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HomeMy WebLinkAbout12122011 City Council Budget Resolutions CITY OF SEWARD Comprehensive List of all Budget Changes by Fund /Department AMENDMENTS FROM 2012/2013 PRELIMINARY BUDGET General Fund: 2012 Budget 2013 Budget Positive (negative) Positive (negative) financial impact adjustment Description Department (135,738) (138,052) Add back patrol and DMV position Police (1210) (20,050) (13,030) Add PERS contributions from patrol and DMV position to debt service Debt Service (1910) 155,788 151,082 Increase sales tax projections to cover add -backs to budget Revenue (0000) 109,1580 * 91,484 Increase sales tax projections to cover insurance increase and T/F to Hospital D/: Revenue (0000) (111,259)/ 4 (111,259) Increase in insurance premiums resulting from December actions by APUIT Various 27,290* it 22,871 Increase property tax to cover T/F out to Hospital DS from sales tax increase Revenue (0000) (27,290)* * (22,871) Increase T/F out to Hospital DS due to sales tax increase Transfers (0000) (38,947) (37,771) Increase T/F out to Hospital DS due to sales tax increase Transfers (0000) (38,842) (38,842) Reduce T/F fm harbor for lease administration Transfers (0000) 10,000 10,000 Eliminate hotel /motel room tax exemptions Revenue (0000) (20,000) (20,000) Add back federal lobbying Council (1110) 10,000 10,000 Eliminate mural contributions (City depts help hang murals) Comm. Dev. (1150) 25,000 25,000 Eliminate economic development grant position Comm. Dev. (1150) 4,600 4,600 Eliminate downtown trash pickup Genl Svcs (1180) 16,288 16,288 Eliminate Community Schools program in its entirety Comm. Schools (1422) 26,201 25,993 Shift parks maint staff to TYC per original purpose of position Parks Mtnc. (1410/1415) (26,201) (25,993) Shift parks maint staff to TYC per original purpose of position TYC (1430) 3,000 3,000 Reduce port-a- potties on Fourth of July in upper City Hall parking lot Parks Mtnc. (1410) 7,000 7,000 Reduce parks maintenance costs Parks Mtnc. (1410) 7,712 7,712 Reduce campgrounds costs Campgrounds (1415) 16,000 16,000 Increase summer day camp prices CO TYC from $65 to $100; $100 to $150 Revenue (0000) (290) (16,788) Overall (negative) impact on General Fund reserves Harbor Enterprise Fund: 38,842 38,842 Eliminate transfer out of General Fund for lease administration (18,714) iN * (18,714) Increase in insurance premiums resulting from December APUIT actions 20,128 20,128 Overall positive increase to Harbor reserves Electric Enterprise Fund: - New operator /mechanic position will be for only 2 years as a "term employee" 175,000 - Eliminate motor pool contribution in 2012 (6,805) 4 L (8,805) Increase in insurance premiums resulting from December APUIT actions 168,195 (6,805) Overall positive (negative) Impact on Electric reserves Water Enterprise Fund: (22,602) (25,207) Reduce rate increase from 6% to 4% in 2012. (5,444) f ( (5,444) Increase in insurance premiums resulting from December APUIT actions (28,046) (30,651) Overall (negative) impact on Water reserves Wastewater Enterprise Fund: (3,743) +jt * (3,743) Increase in insurance premiums resulting from December APUIT actions (3,743) (3,743) Overall (negative) impact on Wastewater reserves Motor Pool Fund: (175,000) - Electric fund not contributing to motor pool in 2012 Do not finance dump trucks; purchased used for $75K each year out of reserves 15,998 31,281 Principal 4,280 9,275 Interest (75,000) (75,000) Capital Outlay (229,722) (34,444) Overall (negative) impact on Motor Pool reserves Hospital Debt Service: (200,000) 123,282 Move $200K from 2013 to 2012 for CT scanner replacement and building accomodations 66,237 60,696 Increase sales tax from GF based on 1/4 of added sales tax revenues (133,763) 183,978 Overall positive (negative) impact on Hospital Debt Service reserves ill oL 11 I h,�-� , r riaM,�, -� >- -, 06 w-c .e. a\ Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -085 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE WATER ENTERPRISE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted no less than eight extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and, WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Water Enterprise Fund budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12 day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses FINAL, As REs\SE c and Change in Net Assets For Fiscal Year 2012 and 20I3 2010 20I1 2012 2013 Actual * Budget Budget Budget Operating revenue: Residential 375,22I 396,52I 397,858 421,729 Small General Service 104,I75 123,362 106,113 I12,480 Large General Service 171,3I2 165,217 176,208 186,780 SMIC Sales 58,343 66,087 63,553 67,366 Industrial Sales 168,915 143,188 164,921 I74,8I6 Miscellaneous 95,659 60,500 65,750 65,850 Charges for Services 61,263 88,115 84,500 87,000 Total operating revenue: $I,034,888 $1,042,990 $I,058,903 $I,116,021 Operating expense before depreciation: Salaries & Benefits 273,392 360,385 338,568 340,247 Purchased services 244,080 595,500 271,435 276,855 Supplies & Maintenance 82,38I 138,600 94,345 96,130 General & Administrative 246,493 275,144 268,334 267,695 Total operating expense: $846,346 $I,369,629 $972,682 $980,927 Operating income before depreciation 188,542 - 326,639 86,221 135,094 Depreciation 204,604 (c) 202,I33 (d) 208,527 198,883 Operating income (loss) - $16,062 - $528,772 - $122,306 - $63,789 Non - operating revenues (expenses) Interest income 36,215 68,000 67,000 67,000 Other revenue 8,776 0 0 0 Interest expense - 39,793 - 46,602 - 159,482 - 39,764 Total non - operating revenues (expenses) $5,198 $2I,398 - $92,482 $27,236 Eamings before transfers and contributions - $I0,864 - $507,374 - $2I4,788 - $36,553 Transfers Out - 88,291 - 89,460 - 300,527 - 295,66I Transfers In 0 0 0 0 Capital contributions and special items 941,943 0 0 0 Change in net assets $842,788 - $596,834 - $515,315 - $332,214 Beginning net assets $5,568,643 $6,411,43I $5,814,597 $5,299,282 Ending net assets $6,411,431 * $5,814,597 $5,299,282 $4,967,068 # Ties to annual Comprehensive Annual Financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $29,439 or I4 %; (b) $27,653 or 14 %; (c) $27,653 or 13 %; (d) $27,653 or 14% ,D,3 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow FIN' i AS REVIS!~17 For Fiscal Year 20I2 and 20I3 2011 2012 2013 Budget Budget Budget Beginning cash balance at 1 /1 /11: * $I,604,28I Cash is provided by (used for): Change in net assets - $596,834 - $5I5,315 - $332,2I4 Add expense items not affecting cash: Depreciation 202,133 208,527 198,883 Net cash provided by (used for) operations - $394,701 - $306,788 - $I33,33I Other uses of cash Debt principal payments - 142,534 -I,903 - 12I,621 Capital ouday - 40,000 0 (a) 0 (a) Net increase (decrease) in cash - $577,235 (b) - $308,691 - $254,952 Estimated ending cash balance $I,027,046 $718,355 $463,403 ( *) Ties to CAFR and includes only Water Enterprise Fund; excludes related capital projects. See below. (a) No money available for equipment or infrastructure work. (b) Anticipate department head will seek 2011 budget modification to shift 2011 costs to 20I2 improving 2011 deficit picture. Notes: Water Fund is transferring I00% of depreciation to MRRF ($208,527 in 20I2 and $ I98,883 in 20I3), because of critical and high risk capital needs, with only $4,0I9 in funding in the MRRF Fund. Water Enterprise Fund is carrying a loan receivable from the SMH Debt Service Reserve of $ I.9 million. AL\ WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses gEoLiNE and Change in Net Assets For Fiscal. Year 20I2 and 20I3 ia,a2u�eca. wad.. ti u4vya- - 0J a X 70 `� �• SiveApfral...i,,wiQ �S �� 4' 20I0 2011 2012 20I3 h-- 2nil 4 2.013 - ' Actual # Budget Budget Budget Operating revenue: Residential 375,22I 396,52I 397, 8 S'$393,521-7 y 21 , 7 114 - 2 - 27t35 Small General Service 104,175 I23,362 /04,)131+37+2.5 /1 4 II7,050 Large General Service I71,312 I65,2I7 INo,20EI31,703 101,, 780 I-9 SMIC Sales 58,343 66,087 63,555 64,187 0 68;63 Industrial Sales 168,915 I43,188 1101,941I75,788 17 I86,335 Miscellaneous 95,659 60,500 65,750 65,850 Charges for Services 6I,263 88,115 it SOO 85,I25 S7, boo 88,915 Total operating revenue: $I,034,888 $I, 042,990 $I,68I5@S' $47.1+1122•8 ), OSS,403 1, II (,,o21 Operating expense before depreciation: Salaries & Benefits 273,392 360,385 3304$4-3-37.1-24 31/D,2y733,89e3 Purchased services 244,080 595,500 271,435 276,855 Supplies & Maintenance 82,38I I38,600 94,345 96,130 General & Administrative 246,493 275,I44 268,334 267,695 Total operating expense: $846,346 $I,369,629 94; 02$967,238- $9-7-5-48.3 98 Operating income before depreciation I88,542 - 326,639 NU! I44,2.{T / $s, O'1` 165 Depreciation 204,604 (c) 202,I33 (d) 208,527 I98,883 Operating income (loss) - $16,062 - $528,772 - $94,260 - 4333438 Non - operating revenues (expenses) - 6 3, 789 Interest income 36,2I5 68,000 67,000 67,000 Other revenue 8,776 0 0 0 Interest expense - 39,793 - 46,602 - I59,482 - 39,764 Total non - operating revenues (expenses) $5,198 $2I,398 - $92,482 $27,236 - 214,Nfl - 36,rs'3 Earnings before transfers and contributions - $I0,864 - $507,374 41436142 - 45798$ Transfers Out - 88,29I - 89,460 - 300,527 - 295,661 Transfers In 0 0 0 0 Capital contributions and special items 941,943 0 0 0 S /S, 314 -. 332 Change in net assets $842,788 - $596,834 - $4.87,269. - $301,563 if Beginning net assets $5,568,643 $6,411,431 $5,8I4,597 S8 Z Ending net assets $6,411,431 * $5,814,597 $67-324; W Ci.T' ^vyTT6J g t 2SZ 4 / 1 1(,} 1 ' Ties to annual Comprehensive Annual Financial Report 04,r Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $29,439 or I4 %; (b) $27,653 or 14 %; (c) $27,653 or 13 %; (d) $27,653 or 14% 121 as CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 20I2 and 20I3 ker1 /NE 2011 2012 2013 Budget Budget Budget Beginning cash balance at 1 /1 /11: * $1,604,28I Cash is provided by (used for): —5 313 — 332,2/q Change in net assets - $596,834 4 4 Add expense items not affecting cash: Depreciation 202,I33 208,527 I98,883 - , ''g 8* — 133, 33/ Net cash provided by (used for) operations - $394,70I -$z,, 42 $IO2,6t30 Other uses of cash Debt principal payments - I42,534 -I,903 421,621 Capital outlay - 40,000 0 (a) 0 (a) - "3,____I O8 ?J — zsy, 4SL Net increase (decrease) in cash - $577,235 (b) -644 $321,301 7.1 8; 3ss' lib 3,5'a3 Estimated ending cash balance $I,027,046 15-7.46 4522,I00 (k) Ties to CAFR and includes only Water Enterprise Fund; excludes related capital projects. See below. (a) No money available for equipment or infrastructure work. (b) Anticipate department head will seek 2011 budget modification to shift 2011 costs to 20I2 improving 2011 deficit picture. Notes: Water Fund is transferring I00% of depreciation to MRRF ($208,527 in 20I2 and $I98,883 in 20I3), because of critical and high risk capital needs, with only $4,0I9 in funding in the MRRF Fund. Water Enterprise Fund is carrying a loan receivable from the SMH Debt Service Reserve of $ I.9 million. 122 \C• City of Seward 1 �`y�� A e/ 2012/2013 Biennial Operating Budget G ,�/ /� FUND: 701 - Water Enterprise Fund Revenue Summary by Fund 2009 2010 2011 2012 2011 -12 2013 ©L AuuuuiiL Ndme Actual Actual Budget Request Variance % Change Request 4350 Intrgvrmmntl Re $ - $ 8,776 - - - - % - 4600 EF Interest Rev 29,529 36,215 68,000 67,000 (1,000) (1.47) 67,000 4680 Spec Proj Reven 14,499 - - - - - - 4690 Other Misc Reve 430 - - - - - - 4700 Amortization of 34,800 29,439 27,653 27,653 - - 27,653 4801 Residential Sal 359,181 375,221 396,521.3910 2,006 0.51 4 /447244.2,91.1 4802 SG Service 124,947 104,175 123,362 0210,0 3110,425 (12,937) (10.49)/42,410ti..re 0 4803 LG Service Sale 156,038 171,312 165,217 176I181,703 16,486 9.99 in 7101:=,4,5 4804 SMIC Sales 51,795 58,343 66,087 ��io�1l3,S 64,187 (1,900) (2.87) /0'x,,114% --e39 4805 Special Contrac 119,711 168,915 143,188 0002/ 175,788 32,600 22.771 0(.10C,333 4808 Ship Water 81,390 61,263 88,115 S10 (2,990) (3.39) 117000 88f?iJ 4880 Misc. Operating 78,600 95,659 60,500 65,750 5,250 8.68 65,850 Total Revenues $ 1,050,921 $ 1,109,319 1,138,643 -68 37,515 3.29 % X1, :,041 A utw t .tats. � sed p;‘, .10 I A v,,1 1,1. il. LA. 124 a--'\ Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -086 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE WASTEWATER ENTERPRISE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews; and WHEREAS, on September 12, 2011, the city manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Wastewater Enterprise Fund biennial budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12 day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor WASTEWATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Assets FINAL R �S SV1sC0 For Fiscal Year 2012 and 2013 20I0 20II 20I2 20I3 Actual* Budget Budget Budget Operating revenues: Residential 465,I08 484,637 5I0,648 54I,286 Small General Service I36,74I 116,753 119,706 I26,889 Large General Service I93,9I4 I98,260 204,045 2I6,288 SMIC Sales 50,211 44,058 35,436 37,539 Miscellaneous 