HomeMy WebLinkAboutOrdinance No. 3121-2020JC Sponsored by: Administration
Kl;NAI
C ITY O F KENAI
ORDINANCE NO. 3121-2020
AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA ADOPTING THE
ANNUAL BUDGET FOR THE FISCAL YEAR COMMENCING JULY 1, 2020 AND ENDING JUNE
30, 2021 , AMENDING THE SALARY SCHEDULE IN KENAI MUNICIPAL CODE CHAPTER
23.55-PAY PLAN AND AMENDING EMPLOYEE CLASSIFICATIONS IN KENAI MUNICIPAL
CODE CHAPTER 23.50.
WHEREAS , it is a requirement of the Code of the City of Kenai, Alaska, that the City Council, not
later than the tenth day of June, adopt a budget for the following fiscal year and make
appropriation of the monies needed; and,
WHEREAS, the fiscal year 2021 Budget includes a 0.22% increase to the City's Salary Schedule;
and,
WHEREAS , the pay increase will go into effect beginning July 1, 2020.
NOW , THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI , ALASKA,
as follows :
Sect ion 1. That certain document entitled "City of Kenai Fiscal Year 2021 Annual Bu d get"
which is available for examination by the public in the Office of the City Clerk, the City's website
and is incorporated herein by reference is hereby adopted as the budget for the City of Kenai for
the fiscal year commencing July 1, 2020 and ending June 30, 2021 .
Section 2. The following sums of money are hereby appropriated for the operations of the
City of Kenai for the fiscal year commencing on the first day of July, 2020, and ending the 30th
day of June, 2021, to be expended consistent with and subject to the restrictions , procedures,
and purposes set forth in the Code of the City of Kenai and to be expended substantially by line
item in the manner shown in the budget adopted by Section 1 hereof:
General Fund
Enterprise Fund -
Congregate Housing Fund
Internal Service Funds:
Equipment Replacement Fund
Fleet Replacement Fund
Employee Health Care Fund
Total Internal Service Funds
Special Revenue Funds:
Personal Use Fishery Fund
$ 16,873,839
755 ,181
590,633
74,81 1
2 .964,277
3 ,799 ,206
478 ,062
Ordinance No. 3121-2020
Page 2 of 3
Water & Sewer Fund 3,492,330
Airport Fund 3,109 ,245
Senior Citizen Fund 935,002
Total Special Revenue Funds 8,014,639
Permanent Funds:
Airport Land Sale Permanent Fund 955 ,050
General Land Sale Permanent Fund 139,523
Total Permanent Revenue Funds 1,094,573
Debt Service Fund -Library Expansion Bonds 172,011
Total All Funds $30.539.964
Section 3. Amendment of Salary Schedule in Chapter 23 .55 of the Kena i Municipal Code: That
the Salary Schedule in Kena i Municipal Code Chapter 23 .55-Pay Plan, is hereby replaced in its
entirety to read as follows :
Classified employees excluding those engaged in fire protection activities.
