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HomeMy WebLinkAboutRes2017-057CITY OF SEWARD, ALASKA Sponsored by: Hunt RESOLUTION 2017-057 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE CITY GENERAL FUND BIENNIAL OPERATING BUDGET FOR CALENDAR YEAR 2018 AND 2019 AND SETTING THE MILL RATE WHEREAS, the city manager has submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2018 and 2019; and WHEREAS, the preliminary biennial budget was reviewed by the City Council in budget work sessions on September 27, October 2, and October 3, 2017, which were televised to the public; and WHEREAS, a public hearing is scheduled on the proposed budget for October 23, 2017, and a second public hearing and final adoption is scheduled for November 27, 2017. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The City General Fund Biennial Operating Budget for Calendar Years 2018 and 2019 which are attached hereto and made a part hereof by reference and which contain estimated revenues and expenditures for the period January 1, 2018 - December 31, 2019, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. The total assessed valuation as determined by the Kenai Peninsula Borough Assessor, and any supplemental assessment rolls for said period which may be certified by the Borough Assessor at a future date, shall be the basis for computing estimated property tax revenues for the City of Seward, Alaska. Section 3. The rate of levy on the 2018 and 2019 real and personal property tax rolls is hereby levied at the rate of 3.84 mills per dollar of assessed valuation in Municipal Service Zones One (Borough designation TCA 40) and Two (Borough designation TCA 41). Section 4. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 27tn day of November, 2017. 1 CITY OF SEWARD, ALASKA RESOLUTION 2017-057 THE CITY OF SEWARD, ALASKA "SqLuires, AYES: Casagranda, Keil, McClure, Slater, Towsley, Horn, Squires NOES: None ABSENT: None ABSTAIN: None ATTEST: &:�� &k�A &--- Brenda J. Ballou, MC City Clerk (City Seal) ..... pG S • .. • . mot. t. _ ® SEAL I d. Of 1 1 Revenue: Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Baits Interest Miscellaneous Total Revenue: GENERAL FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For 20I8 and 20I9 2016 Actual 2017 Budget 2018 Budget 2019 Budget 2017-2018 % Change 2018-2019 % Change 6,755,942 6,659,984 6,87I,300 6,922,900 3.2% 0.8% I58,I74 I83,792 148,450 I44,450 -19.2% -2.7% I,092,998 979,683 74I,560 74I,560 -24.3% 0.0% 2,930,980 219I8,292 2,972,437 3,0II,839 1.9% 1.3% I8,365 II,004 17,000 I7,000 54.5% 0.0% I0,354 25,500 3I,000 3I,000 2I.6% 0.0% 72,476 I5,204 I7,300 17,800 13.8% 2.9% $11,039,289 $I0,793,459 $I0,799,047 $I0,886,549 0.1% 0.8% C=u-xal Government 3,I40,63I 3,I76,II9 3,129,957 3,I32.778 -I.5% 0.1% Public Safety 3,382,604 3,671,259 3,788,563 3,822,923 3.2% 0.9% Public Works 1,367,2I9 I,485,383 I,405,438 I,374,506 -5.4% -2.2% Parks and Recreation I,286,630 I,39I,I22 1,480,092 1,524,660 6.4% 3.0% Library 543,I21 630,495 64I,685 645,633 1.8% 0.6% Debt Service 838,409 I,23I,I87 I,I04,065 1,I59,935 -10.3% 5.I% TotalEapendipues: $10,558,6I4 $II.585,565 $II,549,80D $I1,660,435 -0.3% 1.0% Excess of revenues over egxmditttm $480,675 -$792,106 -$750,753 -$773,886 -5.2% 3.1% Other financing sources (uses): Operating transfers (to) other funds -2,27I,590 4,366,6I3 -I,586,439 -1,379,067 16.1% -13.1% Operating transfers from other funds 1,978,698 2,0I7,8I8 2,082,623 2,I0I,506 3.2% 0.9% Net other financing sources (uses) -292,892 65I,205 496,I84 722,439 23.8% 45.6% Annual surplus (deficit) $I87,783 4140,901 425069 (a; -$5I,447 80.7% 100.0% Fund balance at beginning of year 7,769,7I7 7,957,498 7,816,597 7,562,028 -I.8% -3.3% Fund balance at end of year Nonapendable: Inventory, Prepaids, Unrealized gains 622,337 300,000 300,000 300,000 0.0% 0.0% Restdcted 0 0 0 0 0.0% 0.0% Committed: Working Capital I1500,000 1,500,000 I,500,000 I,500,000 0.0% 0.0% Insurance Reserves 126,418 I26AI8 I26,4I8 I26,4I8 0.0% 0.0% Hospital Cash Flow 500,000 500,000 500,000 500,000 0.0% 0.0% Assigned: 335,280 335,280 335,280 335,280 0.0% 0.0% Unassigned: 4,873,463 5,054,899 4,800330 4,748,883 -5.0% -1.1% Total Fund Balance $7,957,498 * $7,8I6,597 $7,562,028 $7,5I0.58I -3.3% -0.7% (a) $2I I,572 reflects coverage of 20I6 SMIC deficit funding leaving $42,997 use of Fund Balance to balance budget. * Ties to Comprehensive Annual Financial Report GENERAL FUND Budgeted Revenue Detail For 20I8 and 20I9 20I6 2017 2018 20I9 20I7 20I8 20I8-20I9 Account Name Actual Budget Budget Budget % Change % Change TAXES Property Taxes Real Property (3.I2 to 3.84 mills) 78I,570 950,000 960,000 970,000 1.1% 1.0% Personal Property (3.I2 to 3.84 mills) 347,753 279,996 320,000 320,000 143% 0.0% Vehicle Property Tax 22,894 24,996 25,000 25,000 0.0% 0.0% Total Property Taxes $I,I522I7 $I,254,992 $I,305,000 $I,3I5,000 4.0% 0.8% Other Taxes Hotel/Motel Room Tax (4%) 505,845 420,000 500,000 500,000 19.0% 0.0% Sales Tax (4%) 5,004,992 4,899,996 5,000,000 5,050,000 2.0% 1.0% Tax Penalties 2,506 996 1,500 I,500 50.6% 0.0% Payments -in -Lieu of Tax - ASLC 90,382 84,000 64,800 56,400 -22.9% -I3.0% Total Other Taxes S,603,725 5,404,992 5,566,300 5,607,900 3.0% 0.7% Total Taxes $6,755,942 $609,984 $6,871,300 $6,922,900 3.2% 0.8% LICENSES & PERUVIITS: Taxi Permits I,220 996 I200 I,200 20.5% 0.0% Building Permits 55,367 69,996 50,000 50,000 -28.6% 0.0% Animal Control License 105 300 250 250 -I6.7% 0.0% DMV Revenues 82,904 90,000 77,000 73,000 -I4.4% -5.2% Miscellaneous I,828 2,496 21000 2,000 -I9.9% 0.0% City Business License I6,750 20,004 I8,000 I8,000 -I0.0% 0.0% Total Licenses and Permits $I58,I74 $183,792 $I48,450 $I44,450 -I9.2% -2.7% INTERGOVERNMENTAL REVENUE: Liquor Tax 15,950 2I,996 I9,000 19,000 -I3.6% 0.0% Raw Fish Tax/ Shared Fish. Bus. Tax 280,935 380,000 280,000 280,000 -26.3% 0.0% Fisheries Resource Landing Tax 2,707 17,004 4,000 4,000 -76.5% 0.0% Shared Revenue / PERS On -Behalf Pmts 320,006 95,604 0 0 -I00.0% 0.0% Jail Contract 368,952 368,952 350,000 350,000 -5.I% 0.0% State Dispatch Contract 36,000 36,000 36,000 36,000 0.0% 0.0% Genl Fund -related Grant Revenues I5,888 7,567 0 0 -I00.0% 0.0% KPB 9I I Dispatch 52,560 52,560 52,560 52,560 0.0% 0.0% Total Intergovernmental $I,092,998 $979,683 $74I,560 $74I,560 -24.3% 0.0% GENERAL FUND Budgeted Revenue Detail For 2018 and 20I9 Account Name 2016 Actual 20I7 Budget 20I8 Budget 2019 Budget 20I7-2018 % Change 2018-20I9 % Change CHARGES