5,442 2,000 750 750 Total operating revenues: $85I,416 $845,708 $870,585 $922,752 Operating expenses before depreciation: Salaries & Benefits 270,366 264,729 245,I88 246,904 Purchased services 295,790 227,400 236,945 233,300 Supplies & Maintenance 8I,689 I I2,450 42,115 62,230 General & Administrative I52,700 I73,045 156,470 I60,295 Total Operating Expenses: $800,545 $777,624 $680,7I8 $702,729 Operating income before depreciation 50,87I 68,084 I89,867 220,023 Depreciation 276,608 (c) 272,794 (d; 287,634 256,695 Operating Income (Loss) - $225,737 - $204,7I0 - $97,767 - $36,672 Non - operating revenues (expenses) Interest income 6,021 26,200 2,100 2,100 Interest expense -3,468 -2,727 -I,837 -935 Other non - operating revenue 8,7I2 0 0 0 Total non - operating revenues (expenses) $I1,265 $23,473 $263 $I,I65 Income (loss) before operating transfers - $214,472 - $I8I,237 - $97,504 - $35,507 Capital contributions and special item 0 0 0 0 Net transfers In (Out) - 73,6I3 - 67,970 - 75,I27 - 79,300 Change in net assets - $288,085 - $249,207 - $I72,631 - $114,807 Beginning net assets $5,892,27I $5,604,I86 $5,354,979 $5,182,348 Ending net assets $5,604,186 * $5,354,979 $5,182,348 $5,067,541 * Ties to annual Comprehensive Annual Financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $2I5,657 or 78 %; (b) $2I5,657 or 79 %; (c) $209,8I9 or 73 %; (d) $2I5,657 or 84% CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2012 and 2013 FINAL, AS RevI SEt 20II 20I2 20I3 Budget Budget Budget Beginning cash balance at I /I /I I: * $396,006 Cash is provided by (used for): Change in net assets - $249,207 -$172,631 -$114,807 Add expense items not affecting cash Depreciation 272,794 287,634 256,695 Net cash provided by (used for) operations $23,587 $115,003 $I4I,888 Other uses of cash Debt principal payments - 59,274 - 60,I40 (a) - 6I,022 (b) Capital outlay - 24,000 -4,000 (c) -4,000 (c) Net increase (decrease) in cash - $59,687 $50,863 $76,866 Estimated ending cash balance $336,3I9 $387,I82 _ $464,048 ( *) Ties to CAFR and includes only Wastewater Enterprise Fund; excludes related capital projects. See below. (a) Dairy Hill sewer loan principal - $ I,333; Lowell Point sewer lagoon loan principal - $58,807 (b) Dairy Hill sewer loan principal - $I,333; Lowell Point sewer lagoon loan principal - $59,689 (c) Motor Pool contribution; No Depreciation reserve contribution. 30 WASTEWATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Assets g 0)1.(NE For Fiscal Year 20I2 and 20I3 hs 4s '3,4.43 41441:4 " 4444 • 4 *" 41- P461744441% 14 • 20I0 20II 2012 20I3 Actual * Budget Budget Budget Operating revenues: Residential 465,I08 484,637 510,648 541,286 Small General Service 136,74I 116,753 119,706 126,889 Large General Service 193,914 198,260 204,045 2I6,288 SMIC Sales 50,211 44,058 35,436 37,539 Miscellaneous 5,442 2,000 750 750 Total operating revenues: $85I,416 $845,708 $870,585 $922,752 Operating expenses before depreciation: Z s ��8 2. 04' Salaries & Benefits 270,366 264,729 2137t6I Purchased services 295,790 227,400 236,945 233,300 Supplies & Maintenance 81,689 112,450 42,I15 62,230 General & Administrative 152,700 173,045 156,470 160,295 Total Operating Expenses: $800,545 $777,624 5 $.6&9879S'6 ow VI $ f;T2g Operating income before depreciation 50,871 68,084 I93,610 223,766 Depreciation 276,608 (c) 272,794 (d) 287,634 256,695 Operating Income (Loss) - $225,737 - $204,710 4947 - 32,929 Non - operating revenues (expenses) '14440- -, (.4 Z Interest income 6,02I 26,200 2,100 2,100 Interest expense -3,468 -2,727 -1,837 -935 Other non - operating revenue 8,7I2 0 0 0 Total non - operating revenues (expenses) $II,265 $23,473 $263 $I,I65 -9*, sb* -3S,s ),* Income (loss) before operating transfers - $214,472 -$181,237 -4 3 7 I 4,347764 Capital contributions and special item 0 0 0 0 Net transfers In (Out) - 73,613 - 67,970 - 75,I27 - 79,300 -1 7 2, (i3 I - l 14, god' Change in net assets - $288,085 - $249,207 44688 T Q AT ,8 4 Beginning net assets $5,892,271 $5,604,186 $5,354,979 $571136;99I S, in, 392' Ending net assets $5,604,186 * $5,354,979 $5,.18.6799•{ S,j8a, 5 * Ties to annual Comprehensive Annual Financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $215,657 or 78 %; (b) $2I5,657 or 79 %; (c) $209,8I9 or 73 %; (d) $215,657 or 84% 139 3k CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 20I2 and 20I3 g.EDL.I Nc 20II 20I2 20I3 Budget Budget Budget Beginning cash balance at 1/1/11: * $396,006 Cash is provided by (used for): J :Z !J t $07* Change in net assets - $249,207 -4.1.6-976118 44117764 Add expense items not affecting cash Depreciation 272,794 287,634 256,695 o3 J'FI f Net cash provided by (used for) operations $23,587 e r..�8 -,o $346;6-3I Other uses of cash Debt principal payments - 59,274 - 60,I40 (a) - 6I,022 (b) Capital outlay - 24,000 -4,000 (c) -4,000 (c) 7 b, 866 Net increase (decrease) in cash - $59,687 1.54-,t96 $246449 Estimated ending cash balance $336,3I9 44997925 $47I,3.54 38T•, Ig• f oq. ( °) Ties to CAFR and includes only Wastewater Enterprise Fund; excludes related capital projects. See below. (a) Dairy Hill sewer loan principal - $ I,333; Lowell Point sewer lagoon loan principal - $58,807 (b) Dairy Hill sewer loan principal - $ I,333; Lowell Point sewer lagoon loan principal - $59,689 (c) Motor Pool contribution; No Depreciation reserve contribution. 140 3a Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -087 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE SEWARD MARINE INDUSTRIAL CENTER ENTERPRISE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration; and WHEREAS, on September 12, 2011, the city manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and many were televised; WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Seward Marine Industrial Center Enterprise Fund budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012- December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12 day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor 33 SMIC ENTERPRISE FUND Budgeted Statement of Revenues and Expenses F INAL. KO 6 and Change in Net Assets For Fiscal Year 20I2 and 20I3 20I0 20II 20I2 20I3 Actual * Budget Budget Budget Operating revenue: Moorage 1,764 2,625 3,000 3,000 Wharfage 4,705 3,250 4,250 4,250 Boat Lift Fees 69,380 115,000 115,000 115,000 Power Sales 12,498 20,000 35,000 36,000 Storage 67,936 90,000 100,000 100,000 Rents and Leases 139,634 73,116 140,048 I40,048 Miscellaneous 222 1,000 I,000 I,000 Total operating revenue: $296,I39 $304,99I $398,298 $399,298 Operating expense before depreciation: Salaries & Benefits 73,178 73,818 71,755 72,7I2 Purchased Services 77,400 I20,800 125,000 I28,400 Supplies and Maintenance 43,953 50,000 53,000 55,000 General and Administrative 105,844 88,809 92,000 90,504 Total operating expense: $300,375 $333,427 $34I,755 $346,6I6 Operating income before depreciation -4,236 - 28,436 56,543 52,682 Depreciation 622,334 (a) 601,507 (b) 601,831 (c) 60I,831 (d) Operating loss (626,570) (629,943) (545,288) (549,I49) Non - operating revenue (expense) Investment income and other 1,924 0 0 0 Interest expense (3,581) (2,066) 0 0 Total non - operating revenue (expense) (I,657) (2,066) 0 0 Income (loss) before contributions & transfers (628,227) (632,009) (545,288) (549,I49) Transfers in 70,567 124,640 81,282 38,082 Capital contributions 0 0 0 0 Transfers out - 75,826 - 55,I08 - 90,684 - 90,764 Change in net assets ($633,486) ($562,477) ($554,690) ($601,83I) Beginning net assets $26,708,745 $26,075,259 $25,5I2,782 $24,958,092 Ending net assets $26,075,259 # $25,512,782 $24,958,092 $24,356,261 ° Ties to annual Comprehensive Annual Financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $503,032 or 81 %; (b) $482,529 or 80 %; (c) $482,529 or 80 %; (d) $482,529 or 80% 31l CITY OF SEWARD SMIC ENTERPRISE FUND riNpd.., N O C 6ES Budgeted Statement of Cash Flow For Fiscal Year 2012 and 2013 20II 20I2 20I3 Budget Budget Budget Beginning Cash Balance at I /I /I I *: - $27,I4I Cash is provided by (used for): Change in Net Assets - 562,477 - 554,690 - 60I,83I Add expense items not affecting cash Depreciation 60I,507 60I,83I 60I,83I Net cash provided by operations $39,030 $47,I4I $0 Other uses of cash Debt principal payments - 59,030 (a) 0 0 Net increase (decrease) in cash - $20,000 $47,I4I $0 Estimated ending cash balance: - $47,I4I $0 $0 # Ties to CAFR (a) North SMIC Dock Bond paid off in 2011. 35- Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -088 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE SMALL BOAT HARBOR ENTERPRISE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted no less than eight extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Harbor Enterprise Fund biennial budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12` day of December, 2011. .3b SMALL BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Assets ruyA- AS AeV! S For Fiscal Year 20I2 and 20I3 I 2010 2011 20I2 20I3 Actual Budget Budget Budget Operating revenue: Moorage 1,450,738 I,378,085 I,458,600 I,489,700 Wharfage 60,476 55,000 55,000 55,000 Boat Lift Fees 99,877 89,250 I00,000 100,000 Power Sales 225,303 255,000 280,500 286,000 Passenger Transit Fee 544,947 550,000 555,000 560,000 Capital Renewal & Replacement Fee (e) 0 I00,000 (e) 0 0 Rents and Leases 308,866 302,985 326,4I6 326,4I6 Miscellaneous 113,621 I07,950 100,250 100,750 Total operating revenue $2,803,828 $2,838,270 $2,875,766 $2,917,866 Operating expense before depreciation: Salaries & Benefits 842,203 948,973 923,669 937,843 Purchased Services 341,4I5 306,800 330,150 300,653 Power for Resale 149,796 I76,400 I90,000 I96,000 Supplies and Maintenance I05,946 I29,450 I44,500 150,900 General and Administrative 345,527 408,I74 368,234 372,728 Total operating expense: $I,784,887 $I,969,797 $I,956,553 $I,958,124 Operating income before depreciation 1,018,941 868,473 919,2I3 959,742 Depreciation I,086,89I (a) I,210,663 (b) 1,543,648 (c) I,538,I33 Operating loss - $67,950 - $342,I90 - $624,435 - $578,39I Non - operating revenue (expense) Interest & other income 767,I54 2I,000 I2,000 I2,500 Interest & other expense - 341,I68 - 326,487 - 3I0,482 - 290,302 Total non - operating revenue (expense) 425,986 - 305,487 - 298,482 - 277,802 Income (loss) before transfers $358,036 - $647,677 - $922,9I7 - $856,193 Transfers in 302,262 365,000 320,000 320,000 Capital contributions and special items 642,478 0 0 0 Transfers out - 336,046 - 6I5,8I7 - 44I,395 - 480,4I4 Change in net assets $966,730 - $898,494 -$1,044,312 -$1,016,607 Beginning net assets 17,908,080 18,874,810 17,976,316 16,932,004 Ending net assets $18,874,810 * $ I7,976,316 $16,932,004 $15,915,397 * Ties to annual Comprehensive Annual Financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) 636,620 or 59 %; (b) $760,549 or 63 %; (c) $780,549 or 5I %; ( d) $780,549 or 5I% 3-1 CITY OF SEWARD SMALL BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 20I2 and 20I3 em4.1.. ki R o/iserP 2011 2012 2013 Budget Budget Budget Beginning Cash Balance at I /I /I I*: $I,534,331 Cash is provided by (used for): Change in net assets - 898,494 - I,044,312 - I,0I6,607 Passenger fee revenues under budget 0 0 0 Add expense items not affecting cash Depreciation I,210,663 I,543,648 I,538,133 Net cash provided by operations $312,169 $499,336 $521,526 Other sources (uses) of cash Transfer fm Passenger Fee Fund to cover shortfat 0 (a) 0 (b) 0 (b) Debt principal payments - 406,I93 - 422,358 (c) - 443,588 (d) Capital outlay - 54,900 - 56,850 (e) - 57,8I0 (e) Net increase (decrease) in cash - $148,924 $20,128 (f) $20,128 (f) Estimated ending cash balance: $1,385,407 $1,405,535, $I,425,663 * Ties to CAFR and includes only Harbor Enterprise Fund; excludes related capital projects (a) Passenger fee revenues expected to exceed 2011 budget by $4K but fall short by $I83K of full bond requirement. The balance in Passenger Fee Bond fund at 12/31/1I is estimated at $66,873. (b) Passenger fee revenues less than total harbor bond payments by $I83K in 2011; $I72K in 20I2; $3I5K in 20I3. (c) $155K = 2000 Bond; $65K = 2005 Float Extension Bond; $180K = 2006 South Harbor Bond and $22,358 is Travelift loan reimbursement to motor pool fund. (d) $I65K = 2000 Bond; $65K = 2005 Float Extension Bond; $I90K = 2006 South Harbor Bond and $23,588 is Travelift loan reimbursement to motor pool fund. (e) Motor Pool contributions. No investment in equipment or assets. 31 CITY OF SEWARD SMALL BOAT HARBOR ENTERPRISE FUND A RV 15 Budgeted Interfund Transfers Ric - Fiscal Year 2012 and 2013 2012 2013 Transfers -In Transfers -Out Transfers -In Transfers -Out Raw Fish Tax from General Fund 320,000 320,000 Harbor Passenger Fee Fund to cover shortfall 0 0 To Harbor MRRF from Raw Fish Tax 0 0 To Harbor MRRF for critical capital needs 102,199 138,250 General Fund: One -half of land rents and leases 163,208 163,208 Federal and state lobbying 16,440 16,440 Payments -in- Lieu -of -Tax 159,548 162,516 Lease management and administration 0 0 $320,000 $441,395 $320,000 $480,414 SMALL BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Revenues and Expenses ka t.iN6 and Change in Net Assets For Fiscal Year 2012 and 2013 , tan'eN "1411 4 Y0410. 