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Memo

To: League Governing Body

From: Erik Sartorius

Date: September 10, 2020

Re: Supplemental Information for September League Governing Body Meeting

Please forgive the late arrival of a few documents. If you have any questions before tomorrow’s meeting, please reach out to me.

Additionally, we are expecting Darrell Dupree to join us at the beginning of our meeting so that we may properly say goodbye. Darrell recently moved outside the city limits of Cimarron and has resigned from their council.

2021 Proposed League Budget – The Budget Committee reviewed the League budget on Wednesday and approved recommending it for adoption. From the meeting, three specific items were discussed:

• First, a motion was adopted to combine the Building Operating Reserve Fund and the General Operating Reserve Fund. The committee noted there was no difference in the source of these funds and that the separation caused unnecessary confusion as to the reserves on hand at the League.

• Second, the committee encourages a Governing Body discussion on how to rejuvenate reserves. Necessary building repairs in 2020 and 2021 will cause a reduction in reserves. Staff was tasked with bringing forward a proposal for discussion. Staff is working to delineate the source of various funds in reserve to provide guidance to the Governing Body.

• The committee wanted to recognize the work of staff, particularly Kate Cooley and Amanda Stanley, in securing release from any penalties or fees associated with the cancellation of the in-person annual conference. Doing so saved the League over $90,000 in costs.

Statement of Municipal Policy –Since the meeting packet was sent, staff has identified one additional issue to propose for the federal portion of the Statement of Municipal Policy – the advance refunding of municipal bonds. We have also received correspondence from the Kansas Association of Chiefs of Police regarding the proposed 2021 policy, “Police Reform” (#9 within the Legislative Priorities. A short memo is included on the bonds issue and the letter from the Chiefs association is attached.

,

Page 1 of 6

Minutes of the Legislative Policy Committee Meeting DRAFT Thursday, August 27, 2020

1:30 p.m. – 4:30 p.m.

The Legislative Policy Committee Meeting was held on August 27, 2020 via Zoom. Chair Sara Caylor convened the meeting at 1:32 p.m.

Committee Members Present: Chair: Sara Caylor, Mayor Pro Tem, Ottawa. Members: Becky Berger, City Manager, City of Atchison; Michael Boehm, Mayor, City of Lenexa; Natalie Bright, Lobbyist, City of Olathe; Tom Brown, Mayor, City of McPherson; Jill Chalfie, Councilmember, City of Shawnee; Courtney Christensen, City Administrator, City of Mission Hills; Whitney Damron, Contract Lobbyist, WBD PA; Rob Daniels, Council Member, City of De Soto; Brenda Davis, City Clerk, City of Scott City; Gregory DuMars, City Administrator, City of Lindsborg; Bradley Eilts, City Manager, City of Larned; Courtney Eiterich, Council Member, City of Lenexa; Sollie Flora, City Councilmember, City of Mission; Caitlin Gard, Assistant City Manager, City of Shawnee; Holly Grummert, City Council, City of Overland Park; Laura Hartman, City Clerk, City of Baldwin City; Logan Heley, Councilmember, Overland Park; Brandon Johnson, Councilmember, City of Wichita; Ed Klumpp, Legislative Liaison, KS Association of Chiefs of Police; Ann Kuhlman, Mayor, City of Ness City; Stuart Little, Lobbyist, Little Government Relations LLC; Stan Luke, Mayor, City of Burlington; Linda Morse, Commissioner, City of Manhattan; Mike Nolan, Assistant to the City Manager, City of Lenexa; Mike Pattrick, Police Chief, City of Baldwin City; Jon Quinday, City Manager, City of Russell; Ethan Reimer, City Manager, City of Halstead; Lisa Robertson, City Attorney, City of Topeka; Glenn Rodden City Administrator, City of Baldwin City; Peggy Ruebke, Mayor, City of Nickerson; Julie Sayers, Councilmember, City of Lenexa; Kayla Schneider, Assistant City Manager, City of Russell; Kathy Sexton, City Manager; City of Derby; Doug Smith, Lobbyist, KS Legislative Policy Group; Terry Somers, Mayor, City of Mount Hope; Kimberly Svaty, Legislative Liaison, KMU; Mike Taylor, Public Relations Director, Unified Government Wyandotte County/KCK; Rusty Varnado, City Administrator, City of Ellsworth; Joe Warren, Director of Administrative Services, City of Atchison; Daniel Yoza, Assistant City Attorney, City of Olathe.

