HomeMy WebLinkAboutRes2019-021 Sponsored by: Bridges
CITY OF SEWARD,ALASKA
RESOLUTION 2019-021
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AMENDING THE 2019 BUDGET TO REFLECT MID-CYCLE
BUDGET ADJUSTMENTS,AND APPROPRIATING FUNDS
WHEREAS, the 2018/2019 Biennial Budget was passed November 27, 2017 reflecting
the budget period from January 1,2018 through December 31,2019;and
WHEREAS, budget adjustments are made at various points during the year and these
additional mid-cycle budget amendments reflect updated information, such as adjustments to
sales and bed tax due to higher economic activity, adjustments to property tax revenues due to
higher property values, and the transfer of additional sales tax revenue to the Healthcare Fund;
and
WHEREAS, previous Council-approved 2018 budget adjustments authorized the
elimination of one full-time Custodian position and the addition of one full-time
Operator/Mechanic position in the General Fund. This resolution continues these adjustments
and additionally authorizes the restoration of one full-time Shop Foreman position in the General
Fund removed during the 2018/2019 budget process, with specific budgeted line item changes
reflected on the schedule attached hereto.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF SEWARD,ALASKA that:
Section 1. The General Fund 2019 Budget is hereby amended, and funds are hereby
appropriated, according to the specific line item adjustments included on the attached Schedule
C, as follows: 1) Revenues are adjusted for a net increase of$587,260; 2) Various expenditures
are adjusted for a net increase of$412,790; and 3)Transfers-in are increased by $127,567.
Section 2. The 2019 Budget is amended to account for adjustments to General Fund
transfers, as follows: 1) General Fund transfers-out to the Healthcare Fund are increased by
$75,000 representing one-quarter of additional sales tax revenues; 2) The SMIC Enterprise Fund
transfers-out to the General Fund are increased by $202,567 reflecting an unbudgeted surplus of
cash in the SMIC Fund resulting from increased economic activity at SMIC including power
sales,Travelift fees and the shifting of grant eligible expenses to a grant fund.
Section 3. Enterprise Fund budgets are adjusted to reflect allocated costs related to
increased health insurance premiums, wage study costs and banking fees, included on the
attached Schedule C, as follows: 1) The Harbor Enterprise Fund expenses are increased by
$49,141; 2) the Electric Enterprise Fund expenses are increased by $48,888; 3) the Water
Enterprise Fund expenses are increased by $15,703; and 4) the Wastewater Enterprise Fund
expenses are increased by$13,451.
CITY OF SEWARD, ALASKA
RESOLUTION 2019-021
Section 4. The City Council hereby approves the elimination of one full-time custodian
position from the municipal buildings department, the addition of one full-time
operator/mechanic position to the Public Works department and the restoration of one full-time
shop foreman position to the Public Works department, all within the General Fund, with the
2019 budget impacts reflected on the attached Schedule C.
Section 5. This resolution shall take effect immediately upon its adoption.
PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this
25th day of February, 2019.
THE CITY OF SEWARD, ALASKA
David Squires, Mayor
AYES: Towsley, McClure, Osenga, Seese, Squires
NOES: Lane
ABSENT: Horn
ABSTAIN: None
ATTEST:
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Brenda J. Ballo TMMC
City Clerk
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136
INTENT:
The intent of this resolution is to amend the 2019 Budget as described in the narrative above, to
fund one mechanic/operator position and to restore one shop foreman position, all within the
General Fund, plus appropriate funds as listed on the attachments.
CONSISTENCY CHECKLIST: Yes No NIA
I. Comprehensive Plan (document source here):
2. Strategic Plan (document source here):
3. Other (list):.Resolution 2017-057 X
FISCAL NOTE:
This action results in an anticipated increase in General Fund fund balance for 2019, of $34,332.
This is an improvement over the initial approved budget ( anticipated deficit spending of $48,012)
and the amended budget through February 5, 2019 (anticipated deficit spending of$267,705).
Approved by Finance Department: ,!Jt,,,:d:z;;;:)...fJ,t�
ATTORNEY REVIEW: Yes No X
RECOMMENDATION:
Seward City Council approve Resolution 2019-021 to approve the 2019 Mid-Cycle Budget
Adjustments in substantial form as attached hereto.
