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Home My WebLink About2005-05-18 Council Packet - Work SessionKenai City Council Work Session May 18, 2005 Budget REMINDER: BUDGET WORK SESSION WEDNESDAY MAY 2005 6:00 P'M. KENAI COUNCIL CHAMBERS MEMORANDUM To' From: Date: Subject: Linda Snow, City Manager Larry Semmens, Finance Directort~..4 May 13, 2005 Budget Changes I will not be at the budget worksession Wednesday, but I am available for questions Monday and Tuesday. Changes have been made to the draft administrator's budget for council suggestions and for other reasons. These changes are reflected in the budget ordinance being introduced. As a result of the council worksessions I have made the following changes-. Elimination of the new fire position and increasing overtime to $83,000 resulted in a net decrease to the General fund budget of $39,386. Adding dust control increases the General Fund budget $57,000. Removing the vactor truck reduces appropriations by $99,000 in the Water Department and $199,000 in the Sewer Department. Other changes include: Increased property tax revenue by $119,000 due to increased assessed value. Increased ambulance fee revenue by $50,000 due to increased rates. I received the quote for health insurance and the rate is up 24.06%. Since the budget only includes a 20% increase, I have increased the budget for this additional cost. House Bill 161 referring to the retiree/rehire program passed, and the City will have to pay for employee heath insurance and PERS. This increased appropriations by about $112,000 City wide. Adjustments were made to the fire department budget payroll accounts due to the probability that the chief position will be filled by a PERS eligible employee at a lower pay step than the current chief. For the General Fund the projected Lapse is increased from 5% to 7%. increases the adjusted (deficit)/surplus by $191,758. The General Fund adjusted(deficit)/surplus stands at a surplus of $48,877. This Legislative matters pending: The legislature has not decided the PERS funding issue yet. There is $236,000 in our general fund budget for this. The full amount of the Govemor's proposal was included in the draft budget; however, if we do get the funding we will have to distribute about 15% of it to other funds. So I have reduced the General Fund revenue estimate by $42,462. In the worst case, the City would not get PERS funding. If this happens the adjusted (deficit)/surplus in the General Fund would be a deficit of about $188,000. I hope these legislative issues will be resolved prior to the public heating on the budget ordinance. Here is a summary of the changes by fund: General Fund estimated revenue General Fund appropriation Congregate Housing appropriation Terminal Fund appropriation Water and Sewer Fund appropriation Airport Fund appropriation Senior Citizen Fund appropriation $126,538 $132,710 $ 428 $ 107 $-251,640 $ 1,070 $ 642 Copies of summary budget pages are attached. For informational purposes one mil of property tax generates about $420,000 in tax collections and 1% of our 3% sales tax generates about $1,360,000. TOTAL ASSESSED VALUE BUDGET PROJECTION -GENERAL FUND Original Actual Budget FY 2004 FY 2005 Projection FY 2005 Budget FY 2006 $ 386,311,390 $ 399,959,300 $ 396,225,000 $ 434,014,000 REVENUE Property Tax Sales Tax MILL RATE 5.00 4.50 4.50 4.50 $ 2,048,176 $ 1,910,621 $ 1,898,800 3,790,644 4,085,000 4,085,000 2,043,800 4,085,000 State/Federal Revenue: Revenue Sharing//PERS Funding Safe Communities and Muni. Asst. Fish Tax Other Total State/Federal Revenue 151,893 - - ,,, . 