HomeMy WebLinkAboutRes1992-040
.
.
.
Sponsored by: Schaefermeyer
CITY OF SEWARD, ALASKA
RESOLUTION NO. 92-040
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SEWARD, ALASKA, APPROVING THE BUDGET POLICY
FOR FISCAL YEAR 1993
WHEREAS, on March 13,1992, the City Council met in a work session to discuss
policy issues with regards to the FY 1992 budget; and
WHEREAS, the administration anticipates FY 1993 revenues to be below levels
received during the current Fiscal Year; and
WHEREAS, the administration desires for the Council to provide policy direction
in formulating the budget;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SEWARD, ALASKA, that:
Section 1. The Fiscal Year 1993 Statement of Budget Policies. attached and
incorporated herein by reference, is hereby adopted.
Section 2. This resolution shall take effect immediately upon its adoption.
PASSED AND APPROVED by the City Council of the city of Seward, Alaska, this
23rd day of March, 1992.
THE CITY OF SEWARD, ALASKA
("
'------ , '
CL.t91..-uj.tia/ G:.- ,., -h-.
Donald W. Cripps, ~~r
AYES:
NOES:
ABSENT:
ABSTAIN:
Bencardino, Cripps, Dunham, Krasnansky, Swartz and White
None
Crane
None
.
.
.
CITY OF SEWARD, ALASKA
RESOLUTION NO. 92-040
A TIEST:
APPROVED AS TO FORM:
Perkins Coie, Attorneys for the city of
Seward, Alaska
7~ A/~
Fred B. Arvidson
City Attorney
(City Seal)
.
.
.
FY93 BUDGET POLICIES
Financial Policies
1. Operating Revenues
A. Property Taxes. Property tax rates will only be increased for operations when
Council determines that other revenues are not sufficient to maintain the level of
services desired by the Council and the public. Increases will be considered to fund
a capital acquisition fund and to continue funding the motor pool fund.
The City Council has maintained a 3 mill property tax rate since FY 1987 when the
tax rate was decreased from a 5 mill property tax rate. Currently a one mill
property tax raises approximately $133,000.
As a result of a recent fixed asset study by KPMG Peat Marwick, the Council
would like to establish ongoing funding for the purpose of replacing and
improving the city's plant and capital equipment.
B. Sales Taxes. Sales tax rates will only be increased for operations when
Council determines that other revenues are not sufficient to maintain the level of
services desired by the Council and the public. An increase will be considered to
fund a capital acquisition fund and to continue funding the motor pool fund.
The sales tax rate is currently 3% with 1 % allocated to the operations of Seward
General Hospital. Currently a one cent sales tax raises approximately $400,000.
The sales tax could also be used to establish ongoing funding for a capital
acquisition fund.
C. State Shared Revenues. Assume a 10% decrease in state revenue sharing and
municipal assistance; assume a decrease in raw fish tax as a result of lower fish
prices and volumes; assume other state shared revenues will remain about the same
as the estimates for the current fiscal year.
Governor Walter Hickel and members of the Alaska Legislature continue to look
at budget cutbacks as a result of lower oil prices. Municipal Assistance and
Revenue Sharing have been cut significantly over the last several years.
Raw fish tax will be lower than budgeted in the current fiscal year due to lower
fish prices and volume. The outlook for 1992 fishing season looks just as bleak.
FY1993 Budget Policy
Page 1
Resolution No, 92-040
Attachment
.
.
.
Other state shared revenues are not projected to increase or decrease significantly.
The city will attempt to increase its jail contract due to higher costs of operations
however, considering the state budget, the city may be lucky to maintain its
current level of funding for operations of the jail.
D. Payment In Lieu Of Taxes. Maintain the current payment in lieu of tax rate
for the city's enterprise funds based on 8% of gross revenues.
The City Council has maintained the payment in lieu of tax (PIL T) rate for the
city's enterprise funds at 8% of gross revenues. In theory the PILT is charged to
the enterprise funds to recover taxes that would be paid by the enterprise funds
if the enterprise funds were operated by a taxable entity.
E. Administrative Fees from Enterprise Funds. Maintain the administrative fee
at the rate base set in 1989 by the indirect cost study as adjusted by any increases
or decreases in the general government departments in the General Fund.
The administrative fee is a fee charged to the various enterprise funds, jail
operations, grants and capital projects to cover the administrative costs included
in the general fund that is incurred as a result of the other fund operations. The
fee is currently based on an indirect cost study that was done in 1989. The 1989
base rate has been increased each year based on the percentage increase of general
government in the General Fund. It is recommended that a new study be done
in FY 1993 and/or the city finance department obtain the necessary computer
software needed to do the indirect cost allocations and calculate the rate base
in-house.
