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Home My WebLink About09272021 City Council Work Session Laydown - Bower (2i 01902 k/S LIVJCZC.J/U (geMiev) City of Seward '4 PO Box 167 '' v Seward, Alaska 99664 44- gso;"," www.cityofseward.us Auip Starts 7fesv..• 2022 Budget Calendar June 25 Transmit budget directions and forms to department managers July 23 Department budgets due to finance department August 1 — 20 Finance department prepares personnel budgets and computes allocations and expense/expenditure estimates (amortization, depreciation, insurance, etc.) August 23 Capital budgets due to finance September 3 Budget assumptions distributed to council (SCC 5.05.005) September 7 — 10 City manager and finance director meet with department heads to discuss budget requests September 27 iA'1 City Council work session — budget kickoff meeting October0 To Preliminary budget document distributed to council (SCC 5.05.010 (a) — 45 days prior, required by November 17) ctober 13 4City Council budget work session October 14 I City Council budget work session ,\O October 20 City Council budget work session October 21 City Council budget work session October 27 \,]\- City Council budget work session — Tentative November 8 ,.,n First required public hearing and motion to adopt (final vote on adoption ti �+` , on December 13) ``cc�� ) November 29 VA City Council special meeting regarding budget C) December 6 \\f\ City Council special meeting regarding budget December 13 Second required public hearing and budget adoption (Note: the budget must be adopted at a regular meeting held not less than ten days prior to the end of the fiscal year. Charter 6.3 and SCC 5.05.015) Department Budget Schedule October 13 Clerk/Council/Boards/Commissions 6 — 6:30 pm Fire and Building Department 6:30 — 7:15 pm MIS 7:15 — 7:45 pm Park & Recreation/Parking 7:45 — 8:30 pm City Manager 8:30 — 9 pm October 14 Finance 6 — 6:45 pm Police Department/Jail 6:45 — 8 pm Harbor/SMIC 8 — 9 pm October 20 Public Works — General Fund 6:00 — 6:45 pm Public Works — Enterprise Funds 6:45 — 7:45 pm Electric 7:45 — 8:45 pm Healthcare 8:45 — 9 pm October 21 Community Development 6 — 6:45 pm Library 6:45 — 7:15 pm Motor Pool 7:15 — 7:45 pm CIP 7:45 — 9 pm OF Stw City of Seward Motor Pool Information dLAS1a-P Unrestricted fund balance as of 12/31/20 (2021 Beginning Balance): $ 3,673,922.17 Vehicles Budgeted for 2021 per 20/21 Budget (not yet expensed): Police Department Patrol Vehicle $ 45,000.00 Building Inspection Vehicle $ 40,000.00 Park and Recreation Truck $ 40,000.00 Public Works Sweeper $ 250,000.00 Budgeted Vehicles Total: $ 375,000.00 $ (375,000.00) Subtotal: $ 3,298,922.17 Vehicles Approved and On Order: Harbor Truck and Plow Resolution 2021-062 $ 80,000.00 Public Works Loader and Snowblower Resolution 2021-051 $ 460,735.00 Animal Control Vehicle Resolution 2021-056 $ 49,535 2001 G740 Volvo Road Grader Repair Resolution 2021-076 $ 68,410.00 Electric Volvo EC220EL Resolution 2021-048 $ 288,671.00 Approved Vehicles Total: $ 947,351.00 $ (947,351.00) Subtotal: $ 2,351,571.17 Transfers into the Motor Pool (for replacement vehicles): City Manager $ 4,410.96 Police Department $ 49,013.88 Fire Department $ 58,817.16 Building Department $ 3,921.36 Street Operations $ 88,227.84 Snow and Ice $ 34,309.68 City Shop $ 7,842.84 Parks Maintenance $ 11,762.88 Campgrounds $ 9,312.72 TYC $ 11,762.88 Electric—Admin $ 271,029.60 Electric—Admin Resolution 2021-048 $ 288,671.00 Harbor—Admin $ 7,842.84 Harbor—General $ 23,527.20 Harbor 50 Ton $ 31,368.60 Water—General $ 5,047.92 Wastewater— General $ 5,047.92 Parking $ 12,743.28 Transfer in Total: 924 660.56 924 660.56 Pro.ected balance at 12/31/21 Prior to Animal Shelter : $ 3,276,231.73 * Animal Shelter Interfund Loan Resolution 2021-078 (if required): 930 500.00 Pro-ected balance at 12/31/21 Endin. Balance : $ 2,345,731.73 * Any balance still owed at 12/31/21 will be an interfund loan over 30 years at zero interest. Motor Pool Interfund Loan History Loan Purpose Loan Amount Interest Term Annual Balance Date Rate Payments 12/31/20 Seward General Hospital 0 2007- PERS Unfunded Liability 10/4/06 $ 1,250,000 5.25% 2026 $ 98,576* $ 496,368 SMIC Purchase 330-ton 3/1/15 $ 1,029,087 0.00% 7/10 $ 98,008 $ 0** boat lift *Budgeted expense in Healthcare Enterprise Fund. **Originally was to be paid over 7 years, later revised by council to 10 years because the payment was too high. Council elected to pay off the loan with leftover grant money(Resolution 2019-023). Note: the motor pool has been funded and fully utilized the by the city for 29 years, since 1992. City of Seward General Fund Unassigned Fund Balance Information The General Fund Unassigned Fund Balance is often referred to as the"general fund savings account". It is an unrestricted fund, i.e., the funds are not assigned