HomeMy WebLinkAboutRes2011-094 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
fir. 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.
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CITY OF SEWARD, ALASKA
RESOLUTION 2011 -094
PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12`
day of December, 2011.
THE CITY OF SEWARD, ALASKA
/ ANIr
David Seawar i , Mayo
AYES: Valdatta, Bardarson, Keil, Shafer, Casagranda, Terry, Seaward
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST:
4 L / 4 A .ice.
• bhanna Kinney, CMC
' ity Clerk
(City Seal)
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CITY OF SEWARD
Comprehensive List of all Budget Changes by Fund /Department
AMENDMENTS FROM 2012/2013 PRELIMINARY BUDGET
General Fund:
2012 Budget 2013 Budget
t hat 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)* it (111,259) Increase in insurance premiums resulting from December actions by APUIT Various
27,290* k 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 @ 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
l 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) * * (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) * (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) • * (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
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GENERAL FUND
Budgeted Statement of Revenues, Expenditures, Other Financing
Sources (Uses) and Changes in Fund Balance
For Fiscal Year 20I2 and 20I3
4
2010 2011 2012 2013 2011 -2012 2012 -2013
imi 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 148,949 173,910 16I,075 162,675 -7.4% I.0%
Intergovernmental 1,4I1,651 I,096,500 1,I11,652 I,I03,652 I.4% -0.7%
Charges for Services 2,872,501 2,608,7I7 2,571,093 2,591,785 -I.4% 0.8%
Fines and Bails 10,210 I7,000 I I,000 12,000 -35.3% 9.I%
Interest 122,7I0 I96,000 89,000 91,000 -54.6% 2.2%
Miscellaneous 513,199 25,770 (a; 27,000 28,200 4.8% 4.4%
Total Revenue: $I0,I8I,374 $9,453,488 $9,559,456 $9,634,649 I.I% 0.8%
Expenditures:
General Government 2,618,297 2,768,949 2,633,572 2,654,091 -4.9% 0.8%
Public Safety 3,030,666 3,229,232 3,162,831 3, 154,739 -2.1% -0.3%
Public Works 1,609,738 1,6I5,466 1,441,174 1,526,577 -I0.8% 5.9%
Parks and Recreation I,219,184 1201,054 1,I68,427 1,190,625 -2.7% 1.9%
Library 389,303 405,132 411,983 450,I94 I.7% 9.3%
Debt Service 715,12I 914,388 I,027,250 1,040,648 12.3% I.3%
Total Expenditures: $9,582,309 $I0,I34,22I $9,845,237 $I0,016,874 -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 -I, 380, 920 - 2,221,272 - 1,670,5I9 - 1,630,099 -24.8% -2.4%
Operating transfers from other funds I,765,587 1,966,237 I,956,300 2,012,324 -0.5% 2.9%
Mal Net other financing sources (uses) 384,667 - 255,035 285,782 382,226 - 212.I% 33.7%
Annual surplus (deficit) $983,732 - $935,768 $0 $0 - I00.0% 100.0%
Fund balance at beginning of year 5,766,87I 6,750,603 5,8I4,835 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 1,500,000 0.0% 0.0%
Insurance Reserves 126,418 126,418 I26,4I8 126,418 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 3,288,4I7 3,288,417 3,288,4I7 0.0% 0.0%
Total Fund Balance $6,750,603 * $5,8I4,835 $5,8I4,835 $5,8I4,835 0.0% 0.0%
Ties to Comprehensive Annual Financial Report
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GENERAL FUND
Budgeted Revenue Detail
For 20I2 and 20I3
20I0 20I1 2012 20I3 20I1 -2012
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.I%
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,0I0,871 - $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 %) 3,742,751 3,926,526 4,I64,946 4,208,066 238,420 6.I%
Tax Penalties 1,003 I,500 I,400 I,400 -100 -6.7%
Payments -in -Lieu of Tax - ASLC, Other 75,317 84,000 75,000 75,000 -9,000 -I0.7%
Total Other Taxes 4,147,467 4,320,678 4,581,346 4,634,466 $260,668 6.0%
Total Taxes $5,102,154 $5,335,59I $5,588,636 $5,645,337 $253,045 4.7%
LICENSES & PERMITS:
a 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 I7,310 21,700 20,000 20,500 -1,700 -7.8%
Total Licenses and Permits $148,949 $173,9I0 $161,075 $162,675 - $12,835 -7.4%
INTERGOVERNMENTAL REVENUE:
Liquor Tax 15,400 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%
s; Fisheries Resource Landing Tax 0 5,000 0 0 -5,000 - I00.0%
Shared Revenue and PERS On- Behalf Pmts 435,99I 115,000 228,000 220,000 I I3,000 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,41I,651 $I,096,500 $I,III,652 $I,103,652 $I5,152 1.4%
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GENERAL FUND
Budgeted Revenue Detail
For 20I2 and 20I3
o.