Range A B c D E F AA BB cc
Step
$10.52 $10 .78 $11.05 $11 .31 $11.57 $11 .84 $12.10 $12 .36 $12.62
1.1 11.04 11.32 11 .59 11 .87 12 .14 12.42 12 .70 12.97 13 .25
2 11.75 12.04 12 .3 4 12.63 12 .93 13.22 13.51 13.81 14.10
2 .1 12.37 12 .68 12.99 13.30 13.6 1 13.92 14 .23 14.53 14 .84
2 .2 13.08 13.41 13.73 14.06 14 .39 14.72 15 .04 15.37 15.70
2.3 13.74 14 .08 14.43 14.77 15.11 15.46 15 .80 16.14 16.49
2.4 16.04 16.44 16.84 17.24 17 .64 18.05 18.45 18.85 19 .2 5
2.5 18.18 18.63 19.09 19.54 20.00 20.45 20.91 21.36 21.82
3 18.29 18.75 19.20 19.66 20.12 20 .58 21 .03 21 .49 21.95
4 19.2 1 19.69 20.17 20.65 2 1.13 21.61 22.09 22.57 23.05
5 20.16 20.66 21.17 2 1 .67 22.18 22.68 23.18 23.69 24.19
6 21 .16 21 .69 22.22 22.75 23.28 23.81 24.33 24.86 25 .39
7 22.24 22.80 23.35 23.9 1 24 .46 25 .02 25.58 26.13 26.69
8 23.36 23.94 24.53 25.11 25.70 26.28 26.86 27.45 28.03
9 24.52 25.13 25.75 26.36 26.97 27.59 28.20 28.8 1 29.42
10 25.73 26.37 27.02 27.66 28.30 28.95 29.59 30.23 30.88
11 27.02 27.70 28 .3 7 29.05 29.72 30.40 31 .07 3 1.75 32.42
12 28.40 29 .11 29.82 30 .53 31.24 31 .95 32.66 33.37 34.08
13 29.79 30.53 3 1 .28 32.02 32.77 33.51 34.26 35.00 35.75
14 31.29 32.07 32.85 33.64 34.42 35.20 35.98 36.77 37.55
15 32.84 33.66 34.48 35.30 36.12 36.95 37.77 38.59 39.41
16 34.49 35.35 36.21 37.08 37.94 38.80 39.66 40.53 41.39
17 36.2 1 37.12 38.02 38.93 39.83 40 .74 41.64 42.55 43.45
18 38.01 38.96 39.91 40.86 41.81 42 .76 43.71 44.66 45.61
19 39.92 40.92 41 .92 42.91 43.91 44.91 45.91 46.91 4 7.90
20 41 .92 4 2 .97 44.02 45.06 46.11 47.16 48.21 4 9.26 50.30
2 1 44.04 45.14 46.24 47.34 48.44 49.55 50.65 51.75 52.85
22 46.20 47.36 48.51 49.67 50.82 51 .98 53.13 54.29 55.44
23 48.53 49.74 50.96 52.17 53.38 54.60 55.81 57.02 58.24
24 5 1 .02 52.30 53.57 54.85 56.12 57.40 58.67 59.95 61.22
Ordinance No. 3121-2020
Page 2 of 3
Classified employees engaged in fire protection activities
Range A B c D E F AA BB cc
Step
13 21.28 21 .81 22 .34 22 .88 23.41 23.94 24.47 25.00 25 .54
14 22.35 22.91 23.47 24 .03 24.59 25.14 25.70 26.26 26 .82
15 23.47 24.06 24.64 25 .23 25 .82 26.40 26.99 27.58 28 .16
16 24.64 25 .26 25 .87 26.49 27.10 27.72 28.34 28.95 29 .57
17 25.88 26.53 27 .17 27.82 28.47 29.12 29.76 30.41 31.06
Department Head Service employees
Range Minimum Maximum
18 $79,084 $104,382
19 81 ,108 109,586
20 87,201 115, 117
21 91 ,591 120,903
22 96,108 126,857
23 100,944 133,256
24 106,120 140,076
Section 4 . Severability: That if any part or provision of this ordinance or application thereof to
any person or ci rcumstan ces is adjudged invalid by any court of competent jurisdiction, such
judgment shall be confined in its operation to the part, provision, or application directly involved
in all controversy in which this judgment shall have been rendered , and sha ll not affect or impair
the validity of the remainder of this title or application thereof to other persons or circumstances.
The City Council hereby declares that it would have enacted the remainder of this ordinance even
without such part, provision, or application .
Section 5. Effective Date : That pursuant to KMC 1.15.0?0(f ), this ordi nan ce shall take effect
July 1, 2020.
ENACTED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, this 20th day of May, 2020 .
ATIEST:
BRIAN GABRIEL SR., MAYOR
Introduced : May 6, 2020
Ena cted : May 20 , 2020
Effective: July 1, 2020
C it y of K enai I 21 0 r=idalgo A ve, K enai. AK 99611 -7 7941907.28 3 .7535 I www.kena i.city
MEMORANDUM
TO:
THROUGH:
FROM:
DATE:
Mayor Brian Gabriel and Kenai City Council
Paul Ostrander, City Manager
Terry Eubank
April3,2020
SUBJECT: Ordinance 3121-2020 Adopting the FY2021 City of Kenai Budget
The purpose of this memo is to summarize the changes that have been proposed to the FY2021
Budget since disbursement of work session materials on April 15th , and to commun icate the
result of these changes on each of the City's operating funds. The following are the
Administration's recommended changes that have been incorporated into the draft budget and
appropriating ordinance. Amounts in brackets ( ) are decreases and amounts without bracket
are increases. New summary pages for the all funds, after incorporating the c hanges, are
attached for your review.