for a specific purpose and can be expended. The fund is intended to meet unforeseen needs and emergencies as well as future spending needs. The City's fund balance policy is to maintain the unassigned fund balance equal to between three- and six-months' expenditures. Currently, the fund balance is equal to just over six months of expenditures. Generally, the fund is comprised of transfers to the fund that occur when the fiscal year is closed out. The general fund is"swept" of remaining revenues over expenses and budgeted expenses that were not expended. General Fund Unassigned Balances (years 2015-2020) 2015 year-end balance: $ 4,718,517.00 2016 transfer to unassigned fund balance: s 154,946.00 2016 year-end balance: $ 4,873,463.00 2017 transfer to unassigned fund balance: s (252,034.00) 2017 year-end balance: $ 4,621,429.00 2018 transfer to unassigned fund balance: S 992,297.00 2018 year-end balance: $ 5,613,726.00 2019 transfer to unassigned fund balance: s 1,403,552.00 2019 year-end balance: $ 7,017,278.00 2020 transfer to unassigned fund balance: s 152,328.00 2020 year-end balance: $ 7,169,606.00 2021 Beginning Balance $ 7,169,606.00 Resolution 2021-004 — Wage Study $ 322,282.28 Resolution 2021-028 — City Clerk $ 16,668.00 Resolution 2021-033 — Election S 3,377.00 Resolution 2021-043 — Midcycle Budget Adjustment S 752,399.00 Resolution 2021-049 — Portable Restroom S 89,775.00 Resolution 2021-058 — DRP $ 200,000.00 Resolution 2021-066 — Forensic Audit $ 305,937.50 Resolution 2021-078 — Animal Shelter S 1,000,000.00 Resolution 2021-079 — Business License Portal S 17,000.00 Resolution 2021-091 — SBDC Position $ 25,000.00 Resolution 2021-098 — Portable Toilet Services $ 30,905.00 Ending Balance* $ 4,406,262.22 *unaudited— preliminary numbers General -Jail Revenue and Expenditure Budget(01000-1211) 2021 General-Jail(01000-1211) 2016 2017 2018 2019 2020 Amended 2021 YTD 2021 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Projections Proposed Notes/Comments Revenues: Operating Revenue: Note: 2022 budget is 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 350,000 184,476 184,476 368,952 4251 Federal GF Grants 0 0 0 0 635 0 0 0 0 in draft form. 4300 Admin Expense-Jail 0 99,951 0 0 0 0 0 0 0 4382 Jail Facility Rental 30.000 30.000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Total Operating Revenue: $398,952 $498,903 $398,952 $398,952 $399,587 $380,000 $214,476 $214,476 $398,952 Total Revenues: $398,952 $498,903 $398,952 $398,952 $399,587 $380,000 $214,476 $214,476 $398,952 Expenditures: Personnel Costs: 6000 Salaries 227,812 201,000 191,977 185,951 119,232 308,295 159,595 218,394 277,644 6001 Overtime 35,059 44,030 69,705 43,942 23,750 45,952 27,411 37,510 42,350 6100 Medicare 4,136 3,658 3,745 3,434 2,671 5,363 3,466 3,711 4,640 6101 Unemployment Insurance 0 0 157 0 1,370 0 0 0 0 6102 Workers'Compensation 20,622 19,446 22,115 21,550 11,596 33,998 12,944 17,713 32,755 6200 Leave Time 15,325 19,914 16,270 18,055 11,402 31,172 21,327 29,184 0 6201 Retirement Benefits 30,713 25,078 23,535 67,676 10,309 19,194 16,336 22,354 70,399 6202 Health Insurance 135,666 121,685 132,736 138,912 80,438 199,800 76,274 104,375 243,326 6209 Contra-Retirement PERS 0 0 0 0 0 0 -1,212 -1,212 0 Total Personnel Costs: $469,333 $434,811 $460,240 $479,520 $260,768 $643,774 $316,141 $432,029 $671,114 Non-Personnel Costs: 7001 Communications 4,925 4,382 5,071 5,848 5,771 4,500 4,862 7,292 7,300 7002 Postage and Freight 213 199 3 10 74 1,000 34 50 100 7004 Insurance 25,682 20,754 22,094 18,844 24,034 23,000 14,144 21,216 22,300 7009 Contracted Services 0 595 910 649 911 2,000 2,460 3,690 1,150 7011 Testing 341 188 321 0 0 200 0 0 350 7017 Rents&Leases 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 7212 Uniform Allowance 1,422 611 991 0 1,586 2,500 1,015 1,523 1,600 7214 Janitorial Supplies 1,232 1,320 0 0 0 2,000 688 1,033 600 7215 Operating Supplies 3,753 3,554 5,000 755 2,340 6,500 5,067 7,601 3,850 7216 Maintenance&Repair 700 585 3,330 0 1,959 3,000 2,174 3,261 3,300 7217 Small Tools&Equipment 560 1,149 1,293 0 314 2,000 2,396 3,595 1,175 7218 Inmate Meals 10,061 8,628 5,635 8,386 10,926 9,000 5,843 8,764 9,000 7300 Advertising 1,461 3,960 0 0 0 1,000 0 0 1,000 7301 Subscriptions&Dues 543 94 89 0 0 1,000 0 0 150 7302 Travel&Subsistence 1,548 2,055 630 0 1,390 2,000 3,200 4,800 5,000 7303 Education&Training 20 275 0 0 0 2,000 0 0 2,000 7307 GF Administrative Fee 97,097 99,951 91,513 92,761 110,103 112,537 112,537 168,806 113,887 7810 Miscellaneous Expense 270 50 200 215 191 1,200 490 735 300 Total Non-Personnel Costs: $179,828 $178,350 $167,080 $157,468 $189,599 $205,437 $184,910 $262,365 $203,062 Total Expenditures: $649,161 $613,161 $627,320 $636,988 $450,367 $849,211 $501,052 $694,394 $874,176 Loss: -250,209 -114,258 -228,368 -238,036 -50,780 -469,211 -475,224