F. Rents and Leases. Assume Rents and Leases will be about the same as the
estimates for the current fiscal year.
Land rent and leases is projected to be less than estimated for the current fiscal
year due to the arbitration of the Seward Ship's Chanderly (SSC) lease which has
resulted in no lease payments on that lease in the current year. For FY 1993 land
rents and leases should have some increase due to new appraisals, renewals and
the SSC lease.
Other rents and leases should remain about the same as there are no projected
changes.
G. Other Revenue Enhancements. Revenues that can be charged to users to help
offset costs should be used when feasibly possible.
FY1993 Budget Policy
Page 2
Resolution No. 92-040
Attachment
.
.
.
The Council desires to consider other revenue enhancements that produce
revenues from users to offset costs of those services. The following revenue
enhancements should be considered in the FY93 budget:
1. Increase camp ground fees. Campground revenues will also increase
overall due to higher utilization and better collection efforts.
2. Establish and charge security alarm monitoring fees.
3. Contract out paid parking in the small boat harbor.
4. Non-resident fees and/or surcharges for some services such as parks and
recreation discount punch cards, etc.
5. Establish and charge for fire inspections.
H. Harbor Revenues. Harbor Revenues should be sufficient to cover operational
expenditures, debt service and needed capital outlay.
At a minimum -- rates should be set to cover operational expenditures, debt
service and needed capital outlay. Ideally revenues should also be sufficient to
fund depreciation which is how enterprise funds fund the capital projects.
The Small Boat Harbor Tariff was increased in FY 1990. There have also been new
harbor tariffs and adjustments for the SMIC operations. The 1991 adopted
syncrolift tariff is currently on hold. Unless the Council desires to fund
depreciation, there should not be any need for across the board increases,
although some areas may need some adjustments. Rates for the 250 ton travelift
operation are projected to increase slightly as was projected when the city
purchased the 250 ton travelift.
The Council wishes to establish and charge a boat ramp launch fee for the small
boat harbor.
Negotiations for the operation of the syncrolift are currently under way that could
significantly impact the harbor operations.
1. Electric Rates. Electric Revenues should be sufficient to cover operational
expenditures, debt service and needed capital outlay.
At a minimum -- rates should be set to cover operational expenditures, debt
service and needed capital outlay. Ideally revenues should also be sufficient to
fund depreciation which is how enterprise funds fund the capital projects.
The cost of power from Chugach Electric continues to climb. The city has not
raised rates since 1987 and has absorbed the higher costs through growth.
FY1993 Budget Policy
Page 3
Resolution No, 92-040
Attachment
.
.
.
However, the growth appears to have stabilized resulting in the consideration for
a general rate increase for FY 1993.
A temporary surcharge may be added to all electric rates for a period to cover the
extraordinary expenditures incurred during the winter of 1991/1992.
J. Water & Sewer Rates. Water & Sewer Rates should be sufficient to cover
operational expenditures, debt seroice and needed capital outlay.
At a minimum -- rates should be set to cover operational expenditures, debt
service and needed capital outlay. Ideally revenues should also be sufficient to
fund depreciation which is how enterprise funds fund the capital projects.
Prior water rate studies have suggested scheduled increases which have not
occurred. The Council will need to consider a water rate increase in order to
cover the minimum assumptions as stated above.
Sewer rates may need to be increased to cover additional capital outlay needed to
keep the sewer system functioning. Unless insurance and/or state funds are
provided for the Lowell Point treatment plant, the city may need to obtain
additional bonding to cover those repair costs. Rates would need to be increased
to cover the debt service.
K Establish a Land Bank. Establish a land bank that would receive all funds
from the sale of city property to be used in purchasing additional property needed
by the city to provide its seroices.
The city currently has property that could be sold. A land bank could be
established for those funds restricting the use of the funds for the purpose of
purchasing additional property for the city. The Council may wish to consider
selling some of its property that is currently leased out to help establish this fund.
The sale of leased property could impact the general fund revenues, unless the
interest earnings of the land bank were put in the general fund. The sale of
leased property may reduce some costs of operating such leased property.
2. Designated Fund Balance. Approximately $1.6 million of the General Fund's assets
shall remain unappropriated, but designated within the Unreseroed Fund Balance for
working capital, a contingency for losses not covered by insurance and loan reseroes for
Seward General Hospital.
FY1993 Budget Policy
Page 4
Resolution No, 92-040
Attachment
.
.
.