League Staff: Trey Cocking, Deputy Director; Erik Sartorius, Executive Director; Amanda Stanley, General Counsel; Deborah Barnes, Staff Attorney; John Goodyear, Staff Attorney; Megan Gilliland, Communications & Education Manager; Kaitlyn Willis, Administrative Assistant; Stuart McCrery, Management Intern.

Review of Policy Process

Trey Cocking reviewed the League’s policy process. Following the Legislative Policy Committee meeting, the Statement of Municipal Policy will be reviewed in September by the Governing Body, then at the October Conference by the Legislative Policy Committee, Governing Body, and Convention of Voting Delegates.

Page 2 of 7

Special Guest

Melanie K. Worsley, Associate Professor of Criminal Justice and Legal Studies at Washburn University, gave a presentation on Police Reform.

Review of the 2021 Draft Policy Statement Sections

Finance and Taxation Mandatory Spending. We oppose any law that requires a city spend a certain threshold to receive and maintain state dollars. All spending decisions should remain at the local level. Tom Brown made a motion, seconded by Jon Quinday, to adopt this language recommended by staff as written. Motion passed. EMS/Hospital Funding. Municipal hospitals and emergency medical services (EMS) are challenged in meeting their communities’ needs. We support the expansion of Medicaid in Kansas to allow such entities access to federal funding, helping cities maintain and provide critical services for their citizens. If the Legislature fails to approve Medicaid Expansion, additional state funding needs to be made available to rural hospitals in order to retain businesses and their employees and sustain the health and lives of Kansans. Laura Hartman made a motion, seconded by Courtney Christensen, to adopt this language recommended by staff as written. Motion passed. Property Taxes. We recognize in areas of the state there is a large reliance on property taxes to fund local and state government in Kansas. We encourage state and local governments to work on making government more efficient and recognize the need to work together on innovative approaches to reduce reliance on property taxes. In addition, we call on the state to authorize alternative revenue options for local governments. We believe all governments utilizing property tax should be transparent. Any additional transparency measures should not be burdensome or costly. The committee discussed alternative revenue options, property taxing authorities, and school districts. Following the discussion, League Staff recommended changing the language to: Property Taxes. We recognize in areas of the state there is a large reliance on property taxes to fund local and state government. All property taxing authorities, including cities, counties, school districts, special districts, and community colleges should be equally transparent, and have to abide by the same limitations, restrictions and requirements. Any additional transparency measures should not be burdensome or costly. We encourage the state and local governments to work on making government more efficient and recognize the need to work together on innovative approaches to reduce reliance on property taxes. In addition, we call on the state to authorize alternative revenue options for local governments. Sollie Flora made a motion, seconded by Courtney Christensen, to adopt language as amended. Motion passed. Sales Tax Exemptions. Given the current and future budget challenges facing state and local governments, we oppose the continued erosion of the state and local sales tax base by the passage of new exemptions. The Legislature should actively review existing exemptions to determine if they should continue or be repealed. We support the continuation of sales tax exemptions for municipal services. Sales Tax Holiday. Should the state establish any sales tax holidays, the law should allow an opt-in for local governments.

Page 3 of 7

Sales Tax on Digital Goods. In order to ensure a fair playing field between Main Street businesses and online businesses, sales tax should be levied on digital good transactions including print, audio, video, software, games, and streaming services that provide those digital goods. Local Sales Taxes. We support the existing statutory authority for all cities to impose local sales taxes and seat taxes and the existing statutory distribution for all sales taxes. Sales Tax. Kansas should have a broad sales tax on all goods and services. Cities should be able to impose voter-approved local sales taxes. Sales tax exemptions should be limited to those for which the benefit outweighs the tax dollars lost. Trey Cocking discussed removing the language on Sales Tax Exemptions, Sales Tax Holiday, and Sales Tax on Digital Goods, and Local Sales Taxes, to consolidate the language to Sales Tax. Courtney Christensen made a motion, seconded by Tom Brown, to approve the language recommended by staff on Sales Tax and remove the language per staff’s recommendation for Sales Tax Exemptions, Sales Tax Holiday, Sales Tax on Digital Goods, and Local Sales Taxes. Motion passed. Change Request: Tom Brown motioned to add language to support amending Article 11 of the Kansas Constitution. The committee discussed the issue and the possibility of creating a sub-committee or task force to analyze this issue within the next year to make recommendations to the Legislative Policy Committee in 2021.Tom Brown amended the motion, which was seconded by Courtney Christensen, to recommend to the League Governing Body to set up a sub-committee to review the impact of Article 11 of the Kansas Constitution.

