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Home My WebLink About11162020 City Council Work Session Packet - Budget and Wage Study Seward City Council Work Session Packet Topic: Understanding the budget and financial statements with Acting Finance Director Sam Hickok & Review and discuss the city’s wage & classification study results November 16, 2020 City Council Chambers Beginning at 6:00 p.m. PUBLIC NOTICE CITY COUNCIL WORKSESSION NOTICE IS HEREBY GIVENthat the Seward City Councilwill take part in an work session delivered by the City Attorney on the following item of business: CITY COUNCIL WORKSESSION Monday, November 16, 2020 at 6:00 p.m. Virtual Meeting Topic: Understanding the budget and financial statements with Acting Finance Director Sam Hickok & Review and discuss the city’s wage & classification study results How To VirtuallyATTEND The Meeting 1.The meeting will be Live Streamed on the city’s YouTube page. Log onto YouTube and type “City of Seward Alaska” into the search bar. 2.Listen on the radio. Tune to KIBH-FM 91.7 3.Watch on television. Tune into GCI Cable Channel 9. 1 UNDERSTANDING THE BUDGET & FINANCIAL STATEMENTS NOVEMBER 16, 2020 2 -out 6.18 months – 6 months’ of expenditures and transfers - @ 12/31/2019 Only fund legally required to have an approved budget Must present a balanced budget, or have the fund balance to cover deficit Policy: 3in unassigned fund balanceGeneral government, public safety, public works, recreation, library and debt service – 26% – 12% – 46% – 5% – 4% Sales tax Charges for services Property tax Intergovernmental – 7% Bed tax Other ~ $12 million annual budget Funded by: GENERAL FUND (PG. 37 OF BUDGET BOOK) 3 s, as airs and cie in, - out, in order - be utilized to fund not time revenues to fund annual - balance is within the band of established policy 6 months’ of expenditures and transfers - fund out) into the Capital Acquisition Fund for the purpose of financing major capital maintenance and rep - time revenues (such as grant administration fees, sales of fixed assets, legal settlements, etc.) should - Time Revenue Policy - The City should maintain a level of undesignated fund balance equal to at least 3to cover unanticipated revenue shortfalls, and to provide an adequate level of reserves to cover unforeseen needs and emergenwell as to cover the potential shortfall of all other City funds. The City will designate 50% of the previous years’ annual surplus (defined as the difference between revenues and transfersexpenditures and transfers(defined as items in excess of $20,000), in any year where the General Fund levels. Oneongoing expenditures, but should be used to fund capital repairs and replacement. The use of onebudgets promotes structural budget deficits in future years. Fund Balance PolicyCapital Acquisition Fund Policy One IMPORTANT GENERAL FUND POLICIES 4 Operate like a businessFunded by charges for services (moorage, parking, utility sales, etc.) Budgets not legally mandated, but adopted by Council anywayGeneral Fund must legally cover shortfalls of any Enterprise Fund, ex: SMIC HarborSMICParkingElectric WaterWastewaterHospitalMtn. Haven LTC Facility ENTERPRISE FUNDS 5 $3.8 million unassigned fund balance - Departments pay into monthly to fund future vehicle purchases Based on number of vehicles in department@ 12/31/19 Accrued annual leave liability for General Fund employees Motor Pool Compensated Absences INTERNAL SERVICE FUNDS 6 Capital Acquisition FundStreets & SidewalksAnimal Shelter Specific revenue sources with restricted expendituresEx: Bus transportation fund, ALPAR litter fund, Disaster fundsAcquire or construct