In governmental accounting, there is a distinction made between reserved and
unreserved fund balance. Reserved fund balance consists of portions of fund
balance that are either legally restricted to a specific future use (such as reserve for
debt service or an encumbrance for a particular project) or portions that are not
available for appropriation (such as a reserve for inventory or the non-current
portion of loans receivable).
Financial resources which the Council wants to tentatively designate for
contingencies or appropriations in future years are regarded as "Unreserved, But
Designated Fund Balance" in governmental accounting.
The unreserved, but designated fund balance for the city should be sufficient to
cover at least two months operating expenditures (preferably six months) and a
contingency amount estimated for losses not covered by insurance.
3. Operating Expenditures
A. Overall levels of General Fund operating expenditures and interfund transfers
shall be limited by the revenue projections so that previous years earnings (fund balance)
are not used to finance day-to-day operations.
B. Operating revenues are not expected to fully finance depreciation expense in
the Enterprise Funds because the City Council desires to mitigate user charge increases.
These policies have generally remained the same over the past years. Last year
the city did appropriate approximately $3,241 of the General Fund fund balance
to balance the budget in order to fund needed capital equipment and the motor
pool fund.
These policies are monitored by comparing operating revenues to operating
expenditures and interfund transfers. The comparison is made before the budget
is presented to the Council and again at the end of the fiscal year.
C. Interfund operating transfers are authorized from the General Fund to the
following:
i. Seward General Hospital Entetprise Fund. Operating transfers to the
Seward General Hospital Enterprise Fund shall equal one-third of the three
cent sales tax assessed by the city of Seward.
The Council may need to consider an increase in operating transfers should
the city need to bond a portion of the funds for the hospital remodel and
FYl993 Budget Policy
Page 5
Resolution No. 92-040
Attachment
.
.
.
expansion project. Those funds would most likely come from the General
Fund resulting in the need for additional revenues or reduction of other
expenditures.
ii. Grain Terminal Enterprise Fund. Operating transfers to the Grain
Terminal Enterprise Fund shall be limited to the amount needed to carry on
necessary expenditures (primarily storage expenses) of the Grain Terminal
until the asset is sold. The earnings will be transferred to the Capital
Acquisition Fund.
ut. Motor Pool Fund. Operating transfers to the Motor Pool Fund shall
be sufficient to purchase vehicles and mobile equipment authorized in the IT
1993 capital budget. The Motor Pool Fund was created in IT 1992 for the
purpose of purchasing vehicles and mobile equipment for city operations
which will lease the vehicles and mobile equipment from the motor pool fund
with the intent that the rental earnings will be available to replace vehicles
and/or mobile equipment.
iv. D.A.R.E. Fund. Operating transfers to the D.A.R.E. Fund shall be
sufficient to maintain the D.A.R.E. program as budgeted in the D.A.R.E. Fund
less any grants or donations received to help fund the D.A.R.E. program.
v. Capital Acquisition Fund. Operating transfers to the Capital
Acquisition Fund shall be sufficient to fund the IT 1993 Capital Budget items
approved for internal funding for the General Fund.
vi. Other. Operating transfers between the various funds may be made by
Council during the budget process or during the fiscal year provided the fund
providing the transfer has sufficient revenues and/or fund balance to cover the
transfer.
4. Debt
A. Debt seroice for the General Fund will be funded in an amount to meet
existing debt seroice on bonds for the Senior Center/Community Center, bonds for the street
& sidewalk improvements and existing capital leases. No new debt is anticipated for the
General Fund.
B. Debt seroice for the Enterprise Funds will be funded from Enterprise revenues
in an amount to meet existing debt seroice for each fund.
FY1993 Budget Policy
Page 6
Resolution No. 92-040
Attachment
.
.
.
The Council may need to consider bonding a portion of the funds needed for the
hospital remodeling and expansion project if state grant funds are approved.
5. Capital Outlays. Capital outlays for equipment and improvements in all funds shall
be "forward financed" and limited by the amount of savings held in fund balance or
retained earnings at the beginning of the fiscal year (net of designated reseroes), tax
increases and anticipated State and Federal grants for capital projects.
The amount expected to be available for the Council to appropriate for capital
outlays will not be known until after the state legislature adjourns in May. The
Council will be asked to update the city's three year capital plan as a separate
document. The first year of the plan will become our Capital Budget for land,
buildings, equipment and other improvements which have a minimum life of 5
years and a value greater than $20,000.
General Fund capital budget items will be funded by the newly established Capital
Acquisition Fund and/or the Motor Pool Fund. Enterprise Fund capital budget
items can be funded by the Capital Acquisition Fund, the Motor Pool Fund and/or
its own revenues or retained earnings. The size of the project and the financial
condition of each enterprise fund will help determine the method of funding.