4 . At- 1$ n5 dttetb 14,2444 . -c., ptark ,." Prig."-e, , 20I0 20II 20I2 20I3 Actual Budget Budget Budget Operating revenue: Moorage I,450,738 I,378,085 I,458,600 I,489,700 Wharfage 60,476 55,000 55,000 55,000 Boat Lift Fees 99,877 89,250 I00,000 I00,000 Power Sales 225,303 255,000 280,500 286,000 Passenger Transit Fee 544,947 550,000 555,000 560,000 Capital Renewal & Replacement Fee (e) 0 I00,000 (e) 0 0 Rents and Leases 308,866 302,985 326,4I6 326,4I6 Miscellaneous 113,621 I07,950 I00,250 I00,750 Total operating revenue $2,803,828 $2,838,270 $2,875,766 $2,9I7,866 Operating expense before depreciation: Salaries & Benefits 842,203 948,973 qZ 3 , ( 44, & 931170 19,129 Purchased Services 34I,4I5 306,800 330,I50 300,653 Power for Resale I49,796 I76,400 I90,000 I96,000 Supplies and Maintenance I05,946 I29,450 I44,500 I50,900 General and Administrative 345,527 408,I74 368,234 372,728 Total operating expense: $I,784,887 $I,969,797 $17€73173 $-f- ii9 S6,5Y'3 , Operating income before depreciation I,0I8,94I 868,473 4 19,213937,927 4 M 0 192.078,156 Depreciation I,086,89I (a) I,2I0,663 (b) I,543,648 (c) I,538,I33 Operating loss - $67,950 - $342,I90 6 - t Non - operating revenue (expense) Interest & other income 767,I54 2I,000 I2,000 I2,500 Interest & other expense - 34I,I68 - 326,487 - 3I0,482 - 290,302 Total non - operating revenue (expense) 425,986 - 305,487 _ -298,482 - 277,802 Income (loss) before transfers $358,036 - $647,677 Transfers in 302,262 365,000 320,000 320,000 Capital contributions and special items 642,478 0 � - Transfers out - 336,046 - 6I5,8I7 _ �4 ! , 7 4 , �1 --i 31 Z. _ 1, o 1 L, .o ! Change in net assets $966,730 4898,494 - $TG4440 4Tf36,735 Beginning net assets I7,908,080 18,874,8I0 I7,976,3I6 I6,9I I 876 net assets # 1b,4 34 000 Ending $ I8,874,8I0 $ I7,976 4r9-1-1$76 $.IS HO 32 %s /g" ' * Ties to annual Comprehensive Annual Financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) 636,620 or 59 %; (b) $760,549 or 63 %; (c) $780,549 or 5I %; (d) $780,549 or 5I% (e) Capital Renew /Replace Fee estimated at $ I00,000 in 20I2 and 20I3; directly to Harbor MRRF for capital. 51 L1V CITY OF SEWARD SMALL BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow g Et9 LIN For Fiscal Year 2012 and 2013 20II 20I2 20I3 Budget Budget Budget Beginning Cash Balance at I /I /II*: $I,534,33I Cash is provided by (used for): 044%31 2. —) i O 11o (007` Change in net assets - 898,494 t *64,440 - I,036,734 Passenger fee revenues under budget 0 0 0 Add expense items not affecting cash Depreciation I,2I0,663 I,543,648 1,538,I33 499, 33.. Sai,sab Net cash provided by operations $3I2,I69 $4-79;248 $40-17 Other sources (uses) of cash Transfer fin Passenger Fee Fund to cover shortfa 0 (a) 0 (b) 0 (b) Debt principal payments - 406,I93 - 422,358 (c) - 443,588 (d) Capital outlay - 54,900 - 56,850 (e) - 57,810 (e) 0, 12. AO) Net increase (decrease) in cash - $I48,924 f) 'Ef) 1 ttor 5 J, ti2.Si r,(1 Estimated ending cash balance: $I,385,407 143 $I,385,4U7 ° Ties to CAFR and includes only Harbor Enterprise Fund; excludes related capital projects (a) Passenger fee revenues expected to exceed 2011 budget by $4K but fall short by $I83K of full bond requirement. The balance in Passenger Fee Bond fund at I2 /31 /I I is estimated at $66,873. (b) Passenger fee revenues less than total harbor bond payments by $ I83K in 2011; $ I72K in 20I2; $31 SK in 20I3. (c) $155K = 2000 Bond; $65K = 200S Float Extension Bond; $I80K = 2006 South Harbor Bond and $22,358 is Travelift loan reimbursement to motor pool fund. (d) $I65K = 2000 Bond; $65K = 2005 Float Extension Bond; $190K = 2006 South Harbor Bond and $23,588 is Travelift loan reimbursement to motor pool fund. (e) Motor Pool contributions. No investment in equipment or assets. (0 Transferred to Harbor MRRF to fund critical capital needs: $102,199 in 20I2; $ I38,250. 52 tA\ CITY OF SEWARD SMALL BOAT HARBOR ENTERPRISE FUND Budgeted Interfund Transfers �Q e P LI r 6 Fiscal Year 2012 and 2013 �` 2012 2013 Transfers - In Transfers - Out Transfers - In Transfers - Out Raw Fish Tax from General Fund 320,000 320,000 Harbor Passenger Fee Fund to cover shortfall 0 0 To Harbor MRRF from Raw Fish Tax 0 0 To Harbor MRRF for critical capital needs 102,199 138,250 General Fund: One -half of land rents and leases 163,208 163,208 Federal and state lobbying 16,440 16,440 Payments -in- Lieu -of -Tax 159,548 _Q,._ 162,516 Lease management and administration " v _,38.,8= 4317 $320,000 - $480,237 $320,000 $5t9,2 6r 9 LF ro, Sal v 67 Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -089 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE PARKING ENTERPRISE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Parking Enterprise Fund biennial budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12` day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor PARKING ENTERPRISE FUND Budgeted Statement of Revenue and Expenses and Change in Net Assets riN / Ain g v i01v S ,o For 20 I 2 and 20 I 3 20I0 201I 20I2 20I3 Actual * Budget Budget Budget Operating revenue - parking fees $192,046 $266,830 $259,650 $260,650 Operating expense: Salaries & Benefits I I0,520 123,257 135,792 I35,747 Purchased Services I3,000 6,200 7,700 7,970 Supplies and Maintenance I8,943 I9,8I5 3I,375 31,I50 General and Administrative 22,95I 27,645 37,834 38,482 Total operating expense: $165,4I4 $I76,917 $2I2,70I $2I3,349 Operating income before depreciation 26,632 89,913 46,949 47,30I Depreciation 13,638 7,3I3 I6,757 16,757 Operating income (ooss) $I2,994 $82,600 $30,I92 $30,544 Non - operating revenues (expense) Interest Income and other 3,487 I2,000 3,500 3,700 Total non - operating revenue(expense) $3,487 $ I2,000 $3,500 $3,700 Transfers to other funds - $I5,364 - $2I,350 - $20,772 - $20,852 Change in net assets $1,117 $73,250 $12,920 $I3,392 Beginning net assets $501,870 $502,987 $576,237 $589,I57 Ending net assets $502,987 * $576,237 $589,157 $602,549 " Ties to annual Comprehensive Annual Financial Report L'A CITY OF SEWARD PARKING ENTERPRISE FUND No A s I 0 NS Budgeted Statement of Cash Flow j iM 1 For 20I2 and 20I3 2011 2012 2013 Budget Budget Budget Beginning Cash Balance at 1/1/11 *: $387,338 Cash is provided by (used for): Change in net assets $73,250 $12,920 $13,392 Add expense items not affecting cash Depreciation 7,3I3 I6,757 I6,757 Net cash provided by operations $80,563 $29,677 $30,149 Other uses of cash Capital outlay (a) - I3,000 (a) - I78,000 (a) - I3,000 (a) Net increase (decrease) in cash $67,563 - $148,323 $17,149 Estimated ending cash balance $454,901 $306,578 $323,727 ( °) Ties to Comprehensive Annual Financial Report (a) $I3K per year motor pool contribution; $I65K in 20I2 for patch, seal, stripe. lA Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -090 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE HOSPITAL DEBT SERVICE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Hospital Debt Service Fund biennial budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenditures for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12` day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor L\ b HOSPITAL DEBT SERVICE FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For 20I2 and 20I3 ro m., As RaV1So 2010 2011 2012 2013 Actual * Budget Budget Budget Revenues (investment earnings): $3,420 $25,000 $10,000 $10,000 Expenditures: Debt service principal 735,000 785,000 840,000 7I0,000 Debt service interest and other costs 86,724 63,925 38,500 I2,425 Hospital contributions for capital needs 0 0 200,000 562,457 Total expenditures $821,724 $848,925 $1,078,500 $1,284,882 Excess (deficit) of revenues over expenditures - $818,304 - $823,925 - $1,068,500 - $1,274,882 Operating transfers from other funds 957,688 98I,63I I,04I,237 I,052,07I Operating transfers to other funds - I34,704 - I34,704 - I34,704 - I34,704 Net change in fund balance $4,680 $23,002 - $161,967 - $357,515 Beginning fund balance $542,015 $546,695 $569,697 $407,730 Ending fund balance $546,695 * $569,697 $407,730 $50,215 * Ties to annual Comprehensive Annual Financial Report Budget policy allows for contributions to hospital for capital repairs and replacement, at the rate of 5% of the prior years' ending fund balance, but only in years where the balance in this account equals the single highest years' debt payment, of $878,500. Hospital bonds will be paid off in 20I3 leaving an estimated balance of $685,739 for hospital capital needs. (VI CITY OF SEWARD HOSPITAL DEBT SERVICE FUND Budgeted Interfund Transfers Fiscal Year 2012 and 2013 FORL AS E VISE,�) 2012 2013 Transfers -In Transfers -Out Transfers -In Transfers-0th From General Fund sales tax devoted to healthcare 1,041,237 1,052,017 To General Fund for hospital PERS payment 134,704 134,704 $1,041,237 $134,704 $1,052,017 $134,704 Mal HOSPITAL DEBT SERVICE FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For 2012 and 20I3 u.ed, GTac.�e.n,,.v,, 2013 a Rol A.• R LIP , � 43-0 Ativ Al Fu..x, • n, a�Qeot�yc 4,44.. 4e i"ciew. tr• Fu'`'(, Iiµ "�. 0 �cb#'Q�''�'''`�. 64.,4 . 2010 2011 2012 2013 Actual * Budget Budget Budget Revenues (investment earnings): $3,420 $25,000 $10,000 $10,000 Expenditures: Debt service principal 735,000 785,000 840,000 7I0,000 Debt service interest and other costs 86,724 63,925 38,500 I2,425 Hospital contributions for capital needs 0 0 200 -e 0 .. S3, 4 S4 X39 Total expenditures $821,724 $848,925 $87-8;51$ Fr1740871.64 1, 078,SOO 1,28 +882. Excess (deficit) of revenues over expenditures - $818,304 - $823,925 - 868,5'06 4 _. I, C l o g , O p - , , 7 g 2 . I,oy'l,239' i of,o7 I Operating transfers from other funds 957,688 98I,63I 5;9% - 9.9 - 17 3� 5 ' Operating transfers to other funds - I34,704 - I34,704 - I34,704 - I34,704 - 1(000' - 34-i7S -I3 Net change in fund balance $4,680 $23,002 - $28,204 - $511,193 Beginning fund balance $542,015 $546,695 $569,697 $44743 54 Z it Ending fund balance $546,695 * $569,697 $541,493 - Sit' * Ties to annual Comprehensive Annual Financial Report Budget policy allows for contributions to hospital for capital repairs and replacement, at the rate of 5% of the prior years' ending fund balance, but only in years where the balance in this account equals the single highest years' debt payment, of $878,500. Hospital bonds will be paid off in 20I3 leaving an estimated of $685,739 for hospital capital needs. y°1 CITY OF SEWARD HOSPITAL DEBT SERVICE FUND Budgeted Interfund Transfers 1 Fiscal Year 2012 and 2013 2012 2013 Transfers -In Transfers -Out Transfers -In Transfers -Out 01, 23/' From General Fund sales tax devoted to healthcare -9-7.57900 .9g}.-3yrf To General Fund for hospital PERS payment 134,704 134,704 4= $134 - 59%375 $134,704 14041123 I OS20 +1 174 ,� 0 Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -091 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE SEWARD MOUNTAIN HAVEN DEBT SERVICE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Seward Mountain Haven Debt Service Fund biennial budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenditures for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12 day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor 5\ SEWARD MOUNTAIN HAVEN DEBT SERVICE FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For 2012 and 2013 Q NFL 1 N° R LViSI ON S 2010 2011 2012 2013 Actual * Budget Budget Budget Revenues: Interest earnings I2,775 0 0 0 LTC capital cost reimbursement 2,569,886 1,955,663 1,950,9I3 1,954,413 Total revenues $2,582,661 $1,955,663 $1,950,913 $1,954,413 Expenditures: Debt service principal 0 680,000 7I0,000 750,000 Debt service interest and other costs 1,292,662 I,275,663 1,240,9I3 1,204,413 Total expenditures $1,292,662 $1,955,663 $1,950,913 $1,954,413 Excess (deficit) of revenues over expenditures $1,289,999 $0 $0 $0 Operating transfers from other funds 0 0 0 0 Operating transfers to other funds 0 0 0 0 Net change in fund balance $1,289,999 $0 $0 $0 Beginning fund balance $635,682 $1,925,681 $1,925,681 $1,925,681 Ending fund balance $1,925,681 * $1,925,681 $1,925,681 $1,925,680 Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -092 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE ELECTRIC ENTERPRISE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted no less than eight extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Electric Enterprise Fund budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12 day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor ELECTRIC ENTERPRISE FUND Budgeted Statement of Revenues and Expenses And Change in Net Assets � (,�E/iSED For Fiscal Years 20I2 and 20I3 (�'IN � 20I0 20II 20I2 20I3 Actual * Budget Budget Budget Operating revenue: Sales: Residential 2,727,990 3,043,2I6 3,264,748 3,435,232 Small General Service 1,460,843 I,569,443 1,888,993 I,983,659 Large General Service 3,330,873 3,597,318 4,358,357 4,576,589 Harbor Power Sales 186,304 263,630 I95,6I9 205,400 Industrial Sales /Special Contracts 952,255 950,988 860,382 909,064 Street & Yard Lights 66,4I3 75,500 69,733 76,707 Miscellaneous I17,472 101,300 72,500 73,000 Total operating revenue: $8,842,I50 $9,60I,395 $I0,7I0,332 $1I,259,65I Operating expense: Before depreciation: Salaries 951,3I0 923,866 987,129 1,012,657 Work order charges (salaries) - 3I7,426 - 200,000 - 265,000 - 295,000 Employee benefits 46I,858 509,550 564,083 595,334 Purchased services 340,599 5I4,050 406,000 423,300 Power for resale 4,310,966 4,350,000 4,890,000 5,096,000 Supplies & maintenance 123,050 511,I00 501,300 522,100 Work order charges (supplies) - 123,013 - 200,000 - 220,000 - 225,000 General & Administrative 978,590 1,I51,385 1,078,I91 1,074,I91 Total operating expense: $6,725,934 $7,559,951 $7,941,703 $8,203,582 Operating income before depreciation 2,1 I6,216 2,041,444 2,768,629 3,056,069 Depreciation 1,438,032 (a) 1,635,080 (b) 1,855,959 (c) 1,855,102 (d) Earnings from operations $678,I84 $406,364 $9I2,670 $I,200,967 Non - operating revenue (expense) Interest income 56,168 I07,000 48,500 50,500 Interest expense - 323,864 - 446,34I - 344,957 - 330,344 Other revenue (expense) - 151,086 2,650 3,200 3,200 Total non - operating revenues (expenses) - $4I8,782 - $336,69I - $293,257 - $276,644 Earnings before contributions and transfers $259,402 $69,673 $6I9,4I3 $924,323 Capital contributions and special items 252,413 0 0 0 Transfers to other funds -1, 041, 742 - I,261,125 - 1,193,817 - 1,838,042 Change in net assets - $529,927 - $I,19I,452 - $574,404 - $9I3,7I9 Beginning net assets $23,01I,344 $22,48I,4I7 $2I,289,965 $20,715,56I Ending net assets $22,48I,4I7 * $2I,289,965 $20,715,56I $I9,80I,842 * Ties to annual Comprehensive Annual financial Report Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $872,746 or 61 %; (b) $1,152,517 or 70 %; ( c) $1,055,16I or 57 %; (d) I,072,16I or 58% 54 CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow M ge/15 For Fiscal Year 20I2 and 2013 20II 20I2 20I3 Budget Budget Budget Beginning Cash Balance at I /I /II (e): - $233,894 Cash is provided by (used for): Change in net assets - $I,I9I,452 - $574,404 - $9I3,7I9 Add expense items not affecting cash Depreciation I,635,080 I,855,959 I,855,IO2 Net cash provided by operations $443,628 $I,28I,555 $94I,383 Other sources (uses) of cash Loan repayment from General Fund 0 I I0,784 (a) 110,784 (a) Debt principal payments - 330,000 - 330,000 (b) - 345,000 (c) Capital outlay - 852,000 - 222,450 (d) - 4I3,400 (e) Net increase (decrease) in cash - $738,372 $839,889 (f) $293,767 (f) Estimated ending cash balance - $972,266 - $I32,377 $I6I,390 (a) From General Fund to recover payments made to subsidize SMIC enterprise fund over I S years. (b) $330K represents: I995 bond refunded in 2005 - $220K; Electric generator bond - $I I0K. (c) $345K represents I995 bond refuded in 2005 - $230K; Electric generator bond - $11 SK. (c) $330K represents: I995 bond refunded in 2005 - $230K; Electric generators - $I00K. (d) Infrastructure $IOOK; Motor pool $0; Work orders $82K; Equipment $40K. (e) Infrastructure $I00K; Motor pool $I75K; Work orders $88K; Equipment $50K. (f) Transfer to MRRF for critical and high -risk capital needs: $0 in 20I2; $600,280 in 20I3. ELECTRIC ENTERPRISE FUND Budgeted Statement of Revenues and Expenses And Change in Net Assets o Ci ° U A t4.f ,' 4 .tb, A01 A '1 / Fiscal o Years 1 3'S, o c o and 2013 in 1 � J � ,at1,e"ole Ogiaertiaeda 47 di (r, gar die. i hie e., R uleitioi,.. PrZekti o see • 20I0 201I 2012 20I3 Actual * Budget Budget Budget Operating revenue: Sales: Residential 2,727,990 3,043,216 3,264,748 3,435,232 Small General Service I,460,843 I,569,443 I,888,993 I,983,659 Large General Service 3,330,873 3,597,3I8 4,358,357 4,576,589 Harbor Power Sales I86,304 263,630 195,619 205,400 Industrial Sales /Special Contracts 952,255 950,988 860,382 909,064 Street & Yard Lights 66,413 75,500 69,733 Miscellaneous 76,707 II7,472 I0I,300 72,500 73,000 Total operating revenue: $8,842,I50 $9,601,395 $10,710,332 $I1,259,65I Operating expense: Before depreciation: q gv, !29 !, 0! I.Sz Salaries 951,310 923,866 c ,3-24 1,005,852 Work order charges (salaries) - 3I7,426 - 200,000 - 265,000 - 295,000 Employee benefits 46I,858 509,550 564,083 Purchased services 595,334 340,599 5I4,050 406,000 423,300 Power for resale 4,310,966 4,350,000 4,890,000 5,096,000 Supplies & maintenance I23,050 5II,I00 50I,300 522,I00 Work order charges (supplies) - I23,013 - 200,000 - 220,000 - 225,000 General & Administrative 978,590 I,I5I,385 I,078,I9I I,074,I91 Total operating expense: $6,725,934 $7,559,95I $.779-347898 48446477 4/104 itf3 rr, Operating income before depreciation 2,1I6,216 2,041,444 2,775,434 3,062,874 Depreciation I,438,032 (a) I,635,080 (b) I,855,959 (c) I,855,IO2 (d) Earnings from operations $678,I84 $406,364 494-9747'5 $472 Non - operating revenue (expense) 9' 2., `?I) 1,2.0 Interest income 56,I68 107,000 48,500 Interest expense 50,500 P - 323,864 - 446,34I - 344,957 - 330,344 Other revenue (expense) -15I 086 2,650 3,200 ' 3,200 Total non - operating revenues (expenses) - $4I8,782 - $336,691 - $293,257 - $276,644 to !9, it! 3 924, 323 Earnings before contributions and transfers $259,402 $69,673 $626,213 $93 Capital contributions and special items 252,4I3 0 0 Transfers to other funds 0 -1,041,742 - I,26I,I25 - I,I93,8I7 - I,838,042 ' S -3 Change in net assets - $529,927 - $I,I9I,452 '4996,914 Beginning net assets $23,011,344 $22,48I,417 $21,289,965 $20,722,366 Ending net assets $22,48I,4I7 * $21,289,965 $2a222,46k $-13:8 a Ties to annual Comprehensive Am7ual Financial Report 20, 7 is S W ' 91 $0! giZ„ Of total depreciation expense, the following amounts were attributable to capital assets funded with capital contributions: (a) $872,746 or 6I %; (b) $I,I52,5I7 or 70 %; ( c) $I,055,I6I or 57 %; (d) I,072,I6I or 58% 87 CITY OF SEWARD ELEC" I RIC ENTERPRISE FUND Budgeted Statement of Cash Flow /W01\ For Fiscal Year 20I2 and 20I3 20II 20I2 20I3 Budget Budget Budget Beginning Cash Balance at I /I /I I (e): - $233,894 Cash is provided by (used for): -91 3,719 Change in net assets - $I,I9I,452 -$56 5919 - G966;9+4. Add expense items not affecting cash Depreciation I,635,080 I,855,959 I,855,IO2 Net cash provided by operations $443,628 $I,21., 0 4444448 I, 2 q 4/ 4 3$3 Other sources (uses) of cash Loan repayment from General Fund 0 110,784 (a) 110,784 (a) Debt principal payments - 330 , 0 00 - 330 (b) - 345,000 (c) Capital outlay - 852,000 ^ �� (d) 4I3,400 (e) 339,881 z93,71.1- Net increase (decrease) in cash - $738,372 - $44-1-42.4 (f) $300,572 (f) Estimated ending cash balance - $972,266 - $300,572 /64 39044 (a) From General Fund to recover payments made to subsidize SMIC enterprise fund over IS years. (b) $330K represents: I995 bond refunded in 2005 - $220K; Electric generator bond - $ I I0K. (c) $345K represents I995 bond refuded in 2005 - $230K; Electric generator bond - $I ISK. (c) $33OK represents: I995 bond refunded in 2005 - $230K; Electric generators - $ IOOK. (d) Infrastructure $I00K;.Motor pool $44; Work orders $82K; Equipment $40K. (e) Infrastructure $ IOOK; Motor pool $I75K; Work orders $88K; Equipment $50K. (f) Transfer to MRRF for critical and high -risk capital needs: $0 in 20I2; $600,280 in 20I3. 88 Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -093 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE MOTOR POOL INTERNAL SERVICE FUND BIENNIAL BUDGET FOR CALENDAR YEARS 2012 AND 2013 WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Motor Pool Internal Service Fund biennial budget for Calendar Years 2012 and 2013 which is attached hereto and made a part hereof by reference and which contains estimated revenues and expenses for the period January 1, 2012 - December 31, 2013, is HEREBY ADOPTED, and the necessary funds are hereby appropriated. Section 2. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12 day of December, 2011. THE CITY OF SEWARD, ALASKA David Seaward, Mayor b . MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Revenues, Expenses and Change in Net Assets FINAL AS R I/j5619 For 20I2 and 20I3 2010 2011 2012 2013 Actual * Budget Budget Budget Operating revenues - vehicle rental $443,382 $438,682 $508,999 $684,959 Operating expenses - depreciation and other 34I,494 373,368 404,948 38I,933 Operating income (loss) I0I,888 65,3I4 I04,05I 303,026 Non - operating revenue (expense) Interest income 66,670 0 65,000 65,000 Interest expense (24,635) (38,I66) (42,93I) (39,202) Other non - operating 47,I29 0 0 0 Total non - operating revenue (expense) 89,I64 (38,166) 22,069 25,798 Earnings before transfers I9I,052 27,I48 126,120 328,824 Transfers (to) from other funds 0 0 0 0 Change in net assets I9I,052 27,I48 I26,I20 328,824 Beginning net assets 3,993,547 4,184,599 4,211,747 4,337,867 Ending net assets $4,I84,599 * $4,21I,747 $4,337,867 $4,666,691 ' Ties to annual Comprehensive Annual Financial Report CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND 01,S Budgeted Statement of Cash Flow � s X For 20I2 and 20I3 CI P ' ! 2011 2012 2013 Budget Budget Budget Beginning Cash Balance at 1/1/11 *: $814,376 Cash is provided by (used for): Change in net assets 27,I48 I26,I20 328,824 Add expense items not affecting cash Depreciation 373,368 404,948 38I,933 Net cash provided by operations $400,516 $531,068 $710,757 Other sources of cash Capital lease proceeds 0 0 0 Loan repayment - 50 -Ton travelift 29,22I 29,22I 29,22I Loan repayment - SGH PERS 98,576 98,576 98,576 Other uses of cash Debt principal payments - 233,2I6 - 238,025 (a) - 24I,755 (b) Capital outlay - 330,000 - 247,000 (c) - I23,000 (d) Net increase (decrease) in cash - $34,903 $173,840 $473,799 Estimated ending cash balance $779,473 $953,313 $1,427,112 ( °) Ties to CAFR. (a) Capital lease /purchase payments: Fire - $96,777; Loaders - $8I,256; Fire truck - $59,992 (b) Capital lease /purchase payments: Fire - $99,966; Loaders - $84,54I; Fire truck - $57,248 (c) $80K electric tool truck; $37K police vehicle; $40K electric truck; $I5K electric trailer; $75K used dump truck. (d) $48K police vehicle; $75K used dump truck. See Motor Pool Fund Capital Replacement Requirements List for Efficiency Study Recommendations and staff suggestions for postponing purchase of most equipment replacement to a future time. b° CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND 2012 and 2013 Debt Service Schedule Balance 20I2 Budget Balance Description Interest Rate @ I /0I /I2 Principal Interest Total @ I2 /3I /I2 Term Fire Truck & Rescue Vehicle 3.30% 209,922 96,777 I3,400 110,177 113,145 2009 - 20I5 2 ea. L -90 Loaders 3.97% 2I0,795 8I,256 I3,483 94,739 I29,539 2009 - 20I5 Budget: Fire Truck 7.00% 450,000 59,992 I6,049 76,04I 390,008 20I0 - 20I6 Totals: $870,7I7 $238,025 $42,932 $280,957 $632,692 Balance 20I3 Budget Balance ./" Description Interest Rate @ I /0I /I3 Principal Interest Total @ I2 /3I /I3 Term Fire Truck & Rescue Vehicle 3.30% 113,145 99,966 10211 110,177 I3,I79 2009 - 20I5 2 ea. L -90 Loaders 3.97% I29,539 84,54I I0,I98 94,739 44,998 2009 - 20I5 Budget: Fire Truck 7.00% 390,008 57,248 I8,794 76,042 332,760 20I0 - 20I6 Totals: $632,692 $24I,755 $39203 $280,958 $390,937 a 6 tic vl J d Z l, 1� MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Revenues, Expenses and Change in Net Assets For 20I2 and 20I3 ge° tt dtv. d et-4- >1 I Sooc) tont.iinittii4 iv:- a or a. Gy t a, itio, y 171 µGS L... .701.. 4t4 2013 • QUiw 'R° livo 44. clout) cutchkt At W M meA, 1,,, .201.24•41 .2013. 