Administration Recommended Amendments:
General Fund
Expenditures:
Clerk -Health & Life Insurance
Legal -Health & Life Insurance
Manager-Health & Life Insurance
Human Resources -Health & Life Insurance
Finance -Health & Life Insurance
Non-Departmental Transfers Out
Planning & Zoning -Health & Life Insurance
Police -Health & Life Insurance
Fire -Health & Life Insurance
Communications -Health & Life Insurance
Animal Control -Health & Life Insurance
Public Works Administration -Health & Life Insurance
Shop -Health & Life Insurance
Streets -Health & Life Insura n ce
Buildings -Health & Life Insurance
Library-Health & Life Insurance
Parks, Rec reation & Beautification -Health & Life Insurance
Boating Facility-Health & Life Insurance
$( 574)
(574)
(574)
(287)
(1,363)
(1,225)
(488)
(5,453)
(5,740)
(2,296)
(861)
(418)
(86 1)
(1 ,559)
(665)
(1 ,865)
(1 ,251)
(80)
$(26.1 34)
These changes are the result of increasing the employee's share of health and life insurance
costs by 1% to 11% from 10%.
General Fund
Expenditures:
Visitor Center -Professional Services $10,000
This increase is needed to reflect the negotiated amount for the facility management services to
be provided by the Kenai Chamber of Commerce
General Fund
Expenditures:
Manager -Travel & Transportation
Recommended reduction by City Manager.
General Fund
Expenditures:
Non-Departmental -Salaries
Non-Departmental -Medicare
Non-Departmental -Social Security
Non-Departmental-Unemployment Insurance
Non-Departmental -Workers Compensation
Non-Departmental -Repair & Maintenance Supplies
Non-Departmental-Small Tools
Non-Departmental -Repair & Maintenance
Police -Salaries
Police -Medicare
Police -Social Security
Police -Unemployment Insurance
Police -Workers Compensation
Police -Repair & Maintenance Supplies
Police -Small Tools
Police -Repair & Maintenance
Library -Salaries
Library -Medicare
Library -Social Security
Library -Unemployment Insurance
Library-Workers Compensation
Library -Repair & Maintenance Supplies
Library -Small Tools
Library -Repair & Maintenance
$(3 ,000)
$ 21 ,948
318
1,361
110
345
1,228
610
(20,000)
10,609
154
658
53
167
1,176
305
(11 ,736)
10,609
154
658
53
167
1, 176
305
(33.540)
$(13.11 2)
These changes are needed to implement the plan to hire four (4), fourteen (14) hour per week
janitors to provide janitorial services to the Kenai Community Library, Kenai City Hall, a nd Kenai
Police Department in lieu of contracting these services out.
Page 2 of 4
The City of Kenai I www.kenai.city
General Fund
Expenditures:
Non-Departmental -Machinery & Equipment
Non-Departmental -Printing & Binding
$14,000
( 2 .900)
$11.100
To provide for the purchase of a replacement copier for City Hall with a payback period of less
than four years because of lower per copy costs for maintenance and supplies.
General Fund
Expenditures:
Shop -Operating Supplies $(7,400)
Recommended reduction by department because of reductions in the size of the City's overall
fleet which it is maintaining.
General Fund
Expenditures:
Streets -Rentals $48,800
The cost for rental of two (2) moto graders for five months each year was inadvertently omitted
from the draft document. Its inclusion is critical to the plan to sell two (2) existing moto graders
and replace with rented units annually.
