HomeMy WebLinkAboutRes2017-019Sponsored by: Hunt
CITY OF SEWARD, ALASKA
RESOLUTION 2017-019
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AMENDING THE 2017 BUDGET TO REFLECT MID -CYCLE
BUDGET ADJUSTMENTS, AND APPROPRIATING FUNDS
WHEREAS, the 2016/2017 Biennial Budget was passed in November 2015, reflecting the
budget period from January 1, 2016 through December 31, 2017; and
WHEREAS, budget adjustments are made at various points during the year and this
additional amendment reflects a mid -cycle budget adjustment to reflect budget amendments based on
updated information since the passage of the 2017 Budget in 2015, as well as new projects and
priorities impacting the City in 2017; and
WHEREAS, this resolution adopts specific changes to the General Fund and enterprise
funds, with specific changes reflected on the schedule and narrative attached hereto.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY -OF SEWARD, ALASKA, that:
Section 1. The General Fund 2017 Budget is hereby amended and funds are hereby
appropriated, according to the specific modifications included on the attached schedule, as follows:
1) Revenues are increased by $605,000; 2) Expenditures are increased by $555,967 with $33,500
being one-time expenditures; and 3) Transfers -out increase by $15,000.
Section 2. The Harbor Enterprise Fund 2017 Budget is hereby amended and funds are hereby
appropriated, according to the specific modifications included on the attached spreadsheet, as
follows: 1) Revenues remain unchanged; and 2) Expenses are decreased by $67,074.
Section 3. The Electric Enterprise Fund 2017 Budget is hereby amended and funds are
hereby appropriated, according to the specific modifications included on the attached spreadsheet, as
follows: 1) There are no -changes to revenues or transfers; and 2) .Expenses are increased by
$163,599, with $207,000 being one-time costs.
Section 4. The Water Enterprise Fund 2017 Budget is hereby amended and funds are hereby
appropriated, according to the specific modifications included on the attached spreadsheet, as
follows: 1) There are no changes to revenues or transfers; and 2) Expenses are increased by $4,400.
Section 5. The Wastewater Enterprise Fund 2017 Budget is hereby amended and funds are
hereby appropriated, according to the specific modifications included on the attached spreadsheet, as
follows: 1) There are no changes to revenues or transfers; and 2) Expenses are decreased by $1,596.
CITY OF SEWARD, ALASKA
RESOLUTION 2017-019
1
Section 6. The Hospital Enterprise Fund 2017 Budget is hereby amended and funds are
hereby appropriated, according to the specific modifications included on the attached spreadsheet, as
follows: 1) There are no changes to revenues or transfers; and 2) Expenses are decreased by
$36,128, due to the payoff of the Seward General Hospital PERS loan to the Electric MRRF in 2016.
Section 7. The Seward Mountain Haven Enterprise Fund 2017 Budget is hereby amended
and funds are hereby appropriated, according to the specific modification included on the attached
spreadsheet, as follows: 1) There are no changes to budgeted revenues or transfers; and 2) Expenses
are decreased by $338,707 related to the refunding of 2008 bonds and the defeasance of $3 million of
bond principal in 2016.
Section 8. The City Council hereby approves the parks maintenance technician full-time
year-round position to become a summer seasonal position and the campground coordinator summer
seasonal position to become a full-time year-round position with benefits, in order to provide more
consistent training and supervision of the growing campground operations in the summer, at an
anticipated budget savings of $2,471.
Section 9. The electric department is hereby authorized to hire a replacement operations
supervisor position six months prior to the stated retirement date of the current employee in that
position, in order to facilitate adequate transition planning for a key position with significant
knowledge of the City's electrical infrastructure and system configuration.
Section 10. The City Council hereby approves a $5 per hour increase in the pay scale for all
patrol officers, investigator, lieutenant and sergeant positions in the police department, in order to
attract and retain qualified police officers and to reduce the impact of staff turnover associated with
external competition from police departments in other Alaskan cities.
Section 11. This resolution shall take effect immediately upon its adoption, and the budget
shall be amended effective January 1, 2017.
PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 281n
day of March, 2017.
