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HomeMy WebLinkAbout12022019 City Council Work Session Laydown - 2020 2021 General Fund Budget / / / zo2 2020/21 BUDGET WORK SESSION December 2, 2019 Pg. 1 Budget Lay down from 11/25 Pg. 2-6 Current General Fund Budget Revised (Revised Revenue) 11/Z5 a}a5ef"- GENERAL FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses)and Changes in Fund Balance For Fiscal Year 2020 and 202I 2018 2019 2020 2021 2019-2020 2020-2021 Actual Budget Budget Budget %Change %Change Revenue Taxes 7,42I,769 7298,060 7,529,425 7,606,700 3.2% 1.0°0 Licenses and Permits I44,463 I37,450 143,600 144,400 4.5°0 0.6% Intergovernmental 1,194,236 876,I86 860,021 891,074 -1.8°u 3.6°0 Charges for Services 3,144,931 3,048,939 3,112,371 3,I83,93I 2.1°0 2.3% Fines and Bails 14,317 17,000 I7,000 17,000 0.0% 0.0% Interest 87,247 71,000 71,500 71,500 0.7% 0.0°0 Miscellaneous I97,276 17,800 17,500 17,500 -1.7% 0.0% Total Revenues $I2,204,239 $11,466,435 $I1,751,417 $11,932,105 2.5% I.5% Expenditures: General Government 3,336,800 3,427,819 3,400,577 3,429,606 -0.8% 0,9 0 Public Safety 3,673,282 3,978,907 4,251,631 4,354,777 6.990 2.4°0 Public Works 1,392,724 I,528,782 1,454,877 1,477,66I -4.8% I.6°o Parks and Recreation I,471,863 1,559,768 1,657,835 1,764,541 6.3% 6.4% Library 570,073 679,996 675,544 691,950 -0.7% 2.4% Debt Service 921,285 1,159,935 1,184,038 1,184,514 2.I°o 0.0% Total Expenditures: $II,366,027 $12,335,207 $12,624,502 $12,903,049 2.3% 2.2% Excess of revenues over expenditures $838,212 -$868,772 -$873,085 -$970,944 0.5% 11.2% Other financing sources(uses): Operating transfers(to'other funds -1,978,64I -I,649,496 -1,417,242 -I,413,643 -I4.1% -0.3% Operating transfers from other funds 2,203,438 2,104,941 2,114,152 2,127,65I 0.4°0 0.6% Net other financing sources(uses) 224,797 455,445 696,910 714,008 53.0% 2.5% Annual surplus(deficit) $1,063,009 -$413,327 -$176,175 -$256,936 -57.4% I00.0% Fund balance at beginning of year 7,477,288 8,540297 8,126,970 7,950,795 -4.8% -2.2% Fund balance at end of year Non-spendable Inventory,Prepaids,Unrealized gains 351,045 300,000 300,000 300,000 0.0°0 0.0% Restricted: 0 0 0 0 0.0°0 0.0°0 Committed: Working Capital I,500,000 I,500,000 1,500,000 1,500,000 0.0% 0.0°0 Insurance Reserves I26,418 126,418 I26,418 126,4I8 0.0% 0.0°0 Hospital Cash Flow 500,000 500,000 500,000 500,000 0.0°0 0.0°0 Assigned: 271,966 27I,966 27I,966 271,966 0.0°0 0.0°0 Unassigned: 5,790,868 5,428,586 5,252,411 4,995,475 -3.2% -4.9°0 Total Fund Balance $8,540,297* $8,I26,970 $7,950,795 $7,693,859 -2.2% -3.2% °Ties to Comprehensive Annual Financial Report 1 GENERAL FUND Budgeted Statement of Revenues,Expenditures,Other Financing Sources(Uses)and Changes in Fund Balance For Fiscal Year 2020 and 202I 2018 2019 2020 2021 2019-2020 2020-2021 Actual Budget Budget Budget %Change %Change Revenue: Taxes 7,42I,769 7298,060 ,705,600 IIIIM 5.6% 16% Licenses and Permits I44,463 I37,450 143, 144,.t t 4.5% 0.6% Intergovernmental 1,194,236 876,I86 860,021 891,074 -1.8% 3.6% Charges for Services 3,144,931 