HomeMy WebLinkAbout11142022 City Council Special Meeting LAYDOWN - Budget Notes from City Manager221114 LAYDOWN
Budget notes from City Manager
City of Seward
November 14, 2022, Special Meeting Document
Changes made to Budget:
All departments:
• Year to date for 2022 has been updated to 9/30/2022 (rather than 6/30/2022) for a
better year end comparison.
• Prior year balances were verified and agreed to be correct.
• Typos and confusing language in narratives identified during council meetings have
been reviewed and corrected.
Department Specific Changes:
1110 Council & Clerk
Various minor changes made to adjust to agree with updated schedule from clerk. These are
small changes to multiple lines with minimal net impact.
1120 City Manager
City Manager's salary has been adjusted due to Resolution 2022-108.
1180 General Services
Added expense for Alaska Sealife Center PILT rebate at 80% for 2023 and 90% for 2024. This
amount was previously a reduction in revenue but is being budgeted appropriately as a
contribution expense moving forward.
1210 Police
• Adjusted motor pool rent to $10,000 in 2023 and $15,000 in 2024 from $0 to adjust for
future needs.
• Added costs for breaching tools to safety equipment (around $50,000).
• Spectrum analyzer ($30,000) added to 2024 capital equipment.
• Additional amount for CAD system has been removed from contracted services until real
costs are known.
1220 Fire
Added hydrant rental costs back in the fire department (and corresponding revenue in the water
fund) due to concerns with the water fund paying for these.
1350 Municipal Buildings
Adjusted salary amount down to correct reallocation of position.
1410 Parks & Rec Maintenance
Maintenance expense increased to $9,000 annually and Motor pool rent decreased to $15,000
from $92,000 as the equipment capital purchase was already allocated in the Motor pool fund.
1411 Campgrounds
$130,000 capital purchase for hot water heater moved entirely to 2023 rather than splitting
between 2023 and 2024 due to urgent nature of the need.
1500 Library
Salaries adjusted down due to maintenance position being moved to Municipal Building
department, employee was being included in both departments.
Harbor Fund
• Depreciation amounts have been readjusted by department to be consistent with prior
allocations. Overall total amount did not change.
• CPV transfer from Harbor CPV subfund included as revenue in Harbor fund for consistency
with prior years presentation.
SMIC Fund
Depreciation amounts have been readjusted by department to be consistent with prior allocations.
Overall total amount did not change.
Electric Fund
Reinstated $300,000 transfer to general fund for operating permit as intention was for this to
remain as part of the budget.
Motorpool Fund
Minor changes to contributions in various departments made and an additional Mobile Standy
Generator ($150,000) moved from general CIP to Motorpool CIP in 2024.
City of Seward
Fund Balance Overview
Budget 2023 and 2024
2018
2019
2020
2021
2022
2023
2024
Actual
Actual
Actual
Actual
Budget
Budget
Budget
GENERAL FUND
Revenue
$12,382,548
$12,814,693
$9,941,142
$15,212,200
$13,688,986
$15,366,816
$15,503,693
Net Transfers
$224,797
$159,175
$640,660
-$629,137
$913,191
$844,019
$812,557
Total Revenue
$12,607,345
$12,973,868
$10,581,802
$14,583,063
$14,602,177
$16,210,835
$16,316,250
Personnel Expenses
$5,753,536
$6,473,197
$5,158,461
$6,676,883
$9,008,265
$9,417,442
$9,808,720
Non -Personnel Expenses
$5,790,808
$5,009,251
$5,230,739
$6,546,396
$5,593,912
$6,609,384
$6,212,681
Total Expenditures
$11,544,344
$11,482,449
$10,389,200
$13,223,279
$14,602,177
$16,026,826
$16,021,401
Difference (Reven ue- Expenses)
$1,063,001
$1,491,419
$192,602
$1,359,784
$0
$184,009
$294,849
HARBOR ENTERPRISE FUND
Revenue
$2,899,177
$2,924,247
$2,865,242
$3,038,485
$2,719,953
$3,706,994
$3,821,673
Net Transfers
-$676,302
-$697,886
-$695,290
-$609,379
-$415,396
-$469,030
-$479,205
Total Revenue
$2,222,875
$2,226,361
$2,169,952
$2,429,106
$2,304,557
$3,237,964
$3,342,468
Personnel Expenses
$941,879
$961,805
$923,307
$954,164
$1,136,970
$1,155,662
$1,172,657
Non -Personnel Expenses
$3,062,540
$2,647,817
$3,161,676
$2,649,456
$3,419,755
$3,451,344
$3,509,073
Total Expenditures
$4,004,419