THE CITY OF SEWARD ALASKA
Jean Bardarson, Mayor
CITY OF SEWARD, ALASKA
RESOLUTION 2017 019
AYES: Casagranda, Keil, Squires, McClure, Altermatt, Slater, Bardarson
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST:
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(City Seal)
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CITY OF SEWARD
2017 MID -CYCLE BUDGET ADJUSTMENTS
March 28, 2017
Summary of Impacts by Fund:
General Fund - positive impact of
$
34,033.00
Harbor Fund - positive impact of
$
67,074.00
Electric Fund - negative impact of
$
(163,599.00)
Water Fund - negative impact of
$
(4,400.00)
Sewer Fund - positive impact of
$
1,596.00
Hospital Fund - positive impact of
$
36,128.00
Seward Mountain Haven Fund - positive impact of
$
338,707.00
Positive
Negative
Budget
Budget
Account
Impact
Impact
GENERAL FUND:
Increase sales tax revenue
01000-0000-4000
a
$ 300,000.00
Increase property tax revenue
01000-0000-4010
b
$ 230,000.00
Reduce fish tax revenue
01000-0000-4206
c
$ (100,000.00)
Increase camping revenue
01000-1410-4350
d
$ 75,000.00
RV dump costs transfer to Sewer
01000-1411-7015
e
$ (15,000.00)
Health insurance cost increase
01000-XXXX-6202
f
$ (73,300.00)
Police $5/hr. wage increase; Officers only
01000-1210-6000
g
$ (118,283.00)
Road bond debt service principal
01000-1900-8300
h
$ (137,504.00)
Road bond debt service interest
01000-1900-8012
h
$ (92,895.00)
Campground and Parks staffing change
01000-1410-6000
i
$ 2,471.00
Increase ASLC credit toward utility bill
01000-0000-3710-15000
j
$ (2,956.00)
One-time costs:
Cemetery expansion; current section full
01000-1412-7009
k
$ (25,000.00)
City Clerk document shredding
01000-1113-7009
1
$ (2,500.00)
Accufund on -site new staff training
01000-1140-7009
m
$ (6,000.00)
$ 607,471.00
$ (573,438.00)
HARBOR FUND:
Health insurance cost increase
11000-XXXX-6202
f
$ (12,000.00)
Harbor bond refunding - principal savings
11000-2090-8300
n
$ 21,187.00
Harbor bond refunding - interest savings
11000-2090-8012
n
$ 57,887.00
$ 79,074.00
$ (12,000.00)
ELECTRIC FUND:
Health insurance cost increase
15000-XXXX-6202
f
$ (4,400.00)
Electric bond refunding - principal increase
15000-3090-8300
n
$ (15,000.00)
Electric bond refunding - interest savings
15000-3090-8012
n
$ 62,801.00
One-time costs:
Replace operators 17-year old truck
15000-3000-8103
0
$ (45,000.00)
NorthStar mass meter exchange contract
p
$ (25,000.00)
NorthStar utilization review contract
p
$ (15,000.00)
ITRON meter reading device configure & assist
p
$ (8,000.00)
Position overlap 6-mos due to Operations Supery 15000-3001-6XXX
q
$ (54,000.00)
Vegetative clearing of transmission line
r
$ (60,000.00)
$ 62,801.00
$ (226.400.00)
WATER FUND:
Health insurance cost increase
SEWER FUND:
Health insurance cost increase
Sewer loan adjustment - principal savings
Sewer loan adjustment - interest savings
HOSPITAL FUND:
Hospital loan payoff - principal savings
Hospital loan payoff - interest savings
SEWARD MOUNTAIN HAVEN FUND:
SMH bond refunding - interest savings
17000-4500-6202
f $ (4,400.00)
18000-4500-6202
f
$ (1,200.00)
18000-4590-8300
n
$
2,274.00
18000-4590-8012
n
$
522.00
$
2,796.00 $ (1,200.00)
19100-0000-8300
n
$
21,658.00
19100-0000-8012
n
$
14,470.00
$
36,128.00
19200-0000-8012
n
$
338,707.00
Council Agenda Statement
Meeting Date: March 28, 2016
To: Honorable Mayor and Members of the City Council
Through: Jim Hunt, City Manage
From: Kristin Erchinger, Finance Director
,agenda Item: 2017 Mid -Cycle Budget Adjustments
BACKGROUND & JUSTIFICATION:
The 2016/2017 Biennial Budget which covers the period January 1, 2016 through December 31,
2017 was passed in November 2015. Periodically, adjustments are made to the budget as new data
becomes available regarding expected revenues and/or changing priorities and projects.
The specific requested budget adjustments are listed on the attached spreadsheet and described more
fully below:
Sales tax revenues came in higher than budgeted in 2016 by approximately $430,000, and the
recommended increase in the 2017 budget is $300,000, bringing the 2017 Budget to $105,000 lower
than 2016 actuals.
Property tax revenues reflect an increase in revenues of $230,000 as approved by the voters in an
election in October 2016, for the purpose of funding road improvement bonds in an amount not to
exceed $3 million. Offsetting these revenues is an increase in principal and interest on road bonds.