General Fund
Total Administration Recommended Expenditure Changes
Personal Use Fishery Fund
Expenditures:
Streets -Health & Life Insurance
Parks, Recreation & Beautification -Health & Life Insurance
Dock -Health & Life Insurance
Total Administration Recommended Expenditure Changes
$20:254
$( 44)
(182)
(~)
$~
These changes are the result of increasing the employee's share of health and life insurance
costs by 1% to 11% from 10%.
Airport Fund
Revenues:
Terminal Rents & Leases
Terminal Parking Fees
Usage Fees -Landing
Total Administration Recommended Revenue Changes
$(107,856)
(25,000)
( 56.626)
$f189A82)
Revision to original revenue estimates projecting no second signatory airline for one-half (1 /2) of
the fiscal year.
Expenditures:
Terminal -Health & Life Insurance $( 479)
Page 3 of 4
The City of Kenai I www.kenai.city
Airfield -Health & Life Insurance
Administration -Health & Life Insurance
Other Buildings & Areas -Health & Life Insurance
Total Administration Recommended Expenditure Changes
( 57:3 )
( 479)
( 184)
$~
These c hanges are the result of increasing the employee's share of health and life insurance
costs by 1 % to 11% from 10%.
Congregate Housing Fund
Expenditures -
Congregate Housing -Health & Life Insurance $(112)
These changes are the result of increasing the employee's share of health and life insurance
costs by 1% to 11 % from 10%.
Water & Sewer Fund
Expenditures:
Water -Health & Life Insurance
Sewer-Health & Life Insurance
Wastewater Treatment Plant-Health & Life Insurance
Total Administration Recommended Expenditure Changes
$( 703)
(670)
( 895)
$<2 .268)
These changes are the result of increasing the employee's share of health and life insurance
costs by 1% to 11% from 10%.
Senior Citizen Fund
Revenues-
Transfer From General Fund
Senior Citizen Fund
Expenditures:
Access -Health & Life Insurance
Congregate Meals -Health & Life Insurance
Home Meals -Health & Life Insurance
Transportation -Health & Life Insurance
Choice Waiver-Health & Life Insurance
Total Administration Recommended Expendi ture Changes
$( 359)
(3 3 4)
(285)
(86)
( 199)
$(1.263)
These changes are the result of increasing the employee's share of health and life insurance
costs by 1% to 11% from 10%.
Employee Health Care Fund
Revenues:
Charge for Services
Partic ipant Premiums
Total Administration Recommended Revenue Changes
$(30,6 19)
30 ,960
$ 341
These are the revenue impacts of increasing the employee's share of hea lth and life insuran ce
costs b y 1% to 11 % from 10%.
Page 4 of 4
)(? The City of Kenai I www.kenai.city
City of Kenai
Fiscal Year 2021 Operating Budget
General Fund
Budget Projection
Ori ginal
Actual Actual Budget Projection Proposed Projection P r ojection
FY2018 FY2019 FY2020 FY2020 FY2021 FY2022 FY2023
TAXABLE VALUES (OOO 'S ) $ 871 ,076 $ 871 ,829 $ 892,023 $ 894,277 $ 907,656 $ 921 ,528 $ 935,891
MILL RATE 4 .35 4 .35 4 .35 4.35 4.35 4 .35 4 .35
R EVENUES
Property & Sales Tax es
Property Tax 3,868,445 3 ,890,087 3,940,692 3 ,950,304 3,977,338 4 ,078,474 4 ,139,703
Sales Tax 6,854,253 7 ,159,094 7 ,387,175 6 ,988,193 7,116,759 8 ,856,364 9 ,077,773
