HomeMy WebLinkAboutRes2019-103 Sponsored by: Meszaros
Public Hearing#1: November 25, 2019
Public Hearing#2: December 9, 2019
CITY OF SEWARD,ALASKA
RESOLUTION 2019-103
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, ADOPTING THE WASTEWATER ENTERPRISE FUND
OPERATING BIENNIAL BUDGET FOR CALENDAR YEARS 2020 AND
2021
WHEREAS, the City Manager has submitted to the City Council a proposed biennial
budget for the City of Seward for Calendar Years 2020 and 2021; and
WHEREAS, the preliminary biennial budget was reviewed by the City Council in budget
work sessions on October 15, October 16, October 25 & November 8, 2019, which were
televised to the public; and
WHEREAS, a public hearing is scheduled on the proposed budget for November 25,
2019, and a second public hearing and final adoption is scheduled for December 9, 2019; and
WHEREAS, recent sewer lagoon failures have necessitated incurring additional debt to
conduct major repairs; and
WHEREAS, the 2020 budget includes a rate increase of 1.2% representing the five-year
average Consumer Price Index (CPI) and the 2021 budget includes a rate increase of 1.2%
representing the five-year average CPI.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF SEWARD,ALASKA, that:
Section 1. The Wastewater Enterprise Fund budget for Calendar Years 2020 and 2021,
which is attached hereto and made a part hereof by reference and which contains estimated
revenues and expenses for the period January 1, 2020 - December 31, 2021, 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 9th
day of December.
CITY OF SEWARD,ALASKA
RESOLUTION 2019-103
THE IT 0 SEWARD,ALASKA
Christy Ter , Mayo
AYES: Seese, Butts, McClure, Osenga,Terry
NOES: Baclaan, Lane
ABSENT: None
ABSTAIN: None
ATTEST:
Brenda J. Ballou, MC
City Clerk
(City Sea 4
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• w ti�
.,�e OFAV `tst
WASTEWATER ENTERPRISE FUND
Budgeted Statement of Revenues and Expenses
and Change in Net Position
For Fiscal Year 2020 and 202I
20I8 20I9 2020 202I
Actual° Budget Budget Budget
Operating revenues:
Residential 682,758 643,I52 69I,000 700,000
Small General Service I98,888 207,47I I98,000 200,000
Large General Service 282,649 299,786 280,000 283,300
SMIC Sales 25,050 39,834 28,000 28,350
Miscellaneous I0,647 2,589 I4,000 I4,2SO
Total operating revenues: $I,199,99-2 $I,I92,832 $I,2II,000 $I12251900
Operating expenses before depreciation:
Salaries&Benefits 252,I43 28I,597 304,508 309,933
Purchased services 208,429 4I7,484 4I7,484 430,009
Supplies &Maintenance 32,658 6I,700 6I,700 63,55I
General&Administrative I99,303 I83,706 I85,633 I88,276
Total Operating Expenses: $692,533 $944,487 $969,325 $99I,769
Operating income before depreciation 507,459 248,345 24I,675 234,I3I
Depreciation 382,985 357,I84 480,680 482,863
Operating Income(Loss) $I24,474 ($I08,839) ($239,005) ($248,732)
Non-operating revenues(expenses)
Interest income 3I,334 3,635 9,000 9,000
Interest expense -17,744 -I6,878 -I5,363 -I4,504
Other non-operating revenue 64,311 0 0 0
