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HomeMy WebLinkAbout1998-01-19 Council Packet - Work SessionKenai City Council Work Session January 19, 1998 Equipment Replacement Fund KENAI CITY COUNCIL WORK SESSION MONDAY, JANUARY 19, 1998 KENAI CITY COUNCIL CHAMBERS 6:30 P.M. Attached is the following information: le 1 / 15/98 RAR memorandum e Budget Projection - General Fund e Ordinance No. 1770-98, Establishing an Equipment Replacement Fund. e Ordinance No. 1771-98, Appropriating $1,500,000 in the General Fund to be Transferred to the Equipment Replacement Fund. o 12/30/97 RAR memorandum regarding Building Maintenance Schedule. CITY OF KENA! 210 FIDALGO AVE., SUITE 200 KENAI, ALASKA 99611-7794 TELEPHONE 907-283-7535 FAX 907-283-3014 ~ 1992 M emoratnClllm Date' To' From: January 15, 1998 Mayor and City Council Richard A. Ross, City Manager Work Session - January 19, 1998 At the Work Session on January 19, 1998 the Administration is requesting that the Council address the following subjects: , Finance Director Semmens will give an update on the projected revenues and expenditures in the current FY98 budget. , The Equipment Replacement Fund Ordinance up for Council consideration on January 21, 1998 will be reviewed. This will include discussion of the fund, its operation and fiscal impacts, as well as any questions on the schedule itself. , The building maintenance schedule will be reviewed and Council input received. . We need to identify the site(s) for the Challenger Learning Center. The narrowing of site possibilities' is necessary prior to development of an RFP. At this time we should consider the location of the future public health facility also. RAR/kh TOTAL ASSESSED VALUE MILL RATE REVENUE Property Tax- Sales Tax Actual FY 94-95 BUDGET PROJECTION -GENERAL FUND Original Actual Actual Budget FY 95-96 FY 96-97 FY 97-98 Budget at 12/31/97 Projection FY 97-98 308,891,000 310,704,620 320,197,601 328,300,000 328,300,000 327,643,000 3.50 3.50 3.50. 3.50 3.50 3.50 1,152,887 1,167,151 1,162,~833 1,205,950 1,205,950 1,200,000 3,306,262 3,350,333 3,360,713 3,400,000 3,400,000 3,400,000 State Revenue: Revenue Sharing 659,511 623,854 201,103 192,100 192,100 188,880 Safe Communitiesand Muni. Asst. 364,616 342,700 342,700 341,800 Fish Tax 178,646 98,736 167,845 162,500 162,500 162,500 Other 89,030 83,527 83,541 54,500 66,687 78,340 Total State Revenue 927,187 806,117 817,105 751,800 763,987 ~771,520 Other Revenue: Hotel Motel Tax 82,839 107,914 .... Licenses and Permits 45,054 57,638 34,435 37,400 37,400 40,000 Ambulance Fees 94,493 82,585 80,000 80,000 90,000 Interest 699,799 762,663 810,720 775,000 775,000 735,000 Other 371,572 380,943 260,577 279,300 281,537 274,500 Total Other Revenue 1,199,264 1,403,651 1,188,317 1,171,700 1,173,937 1,139,500 Total Revenue 6,585,600 6,727,252 6,528,968 6,529,450 6,543,874 6,511,020 Transfers From Other Funds Charges to other funds 298,000 709,000 719,006 835,000 835,000 835,000 Capital Projects 994 Enterprise 65,338 44,372 36,435 7,764 7,764 7,764 Trust Fund 70,288 69,328 41,591 28,000 28,000 28,000 Total Transfers 434,620 822,700 797,032 870,764 870,764 870,764 TOTAL REVENUES AND TRANSFER,?.c 7,020,220 7,549,952 7,326,000 7,400,214 7,414,638 7,381,784 EXPENDITURES/APPROPRIATIONS General Government 1,788,920 1,878,549 1,569,854 1,815,412 1,859,834 1,692,449 Public Safety 3,099,719 3,099,077 3,260,762 3,334,150 3,362,822 3,228,309 Public Works 1,336,847 1,745,986 1,420,506 1,633,328 1,812,104 1,649,015 Parks, Rec. & Cultural 856,815 975,550 1,057,857 996,149 1,026,235 944,136 Total Expenditures 7,082,301 7,699,162 7,308,979 7,779,039 8,060,995 7,513,909 Appmp. of Fund Balance Beginning Fund Balance Fund Balance Adjustment Transfer to Equip. Fund Residual Equity Transfer (62,081) (149,210) 17,021 (378,825) (646,357) (132,125) 10,414,744 11,208,163 11,058,953 10,640,750 11,075,974 11,075,974 767,500 88,000 15,233 15,233 (1,500,000) 15,233 8,054,689 8,129,643 7,277,15~8 7,444,850 6,980,539 