major capital facilities and equipment Special Revenue FundsCapital Project Funds Not represented in the budget book, but included in financial statements (CAFR) OTHER FUNDS 7 Budget assumptions, policies, major – 4 work sessions broken up by department/fund Kickoff work session issues of current cycle, Council inputFinance develops revenue projections and cost estimates of insurance, debt service, administrative fees, etc.Preliminary document distributed to Council1-Public hearingPublic hearing and adoption SeptemberOctoberNovember/December Distribute budget directions and forms to - Department budgets due to FinanceFinance prepares personnel budget, allocations, insurance, depreciation Capital budgets due to FinanceCity Manager and Finance Director meet with department heads individually Council must adopt/appropriate budget by resolution no less than10 days before the end of the year by SCC 5.05.015July department headsAugust September BUDGET PROCESS (PG. 15 OF BUDGET BOOK) 8 -19 Delayed in past due to delay in final State numbers and recently COVID Auditors prepare and print CAFR Presentation to Council and public ~ June March - -February up requests - -April FollowTransmittal letterManagement Discussion & Analysis (MD&A)Statistical section 12/31 fiscal yearAudit preparation DecemberFieldwork (2 weeks) sometime between midto midPost audit work in the weeks following ANNUAL AUDIT 9 Transfer – Project – G/L 01000 – 1140 – 7000 – 0080 – 19100 Fund – Dept – Account structure Council action required for all transfers between funds City Manager can transfer budgets between departments within a fund, but not interfund budgeted items - Required for all nonTriggers the need for account coding in one of the Sections of the resolutionFiscal note on the agenda statement describes funding source and any fiscal impact, account coding is NOT required here “AND APPROPRIATING FUNDS” RESOLUTIONS & AGENDA STATEMENTS 10 SEWARD Table 1 PROPOSED CLASSIFICATION PLAN Current Position TitleProposed TitleTotalSkill LevelGrade Directors and Senior Managers 745 Chief of Police 735+13 Finance Director745 Fire Chief 740 735 Assistant City Manager Harbormaster695 to 73012 715 Utility Director Utility Manager710 Director of Public Works 705 MIS Director Information Technology Manager700 Director of Community Development 695 Deputy Finance Director695 Patrol LieutenantDeputy Police Chief 690 Deputy Fire Chief690 Operations Supervisor655 to 69011 685 Parks & Recreation Director680 Deputy Harbormaster 675 Public Works Superintendent675 Planner 660 City Clerk655 Patrol Sergeant615 to 65010 650 Librarian Museum Director635 Supervisors and Advanced Technical Human Resources Officer Personnel Officer595575-6109 Senior Computer Technician 585 Building Inspector 580 Street Foreman 535-5708 560 Shop Foreman 555 Harbor Worker III 555 Parks and Camps Operations Supervisor555 Water/Wastewater Foreman 555 Accounting Supervisor545 MIS Tech 540 Patrol Officer Patrol Corporal540 Corrections Sergeant495 to 5307 530 Maintenance Mechanic Operator530 Water/Wastewater Operator 530 Dispatch Supervisor525 Animal Control Officer455 to 4906 485 Harbor Worker II485 Curator 485 11 SEWARD Table 1 PROPOSED CLASSIFICATION PLAN Current Position TitleProposed TitleTotalSkill LevelGrade Dispatcher475 Senior Administrative Assistant-HarborOfficer Manager 475 Accounting Technician III460 Executive Liaison-City ManagerOffice Manager 455 Program Coordinator Campground Coordinator450415 to 4505 Corrections Officer 445 Parking Operations Supervisor440 Deputy City Clerk 435 Program Coordinator Sports & Recreation Coordinator435 Field Engineer 420 Parks