Total Property & Sales Ta xes 10,722,698 11 ,049,181 11 ,327,867 10,938,497 11 ,094,097 12,934,838 13,217,476
Intergovernmental Revenue:
PERS Funding 218,726 414,458 470,553 470,553 634,517 653,553 673,160
Community Assistance 250,852 21 0,345 171 ,001 174 , 116 76,068 76,068 76,068
Fish Tax 118,543 128,413 130,000 61 ,077 100,000 103,000 106,090
Other 101 120 140 088 60 500 210 4 28 110 300 115815 121 606
T o tal State/Federal Revenue 689,241 893,304 832,054 916 174 920,885 948,436 976,924
Other Revenue
Licen ses and Permits 93,863 85,212 105,500 111 ,00 0 86,000 88 ,580 91 ,237
A mbulance Fees 443,544 410,409 500,000 450,000 500,000 515,000 530,450
Interest 45,801 37 8,064 180,000 150,000 150,000 90 ,084 92, 131
Other 585,268 652,774 659146 713 045 659 911 679 708 700 099
Total Other Revenue 1,168,476 1,526,459 1444646 1 ,424,045 1,395,911 1,373,372 1413917
T otal R evenues 12,580 ,415 13,468,944 13,604,5 67 13,278,716 13,41 0 ,893 15,256,64 6 15,608,317
T ran sfer From Other Funds
Charges to other fu nd s 1,542 ,390 1,568 ,593 1,596,000 1 ,596,000 1,681 ,1 00 1,731,533 1,783,479
Capital Projects I Special Revenue 283,221 50,000 50,000 50,000 50 ,000 50,000
Enterprise 400,000
Trust Fund 16 1 56 1 124,252 137 239 139,523 142 313 145 159
Total Transfer s 2,103,951 1,851,814 1,770,252 1 ,783,239 1,87 0 ,623 1,923 846 1,978 638
Total Rev enu es and Tran sfer s 14,684 366 15,320,7 58 15,374 ,819 15,061 ,955 15,281,516 17,180,492 17 ,586,955
EXPENDITURES/APPROPRI ATIONS
General Government 2 ,347 ,926 2 ,905,898 3 ,397,394 3,424,760 3 ,711 ,889 3 ,788,535 3 ,860,369
Public Safety 7,075,41 7 7 ,227,836 7 ,7 33,840 7 ,889,718 7,97 5 ,853 8 ,120,733 8 ,268,51 1
Public Works 2,270,210 2 ,267,632 2 ,399,834 2 ,416,629 2 ,511 ,588 2,455,007 2 ,500,534
Parks, Recreation & Cu ltura l 2,134,422 2,1 17 ,734 2,244,028 2,289,066 2,172,565 2 ,076,262 2,1 14,527
Total Oper ating Expen ditures 13,827,975 14,519,100 15,775,0 96 16,020,173 16,371 ,895 16,440,537 16,743 ,941
T ransfers or No n-Operating 833,913 622,298 781,205 794 114 518 578 1,357,219 1,554,358
Total E xpenditures/Appropriations 14,661,888 15, 141 ,398 16,556,301 16,814,287 16 ,890,473 17,797 ,756 18 ,298 ,299
Total Surplus (Deficit) 22,478 179,360 (1 , 181,482) (1, 752 ,332) (1,608,957) (617,264) (71 1,344)
Projected Lapse -5 % 788,755 801 009 818,595 822 ,027 837 197
Adjusted Surpl us (Deficit) 22,478 179 ,360 (392,727) (951 ,323) (790,362) 204,763 125,853
Beginning Fund Balance 10,548,206 10,570,684 10,240,277 10,750,044 9,798,721 9,00~,359 9,213,122
Ending Fund Balance 10,570,684 10,750,044 9 ,847,550 9 ,798,721 9 ,008,359 9 ,2 13 ,122 9 ,338,975
Restricted (682 ,068) (741 ,748) (754,068) (781 ,748) (81 7,748) (853,748) (889,748)
Committed (6 ,976,762) (7 ,116,039) (6 ,841 ,807) (7,048,9 17 ) (6 ,081 ,646) (6 ,738,914) (6 ,992 ,196)
Assigned (2,416 ,658) (2,418,240) (2,251,675 ) (1,968,056) (2 , 108,965) (1,620,460) (1,457,031 )
Unassigned Fund Balance $ 495 ,196 $ 4 74 01 7 $ $ $ $ $
City of Kenai
Fiscal Year 2021 Operating Budget
Budget Projection