A resolution to increase the mill rate will come before the Council in April.
Fish tax revenues are reduced $100,000 to reflect the significant decline in fish landings over the past
year, in order to more conservatively estimate raw fish tax.
The police department is experiencing challenges associated with retention of trained patrol officers
due to hiring practices in other cities which offer signing bonuses to trained officers to relocate, and
nearby cities offering approximately $10 more per hour starting pay. To attract and retain qualified
patrol officers, the administration is requesting Council approval of a $5 per hour increase for all
patrol officers, including the investigator, sergeant and lieutenant positions. This will not impact
dispatch, DMV, jail or police chief positions. The total added cost is $118,283, but is expected to
reduce turnover, especially of newly -trained employees which cost the City significant time and
resources to prepare and train for patrol, as well as to retain the quality patrol officers currently
employed by the City.
Health insurance costs rose higher than anticipated in the budget, resulting in an increase in the
General Fund of $73,300, the Harbor Fund of $12,000, the Electric Fund of $4,400, the Water Fund
of $4,400, and the Sewer Fund of $1,200.
Camping revenues came in higher than budget by $135,00 in 2016 and this conservative budget
adjustment request of$75,000 reflects the fact that 2016 saw record -high visitor numbers. A portion
of these increased revenues ($25,000) is requested to go toward expanding available cemetery sites
and providing road access to those sites, to address capacity issues in the current public cemetery.
Utility costs in the campgrounds are budgeted to increase $15,000 reflecting the pass -through of
sewer dump station costs to the Sewer Fund, rather than remaining in the General Fund as originally
budgeted. The current full-time year-round parks maintenance position is slated to become a part-
time position and the part-time campground coordinator position will become a fall -time position, in
order to alleviate the challenges associated with having to re-train a new person each summer to
supervise the work of all the seasonal employees in the campgrounds. The pay for the campground
coordinator is lower than the parks maintenance position, and is expected to save $2,471 annually.
The 2017 Budget calls for $16,800 in utility subsidies to the Alaska Sealife Center from the General
Fund, representing 20% of their annual payment -in -lieu -of -tax to the City. Based on their actual
PILT in 2016 however, that subsidy will be higher by $2,956.
The Clerk's office has requested $2,500 for a document shredding contract to address a backload of
records destruction planned for the coming summer. The finance department requests $6,000 to
provide on -site software training and configurations from the new accounting system software
vendor.
The Harbor Fund will see savings from debt refunding of $79,074; Electric, savings are $47,801;
long-term care facility savings are $338,707; and the payoff of hospital debt for Seward General
Hospital PERS will save $36,128 annually.
The Electric Fund requests funding of $54,000 to hire a new Operations Supervisor six months in
advance of the retirement of the individual in that position, to facilitate a smooth transition from a
long-term employee with significant institutional knowledge of the City's electrical infrastructure. In
addition, $45,000 is requested to replace a 17-year old operator's truck, and $60,000 to conduct
annual vegetative clearing of the transmission and distribution lines. Funding totaling $48,000 is
also requested to obtain assistance from our billing system software vendor and the handheld radio
meter reading vendor to facilitate a smooth mass meter exchange of system -wide electrical meters
coming in Spring.
INTENT:
The intent of this resolution is to amend the 2017 Budget as described in the narrative above,
including to authorize a $5 per hour increase above their base pay for all patrol officers, investigator,
lieutenant and sergeant in the police department, to authorize the parks maintenance technician to
become a seasonal summer position rather than a year-round position with benefits and the
campground coordinator position to become a year-round position with benefits, and to authorize the
six-month early hiring of an operations supervisor in the electric fund to replace a long-time
employee who will be retiring, in order to facilitate a smooth transition of historical knowledge of
system infrastructure and configurations..
' � JL- Yes No N/A
1. Comprehensive Plan (document source here):
2, 1 Strategic Plan (document source here):
Other (list)% iX
FISCAL NOTE:
This action will improve the General Fund budget by $34,033; the Harbor Fund budget by $67,074;
the Sewer Fund budget by $1,596; the Hospital Fund budget by $36,128; and the Seward Mountain
Haven Fund budget by $338,707. It will result in a budget reduction in the Electric Fund of
($163,599) and the Water Fund of ($4,400). However, the Electric Fund is expected to end 2016
with net revenues and expenses corning in lower than budget by more than $1.5 million in savings,
due to much lower than expected investment in infrastructure projects in 2016.
Approved by Finance Department:
ATTORNEY REVIEW: Yes No X
RECOMMENDATION:
Seward City Council authorize the 2017 Mid -Cycle Budget Adjustments in substantial form as
attached hereto.