20I0 20II 20I2 20I3 20II -20I2 roil
Account Name Actual Budget Budget Budget Variance % Change
CHARGES 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 - I00.0%
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 9,715 9,7I5 9,715 0 0.0%
Admin. - Electric 8I5,283 847,29I 847,29I 847,29I 0 0.0%
Admin. - Water 224,9I4 233,744 233,744 233,744 0 0.0%
Admin. - Sewer 137,353 I42,745 I42,745 I42,745 0 0.0%
Admin. - Jail 79,572 82,907 8I,465 82,907 -1,442 -I.7%
Total General Government $2,088,870 $I,843,439 $I,744,693 $I,746,I35 - $98,746 -5.4%
Public Safety
Dog Pound Revenue 2,205 2,000 2,200 2,200 200 I0.0%
Misc. Jail Revenue 929 800 800 800 0 0.0%
Misc. Dispatching I0,000 I0,000 I0,000 I0,000 0 0.0% 4
Total Public Safety $13,134 $ I2,800 $13,000 $ I 3,000 $200 I.6%
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Public Works
Shop Work Orders 2,278 3,000 2,200 2,200 - 800 - 26.7%
Total Public Works $2,278 $3,000 $2,200 $2,200 -$800 -26.7%
Parks & Recreation
Public Use 4,590 4,500 3,500 4,500 -I,000 - 22.2%
Punchcards 27,165 19,000 32,000 34,200 13,000 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 I4,500 I8,000 I8,000 3,500 24.I%
Shower Fees I2,236 I I,000 I I,000 I I,000 0 0.0%
Rock Wall Climbing Fees 0 0 4,100 5,000 4,100 100.0%
Pavilion Fees 3,328 3,200 3,200 4,000 0 0.0%
Camping Fees 255,236 26I,000 257,000 26I,000 -4,000 4.5%
Mini - service Campground Fees 224,107 225,000 224,000 225,000 -I,000 - 0.4%
Miscellaneous Revenue 220 I,500 1,700 1,700 200 13.3%
Work Orders I,800 3,000 I,500 I,500 -I,500 -50.0%
Total Parks & Recreation $608,36I $6I0,500 $654,000 $667,450 $43,500 7.I%
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GENERAL FUND
Budgeted Revenue Detail
For 20I2 and 20I3
tier 20I0 20II 20I2 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 I0,000 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.I%
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 144,552 I24,478 I32,200 137,200 $7,722 62%
Total Charges for Services $2,872,50I $2,608,717 $2,571,093 $2,59I,785 - $37,624 -I.4%
FINES AND BAILS: I0,210 17,000 I1,000 I2,000 -6,000 - 35.3%
PENALTIES & INTEREST:
Investments 86,798 I90,000 74,000 76,000 - II6,000 -6I.I%
Customer Penalties & Interest 35,9I2 6,000 I5,000 I5,000 9,000 150.0%
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Total Penalties and Interest $122,710 $196,000 $89,000 $9I,000 - $I07,000 -54.6%
MISCELLANEOUS:
Sales of Surplus Equipment 8,069 2,000 2,000 2,000 0 0.0%
Garbage Contract 46,40I I5,I20 I5,200 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 I,073 2,000 I,000 I,000 -I,000 -50.0%
Vending Machine Fees 3,83I 2,000 4,000 4,000 2,000 100.0%
Other Miscellaneous 356,538 2,000 2,I50 3,I50 I50 7.5%
Total Miscellaneous $5I3,199 $25,770 $27,000 $28,200 $I,230 4.8%
Total General Fund Revenue $I0,18I,374 $9,453,488 $9,559,456 $9,634,649 $I05,968 I.I%
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GENERAL FUND
Expenditure Totals by Department (Budget)
For 20I2 and 2OI3
4
l
rid
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 35,63I 38,065 33,756 33,654 -II.3% -0.3%
Legal I55,053 I46,000 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.I% 0.9%
City Clerk 244,629 257,343 253,I74 254,00I -I.6% 0.3%
Finance 645,487 685,383 677,072 684,42I -I.2% I.I%
Community Development 300,54I 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,75I,II6 I,775,779 I,783,699 1.4% 0.4%
Jail 587,094 61I,24I 634,777 644,034 3.9% 1.5%
Animal Control 78,240 80,640 65,002 68,002 -19.4% 4.6%
Fire 573.523 663,056 558,804 528,498 -I5.7% -5.4%
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Building Inspection I05,814 I23,179 I28,469 I30,506 4.3% I.6%
Total Public Safety $3,030,666 $3,229,232 $3,I62,83I $3,I54,739 -2.I% -0.3%
Public Works:
Roads and Streets 897,284 942,562 8I6,945 858,346 -13.3% 5.1%
City Shop 458,663 380,859 349,996 372,248 -8.I% 6.4%
Municipal Building, Comm. Ctr 253,791 292,045 274,233 295,983 -6.I% 7.9%
Total Public Works $I,609,738 $I,6I5,466 $I,441,I74 $I,526,577 -I0.8% 5.9%
Parks and Recreation
Sports, Recreation, Comm. Schools 3I8,3I7 286,720 275,I74 28I,539 -4.0% 2.3%
Teen & Youth Center 285,996 288,829 323,436 329,378 12.0% I.8%
Campgrounds & Parks 614,87I 625,506 569,8I7 579,708 -8.9% 1.7%
Total Parks & Recreation $I,2I9,I84 $I,201,054 $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 $I,040,648 12.3% 1.3%
TOTALS: $9,582,279 $I0,I34,22I $9,845,237 $I0,0I6,874 -2.9% 1.7% at mi
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GENERAL FUND
Budgeted Interfund Transfers
Fiscal Year 2012 and 2013
iori
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 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
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err. Harbor 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