FOR SERVICES: General Government Copying 8,I16 5,004 5,000 51000 -0.1% 0.0% Sales Tax Credit for Prompt Remit 4,000 3,996 4,000 4,000 0.1% 0.0% Zoning Fees 794 0 200 200 100.0% 0.0% Project Management 0 0 0 0 0.0% 0.0% Admin. - SMIC 90,913 93,I08 96,004 97,540 3,1% 1.6% Admire. - Harbor 340,606 348,780 359,680 365,435 3.1% 1.6% Adnvn, - Parking 10,188 I0,428 1I,22I 11,400 7.6% 1.6% Admin. - Electric 888,535 909,864 938,293 953,306 3J% 1.6% Admin. - Water 245,I22 251,004 258,849 262,99I 3.1% 1.6% Admin. - Sewer 149,694 153,288 I58,077 I60,606 3.1% 1.6% Admin, - Jail 97,097 99,948 9I,5I3 92,761 -8.4% 1.4% Total General Government $1,835,065 $I,875,420 $I,922,837 $1,953,239 2.5% 1.6% Public Safety Animal Shelter Revenue I,075 2,I00 1,200 1,200 -42.9% 0.0% Misc. Police and Jail Revenue 2,389 2,496 2,000 2.000 -19.9% 0.0% Misc. Dispatching 10,000 9,996 I0,000 10,000 0.0% 0.0% Total Public Safety $13,464 $I4,592 $I3,200 $13,200 -9.5% 0.0% Public Works Shop Work Orders 2,221 2,496 2,500 2,500 0.2% 0.0% Total Public Works $2,221 $2,496 $2,500 $2,500 0.2% 0.0% Parks & Recreation Public Use 1,948 4,596 2,500 2,500 -45.6% 0.0% Punchcards 4,309 15,000 7,000 I2,000 -53.3% 7L4% Class Registrations 44228 54,996 45,000 45,000 -18.2% 0.0% Facility Rental 2,677 2,304 2,500 2,500 8.5% 0.0% Touniamems I,262 I,704 1,700 I,700 -0.2% 0.0% Special Events I8,060 20,004 I9,000 I9,000 -5.0% 0.0% Shower Fees I6,793 12,996 15,000 I5,000 15.4% 0.0% Rock Wall Climbing Fees 67 696 500 500 -28.2% 0.0% Pavilion Fees 3,955 3,996 4,000 4,000 01% 0.0% Camping Fees, dry and tent 46I,663 390,000 440,000 440,000 12.8% 0.0% Campground Utility Sites 343,472 354,996 340,000 340,000 -4.2% 0.0% Dump Station Fee I5225 12,000 I4,000 14,000 16.7% 0.0% Miscellaneous Revenue 312 I92 500 500 160.4% 0.0% Work Orders 6,974 1,500 6,000 6,000 1.0% 0.0% Total Parks & Recreation $920,945 $874,980 $897,700 $902,700 2.6% 0.6% GENERAL FUND Budgeted Revenue Detail For 2018 and 20I9 Account Name 20I6 Actual 20I7 Budget 20I8 Budget 2019 Budget 2017-20I8 % Change 20I8-20I9 % Change Libraq Service Revenue 9,427 9,996 9,500 9,S00 -5.0% 0.0% Circulation Revenue 2,8I2 7,500 4,000 4,000 -46.7% 0.0% Museum Revenue I2,960 I8,000 18,000 I8,000 0.0% 0.0% Total Library $25,I99 $35,496 $31,500 $31,500 -I I.3% 0.0% Rents & Leases Land Rent & Lease 49,866 35,304 34,700 38,700 -I.7% I I.5% jail Facility Rent 30,000 30,000 30,000 30,000 0.0% 0.0% Municipal Building Rent 54,220 50,004 40,000 40,000 -20.0% 0.0% Total Rents & Leases I34,086 115,308 I04,700 108,700 -9.2% 3.8% Total Charges for Services $2,930,980 $2,918,292 $2,972,437 $3,0I I,839 1.9% 1.3% FINES AND BAILS: I8,365 II,004 17,000 17,000 54.5% 0.0% PENALTIES & INTEREST: Investments 9,534 24,996 30,000 30,000 20.0% 0.0% Customer Penalties & Interest 820 504 I,000 I,000 98.4% 0.0% Total Penalties and Interest $10,354 $25,500 $3I,000 $3I,000 21.6% 0.0% Nf[SCELLANEOUS: Sales of Surplus Equipment 0 0 0 0 0.0% 0.0% Franchise Fee - Refuse I8,790 I5,000 I7,000 17,500 13.3% 2.9% City Clerk Fees 703 204 300 300 47,1% 0.0% Collection of Bad Debts 0 0 0 0 0.0% 0.0% Vending Machine Fees 0 0 0 0 0.0% 0.0% Other Miscellaneous 52,983 0 0 0 0.0% 0.0% Total Miscellaneous $72,476 $I5,204 $I7,300 $17,800 13.8% 