Unres. Undesignated Fund Balance 7,640,612 ,, , Ending Fund Balance 11,208,163 11,058,953 11,075,974 10,277,158 10,444,850 9,459,082 Encumbrances (142,036) (200,413) (267,531) (200,000) (200,000) (225,000) Reserves and Designations (3,425,515) (2,803,851) (2,678,800) (3,000,000) (3,000,000) (2,253,543) CITY OF KENAI Suggested by: Administration ORDINANCE NO. 1770-98 AN ORDINANCE OF THE COUNCIL OF THE CITY ESTABLISHING AN EQUIPMENT REPLACEMENT FUND. OF KENAI, ALASKA WHEREAS, the City owns a fleet of heavy equipment; and WHEREAS, the City administration keeps a schedule of replacement dates for each piece of equipment; and WHEREAS, an Equipment Replacement Fund would provide the financing mechanism for such replacements; and WHEREAS, the Equipment Replacement Fund would eliminate large spikes in the General Fund budget; and WHEREAS, the capitalization of the Equipment Replacement Fund will come from General Fund reserve for equipment replacement and from other appropriations. NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Kenai, Alaska that KMC 7.25.110 is enacted as follows: (1) A fund entitled Equipment Replacement Fund is hereby created. The fund shall be an internal service fund as defined by generally accepted accounting principles. The purpose of the fund is to provide financing for heavy equipment which is anticipated to cost in excess of $50,000 and which would otherwise be financed by the General Fund. (2) The Equipment Replacement Fund is not required to have an annual budget; however, any cash outlay for equipment purchases from the Equipment Replacement Fund shall be approved by resolution of the City Council. (3) The Equipment Replacement Fund shall be allocated interest earnings on all cash balances in the fund. Proceeds from the sale of surplus heavy equipment will be deposited in the Equipment Replacement Fund if the fund will be financing the replacement of the equipment, or i~ the equipment was purchased with fund assets. Any transfer of Equipment Replacement Fund assets to another fund shall be accomplished by ordinance. Ordinance No. 1770-98 Page 2 of 2 (4) The City Manager will maintain a schedule of all equipment owned by the Equipment Replacement Fund and shall make recommendations to the City Council when equipment is to be purchased by the fund. PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, the January, 1998. day of John J. Williams, Mayor ATTEST: Carol L. Freas, City Clerk Approved by Finance' Introduced: Adopted: Effective: January 7, 1998 January 21, 1998 February 21, 1998 December 22, 1997 (sp) Purchases Dept. YEAR DESCRIPTION ' . Rep. Year Rep:' Cost Fire 1971 SEAGRAVES ENGINE 1998 285,000 Streets 1993 ELGIN SWEEPER (FROM AIRPORT) ' 1998 . 50,000 1998 Total 335,000 Fire 1980 '~~:~.'; '~:": 4WD~~~' .............. ;-~'~ .... ~";~'~'~'~'~','~, ,~~'~?~ ........ ~::~ 2002 85,000 Struts' 1972 CAT ~ C RUBBER TIRE LOADER 2002 260,000 ' ' ~~;~! 2002 119,000 , , , 2~2 Toal ~,~0 Struts 1981 ' GMC 10- 12 YARD DUMP TRucK ' , '2003 121,~0 .... 2~3 Total 121,000 , :_~.~~.:....~..,:~. " 20~ 105,000 Fire 1988 .. Struts' ' 1982 GMC SANDER 20~ 120,000 , , ,, , Streets 1983 FORD F~TBED 20~ 60,000 , , , , 2~ Total 285,000 Str~{s' 1983 ' ATHEY MOBILE SWEEPER ' 2005 100,000 , , ,i , Struts' ' 1978' CAT 14G MOTOR G~DER W~ING 2005~ ~0,000 Str~ 1983 BUCKET TRUCK 2005~, 60,000 , , , , .... 2~5 Total 380~000, Struts 19~ ",~.ER SN~~ ~'~:~; 20~ 110,000 ' 2~ To~l 110,000 Struts 1987 CAT IT-28 LOADE~INTEG~L TOOL CARRIER 2~7 140,000 ' ' ' 2~7 To~l 140,000 Fire ' 1983 SPARTAN' pUMPER ' 2009 262,500 Struts 1991 WHITEGMC SANDER 2009 190,000 , , , , , ~ To~I 452,500 Struts 1988 CAT ~C RUBBER TIRE'LOADER 2010 3~,000 , , , ,, ,, ~10 To~I 300,000 , Fire 1997 FREIGHTLINER AMBU~NCE 2013 127,500 Streets 1988 CAT 120G MOTOR G~DER W~ING, pLOW 2013 290,000 , , 2013 To~I 417,5~ Struts 1993 CAT 14~ MOTOR G~DER W~ING & V-PLOW 2018~ 325,000 Struts 1993 ELGIN SWEEPER 2018 215,000 ' ' 2o~8 T°a~ ~0,000 , Fire 1995 ENGINE 3 2021 375,,000 Streets 19~ CAT 160H MOTOR G~DER W~ING & V-PLOW 2021 ~,000 2~1 Total 721,000 , ,, Fire 1993 HURRICANE AERIAL' , . 