $220.00 Inflation 10% Renewal Fire Sprinkler Contractor $200.00 $220.00 Inflation 10% Renewal Framing Contractor $200.00 $220.00 Inflation 10% Renewal Journeyman License $60.00 $66.00 Inflation 10% Renewal Lawn Irrigation Contractor $300.00 $330.00 Inflation 10% Renewal Master License $150.00 $165.00 Inflation 10% Renewal Residential Contactor One and Two Family $150.00 $165.00 Inflation 10% Renewal Roofing Contractor $200.00 $220.00 Inflation 10% Renewal Solid Fuel Contractor $300.00 $330.00 Inflation 10% Renewal Swimming Pool Contractor $200.00 $220.00 Inflation 10% Renewal Trade Contractor Plumbing ,Mechanical or Electrical $400.00 $440.00 Inflation 10% Renewal Water Softener Contractor $300.00 $330.00 Inflation 10% For work not done under a duly issued building Residential Trade Permit permit. $50.00 $55.00 Inflation 10% ROW Excavation $10.00 $55.00 Matches other Permit fees Returned Check Fee $30.00 No Change Requested after 4:00 PM on the previous work Same Day Inspection day $50.00 $55.00 Inflation 10% Specified Time Inspection Inspection requested at a specified time. $50.00 $150.00 Causes disruption to schedules Fee for each permit and License to improve Technology Improvement Fee technology $3.00 $5.00 Inflation 10% Water Heater Replacement Permit Self-Inspected by Licensed Plumbing Contractor $20.00 $55.00 Matches other Permit fees  Page 160 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change GIS Maps 8 1/2 x 11 No Fee No Fee 11 x 17 (Aerials OR Contours) $2.00 $2.60 Resources are increasing (ink and paper) Aerials AND Contours $4.00 $5.20 Resources are increasing (ink and paper) Generic Map N/A $2.60 Resources are increasing (ink and paper) 18 x 24 (Aerials OR Contours) $4.00 $5.20 Resources are increasing (ink and paper) Aerials AND Contours $8.00 $10.40 Resources are increasing (ink and paper) Generic Map N/A $5.20 Resources are increasing (ink and paper) 24 x 24 (Aerials OR Contour) $6.00 $7.80 Resources are increasing (ink and paper) Aerials AND Contours $12.00 $15.60 Resources are increasing (ink and paper) Generic Map N/A $7.80 Resources are increasing (ink and paper) 24 x 36 (Aerials OR Contours) $6.00 $7.80 Resources are increasing (ink and paper) Aerials AND Contours $12.00 $15.60 Resources are increasing (ink and paper) Generic Map N/A $7.80 Resources are increasing (ink and paper) 36 x 36 (Aerials OR Contours) $9.00 $11.70 Resources are increasing (ink and paper) Aerials AND Contours $12.00 $20.80 Resources are increasing (ink and paper) Generic Map N/A $11.70 Resources are increasing (ink and paper) 36 x 48 (Aerials OR Contours) $12.00 $15.60 Resources are increasing (ink and paper) Aerials AND Contours $20.00 $26.00 Resources are increasing (ink and paper) Generic Map N/A $15.60 Resources are increasing (ink and paper) Department Fee Name Description Current Fee Proposed Fee Reason for change Municipal Court Dogs Running At Large $30.00 $60.00 Encourage community to license dogs Department Fee Name Description Current Fee Proposed Fee Reason for change per hour staff engineer time for plan review or project management *Utilities Department needs Actual hours at Engineering Developer Fee to agree charge this as well since it's a similar fee current labor rate Matches Utilities per hour for inspection time *Utilities Department needs to agree charge this as well Actual hours at Developer Fee since it's a similar fee current labor rate Matches Utilities Actual charges incurred by *Added after 3/3 Overweight Bridge Load Review consultants per hour staff time for pre-application review Actual hours at *Added after 3/4 Pre-Application Review and/or pre-application meeting time current labor rate  Page 161 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Made comparison to other agencies in different Police Per hour Research fee $25.00 No Change counties to determine proposed cost Local agency comparison, cost to revenue Copy of Auto Accident Report $5.00 $8.00 comparison of services DVD copy of Auto Accident Photos $25.00 $30.00 Cost to revenue comparison of services