Public Safety Municipal Court. Municipal courts serve a vital role protecting an individual’s right to equal protection under the law following arrest or detainment. We support the local control of, and judicial authority of, municipal courts. All assessed court funds under a municipal court order, other than restitution collected and payable to a third party and state assessments paid under K.S.A. 12-4117, shall be retained by the local municipality. We support municipalities’ ability to set appropriate fines and fees. We support increased use of audio-visual technology to allow greater flexibility and access to the judicial system. Mike Nolan made a motion, seconded by Rob Daniels, to adopt this language as written. Motion passed. Emergency Management. We request the Adjutant General and the State of Kansas review the role of cities in the state emergency management plan. Because cities play a crucial role in effective emergency management, implementation strategies must promote cooperative efforts between federal, state and local governments. Changes to the Emergency Management Act should consider the role of the city in responding to disasters. Jon Quinday made a motion, seconded by Tom Brown, to adopt this language recommended by staff as written. Motion passed. Driving Under the Influence. We support legislation bringing the driving under the influence laws into compliance with recent court cases. Becky Berger made a motion, seconded by Brad Eilts, to remove this language per staff’s recommendation. Motion passed.

Page 4 of 7

Infrastructure Federal Fund Exchange Program. We support legislation to codify the Federal Fund Exchange Program, including allowing the banking of funds for a minimum of three years and a fixed exchange rate. Terry Somers made a motion, seconded by Tom Brown, to remove this language per staff’s recommendation. Motion passed. Transportation Safety. The State should work in cooperation with local governments to continue to provide safe roads and bridges within Kansas. The State should focus on all users of the transportation systems and recognize that a system that is designed for use by pedestrians, bicycles, and vehicles is safer and more economically prosperous for all Kansans. The committee discussed the language that was amended by the Utilities & Environment Committee. Sollie Flora made a motion, seconded by Ann Kuhlman, to adopt this language as written. Motion passed. Transportation Maintenance. Because transportation infrastructure is critical to state and local development activities, we support the continued maintenance of the transportation infrastructure in Kansas. We further support continued funding to support multimodal transportation networks, including for mass transit, biking, and walking infrastructure. The committee discussed the language that was amended by the Utilities & Environment Policy Committee. Sollie Flora made a motion, seconded by Julie Sayers, to adopt this language as written. Motion passed. Electric Charging Station Infrastructure. We support the expansion of electric charging station infrastructure throughout the state in order to increase the pace of electric vehicle adoption and positively impact local communities. We support a change to allow sales of electricity at EV charging stations and for EV charging stations to not be classified as regulated utilities. The committee discussed the language that was added by the Utilities & Environment Policy Committee. Tom Brown made a motion, seconded by Caitlin Gard, to adopt this language as written. Motion passed. Cooperation with KDOT. We support the continued efforts of the Kansas Department of Transportation to work with cities on cooperative programs, including the transportation revolving loan fund and various economic development projects. Terry Somers made a motion, seconded by Rob Daniels, to adopt staff’s recommendation to remove this language. Motion passed. Uniform Traffic Code. We support a comprehensive review and recodification of the Uniform Traffic Code. Terry Somers made a motion, seconded by Linda Morse, to adopt this language recommended by staff as written. Motion passed. Broadband. Access to reliable broadband service, is increasingly important to the economic health of Kansas cities. We support the establishment of the Broadband Deployment Grant Fund Expansion Planning Task Force as a means for identifying ways the state can best to facilitate broadband expansion in Kansas. Guidance for the grant program and broadband-related statutes must recognize the important role local governments play in such expansion and not remove important planning and right of way authority from local governments. Linda Morse made a motion, seconded by Sollie Flora, to adopt this language recommended by staff as