58,132 75,000 100,000 297,620 49,000 241,718 507,645 124,000 341,718 236,000 . 100,000 49,000 385,000 Other Revenue: Hotel Motel Tax Licenses and Permits Ambulance Fees Interest Other Total Other Revenue . . . 84,932 60,300 61,000 60,300 208,686 175,000 210,000 2 70,000 113,986 225,000 300,000 375,000 686,635 614,800 805,165 755,300 1,094,239 1,075,100 1,376,165 1,460,600 7,440,704 7,194,721 7,701,683 7,974,400 Total Revenue Transfers From Other Funds Charges to other funds Capital Projects/Special Rev. Enterprise Trust Fund Total Transfers 971,600 1,007,000 1,007,000 1,011,800 69,368 - - - 54,801 - - 34,000 12,492 17,000 11,900 12,000 1,108,261 1,024,000 1,018,900 1,057,800 TOTAL REVENUES AND TRANSFERS 8,548,965 8,218,721 8,720,583 9,032,200 EXPE NDITU RE S/APPROPRIATIONS General Government Public Safety Public Works Parks, Rec. & Cultural 1,486,056 1,666,219 1,701,831 1,759,785 3,419,293 4,031,117 4,322,405 4,424,797 1,471,479 1,944,548 2,068,275 2,247,737 1,004,449 1,127,467 1,170,830 1,190,071 Total Operating Expenditures 7,381,277 8,769,351 9,263,341 9,622,390 Operating (Deficit)/Surplus before transfers Transfers to Capital Projects Other Transfers or Non Operating Total Transfers and Non Operating Total Expenditure/Appropriation 1,167,688 (550,630) . (542,758) . 29,934 65,693 , 29,934 65,693 7,411,211 8,835,044 76,993 76,993 9,340,334 (59o,~9oj 34,500 34,500 9,656,890 Total Deficit/Surplus Projected lapse 1,137,754 (616,323) (619,751) (624,690) 438,468 648,434 673,567 Adjusted (Deficit)/Surplus Beginning Fund Balance Ending Fund Balance Encumbrances Reserves and Designations 1,137,754 (177,855) 28,683 48,877 8,202,634 9,010,902 9,340,388 9,369,071 9,340,388 8,833,047 9,369,071 9,417,948 (215,446) (200,000) (200,000) (200,000) (2,631,989) (2,771,377) (2,640,066) (3,321,715) Unres. Undesignated Fund Balance $ 6,492,953 $ 5,861,670 $ 6,529,005 $ 5,896,233 TOTAL ASSESSED VALUE Eliminates PERS Funding Original Actual Budget FY 2004 FY 2005 Projection Budget FY 20O5 FY 2O06 $ 386,311,390 $ 399,959,300 $ 396,225,000 $ 434,014,000 REVENUE Property Tax Sales Tax MILL RATE 5.00 4.50 4.50 4.50 $ 2,048,176 $ 1,910,621 $ 1,898,800 $ 2,043,800 3,790,644 4,085,000 4,085,000 4,085,000 State/Federal Revenue: Revenue Sharing//PERS Funding Safe Communities and Muni. Asst. Fish Tax Other Total State/Federal Revenue 151,893 - - - 58,132 75,000 100,000 100,000 297,620 49,000 241,718 49,000 50 7,645 124,000 341,718 149,000 Other Revenue: Hotel Motel Tax Licenses and Permits Ambulance Fees Interest Other Total Other Revenue 84,932 60,300 61,000 60,300 208,686 175,000 210,000 270,000 113,986 225,000 300,000 375,000 686,635 614,800 805,165 755,300 1,094,239 1,075,100 1,376,165 1,460,600 Total Revenue 7,440,704 7,194,721 7,701,683 7,738,400 Transfers From Other Funds Charges to other funds Capital Projects/Special Rev. Enterprise Trust Fund Total Transfers 971,600 1,007,000 1,007,000 1,011,800 69,368 - - - 54,801 - - 34,000 12,492 17,000 11,900 12,000 1,108,261 1,024,000 1,018,900 1,057,800 TOTAL REVENUES AND TRANSFERS 8,548,965 8,218,721 8,720,583 8,796,200 EXPE NDITU RE S/APPROPRIATIONS General Government Public Safety Public Works Parks, Rec. & Cultural 1,486,056 1,666,219 1,701,831 1,759,785 3,419,293 4,031,117 4,322,405 4,424,797 1,471,479 1,944,548 2,068,275 2,247,737 1,004,449 1,127,467 1,170,830 1,190,071 Total Operating Expenditures 7,381,277 8,769,351 9,263,341 9,622,390 Operating (Deficit)/Surplus before transfers Transfers to Capital Projects Other Transfers or Non Operating Total Transfers and Non Operating Total Expenditure/Appropriation 1,167,688 (550,630) (542,758) (826,190) 29,934 65,693 76,993 34,500 29,934 65,693 76,993 34,500 . 7,411,211 8,835,044 9,340,334 9,656,890 Total Deficit/Surplus Projected lapse 1,137,754 (616,323) (619,751) (860,690) 438,468 648,434 673,567 Adjusted (Deficit)/Surplus Beginning Fund Balance Ending Fund Balance Encumbrances Reserves and Designations Unres. Undesignated Fund Balance 1,137,754 (177,855) 28,683 (187,123) 8,202,634 9,010,902 9,340,388 9,369,071 9,340,388 8,833,047 9,369,071 9,181,948 (215,446) (200,000) (200,000) (200,000) (2,631,989) (2,771,377) (2,876,066) (3,321,715) $ 6,492,953 $ 5,861,670 $ 6,293,005 $ 5,660,233 -count i~ber 0100 0200 0250 0300 0400 0450 0500 0600 0700 0800 0900 2021 2022 2024 2025 2026 4531 4532 4533 '~34 ~35 4536 4537 4538 4539 4541 4541 4666 4667 4999 5041 5047 8062 8063 8064 9090 Expense Description Salaries and Benefits Salaries Overtime Holiday Pay Leave Medicare Social Security PERS Unemployment Insurance Workers Compensation Health & Life Insurance Supplemental Retirement Total Salaries & Benefits Maintenance and Operations Office Supplies Operating & Repair Supplies Small Tools/Minor Equipment Snack Bar Supplies Computer Software Professional Services Communications Travel & Transportation Advertising Printing & Binding Insurance Utilities Repair & Maintenance Rentals Equipment Repl. Fund Pmt Postage Books Dues & Publications General Contingency Miscellaneous Grants to Agencies Total Maint. and Operations Capital Outlay & Transfers Buildings Improvements Machinery & Equipment Transfers Total Capital Outlay Capital Outlay and Transfers Total General Fund Summary by Line Item Original Actual Budget Amended FY 2004 FY2005 Budget $3,844,169 $4,270,875 $4,272,589 183,249 158,871 158,871 98,447 109, 801 109, 801 178,370 182,819 182,819 51,149 60,439 60,500 6,569 7,366 7,591 145,441 363,666 363,666 26,239 35,833 35,833 115,087 158,484 158,484 588,516 746,235 746,235 111,684 115,805 115,805 5,348,920 6,21 O, 194 6,212,194 Original Recommended FY2006 4,450,845 158,871 118,897 190,942 64,055 7,966 587,877 36,748 165,958 869,201 116,726 6,768,086 Current Recommended FY2006 $4,398,729 188,871 116,223 188,999 63,667 7,966 625 449 36,614 164,481 936 821 115,976 6,843,796 20,898 29,500 30,098 32,150 32,150 297,644 413,600 493,536 452,200 452,200 100,630 77,880 225,651 87,270 87,270 ..... 10,002 11,070 10,424 17,530 17,530 293,837 371,470 403,013 371,930 371,930 57,455 68,495 68,906 72,070 72,070 74,071 93,310 87,866 102,275 102,275 22,829 37,150 38,882 30,950 30,950 33,317 42,230 42,911 50,080 50,080 199,628 214,400 203,100 203,500 203,500 292,761 339,667 340,650 354,675 354,675 216,411 372,660 402,589 437,735 494,735 100,983 114,161 116,577 126,156 126,156 40,104 51,818 51,818 50,818 50,818 9,225 5,000 5,000 5,000 5,000 27,837 39,165 52,807 41,225 41,225 19,165 26,761 27,960 26,790 26,790 - 75,000 31,970 75,000 75,000 45,109 44,220 60,300 48,620 48,620 56,481 5,000 56,491 - - 2,585,974 1,918,387 2,432,557 2,750,549 2,642,974 1,712 15,000 21,270 15,000 15,000 - 10,000 22,000 - - 112,258 101,600 257,328 120,620 120,620 29,934 65,693 76,993 34,500 34,500 143,904 192,293 377,591 170,120 170,120 $7,411,211 $8,835,044 $9,340,334 $ 9,524,180 $9,656,890 Difference Original to Current (52,116) 30,000 (2,674) (1,943) (388) =, 37,572 (134) (1,477) 67,620 (750) 75,710 57,000 ,. ., ,. .. .. 57,000 . . . . 132,710 ::::::::::::::::::::: :':::==:=:=::', ~=:::. 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