2010 2011 2012 2013 Actual * Budget Budget Budget 608, VI 4 i Operating revenues - vehicle rental $443,382 $438,682 $683,999 $684,959 Operating expenses - depreciation and other 34I,494 373,368 404,948 38I,933 J bit asl Operating income (loss) I0I,888 65,3I4 279,051 303,026 Non - operating revenue (expense) Interest income 66,670 0 — ? * ) XV) � _ 4 Interest expense (24,635) (38,I66) Other non - operating 47,I29 0 0 0 Total non - operating revenue (expense) 89,I64 (38,I66) -I-675-23- 2 0 2.7,49? Earnings before transfers I9I,052 27,I48 2967$40 3I9,549 l 230 3g ait Transfers (to) from other funds 0 0 0 0 e in net assets 1 0 32 $) 8 Zy Change 191,052 27,I48 4467E140 -249,549 Beginning net assets 4� 3 34, S' Be g S 3,993,547 4,184,599 4,2II,747 47508;587 it 334 Slob L}, W,4 (, 1 Ending net assets $4,I84,599 * $4,211,747 $4,95,3 &7 $478 * Ties to annual Comprehensive Annual Financial Report 167 CDD CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Cash Flow For 20I2 and 20I3 gEOLIN 2011 2012 2013 Budget Budget Budget Beginning Cash Balance at 1 /1 /11 *: $814,376 Cash is provided by (used for): J 2 . MO 3 23, 2 Change in net assets 27,148 -2,967840 34197 Add expense items not affecting cash Depreciation 373,368 404,948 381,933 6 34 644 9-/ 0, 7S7- Net cash provided by operations $400,516 $701,788 $74347482 Other sources of cash Capital lease proceeds 0 0 0 Loan repayment - 50 -Ton travelift 29,221 29,221 29,221 Loan repayment - SGH PERS 98,576 98,576 98,576 Other uses of cash — 3g C zS _ 2i /, 7S Debt principal payments - 233,2I6 - 254,9223 (a) -273793 (b) Capital outlay - 330,000 ,,, 2447IT0 (c ) _" (d) Net increase (decrease) in cash - $34,903 $403 493;562 840 X 99 Estimated ending cash balance $779,473 8 473 $1,1 313 J, 6 91� 1- 8 l Z, 8 �� '�;678 ( °) Ties to CAFR. (a) Capital lease /purchase payments: Fire - $96,777; Loaders - $8I,256;4 1: 6 $I c nno_ Fire truck - $59,992 (b) Capital lease /purchase payments: Fire - $99,966; Loaders - $84,541 ; ; Fire truck - $57,248 (c) $80K electric tool truck; $37K police vehicle; $40K electric truck; $ I5K electric trailer 1 7$)4 Naut L4..y 4L 4*. (d) $48K police vehicle s7S1 u„ See Motor Pool Fund Capital Replacement Requirements List for Efficiency Study Recommendations and staff suggestions for postponing purchase of most equipment replacement to a future time. 168 (Q3 City of Seward get2aN i� FUND: Motor Pool Fund (102) CC�� DEPT: Motor Pool (1020) Revenues and Expenses by Department 2012/2013 Biennial Operating Budget Account 2010 2011 2012 2011 -12 2013 2012 -13 OL 3u1) Name AcLual budget Request Variance % Change Request % Change g REVENUES: 4600 10 EF Investmnt Inter $ 3,452 - 65,000 65,000 - 65,000 - - 4600 30 EF Repo Interest 86 - - _ - - 4600 40 EF Misc. Interest 63,132 - - 4625 118 Veh.Rent/Gen Svc - - 5,400 5,400 - 5,400 - 4625 121 Veh.Rent /Police - - 48,000 48,000 - 48,000 - 4625 122 Veh.Rent /Fire 110,177 110,177 110,177 - - 110,177 - 4625 123 Veh.Rent /Engin /Bld - - 6,000 6,000 - 6,000 4625 131 Veh.Rent /Street 58,783 58,783 181,000 122,217 207.9 181,000 4625 134 Veh.Rent /Shop - - 7,250 7,250 - 7,250 - 4625 141 Veh.Rent /Parks & R - - 13,000 13,000 - 13,000 - 4625 403 Veh.Rent /Parking 13,000 13,000 13,000 - - 13,000 - 4625 415 Veh.Rent /50 -Ton Li 31,500 32,000 32,000 - - 32,000 - 4625 436 Veh.Rent /Harbor Ge 16,800 17,500 19,250 1,750 10.0 20,210 5.0 4625 437 Veh.Rent /Harbor Ad 5,300 5,400 5,600 200 3.7 5,600 4625 541 Veh.Rent /Electric 163,000 165,000 `t9 -9bi 10,000 6.1 175,000 4625 740 Veh.Rent /Water 4,000 - 4,000 4,000 - 4,000 - 4625 790 Veh.Rent /Sewer 4,000 - 4,000 4,000 - 4,000 - 4625 1211 Veh.Rent /Jail - - 2,500 2,500 - 2,500 - 4625 1314 Veh.Rent /Snow Remo 36,822 36,822 36,822 - - 36,822 - 4625 1415 Veh.Rent /Campgroun - - 12,000 12,000 - 12,000 - 4625 1430 Veh.Rent /TYC - - 9,000 9,000 - 9,000 - 4640 100 Surplus Equipment 47,129 - - TOTAL REVENUES $ 557,181 438,682r 310,317 70.7 % 749,959 0.1 % EXPENSES: Personnel 5440 Operating Supplies $ 2,140 - - - 5650 0 Depreciation -Gener 339,353 373,368 404,948 31,580 8.5 381,933 (5.7) Operating Expense: 341,493 373,368 404,9 31,580 8.5 381,933 (5.7) 5810 Principal - 229,784 +.14.4-r81.3 24,239 10.5 . ,.-UJt 7.5 5820 Interest Expense 24,635 42,372 4.17. 4,839 11.4 .4.8 77 2.7 `t t 3/140 Z. Non- Operating: 24,635 272,156 301,_3_ 29,078 10.7 7'1,533 6.7 5930 Capital Equipment - 250,000 - (250,000) (100.0) 48,000 - Capital Outlay: - 250,000 - (250,000) (100.0) 48,000 TOTAL EXPENSES: $ 366,128 895,524 706,182 (189,342) (21.1)% 751,446 6.4 % 169 LA CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND 2012 and 2013 Debt Service Schedule Balance 20I2 Budget Balance Description Interest Rate @ I /0I /I2 Principal Interest Total @ I2 /3I /I2 Term Fire Truck & Rescue Vehicle 3.30% 209,922 96,777 I3,400 110,177 113,145 2009 - 20I5 2 ea. L -90 Loaders 3.97% 2I0,795 8I,256 I3,483 94,739 I29,539 2009 - 20I5 C e F. _I fti ,�.i iI ., . t',ti _t _ • Budget: Fire Truck 7.00% 450,000 59,992 I6,049 76,04I 390,008 20I0 - 20I6 Totals: $990,7I7 $254,023 $47,2II $30I,234 $736,694 Balance 20I3 Budget Balance o " �( Description Interest Rate @ I /0I /I3 Principal Interest Total @ I2 /3I /I3 Term Fire Truck & Rescue Vehicle 3.30% 113,145 99,966 10211 110,177 I3,I79 2009 - 20I5 2 ea. L -90 Loaders 3.97% I29,539 84,54I I0,I98 94,739 44,998 2009 - 20I5 g .111: °. -,r, t 1 _ 40 : _ -; • Budget Fire Truck 7.00% 390,008 57248 I8,794 76,042 332,760 20I0 - 20I6 Totals: - $856,694 $273,036 $48,477 $32I,5I3 $583,658 • 44 ,4AL d"e - 614, "4417%#. AA' 4 t p % A u d 7.5`,00O gel.. w Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -094 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE CITY GENERAL FUND BIENNIAL OPERATING BUDGET FOR CALENDAR YEAR 2012 AND 2013 AND SETTING THE MILL RATE WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and a total of eight work sessions were conducted on enterprise fund rate reviews and City fund budgets, with many of them televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011. 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 2012 and 2013 which are attached hereto and made a part hereof by reference and which contain estimated revenues and expenditures for the period January 1, 2012 - December 31, 2013, 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 2012 real and personal property tax rolls shall be and is hereby levied at the rate of 3.12 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. CITY OF SEWARD Comprehensive List of all Budget Changes by Fund /Department AMENDMENTS FROM 2012/2013 PRELIMINARY BUDGET General Fund: 2012 Budget 2013 Budget Positive (negative) Positive (negative) financial impact adjustment Description Department (135,738) (138,052) Add back patrol and DMV position Police (1210) (20,050) (13,030) Add PERS contributions from patrol and DMV position to debt service Debt Service (1910) 155,788 151,082 Increase sales tax projections to cover add -backs to budget Revenue (0000) 109,1584' * 91,484 Increase sales tax projections to cover insurance increase and T/F to Hospital D/5 Revenue (0000) (111,259)4; et (111,259) Increase in insurance premiums resulting from December actions by APUIT Various 27,290+ * 22,871 Increase property tax to cover T/F out to Hospital DS from sales tax increase Revenue (0000) (27,290)* 44 (22,871) Increase T/F out to Hospital DS due to sales tax increase Transfers (0000) (38,947) (37,771) Increase T/F out to Hospital DS due to sales tax increase Transfers (0000) (38,842) (38,842) Reduce T/F fm harbor for lease administration Transfers (0000) 10,000 10,000 Eliminate hotel/motel room tax exemptions Revenue (0000) (20,000) (20,000) Add back federal lobbying Council (1110) 10,000 10,000 Eliminate mural contributions (City depts help hang murals) Comm. Dev. (1150) 25,000 25,000 Eliminate economic development grant position Comm. Dev. (1150) 4,600 4,600 Eliminate downtown trash pickup Gent Svcs (1180) 16,288 16,288 Eliminate Community Schools program in its entirety Comm. Schools (1422) 26,201 25,993 Shift parks maint staff to TYC per original purpose of position Parks Mtnc. (1410/1415) (26,201) (25,993) Shift parks maint staff to TYC per original purpose of position TYC (1430) 3,000 3,000 Reduce port-a- potties on Fourth of July in upper City Hall parking lot Parks Mtnc. (1410) 7,000 7,000 Reduce parks maintenance costs Parks Mtnc. (1410) 7,712 7,712 Reduce campgrounds costs Campgrounds (1415) 16,000 16,000 Increase summer day camp prices @ TYC from $65 to $100; $100 to $150 Revenue (0000) (290) (16,788) Overall (negative) impact on General Fund reserves Harbor Enterprise Fund: 38,842 38,842 Eliminate transfer out of General Fund for lease administration (18,714) 44 4t (18,714) Increase in insurance premiums resulting from December APUIT actions 20,128 20,128 Overall positive increase to Harbor reserves Electric Enterprise Fund: - New operator /mechanic position will be for only 2 years as a "term employee" 175,000 - Eliminate motor pool contribution in 2012 (6,805) 41 4( (6,805) Increase in insurance premiums resulting from December APUIT actions 168,195 (6,805) Overall positive (negative) impact on Electric reserves Water Enterprise Fund: (22,602) (25,207) Reduce rate increase from 6% to 4% in 2012. (5,444) 14 4( (5,444) Increase in insurance premiums resulting from December APUIT actions (28,048) (30,851) Overall (negative) impact on Water reserves Wastewater Enterprise Fund: (3,743) * * (3,743) Increase in insurance premiums resulting from December APUIT actions (3,743) (3,743) Overall (negative) impact on Wastewater reserves Motor Pool Fund: (175,000) - Electric fund not contributing to motor pool in 2012 Do not finance dump trucks; purchased used for $75K each year out of reserves 15,998 31,281 Principal 4,280 9,275 Interest (75,000) (75,000) Capital Outlay (229,722) (34,444) Overall (negative) impact on Motor Pool reserves Hospital Debt Service: (200,000) 123,282 Move $200K from 2013 to 2012 for CT scanner replacement and building accomodations 66,237 60,696 Increase sales tax from GF based on 1/4 of added sales tax revenues (133,763) 183,978 Overall positive (negative) impact on Hospital Debt Service reserves • 12,1 CIO /I ,brut, b a��w�.+�.. -e,� 41N114341.111.1 i•r 6 ,ti•� pn�ln: � Alil.y, c4' . Gvw.•e u2 N� {, ut.n. c 7744.P Ll GENERAL FUND Budgeted Statement of Revenues, Expenditures, Other Financing n ,�D� Sources (Uses) and Changes in Fund Balance G�A►j I't�„ For Fiscal Year 20I2 and 20I3 f 2010 2011 2012 2013 2011 -2012 2012 -2013 Actual Budget Budget Budget % Change % Change Revenue: Taxes 5,IO2,I54 5,335,591 5,588,636 5,645,337 4.7% I.0% Licenses and Permits I48,949 173,910 I61,075 162,675 -7.4% 1.0% Intergovernmental I,41I,65I 1,096,500 1,111,652 I,103,652 1.4% -0.7% Charges for Services 2,872,501 2,608,7I7 2,57I,093 2,591,785 -1.4% 0.8% Fines and Bails 10,210 17,000 I1,000 I2,000 -35.3% 9.1% Interest I22,7I0 196,000 89,000 9I,000 -54.6% 2.2% Miscellaneous 513,199 25,770 (a; 27,000 28,200 4.8% 4.4% Total Revenue: $I0,181,374 $9,453,488 $9,559,456 $9,634,649 1.I% 0.8% Expenditures: General Government 2,618,297 2,768,949 2,633,572 2,654,09I -4.9% 0.8% Public Safety 3,030,666 3229,232 3,162,831 3,154,739 -2.1% -0.3% Public Works I,609,738 I,6I5,466 1,44I,I74 I,526,577 -I0.8% 5.9% Parks and Recreation I,219,184 1,20I,054 I,168,427 1,190,625 -2.7% 1.9% Library 389,303 405,132 4I1,983 450,194 1.7% 9.3% Debt Service 715,I21 9I4,388 1,027,250 1,040,648 12.3% I.3% Total Expenditures: $9,582,309 $10,I34,221 $9,845,237 $10,016,874 -2.9% 1.7% Excess of revenues over expenditures $599,065 - $680,733 - $285,782 - $382,226 -58.0% 33.7% Other financing sources (uses): Operating transfers (to) other funds - 1,380,920 - 2,221,272 - I,670,519 - I,630,099 -24.8% -2.4% Operating transfers from other funds I,765,587 I,966,237 I,956,300 2,0I2,324 -0.5% 2.9% Net other financing sources (uses) 384,667 - 255,035 285,782 382,226 - 212.1% 33.7% Annual surplus (deficit) $983,732 - $935,768 $0 $0 - 100.0% 100.0% Fund balance at beginning of year 5,766,871 6,750,603 5,814,835 5,814,835 -13.9% 0.0% Fund balance at end of year Non - spendable: Inventory, Prepaids, Unrealized gains 584,948 400,000 400,000 400,000 0.0% 0.0% Restricted: 0 0 0 0 0.0% 0.0% Committed: Working Capital 1,500,000 1,500,000 1,500,000 I,500,000 0.0% 0.0% Insurance Reserves I26,4I8 I26,418 I26,418 126,4I8 0.0% 0.0% Hospital Cash Flow 500,000 500,000 500,000 500,000 0.0% 0.0% Miscellaneous Committed 0 0 0 0 0.0% 0.0% Assigned: Future anticipated budget deficit 0 0 0 0 0.0% 0.0% Unassigned: 4,039,237 3288,417 3,288,417 3288,4I7 0.0% 0.0% Total Fund Balance $6,750,603 * $5,8I4,835 $5,814,835 $5,814,835 0.0% 0.0% * Ties to Comprehensive Annual Financial Report tl II ,t t.,;...............e. Ameemar.