Local agency comparison, cost to revenue Copy of Criminal Report (first 5 pages) $2.00 $4.00 comparison of services per page past 5 pages $1.00 No Change Misc. list of costs for actual photographs (very uncommon) Copy of non-criminal documents (per page, Ex: CAD notes or grant documentation) $0.25 No Change Alarm company License (monitor only) $25.00 No Change Alarm company License (installation and monitor) $300.00 No Change Alarm company renewal fee (monitor only) $25.00 No Change Alarm company renewal fee (installation and monitor) $100.00 No Change Alarm company transfer fee (transfer license to new company) $10.00 No Change Local agency comparison, cost to revenue New Alarm Agent License/Merchant Guard $30.00 $40.00 comparison of services Local agency comparison, cost to revenue Renewal Alarm Agent/Merchant Guard $25.00 $30.00 comparison of services Increase recommended to incentivize businesses and home owners to try to find ways to reduce the number of reoccurring false alarms they have with their alarms. We want to ultimately reduce the amount of time needed for officers to respond to false alarms. We would still offer no fee for the first 2 false alarms as accidents happen. Many local agencies do a scale based on number of false alarms but that would be $50.00 very labor intensive so we are recommending False Alarm Fee (no fee for first 2 false alarms Residential/$100.00 one price for residential and one price for each calendar year) $25.00 Commercial commercial. $15.00 for up to 2 Finger Printing (unlimited number of fingerprint cards/$5.00 per Local agency comparison, cost to revenue cards) $10.00 additional card comparison of services  Page 162 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Local agency comparison, cost to revenue comparison of services (special note this was our original recommendation however recently at one of the budget council meetings some of the City Council members seemed to oppose the Police Pet license 1 year (spayed/neutered) $8.00 $10.00 idea of increasing animal control licenses) Local agency comparison, cost to revenue comparison of services, higher increase on unspayed/unneutered to incentivize citizens to spay/neuter their pets (special note this was our original recommendation however recently at one of the budget council meetings some of the City Council members seemed to oppose the Pet license 1 year (unspayed/unneutered) $20.00 $25.00 idea of increasing animal control licenses) Requesting to change the late fee calculation because many citizens are confused by the current language - this would make the process Late fee for late pet license renewals after 30 day easier and reduce the number of times we have grace period ($2.00 per month late) $2.00 $4.00 Flat Fee to refund late fee overpayment. Cost to revenue comparison of services, doesn't Replacement for lost pet tag $1.00 $2.00 happen very often Dangerous Dog $50.00 No Change  Page 163 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Residential accounts $50 Duplex $100 Brings deposit amounts closer to average Charged for a new account number establish in Apt/Condo $30 per unit monthly invoice amounts, better protects city's Utilities Service Deposit the billing system $25 - $300 Bus./Comm. $100-$600 interest. Charged when customer’s security deposit was Service Transfer Fee Deposit returned but payment history is unfavorable Double Standard Amount No Change Returned Payment Fee $30.00 No change Credit/Debit Card Charge TBD No Change E-Check Charge TBD No Change Late Payment Fee TBD Account for increased costs in fuel, labor, Delinquent (disconnect) Fee $32.00 $35.00 equipment maintenance and insurance Account for increased costs in fuel, labor, Same Day Turn-on/Reconnection Fee $24.00 $35.00 equipment maintenance and insurance Enhance the penalty to discourage repeat Illegal Water Usage Fee $50.00 $75.00 offenders Tampering Fee $100.00 No Change Unauthorized Water Service Fee TBD No Change By quote, actual fee from city utility bill print vendor plus 15% administrative Utility Billing