2.9% Total General Fund Revenue $II,039,289 $10,793,459 $I0,799,047 $I0,886,549 0.1% 0.8% City of Seward General Fund 2018/2019 Biennial Operating Budget Revenue Detail by Line Item 2016 2016 2017 2018 2017-18 2019 2018-19 Actual Actual Budget Budget % Chg Budget % Chg Revenues 01000 4000 Tax Revenue - Sales 4,883,996 5,004,992 4,899,996 5,000,000 2.04 5,050,000 1.00 01000 4010 Tax Revenue - Real Property 736,925 781.570 960,000 960.000 1.05 970,000 1.04 01000 4011 Tax Revenue - Personal Property 241,117 328,991 279,996 320,000 14.29 320,000 0.00 01000 4012 Tax Revenue - Motor vehicle 25,623 22,894 24,996 25,000 0.02 25,000 0.00 01000 4013 Tax Revenue - Oil Property 0 18,762 0 0 0.00 0 0.00 01000 4020 Hotel/Motel Room Tax 458,605 505,845 420,000 500,000 19.05 500,000 0.00 01000 4030 Payments in Lieu of Tax 88,331 98,782 84,000 90,000 7.14 90,000 0.00 01000 4031 Contra Payments in Lieu of Tax 0 (6.466 0 (25,200) 0.00 JJ'Wu) 33.33 01000 4040 Penalties and Interest on Taxes 4,007 2,506 996 1,500 50.60 1,500 0.00 01000 4100 Building Permits 97,588 55,367 69,996 50,000 (28.57) 50,000 0.00 0 1000 4101 Permits - Taxi 1,277 1,220 996 1,200 20.48 1,200 0.00 01000 4102 DMV - Drivers License 21,503 21,353 23,004 21,000 (8.71) 21,000 0.00 01000 4103 DMV - Motor Vehicles 65,454 61,551 66,996 56,000 (16.41) 52,000 (7.14) 01000 4104 Animal Control Licenses 280 105 300 250 (16.67) 250 0.00 01000 4105 Business license 18,460 16,760 20,004 18,000 (10.02) 18,000 0.00 01000 4106 License and Perils - Misc 1,803 1,828 2,496 2,000 (19.87) 2,000 0.00 01000 4200 Revenue Sharing 216,994 143,461 95,604 0 (100,00) 0 0.00 01000 4201 PERS On -Behalf payments by SOA 983,049 176,546 0 0 0.00 0 0.00 01000 4202 Jail Contract 519,887 368,952 368,952 350.000 (5.14) 350,000 0.00 01000 4203 Dispatch Contract wlState of AK 42,250 36,000 36,000 36,000 0.00 36,000 0.00 01000 4204 KPB 911 Dispatch 53,040 52,560 52,560 52,560 0.00 52,560 0.00 01000 4205 Alaska Liquor Tax 19,350 15,950 21,996 19,000 (13.62) 19,000 0.00 01000 4206 Alaska Raw Fish Tax 334,691 280,935 380,000 280,000 (26.32) 280,000 0.00 01000 4207 Fisheries Resource Landing Tax 17,356 2,707 17,004 4,000 (76.48) 4,000 0.00 01000 4251 Grant Revenue -Federal Grants 29,380 8,988 0 0 0,00 0 0.00 01000 4252 Grant Revenue - State Grants 59,285 6,900 14,567 0 (100.00) 0 0.00 01000 4253 Grant Revenue - Misc Grants 4,779 0 0 0 0.00 0 0.00 01000 4300 Admin. Exp. - Jail 90,037 97,097 99,948 91,513 (8.44) 92,761 1.36 01000 4301 Admin Exp.- Harbor 332,948 340,606 348,780 359,680 3.13 365,435 1.60 01000 4302 Admin. Exp, - SMIC 88,421 90,913 93,096 96,004 3.12 97,540 1.60 01000 4303 Admin. Exp,- Parking Fund 10,391 10,188 10,428 11,221 7.60 11,400 1.60 01000 4304 Admin. Exp. - Electric 868,558 888,536 909,864 938,293 3.12 953,306 1.60 01000 4305 Admin. Exp. - Water 239,611 245,122 251,004 258,849 3.13 262,991 1.60 01000 4306 Admin. Exp. - Sewer 146,328 149,694 153,288 158,077 3.12 160,606 1.60 01000 4307 Copying Fees 10,743 8,116 5,004 5,000 (0.08) 5,000 0.00 01000 4308 Sales Tax Credit 4,000 4,000 3,996 4,000 0.10 4,000 0.00 01000 4309 Zoning Fees 140 794 0 200 0.00 200 0.00 01000 4310 Project Management 0 0 0 0 0.00 0 0.00 01000 4320 Misc Dog Fees 1,327 1,075 