--• (v b GENERAL FUND Budgeted Revenue Detail Fi 01-1 A,S 1°1660 For 2012 and 2013 20I0 20II 20I2 20I3 20II - 20I2 Account Name Actual Budget Budget Budget Variance % Change TAXES: Property Taxes Real Property (3.I2 mills) 686,460 7I5,9I3 732,290 732,87I I6,377 2.3% Personal Property (3.I2 mills) 244,3I3 270,000 248,000 250,000 - 22,000 -8.1% Vehicle Property Tax 23,9I4 29,000 27,000 28,000 -2,000 -6.9% Total Property Taxes $954,687 $I,0I4,9I3 $I,007,290 $I,0I0,87I - $7,624 -0.8% Other Taxes Hotel /Motel Room Tax (4 %) 328,396 308,652 340,000 350,000 3I,348 10.2% Sales Tax (4 %) 3,742,75I 3,926,526 4,I64,946 4,208,066 238,420 6.1% Tax Penalties I,003 I,500 I,400 I,400 -I00 -6.7% Payments -in -Lieu of Tax - ASLC, Other 75,3I7 84,000 75,000 75,000 -9,000 -10.7% Total Other Taxes 4,I47,467 4,320,678 4,58I,346 4,634,466 $260,668 6.0% Total Taxes $5,IO2,I54 $5,335,59I $5,588,636 $5,645,337 $253,045 4.7% LICENSES & PERMITS: Taxi Permits 835 I,400 I,000 I,000 -400 -28.6% Building Permits 37,542 50,000 40,000 40,000 - I0,000 -20.0% Dog License 775 750 775 775 25 3.3% DMV Revenues 86,728 95,760 95,000 96,000 -760 -0.8% Miscellaneous 5,759 4,300 4,300 4,400 0 0.0% City Business License I7,3I0 2I,700 20,000 20,500 -I,700 -7.8% Total Licenses and Permits $ I48,949 $ I73,9I0 $161,075 $ I62,675 -$12,835 -7.4% INTERGOVERNMENTAL REVENUE: Liquor Tax I5,400 20,000 I6,000 I6,000 -4,000 -20.0% Raw Fish Tax/ Shared Fish. Bus. Tax 302,262 4I0,000 320,000 320,000 - 90,000 -22.0% Fisheries Resource Landing Tax 0 5,000 0 0 -5,000 -100.0% Shared Revenue and PERS On- Behalf Pmts 435,99I I I5,000 228,000 220,000 113,000 98.3% Jail Contract 449,472 450,000 449,472 449,472 -528 -0.1% State Dispatch Contract 48,500 48,500 48,500 48,500 0 0.0% Genl Fund - related Grant Revenues I I0,346 0 0 0 0 0.0% KPB 9I I Dispatch 49,680 48,000 49,680 49,680 I,680 3.5% Total Intergovernmental $I,4II,65I $I,096,500 $I,III,652 $I,I03,652 $I5,I52 1.4% • GENERAL FUND Budgeted Revenue Detail F i ri A P RmeiU402 For 2OI2 and 2OI3 20I0 201I 2012 2013 20II -20I2 Account Name Actual Budget Budget Budget Variance % Change CHARGRS FOR SERVICES: General Government Copying I3,688 I5,300 I4,000 I4,000 -I,300 -8.5% Sales Tax Credit for Prompt Remit 4,000 4,000 4,000 4,000 0 0.0% Zoning Fees 545 250 250 250 0 0.0% Project Management 408,I5I 96,004 0 0 - 96,004 - 100.0% Admin. - SMIC 83,413 86,688 86,688 86,688 0 0.0% Admin. - Harbor 3I2,603 324,795 324,795 324,795 0 0.0% Admin. - Parking 9,348 9,7I5 9,715 9,715 0 0.0% Admin. - Electric 8I5,283 847,29I 847,291 847,29I 0 0.0% Admin. - Water 224,9I4 233,744 233,744 233,744 0 0.0% Admin. - Sewer 137,353 142,745 I42,745 I42,745 0 0.0% Admin. - Jail 79,572 82,907 81,465 82,907 -I,442 -I.7% Total General Government $2,088,870 $I,843,439 $1,744,693 $1,746,135 - $98,746 -5.4% Public Safety Dog Pound Revenue 2,205 2,000 2,200 2200 200 10.0% Misc. Jail Revenue 929 800 800 800 0 0.0% Misc. Dispatching I0,000 I0,000 I0,000 I0,000 0 0.0% Total Public Safety $ I3, 134 $12,800 $ 13,000 $ I3,000 $200 1.6% Public Works Shop Work Orders 2,278 3,000 2,200 2,200 -800 -26.7% Total Public Works $2,278 $3,000 $2200 $2200 -$800 -26.7% Parks & Recreation Public Use 4,590 4,500 3,500 4,500 -I,000 -22.2% Punchcards 27,165 I9,000 32,000 34,200 I3,000 68.4% Class Registrations 60,029 6I,000 90,500 9I,000 29,500 48.4% Facility Rental 432 300 300 350 0 0.0% Tournaments 4,725 6,500 7,200 I0,200 700 10.8% Special Events I4,493 14,500 I8,000 I8,000 3,500 24.1% Shower Fees 12,236 I I,000 I I,000 I I,000 0 0.0% Rock Wall Climbing Fees 0 0 4,I00 5,000 4,I00 I00.0% Pavilion Fees 3,328 3,200 3,200 4,000 0 0.0% Camping Fees 255,236 26I,000 257,000 261,000 -4,000 -1.5% Mini - service Campground Fees 224,107 225,000 224,000 225,000 -1,000 -0.4% Miscellaneous Revenue 220 I,500 I,700 I,700 200 13.3% Work Orders I,800 3,000 I,500 I,500 -I,500 -50.0% Total Parks & Recreation $608,361 $6I0,500 $654,000 $667,450 $43,500 7.1% 10 GENERAL FUND Budgeted Revenue Detail FtaLi AS 4 For 20I2 and 20I3 20I0 201I 2012 2013 20II -2012 Account Name Actual Budget Budget Budget Variance % Change Library Service Revenue 8,377 8,500 8,700 9,000 200 2.4% Circulation Revenue 6,929 6,000 6,300 6,800 300 5.0% Museum Revenue 0 0 I0,000 I0,000 10,000 0.0% Total Library $15,306 $14,500 $25,000 $25,800 $ I0,500 72.4% Rents & Leases Land Rent & Lease 45,643 44,478 47,200 47,200 2,722 6.1% Jail Facility Rent 30,000 30,000 30,000 30,000 0 0.0% Municipal Building Rent 68,909 50,000 55,000 60,000 5,000 10.0% Total Rents & Leases I44,552 124,478 I32,200 137,200 $7,722 6.2% Total Charges for Services $2,872,50I $2,608,7I7 $2,571,093 $2,591,785 - $37,624 -1.4% FINES AND BAILS: 10,2I0 17,000 I I,000 12,000 -6,000 -35.3% PENALTIES & INTEREST: Investments 86,798 I90,000 74,000 76,000 - II6,000 -6I.I% Customer Penalties & Interest 35,912 6,000 I5,000 I5,000 9,000 150.0% Total Penalties and Interest $I22,7I0 $196,000 $89,000 $91,000 - $107,000 -54.6% MISCELLANEOUS: Sales of Surplus Equipment 8,069 2,000 2,000 2,000 0 0.0% Garbage Contract 46,401 I5,I20 15,200 I5,400 80 0.5% SVAC Maintenance Fee 0 2,400 2,400 2,400 0 0.0% Gravel Sales 97,000 0 0 0 0 0.0% City Clerk Fees 287 250 250 250 0 0.0% Collection of Bad Debts 1,073 2,000 1,000 I,000 -I,000 -50.0% Vending Machine Fees 3,831 2,000 4,000 4,000 2,000 100.0% Other Miscellaneous 356,538 2,000 2,150 3,150 I50 7.5% Total Miscellaneous $5I3,199 $25,770 $27,000 $28200 $1,230 4.8% Total General Fund Revenue $10,181,374 $9,453,488 $9,559,456 $9,634,649 $105,968 I.I% 1 GENERAL FUND Expenditure Totals by Department (Budget) Flom-, A5 14 /'' l eNO °) For 2012 and 20I3 2010 2011 2012 2013 2011 -2012 2012 -2013 DEPARTMENT Actual Budget Budget Budget % Chg % Chg General Government: Mayor /Council 30I,873 332,536 322,906 32I,900 -2.9% -0.3% Legislative 35,631 38,065 33,756 33,654 -11.3% -0.3% Legal 155,053 146,000 I25,000 I25,000 -14.4% 0.0% City Manager 355,600 350,762 389,679 390,359 I I.I% 0.2% Management Information Systems 249,267 259,440 259,058 26I,429 -0.1% 0.9% City Clerk 244,629 257,343 253,I74 254,001 -1.6% 0.3% Finance 645,487 685,383 677,072 684,421 -1.2% I.I% Community Development 300,541 40I,970 272,I32 273,490 - 32.3% 0.5% General Services 9I,2I4 88,450 6I,597 64,837 -30.4% 5.3% Contributions 239,002 209,000 239,I98 245,000 14.4% 2.4% Total General Government $2,6I8,297 $2,768,949 $2,633,572 $2,654,09I -4.9% 0.8% Public Safety: Police I,685,995 I,751,I16 1,775,779 I,783,699 1.4% 0.4% Jail 587,094 6I1,24I 634,777 644,034 3.9% I.5% Animal Control 78,240 80,640 65,002 68,002 -I9.4% 4.6% Fire 573,523 663,056 558,804 528,498 -I5.7% -5.4% Building Inspection 105,8I4 I23,I79 I28,469 130,506 4.3% 1.6% Total Public Safety $3,030,666 $3,229,232 $3,I62,83I $3,I54,739 -2.1% -0.3% Public Works: Roads and Streets 897,284 942,562 816,945 858,346 -13.3% 5.1% City Shop 458,663 380,859 349,996 372,248 -8.1% 6.4% Municipal Building, Comm. Ctr 253,79I 292,045 274,233 295,983 -6.1% 7.9% Total Public Works $I,609,738 $I,6I5,466 $I,44I,I74 $I,526,577 -10.8% 5.9% Parks and Recreation Sports, Recreation, Comm. Schools 318,3I7 286,720 275,174 28I,539 -4.0% 2.3% Teen & Youth Center 285,996 288,829 323,436 329,378 I2.0% 1.8% Campgrounds & Parks 614,87I 625,506 569,8I7 579,708 -8.9% 1.7% Total Parks & Recreation $I,2I9,184 $I,20I,054 $I,I68,427 $I,I90,625 -2.7% 1.9% Library $389,303 $405,I32 $4II,983 $450,I94 1.7% 9.3% Debt Service $7I5,09I $9I4,388 $I,027,250 $1,040,648 12.3% 1.3% TOTALS: $9,582,279 $I0,I34,22I $9,845,237 $I0,0I6,874 -2.9% 1.7% 1 a, GENERAL FUND NAL - its AM Budgeted Interfund Transfers Fiscal Year 2012 and 2013 2012 2013 Transfers -In Transfers -Out Transfers- InTransfers -Oul Small Boat Harbor Enterprise Fund: One -half of land rents and leases 163,208 163,208 Federal and State lobbying 16,440 16,440 Payment -in- Lieu -of -Tax 159,548 162,516 Lease management and administration 0 0 Seward Marine Industrial Center Enterprise Fund: One -half of land rents and leases 70,024 70,024 Payment -in- Lieu -of -Tax 20,660 20,740 Parking Enterprise Fund Payment -in- Lieu -of -Tax 20,772 20,852 Electric Enterprise Fund: Federal and State lobbying 36,990 36,990 Payment -in- Lieu -of -Tax 856,827 900,772 Electric line general operating permit fee 300,000 300,000 Water Enterprise Fund: Federal and State lobbying 5,480 5,480 Payment -in- Lieu -of -Tax 86,520 91,298 Wastewater Enterprise Fund: Federal and State lobbying 5,480 5,480 Payment -in- Lieu -of -Tax 69,647 73,820 Harbor MRRF Fund - Cruise Tax for SVAC: 10,000 10,000 Hospital Debt Service Fund - SGH PERS Loan: 134,704 134,704 TOTAL TRANSFERS IN: $1,956,300 $2,012,324 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 1,041,237 1,052,017 Harbor - Fish Tax 320,000 320,000 SMIC Enterprise Fund - cash deficit 81,282 38,082 Capital Acquisition Fund (equal to State Revenue Sharing) 228,000 220,000 TOTAL TRANSFERS OUT: $1,670,519 $1,630,099 NET TRANSFERS: $285,781 $382,225 GENERAL FUND REO�''��� G Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For Fiscal Year 20I2 and 20I3 2010 2011 2012 2013 2011 -2012 2012 -2013 Actual Budget Budget Budget % Change % Change Revenue: ���yy t� , Taxes Vtif,b3LI $415,33} it.7 1.0 5,IO2,I54 5,335,59I 1$7.2815144i0 Sr36.979$6 4)44 Licenses and Permits I48,949 I73,9I0 I6I,075 I62,675 0 -7.4% I.0 /o Intergovernmental I,4II,65I I,096,500 2 / p I, II,65 ,I 6 2 I.4 - 0.7% Charges for Services 2,872,50I 2,608,7I7 ,5 $!0923 � I! 7 t r 13'.I1 0.8% Fines and Bails I0,2I0 I7,000 11,000 I2,000 35.3% 9.1% Interest I22,7I0 I96,000 89,000 9I,000 -54.6% 2.2% Miscellaneous 5I3,I99 25,770 (a; 27,000 28,200 4.8% 4.4% Total Revenue: $I0,I8I,374 $9,453,488 $94447920 $9,3#3,2f2 Expenditures: q,�FSb 9, � 3 't,W9 01 , General Government 2,618,297 2 768 949 2,633 Vag. 09 ( 0 3 099 .'�/ _� 0.8% Public Safety 3,030,666 3,229,232 6 -0.3% Public Works I,609,738 I,6I5,466 4:74 Parks and Recreation I,2I9,I84 I,20I,054 i i..1 0} /i 'i d : !�0 0 Librar 389,303 405,I32 i • ^ b(4,0 /o so Debt Service 7I5,I2I 9I4,388 �� � , • , {a 8 > Total Expenditures: $9,582,309 $I0,I34,22I $9,631,790 $9&o'3 417,5;13f 10,014 T *9 ..2,.. - 4.8'/0 Excess of revenues over expenditures $599,065 ' .6 $680,733 -40396 x`10 - $444 -42.6% 19.0% 2:SI?82. - 38'2,224 Other financing sources (uses): t' Operating transfers (to) other funds - I,380,920 - 2,22I272 »'IL�,S1� �) 'Zy $ »Z• T 2 gc} , Operating transfers from other funds I,765,587 I,966,237 . , DO M D p/o •$ " Net other financing sources (uses) 384,667 - 255,035 399860 4.8-17F.99 at - as3� /° 2gS,a. 3s2.,22.6 - - ziz..l 33.7 Annual surplus (deficit) $983,732 - $935,768 •e $TAT $I6,788"& -100.0% 100.0% Fund balance at beginning of year 5,766,87I 6,750,603 5,814,835 ..503-1-57.1-26 o eu e -13.9% 0.0% Fund balance at end of year 5, 81 Tt6 3s" Non - spendable: Inventory, Prepaids, Unrealized gains 584,948 400,000 400,000 400,000 0.0% 0.0% Restricted: 0 0 0 0 0.0% 0.0% Committed: Working Capital I,500,000 I,500,000 I,500,000 I,500,000 0.0% 0.0% Insurance Reserves I26,4I8 I26,4I8 I26,4I8 I26,4I8 0.0% 0.0% Hospital Cash Flow 500,000 500,000 500,000 500,000 0.0% 0.0% Miscellaneous Committed 0 0 0 0 0.0% 0.0% Assigned: 0./o 0 Future anticipated budget deficit 0 /o 0 Unassigned: 4,039,237 3,288,4I7 3,Z39,�1 gs30S,19 . � 0.0 0.0% 0.0% *21387777 4,305,195 ° 'O Sao 0 Total Fund Balance $6,750,603 * $5,8I4,835 '�T° I2, $�''°r°srz -`r' $6783-179'i'r 0.0% .I:43'r (,) ° Ties to Comprehensive Annual Financial Report 5 $ 14 , $ 3S g14� 7 1y GENERAL FUND Budgeted Revenue Detail n � (JLi G ck(�� Gi p i For 20I2 and 20I3 I` 46 "Pt/eV 20I0 20II 20I2 20I3 Account Name � 0� �, 2011-2012 Actual Budget Budget Budget Variance % Change TAXES: Property Taxes 73 7 3z,$7I 2.3 Real Property (3.I2 mills) 686,460 715,913 Personal Property (3.12 mills) .1.144000 24; -I.�t p rty 3 I 2 ll ( ) 244,3I3 270,000 248,000 250,000 2 ,687 Vehicle Property Tax -8.1% 23,914 29,000 27,000 28,000 ,086 -6.9% Total Property Taxes $954,687 $I,014,9I3 $98 600 4988:600 $:1,226 J, O 04 , up J, DI 0, 814 - 0.16 Other Taxes Hotel /Motel Room Tax 4% 0 Ool) '3SD, o /p. L r° ( ) 328,396 308,652 Sales Tax (4 %) J V ef 9,744 -6-y9$ 3,742,751 3,926,526 . : 3716'640 18 ,775 b o Tax Penalties I,003 I,500 1,400 1,400 497 -6.7% Payments -in -Lieu of Tax - ASLC, Other 75,317 84,000 75,000 75,000 Total Other Taxes ' > 683 -10.7% 4,I47,467 4,320,678 30G 400 43$490p $I t,2II .�gggr Total Taxes $5,IO2,I54 $5,335,59I $5,246 $5,36460 $233, 37 -f; s7SB$,4 5,Gyg',33V. 1,-4. LICENSES & PERMITS: Taxi Permits 835 1,400 I,000 1,000 65 - 28.6% Building Permits 37,542 50,000 40,000 40,000 I2,' 58 -20.0% Dog License 775 750 775 775 -25 3.3% DMV Revenues 86,728 95,760 95,000 96,000 9,032 -0 Miscellaneous 5,759 4,300 4,300 4,400 ,459 0.0% City Business License 17,310 21,700 20,000 20,500 4, 90 -7.8% Total Licenses and Permits $I48,949 $173,9I0 $I6I,075 $I62,675 INTERGOVERNMENTAL REVENUE: Liquor Tax 15,400 20,000 16,000 16,000 4, 00 -20.0% Raw Fish Tax/ Shared Fish. Bus. Tax 302,262 4I0,000 320,000 320,000 107 38 - 22.0% Fisheries Resource Landing Tax 0 5,000 0 0 5,000 -100.0% Shared Revenue and PERS On- Behalf Pmts 435,991 115,000 228,000 220,000 - 0,99 I 98.3% Jail Contract 449,472 450,000 449,472 449,472 528 -0.1% State Dispatch Contract 48,500 48,500 48,500 48,500 0 0.0% Genl Fund - related Grant Revenues 110,346 0 0 0 - 0,346 0.0% KPB 9I I Dispatch 49,680 48,000 49,680 49,680 -I,680 3.5% Total Intergovernmental $I,4I1,65I $I,096,500 $1,II1,652 $1,I03,652 -$3I' I5I 1.4% 10 GENERAL FUND Budgeted Revenue Detail For 2012 and 2013 g eO U N e C •6 20I0 20II 20I2 20I3 20II -20I2 Account Name Actual Budget Budget Budget Variance % Change CHARGRS FOR SERVICES: General Government Copying I3,688 I5,300 I4,000 I4,000 I.I2 -8.5% Sales Tax Credit for Prompt Remit 4,000 4,000 4,000 4,000 0 0.0% Zoning Fees 545 250 250 250 0 ' 95 0.0% Project Management 408,I5I 96,004 0 0 -3I2 147 - I00.0% Admin. - SMIC 83,4I3 86,688 86,688 86,688 3 275 0.0% Admin. - Harbor 3I2,603 324,795 324,795 324,795 I . ,I92 0.0% Admin. - Parking 9,348 9,7I5 9,7I5 9,7I5 367 0.0% Admin. - Electric 8I5,283 847,29I 847,29I 847,29I 32 008 0.0% Admin. - Water 224,9I4 233,744 233,744 233,744 8,:30 0.0% Admin. - Sewer I37,353 I42,745 I42,745 I42,745 5 92 0.0% Admin. - Jail 79,572 82,907 8I,465 82,907 ,335 -1.7% Total General Government $2,088,870 $I,843,439 $I,744,693 $I,746,I35 -$24 ,43I -5.4% Public Safety Dog Pound Revenue 2,205 2,000 2,200 2,200 -.15 I0.0% Misc. Jail Revenue 929 800 800 800 -I ' 9 0.0% Misc. Dispatching I0,000 I0,000 I0,000 I0,000 0 0.0% Total Public Safety $I3,I34 $I2,800 $I3,000 $I3,000 -'. 434 1.6% Public Works Shop Work Orders 2,278 3,000 2,200 2,200 722 -26.7% Total Public Works $2,278 $3,000 $2,200 $2,200 $ 2 - 26.7% Parks & Recreation Public Use 4,590 4,500 3,500 4,500 -')0 - 22.2% Punchcards 27,I65 I9,000 gq3pp2,,�0��0�0 42 , -8, 65 68.4% Class Registrations 60,029 6I,000 %i?