137
REVENUE CHANGES:
Amount Account Name Account Number Description Amount Account Name Account Number Description
300,000$ Sales Tax 01000-0000-4000 Sales tax revenue (9,840) ASLC Contra PILT 01000-0000-4031 ASLC Contra PILT
50,000 Real Property Tax 01000-0000-4010 Real property tax revenue (10,000) Building Permits 01000-0000-4100 Building permit fee revenue
20,000 Personal Property Tax 01000-0000-4000 Personal property tax revenue (5,000) DMV Drivers Licenses 01000-0000-4102 Drivers License revenue
15,000 Hotel/Motel Room Tax 01000-0000-4020 Bed tax revenue (4,000) Punchcard fees 01000-0000-4341 Punchcard fee revenue
5,000 DMV Motor Vehicles 01000-0000-4103 Motor Vehicle license revenue (6,000) Work orders 01000-0000-4354 Work orders
3,000 Business Licenses 01000-0000-4105 Business license revenue (3,900) Rents & Leases 01000-0000-4380 Food pantry rent
130,000 Raw fish tax 01000-0000-4206 Raw fish tax revenue
3,000 Shower fees 01000-0000-4347 Shower revenue (38,740.00)$
40,000 Camping Fees 01000-0000-4350 Camping fees
40,000 Investment interest 01000-0000-4500 Investment earnings
20,000 City Hall Rent 01000-0000-4383 State rent of City Hall at 17.5%
626,000$
626,000.00$ Revenue Increases
(38,740.00) Revenue Decreases
587,260.00$ Net Increase in Revenues
EXPENDITURE CHANGES:
Amount Department Account Name Description Amount Department Account Name Description
210,309$ Public Works Personnel Add Oper/Mechanic & Shop Foreman 88,958.00$ Custodian Personnel Costs Various
5,000.00 City Clerk Personnel Summer intern 30,000.00 General Services PERS DC Forfeitures PERS DC Forfeitures
192,289.00 Various Health Insurance Rate Increase
15,600.00 General Services Fees Banking/credit card fees 118,958.00$
20,000.00 City Clerk Contracted Services Website
25,000.00 General Services Engineering New general purpose engineering
17,750.00 General Services Other Services Wage study
24,900.00 Police Education & Training Police recruits training
7,900.00 Contributions Contributions Increase to Sr. Center
3,000.00 City Clerk Elections Upcoming Special Election
10,000.00 Mayor & Council Equipment Council Chambers sound system
531,748.00$
531,748.00$ Expenditure Increases
(118,958.00) Expenditure Decreases
412,790.00$ Net Increase in Expenditures
TRANSFER CHANGES:
From General Fund:To Fund:
Amount Fund Account Name Account Number Amount Fund Account Name Account Number
(102,567) General Fund Reduce T/F-Out 01000-0000-3710-12000 (102,567) SMIC Fund (2019)Reduce Transfers-In 12000-0000-3700-01000
(100,000) General Fund Reduce T/F-Out 01000-0000-3710-12000 (100,000) SMIC Fund (2018)Reduce Transfers-In 12000-0000-3700-01000
75,000 General Fund Transfers-Out 01000-0000-3710-19100 75,000 Healthcare Fund Transfers-In 19100-0000-3700-01000
(127,567.00)$ General Fund Transfers-Out (127,567.00)$
127,567.00$ Total Reduction in Transfers-Out of General Fund
2019 Proposed Mid-Cycle Budget Adjustments
City of Seward - General Fund
Revenue Decreases:Revenue Increases:
Schedule "A"
Expenditure Increases:Expenditure Decreases:
138
SUMMARY OF MID-CYCLE PROPOSED CHANGES:
587,260$ Net Increase in Revenues
412,790 Net Increase in Expenditures
(127,567) Reduction in Transfers-Out
302,037$ Estimated Increase (Decrease) in Fund Balance
SUMMARY OF 2019 FUND BALANCE (based on budget):
Original Amended Proposed Projected