Insert and/or message fee fee No Change Based on updated labor rate and testing Meter Testing 5/8" & 1" meters $110.00 No Change practice. Based on updated labor rate and testing Meter Testing 11/2" & 2" meters $330.00 $335.00 practice. Based on updated labor rate and testing Meter Testing 3" and larger meters $195.00 $260.00 practice. Actual hrs at current overtime labor rate, 1 hour Non-Emergency After hours response minimum No Change Assessed when a meter is brought into the meter In addition to the listed price for testing on **Added after shop to be tested rather than being tested in the meter size. Allows for staff time to bring meter 3/3 Bench Testing Fee field. N/A $75.00 into shop and return to location. Mobile Home Park Meter Maintenance $30.00 $35.00 20% increase to account for increased costs Meter Deposit 1" meter hydrant $1,100.00 No Change Meter Deposit 3" hydrant meter $2,225.00 No Change  Page 164 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Allow for increase in costs of routine Utilities Monthly rental fee 1" disc hydrant meter $40.00 $60.00 maintenance Allow for increase in costs of routine Monthly rental fee 3" turbine hydrant meter $50.00 $100.00 maintenance **Updated After 3/3 Hydrant Meter Delinquent Account Fee $40.00 $50.00 Reduce delinquency rate, 20% increase $100.00 if not returned Annual Testing Fee Penalty w/in 10 days of notification No Change **Added after 3/3 Hydrant Meter Permit Administrative Fee Assessed on all new hydrant meter rental permits N/A $20.00 Account for staff time Parts & Materials: Cost +15%, Equipment: Current Equipment rate per maintenance management system, Labor: Actual hours at current labor rate, Excavation Permit: $13.00 (Inside City Excavations/Installation only), Engineering & Administrative Fee: 5% of Excavation Permit Increase is based on City Installation, Relocation & Maintenance Rates total cost Excavation Permit $60.00 Development Services. Actual hours at current Account for a portion of staff time spent Plan Review N/A labor rate reviewing developers plans. Water Main Tap Fee 2" and smaller $35.00 $65.00 Increased costs. Comp city average $696 Water Main Tap Fee - 3" and larger $180.00 $330.00 Increased costs. Comp city average $1,586 Inside City/Outside City Inside City/Outside City Fees have been the same dating back to at least Water System Fee - 1" $350/$613 $760/$1,330 2004 Fees have been the same dating back to at least Water System Fee - 1 1/2" $700/$1,225 $1,295/$2,266 2004 Fees have been the same dating back to at least Water System Fee - 2" $1,120/$1,960 $2,072/$3,626 2004 Fees have been the same dating back to at least Water System Fee - 3" $2,100/$3,675 $3,885/$6,779 2004 Fees have been the same dating back to at least Water System Fee - 4" $3,500/$6,125 $6,475/$11,331 2004 Fees have been the same dating back to at least Water System Fee - 6" $7,000/$12,250 $12,950/$22,663 2004 Fees have been the same dating back to at least Water System Fee - 8" $11,200/$19,600 $20,720/$36,260 2004 5/8" Meter and 1” Tap & Service $1,222.73 $1,410.00 Increased material costs 1” Meter and 1” Tap & Service $1,280.23 $1,490.00 Increased material costs 1 ½” Meter and 1 ½” Tap & Service $4,391.39 $5,515.00 Increased material costs  Page 165 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Utilities 2” Meter and 2” Tap & Service $4,793.47 $6,075.00 Increased material costs Engineering Division Construction Inspection Fee $49.55 $64.95 Increased labor costs Increased costs, Fee has been the same dating Sewer Tap or Connection Fee $200.00 $250.00 back to at least 2004 Inside City/Outside City Inside City/Outside City Fees have been the same dating back to at least Sewer System Fee - 5/8" $680/$1,190 $1,258/$2,202 2004 Fees have been the same dating back to at least Sewer System Fee - 1" $680/$1,190 $1,470/$2,573 2004 Fees have been the same dating back to at least Sewer System Fee - 1 1/2" $1,360/$2,380 $2,515/$4,401 2004 Fees have been the same dating back to at least Sewer System Fee - 2" $2,176/$3,808 $4,025/$7,044 2004 Fees have