3,048,939 3,112,371 3,184,931 2.I% 2.3% Fines and Bails 14,317 17,000 17,000 17,000 0.0% 0.0% Interest 87,247 71,000 7I,500 8I,500 0.7% 14.0% Miscellaneous 197276 I7,800 I7,500 I7,500 -1.7% 0.0% Total Revenue: $I2,204,239 $II,466,435 $1I,927,592 $I2,165,040 4.0% 2.0% Expenditures: General Government 3,336,800 3,427,819 3,400,577 3,405 605___ _ Public Safety 3,673,2-82 3,978,907 4251,631 4,354,777 6.9% 2.4% Public Works 1,392,724 I,528,782 I,454,877 I,477,661 -4.8% 1.6% Parks and Recreation I,471,863 1,559,768 1,657,835 I,764,54I 6.3% 6.4% Library 570,073 679,996 675,544 691,950 -0.7% 2.4% Debt Service 921,285 1,159,935 1,I84,038 I,I84,514 2.1% 0.0% Total Expenditures: $II,366,027 $I2,335,207 $I2,624,502 $I2,879,048 2.3% 2.0% Excess of revenues over expenditures $838,2I2 -$868,772 -$696,910 -$714,008 -I9.8% 2.5% Other financing sources(uses): Operating transfers(to)other funds I,978,64I I,649,496 I,417 242 I,4I3,643 -14.1% -0.3% Operating transfers from other funds 2 203,438 2,104,941 2,114,152 2,127,651 0.4% 0.6% Net other financing sources(uses) 224,797 455,445 696,910 714,008 53.0% 2.5% Annual surplus(deficit) $I,063,009 -$413,327 $0 $0 -I00.0% 100.0% Fund balance at beginning of year 7,477,288 8,540,297 8,I26,970 8,126,970 -4.8% 0.0% Fund balance at end of year Non-spendable: l merit urv,Prepaids,Unrealized gains 35I,045 300,000 300,000 300.000 0.0% 0.0% Restricted: 0 0 0 0 0.0% 0.0% Committed: I Working Capital I,500,000 I,500,000 I,500,000 I,500,000 0.0% 0.0% Insurance ReservesI26,4I8 I26,4I8 126,4I8 I26,4I8 0.0% 0.0% Hospital Cash Flow 500,000 500,000 500,000 500,000 0.0% 0.0% Assigned: 271,966 27I,966 27I,966 27I,966 0.0% 0.0% Unassigned: 5,790,868 5,428,586 5,428,586 5,428,586 0.0% 0.0% Total Fund Balance $8,540,297° $8,I26,970 $8,I26,970 $8,126,970 0.0% 0.0% °Ties co Comprehensive Annual Financial Report 2 GENERAL FUND Budgeted Expenditure Totals by Department For 2020 and 202I 2018 2019 2020 2021 2019-2020 2020-2021 DEPARTMENT Actual Budget Budget Budget %Chg %Chg General Government: Mayor/Council 39I,037 399,55I 409,376 386,876 2.5% -5.5% City Clerk 264,630 352,025 28I,3I7 292,921 -20.1% 4.1% Legislative 25,360 38,896 62,002 72,076 59.4% 16.2% Legal 252,293 80,000 80,000 80,000 0.0% 0.0% City Manager 387,057 508,884 438,444 449,565 -13.8% 2.5% Community Development 259,886 297,709 337,891 3I7,715 13.5% -6.0% Management Information Systems 355,577 372,328 399,087 390,235 7.2% -2.2% Finance 994,I81 I,063,022 9I1,928 924,985 -I4.2% 1.4% General Services 53,856 -52,950 IO2,500 I08,200 -293.6% 5.6% Contributions 352,923 368,354 378,032 383,032 2.6% 1.3% Total General Government $3,336,800 $3,427,8I9 $3,400,577 $3,405,605 -0.8% 0.1% Public Safety: Police 2,140,733 2,270,8II 2,342,183 2,394,307 3.1% 2.2% Jail 627,320 707,395 826,2I5 849,21I 16.8% 2.8% Animal Control I28,220 140,045 157,34I 163,169 12.4% 3.7% Fire 635,267 704,014 760,843 778,838 8.1% 2.4% Building Inspection 141,742 156,642 I65,049 I69,252 5.4% 2.5% Total Public Safety $3,673,282 $3,978,907 $4,25I,63I $4,354,777 6.9% 2.4% Public Works: Roads