2019 2019 2019 2019 2019
Budget Budget Mid-Cycle Mid-Cycle Final Budget
(adopted 11/27/2017)(thru 2/05/2019)Changes Changes
Revenue 10,886,549$ 10,886,549$ 587,260$ 11,473,809$
(-) Expenditures 11,660,454 11,880,128 412,790 12,292,918
(+) Transfers-In 2,104,941 2,104,941 - 2,104,941
(-) Transfers-Out 1,379,067 1,379,067 (127,567) 1,251,500
Budgeted Beginning Fund Balance *7,566,128 7,499,209 7,499,209
Change in Fund Balance (48,031) (267,705) 302,037 302,037 34,332
Budgeted Ending Fund Balance 7,518,097$ 7,231,504$ 7,533,541$
* Updated to reflect CAFR 12/31/17 balance and 2018 Mid-Cycle Budget Adjustments
City of Seward - General Fund
2019 Proposed Mid-Cycle Budget Adjustments
Schedule "B"
139
Account Account Name DR CR
General Fund
01000-0000-4000 Sales Tax 300,000.00
01000-0000-4010 Real Property Tax 50,000
01000-0000-4000 Personal Property Tax 20,000
01000-0000-4020 Hotel/Motel Room Tax 15,000
01000-0000-4103 DMV Motor Vehicles 5,000
01000-0000-4105 Business Licenses 3,000
01000-0000-4206 Raw fish tax 130,000
01000-0000-4347 Shower fees 3,000
01000-0000-4350 Camping Fees 40,000
01000-0000-4500 Investment interest 40,000
01000-0000-4383 Municipal Building Rent 20,000
01000-0000-4031 ASLC Contra PILT 9,840
01000-0000-4100 Building Permits 10,000
01000-0000-4102 DMV Drivers Licenses 5,000
01000-0000-4341 Punchcard fees 4,000
01000-0000-4354 Work orders 6,000
01000-0000-4380 Rents & Leases 3,900
01000-1350-6000 Salaries 39,057
01000-1350-6102 Workers' Comp 4,956
01000-1350-6200 Annual Leave 3,092
01000-1350-6201 Retirement 8,933
01000-1350-6202 Health Insurance 32,331
01000-1350-6100 Medicare 589
01000-1180-6209 Contra-PERS forfeitures 30,000
01000-1113-6000 Salaries 5,000
01000-1310-6000 Salaries 47,000
01000-1310-6102 Workers' Comp 7,190
01000-1310-6200 Annual Leave 5,653
01000-1310-6201 Retirement 11,115
01000-1310-6202 Health Insurance 33,012
01000-1310-6100 Medicare 720
01000-1312-6000 Salaries 50,000
01000-1312-6102 Workers' Comp 7,000
01000-1312-6200 Annual Leave 4,000
01000-1312-6201 Retirement 10,887
01000-1312-6202 Health Insurance 33,012
01000-1312-6100 Medicare 720
01000-XXXX-6202 Health Insurance 192,289
01000-1180-7003 Bank & Credit Card Fees 15,600
City of Seward
Mid-Cycle 2019 Budget Adjustments
Schedule "C"
140
01000-1113-7009 Contracted Services 20,000
01000-1180-7010 Engineering 25,000
01000-1180-7012 Other Services 17,750
01000-1210-7303 Education & Training 24,900
01000-1182-7802 Contributions 7,900
01000-1113-7804 Elections 3,000
01000-1110-8103 Equipment 10,000
01000-0000-3710-19100 Transfers-Out 75,000
19100-0000-3700-01000 Transfers-In 75,000
01000-0000-3710-12000 Transfers-In 202,567
12000-0000-3700-01000 Transfers-Out 202,567
Harbor Enterprise Fund
11000-2000-6202 Health Insurance 28,181
11000-2000-7003 Bank and Credit Card Fees 17,460
11000-2000-7012 Other Services 3,500
Electric Enterprise Fund
15000-3000-6202 Health Insurance 13,128
15000-3000-7003 Bank and Credit Card Fees 32,760
15000-3000-7012 Other Services 3,000
Water Enterprise Fund
17000-4000-6202 Health Insurance 10,503
17000-4000-7003 Bank and Credit Card Fees 4,950
17000-4000-7012 Other Services 250
Wastewater Enterprise Fund
18000-4500-6202 Health Insurance 7,221
18000-4500-7003 Bank and Credit Card Fees 5,730
18000-4500-7012 Other Services 500
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