Page 5 of 7

written. Motion passed. Statewide Energy Policy. We support the development of a coordinated and comprehensive Energy Plan. Further, we support creative and cooperative implementation of renewable energy and energy efficient technologies that are environmentally sustainable and economically successful prosperous. The committee discussed the language that was amended by the Utilities & Environment Policy Committee. Caitlin Gard made a motion, seconded by Linda Morse, to adopt this language as written. Motion passed. Energy Efficiency. Energy efficiency saves money, drives investment across all sectors of the economy, creates jobs, and reduces the environmental impact of energy use. Accordingly, we support public and private incentives to encourage energy efficiency, renewable energy, and water efficiency projects by local governments and citizens. The committee discussed the language that was amended by the Utilities & Environment Policy Committee and whether to include language on water efficiency projects in this item. After discussion, the committee members took a poll regarding that language and recommended the following change: Energy Efficiency. Energy efficiency saves money, drives investment across all sectors of the economy, creates jobs, and reduces the environmental impact of energy use. Accordingly, we support public and private incentives to encourage energy efficiency and renewable energy. Logan Heely made a motion, seconded by Sollie Flora, to adopt this language as amended. Motion passed. Building Codes. We oppose any measures to preempt local building energy codes with respect to prohibiting the incentivization or requirement of net zero or net-zero ready building requirements. The committee discussed the language that was added by the Utilities & Environment Policy Committee Linda Morse made a motion, seconded by Julie Sayers, to adopt this language as written. Motion passed. Stormwater Management. We endorse regional and cooperative solutions to stormwater quality and quantity challenges that address point and non-point source pollution. We further endorse state measures to incentivize and enable investment in green infrastructure (e.g., street trees, use of native plants, etc.) to support sustainable communities. The committee discussed the language that was amended by the Utilities & Environment Policy Committee Caitlin Gard made a motion, seconded by Sollie Flora, to adopt this language as written. Motion passed. Solid Waste. The home rule powers of cities to dispose of and manage municipal solid waste should not be restricted. This includes local control and decision-making surrounding recycling and composting programs. The committee discussed the language that was amended by the Utilities & Environment Policy Committee Sollie Flora made a motion, seconded by Linda Morse, to adopt this language recommended by staff as written. Motion passed.

Human Resources No changes.

Page 6 of 7

Government Policies and Procedures No changes.

Federal Issues Federal Recovery Money for Cities. The Federal Government should recognize that the events of 2020 have caused negatively impacted revenues to cities, and that direct federal aid for revenue replacement is essential to prevent a further economic collapse. Tom Brown made a motion, seconded by Rob Daniels, to adopt this language recommended by staff as written. Motion passed. Police Reform. We support local police departments and if there is a federal proposal for police reform, reforms should be focused on resources for local governments and include incentives for training. Any reforms should not be burdensome or costly to local governments. John Goodyear presented updates to the language, and Sollie Flora recommended adding language on racial equity. The committee discussed whether language on racial equity and justice was necessary to the statement. After discussion, committee members took a poll asking if they support or oppose adding language on racial equity and justice, and the majority of members support adding language on racial equity and justice. Police Reform. We support the work of our local police departments to make our communities safer for all. Any federal or state proposals for police reform should be focused on providing resources for local law enforcement, incentivizing transparency, encouraging good police practices, and promoting racial equity and justice. Sollie Flora made a motion, seconded by Linda Morse, to adopt this language as amended. Motion passed. Overtime Rule. We support modernizing rules for overtime, but have concerns about the fiscal impact of the changes, particularly if they include automatic increases in the overtime threshold. As employers, absorbing the impact of sharp increases would have a significant negative impact on municipal budgets. (Recommended for removal by League Staff, the Public Officers & Employees Policy Committee, and the Finance & Taxation Policy Committee. The new rules adopted by the Trump Administration appear to strike a reasonable balance.) Terry Somers made a motion, seconded by Stan Luke, to remove this language per staff’s recommendation. Motion passed. Medicare Reimbursement Rates. We encourage the federal government to establish reasonable reimbursement rates. The committee discussed the language that was added by the Public Officers & Employees Policy Committee. Tom Brown made a motion, seconded by Terry Somers, to adopt this language as written. Motion passed.