Fund : 006 · Personal Use Fishery Fund
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
PERS Grant $ 1,546 $ 2,743 $ 4 ,637 $ 4 ,169 $ 5,688
Usage Fees
Beach Parking 174,613 118,309 146,460 144,330 146,460
Beach Camping 210,269 129,938 170, 100 149,788 164,900
Dock Launch & Pa rk 111,528 91 ,358 101 ,600 105,515 106,000
Dock Parki ng Only 12,010 9,547 10,800 11 ,736 12,000
Participant Drop-off Fee 7,481 5 ,943 6 ,715 4 ,698 6,715
Total Usage Fees 515,901 355,095 435,675 416,067 436,075
Miscellaneous Revenues
Investment earnings 1,522 7 ,624 750 750 750
Other 674 {3,250) {3,500) {4,208) {4,000)
Total Miscellaneous Revenues 2 ,196 4 ,374 {2,750) {3,458) {3,250)
Total Revenue 519,643 362,212 437,562 416,778 438,513
Expenditures
Public Safety 114,542 92,515 88,051 88, 146 81 ,211
Streets 32,938 42,695 55,235 55,290 50,389
Boating Facility 56,380 45,077 64,161 64,279 90,850
Parks, Recreation & Beautification 225,445 277,025 241,588 245,362 205,612
Total E xpenditures 429,305 457,312 449,035 453,077 428,062
Transfers -General Fund 50,000 50,000 50,000
Total E xpenditures & Transfers 429,305 457,312 499,035 503,077 478,062
Contribution To/(From) Fund Balance: 90,338 (95, 100) (61,473) (86 ,299) (39,549)
Projected Lapse 18,722 83,327 15,428
Adjusted (Deficit)/Surplus 90,338 (95, 100) (42,751) (2 ,972) (24, 121)
Beginning Fund Balance 203,556 293,894 169,622 198,794 195,822
Ending Fund Balance $ 293,894 $ 198,794 $ 126,871 $ 195,822 $ 171 ,701
City of Kenai
Fiscal Year 2021 Operating Budget
Budget Projection
Fund : 010 -Water and Sewer Fund
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
PERS Grant $ 17,347 $ 35,066 $ 42,205 $ 42,205 $ 55,288
Usage Fees
Service Hook-up 2,608 2,408 3,063 3,063 3,185
Residential Water 830, 102 832 ,835 872 ,821 872 ,821 872,822
Commercial Water 327,519 328,718 349,128 349, 128 349,129
Residential Se wer 1,182,083 1,183,824 1,245,429 1,245,429 1,245,430
Commercial Sewer 453,930 467,204 484,901 484,901 484,901
Total Usage Fees 2 ,796,242 2,814,989 2,955,34 2 2,955,342 2,955 ,467
Miscellaneous Revenues
Penalty and Interest 36,959 43,415 41 ,600 41,600 41 ,600
Interest Earnings 11 ,775 108,222 12,480 12,480 12,480
Other 24,775 14,916 3 ,000 3,000 3,000
Total Miscellaneous Revenues 73,509 166,553 57,080 57 ,080 57,080
Total Revenues 2,887,098 3,016,608 3,054,627 3,054,627 3,067 ,835
Expenditures
Water Department 841,231 898,037 1,037,087 1 ,098,432 919,415
Sewer Department 456,195 394,495 594,826 594 ,826 588 ,881
Wastewater Treatment Plant Department 1,116,312 1,141 ,780 2,055,544 2 ,055,544 1,984,034
Total Expenditures 2,413,738 2,434 ,312 3,687,457 3 ,748,802 3,492 ,330
Contribution To/(From) Fund Balance: 473,360 582,296 (632,830) (694,175) (424,495)
Projected Lapse (6%) 140,997 144,078 137 ,895
Adjusted (Deficit)/Surplus (491 ,833) (5 50,097) (286 ,600)
Beginning Fund Balance 2,070,432 2 ,543 ,792 2 ,936,894 3,126,088 2,57 5,99 1
Ending Fund Balance $ 2,543,792 $ 3, 126,088 $ 2,445,061 $ 2 ,575,991 $ 2,289,39 1
City of Kenai
Fiscal Year 2021 Operating Budget
Fund: 008 -Airport Fund
Department: Airport Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
State & Federal Grants $ 21,891 $ 36 ,883 $ 42,663 $ 1,665,421 $ 55 ,254
Usage Fees
Fuel Sales 10,685 21 ,650 17,500 28,000 28,000
Fuel Flowage 12,093 9 ,571 15,000 10,000 15,000
Float Plane 722 1,554 750 750 750
Tie Down 6 ,832 7 ,130 7,500 7 ,500 7 ,500
Landing 401 ,556 410,697 505,500 307,500 300,874
Plane Parking 9 ,018 10,287 10,000 10,000 10,000
Total Usage Fees 440,906 460,889 556,250 363 ,750 362,124
Rents and Leases
Land 691 ,152 570 ,675 563 ,293 563 ,293 504,665
Total Rents and Leases 691 , 152 570,675 563,293 563 ,293 504,665
Miscellaneous
Penalty and Interest 7,513 4 ,926 5,000 5 ,000 5,000
Interest on Investments 20,563 155,283 35,000 35 ,000 35,000
Other 9,769 23,285 10,000 10,000 10,000
Total Miscellaneous 37,845 183,494 50,000 50,000 50,000
Terminal Revenue
Parking Fees 223,360 229,757 250,000 175,000 200,000
Rents and Leases 317,431 355,868 395,344 355,344 367,645
Penalty and Interest 3,989 7,516 4 ,500 7,500 7,500
Car Rental Commissions 171 ,096 178,767 180,000 200,000 120,000
Advertising Commissions 10,648 13,940 9,000 9,000 12,000
Miscellaneous 3,983 3,366 1,500 3,000 3,000
Total Terminal Revenue 730,507 789,214 840,344 749,844 710, 145
Transfers In
Airport Land Trust Fund 1,210,348 1,203,690 908 ,811 928,251 955,050
Total Transfers In 1,210,348 1,203,690 908 ,811 928,251 955,050
Total Revenues 3,132,649 3,244,845 2,961 ,361 4 ,320,559 2,637,238
Expenditures
Airport Terminal 578 ,328 2,121 ,504 616,753 617,312 666,607
A irport Airfield 1,631,810 1,744, 189 1,750,795 1,776,919 1,874,687
Airport Administration 621,759 533,185 348 ,507 340,024 358,462
Airport Other Buildings and Areas 261 ,943 152,640 248 ,777 256,036 171,014
Airport Train i ng Facility 36,125 257,088 38,474 507,209 38,475
Total Expenditures 3,129,965 4 ,808,606 3,003 ,306 3,497,500 3,109,245
Contribution To/(From) Fund Balance: 2 ,684 (1,563,761) (41,945) 823,059 (472 ,007)
Projected Lapse (6%) 116,016 116,015 122,079
Adjusted (Deficit)/Surplus 74 ,071 939,074 (349 ,928)
Beginning Fund Balance 5,076 ,306 5,078,990 3,592,404 3,515,229 4,454,303
Ending Fund Balance $ 5,078 ,990 $ 3,515,229 $ 3,666,475 $ 4,454,303 $ 4 ,104,375
City of Kenai
Fiscal Year 2021 Operating Budget
Fund: 019 -Senior Citizens Fund
Department: Title Ill Summary
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
State Grants $ 198,577 $ 204 ,464 $ 205,831 $ 205,831 $ 212 ,504
USDA Grant 18,958 24,938 20,000 20,000 20,000
Choice Waiver 195,012 135,444 125,000 125,000 125,000
KPB Grant 126,207 126,207 126,207 126,207 161 ,612
United Way 9 ,598 3 ,631 15,000
Rents and Leases 8,324 8 ,174 13,000 13,000 13,000
Donations 47,668 8,494 32,000 32,500 32,500
Donation -Senior Connection 50,000 100,000 50,000 50,000 50,000
Meal Donations 82,8 37 67,998 82 ,500 72 ,500 72,500
Transfer from General Fund -Operations 176,739 182,027 239,208 239,899 224,801
Transfer from General Fund -Capital 14 , 100 14,100
Other (42) (9) 300 300 300
Total Revenue 913,878 861 ,368 923,146 899,337 912 ,217
Expenditures