been the same dating back to at least Sewer System Fee - 3" $4,080/$7,140 $7,550/$13,213 2004 Fees have been the same dating back to at least Sewer System Fee - 4" $6,800/$11,900 $11,250/$19,688 2004 Fees have been the same dating back to at least Sewer System Fee - 6" $13,600/$23,800 $25,160/$44,030 2004 Fees have been the same dating back to at least Sewer System Fee - 8" $21,760/$38,080 $40,260/$70,455 2004 $0.002161 per mg/l per $0.003242 per mg/l per Increased chemical costs for treatment. Comp Biochemical Oxygen Demand (BODS) Inside 1,000 gallons 1,000 gallons Cities are 62-124% higher $0.003782 per mg/l per $0.005673 per mg/l per Increased chemical costs for treatment. Comp Biochemical Oxygen Demand (BODS) Outside 1,000 gallons 1,000 gallons Cities are 62-124% higher $0.001371 per mg/l per $0.0020570 per mg/l per Suspended Solids Inside 1,000 gallons 1,000 gallons Increased treatment costs $0.002399 per mg/l per $0.0035990 per mg/l per Suspended Solids Outside 1,000 gallons 1,000 gallons Increased treatment costs Septic Disposal $40.25 per 1,000 gallons $59.40 per 1,000 gallons Increased treatment costs Hauled Waste Tipping Fee $15.00 per 1,000 gallons $25.00 per 1,000 gallons Increased treatment costs Grease Disposal $80.00 per 1,000 gallons No Change Septic Industrial Waste $100.00 per 1,000 gallons No Change Jetting (JOTJ ) $40.25 per 1,000 gallons $59.40 per 1,000 gallons Increased treatment costs Bulk Water $0.25 per 50 gallons $0.50 per 50 gallons Increased treatment costs $300.00 per 16-20 ton Lime Residual Hauling truck load No Change Septic Hauler Permit $150 / 3 years + $20/truck No Change Current Labor Rate $55.00/hr $75.00/hr Increased labor costs  Page 166 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Property Maintenance 2 x 4's $6/each Actual incurred charges Admin Penalty Fee $100.00 no change set per ordinance Admin Penalty Fee $200.00 no change set per ordinance Administrative Fee $140.00 no change set per ordinance Blast Media Glass $12.00/per bag Actual incurred charges Blast Media Soda $15.00/per bag Actual incurred charges Actual costs of contractor to complete Demolition demolition Demolition Administrative Fee $140.00 no change set per ordinance Dumpster Fee $85.00 minimum no change this is our cost Fuel $4.00/gallon Actual incurred charges Hand Labor $25.00/per hour per person Hardware & Paint Actual incurred charges Loader Fee $50.00/per hour No Change Mileage $0.55/per mile Actual incurred charges Orange Fencing $3.50/per ft Actual incurred charges OSB $28.03/per sheet Actual incurred charges Plywood $30.00/per sheet Actual incurred charges T-Posts $7.00/each Actual incurred charges $2.00/each without Tires rims Actual incurred charges Tires $5.00/each with rims Actual incurred charges Truck Time $50.00/per hour Actual incurred charges Cut Fee (Weeds) Varies Actual cost of contractor Failure to Register Vacant Property Penalty $250/ per ordinance No Change Black/White Copies 0.25/per page No Change Color Copies $1.00/ per page No Change Research $15.00/per hour No Change  Page 167 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Regulated by the KSA 41-101; License Period Runs in conjunction with State License; Clerks Office Alcoholic Liquor Distributor $2000 /2yrs No change Occupational Tax not a License Fee Term Set by Annual Franchise Ordinance Article Ambulance Business $25/yr No change XI Expires Dec 31 Term Set by Annual Franchise Ordinance Article Ambulance Vehicle $275 /yr No change XI Expires Dec 31 Amusement Park $20/day; $80/wk; $150/yr No change REPEALED Ordinance 20299 Annual Year-to-date; limits set by KSA 50-1019 & Auctioneer $2 / Day $20 /yr No change KSA 50-1023 <6-$50; 6/7-$70; 8 or more- Change to Vehicle Annual Expiration Sept 10; Based on Vehicle Automobile Bus $100 for Hire, see below Seating Capacity $2/day; $5/wk; $10/mo; Bill Poster $25/yr No change REPEALED 2021 Ordinance 20299 Occupational Tax not a License Fee; $200 to City; Cereal Malt Beverage-General Retailer On-Premise $225/yr No change $25 to State; Expires Dec 31; Require