Maintenance Technician415 Accounting Technician II (Utility) 415 Accounting Technician II (A/P)415 Administrative and Technical Technician400375 to 4104 Executive Assistant -Fire 410 Executive Assistant-Parks390 Administrative Assistant-PoliceExecutive Assistant - Police 390 Planning Technician390 Accounting Technician I (Payroll) 385 Executive Assistant-Electric380 Custodian - Municipal Buildings335 to 3703 345 DMV Clerk345 Recreation AssistantAdministrative Assistant 345 Administrative Assistant-Harbor335 Part-time Animal Control Assistant 335 Office Assistant Administrative Assistant-Clerk325295 to 3302 Part-time AidesTo 2901 280 Campground Attendants-Seasonal275 Gardener 270 Parking Lot Attendant250 Program Aides-Seasonal (Summer Camp) 245 12 SEWARD Table 1 PROPOSED CLASSIFICATION PLAN Current Position TitleSkill LevelGrade Directors and Senior Managers Chief of Police 735+13 Finance Director Fire Chief Assistant City Manager Harbormaster695 to 73012 Utility Director Director of Public Works MIS Director Director of Community Development Deputy Finance Director Deputy Police Chief Deputy Fire Chief Operations Supervisor655 to 69011 Parks & Recreation Director Deputy Harbormaster Public Works Superintendent Planner City Clerk Patrol Sergeant615 to 65010 Librarian Museum Director Supervisors and Advanced Technical Human Resources Officer 575-6109 Senior Computer Technician Building Inspector Street Foreman 535-5708 Shop Foreman Harbor Worker III Parks and Camps Operations Supervisor Water/Wastewater Foreman Accounting Supervisor MIS Tech Patrol Officer Corrections Sergeant495 to 5307 Maintenance Mechanic Operator Water/Wastewater Operator Dispatch Supervisor Animal Control Officer455 to 4906 Harbor Worker II Curator 13 ------------------ 606 Table 26,7351,2939,9244,2804,4637,1255,815 18,16119,81814,05615,673 Cost to Implement 94,86386,239 130,441121,341112,875105,000 Top of the 65th 86,96180,89475,25070,00065,88559,895 Bottom of the 50th Proposed FY2020 Range - - 61,194 88,26980,22680,28879,60170,97096,84562,73385,15586,15470,97055,43283,13878,31250,21167,55888,62855,43264,29352,77072,73864,29254,08068,55773,999 115,066101,192100,256 Annual Current - - - - 76,431 97,81797,81784,33188,62190,80974,54186,45582,29370,97380,29669,23261,18380,29667,55464,28467,55472,73676,43180,29665,91969,232 110,644119,117102,765107,968 - - - - 55,428 76,43182,29367,55467,55470,09360,18374,54161,18366,61959,69762,73465,91951,47858,23155,42844,40658,23154,09046,63648,99352,77352,77358,23147,78347,783 Seward - Salary Range - - - - - - - - - - - 95,045 92,85199,14393,00296,11795,87588,27177,16785,09779,72683,82283,520 122,384123,441114,894136,367110,478117,552116,754 - - - - - - - - - - - 65th Percentile 90,51988,08777,14492,71266,50277,17083,84275,81985,45467,52871,66265,22662,09169,00455,16065,08256,79868,67362,899 Salary Survey Data - - - - - - - - - - - - SEWARD 88,72398,07298,02191,66190,40791,80193,26787,10872,55083,69575,06680,24482,638 117,270114,629108,806127,321111,989100,662 COMPREHENSIVE TABLE - - - - - - - - - - - 50th Percentile 82,53580,91070,35685,43865,94675,50479,28470,19879,25066,88965,62261,70556,30666,10049,89962,68955,27459,38459,384 Salary Survey Data - 735+ Skill Level 535-570 695 to 730655 to 690615 to 650575 to 610 JFA 745745740735715710700705695690690690685680675680660650635595585580560555555555545540555540 Total 98 13121110 New Grade n/a 26-2922-2522-2523-2620-2224-2720-2318-2019-2118-2119-2117-1917-2015-1715-1715-18 Grade 24.5-27.521.5-23.519.5-21.520.5-22.521.5-24.516.5-18.513.5-15.517.5-19.514.5-16.515.5-17.5 Current Position Title 14 Directors and Senior Managers Chief of