All capital budget items will be approved separately by the Council before any
purchases or acquisitions are made since capital budget items exceed the $10,000
limit set for purchases to be made without Council approval.
The Council's priorities for State capital project grants are attached at the end of
this document.
Programmatic Policies
Programmatic policies are the goals for the next fiscal year regarding levels of service and
programs to be financed by the budget. These policies are formulated from lists of
projects and programs nominated by Council members and the administration. These
are the new initiatives desired in the budget which are favored by a clear majority of the
Council.
Operating Expenses:
1. Payroll. Currently the city has three separate units of employees. One is the
IBEW union for the electrical linemen. Another unit is the employees of Seward General
Hospital which is governed by the Hospital Board. All other employees are governed
under Title 3 of the Seward City Code. The current IBEW contract ends on June 30, 1992
FY1993 Budget Policy
Page 7
Resolution No, 92-040
Attachment
.
.
.
and a new contract will be negotiated this spring. The IBEW contract governs the rate
of pay, benefits and working rules for those employees in IBEW union. Title 3 of the
City Code governs the rate of pay, benefits, and working rules for all other city
employees. Any proposed changes will be governed by the city code, union contracts
or hospital board for the respective covered employees.
2. Social Security and Medicare. Employees of the City prior to July 1, 1986 are
exempt from the Social Security and Medicare programs; those hired after this date must
be covered by Medicare. As of July 1, 1991, all local government employees who are not
members of an approved retirement system must be covered by Social Security and
Medicare. The Social Security rate will be 12.4% of the first $53,400 of wages. The
Medicare rate will be 2.9% of the first $125,000. The tax rate is equally divided between
the employer and the employee (Le., 7.65% each on the first $53,400, then 1.45% each on
the amount over $53,400 up to $125,(00). Social Security and Medicare taxes will apply
to each of Seward's part-time, temporary and seasonal employees who are not covered
by PERS or the IBEW retirement plan.
3. Number of Personnel. No new full-time positions will be requested with the
exception of a part-time street department employee being converted to a full-time
employee. Reductions of part-time personnel could be realized through any program
reductions and/or service cutbacks dictated by revenue decreases.
4. Budget Cutbacks. If budget cutbacks are needed due to lower revenues or the
need to fund other programs, programs that do not effect the basic life safety services to
the public will be reviewed first. Recommendations for reductions or eliminations will
be done on a program basis rather than across the board cuts. Reduction in forces will
be considered only when those programs that are reduced or eliminated directly effect
personnel.
5. Parks and Recreation Programs. The Council desires to maintain the parks and
recreation programs, including free programs, teen center, community school and A VTEC
programs at the same level of funding as the current fiscal year. Certain parks and
recreation programs which have low participation will be reviewed and considered for
reduction or elimination.
6. Library Program. The Council desires to maintain the library programs at its
current level of services and funding.
The library budget has been increased to allow for additional hours of operation and to
purchase materials that are needed to update the library's circulation.
FY1993 Budget Policy
Page 8
Resolution No. 92-040
Attachment
7. Animal Control. The Council desires to maintain the animal control services at its
. current level of funding.
A part-time animal control position was added to the police department two years ago
and was later upgraded to a full-time position. Reduction or elimination of the program
could be considered by the Council.
8. Contributions. The Council desires to continue funding Seward non-profit
organizations, provided that the funds from the City are not the only source of funding
for the organization.
Currently the city contributes funds to the following organizations:
SIF A ..................... $2,500
Nordic Ski Club ............. 1,000
Chamber of Commerce . . . . . . . 30,000
Resurrection Bay
Historical Society .......... 5,000
Seward Senior Citizens . . . . . . . . 2,000
Seward Life Action
Council .................. 4.000
.
TOTAL. . . . . . . . . . . . . . . . .. $39,500
The City has received additional funding requests for FY93 from the Seward Polar Bear
Jumpoff Festival, Inc. ($3,500) and the Seward Mushers and Sled Handlers (request was
for help in grooming winter trails, etc., the amount has not yet been determined).
9. T.V. System. The Council desires to continue providing the community with the
Rural Alaska Television Network (RATNET) and WGN out of Chicago.
The city budgeted $4,000 to maintain the above TV systems for the current fiscal year.
The majority of the expenditures is for subscription and maintenance of the WGN
system. Other than the utilities the RA TNET system is maintained by the state. The city
does own the satellite dishes.
10. D.A.R.E. Program. The Council desires to maintain the current level of funding
for the DARE program. Efforts will be continued for financial support from the Kenai
Peninsula School District and other sources.