Inspections Occupational Tax not a License Fee; $50 to City; $25 to State; 3.2% Beer; Expires June 30; Cereal Malt Beverage-Limited Retailer Off-Premise $75/yr No change Requires Inspections Cleaners & Dry Cleaners $20 /yr No change Year-to-Date Issue Dance Hall-Beer $160/yr No change REPEALED 2021 Ordinance 20299 Dance Hall-Hall $80/yr No change REPEALED 2021 Ordinance 20299 Dance Hall-Non Profit $8/yr No change REPEALED 2021 Ordinance 20299 Dance Hall-Regular $50/yr No change REPEALED 2021 Ordinance 20299 City Manager has Admin Authority to Set Fee Domestic Partnership Registry $50 One-Time Fee No change 2.50.040(b); NO FEE to cancel 2018 Ord 20112 for Sale June 29 - July 4; Discharge July 3-4; 2004 Ord 18294 for fee Fireworks Stand $280.00 No change increase Flea Market Promoter $100/yr No change Expires Dec 31 REPEALED 2021 Ordinance 20299 Regulated by Funeral Escort Service $80 initial/$40 renew No change KSA 8-2010 $75/60 days; additional 45 60 Day License; One-Time 45 Day Renewal Going out of Business days $120 No change Allowed Haunted House $105.00 No change REPEALED 2021 Ordinance 20299 Jan 1-Dec 13; Not Valid during Special Events; Mobile Food Service Unit $300 /yr No change Fire Inspection Requirement Pawnbroker $140 /yr No change Expires Dec 31  Page 168 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change In 2016 Ord 20039 Peddlers, Solicitors & Itinerant Merchants (Transient Merchants & Sidewalk Vendor) Regulations & Fees were Clerks Office Peddlers $250 /yr No change changed. Precious Metal Dealer $35 /yr No change Expires July 1 Regulated by KSA 41-2601; Occupational Tax not a License Fee; Runs inconjunction with State Private Club/Drinking Establishment $500 /2yrs No change License Professional Boxing/Wrestling $140/yr No change REPEALED 2021 Ordinance 20299 Regulated by KSA 41-102; Occupatonal Tax not a License Fee; Runs in conjuction with State Retail Liquor Store $600/2yrs No change License Second Hand Dealer $32 /yr $40 Expires Dec 31 In 2016 Ord 20039 Peddlers, Solicitors & Itinerant Merchants (Transient Merchants & Sidewalk Vendor) Regulations & Fees were Sidewalk Vendor $10/day No change changed. Sign Hanger $50 /yr $75 Runs the length of Insurance In 2016 Ord 20039 Peddlers, Solicitors & Itinerant Merchants (Transient Merchants & Sidewalk Vendor) Regulations & Fees were Solicitors $250 /yr No change changed. $50 Application Fee, $50 per day to close streets, $75 late $50/Special Event application fee, All Special Events must submit a $250 debris $25/Block Party $250- debris stays the deposit for less than 2,000 participants; $500 Special Event $500 Debris Deposit same debris deposit for over 2,000 participants. Change to Vehicle Expires Dec 31; Need to check with Legal on Taxi Cab Company $20/cab min 8 for Hire, see below State Regulations All license fees collected shall be deposited to the law enforcement special revenue fund. Any Change to Vehicle fines collected for violations of this chapter shall Taxi Cab Driver $10/yr for Hire, see below be paid into the general fund. Change to Vehicle Taxi Cab Inspections $20/cab for Hire, see below Every 6 months  Page 169 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change All license fees collected shall be deposited to the law enforcement special revenue fund. Any fines collected for violations of this chapter shall Clerks Office Tobacco Novelty $500/yr No change be paid into the general fund. In 2016 Ord 20039 Peddlers, Solicitors & Itinerant Merchants (Transient Merchants & Sidewalk Vendor) Regulations & Fees were Transient Merchant $10/day $15 changed. Travis Tenbrink is Tree, Shrub & Vine Service $100/yr $10SS researching $10 fee for single service of dead tree Regulated by the KSA 41-101; License Period Runs inconjuction with State License; Whoesale Beer Distributor $1400/yr No change Occupational Tax not a License Fee Vacancies/Elections Temporary ABC License 1 day ABC License Not currently charged $10 each day State sets fee cap at $25 per license $25 business application, $50 per Vehicle for Hire changed