and Streets 729,666 822,585 934,493 95I,602 13.6% 1.8% City Shop 372,000 367,007 259,02I 261,294 -29.4% 0.9% Municipal Buildings 291,058 339,I90 261,363 264,765 -22.9% 1.3% Total Public Works $I,392,724 $I,528,782 $I,454,877 $I,477,66I -4.8% 1.6% Parks and Recreation Sports and Recreation 288,I81 348,293 354,631 37I,558 I.8% 4.8% Teen and Youth Center 374,322 400,828 428,547 440,571 6.9% 2.8% Campgrounds and Parks 809,359 8I0,646 874,657 952,412 7.9% 8.9% Total Parks&Recreation $1,47I,863 $I,559,768 $I,657,835 $I,764,54I 6.3% 6.4% Library $570,073 $679,996 $675,544 $691,950 -0.7% 2.4% • Debt Service $92I,285 $I,I59,935 $I,I84,038 $I,I84,5I4 2.1% 0.0% TOTALS: $I1,366,027 $I2,335,207 $12,624,502 512,879,048 2.3% 2.0% 3 GENERAL FUND Budgeted Revenue Detail For 2020 and 202I 20I8 20I9 2020 202I 20I9-2020 2020-202I Account Name Actual Budget Budget Budget %Change %Change TAXES: Property Taxes Real Property (3.84 mills) I,037,745 I,020,000 I,044,425 I,060,000 2.4% 1.5% Personal Property (3.84 mills) 402,9I5 340,000 405,000 4I5,000 19.1% 2.5% Vehide Property Tax 23,70I 25,000 25,000 25,000 0.0% 0.0% Total Property Taxes $I,464,36I $I,385,000 $I,474,425 $I,500,000 6.5% 1.7% Other Taxes Hotel/Motel Room Tax (4%) 556,065 5I5,000 644,000 673,I35 25.0% 4.5% Sales Tax(4%) - ---- -5,326,437 -533o,000 S,Sl3,1/b 5,602,000 3.Z%- I:4% - Tax Penalties I,699 I,500 I,500 I,500 0.0% 0.0% Payments-in-Lieu of Tax-ASLC 73,207 46,560 62,500 52,000 34.2% -16.8% Total Other Taxes 5,957,408 5,9I3,060 6,23I,I75 6,328,635 5.4% 1.6% Total Taxes $7,42I,769 $7,298,060 $7,705,600 $7,828,635 5.6% 1.6% LICENSES&PERMITS: Taxi Permits I,037 I,200 I,100 I,I00 -8.3% 0.0% Building Permits 40,427 40,000 40,800 4I,600 2.0% 2.0% Animal Control License 90 250 200 200 -20.0% 0.0% DMV Revenues 76,803 73,000 77,000 77,000 5.5% 0.0% Miscellaneous 3,596 2,000 3,500 3,500 75.0% 0.0% City Business License 22,5I0 2I,000 2I,000 2I,000 0.0% 0.0% Total Licenses and Permits $I44,463 $I37,450 $143,600 $I44,400 4.5% 0.6% INTERGOVERNMENTAL REVENUE: Liquor Tax I5,950 I9,000 I6,000 20,000 -15.8% 25.0% Raw Fish Tax/Shared Fish.Bus.Tax 456,I44 4I0,000 400,000 420,000 -2.4% 5.0% Fisheries Resource Landing Tax 2,477 4,000 2,500 2,500 -37.5% 0.0% Alaska Marijuana Tax 500 0 0 0 0.0% 0.0% Shared Revenue and PERS On-Behalf Pro I23,423 0 0 0 0.0% 0.0% Jail Contract 368,952 350,000 350,000 350,000 0.0% 0.0% State Dispatch Contract 36,000 36,000 36,000 36,000 0.0% 0.0% Genl Fund-related Grant Revenues I37,990 4,626 2,72I 9,774 -41.2% 259.2% KPB 9I I Dispatch 52,800 52,560 52,800 52,800 0.5% 0.0% Total Intergovernmental $I,I94,236 $876,I86 $860,02I $89I,074 -1.8% 3.6% 4 GENERAL FUND Budgeted Revenue Detail For 2020 and 202I 20I8 20I9 2020 202I 2019-2020 2020-202I Account Name Actual Budget Budget Budget %Change %Change CHARGES FOR SERVICES: General Government Copying 9,004 5,000 7,000 7,000 40.0% 0.0% Sales Tax Credit for Prompt Remit 4,000 4,000 4,000 4,000 0.0% 0.0% Zoning Fees I,63I 200 I,500 I,500 650.0% 0.0% Project Management 27,38I 0 0 0.0% 0.0% Admin.-SMIC 96,004 97,540 98,7I0 99,895 1.2% 1.2% Admin.