The city budgeted $14,643 for the DARE program this fiscal year. Of that amount,
$13,390 was budgeted in an officer's salary and benefits for the program. The Kenai
Peninsula Borough School District did agree to reimburse the city up to $7,850 for
.
Resolution No. 92-040
Attachment
FY1993 Budget Policy
Page 9
.
.
.
expenses related to the program for this fiscal year. Based upon that agreement the city
will not be funding the program at the budgeted level.
11. American Disabilities Act (ADA). The Council desires to budget within its Capital
Budget a program for funding improvements needed to meet the American Disabilities
Act (ADA).
The recently enacted ADA will require the city to expend capital improvement funds for
upgrading building facilities. To-date $1.05 million of renovations have been identified.
12. OSHA - Mandated Hepatitis B Vaccinations. The Council desires to fund Hepatitis
B vaccinations as regulated by OSHA.
The city will be required for certain personnel to provide Hepatitis B vaccinations. The
city is currently researching various options of providing the vaccinations in order to
keep the costs to a minimum.
Capital Projects:
Although much of the City's capital improvement program will be dependent upon state
appropriations, funding will be attempted for the following projects:
1. The fire department will need to replace a rescue vehicle destroyed by fire.
2. The police deparbnent is requesting two replacement patrol cars for the
current fiscal year. At least one replacement patrol car should be budgeted
each year in order to maintain sufficient patrol car capability.
3. Various departments will need new computers and computer equipment
upgrades.
4. Well house #1 needs to be rebuilt.
5. An extensive communications equipment package will be requested.
6. The library is in need of additional new furniture.
7. A replacement standby generator is recommended for the hospital.
8. The harbor will need a replacement pickup truck.
FYl993 Budget Policy
Page 10
Resolution No. 92-040
Attachment
.
.
.
9.
Two 3 MGW generators will be needed for emergency power generation.
10.
The city will be pursuing the development of a downtown park with
pedestrian amenities, landscaping, small stage or gazebo and public
restrooms. Land and equipment purchases will be necessary.
11. The city would like to stock emergency supplies (civil defense type of
supplies) to have on hand for emergencies such as natural disasters.
Attachments (3)
Budgeting Controls and Accounting Policies
General Fund Revenue Projections
Capital Project Grant Priorities
FY1993 Budget Policy
Page 11
Resolution No. 92-040
Attachment
.
.
.
BUDGET CONTROLS AND ACCOUNTING POLICIES
Formal budgetary integration is employed as a management control device during the year for all
funds under control of the City Council. Resources are allocated to and accounted for in
individual funds, based on the purpose for which these funds were created. The level of
budgetary control is established at the fund level. Expenditures may not legally exceed the fund
appropriations. The city manager may transfer amounts between departments within a fund or
between cost centers within a department's budget classification. Appropriations on annual
budgets lapse at year-end. Encumbrance accounting is maintained as another budgetary control
technique, but encumbered amounts lapse at year end. The objective of these budgetary controls
is to monitor compliance with spending limits embodied in the annual appropriated budget
approved by the Council. The Council may pass subsequent supplemental appropriations which
are added to the expenditure budget.
Each fund is considered a separate entity. The operations of each fund are accounted for with a
separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues
and expenditures. The various funds are grouped into broad fund categories and generic fund
types:
Governmental Funds. This category includes activities usually associated with a "typical" local
government's operations. All governmental funds are accounted for using a current fmancial
resources measurement focus. With this measurement focus, only current assets and current
liabilities generally are included on the balance sheet. Operating statements of these funds
represent increases (Le., revenues and other financing sources) and decreases (i.e., expenditures
and other fmancing uses) in net current assets.
1) The General Fund is the general operating fund of the City. It is used to account
for all financial resources except those required to be accounted for in another fund.
2) Special Revenue Funds are used to account for dedicated revenues derived from
such sources as state grants, specific city operations and other sources.
3) Capital Proiect Funds are used to account for financial resources to be used for
the acquisition or construction of major capital facilities (other than those financed by the
Proprietary Funds).
Proprietary Funds - Enterprise Funds. Enterprise Funds are used to account for operations that
are financed and operated in a manner similar to private business enterprises--where the intent of
the City is that the costs (expenses, including depreciation) of providing goods or services to the
general public on a continuing basis be financed or recovered primarily through user charges or
where the City has decided that periodic determination of revenue earned, expenses incurred
and/or net income is appropriate for capital maintenance, public policy, management control,
accountability or other purposes.
.
.
.
Seward has the following enterprise funds:
1) The Harbor Fund accounts for harbor and marine services to the public on
Resurrection Bay.
2) The Electric Fund accounts for the electrical services provided to the residents of
the City and other areas within the electric service area.
3) The Water and Sewer Fund accounts for the water and sewer services provided to
the residents of the City.
4) The Hospital Fund accounts for the hospital and health care services provided to
the public in the Seward area.
5) The Grain Terminal Fund accounts for the acquisition and operations of a grain
terminal acquired from the State of Alaska.
Internal Service Funds. Internal Service Funds are used to account for the fmancing on a cost-
reimbursement basis of goods or services provided by one department or agency to other
departments or agencies within the same government. The City of Seward has only one internal
service fund which was created in FY 1992.
1) The Motor Pool Fund accounts for the acquisition ofvehic1es and mobile
equipment which are then leased to the various departments of the City with the intent that the
lease revenues will be available in the future to replace the vehicles and mobile equipment that
were leased.
GENERAL FUND REVENUES
FY 1988
FY 1989
FY 1990
FY 1991
FY 1992 FY 1992
Y - T -0 Revised
FY 1993
GL Sub Account Name Actual Actual Actual Actual (6 Months) Budget Estimate
Property Taxes
4110 0010 Real Property $336,065 $283,199 $308,273 $292,544 $276,101 $281,079 $280,000
4110 0200 Personal Property 174,005 124,707 135,879 104,549 133,737 120,359 130,000
4110 0210 Vehicle Property Tax 3,607 11 ,992 12,570 7,647 18,000 15,000
4110 0300 Oil Property Tax 102,468 97,744
Total Property Taxes 510,070 411,513 456,144 409,663 519,953 517,182 425,000
4120 0100 Sales Tax 783,122 911,470 1,193,900 1,190,645 782,577 1,200,000 1,260,000
4190 0000 Tax Penalties 25,242 40,806 32,737 14,128 42,802 12,000 20,000
Total General Taxel 1,318,434 1,363,789 1,682,781 1 ,614,436 1 ,345,332 1,729,182 1,705,000
Licenses & Permits
4230 0100 Taxi Permits 730 1,255 510 456 280 500 500
4230 0200 Building Permits 46,956 99,063 39,911 26,160 7,590 35,000 15,000
4230 0300 Dog License 790 245 370 3,100 765 1,500 1,500
4230 0400 Auto License 23,356 31,146 34,614 37,394 19,802 35,000 37,000
4230 0500 Miscellaneous 850 350 2,515 2,085 600 500 1,000
Total Licenses & Permi 72,681 132,059 77,920 69,195 29,037 72,500 55,000
1
paymnt In Lieu Of Taxes
4330 0400 Harbor 98,054 92,871 105,753 126,488 84,644 172,587 170,000
4330 0500 Electric 332,346 346,21 0 405,302 427,854 207,948 433,091 420,000
4330 0700 Water 41,943 39,955 53,433 59,931 30,139 61,012 60,000
4330 0750 Sewer 45,204 39,602 44,407 47,154 23,031 49,685 46,000
4330 0900 Other 324
Total P.I.L.T 517,548 518,638 609,219 661,427 345,762 716,375 696,000
.
.
.
GENERAL FUND REVENUES
FY 1988
FY 1989
FY 1990
FY 1991
FY 1992
Y-T-D
FY 1992
Revised
FY 1993
GL Sub Account Name Actual Actual Actual Actual {6 Months} Budaet Estimate
State Shared Revenues
4350 0110 liquor Tax 22,761 19,050 19,250 18,000 20,000 18,000
4350 0120 Amusement Tax 240 1,764 2,440 1,244 1,000 1,000
4350 0130 Raw Fish Tax 166,778 270,699 207,732 283,900 210,000 200,000
4350 0140 Shared Revenue 184,288 181,420 187,363 232,290 246,862 230,000 222,176
4350 0150 Municipal Assistance 231,861 231,464 226,674 251,225 248,341 211 ,395
4420 0200 Jail Contract 241,000 235,000 260,420 260,000 195,000 238,848 260,000
Total Grants & Taxe~ 846,928 939,397 903,879 1,046,659 441,862 948,189 912,571
General Government
4410 0100 T.V. Admin. Fee 11 ,388 1,914 2,988 531
4410 0110 Copvina 3,024 3,573 53,740 53,508 16,599 36,000 33,000
4410 0130 Computer Fees 36,000 36,000
4410 0300 Zoning Fees 1,000 1,750 400 1,000
4410 0410 Project Manaaement 93,165 61,458 174,069 429,150 19,520
4410 0500 Admin, Harbor 51,493 47,202 70,644 151,917 75,259 150,518 150,518
4410 0510 Admin, Electric 165,412 151,628 279,194 392,670 202,422 404,843 404,843
4410 0520 Admin, Water 56,301 51,610 56,301 130,890 67,474 134,948 134,948
4410 0530 Admin, Sewer 56,301 51,609 56,300 90,616 46,713 93,425 93,425
4410 0540 Admin, SMIC 12,721 10,068 5,190 10,380 10,380
4410 0550 Admin, HosPital 62,394 124,788 124,788
4410 0560 Admin, Jail 42,855 85,711 85,711
4410 0900 Misc Admin Revenue 18,010 20,644 1,614 1,552
4410 0600 Assessment Principal 26,737 17,735 194,046 15,634 31,340 25,000
4410 0610 Assessment Interest 75,558 33,761 17,734 36,500 10,582 21,120 20,000
Total General Gov' 567,651 487,886 743,440 1 ,489,896 546,674 1,113,593 1,082,613
.
.
.
GENERAL FUND REVENUES
FY 1988
FY 1989
FY 1990
FY 1991
FY 1992
Y-T-D
FY 1992
Revised
FY 1993
GL Sub Account Name Actual Actual Actual Actual (6 Months) Budaet Estimate
Public Safety
4420 0110 Doa Pound Revenue 2,862 339 1,893 7,728 2,407 8,500 4,800
4420 0150 Misc Police Grants 41,634 41,634 53,634 46,010 44,885 44,885 44,885
4420 0160 Misc Fire Dept Grants 1,200 2,692 5,000
4420 0250 Misc. Jail Revenue 465 307 500 500
4420 0300 Arr Surveillance 12,000 12,000 18,750 24,000 15,000 24,000
Total Public Safe!) 57,696 56,665 74,277 83,203 62,599 77 ,885 50,185
Public Works
4430 0100 Street Dept. Work Order 29,561 39,637 5,367 (559) 8,295 12,500 12,500
4430 0350 Street Equipment Renta 436 3,314 7,061 2,273 86 2,500 2,500
4430 0150 Shop Work Orders 49,953 38,835 2,754 8,997 3,255 25,000 12,500
Total Public Work~ 79,950 81,786 15,182 10,711 11,636 40,000 27,500
Parks & Recreation Revenues
4470 0100 Fees & Contributions 49,641 60,375 58,069 62,043 35,290 74,000 74,000
4470 0120 Camping Fees 15,612 33,289 64,340 72,804 88,397 79,500 100,000
4470 0130 Miscellaneous Grants 25,000 12,661 10,200 7,000 7,000 7,000 7,000
4470 0140 Ice Cream Theater 2,314 7,200
4470 0150 Misc. P & R Revenue 549 1,000 1,000
Total Rec Revenue~ 90,253 106,325 132,609 144,710 130,687 168,700 182,000
Librarv Revenues
4490 0100 Service Revenue 4,067 4,458 2,647 4,500 5,000
4490 0110 Coovina Revenue 1,164 2,162 563 1,500 1,200
4490 0120 Gifts and Grants 391 450 500
Total Library Revenues 0 5,622 7,070 3,210 6,500 6,200
4510 0000 Total Fines & Bail! 14,465 26,729 15,539 13,058 11,547 15,000 20,000
.
.
.
GENERAL FUND REVENUES
FY 1988
FY 1989
FY 1990
FY 1991
FY 1992
Y-T-D
FY 1992
Revised FY 1993
GL Sub Account Name Actual Actual Actual Actual C6 Months) Budget Estimate
Interest Earned
4610 0010 Investments 160,041 276,336 310,170 394,316 121,790 178,500 120,000
4610 0120 Utltv Penalties & Int 20,733 18,507 20,264 16,277 8,598 16,000 16,000
Total Interest Earnefj 180,774 294,843 330,434 410,593 130,388 194,500 136,000
Rents & Leases
4620 0100 Land Rent & Lease 180,267 238,562 322,046 341,062 151,085 330,000 330,000
4620 0150 Jail Vehicle Rent 2,474 2,474 1,200 2,400 2,400
4620 0160 Jail Facility Rent 6,000 6,000 6,000 3,000 6,000 6,000
4620 0200 Municipal Blda Rent 42,907 40,384 44,814 64,912 54,769 44,464 45,000
4620 0300 Harbor Building Rent 36,000 36,000 36,000 36,000 18,000 36,000 36,000
4620 0400 Harbor Land Lease 33,754 33,754 10,209 50,084 21,268 50,400 50,400
Total Rents & Royalties 301,402 348,700 421,543 498,058 249,322 469,264 469,800
Sale of Fixed Assets
4640 0100 Equipment 20,770 16,145 13,338 5,537 5,000 5,000
4640 0200 Land 5,000 19,225
Total Sale of Asset! 20,770 21,145 13,338 5,537 19,225 5,000 5,000
.