from above vehicle  Page 170 7/11/25 Department Fee Name Description Current Fee Proposed Fee Reason for change Fire Residential Burning Permit Valid for 1 year from purchase date N/A $25.00 Commercial Burning Permit Valid for each burn operation N/A $110.00 Requires individual review of operations and construction projects to determine how many permits are required (Example; Smoke Control Operational and Construction Permit Systems) N/A $100/Year Businesses not requiring operational or Fire Inspection construction permits will require fire inspection N/A $100 First Inspection Fire Re-Inspection - First Re-Inspect N/A 0-49,000 SQ Feet $100.00 50,000 - 199,999 SQ Feet $250.00 >200,000 SQ Feet $400.00 Fire Re-Inspection - Second Re-Inspect N/A 0-49,000 SQ Feet $200.00 50,000 - 199,999 SQ Feet $350.00 >200,000 SQ Feet $500.00 Fire Re-Inspection - Third and Beyond Re-Inspect N/A 0-49,000 SQ Feet $300.00 50,000 - 199,999 SQ Feet $450.00 >200,000 SQ Feet $600.00 Holding an event that requires fire services to Special Event Permit attend N/A $110.00 Fire protection reports submission via online Fire Protection Report Submissions portal N/A $5/per report $50.00 False Alarm Fee (no fee for first 2 false alarms Residential/$100.00 each calendar year) N/A Commercial Match Police Fees  Page 171 7/11/25 Fire Department Permit/Inspections Proposed Fees Summary The Topeka Fire Department seeks to enhance its cost recovery strategies by introducing and revising a range of fees related to fire safety and prevention. The analysis compares Topeka’s current fee structure with those in neighboring communities and nearby states, noting gaps and opportunities for revenue generation. Key proposals include: 1. Burning Permits: Establishing fees of $25 for residential (valid for 1 year) and $110 for commercial burning permits (valid for each burn operation), with potential revenue of approximately $20,000 per year based on permits issued for 2023. 2. Operational and Construction Permits: Implementing fees based on the 2021 International Fire Code (IFC) for various fire safety operations and installations. The current code requires operational permits for 52 different operations and construction permits for 24 different construction activities. Each permit would cost $100 per year. Businesses could be required to have multiple permits. Examples include fees for high-piled storage, compressed gas systems, and smoke control systems. A conservative revenue estimate is $42,100. 3. Fire Inspections and Re-Inspections: Shifting to a model where fees cover re-inspections, with a tiered structure based on property size. Businesses that do not require an operational or construction permit will have an initial inspection fee of $100. Estimated re-inspection revenue, based on current inspection records, is approximately $42,000 per year. 0- 50,000- 200,000 49,999 199,999 or more SQ SQ Feet SQ Feet Feet 1st Re- $100 $250 $400 Inspect 2nd Re- $200 $350 $500 Inspect 3rd Re- $300 $450 $600 Inspect and any additional inspections  Page 172 7/11/25 4. Special Event Permits: Charging $110 for events that require public resources like fire or police services, with potential revenue of $9,000 per year based on 2023 figures. This cost estimate is to cover Fire Department expenses in reviewing the permits. This does not include any cost estimate for the services of other departments. 5. Fire Protection Report Submissions: Introducing a $5 fee for fire protection report submissions via an online portal. The city currently has over 2000 system reports that are received annually with an estimated revenue of $10,000. 6. False Alarm Response: Enforcing an existing ordinance on false fire alarms to recover costs from occupancies with frequent occurrences. The expected revenue based on the previous calendar year of August 1, 2023, to July 31, 2024, was $23,750. The department acknowledges that fee implementation will require administrative support and new software systems to streamline billing and payments. The transition to the Tyler Technologies system is expected to increase efficiency and ease of use for both citizens and the fire department by 2026.  