2024 562,500, 2024 Total 562,500 Grand Total 4,828,500 Fire Dept. equipment figures assume 25% grant funding. Equipment highlighted above is scheduled to be replaced twice during this period of time. The cash flow schedule reflects the additional cost of these replacements in 2016, 2020, & 2024. LLI LL! -!- 0 0 o o o 00 o I~ o c~0 o ~o o o~ ~ ~o o~o o c~ o 8 0~ o c~ o ~o o oonm z_ m CITY OF KENA! 210 FIDALGO AVE., SUITE 200 KENAI, ALASKA 99611-7794 TELEPHONE 907-283-7535 FAX 907-283-3014 ~ 1992 MEMORANDUM TO: FROM' City of Kenai Mayor and Council Larry Semmens, Finance Director THRU' Rick Ross, City Manager DATE' December 31, 1997 SUBJ' Equipment Replacement Fund Ordinances 1770-98 and 1771-98 establish and capitalize the equipment replacement fund. The purpose of the fund is to provide financing for replacement of General Fund equipment expected to cost in excess of $50,000. Currently there are 23 pieces of equipment that meet this criteria. One of the benefits of this approach to financing equipment is that the General Fund will not have large variations in expenditures due to equipment purchases. The up front capitalization of the fund will reduce fund balance in the General Fund this year, but in future years there will not be large expenditures in the General Fund for equipment. The plan is to have the General Fund make payments to the Equipment Replacement Fund over the expected life of the new equipment purchased. These payments, along with interest earnings and proceeds of surplus equipment sales, will provide financing for replacement equipment when the time comes. The estimates of replacement cost were derived by applying a 3% inflation rate to current costs of equipment. The interest rate used is 5.25%. The schedule titled 'Purchases' provides the anticipated year that individual equipment items will be replaced and the estimated cost of replacement. For fire emergency apparatus we are expecting that 25% of the cost will come from grants. Therefore, the numbers on the schedule are the cost to the fund, which is 75% of total cost. Equipment Replacement Fund Memorandum, page 2 The Cash Flow Schedule provides the details of cash in and out over the next 26 years. The cash out is for purchases of equipment and the cash in is from payments, surplus sales and interest. The schedule indicates that there will be a modest cash balance in the year 2024 which is at the end of the first round of equipment replacement. The actual cash balance at that time will depend on a number of variables. I believe the fund will be adequately capitalized throughout the period. As long as payments are made according to the plan, the fund will likely have sufficient resources available to finance equipment purchases for a much longer period. This fund will be an internal service fund which is accounted for like a business. Therefore the only expense that will be recorded in the fund is depreciation expense. This fact makes it unnecessary to adopt an annual budget. Control over equipment purchases will be maintained by the requirement to pass a council resolution for all purchases. Please feel free to call me if you have any questions on the equipment replacement fund. CITY OF KENAI Suggested by: Administration ORDINANCE NO. 1771-98 AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA APPROPRIATING $1,500,000 IN THE GENERAL FUND TO BE TRANSFER~D TO THE EQUIPMENT REPLACEMENT FUND. WHEREAS, the City owns a fleet of heavy equipment; and WHEREAS, the City administration keeps a schedule of replacement dates for each piece of equipment; and WHEREAS, an Equipment Replacement Fund has been created to provide the financing mechanism for such replacements; and WHEREAS, the $1,500,000 for capitalization of the Equipment Replacement Fund is available in the General Fund reserve for equipment replacement and in unreserved