�D 7I 224% L W Facility Rental 432 300 300 350 I32 0.0% Tournaments 4,725 6,500 7,200 I0,200 I 775 10.8% Special Events I4,493 I4,500 I8,000 I8,000 7 24.1% Shower Fees I2,236 11,000 I I,000 I I,000 -I ►36 0.0% Rock Wall Climbing Fees 0 0 4,I00 5,000 0 100.0% Pavilion Fees 3,328 3,200 3,200 4,000 -I28 0.0% Camping Fees 255,236 26I,000 257,000 26I,000 ,764 -I.5% Mini - service Campground Fees 224,I07 225,000 224,000 225,000 :93 -0.4% Miscellaneous Revenue 220 I,500 I,700 I,700 I 80 13.3% Work Orders I,800 3,000 I,500 I,500 ,200 - 50.0% Total Parks & Recreation $608,36I $6I0,500 $65;960 4654 $2,I39 -4496 1 j sq, oob IAA '1 CO --. ► rya 11 1b GENERAL FUND Budgeted Revenue Detail , '' ,,�IGQ For 2012 and 2OI3 ��p�(�E �1-� fit Ali 4 Q \ 20I0 2011 20I2 20I3 v 0 -41% ( , 2011-2012 Account Name Actual Budget Budget Budget ariance % Change Library Service Revenue 8,377 8,500 8,700 9,000 I.3 2.4% Circulation Revenue 6,929 6,000 6,300 6,800 -9 9 0 S.0% Museum Revenue 0 0 10,000 I0,000 0 0.0% Total Library $ I5,306 $ I4,500 $25,000 $25,800 - 806 72.4% Rents & Leases Land Rent & Lease 45,643 44,478 47,200 47,200 -I,I 5 6.1% Jail Facility Rent 30,000 30,000 30,000 30,000 0 0.0% Municipal Building Rent 68,909 50,000 55,000 60,000 -I8, )09 I0.0% Total Rents & Leases I44,552 I24,478 I32,200 137,200 - 20,174 6.2% Total Charges for Services $2,872,50I $2,608,7I7 $2,S $,A93 $2,575,1 -$263, :4 -2.1% • 2 Si 1, v9 3 2 1 511, 7tr - 1.4 %o FINES AND BAILS: 10,2I0 I7,000 11,000 I2,000 6,791 - 35.3% PENALTIES & INTEREST: Investments 86,798 I90,000 74,000 76,000 I0 ,202 -61.1% Customer Penalties & Interest 35,9I2 6,000 I5,000 I5,000 -2 +,9I2 150.0% Total Penalties and Interest $122,710 $196,000 $89,000 $9I,000 $73,' 90 -54.6% MISCELLANEOUS: Sales of Surplus Equipment 8,069 2,000 2,000 2,000 -6 169 0.0% Garbage Contract 46,40I 15,120 I5,200 I5,400 -3 ,281 0.5% SVAC Maintenance Fee 0 2,400 2,400 2,400 2,400 0.0% Gravel Sales 97,000 0 0 0 -9 100 0.0% City Clerk Fees 287 250 250 250 -3 • 0.0% Collection of Bad Debts I,073 2,000 I,000 I,000 92 -50.0% Vending Machine Fees 3,83I 2,000 4,000 4,000 -I,8 100.0% Other Miscellaneous 356,538 2,000 2,I50 3,I50 - 354,518 7.S% Total Miscellaneous $5I3,I99 $25,770 $27,000 $28,200 - $487,4.9 4.8% Total General Fund Revenue $10,I81,374 $9,453,488 a 22g, $93.&;212 - $727,8 :. - - , e , e fr . 9 , s s", tiSL ' , L. 34f, 649 1. ! 12 CITY OF SEWARD 2012/2013 Biennial Operating Budget I� .n ^,,. _( 3 General Fund 0'� /VJl'{N���Y�^ �i Revenue Detail by Line Item GY 2010 2011 2012 2011 -12 2013 2012 -13 GL Sub Account Name Actual Budget Request Variance , s Chg Request % Chg Department: General 73 2 , 240 O ert T 7 32, 0 I 1 4110 0100 Real Property Y $ 686,460 $ 715,913 $ terS1 - 0b0 $ (10,913) (1.5) %$ X9'00 0.7 % 4110 0200 Personl Properr 7 44,313 270,000 240,000 (22,000) (0.1) 250,000 0.8 4110 0210 Vehicle Regist. 23,914 29,000 4 I4, (2,000) (6.9) 28 0 0 3.7 4120 0100 City Sales Tax 3,742,751 3,926,526 „ �� "9'9�O 21( 2 1, 3 4 8) ( 6. 9) �� 1.7 �d�8• 4130 0300 Hotel /Motel Roo 328,396 308,652 r S - p ,348 6.9 4190 0100 Tax Pen /Interes 1,003 1,500 1,400 3.0 (100) (6.7) 1,400 4230 0100 Taxi Permits 835 1,400 1,000 (400) (28.6) 1,000 4230 0200 Building Permit 37,542 50,000 40,000 (10,000) (20.0) 40,000 - 4230 0300 Dog Licenses 775 750 775 25 3.3 775 - 4230 0400 DMV- Drivers Li 24,368 26,400 26,000 (400) (1.5) 26,000 - 4230 0401 DMV - Motor Veh 62,360 69,360 69,000 (360) (0.5) 70,000 1.4 4230 0500 Misc Permit 5,759 4,300 4,300 - - 4,400 2.3 4230 0600 Business Licens 17,310 21,700 20,000 (1,700) (7.8) 20,500 2.5 4330 0175 PILT -AK Sealife 75,317 84,000 75,000 (9,000) (10.7) 75,000 - 4350 0110 Alaska Liquor T 15,400 20,000 16,000 (4,000) (20.0) 16,000 - 4350 0130 Alaska Raw Fish 302,262 410,000 320,000 (90,000) (22.0) 320,000 4350 0131 Fish Res.Landin - 5,000 - (5,000) (100.0) - - 4350 0140 Revenue Sharing 226,846 115,000 228,000 113,000 98.3 220,000 4350 0150 PERS On- Behalf 209,145 (3 .5) - - 4350 0170 Jail Contract 449,472 450,000 449,472 (528) (0.1) 449,472 - 4350 0180 Dispatch Contra 48,500 48,500 48,500 - - 48,500 4350 0190 KPB 911 Dispatc 49,680 48,000 49,680 1,680 3.5 49,680 4410 0110 Copying Charge 13,688 15,300 14,000 (1,300) (8.5) 14,000 4410 0120 Sales Tax Credi 4,000 4,000 4,000 - - 4,000 4410 0300 Zoning Fees 545 250 250 - - 250 _ 4410 0410 Project Managem 408,151 96,004 - (96,004) _ (100.0) - 4410 0470 Admin - SMIC 83,413 86,688 86,688 - - 86,688 - 4410 0500 Admin - Harbor 312,603 324,795 324,795 - - 324,795 - 4410 0501 Admin. - Parkin 9,348 9,715 9,715 - - 9,715 - 4410 0510 Admin - Electri 815,283 847,291 847,291 - - 847,291 - 4410 0520 Admin - Water 224,914 233,744 233,744 - - 233,744 - 4410 0530 Admin - Sewer 137,353 142,745 142,745 ' - 142,745 4410 0560 Admin - Jail 79,572 82,907 81,465 (1,442) (1.7) 82,907 1.8 4420 0110 Misc. Dog Fees 2,205 2,000 2,200 200 10.0 2,200 - 4420 0250 Misc. Jail Reve 929 800 800 _ - 800 4420 0400 Misc Dispatchin 10,000 10,000 10,000 - - 10,000 - 4430 0150 Shop Dept Work 2,278 3,000 2,200 (800) (26.7) 2,200 4470 0010 P &R: Public Use 4,590 4,500 3,500 ((f(11�1ppp___��a� (1,000) (22.2) 4,500 28.6 4470 0020 P &R: Punchcards 27,165 19,000 3 ,�.$5,p 13,000 68.4 3 200 6.9 4470 0030 P &R: Class Regi 60,029 61,000 13,500 22.1 p 0.7 4470 0040 P &R: Facility R 432 300 300 - - 350 16.7 4470 0050 P &R: Tournament 4,725 6,500 7,200 700 10.8 10,200 41.7 4470 0060 P &R: Special Ev 14,493 14,500 18,000 3,500 24.1 18,000 4470 0080 P &R: Shower Fee 12,236 11,000 11,000 - _ - 11,000 4470 0100 P &R: Rock Wall - - 4,100 4,100 - 5,000 22.0 4470 0110 P &R: Pavilion F 3,328 3,200 3,200 _ - 4,000 25.0 4470 0120 P &R: Camping Fe 255,236 261,000 257,000 (4,000) (1.5) 261,000 1.6 4470 0121 Mini - Service Ca 224,107 225,000 224,000 (1,000) (0.4) 225,000 0.4 4470 0150 P &R: Misc. Inco 220 1,500 1,700 200 13.3 1,700 - 8 11 CITY OF SEWARD 2012/2013 Biennial Operating Budget � /� General Fund ����1% Revenue Detail by Line Item 2010 2011 2012 2011 -12 2013 2012 -13 GL Sub Account Name Actual Budget Request Variance 6 Chg Request 6 Chg 4470 0160 P &R Work Order $ 1,800 $ 3,000 $ 1,500 $ (1,500) (50.0) %$ 1,500 4490 0100 Library Service 8,377 8,500 8,700 200 2.4 9,000 3.4 e 4490 0110 Library Circula 5,417 6,000 6,300 300 5.0 6,800 7.9 4490 0120 Museum revenue 1,512 - 10,000 10,000 - 10,000 - 4510 0000 Fines - ranrrfl1 10,210 17,000 11,000 (6,000) (25.3) 12,000 9.1 4610 0010 GF Investment I 85,716 185,000 73,000 (112,000) (60.5) 75,000 2.7 4610 0030 GF Interest on 1,082 5,000 1,000 (4,000) (80.0) 1,000 - 4610 0120 GF Penalty &Int 35,912 6,000 15,000 9,000 150.0 15,000 4620 0100 GF Land Rent & 45,643 44,478 47,200 2,722 6.1 47,200 4620 0160 Jail Facility R 30,000 30,000 30,000 - - 30,000 - 4620 0200 Municipal Bldg 68,909 50,000 55,000 5,000 10.0 60,000 9.1 4630 PY Legal Recove 347,281 - - 4640 0100 Surplus Equipme 8,069 2,000 2,000 - - 2,000 - 4680 0100 Federal Project 84,640 - - - _ 4680 0200 State Project F 7,221 - - _ - - 4680 0900 Spec.Proj.Other 18,485 - - 4690 0100 Garbage Contrac 46,401 15,120 15,200 80 0.5 15,400 1.3 4690 0200 SVAC Maintenanc - 2,400 2,400 - - 2,400 - 4690 0400 Gravel Sales 97,000 - _ - - - - 4690 0500 City Clerk Fees 287 250 250 - - 250 - 4690 0600 Coll. /Doubtful 1,073 2,000 1,000 (1,000) (50.0) 1,000 - 4690 0900 Misc Service Fe 555 - 150 150 - 150 - 4690 0910 Vending Machine 3,831 2,000 4,000 2,000 100.0 4,000 4880 0470 Equipment Renta 5,544 - - - - 4880 0490 Misc. Revenue 3,158 2,000 2,000 - - 3,000 50.0 Total Revenues $ 10181373 $ 9,453,488 $ 9 , ,,,_� ��2'� $ (2 (2.2) %$ �, t 2 1.1 6 q,ss4 4s 4 1 ) &3µ,bµ9 9 GENERAL FUND Expenditure Totals by Department (Budget) For 20I2 and 20I3 Ra cHAnt6e3 2010 2011 2012 2013 2011 -2012 2012 -2013 DEPARTMENT Actual Budget Budget Budget % Chg % Chg * General Government: Mayor /Council 30I,873 332,536 3ZZ,9 321 i° -- 2.9 % 3 - '8:7%0"" -0.3% (I) Legislative 35,631 38,065 33,756 33,654 -I1.3% ° 0.3/0(2) Legal I55,053 146,000 I25 000 12 000 -14.4% 0.0% (3) City Manager 355,600 350,762 _I ` 3 0 9 25-4 ass' z Y2.9 - 0. . 76 0.2% (4) Management Information Systems 249,267 259,440 154456 7 2S3I 0.9% City Clerk 244,629 257,343 7� 4 gg -6 q "' (. li 0.3% L7� 07 ' 0.3/0 (5) Finance 645,487 685,383 tj I.I % (6) o �► �Z I ^ ��996 � ��� 2 Community Development 300,541 401,970 2 3$3 -Ef49 xj90 �Z. ( ,,'� (etj, Q3 } " 0.4% (7) 0 4 General Services 9I,2I4 88,450 1 69't3'7 _ t: 4.9% (8) Contributions 239,002 209,000 239,198 245,000 14.4% 2.4% (9) Total General Government $2,6I8,297 $2,768,949 $1,622,551 $3,643,878. ..3o% 0.8% 2,, if; 3,SV•2 2., (ort/,of/ - i t.1ro Public Safety: Police 117751779 I 1.I# 0, I,685,995 I,751,I16 49974+8 4 '-8 __ (I0 Jail 587,094 611,24I (W7 644 3.• I3%- Animal Control 78,240 80,640 65,002 y � 0 $2 � �I9.4 . % 4.6 %.[I I) Fire 573,523 663,056 ' ✓'TI'I1f$ 7 :6F.13/0 /o o (I2) 1 Zw /69 1 3o,St)b Building Inspection I05,8I4 123,179 14634 '4.2811.79 y 9 +�.3 6.5o 1.6% (I3) Total Public Safety $3,030,666 $3,229,232 $94.9-79745:6 42,469,050 7.7% -0.3% 3,1 &4,83/ 3, IS1 - Z.1% - D. 3 Public Works: Roads and Streets gl bA'�r list, 3(11. -13.3 897,284 942,562 7 /ol 5.1% (I4) 3 City Shop 458,663 380,859 27 3�Zy8 . , 233 Z 7 4,3 / °I 6.4% (IS) Municipal Building, Comm. Ctr 253,791 292,045 249033I 394768 8.0% -x-396 8.0% (I6) Total Public Works $I,609,738 51,615,466 $-174467 /45 $I,513,G48 II.C% .61.8.96 I, I, s2b,s -o _/mar s', 9 Parks and Recreation Sports, Recreation, Comm. Schools 2, - iS 1 z $ t, 'I4 •-'1. b - Z 3 P 318,317 286,720 '6'3°lt (I7) ° $ Z 3 S 1 ' 3 2 7 ... izp Teen & Youth Center 285,996 288,829 �� SO 6 S . t 5b8 ^r5 4 /o (I8) Campgrounds & Parks 6I4,87I 625,506 6-343,5 �� .2.3.o I:2 (19) Total Parks & Recreation $I,2I9,I84 $I,20I,054 $x;189 160 $I,21I,358 '-4 =636 • 1.9% 1 ) - 2.7 Library $389,303 $405,132 � 8 3 q ° h k / _ 9' 3 T'4.$9 .-Et /o - 9s4 /o (20) Debt Service I, WO, ao Ji 0YoAN r 12.3 1.3 $715;091 $914,388 $T1 $I,027,CI8 10. 'o _2.A? /o (21) TOTALS: $9,582,279 $10,134,221 9i OS 237 JO D/ 6,$'7S/ _ 2.9 1.} $4464-1,40 $9,,8987133 - 5,9%- 4.9% * See Footnotes si ate `tG�,„pum4... r,� { - t 6' C - 7 o✓' Uk `' ` Ivo" etta4r4;.diAlr etu . 20 GENERAL FUND Budgeted Interfund Transfers u�G G (les Fiscal Year 2012 and 2013 ti 2012 2013 Transfers -In Transfers -Out Transfers - InTransfers -Out Small Boat Harbor Enterprise Fund: One -half of land rents and leases 163,208 163,208 Federal and State lobbying 16,440 16,440 Payment -in- Lieu -of -Tax 159,548 162,516 Lease management and administration 36,842 ,8- 18,842 '9" Seward Marine Industrial Center Enterprise Fund: One -half of land rents and leases 70,024 70,024 Payment -in- Lieu -of -Tax 20,660 20,740 Parking Enterprise Fund Payment -in- Lieu -of -Tax 20,772 20,852 Electric Enterprise Fund: Federal and State lobbying 36,990 36,990 Payment -in- Lieu -of -Tax 856,827 900,772 Electric line general operating permit fee 300,000 300,000 Water Enterprise Fund: Federal and State lobbying 5,480 5,480 Payment -in- Lieu -of -Tax 86,520 91,298 Wastewater Enterprise Fund: Federal and State lobbying 5,480 5,480 Payment -in- Lieu -of -Tax 69,647 73,820 Harbor MRRF Fund - Cruise Tax for SVAC: 10,000 10,000 Hospital Debt Service Fund - SGH PERS Loan: 134,704 134,704 TOTAL TRANSFERS IN: 41495,142 $66 TRANSFERS TO OTHER FUNDS: ),4 �,3017 2, 01Z 3Zt{ Hospital Debt Service Fund l, 041,239- i OSZ, 01 �- 975,000 - 99'1 ,575 Harbor - Fish Tax 320,000 320,000 SMIC Enterprise Fund - cash deficit 81,282 38,082 Capital Acquisition Fund (equal to State Revenue Sharing) 228,000 220,000 TOTAL TRANSFERS OUT: 41140.64242 , $1,569,459 11(07'01519 1, 630,099 NET TRANSFERS: -. 78t fr A rS 9r l 3 $Z, Z2-S 50 ` Sponsored by: Administration CITY OF SEWARD, ALASKA RESOLUTION 2011 -095 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE 2012/2013 CAPITAL IMPROVEMENT PLAN WHEREAS, the Seward City Council met on August 23, 2011 and September 12, 2011 to authorize budget policies and provide budget guidance to the administration, and conducted extensive work sessions for the purpose of discussing enterprise fund capital infrastructure needs and rate reviews in eight work sessions spanning the months of September and October; and WHEREAS, on September 12, 2011, the City Manager submitted to the City Council a proposed biennial budget for the City of Seward for Calendar Years 2012 and 2013; and WHEREAS, the biennial budget was introduced at the regularly scheduled Council meeting on September 12, 2011, and work sessions were conducted and televised; and WHEREAS, a public hearing was held on the proposed budget on November 14, 2011 with final adoption scheduled for December 12, 2011; and WHEREAS, there is $228,000 designated in the Calendar Year 2012 General Fund Budget and $220,000 designated in the CY 2013 General Fund Budget to finance capital improvements, contingent on receipt of said amount from State Revenue Sharing; and WHEREAS, the Capital Acquisition Fund will not receive funding in the amount of $76,840 from the Sewer Enterprise Fund as partial repayment of a 1990 loan from the General Fund, due to insufficient revenues in the Sewer Enterprise Fund's 2012 and 2013 Budget. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Capital Improvement Plan for Calendar Years 2012 and 2013, which is attached hereto and made a part hereof by reference, is HEREBY ADOPTED. Section 2. Funding in the amount of $228,000 is hereby appropriated in 2012 and $220,000 in 2013 for the purpose of meeting capital needs for the General Fund, subject to receipt of said funding from the State of Alaska revenue sharing program. Section 3. This resolution shall take effect immediately upon adoption. Capital Improvement Plan General Fund - Related Capital Projects Fiscal Year 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Projects Slated for Funding in 2012 and 2013: Fire Hall Repairs R 2012 $31,000 $31,000 General Fund Finance Department general ledger software R 2012 $95,000 $95,000 General Fund City Hall carpet repairs R 2012 $95,000 $95,000 General Fund Community Library/Museum R 2012 $10,000,000 $3,750,000 $6,250,000 Grant/ City Total Projects in 2012: $10,221,000 $3,971,000 $6,250,000 Police radio system upgrade R 2013 $70,000 $70,000 General Fund Fire Hall siding R 2013 $70,000 $70,000 General Fund Campground pay stations (test) N 2013 $42,000 $42,000 General Fund Total Projects in 2013: $182,000 $182,000 $0 Other General Fund Capital Needs; funding not available: CITY SHOP: City Shop Facility Phase I: Site Layout/Design R $75,000 $75,000 General Fund Total City Shop Projects: $75,000 $75,000 $0 PUBLIC SAFETY: Fire Hydrant upgrades - Ph. II R $200,000 $200,000 General Fund Lowell Point erosion mitigation R $200,000 $200,000 Federal/State Generator for AVTEC emergency shelter N $125,000 $125,000 General Fund Satellite Fire Station / Storage Facility (Forest Acres) N $960,000 $960,000 Grant Ladder Platform Vehicle N $950,000 $950,000 Grant Satellite Station on Nash Road N $440,000 $440,000 Grant Expand SMIC building storing engine N $33,000 $33,000 General Fund Public Safety Building N $5,665,000 $5,665,000 General Fund Total Public Safety Projects: $8,573,000 $6,023,000 $2,550,000 PARKS & RECREATION: Replace Wellington Pavilion R $400,000 $400,000 General Fund TYC landscape, fence, play area R $25,410 $25,410 General Fund Beach Erosion Engineering Study N $150,000 $150,000 Federal/General Beach Erosion repairs at waterfront R $88,000 $88,000 Federal/General Beach Erosion control finger construction N $88,000 $88,000 Federal/General Lagoon Boardwalk rebuild R $264,000 $264,000 General Fund Restroom and Concession Stand Upgrade R $179,300 $179,300 General Fund Informational /directional maps N $23,100 $23,100 General Fund Forest Acres campground improvements R $35,000 $35,000 General Fund Jon Perry softball field fence replacement R $75,000 $75,000 General Fund Small Outdoor Restroom - Williams Park N $44,000 $44,000 General Fund Centennial Park N $447,500 $447,500 $200,000 Grant/GF Sweet Smelling Toilet at culvert N $48,400 $48,400 General Fund Marathon Campground rehabilitation R $52,800 $52,800 General Fund Forest Acres Park playground upgrades R $38,500 $38,500 General Fund Harborside Park - Phase I / Seaview Campground R $150,150 $150,150 General Fund Harbor Park (new south harbor uplands) N $890,900 $890,900 State /General Little League Field restrooms R $187,000 $187,000 General Fund Boulder Field - turf, fence, grade, drains R $275,000 $275,000 General Fund Total Parks & Recreation Projects: $3,462,060 $3,462,060 $200,000 CITY HALL/LIBRARY /OTHER: City Hall electrical upgrades R $65,000 $65,000 General Fund Fix venitilation at City Hall R $85,000 $85,000 General Fund Total City Hall/Library Projects: $150,000 $150,000 $0 Total General Fund Projects: $22,663,060 $13,863,060 $9,000,000 ' i fal0:iiieraj 4._. . ..... Fubil;P3ro-Jec4 £8Y 012 $1U;221,00Et .: T F n d ...xoJ�gta i' alr::` �U :::::: :::::::::::::E::: '`'' ' ' '•' :: t: r :: ...............::::: . .... Note: 2012 Budget includes $228,000, and 2013 includes $220,000 for capital projects, only if Revenue Sharing is received. CZ Capital Improvement Plan Parking - Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Center Lot patch, seal and stripe R 2012 $165,000 $165,000 Parking lay 2012 $b&089 $50,000 Par.king North Parking Lot patch, seal and stripe R $150,000 $150,000 Parking South Parking Lot patch, seal and stripe R $150,000 $150,000 Parking Permit (Employee) Lot patch, seal and stripe R $100,000 $100,000 Parking Northeast Parking Lot paving, sealing, striping N $50,000 $50,000 Parking Parking office /chalet replacement R $10,000 $10,000 Parking Other: East Harbor paving N $275,000 $275,000 Parking / Grant New Harbor Uplands projects N $125,000 $125,000 Parking / Grant NE Parking Fencing on W. and N. borders N $140,000 $140,000 Parking Total Parking Fund Projects: $1,215,000 $1,215,000 (a) Alternative parking located in storage building north of City Hall. Note: No Parking Major Maintenance, Repair & Replacement Fund Lk City of Seward Capital Improvement Plan Harbor - Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Remodel harbormaster restrooms R 2012 $100,000 $100,000 State grant Replace fish waste barges R 2012 $70,000 $70,000 Replace trash dnmpsters R 2012 $40,000 Used Oil Stations maintenance R 2012 $60,000 D -float replacement R 2013 $2,363,000 $2,363,000 City /State Other Future Projects: Replace floats A, B, C, S R $6,100,000 $6,100,000 City /State Maintenance dredging R $225,000 $225,000 Grant Replace K &L floats R $2,250,000 $2,250,000 City /State Replace N &S launch ramps R $2,000,000 $2,000,000 City /State Remaining 570' Z float with slips N $5,500,000 Grant /Harbor East breakwater 215' addition N $3,000,000 Federal J -Dock side -road pave /landscape N $25,000 $6,500,000 Grant /Harbor Five -ton hydraulic crane in NW harbor N $50,000 Harbor South harbor uplands pave and landscape N $500,000 $500,000 Harbor /Parking Fish cleaning station at North East ramp N $850,000 State /Harbor Fishing pier recreation area N $2,600,000 State /Harbor Total Harbor Fund Projects: $25,733,000 $13,508,000 $6,600,000 :;::::;46 0#kbor > iind iigiii to 2412 and gQ13 :::::::::: :: :::::: :::::::::::::::::::::: ::::::::::::::::[:::::::::::::::::,:::::::::::::::::::: :: :: :::; :;:;: : :::::::::::: : , +� �$� ..g:.. ::.. ..:.:::.:.: . :. .S..5"- Capital Improvement Plan Seward Marine Industrial Center (SMIC) - Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Purchase /install fence around storage area N $300,000 $300,000 Federal Vessel repair infrastructure N $1,500,000 $1,500,000 Federal Dock basin breakwater for SMIC N $50,000,000 $50,000,000 State/Fed /City Two restroom facilities N $75,000 $75,000 Grant/City Total S.M.I.C. Fund Projects: $51,875,000 $0 $51,875,000 1`iiita0 1 2012:aito 2fl • ::.:.:.:.:.:.:.:.:.:. :.............................. City of Seward Capital Improvement Plan Electric- Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Critical Capital Needs: Transformer Renovation - Fort Raymond R 2012 $200,000 $200,000 Electric Paint Transformers and Substation Equipment R 2012 $120,000 $120,000 Electric Lagoon • Underground $450,000 $450,000 Electric Right of Way clearing $750,000 $750,000 Electric Jesse Lee Underground $30,000 $30,000 Electric Camelot Underground $150,000 $150,000 Electric Exhaust stack and roof - Generator 3 $360,000 $360,000 Electric Meter Relay and View Screen $20,000 $20,000 Electric SMIC Underground $105,000 $105,000 Electric Transformer Renovation - Spring Creek $200,000 $200,000 Electric Sectionalized Pole Replacement - $17K/pole generally $1,700,000 $1,700,000 Electric High -Risk Capital Needs: Old Mill #3 $120,000 $120,000 Gateway (Upper) $180,000 $180,000 Gateway (Lower) $80,000 $80,000 Woodland Hills $120,000 $120,000 Lost Lake Underground $55,000 $55,000 Software for inventory $50,000 $50,000 Downtown Alley (2nd and 3rd) underground $1,000,000 $1,000,000 Downtown Alley (3rd and 4th) underground $2,000,000 $2,000,000 Downtown Alley (4th and 5th) underground $2,000,000 $2,000,000 Moderate -Risk Capital Needs: Lawing Poles $25,000 $25,000 Victor Creek Poles $110,000 $110,000 Lake Drive (Stoney Creek) $140,000 $140,000 Questa Woods $80,000 $80,000 AVTEC Underground $15,000 $15,000 Southwest boat ramp $33,000 $33,000 Lawing to Victor Creek Overhead $75,000 $75,000 Update Fort Raymond Controls $450,000 $450,000 Security Upgrades to substations $130,000 $130,000 Automatic meter reading $950,000 $950,000 Switch at Nash Road $100,000 $100,000 Purchase 9 mega -watts of Bradley Lake Power fm ML &P N 2010 $1,100,000 $1,100,000 State /Electric SMIC loop distribution system N 2010 $55,000 $55,000 Electric Update sectionalizing study and purchase oil circuit reclosure: N 2010 $132,000 $132,000 Electric Install 25kV underground across Snow River N 2010 $450,000 $450,000 State /Electric Convert transmission line to 115 kV R 2011 $12,000,000 $12,000,000 State/Electric Extend the 12.5kV distribution line on Nash Road N 2011 $165,000 $165,000 State /Electric Upgrade Victor Creek 25kV line R 2011 $110,000 $110,000 State /Electric Total Electric Fund Projects: $25,810,000 $11,985,000 $13,825,000 Tota I E loci'r'i& . k i, : l Fund P - ,!eCts' . 1' � � ' ; �' � ';' �` i' �.. ; ;' i;:' i; : ' �;!: i : i �" �� :::::,:::::: : : �!' : : : ' :; " ; :: : ; ESJ55` ::: ' :; E :: ': , .. . ?•QJ . ..f i ,0 2nd 20`13.. $820 000 �220IIQ0 . $0. City of Seward Capital Improvement Plan Water - Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Critical Capital Needs: Water Storage Tank (500K gallons) N 2012 $2,061,000 $2,061,000 City/Loan Refurbish #4 production well R 2013 $85,000 $85,000 City Refurbish Lowell Canyon Tanks R 2013 $715,000 $715,000 City Gateway Tank Roof R 2013 $300,000 $300,000 City High Risk Capital Needs: Abandon wells at Fort Raymond R $575,000 $575,000 City Distribution Piping upgrades R $500,000 $350,000 City Moderate Risk Capital Needs: Facility Control upgrades R $80,000 $80,000 City GIS system N $60,000 $60,000 City Generation for water wells R $285,000 $285,000 City New production well #7 N $650,000 $650,000 City Replace 5% of water lines annually ($1 million /yr.) R $1,000,000 $1,000,000 City Total Water Fund Projects: $6,311,000 $6,161,000 $0 Total Water/Sewer l +u 4 Project for 2012 444 ma ti:::::::::::::::::::;:::::: �II00 .... 3 161 00ti::: Q " ::: :.: . City of Seward Capital Improvement Plan Wastewater - Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Critical Capital Needs: Forest Acres lift station generator N $92,000 $92,000 Wastewater Fund Double wall fuel tanks R $150,000 $150,000 Wastewater Fund SMIC bypass valving R $72,000 $72,000 Wastewater Fund #1 standby generator R $150,000 $150,000 Wastewater Fund High -Risk Capital Needs: SMIC lower lift station (engineering only) R $250,000 $250,000 Wastewater Fund Moderate -Risk Capital Needs: Replace existing distribution system ($800K/yr.) R $75,000 $75,000 Wastewater Fund Lowell Point sludge pile disposal R $320,000 $320,000 Wastewater Fund Replace infrastructure past useful life ($75K /yr.) R $75,000 $75,000 Wastewater Fund Total Wastewater Fund Projects: $1,184,000 $1,184,000 $0 ;metal , st *40 ::1040. zo`# * Note: No funding available to pay for capital needs in 2012 or 2013. 1CZQI City of Seward Capital Improvement Plan Healthcare - Related Capital Needs 2012 and 2013 Project Funding Source Project Description Year Cost City Portion Other Portion Source Imaging: CT Scanner 2012 $525,000 $525,000 Hospital Debt Fund Vascular Imaging 2013 $75,000 $75,000 Hospital Debt Fund Mammography Upgrade 2013 $150,000 $150,000 Hospital Debt Fund Facilities: Delivery Vehicle 2012 $25,000 $25,000 Hospital Debt Fund Clinic: Colposcopy w /digital camera 2013 $8,800 $8,800 Hospital Debt Fund Fetal monitor 2013 $6,000 $6,000 Hospital Debt Fund Hospital: Remodel hospital therapy space 2013 $50,000 $50,000 Hospital Debt Fund Emergency Room: Sonosite, micromax 2013 $49,000 $49,000 Hospital Debt Fund Portable intubation scope 2013 $8,400 $8,400 Hospital Debt Fund Seward Mountain Haven: Sound absorption panels 2013 $7,000 $7,000 Hospital Debt Fund Total Healthcare Related Projects: $904,200 $904,200 $0 . � .:.:.:......................nd. X01$ ..........:.;.:.:.:.:.:........ �Od20Tt;;;:[ 9.0 Capital Improvement Plan Motor Pool- Related Capital Projects 2012 and 2013 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Electric - Trailer R 1995 15,000 15,000 Motor Pool Electric Truck R 1982 40,000 40,000 Motor Pool Electric Tool Truck R 2003 80,000 80,000 Motor Pool Fire truck R 1996 450,000 450,000 Motor Pool Police Vehicle R 2001 37,000 37,000 Motor Pool Public Works - used dump truck R 1987 75,000 75,000 Motor Pool Police Vehicle R 1997 48,000 48,000 Motor Pool Public Works - used dump truck R 1987 75,000 75,000 Motor Pool Total Motor Pool Fund Projects: $75,000 $75,000 $0 b F l nrd.PPj e t . fa r . , P , . .... . ... :..... : J ..3 . .. ......... axid . a : : . ......... ..:: $820 OOq . ; $� Note: Fire truck to be purchased in 2012 via capital lease /purchase, amortized over seven years. G ‘ \