City of Topeka Council Action Form Council Chambers 214 SE 8th Street Topeka, Kansas 66603 www.topeka.org August 26, 2025 DATE: August 26, 2025 CONTACT PERSON: DOCUMENT #: SECOND PARTY/SUBJECT: Public Comment PROJECT #: Protocol CATEGORY/SUBCATEGORY CIP PROJECT: No ACTION OF COUNCIL: JOURNAL #: PAGE #: DOCUMENT DESCRIPTION: PUBLIC COMMENT PROTOCOL VOTING REQUIREMENTS: POLICY ISSUE: STAFF RECOMMENDATION: BACKGROUND: Governing Body Rule 5.5 (c) Public Comment on a specific agenda item: Comments from members of the public concerning a specific agenda item will be heard at the time the item is considered. Persons will be limited to addressing the governing body one (1) time on a particular matter unless otherwise allowed by a vote of six (6) or more members of the governing body. (d) General public comment: Requests by members of the public to speak during the public comment portion of a regular governing body meeting will be placed on the agenda on a "first-come, first-served" basis. The request should state the name of the individual(s) desiring to be heard. Each such individual shall be limited to addressing the governing body one (1) time and his or her comments shall be limited to topics directly relevant to business of the governing body; provided however, that comments pertaining to personnel and litigation matters shall not be allowed. Procedures for Addressing the Governing Body In accordance with Governing Body Rules 5.6 and 5.7, the following protocols for public comment apply:  Each person shall state his or her name and city of residence in an audible tone for the record. All remarks shall be addressed to the Governing Body as a whole -- not to any individual member. In order to provide additional time for as many individuals as possible to address the Governing Body, each individual signed up to speak will need to complete his or her comments within four minutes. The following behavior will not be tolerated from any speaker: Uttering fighting words Slander Speeches invasive of the privacy of individuals (no mention of names) Unreasonably Loud Speech Repetitious Speech or Debate Speeches so disruptive of proceedings that the legislative process is substantially interrupted Any speaker who engages in this type of behavior will be warned once by the presiding office (Mayor). If the behavior continues, the speaker will be ordered to cease his or her behavior. If the speaker persists in interfering with the ability of the Governing Body to carry out its function, he or she will be removed from the City Council Chambers or Zoom meeting room. Members of the public, Governing Body and staff are expected to treat one another with respect at all times. Zoom Meeting Protocol Make sure your Zoom name, email and/or phone number matches what was submitted to the City Clerk when you signed up for public comment. Any misnamed or unauthorized users will not be admitted to Zoom. Please keep your mic muted and your camera off until you are called by the Mayor to give your comment. If you are cut off during your comment time due to an internet connection or technical issue, you will need to submit your comments in writing to the City Clerk atcclerk@topeka.orgor 215 SE 7thStreet, Room 012B, Topeka, KS 66603 for attachment to the minutes. If you break any of the public comment rules, you will receive one warning from the Mayor. If you continue any prohibited behavior, you will be removed from the Zoom meeting room and will not be allowed to rejoin. Public comment is limited to four minutes. You may receive an extension at the discretion of the Governing Body. The timer will be visible to you in the ‘City of Topeka Admin’ window on the Zoom app. Call-in users will hear one beep when a minute is remaining and then another beep when time has expired. Please do not share the Zoom login information with anyone. Any unauthorized users will not be admitted to the Zoom meeting room. BUDGETARY IMPACT: SOURCE OF FUNDING: