HomeMy WebLinkAbout02262024 Motor Pool Work Session laydown City ManagerI N T E R N A L S E R V I C E F U N D
M o t o r P o o l F u n d
C I T Y C H A R T E R - 5 .0 2 .0 3 0
The city has established two internal service funds to account for services provided internally to
city departments and employees.
The motor pool fund's net position is unrestricted but allocated for the replacement of city
heavy equipment and vehicles. The motor pool fund has the authority to loan money to other
funds, but all amounts must be repaid with interest considered reasonable at the time of the
loan.
The accrued leave fund's net position is unrestricted but allocated to fund the annual liability
of unpaid vacation leave due to all city employees.
M O T O R P O O L
Purpose:
To establish a consistent funding mechanism for the replacement of the City’s fleet of heavy
equipment, mobile equipment, and vehicles. This mechanism minimizes the fluctuation to the
annual operating budget when purchasing replacement equipment, and recognizes the annual
cost of this equipment in each department’s budget. The intent is to eventually fund all City
vehicles and heavy equipment through this fund.
The city has funded and fully utilized the motor pool for 32 years, since 1992.
M O T O R P O O L A P P R O P R I A T I O N C O N T R O L P O L I C Y :
Motor Pool reserves should be preserved for the sole intended purpose of replacing City heavy
equipment and vehicles, based on the establishment goals of minimizing fluctuations to annual
operating budgets, and exercising fiscal prudence in saving for replacement of the City’s fleet.
Loans from the Motor Pool to the other Funds will be repaid with interest to the Motor Pool in order
to safeguard the viability of the long-range vehicle and heavy equipment replacement plan.
E Q U I P M E N T R E P L A C E M E N T S C H E D U L E
The city has established a Fleet Replacement Policy to be approved by the City Council, which will
allow for the routine and timely replacement of the City vehicles at a certain mileage interval per
vehicle type, with the primary goals of maximizing safety and trade-in values.
D E P R E C I A T I O N F U N D I N G P O L I C Y
The policy of the City shall be to fund a minimum of 100% of the annual depreciation rate,
recognizing that failure. To establish adequate reserves for the replacement of plant and
equipment shifts the financial burden of such major repairs and replacement, to future
generations, creating an imbalance of international equity.
Funding depreciation is defined as either placing equivalent cash into the Motor Pool or spending
on capital repairs and
City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and
heavy equipment, with funds accumulating to finance their replacement. This funding mechanism
reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the
impact of large purchases on the annual operating budgets by spreading the costs of the assets
over their respective useful lives.
Unrestricted Net Position as of 12/31/23 (2024 Estimated Beginning Balance)* :2,241,843.00$
2023 Appropriations Motor Pool
Res. 2023-047 Purchase Wing Blade for Loader 23,265.00$
Res.2023-049 Purchase Chevy Truck for Electric 60,073.00$
Res. 2023-106 Purchase of the Plow Truck 394,887.90$
Res. 2023-110 Purchase of the new Utility Tractor 183,233.13$
Res. 2023-111 Long Bed Ram 2500 single cab 55,785.00$
Res. 2023-123 Purchase of 4 Chevrolet Tahoe 311,838.20$
Res. 2023-137 Purchase for the second Police responder. 72,859.00$
Total 1,101,941.23$
Subtotal:1,139,901.77$
Incoming resolution Road Grader - Streets 486,338.00$
Subtotal:653,563.77$
Contribution to the Motor Pool (for replacement vehicles):
City Manager 4,500.00$
Police Department 10,000.00$
Fire Department 60,000.00$
Building Department 4,000.00$
Street Operations 140,000.00$
City Shop 8,000.00$
Parks Maintenance 15,000.00$
Campgrounds 9,500.00$
TYC 11,000.00$
Harbor 64,000.00$
SMIC 50,000.00$
Parking 13,000.00$
Electric 85,000.00$
Water 5,000.00$
Wastewater 5,000.00$
Total Contribution FY24:484,000.00$
Unrestricted Net Position as of 12/31/24 (Ending Balance):1,137,563.77$
*Beginning balance is unaudited.
Motor Pool Interfund Loan History
Loan Purpose:Loan Date Amount Interest Rate Term
Seward General Hospital PERS Unfunded Liability 10/4/2006 1,250,000.00$ 5.25%2007-2026 98,576.00$ 267,195.49$
Animal Shelter 12/31/2021 930,500.00$ 0.00%2022-2051 31,016.67$ 868,466.00$
Balance as of
12/31/2023
Annual
Payments
City of Seward- 2024 Motor Pool Information
Dept Equipment Vehicle # Useful Life Purchase Date Cost Net Book Value
?'95 Champion Grader 101 10 12/29/1994 151,054.00 -
1310 1996 Oshkosh Snw Blwr 102 10 12/31/2008 65,950.00 -
1310 '08 Int'l Water Truck Veh 103 10 12/31/2009 108,997.00 -
1310 2005 Asphalt Reclaimer 104 8 12/31/2005 57,455.00 -
1310 Cat D6T Dozer 105 10 12/31/2010 326,459.00 -
1310 2006 Volvo Motor Grader 106 10 12/31/2006 297,394.00 -
1310 2011 Int'l 108 10 12/31/2010 172,812.32 -
1310 Henderson 8-Yd sander 108 10 12/31/2010 43,327.00 -
1310 Trailmax Tilt Trailer 109 10 12/31/2010 32,825.00 -
1310 94 GMC Sandtruck 111 10 11/12/1994 130,116.00 -
3000 2000 Volvo Loader 112 10 12/31/2001 174,500.00 -
1310 2001 Volvo Grader 113 10 12/31/2001 183,544.00 -
1310 2010 Flatbed w/Sander 115 10 12/31/2010 37,884.00 -
1310 2009 Volvo Loader Veh 116 10 12/31/2009 210,440.00 -
1310 2009 Volvo Loader Veh 117 10 12/31/2009 219,685.00 -
?2004 Dodge Quad 121 7 12/31/2004 25,478.00 -
4500 2005 Chev Cube Van 122 7 12/31/2010 14,500.00 -
1310 2010 Int'l Dump Truck 129 10 12/31/2010 109,985.00 -
1310 2013 Dump Truck 134 10 12/31/2013 115,225.00 -
1310 2003 Int'l Dump Truck 136 10 12/31/2002 72,766.00 -
1310 2000 Volvo Loader 137 10 12/31/2002 89,805.00 -
?2004 Dodge Quad 156 7 12/31/2004 25,478.00 -
4500 John Deere 4410 159 10 12/31/2004 25,750.00 -
4500 2016 Ford F250 170 7 12/31/2016 37,609.74 -
1400 2000 Ford 15-Passenger Van 211 7 12/31/2002 17,500.00 -
1400 2011 Ford F150 214 7 12/31/2010 15,894.00 -
1400 2009 Ford Econoline Van 217 7 12/31/2009 22,621.00 -
?Bobcat Turbo Toolcat 219 7 12/31/2005 47,300.00 -
1400 Toolcat Repairs 219 1 12/31/2014 3,122.24 -
1400 V-Plow on veh 220 7 12/31/2003 4,445.00 -
1400 2011 Ford F150 221 7 12/31/2010 15,894.00 -
1400 Transmission Repairs 221 4 12/31/2017 2,800.00 -
1400 2009 Ford Econoline4x4 Veh 224 7 12/31/2009 33,121.00 -
1400 2007 Ford F250 225 7 12/31/2010 19,900.00 -
1400 2007 FordF250 transmission repairs 225 4 12/31/2014 10,910.43 -
1400 2015 Bobcat acc for veh 229 5 12/31/2015 3,102.74 -
1210 XTL5000 Mobile VHF Radio 251 7 12/31/2006 5,747.17 -
1210 Emerg Equip-Veh 251 5 12/31/2006 6,420.00 -
1210 XTL5000 Mobile VHF Radio 252 7 12/31/2006 5,747.17 -
1210 Emerg Equip-Veh 252 5 12/31/2006 6,420.00 -
?2009 Chev Impala Veh 253 5 12/31/2009 32,917.50 -
1210 2010 Chev Impala 254 5 12/31/2010 20,236.00 -
1210 Radio Install 254 5 12/31/2010 1,479.73 -
1210 Safety Equipment 254 5 12/31/2010 11,465.00 -
1210 2010 Chev Impala 255 5 12/31/2010 20,236.00 -
1210 Radio Install 255 5 12/31/2010 1,479.73 -
1210 Safety Equipment 255 5 12/31/2010 11,465.00 -
1210 97 Ford Expedition 256 5 1/16/1997 35,905.00 -
1210 2001 Ford Explorer 257 5 12/31/2001 30,137.80 -
1210 2014 Ford Police Veh 257 5 12/31/2013 25,828.00 -
1210 Safety Equipment 257 5 12/31/2013 14,270.00 -
1210 Tires, Wheels, Sensors 257 5 12/31/2013 1,556.24 -
1210 2009 Chev Impala Veh 259 5 12/31/2009 32,917.50 -
1210 2002 Dodge Durango 260 5 12/31/2002 26,283.19 -
?2012 Ford Util 5 12/31/2012 26,334.50 -
1210 Safety Equipment 263 5 12/31/2012 7,865.00 -
1210 VHF Radio 263 5 12/31/2012 4,791.35 -
?2009 Subaru Forester 302 7 12/31/2008 23,251.00 -
1180 2001 Ford Escape 305 5 12/31/2002 16,900.00 -
1220 97 KME Custom Pumper 352 10 12/10/1996 243,539.50 -
1220 2006 Dodge Ram 353 7 12/31/2006 39,559.00 -
1220 Rescue 1 Veh 354 10 12/31/2009 161,877.00 -
1220 2006 Dodge Ram 355 7 12/31/2006 39,559.00 -
1220 2010 Fire Eng 357 10 12/31/2010 352,413.43 -
1220 Engine 359 10 12/31/2013 405,768.00 -
1220 96 KME-Rescue Truck 360 10 12/10/1996 176,737.05 -
City of Seward- 2023 Motor Pool Information
Asset List - need to be replaced
Dept Equipment Vehicle # Useful Life Purchase Date Cost Net Book Value
City of Seward- 2023 Motor Pool Information
1220 2005 Jeep Wrangler 367 5 12/31/2005 23,002.00 -
?2001 Chev F/B w/Crane 455 5 12/31/2001 34,837.00 -
2000 2014 Ford Escape - City Manager Vehicle 457 7 12/31/2013 22,887.00 -
?2011 Chev PU 462 7 12/31/2011 34,806.00 -
?2004 Dodge Ram 502 5 12/31/2004 31,101.00 -
?2003 Dodge 3500 504 7 12/31/2004 31,222.70 -
3000 2008 Case Backhoe 512 10 12/31/2011 83,978.00 -
3000 2006 Chev Ext Cab PU 513 7 12/31/2006 29,906.00 -
3000 2011 Chev Silverado 518 7 12/31/2011 42,360.00 -
3000 2006 Int'l Boom Truck 522 7 12/31/2006 119,946.00 -
3000 2009 Int'l Bucket Trk 524 7 12/31/2009 232,066.38 -
3000 2012 Ford Escape 532 7 12/31/2012 22,085.00 -
3000 Digger/Derrick Model DM47-TR 1-521 10 12/31/2005 183,818.00 -
1400 Box van (used)2-533 3 12/31/2014 4,642.50 -
1312 Hofmann3850 Truck Tire Machine 7 12/31/2006 9,977.00 -
?XTL 5000 VHF Mobile Radio 5 12/31/2009 5,399.05 -
?XTL 5000 VHF Mobile Radio 5 12/31/2009 5,399.05 -
?8.5' V-Plow 5 12/31/2011 6,137.32 -
?Box van (used)3 12/31/2014 14,032.67 -
3000 Box Van (used) - Electric 3 12/31/2014 6,180.00 -
1310 2015 grader wing 3 12/31/2015 28,560.00 -
?Flat-bed Pickup (used)3 12/31/2015 13,867.50 -
5,700,965.50 -
City of Seward
Motor Pool Fund
(03000-0000)
Revenue and Expenditures
2019
Actual
2020
Actual
2021
Actual
2022
Actual
2023
Budget
2024
Budget
5950 Motor Pool Vehicle Rent 357,000 732,000 635,989 701,390 484,000 489,000
357,000$ 732,000$ 635,989$ 701,390$ 484,000$ 489,000$
5899 Miscellanoues Revenue - 46,890 - - - -
5901 EF Investment Interest 67,720 66,928 7,383 19,864 - -
5904 EF Misc. Interest Revenue 29,677 26,059 22,252 18,425 14,028 9,589
5910 Gain on Sale of Capital 34,478 510 438 10,000 10,000
131,875$ 140,387$ 30,073$ 38,289$ 24,028$ 19,589$
Total Revenue:488,875$ 872,387$ 666,062$ 739,679$ 508,028$ 508,589$
Non-Personnel Costs:
7215 Operating Supplies 76 - - - - -
7216 Maintenance & Repair - - - - - -
7900 Depreciation Expense 398,971 405,767 343,840 380,198 380,198 386,200
8103 Capital Equipment - 10,675 14,339 14,790 735,000 377,000
Total Non-Personnel Costs:398,971$ 416,442$ 358,179$ 394,988$ 1,115,198$ 763,200$
Total Expenditures:398,971$ 416,442$ 358,179$ 394,988$ 1,115,198$ 763,200$
Expenditures:
Motor Pool Fund Revenue & Expenditure (03000-0000)
Revenues:
Operating Revenues:
Total Operating Revenue:
Non-Operating Revenues:
Total Non-Operating Revenue:
New or Forecasted
Department Project Description Replace 2023 2024 2025 2026 2027 2028 Project Cost Source
Police Police cruisers with equipment (4)Replace 240,000$ 240,000$ 480,000$ Motor Pool
Harbor Crane/Oil Truck Replace 80,000$ 80,000$ Motor Pool
Public Works Streets L90 loader *2022 Budget Replace 255,000$ 255,000$ Motor Pool
Public Works Toolcat, or Small Loader, or Muni Tractor Replace 138,000$ 138,000$ Motor Pool
Public Works Equipment Trailer New 26,000$ 26,000$ Motor Pool
Public Works Tractor and brush hog mower - W, W/W Replace 133,000$ 133,000$ Motor Pool
Public Works 8 Yard Sander/Plow Truck Replace 285,000$ 285,000$ Motor Pool
Public Works Pickup Truck w/ plow - Streets Replace 70,000$ 70,000$ Motor Pool
Public Works Road Grader - Streets Replace 590,000$ 590,000$ Motor Pool
Public Works Pickup Truck - Water W/W Replace 60,000$ 60,000$ Motor Pool
Public Works Shop Mechanic Truck Replace 75,000$ 75,000$ Motor Pool
495,000$ 377,000$ 355,000$ 830,000$ 60,000$ 75,000$ 2,192,000$
Motorpool Fund 495,000$ 377,000$ 355,000$ 830,000$ 60,000$ 75,000$ 2,192,000$
Motorpool Beginning Cash Balance 1/1/2022 = $3,719,131.00 (Ties to ACFR)
Motorpool Cash Ending Balance 12/31/2022 = $2,648,283 (Ties to ACFR)
Motorpool Cash Beginning Balance 1/1/2023 = $2,648,283 (Ties to ACFR)
Motorpool Estimated Cash Balance 12/31/2023 = $2,241,843
City of Seward
Capital Improvement Plan - Motorpool
2023 - 2028
Forecasted City Cost
2,192,000$ Total City Projected Cost
Beginning Balance 01/01/2021 (Ties to ACFR)3,160,923$
Budget Appropiation
Resolution
2021-048 Electric excavator purchase 288,671.00$
2021-051 PW Volvo loader with snowblower 460,735.00$
2021-056 Animal Control vehicle purchase 49,535.00$
2021-076 Volvo road grader repair 68,409.00$
2021-112 PW street sweeper purchase 72,480.00$
2021-127 Police vehicle additional appropriation 18,306.00$
2021-135 Police patrol vehicle replacement additional appropriation for three police patrol vehicles.194,832.00$
Total Appropiations for 2021 1,152,968.00$
2021-127 Police vehicle additional appropriation - Reapealing (18,306.00)$
Total of budget appropiations with for 2021 1,171,274.00$
Beginning Balance 01/01/2022 (Ties to ACFR)3,719,131$
2022-019 Res.2022-019 Purchase of the 2 F-150 Police responder truck and fire equipment.138,982.00$
2022-022 Res. 2022-022 Purchase of the Used Steamer Truck and accessories.95,239.00$
Total Appropiations for 2021 234,221.00$
2022-019 Res.2022-019 Purchase of the 2 F-150 Police responder truck and fire equipment.-Reapealing (138,982.00)$
Total of budget appropiations with for 2022 95,239.00$
Beginning Balance 01/01/2023 (Ties to ACFR)2,648,283$
Res. 2023-047 Purchase Wing Blade for Loader 23,265.00$
Res.2023-049 Purchase Chevy Truck for Electric 60,073.00$
Res. 2023-106 Purchase of the Plow Truck -Budgeted 394,887.90$
Res. 2023-110 Purchase of the new Utility Tractor 183,233.13$
Res. 2023-111 Long Bed Ram 2500 single cab 55,785.00$
Res. 2023-123 Purchase of 4 Chevrolet Tahoe- Budgeted 311,838.20$
Res. 2023-137 Purchase for the second Police responder. 72,859.00$
1,101,941.23$
2021 Appropriations Motor Pool
2022 Appropriations Motor Pool Budget Appropiation
2023 Appropriations Motor Pool Budget Appropiation
City of Seward
Motorpool Projections
2023 - 2028
Procedure:
2023 2024 2025 2026 2027 2028 Total
Police Police cruisers with equipment (4)Replace X X 480,000.00$
Harbor Crane/Oil Truck Replace X 80,000.00$
Public Works Streets L90 loader *2022 Budget Replace X 255,000.00$
Public Works Toolcat, or Small Loader, or Muni Tractor Replace X 138,000.00$
Public Works Equipment Trailer New X 26,000.00$
Public Works Tractor and brush hog mower - W, W/W Replace X 133,000.00$
Public Works 8 Yard Sander/Plow Truck Replace X 285,000.00$
Public Works Pickup Truck w/ plow - Streets Replace X 70,000.00$
Public Works Road Grader - Streets Replace X 590,000.00$
Public Works Pickup Truck - Water W/W Replace X 60,000.00$
Public Works Shop Mechanic Truck Replace X 75,000.00$
Total Annual Costs 735,000.00$ 377,000.00$ 355,000.00$ 590,000.00$ 60,000.00$ 75,000.00$ 2,192,000.00$
Account Numbers 2022 Contribution
2023-
Contribution
Contribution-
based of DPR 2024 Budgeted 2025 2026 2027 2028
01000 1120 8104 0000 00000 4,500.00 4,500.00 - 4,500.00 - - - -
01000 1210 8104 0000 00000 67,350.00 10,000.00 54,220.71 10,000.00 - 102,220.71 78,220.71 78,220.71
01000 1212 8104 0000 00000 - - 6,693.57 - - 6,693.57 6,693.57 6,693.57
01000 1220 8104 0000 00000 60,000.00 60,000.00 63,870.13 60,000.00 - 63,870.13 63,870.13 63,870.13
01000 1250 8104 0000 00000 4,000.00 4,000.00 5,512.29 4,000.00 - 5,512.29 5,512.29 5,512.29
01000 1310 8104 0000 00000 104,000.00 140,000.00 188,879.80 140,000.00 - 307,855.07 248,367.44 248,367.44
01000 1311 8104 0000 00000 35,000.00 - - - - - - -
01000 1312 8104 0000 00000 8,000.00 8,000.00 - 8,000.00 - - - -
01000 1400 8104 0000 00000 - - 10,134.04 - - 10,134.04 10,134.04 10,134.04
01000 1410 8104 0000 00000 12,000.00 15,000.00 2,803.50 15,000.00 - 2,803.50 2,803.50 2,803.50
01000 1411 8104 0000 00000 9,500.00 9,500.00 - 9,500.00 - - - -
01000 1430 8104 0000 00000 10,500.00 11,000.00 - 11,000.00 - - - -
15000 3000 8104 0000 00000 - 50,000.00 50,000.00 - - - -
15000 3001 8104 0000 00000 299,780.00 35,000.00 117,961.94 35,000.00 - 117,961.94 117,961.94 117,961.94
11000 2001 8104 0000 00000 8,000.00 8,000.00 8,000.00 - 8,000.00 8,000.00 8,000.00
11000 2000 8104 0000 00000 24,000.00 24,000.00 16,908.65 24,000.00 - 16,908.65 16,908.65 16,908.65
11000 2004 8104 0000 00000 32,000.00 32,000.00 2,113.56 32,000.00 - 2,113.56 2,113.56 2,113.56
17000 4000 8104 0000 00000 5,150.00 5,000.00 20,465.76 5,000.00 - 20,465.76 20,465.76 20,465.76
18000 4500 8104 0000 00000 5,150.00 5,000.00 5,372.82 5,000.00 5,372.82 5,372.82 5,372.82
13000 0000 8104 0000 00000 13,000.00 13,000.00 - 13,000.00 - - - -
12000 2504 8104 0000 00000 - 50,000.00 - 50,000.00 - - - -
701,930.00 484,000.00$ 494,936.77$ 484,000.00$ 669,912.04$ 586,424.41$ 586,424.41$
Making a projection based on the depreciation funding policy for each department for the 2023 - 2028 current motor pool purchasing plan.