Discussion of the 2021 Legislative Priorities

Property Taxes. We recognize in areas of the state there is a large reliance on property taxes to fund local and state government. All property taxing authorities, including cities, counties, school districts, special districts, and community colleges should be equally transparent, and have to abide by the same limitations,

Page 7 of 7

restrictions and requirements. Any additional transparency measures should not be burdensome or costly. We encourage the state and local governments to work on making government more efficient and recognize the need to work together on innovative approaches to reduce reliance on property taxes. In addition, we call on the state to authorize alternative revenue options for local governments. Tom Brown made a motion, seconded by Terry Somers, to include this language as written in the Legislative Priorities. Motion passed. EMS/Hospital Funding. Municipal hospitals and emergency medical services (EMS) are challenged in meeting their communities’ needs. We support the expansion of Medicaid in Kansas to allow such entities access to federal funding, helping cities maintain and provide critical services for their citizens. If the Legislature fails to approve Medicaid Expansion, additional state funding needs to be made available to rural hospitals in order to retain businesses and their employees and sustain the health and lives of Kansans. Stan Luke made a motion, seconded by Terry Somers, to include this language as written in the Legislative Priorities. Motion passed. Police Reform. We support the work of our local police departments to make our communities safer for all. Any federal or state proposals for police reform should be focused on providing resources for local law enforcement, incentivizing transparency, encouraging good police practices, and promoting racial equity and justice. Kathy Sexton made a motion, seconded by Tom Brown, to include this language as written in the Legislative Priorities. Motion passed. Special District Consolidation. The current statutory framework requires separate legislation every time a special district of government consolidates into a city. We support statutory changes creating a uniform process for smaller units of government to consolidate into cities when it is in the best interest of the city. Terry Somers made a motion, seconded by Tom Brown, to include this language as written in the Legislative Priorities. Motion passed.

Adjournment Chair Caylor adjourned the meeting at 4:39 p.m.

Memo

Memo

Kansas Association of Chiefs of Police PO Box 2163, Hutchinson, KS 67504

Phone (620) 899-4122

September 2, 2020

League of Kansas Municipalities

300 SW 8th Avenue, Suite 100

Topeka, KS 66603-3951

Our association has reviewed the proposed amended LKM position statement on Police Reform,

“We support the work of our local police departments to make our communities safer for all.

Any federal or state proposals for police reform should be focused on providing resources for

local law enforcement, incentivizing transparency, encouraging good police practices, and

promoting racial equity and justice.”

On its face it sounds reasonable. Each of those points of transparency, good police practices, and

racial equity and justice, are clearly things we all want. However, when the statement as written

is put in context with the current events we believe it lacks recognition of the need to balance

those points with competing interests inherent in the justice system.

Consider the proposals the Governor’s Commission is talking about. Additional training hours

for recruit classes, additional in-service training requirements, expanded biased based policing

training, training on history of law enforcement as oppressors, requirement for college degrees,

prohibition of hiring an officer terminated from another agency for any reason, requirements for

diversity based hiring, eliminating requirement for officers to be US citizens, state oversight of

community police review boards, more data collection requirements.

Add considerations that are sure to come up in relationship to transparency such as mandatory

immediate release of any law enforcement video and release of investigative reports.

The concern is that all of those things fit into the proposed language as good things because they

either increase transparency or promote racial equity. But the statement lacks any provision of

balancing those interests with the rights of victims or defendants, or balancing with investigative

needs and avoiding prejudicing the jury pool or other legal concerns. This balance is necessary to

avoid unintended consequences.

Our association would be more supportive of the amended language if a balancing statement is

included. Perhaps by adding something like, “. . .balanced with available financial and personnel

resources, recruiting and retention needs, the wellbeing of the public at large and the officers,

prosecutorial and investigative needs, and the needs to assure justice for victims.”

It also wasn’t lost on us that the additional language did have significant opposition, although the

majority wanted to add it.

Chief Doug Schroeder

Heston Police Department

President

2020Virtual League Annual Conference:

Schedule of Events & Information

Th e League virtual event platform will be Attendify - with not only a mobile app feature, but also an expanded web based experience acccessible through your PC. Additional login instructions will be sent to all registered attendees of the conference within 2 weeks of the fi rst event day. All sessions will be linked in the app, and launched through Zoom or YouTube. Th ere will be a balance of pre-recorded and live content.

Tuesday, October 13Legislative Policy Committee Meeting1:30 p.m. - 2:30 p.m.

Nominating Comittee Meeting3:30 p.m. - 4:30 p.m.

Wednesday, October 14Governing Body Meeting9:00 a.m. - 10:00 a.m.

Opening General Session11:00 a.m. - 12:30 p.m.

Happy Hour with Vendors/Attendees, games & prizes4:30 p.m. - 5:30 p.m.

Th ursday, October 15Ask an Expert session10:00 a.m. - 10:45 a.m.

Concurrent Workshops Session I11:00 a.m. - 11:50 a.m.

Concurrent Workshops Session II2:00 p.m. - 2:50 p.m.

Happy Hour with Vendors/Attendees, featuring comic Nicole Burch4:30 p.m. - 5:30 p.m.

Friday, October 16Business Meeting & Convention of Voting Delegates9:30 a.m. - 10:30 a.m.

Executive Director’s Report & Awards Presentations11:00 a.m. - 11:50 a.m.

Concurrent Workshops Session III1:30 p.m. - 2:20 p.m.

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9/2/2020

January February March April May June July 2020 YTD

ADOPTED

BUDGET

2020

REVENUES

General Operations

Dues and research 806,256 147,781 138,066 11,009 11,298 3,312 744 1,118,465 1,122,000

Rent receipts 10,770 6,550 6,460 6,550 6,550 6,550 6,370 49,800 136,500

Kansas Government Journal 20,034 10,800 7,628 5,284 5,546 5,908 5,284 60,484 92,000

Publications and advertising 5,207 3,684 3,488 6,268 10,393 2,602 2,252 33,893 137,000

Conference and service awards 20,190 10,132 2,093 - 50 1,752 13,753 47,970 280,000

Interest earned and other revenue 4,260 4,446 3,700 6,016 2,435 1,219 6,700 28,776 37,000

Sub-total: General Operations 866,716 183,393 161,435 35,128 36,271 21,342 35,103 1,339,387 1,804,500

Special Programs

Ordinance codification - 2,980 (2,880) - - - - 100 1,500

Personnel programs - - - - 2,500 1,462 - 3,962 30,000

Workshops and seminars 1,625 5,630 4,995 - 780 3,095 3,200 19,325 68,250

Affiliate services and other programs 3,825 4,200 3,725 400 100 2,425 300 14,975 46,000

Miscellaneous 25,994 - - - - - - 25,994 25,994

Sub-total: Special Programs 31,444 12,810 5,840 400 3,380 6,982 3,500 64,356 171,744

Other Revenue

KMIT 32,500 - - - - - - 32,500 32,500

Commissions - - - - - 109 - 109 -

Sponsorships 6,425 3,925 3,225 - 2,525 - - 16,100 17,000

Sub-total: Other Revenue 38,925 3,925 3,225 - 2,525 109 - 48,709 49,500

TOTAL REVENUES 937,085 200,128 170,500 35,528 42,176 28,433 38,603 1,452,453 2,025,744

EXPENSES

Personnel Services

Staff salaries 70,394 69,068 34,270 68,658 67,649 65,838 102,773 478,650 933,000

Staff benefits 23,229 21,985 11,314 20,705 20,603 20,139 32,072 150,046 289,000

Professional memberships 16,568 - - - 25 465 175 17,233 22,250

Registrations, travel and training 3,933 371 2,985 8 190 1,815 758 10,060 48,000

Sub-total: Personnel Services 114,124 91,424 48,569 89,371 88,467 88,257 135,777 655,989 1,292,250

Contractual Services

Building maintenance 7,066 4,114 4,481 3,616 4,712 5,075 5,268 34,331 70,500

Equipment related 5,062 706 540 2,406 2,780 2,562 1,911 15,967 60,000

Publications and printing (15) 257 90 12,126 (417) 709 987 13,737 33,250

Kansas Government Journal 5,472 - 8,092 5,448 2 5,742 24 24,781 64,000

Meeting expense 6,984 (679) 3,361 - (897) 968 - 9,736 31,200

Conference and service awards 1,355 1,341 3,060 - 25 1,577 11,495 18,852 230,000

Sub-total: Contractural Services 25,924 5,738 19,625 23,595 6,205 16,632 19,686 117,404 488,950

General Expenses

Office supplies and paper 931 142 475 463 74 497 351 2,933 14,000

Books, software and subscriptions 6,081 2,169 2,546 2,887 1,825 2,236 1,762 19,505 29,000

General Overhead 1,350 3,044 1,022 1,041 804 13,529 1,286 22,076 33,094

Utilities, telephone and postage 4,252 3,708 3,557 6,473 3,169 5,911 4,362 31,433 56,750

Sub-total: Commodities 12,614 9,064 7,600 10,863 5,872 22,173 7,761 75,947 132,844

Capital Outlay

Equipment purchases 3,377 - - - - - - 3,377 21,000

Building improvements - - - - - 6,000 - 6,000 35,000

Sub-total: Capital Outlay 3,377 - - - - 6,000 - 9,377 56,000

Special Programs

Personnel programs 2,103 60 215 - (1,086) 887 12 2,191 2,700

Workshops and seminars 460 26 696 - - 3,525 262 4,968 43,000

Affiliate services and other programs - - - - - - - - -

Sub-total: Special Programs 2,562 86 912 - (1,086) 4,412 274 7,160 45,700

Transfer to MPIF - - - - - - - - 10,000

TOTAL EXPENSES 158,601 106,312 76,706 123,829 99,458 137,474 163,498 865,877 2,025,744

NET INCOME 778,484 93,816 93,794 (88,301) (57,282) (109,041) (124,895) 586,576 -

Non Budget Items

Depreciation Expense 4,770 4,770 4,770 4,770 4,770 4,770 4,770 57,236

Capital Improvements - - 82,770 222 38,626 0 658 122,276

MPIF - - - - 6,100 - - 6,100

January February March April May June July YTD ADOPTED

2020 2020 2020 2020 2020 2020 2020 2020 2020

League of Kansas Municipalities

2020 Budget Monitoring

League of Kansas Municipalities Cash Position

as of Jul 31, 2020

General Operating Fund (GOF) General Operating Fund CD (GOF)

Checking Account 269,711 GOF #1 (14 mo CD) (4/25/2021) 225,000

Petty Cash 291 GOF #2 (24 mo CD) (1/9/2022) 200,000

General Operating Fund Total 270,002 GOF #3 (91 day CD) (8/14/2020) (2 CDs) 200,000

GOF #4 (6 mo CD) (8/25/2020) 225,000

General Operating Reserve Fund (GORF) General Operating Fund CD Total 850,000

GORF #1 (17 mo CD) (9/6/2020) 225,000

GORF #2 (23 mo CD) (3/5/2021) 225,000 Building Reserve Fund (BRF)

GORF #3 (19 mo CD) (11/9/2020) 200,000 BRF #1 (24 mo CD) (6/6/2021) 200,000

GORF #4 (24 mo CD) (2/2/2021) 25,000 BRF #2 (22 mo CD) (6/6/2021) 225,000

General Operating Reserve Fund Total 675,000 Building Reserve Fund Total 425,000

Total Cash Change Major Policy Initiatives Fund (MPIF)

from one year ago (10,276) Checking Account 37,129

from one month ago (168,037) Major Policy Initiatives Fund Total 37,129

Total Cash 2,257,131

$0

$250,000

$500,000

$750,000

$1,000,000

$1,250,000

$1,500,000

$1,750,000

$2,000,000

$2,250,000

$2,500,000

$2,750,000

$3,000,000

Ongoing Fund Balances, Jul 2018 -- Jul 2020TotalCash

GOF

GORF

BRF

MPIF