$3,609,622
$4,084,983
$3,603,620
$4,556,725
$4,607,006
$4,681,730
Difference (Revenue-Expenses)
-$1,781,544
-$1,383,261
-$1,915,030
-$1,174,514
-$2,252,168
-$1,369,042
-$1,339,262
SMIC ENTERPRISE FUND
Revenue
$640,734
$671,391
$699,977
$734,351
$701,550
$812,035
$824,868
Net Transfers
$196,102
$128,508
-$70,759
-$76,505
-$129,441
-$138,808
-$141,050
Total Revenue
$836,836
$799,899
$629,218
$657,846
$572,109
$673,227
$683,818
Personnel Expenses
$106,555
$161,402
$151,176
$165,879
$160,560
$372,053
$378,746
Non -Personnel Expenses
$1,246,362
$1,137,080
$1,179,952
$2,022,200
$2,138,610
$2,282,065
$2,268,558
Total Expenditures
$1,352,917
$1,298,483
$1,331,127
$2,188,079
$2,299,170
$2,654,118
$2,647,304
Difference (Reven ue- Expenses)
-$516,082
-$498,584
-$701,910
-$1,530,233
-$1,727,061
-$1,980,891
-$1,963,486
PARKING ENTERPRISE FUND
Revenue
$365,305
$385,490
$274,421
$432,527
$341,350
$341,418
$348,206
Net Transfers
-$28,208
-$28,443
-$27,264
-$34,705
-$28,810
-$25,689
-$26,191
Total Revenue
$337,097
$357,047
$247,157
$397,822
$312,540
$315,729
$322,015
2018
2019
2020
2021
2022
2023
2024
Actual
Actual
Actual
Actual
Budget
Budget
Budget
Personnel Expenses
$113,193
$85,060
$13,069
$6,113
$46,430
$68,581
$69,945
Non -Personnel Expenses
$99,067
$99,815
$63,966
$50,409
$221,234
$93,175
$94,916
Total Expenditures
$212,259
$184,875
$77,035
$56,522
$267,664
$161,756
$164,861
Difference (Reven ue- Expenses)
$124,838
$172,172
$170,122
$341,300
$44,876
$153,973
$157,154
ELECTRIC ENTERPRISE FUND
Revenue
$11,007,190
$12,118,135
$12,203,976
$12,606,676
$13,272,435
$13,192,495
$13,323,143
Net Transfers:
-$1,317,770
-$1,309,346
-$1,297,969
-$1,739,989
-$1,518,021
-$1,434,746
-$1,445,198
Total Revenue
$9,689,420
$10,808,789
$10,906,007
$10,866,687
$11,754,414
$11,757,749
$11,877,945
Personnel Expenses
$1,952,875
$2,008,519
$1,992,515
$2,126,405
$2,491,722
$1,938,107
$1,972,233
Non -Personnel Expenses
$9,677,947
$8,871,316
$9,169,784
$9,387,510
$13,017,092
$11,906,883
$11,437,881
Total Expenditures
$11,630,821
$10,879,835
$11,162,299
$11,513,915
$15,508,814
$13,844,990
$13,410,114
Difference (Revenue-Expenses)
-$1,941,401
-$71,045
-$256,292
-$647,229
-$3,754,400
-$2,087,241
-$1,532,169
WATER ENTERPRISE FUND
Revenue
$1,394,714
$1,532,441
$1,333,760
$1,516,949
$1,430,150
$1,512,339
$1,542,934
Net Transfers:
-$114,461
-$122,240
-$108,026
-$173,172
-$142,824
-$142,575
-$144,983
Total Revenue
$1,280,253
$1,410,201
$1,225,734
$1,343,777
$1,287,326
$1,369,765
$1,397,952
Personnel Expenses
$340,941
$379,986
$355,261
$305,209
$447,889
$409,190
$419,303
Non -Personnel Expenses
$1,242,136
$1,143,176
$959,133
$656,305
$847,840
$1,270,226
$1,300,720
Total Expenditures
$1,583,077
$1,523,162
$1,314,395
$961,514
$1,295,729
$1,679,416
$1,720,023
Difference (Revenue -Expenses)
-$302,824
-$112,961
-$88,661
$382,263
-$8,403
-$309,652
-$322,072
WASTE WATER ENTERPRISE FUND
Revenue
$1,209,215
$1,308,390
$1,272,611
$1,244,172
$1,267,525
$1,282,494
$1,317,541
Net Transfers:
-$84,969
-$91,147
-$86,656
-$135,180
-$88,701
-$108,172
-$110,931
Total Revenue
$1,124,246
$1,217,243
$1,185,955
$1,108,992
$1,178,824
$1,174,323
$1,206,611
84,969
91,147
86,656
151,180
Personnel Expenses
$203,940
$202,301
$251,236
$284,770
$334,863
$409,190
$419,303
Non -Personnel Expenses
$879,412
$862,556
$891,986
$685,198
$1,077,612
$946,447
$960,130
Total Expenditures
$1,083,352
$1,064,858
$1,143,222
$969,968
$1,412,475
$1,355,637
$1,379,433
Difference (Reven ue- Expenses) $40,894 $152,386 $42,733 $139,024-$233,651-$181,315-$172,823
HOSPITAL/SMH ENTERPRISE FUNDS
Revenue $3,360,033 $2,960,187 $2,790,207 $3,197,749 $2,911,468 $3,288,812 $3,384,202
Net Transfers: $1,126,345 $1,200,613 $829,777 $1,629,872 $1,500,000 $1,625,000 $1,625,000
Total Revenue $4,486,378 $4,160,800 $3,619,984 $4,827,621 $4,411,468 $4,913,812 $5,009,202
2018 2019 2020 2021 2022 2023 2024
Actual Actual Actual Actual Budget Budget Budget
Personnel Expenses $0 $0
Non -Personnel Expenses $5,735,119 $4,040,264 $3,755,509 $3,755,595 $3,709,205 $3,790,567 $3,801,590
Total Expenditures $5,735,119 $4,040,264 $3,755,509 $3,755,595 $3,709,205 $3,790,567 $3,801,590
Difference (Reven ue- Expenses) -$1,248,741 $120,536-$135,525 $1,072,026 $702,263 $1,123,245 $1,207,612