Total non-operating revenues(expenses) $77,90I ($I3,243) ($6,363) ($5,504)
Income(loss)before operating transfers $202,375 ($I22,082) ($245,368) ($254,236)
Capital contributions and special item 0 0 0 0
Net transfers In(Out) (84,969) (87,400) (86,853) (88,045)
Change in net position $I I7,406 ($209,482) ($332,22I) ($342,28I)
Beginning net position $6,934,548 $7,OSI,954 $6,842,472 $6,5I0,25I
Ending net position $7,05I,954 $6,842,472 $6,SIO,25I $6,I67,970
* Ties to annual Comprehensive Annual Financial Report
Of total depreciation expense,the following amounts were attributable to capital assets funded with capital contributions:
(a) $398,445 or I08%,(b) $398,445 or I I2%;(c) $398,445 or 83%;(d)$398,445 or 83%
48
City of Seward
Wastewater Enterprise Fund
2020/2021 Biennial Operating Budget
Revenue Detail by Line Item
10/31/2019
2016 2017 2018 2019 2019 2020 2019-20 2021
tevenues Actual Actual Actual Actual YTD Budget Budget %Chq Budget
8000 5300 Residential 637,860 667,499 682,758 578,796 643,152 691,000 7.44 700,000
8000 5310 SG Service 194,606 192,426 198,888 180,270 207,471 198,000 (4.56) 200,000
8000 5320 LG Service 279,178 282,426 282,649 240,024 299,786 280,000 (6.60) 283,300
8000 5330 SMIC Sales 35,895 44,292 25,050 19,929 39,834 28,000 (29.71) 28,350
8000 5801 Turn on Fees 0 0 5,650 11,122 0
8000 5804 Work Order Revenue 0 0 9,800 0.00 10,000
0 75 0 0 2.22 0
8000 5809 Water/Seward Misc.Service
4,223 6,373 4,960 15,70 2,589 4,200 6 . 4,250
8000 5890 Collection of Doubtful Accounts 0 0 0 0
8000 5899 Miscellaneous Revenue 1 0 0 0 0.00 0
36 0 0
8000 5901 EF Investment Interest 0 0.00 0
1,813 19,111 30,612 46,482 2,079 8,000 284.80 8,000
8000 5905 EF Penalties and Interest 1,184 1,120 723 1,125 1,556 1,000 (35.73) 1,000
8000 5910 Gain on Sale of FA 0 260 0 0 0 0
8000 5919 Contra PERS On-behalf paid by SOA (453) 902 0 0.00 0
0 0 0 0.00 0
8000 5920 PERS On-behalf aid b SOA
P Y 7,314 5,269 (2,846) 0 0 0 0.00 0
8000 5921 Federal Grant Revenue 0 62,194 44,550 0 0 0 0,00 0
8000 5940 Amort.of CIA-General 4a 1,522 398,445 398,445 332,03�398,4 5 398,445 0.00 398,445
otal Revenues $ 1,573,143 $ 1,680,317 $ 1,671,475 $ 1,426,327 $ 1,594,912 $ 1,618,445 $ 1.48 $ 1,633,345
49
City of Seward
Wastewater Enterprise Fund
2020/2021 Biennial Operating Budget
Expenditure Line Item by Fund
2016 2017 2018 2019 2019 2020 2019-20 2021
Personnel Costs: Actual Actual Actual Thru 9/30 Bud et Bud et %Chg Bud et
6000 Salaries 126,729 118,778 110,885 81,874 142,969 148,043 3.55 149,332
6001Overtime 6,466 4,946 3,737 4,445 3,170 4,209 32.78 4,209
6002 Standby Time 7,231 7,420 8,181 4,975 6,492 6,832 5.24 6,879
6100 Medicare 2,076 2,060 1,930 1,358 2,696 2,450 (9.12) 2,475
6102 Workers'Compensation 17,233 16,504 7,728 5,743 8,749 10,565 20.76 10,576
6200 Leave Time 18,771 22,343 29,136 16,139 19,091 18,802 (1.51) 18,882
6201 Retirement Benefits 105,440 16,889 35,708 21,119 33,844 37,252 10.07 37,556
6202 Health Insurance 58,246 58,507 55,614 44,959 64,586 70,761 9.56 76,257
6203 In Lieu of FICA 461 0 0 0 0 0 0.00 0
6209 PERS DC Forfeitures 0 0 (776) 524 0 0 0.00 0
Total Personnel Costs: $ 342,653 $ 247,447 $ 252,143 $ 180,088 $ 281,597 $ 298,914 $ 6.15 $ 306,166
Non-Personnel Costs:
7001 Communications 6,529 5,763 6,928 5,540 8,300 8,300 0.00 8,549
7002 Postage and Freight 2,359 2,818 2,826 2,148 4,700 4,700 0.00 4,841
7003 Bank and Credit Card Fees 8,797 9,755 11,747 11,287 13,730 13,730 0.00 14,142
7004Insurance 6,617 6,434 6,210 5,938 8,004 8,004 0.00 8,244
7006 Legal 1,680 0 0 0 12,000 12,000 0.00 12,360
7009 Contracted Services 73,021 24,752 4,703 20,172 122,050 122,050 0.00 125,712
7011 Testing 37,819 28,539 26,332 27,917 27,000 27,000 0.00 27,810
7015 Utilities 165,585 169,485 148,520 133,600 218,000 218,000 0.00 224,540
7016 Heating Fuel 2,396 1,994 1,163 345 3,500 3,500 0.00 3,605
7017 Rents&Leases 33 17 0 0 200 200 0.00 206
7210 Vehicle Supplies 1,784 385 0 56 0 0 0.00 0
7211 Gas&Lube 6,341 7,962 12,207 6,040 9,700 9,700 0.00 9,991
7212 Uniform Allowance 0 0 0 91 0 0 0.00 0
7213 Safety Equipment 1,162 246 294 93 1,500 1,500 0.00 1,545
7215 Operating Supplies 11,996 7,399 7,515 13,185 17,000 17,000 0.00 17,510
7216 Maintenance&Repair 10,579 27,467 7,057 3,245 29,500 34,500 16.95 35,385
7217 Small Tools&Equipment 3,737 1,365 5,586 1,607 4,000 4,000 0.00 4,120
7300 Advertising 0 0 0 0 400 400 0.00 412
7301 Subscriptions&Dues 432 5,090 20,951 5,521 4,500 4,500 0.00 4,635
7302 Travel&Subsistence 225 930 540 0 5,200 5,200 0.00 5,356
7303 Education&Training 439 1,165 1,640 400 3,800 3,800 0.00 3,914
7304 Equipment Rent 1,350 0 0 0 6,000 6,000 0.00 6,180
7307 GF Administrative Fee 149,694 153,287 158,077 133,838 160,606 162,533 1,20 164,483
7330 P.I.L.T. 92,141 95,441 95,996 65,676 95,427 96,880 1.52 96,880
7331 Reclass PILT to Transfer-Out (92,141) (95,441) (95,996) (65,676) (95,427) (96,880) 1.52 (96,880)
7808 Bad Debt Expense 486 426 6,079 0 2,000 2,000 0.00 2,060
7810 Miscellaneous Expense 92 6,055 101 239 1,200 1,200 0.00 1,236
7900 Depreciation Expense 367,544 364,306 367,292 305,222 357,184 482,864 35.19 482,863
8012 Debt Service Interest Expense 5,900 13,732 17,744 11,033 16,878 15,363 (8.98) 14,504
8102 Buildings 0 0 0 12,274 0 0 0.00 0
8103 Capital Equipment 0 0 3,276 31,526 0 0 0.00 0
8104 Motor Pool Rent 0 0 5,000 4,167 5,000 5,000 0.00 5,150
8300 Debt Service Principal 58,986 56,880 57,733 56,423 58,599 57,270 (2.27) 58,128
Total Non-Personnel Costs: $ 925,583 $ 896,252 $ 879,521 $ 791,907 $ 1,100,551 $ 1,230,314 $ 11.79 j 1,247,481
Total Expenditures $ 1,268,236 $ 1,143,699 $1,131,664 $ 971,995 $ 1,382,148 $ 1,529,228 $ 10.64 $1,553,647
50
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51
CITY OF SEWARD
WASTEWATER ENTERPRISE FUND
Budgeted Interfund Transfers
Fiscal Year 2020 and 2021
2020 2021
Transfers- Transfers- Transfers- Transfers-
In Out In Out
General Fund:
ed_er_al and state lobbying $5 973 $5,973
Payments-in-Lieu-of-Tax 96,880 98,072
RV dump station payments 16,000 16,000
$16,000 $102,853 $16,000 $104,045
Net Transfers: ($86,853) ($88,045)
52