-Harbor 359,680 365,435 369,820 374,258 1.2% 1.2% Admin.-Parking 11,221 11,400 1I,537 11,675 1.2% I.2% Admin.-Electric 938,293 953,306 964,745 976,322 1.2% 1.2% Admin.-Water 258,849 262,99I 266,147 269,340 1.2% 1.2% Admin.-Sewer 158,077 I60,606 162,533 164,483 I.2% I.2% Admin.-Jail 9I,513 92,761 I I0,I03 II2,537 18.7% 2.2% Total General Government $I,955,653 $1,953,239 $I,996,095 $2,021,010 2.2% 1.2% Public Safety Animal Shelter Revenue 540 I,200 600 600 -50.0% 0.0% Misc.Police and Jail Revenue 2,I35 2;000 2,500 2,500 25.0% 0.0% Misc.Dispatching I0,000 I0,000 I0,000 I0,000 0.0% 0.0% Total Public Safety $12,675 $13,200 $I3,100 $13,100 -0.8% 0.0% Public Works Work Orders and Equip Rent 4,950 2,500 2,000 3,000 -20.0% 50.0% Total Public Works $4,950 $2,500 $2,000 $3,000 -20.0% 50.0% Parks&Recreation Public Use 832 2,500 1,300 I,300 -48.0% 0.0% Punchcards 7,365 8,000 8,000 8,000 0.0% 0.0% Clasc Registrations 39,717 45,000 42,000 43,000 -6.7% 2.4% Facility Rental 6,82I 2,500 6,000 6,600 140.0% 10.0% Tournaments I,869 I,700 I,700 I,700 0.0% 0.0% Special Events I7,572 I9,000 I9,I00 19,100 0.5% 0.0% Shower Fees 20,014 I8,000 I8,000 I8,500 0.0% 2.8% Rock Wall Climbing Fees 243 500 250 250 -50.0% 0.0% Pavilion Fees 7,570 4,000 7,000 7,500 75.0% 7.1% Camping Fees;dry and tent 500,977 480,000 505,000 505,050 5.2% 0.0% Campground Utility Sites 338,077 328,000 330,000 372,750 0.6% I3.0% Dump Station Fee 17,018 14,000 I6,000 I6,000 14.3% 0.0% Miscellaneous Revenue 243 • 500 600 600 20.0% '0.0% Cemetery Plot Fees I,869 0 500 500 100.0% 0.0% Total Parks&Recreation $960,187 $923,700 $955,450 $I,000,850 3.4% 4.8% 5 • GENERAL FUND Budgeted Revenue Detail For 2020 and 2O2I 20I8 20I9 2020 2021 20I9-2020 2020-202I Account Name Actual Budget Budget Budget %Change %Change Library Service Revenue I4,340 9,500 I5,000 15,000 57.9% 0.0% Circulation Revenue 3,986 4,000 4,000 4,000 0.0% 0.0% Museum Revenue I0,318 I8,000 12,000 12,000 -33.3% 0.0% Total Library $28,644 $3I,500 $3I,000 $3I,000 -I.6% 0.0% Rents&Leases Land Rent&Lease 43,800 34,800 41,900 42,500 20.4% 1.4% Jail Facility Rent 30,000 30,000 30,000 30,000 0.0% 0.0% Municipal Building Rent 109,022 60,000 42,826 43,471 -28.6% 1.5% Total Rents&Leases I82,822 I24,800 114,726 115,971 -8.1% I.I% Total Charges for Services $3,I44,93I $3,048,939 $3,112,371 $3,184,93I 2.1% 2.3% FINES AND BAILS: I4,3I7 I7,000 I7,000 I7,000 0.0% 0.0% PENALTIES&INTEREST: Investments 85,668 70,000 70,000 80,000 0.0% 14.3% Customer Penalties&Interest 1,579 1,000 1,500 I,500 50.0% 0.0% Total Penalties and Interest $87,247 $7I,000 $7I,500 $8I,500 0.7% I4.0% MISCELLANEOUS: Sales of Surplus Equipment 4,9I0 0 0 0 0.0% 0.0% Franchise Fee-Refuse 17,660 17,500 17.500 17,500 0.0% 0.0% City Clerk Fees 213 300 0 0 -I00.0% 0.0% Insurance Recovery/Rebate 37,524 0 0 0 0.0% 0.0% Vending Machine Fees 600 0 0 0 0.0% 0.0% Other Miscellaneous 136,369 0 0 0 0.0% 0.0% Total Miscellaneous $I97,276 $I7,800 $I7,500 $I7,500 -1.7% 0.0% Total General Fund Revenue $I2,204,239 $11,466,435 $II,927,592 $I2,I65,040 4.0% 2.0% 6