PoliceFinance DirectorFire ChiefAssistant City Manager HarbormasterUtility Director MIS Director Director of Public WorksDirector of Community DevelopmentDeputy Finance Director Deputy Police Chief Deputy Fire ChiefOperations SupervisorParks & Recreation DirectorDeputy HarbormasterPublic Works SuperintendentPlannerPatrol SergeantLibrary Director Supervisors and Advanced Technical Human Resources Officer Senior Computer Technician Building Inspector Street ForemanHarbor Worker IIIParks and Camps Operations SupervisorWater/Wastewater ForemanAccounting SupervisorMIS Tech Shop ForemanPatrol Officer ----------- 592 Table 26,6726,0694,2395,0921,7224,0106,1946,1942,8677,2357,4944,0117,6853,7753,7752,734 10,272 Cost to Implement 78,39971,27264,793 Top of the 65th 54,45049,50045,000 Bottom of the 50th Proposed FY2020 Range - - 47,77856,17448,38150,21144,40859,69655,43247,77845,49043,30643,30646,63342,26542,00639,22868,16245,48937,31555,43245,48941,22549,50444,40841,22555,42854,63142,266 Annual Current - 59,69765,91664,28459,69756,80864,28464,28464,28464,28456,80854,09054,09054,09054,09054,09056,80861,18356,42851,47854,09054,09054,09059,69751,74876,43152,77355,42855,248 - 43,30243,30646,63643,30241,22156,63656,63656,63656,63641,22139,22439,22439,22439,22439,22441,22144,40640,20137,31339,22439,22439,22441,22137,71355,42838,24740,20140,201 Seward - Salary Range - - - - - - - - - - - - 74,45774,45785,90857,84257,84257,84257,84272,23272,23272,23272,23272,23268,15668,00068,13065,64568,156 - - - - - - - - - - - - 65th Percentile 55,73555,73556,74244,95844,95844,95844,95848,99048,99048,99048,99048,99051,73647,91947,53451,19351,736 Salary Survey Data - - - - - - - - - - - - - SEWARD 72,73871,69882,63855,75455,75455,75455,75468,50568,50568,50568,50568,50566,58165,16759,28065,16766,581 COMPREHENSIVE TABLE - - - - - - - - - - - - 50th Percentile 52,12554,99056,74243,35543,35543,35543,35547,26947,26947,26947,26947,26948,05747,87942,93150,08648,057 Salary Survey Data - Skill Level 495 to 530455 to 490415 to 450 JFA 530530530525485485485485485485475475475475475475460455450445445445440435435420415415415 Total 765 New Grade 13-1513-1713-1512-1412-1411-1311-1311-1311-1311-1312-1410-1211-1311-1311-1312-1510-1218-20 Grade 14.5-16.513.5-15.513.5-15.513.5-15.513.5-15.513.5-15.511.5-13.510.5-12.511.5-13.5 Current Position Title 15 Correctional SergeantWater/Wastewater Operator Maintenance Mechanic Operator Dispatch SupervisorAnimal Control OfficerHarbor Worker IIHarbor Worker IIHarbor Worker IIHarbor Worker IICuratorDispatcher DispatcherDispatcherDispatcherDispatcherOffice Manager - Harbor Accounting Technician IIIOffice Manager -City ManagerProgram Coordinator - Campgrounds Corrections OfficerCorrections OfficerCorrections OfficerParking Operations Supervisor Deputy City ClerkProgram Coordinator - Sports and RecField EngineerParks Maintenance TechnicianAccounting Technician II (Utility)Accounting Technician II (A/P) - ---------- 96 Table 25,9434,0293,0523,8403,8404,693 224,073 Cost to Implement 62,28456,62251,47446,795 Top of the 65th 43,25839,32535,75032,500 Bottom of the 50th Proposed FY2020 Range 37,31552,77047,77746,63346,48839,22940,20642,26639,22935,48535,48534,63237,89830,59730,59730,59730,59730,597 Annual Current - - - - - - 46,63652,77361,77552,77348,99354,09051,47850,20445,48946,63646,63642,261 - - - - - - 33,76738,24741,18338,24735,48739,22437,31336,37932,93833,76733,76729,116 Seward - Salary Range - - - - - - - - - - - - - - 52,89762,62370,02353,713 - - - - - - - - - - - - - - 65th Percentile 37,55447,61650,77241,088 Salary Survey Data - - - - - - - - - - - - - - - SEWARD 48,36059,40469,95951,906 COMPREHENSIVE