2,100 1,200 (42.B6) 1,200 0.00 01000 4321 Miscellaneous Jail Revenue 0 0 1,500 0 (100.00) 0 0.00 01000 4322 Miscellaneous Dispatching 10,000 10,000 9,996 10,000 0.04 10,000 0.00 01000 4323 Miscellaneous Police Fees 2,366 2,389 996 2,000 100.80 2,000 0.00 01000 4330 Street Work Orders 0 0 0 0 0.00 0 0.00 01000 4331 Shop Work Orders 2,538 2,221 2,496 2,500 0.16 2,500 0.00 01000 4340 P&R: Public Use Fees 1,818 1,948 4,596 2,500 (45.60) 2,500 0.00 01000 4341 P&R: Punchard Fees 19,269 4,309 15,000 7,000 (53.33) 12,000 71.43 01000 4342 P&R: Class Registrations 45,981 44,228 54,996 45,000 (18.18) 45,000 0.00 01000 4343 P&R: Facility Rental 4,247 2,677 2,304 2,500 8.51 2,500 0.00 010004344 P&R: Tournaments 1,439 1,262 1,704 1,700 (0.23) 1,700 0.00 01000 4345 P&R: Special Events 19,201 18,060 20,004 19,000 (5.02) 19,000 0.00 01000 4347 P&R: Shower Fees 14,668 16,793 12,996 15,000 15.42 15,000 0.00 01000 4348 P&R: Rock Wall Fees 466 67 696 500 (28.16) 500 0.00 01000 4349 P&R: Pavilion Fees 4,646 3,955 3,996 4,000 0.10 4,000 0.00 010004360 P&R: Camping Fees 384,852 461,663 390,000 440,000 12.82 440,000 0.00 01000 4351 P&R: Camping w/Utilities 260,765 343,472 354,996 340,000 (4.22) 340,000 0.00 01000 4352 P&R: RV Dump Station 14,499 15,225 12,000 14,000 16.67 14,000 0.00 01000 4353 P&R: Misc Revenue 599 312 192 500 160.42 500 0.00 01000 4354 P&R: Work Orders 6,355 6,974 1,500 6,000 300.00 6,000 0.00 01000 4370 Library Service Revenue 9,949 9,427 9,996 9,500 (4.96) 9,500 0.00 City of Seward General Fund 201812019 Biennial Operating Budget Revenue Detail by Line Item 2015 2016 2017 2018 2017-18 2019 2018-19 _ Actual Actual Budget Budget % Chg Budget % Chg 01000 4371 Library Circulation Revenue 4,454 2,812 7,500 4,000 (46.67) 4,000 0.00 01000 4372 Museum Revenue 0 310 0 0 0.00 0 0.00 01000 4373 Museum Admissions 19,359 12,650 18,000 18,000 0.00 18,000 0.00 01000 4380 Land Rents & Leases 58,359 49,866 35,304 34,700 (1.71) 38,700 11.53 01000 4382 Jail Facility Rental 30,000 30,000 30,000 30,000 0.00 30,000 0.00 01000 4383 Municipal Building Rent 67,329 54,220 50,004 40,000 (20.01) 40,000 0.00 01000 4400 Fines and Bails 17,993 18,365 11,004 17,000 54.49 17,000 0.00 01000 4500 GF Interest on Investments 77,636 9,534 24,996 30,000 20.02 30,000 0.00 01000 4501 GF Penalties & Interest 1,081 820 504 1,000 98.41 1,000 0.00 01000 4610 Surplus Sales 120 0 0 0 0.00 0 0.00 01000 4611 Gravel Sales 1,734 0 0 0 0.00 0 0.00 01000 4620 Franchise Fee - Refuse 17,430 18,790 15,000 17,000 13.33 17,500 2.94 01000 4630 City Clerk Fees 156 703 204 300 47.06 300 0.00 01000 4631 Collection of Doubtful Acconts 0 0 0 0 0.00 0 0.00 01000 4632 Insurance Recovery/Rebate 52,591 45,668 0 0 0.00 0 0.00 01000 4633 Vending Machine Fees 600 0 0 0 0.00 0 0.00 01000 4639 Misc Service Fees 21,234 6,464 0 0 0.00 0 0.00 01000 4700 Other Financing Sources 364 0 0 0 0.00 0 0.00 01000 5899 Miscellaneous Revenue 13,353 851 0 0 0.00 0 0.00 01000 5911 Unrealized gain on FV of Investments 397 0 0 0 0.00 0 0.00 Total Revenues $11,905,382 $11,039,289 $10,800,447 $10,799,047 $ (0.01) $10,886,549 $ 0.81 GENERAL FUND Budgeted Expenditure Totals by Department For 20I8 and 2019 2016 2017 2018 2019 DEPARTMENT Actual Budget Budget Budget General