undesignated fund balance. NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Kenai, Alaska as follows: Section 1: The $568,686 balance of the General Fund reserve for equipment replacement is appropriated and transferred to the Equipment Replacement Fund. Section 2: General Fund fund Replacement Fund. An additional $931,314 is appropriated from the balance and is transferred to the Equipment PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, the January, 1998. day of ATTEST: John J. Williams, Mayor Carol L. Freas, City Clerk Ordinance No. 1771-98 Page 2 of 2 Approved by Finance: ~_A~ December 22, 1997 (sp) Introduced: Adopted: Effective: January 7, 1998 January 21, 1998 February 21, 1998 CITY OF KENAI 210 FIDALGO AVE., SUITE 200 KENAI, ALASKA 99611-7794 TELEPHONE 907-2811-7535 FAX 907-283-3014 ~ 1Vi e mo ran um Date: Fl'Om: December 30, 1997 Mayor and Council Richard A. Ross, City Manager Building Maintenance Schedule Attached is a copy of a building maintenance schedule submitted by Mr. Springer. This schedule provides estimated funding needs through FY03. It also sets out a general schedule of maintenance/repairs replacement of building components. Major City buildings are listed with projected dates for various maintenance needs. This schedule x~5il be uril/7~d in preparation of the FY99 budget. Attachment mm/kb Memo [o Rick Ross, City Manager Page 2 11/19/97 SCHEDULE OF MAINTENANCE REPAIRS/REPLACEMENT Recarpet Repaint exterior Repaint interior Relamping (magnetic ballast) Relamping (electronic ballast) Upgrade'heating units Replace heating units Floodcoat roofs Reroof Recoat gym floor Replace plumbing fixtures Replace door hardware Every 10 years Every 3 years Every 5 years Every 10 years Every 25 years Every 10 years Every 20 years Every 7 years Every 20 years Every 5 years Every 20 years Every 15 years The following is the list of specific items and buildings' projecteci 5ye-year maintenance schedule. City Hall Heating repair & upgrade 2000 t 1980 , 15,000 Recarcet 1999 1987 38,000 , Repaint interior 1999 1987 9,000 Install 3-ply roofing 2000 1980 12,000 Relamp lights 2001 1980 60,000 Re~lace plumbing fixtures 2002 1980 6,000 Library Recarpet Repaint interior Relamp lights Repaint exterior ReDlace heating unit Replace plumbing fixtures Re0aidreptace door harclware 1998 1998 1998 1999 2002 1999 2000 200O 1975 1990 1985 1996 1999 1975 1975 1975 50,OOO 8,0OO 30,000 5,00O 6,000 40,000 4,00O 5,00O Memo to Rick Ross. City Manager Page 4 11/19/97 FACILITY NEEDED REPAIR tYEAR TO BEi YEAR LAST* DONE DONE COST Visitors Center Recamet 2002 i 1992 35,000t Repaint interior 2000 I 1992 6,000 Repaint exterior ' 2000 i 1996 6,000 Upgrade air handling units 2002 I 1992 10,000 , Install humidifier 1998 i 6,000 Senior Center Repaint interior 1999 i 4,000 Repaint exterior 2000 i 1997 5,000 Upgrade air handling units 2001 i 1981 8,000 ' , Relamp 2001 t 1981 15,000 ' iii i Replace plumbing fixtures 2001 } 1981 6,000 Replace/repair door I hardware 1998 , 1981 6,000 IWarm Stor. 2 Overhead door replacement 1998 ~ 1980 10,000 , Aimort Air handling unit upgrade Repaint interior Rooftop heating unit replacement Relamp lights Recarpet Fioodcoat roof 1998 i 1965 1999 1999 2000 2001 2001 1983 1995 20,000t 7,000 j 30,0001 50,000! 50,000t AFSS Recamet 2000 . 1986 35,000 Repaint 2001 ' 1996 6,000 Install 3-ply roofing 2002 1995 15,000 Replace rooftop heating/cooling unit 2002 1986 60.000 ~ , ~ , , WORK SESSION NOTICE The Kenai City Council will convene in a work session on MONDAY, JANUARY 19, 1998. The work session will be held in the Kenai Council Chambers and begin at 6'30 p.m. The purpose of the work session is to discuss the establishment of an Equipment Replacement Fund; building maintenance; Challenger RFP/potential sites; mid-year financial review; and review of legislative priorities. The public is invited to attend and participate. Carol L. Freas City Clerk Publish' Friday, January 16, 1998 Community News: Monday, January 19, 1998