TABLE - - - - - - - - - - - - - - 50th Percentile 36,28644,35648,05338,917 Salary Survey Data - Skill Level Up To 290 375 to 410335 to 370295 to 330 JFA 400410390390390385380345345345335335325280275270250245 Total 4321 New Grade 5-8 8-109-118-108-108-10 11-1310-12 Grade 9.5-11.5 10.5-12.510.5-12.5 Current Position Title 16 Administrative and Technical TechnicianExecutive Assistant-FireExecutive Assistant-ParksExecutive Assistant - PolicePlanning TechnicianAccounting Technician I (Payroll)Executive Assistant-ElectricCus todian - Municipal BuildingsDMV ClerkRecreation AssistantAdministrative Assistant-HarborPart-Time Animal Control AssistantAdministrative Assistant-ClerkPart-Time AidesCampground Attendants-SeasonalGa rdenersParking Lot AttendantProgram Aides-Seasonal (Summer Camp)Total Cost to Implement: PPP Table 3 62,28486,239 46,79551,47456,62264,79371,27278,39994,863 105,000112,875121,341130,441 OOO 45,67150,23955,26260,78963,23769,56176,51784,16992,586 NNN 59,32982,148 44,57549,03253,93661,71967,89174,68090,363 M MM 43,50547,85552,64157,90560,23766,26172,88780,17688,193 L LL 42,46046,70651,37756,51458,79164,67071,13778,25186,076 K KK 41,44145,58550,14355,15857,37963,11769,42976,37284,009 J JJ 40,44644,49048,93953,83356,00261,60267,76274,53881,992 I II 39,47543,42247,76452,54154,65760,12366,13572,74980,024 HHH SEWARD 38,52742,38046,61851,27953,34558,67964,54771,00278,102 271 PROPOSED PAY RANGES G GG 37,60241,36245,49850,04852,06457,62,99869,29776,227 F FF 36,69940,36944,40648,84650,81455,89661,48567,63474,397 E EE 35,81839,40043,34047,67449,59454,55360,00966,010 72,611 DDD 34,95838,45442,29946,52948,40353,24458,56864,42570,867 C CC 37,53141,28445,41247,24151,96557,16262,878 34,11969,166 B BB 33,30036,62940,29244,32246,10750,71855,78961,36867,505 A AA 32,50035,75039,32543,25845,00049,50054,45059,89565,88570,00075,25080,89486,961 123456789 10111213 5% Range Spread from Minimum to Maximum Supervisors and Advanced Technical2.46% Between Each Step (A-P)Directors and Senior ManagersOpen Ranges 7.5% Between Each Grade (10-13)50% Range Spread from Minimum to Maximum Grade Administrative and Technical2.46% Between Each Step (A-P)10% Between Each Grade (1-4) 43% Range Spread from Minimum to Maximum Grade10% Between Each Grade (5-9)4Grade Ranges created based off of the bottom of the 50th Percentile Market Data and the top of the 65th Percentile Market Data. 17 PP Table 3 22.5024.7527.2229.9431.1534.2737.6941.4645.61 OO 29.2340.47 21.9624.1526.5730.4033.4436.7944.51 NN 21.4323.5725.9328.5229.6732.6435.9039.4943.44 MM 27.8438.55 20.9223.0125.3128.9631.8635.0442.40 LL 20.4122.4524.7027.1728.2631.0934.2037.6241.38 KK 26.5236.72 19.9221.9224.1127.5930.3433.3840.39 JJ 19.4521.3923.5325.8826.9229.6232.5835.8439.42 II 25.2634.98 18.9820.8822.9626.2828.9131.8038.47 HH 18.5220.3722.4124.6525.6528.2131.0334.1437.55 SEWARD 53 GG 24.0633.32 18.0819.8921.8725.0327.30.2936.65 FF 17.6419.4121.3523.4824.4326.8729.5632.52 35.77 PROPOSED PAY RANGES - GRADES 1-9 HOULRY EE 22.9231.74 17.2218.9420.8423.8426.2328.8534.91 DD 16.8118.4920.3422.3723.2725.6028.1630.97 34.07 CC 21.8330.23 16.4018.0419.8522.7124.9827.4833.25 BB 17.6119.3721.3124.3826.8229.5032.45 16.0122.17 AA 20.8028.8031.68 15.6317.1918.9121.6323.8026.18 123456789 5% Range Spread from Minimum to Maximum Supervisors and Advanced Technical2.46% Between Each Step (A-P) Administrative and Technical2.46% Between Each Step (A-P)10% Between Each Grade (1-4) 43% Range Spread from Minimum to Maximum Grade10% Between Each Grade (5-9)4Grade Ranges created based off of the bottom of the 50th Percentile Market Data and the top of the 65th Percentile Market Data. 18 19