Government: Mayor/Council 360,408 383,640 403,968 386,468 Legislative 40,226 40,968 36,864 37,555 Legal 66,597 86,496 80,000 80,000 City Clerk 293,596 3111335 309,540 311,082 City Manager 341,275 356,63I 376,425 378,767 MIS 347,045 34IJ00 356,491 360,655 Community Development 291,593 300,I44 289,669 285,971 Finance 98I,I32 I,012,977 I,020,777 I,035,757 General Services I07,768 35,328 -96,700 -96,400 Contributions 310,991 30TS00 352,923 352,923 Total General Government $3,I40,63I $3,I76,II9 $3,129,957 $3,I32,778 Public Safety: Police Jail Animal Control Fire Building Inspection Total Public Safety Public Works: Roads and Streets City Shop Municipal Buildings Total Public Works Parks and Recreation 2017 - 2018 2019 - 2019 % Chg % Chg 5.3% -4.3% -I0.0% 1.9% -7.5% 0.0% -0.6% 0.5% 5.6% 0.6% 4.5% 1.2% -3.5% -1.3% 0.8% I.5% -373.7% -0.3% 14.8% 0.0% -I.5% 0.1% I,937,553 2,064,76I 2,I5I,364 2,I63,140 4.2% 0.5% 649,I6I 752,741 676,843 685,922 -10.1% 1.3% I20,I89 I48,067 I35,487 I35,178 -8.5% -0.2% 536,637 5S7,7I9 675,863 688,351 21.2% 1.8% I39,064 I47,971 I49,006 150,332 0.7% 0.9% $3,382,604 $3,67I,259 $3,788,563 $3,822,923 3.2% 0.9% 723,345 698,451 688,I34 701,943 -1.5% 2.0% 328,935 344,886 3I5,394 25I,938 -8.6% -20.1% 3I4,939 442,046 40I,910 420,62S -91% 4.7% $I,367,2I9 $1,485,383 $I,405,438 $I,374,506 -5.4% -2.2% Parks, Campgrounds, Cemetery 704,2I6 Sports and Recreation 245,224 Teen and Youth Center, Rec Room 337,I90 Total Parks & Recreation $I,286,630 726,9II 78I,406 795,836 7.5% 1.8% 323,008 322,389 339,947 -0.2% 5.4% 34I,203 376,297 388,876 10.3% 3.3% $I,39I,I22 $1,480,092 $I,524,660 6.4% 3.0% Library $543,I2I $630,495 $64I,685 $645,633 1.8% 0.6% Debt Service $838,409 $I,23IJ87 $I,I04,065 $I,I59,935 -I0.3% 5.I% TOTALS: $I0,558,6I4 $11,585,565 $II,549,800 $II,660,435 -0.3% 1.0% City of Seward General Fund 201&7019 Biennial Operating Budget Expenditure Line Item by Fund 2015 2016 2017 2018 2017-18 2019 2018-19 �,dh a� Actual Budget Budget % Cho Budget % Cha Personnel Costs: 6000 Salaries 3,699,469 3,628,522 4,177,491 4,096,817 (1.93) 4.080,050 (0.41) 6001Overtime 209,816 172,311 71,424 20r000 (72.00) 20,000 0.00 6002 Standby Time 7,856 7,925 0 0 0.00 0 0.00 6009 Personnel Vacancy Factor 0 0 0 (150,000) 0.00 (150,000) 0.00 6100 Medicare 85,947 82,959 85,033 81,844 (3.75) 81,685 (0.19) 6101 Unemployment Insurance 15,107 20,773 0 4,100 0.00 4,100 0.00 6102 Workersr Compensation 147,827 188,590 167,857 220,051 31.09 217.771 (1.04) 6200 Leave Time 372,974 362,448 426,308 402,160 (5.66) 413,384 2.79 6201 Retirement Benefits 1,816,528 996,865 966,611 888,280 (8.10) 942,427 6.10 6202 Health Insurance 1,417,007 1,608,440 1,916,931 1,877,662 (2.05) 1,916,727 2.08 6203 In Lieu of FICA 2,736 2,785 4,932 _1,975 59.96 1,975 0.00 Total Personnel Costs: $ 7,775,267 $ 7,071,618 $ 7,816.587 $ 7,442,889 $ (4.78) $ 7,528,119 $ 1.15 Non -Personnel Costs: 7000 Audit 99,785 102,980 105,996 110,000 3.78 112,000 1.82 7001 Communications 114,051 129,401 101,762 122,708 20.60 119,869 (2.32) 7002 Postage and Freight 27,373 19,939 49,092 41,442 (15.58) 42,008 1.37 7003 Banking & Credit Card Fees 23,868 27,748 24,996 31,800 27.22 32,900 3.46 7004Insurance 225,933 232,214 216,432 240,316 11.04 241,494 0.49 7006 Legal 96,879 64,888 84,996 80,000 (5.88) 80,000 0.00 7009 Contracted Services 397,566 261,137 237,748 327,836 37.89 343,560 4.80 7010 Engineering 0 0 0 2,000 0.00 3,000 50.00 7011 Testing 5,970 7,598 1,584 6,286 296.84 6,500 3.40 7012 Other Special Services 35,121 33,777 30,804 32,300 4.86 32,300 0.00 7013 State Lobbying Fees 84,500 84,504 84,504 87,000 2.95 87,000 0.00 7014 Federal Lobbying Fees 92,017 92,004 92,196 95,000 3.04 95,000 0.00 7015 Utilities 494,785 498,262 629,302 577,429 9.09 683,989 1.14 7016 Heating Fuel 58,190 46,850 72,792 67,200 (7.68) 68,639 2.14 7017 Rents & Leases 76,316 63,054 56,112 77,450 38.03 82,485 6.60 7200 Library Materials - Other 0 0 0 0 0.00 0 0.00 7201 Library Books Library PLA Grant 14,233 9,434 16,996 10,000 (41.16) 10,000 0.00 7202 Library Periodicals 1,055 2,118 3,000 3,000 0.00 3,000 0.00 7203 Library Standing Orders 1,833 0 3,996 4,000 0.10 4,000 0.00 7204 Library Non -Print 5,093 7,308 3,996 4,000 0.10 4,000 0.00 7205 Library Electronic Materials 0 1,930 4,500 4,500 0.00 4,500 0.00 7208 Museum Collection Supplies 106 568 1,200 1,200 0.00 1,200 0.00 7210 Vehicle Supplies 8,313 6,549 5,100 6,576 28.94 6,658 1.25 7211 Gas & Lube 59,369 65,437 103,920 92,454 (11.03) 98,959 7.04 7212 Uniform Allowance 8,317 10,060 11,556 13,989 21.05 13,823 (1.19) 7213 Safety Equipment 8,717 9,937 15,492 12,700 (18,02) 13,000 2.36 7214 Janitorial Supplies 14,154 16,748 14,796 16,376 10.68 16,958 3.55 7215 Operating Supplies 355,924 384,867 300,612 329,438 9.63 323,197 (1.89) 7216 Maintenance & Repair 174,246 167,449 249,243 204,374 (18.00) 212,202 3.83 7217 Small Tools & Equipment 70,061 72,746 73,095 74,756 2.27 83,076 11.13 7218Inmate Meals 11,348 10,061 12,996 10,000 (23,05) 10,000 0.00 7300 Advertising 25,056 44,612 32,364 42,456 31.18 42,762 0.72 7301 Subscriptions & Dues 32,742 35,172 33,996 39,220 15.37 40,036 2.08 7302 Travel & Subsistence 100,922 102,530 116,456 125,908 8.12 122,420 (2.77) 7303 Education & Training 38,000 35,060 50,700 56,507 11.45 51,051 (9.66) 7304 Equipment Rent 23,440 28,118 40,124 41,214 2.72 37,785 (8.32) 7305 Grant Overhead 0 0 0 0 0.00 0 0.00 7306 In-IGnd Expenses 84 0 0 0 0.00 0 0.00 7307 GF Administrative Fee 90,037 97,097 99,948 91,513 (8.44) 92,761 1.36 7800 Sister City Program 3,889 3,725 4,500 24,500 444.44 4,500 (81.63) 7801 Contributions 204,128 210,991 207,504 252,923 21.89 252,923 0.00 7802 Contributions to Senior Citizens 75,000 75,000 75,000 75,000 0.00 75,000 0.00 7803 Contributions to B&G Club 25,000 25,000 24,996 25,000 0.02 25,000 0.00 7804 Elections 1,171 1,591 3,996 4,000 0.10 4,000 0.00 7805 Promotion 7806 Volunteer Fireman Stipend 7807 Contingency 7808 Bad Debt Expense 7810 Miscellaneous Expense 7811 Miscellaneous Programs 8001 Unrealized Loss on Investments 8011 Bonding Expense 8012 Debt Service Interest Expense 8102 Buildings 8103 Capital Equipment 8104 Motor Pool Rent 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures City of Seward General Fund 20IM019 Biennial Operating Budget Expenditure Line Item by Fund 2015 2016 2017 2018 2017-18 2019 2018-19 Actual Actual Budget B Budget % Ch 9,719 4,936 10,008 11,000 9.91 11,000 0.00 20,000 20,000 20,004 34,000 69.97 38,000 11.76 5,062 2,500 8,004 7,000 (12.64) 7,000 0.00 0 1,202 0 0 0.00 0 0.00 17,737 72,728 13,956 22,500 61.22 22,400 (0,44) 0 0 0 0 0.00 0 0.00 0 0 0 0 0.00 0 0.00 0 0 0 0 0.00 0 0.00 155,150 161,550 239,691 263,756 5,87 244,106 (3.80) 0 0 86,300 0 (100.00) 0 0.00 5,566 50,606 6,000 3,500 (41.67) 5,500 57.14 215,629 0 0 0 0.00 0 0.00 90,000 _ 95,000 237,600 310,784 30.86 320,784 3.22 $ 3,703,465 $ 3,4486,986 $ 3,819,751 $ 4,106,911 $ 7.52 $ 4,132,335_ $ 0.62 $ 11,478,722 $ 10,558,604 $ 11,636,338 $ 11,549,800 $ (0.74) $ 11,660,454 $ 0.96 a � z n O n c nNi Q Q 3 N Q rD �. cr Q m 2 � M 3 N r7 N O C a1 ty Ln ou .'O W n00 to rD m n m m rF O Q m w Q. Q rD O_ N O r 00 r m m O a- � Q d M w p fD Q N C 3 rD LA n � C r) Q rD rD Cr O O � o 3 3 C w O d N ul O w W O O lD Ul o� r I 1 N W W O t]'i V O 0�0 w Uri N --I C 00 Cn N W O O tn� N F+ N Q O O O O O Ci O a o to NJ r 0 o w r [r, ul Cl) � Cn Cn [ri �O Cn V Ql r O U'n In Ln A In In r cn rn O r O 00 Lrl W to lD W W l0 In In N V A O O NJ Lo O N loo I O O NJ r1i NJ O O O N F. CD N W i i O * O O w W W F. V O1 0 rD EA D O 3 3 rr IrD Ln N rt O r CL ro � rr 'D 'p r m m o a m m m to n w O rD n (nO C �__ n � G n 3 ❑" rD rp 0 o O a o 3 3 M Q LM In RR --I O � N Ln W Cn O IA Y Ln 00 N W �I- o-j co N Ln Y W 000 O O O O N 100 10 O tn N Y o a o N N 4s W I+ Y �[ Lo 00 In Cn O c m O Ian Ln (n in N Iv 6n In Ul N61 N W� DD PI NJlf'n �60i lD 0000 NJ Cn O Y Cn O r O 00 00 Ln w Lo 00 W � U'1 Vl cn 00 00 Ln W O O NO NO ON N p v N i W i i [D O +E O O W W W 3 m m ram+ O Y 00 N N O F� 00 Q N Z m CD = -n cr r C/1 m M C Z > o v n S (D Q c F GENERAL FUND Budgeted Interfund Transfers 2018 and 2019 2018 2019 Transfers- Transfers- Transfers- Transfers - In out In Out TRANSFERS FROM OTHER FUNDS: Harbor Enterprise Fund: One-half of land rents and leases 182,358 182,358 Federal and State lobbying 17,920 17,920 Payment -in -Lieu -of -Tax 189,558 189,092 Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases 89,873 89,973 Payment -in -Lieu -of -Tax 27,396 26,036 Parking Enterprise Fund Payment -in -Lieu -of -Tax 25,012 25,732 Electric Enterprise Fund: Federal and State lobbying 40,319 40,319 Payment -in -Lieu -of -Tax 913,040 931,794 Electric line general operating permit fee 300,000 3DO,000 Water Enterprise Fund: Federal and State lobbying 5,973 5,973 Payment -in -Lieu -of -Tax 110,660 108,569 Wastewater Enterprise Fund: Federal and State lobbying 5,973 5,973 Payment -in -Lieu -of -Tax 93,924 95,427 Lowell Pt, Sewer Lagoon loan repayment to Cap Fund (a) 0 0 Commercial Vessel Tax Fund - Cruise Tax for SVAC: 20,000 20,000 Commercial Vessel Tax Fund - Cruise Tax for Fire: 20,000 20,000 Commercial Vessel Tax Fund - Cruise Tax for Roads, Library, etc. 44,717 45,875 TOTAL TRANSFERS IN: $2,086,722 $2,104,941 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 1,250,000 1,262,500 SMIC Enterprise Fund -cash deficit 322,439 102,567 Electric Enterprise Fund - loan repayment (b) 0 0 Sewer Enterprise Fund - RV dump 14,000 14,000 ASLC Utility Subsidy (30%/40% of PILT); reclassed to contra -revenue D 0 Capital Acquisition Fund (equal to Sewer loan repayment) (a) 0 0 Capital Acquisition Fund (equal to State Revenue Sharing) 0 0 TOTAL TRANSFERS OUT: $1,596,439 $1,379,067 NET TRANSFERS: $500,283 $725,874