.
.
GENERAL FUND REVENUES
FY 1988
FY 1989
FY 1990
FY 1991
FY 1992 FY 1992
Y-T-D Revised
FY 1993
GL Sub Account Name Actual Actual Actual Actual (6 Months) Budaet Estimate
Other Misc Revenue
4690 0100 Garbaoe Contract 22,298 23,686 30,136 29,608 15,873 30,000 30,000
4690 0200 SVAC Maintenance Fee~ 3,969 2,400 2,400
4690 0400 Gravel Sales 27,225 13,880
4680 0900 Special Projects 535 70,000 39,000
4690 0500 City Clerk Fees 500 704 5,612 2,875 1,028 1,000 1,500
4690 0600 Call. of Doubtful Accts 4,036 3,083 2,428
4690 0900 Misc Service Revenue (60) (7,465) 10,966 2,042 97
4690 0910 Vendino Machine Reven 125
Library Contribution 499,249
4,880 0430 Work Orders 1,065
Total Other Misc Reven 23,397 516,174 147,975 95,522 19,426 33,400 33,900
Total Genl Fund Reven $4,091,949 $4,894,136 $5,173,758 $6,150,075 $3,346,707 $5,590,088 $5,381,769
.
.
.
Sponsored by: Schaefermeyer
.
CITY OF SEWARD, ALASKA
RESOLUTION NO. 92-026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SEWARD, ALASKA, ADOPTING THE CAPITAL IMPROVEMENT
PROJECTS PRIORITY LIST FOR THE 1992 LEGISLATIVE SESSION
WHEREAS, on February 6,1992, the City Council met in a work session to discuss,
receive testimony and set capital project priorities for the 1992 State Legislative session;
and
WHEREAS, it was determined that replacement of the Seward General Hospital
facility remained the City's top legislative priority of all projects proposed for legislative
funding; and
WHEREAS, it was determined that the second priority was construction of a new
dock because the 4th Avenue Dock is unsafe for unattended moorage and requires
extensive rehabilitation, the UAF-IMS Dock is not suitable for mooring their new research
vessel, and there is not a safe loading point for day cruisers in the Small Boat Harbor or
an accessible passenger dock for visiting passenger liners; and
.
WHEREAS, it was determined that the third priority project should be to construct
certain improvements to the City's facilities in order to make them more accessible to
disabled persons and to comply with the 1991 Federal Americans with Disabilities Act
(ADA); and
WHEREAS, the existing electrical float service in the Small Boat Harbor presents
a threat to life and property and is inadequate to meet current demands; and
WHEREAS, the City will be required to fund the local share of several U.S. Army
Corps of Engineers Feasibility Studies for flood control and harbor expansion, and the
cost must be paid in 1992; and
WHEREAS, Federal and State regulatory agencies have demanded that the City
restore the wastewater treatment facility to service, and such demands may be enforced
by federal and state courts; and
WHEREAS, the City desires to seek funding for the development of the proposed
Alaska Sea Life Center to provide a facility for research and rehabilitation of marine
wildlife which would increase public awareness and educational opportunities for
. residents and visitors to the City; and
.
.
.
CITY OF SEWARD, ALASKA
RESOLUTION NO. 92-026
AlTEST:
APPROVED AS TO FORM:
Perkins Coie, Attorneys for the city of
Seward, Alaska
.Q~... ,...-....,., ~~
Patricia Jones
Acting City Oerk
7~ Ir/tbw-
Fred B. Arvidson
City Attorney
(City Seal)
.
.
.
ATTACHMENT TO RESOLUTION NO. q :l-o :) V.
The following is a list of the highest priority Capital Improvement Projects proposed for funding
by the 1992 State Legislature. The City Council of Seward, Alaska found that the improvements
included in the projects to be urgently required and essential for the Life Safety and Health,
Economical Development and Community Development of the Community.
Priority 1
Priority 2
Priority 3
Seward General Hospital
New Dock
Accessibility for Disabled
Replace Harbor Float & Electrical
Miscellaneous Projects
Park Improvements & Harbor Restrooms
COE Feasibility Study
Flood Control Work
Restore Wastewater Treatment Lagoon
Replace Standby Generators
Alaska Sealife Center
Emergency Communication Center
SMIC North Dock Extension
Jap Creek Truck Road
$ 6,421,234
9,000,000
1,050,000
9,300,000
105,000
480,000
360,000
1,200,000
1,000,000
40,000,000
190,000
7,300,000
660,000