Senior Citizen Access 157,065 140,539 191 ,256 191 ,415 180,075
Congregate Meals 220,661 231 ,082 26 1,266 264 ,057 262 ,518
Home Meals 205,562 202 ,637 223 ,664 224,663 230,951
Senior Transportation 80,087 80,929 104 ,527 104,596 100,417
Choice Waiver 250,503 232 ,910 165,893 166,066 161,04 1
Total Expenditures 913 ,878 888,097 946,606 950,797 935 ,002
Contribution Tol(From) Fund Balance: (26,729) (23,460) (51 ,460) (22 ,785)
Projected Lapse (3%) 23,460 23,586 22 ,785
Adjusted (Deficit)/Surplus (26,729) (27,874 )
Beginning Fund Balance (26,729) (54,603)
Ending Fund Balance $ -$ F6.729) $ -$ i54,603) $ i54,603)
City of Kenai
Fiscal Year 2021 Operating Budget
Budget Projection
Fund: 009 -Congregate Housing Fund
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
PERS Grant $ 1,153 $ 1,995 $ 2,865 $ 2 ,865 $ 3 ,909
Rents and Leases 394,618 407,714 406, 145 401 , 145 417,533
Interest on Investments 2 ,558 21 ,630 4,000 4,000 4,000
Miscellaneous (300) 474 (707)
Total Revenues 398,029 431,813 413,010 407,303 425,442
Expenses 475,300 455,468 496,568 496,568 495, 181
Net Income (loss) (77,271 ) (23,655) (83 ,558) (89,265) (69,739)
Beginning Retained Earnings 506 ,832 570,007 482,690 679,542 609,723
Capital Asset Acquistions (7 ,256) (121 ,000)
Allocated to Capital Projects (121 ,000) (260,000)
Credit for Depreciation 140,446 140,446 140,446 140,446 140,446
Available Retained Earn ings $ 570,007 $ 558,542 $ 539 ,578 $ 609,723 $ 420,430
City of Kenai
Fiscal Year 2021 Operating Budget
Fund: 011 -Employee Health Care Fund
Department: 18 -Health Care Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
Charge for Services $ 1,903,581 $ 2,148,495 $ 2,436,200 $ 2,436 ,200 $ 2,636,734
Participant premiums 236,949 258,664 282,312 252,345 369 ,849
Transfer from Other Funds
I nterest Earnings 836 9,285 1,000 4,000 6 000
Total Revenues 2 ,141 ,366 2,416,444 2,719,512 2,692 ,545 3 ,0 12,583
Expens es 2 ,010 ,581 2,257,555 2,598,511 2 ,598 ,511 3 ,133,762
Net Income (loss) 130,785 158,889 121 ,001 94,034 (121 , 179)
Beginning Reta ined Earnings 117,637 248,422 100,000 407,311 501,345
Available Retained Earn ings $ 248,422 $ 407,311 $ 221 ,001 $ 501 ,345 $ 380, 166
FY2 019 FY20 20 FY20 21 Difference % Change
Em p loyer c ost per position:
Fu ll-time $ 20,031 $ 22,715 $ 24,700 $ 1,985 8.74%
Part-time 10,016 11 ,358 12 ,350 992 8.73%
Employee monthly premiums:
Employee only $ 98.00 $ 102.00 $ 129.00 $ 27.00 26.47%
Employee with chi ld(ren) 178.00 204.00 234.00 30.00 14.71 %
Employee with spouse 196.00 185.00 257.00 72 .00 38.92%
Employee with fami ly 268.00 278.00 353.00 75 .00 26.98%
Part-time employee only 455.00 469.00 567.00 98 .00 20.90%
Part-time employee w/Children 1 ,173.00 1,394 .00 1,436.00 42.00 3.01 %
Part-tim e employee w/Spouse 1 ,349 .00 1,212 .00 1,649.00 437 .00 36.06%
Part-time employee w/Family 2 ,070.00 2,141.00 2,522.00 381 .00 17.80%
City of Kenai
Fiscal Year 2021 Operating Budget
Fund: 061 -Equipment Replacement Fund
Department: 59 -Equipment Replacement Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
Rents & Leases $ 324,104 $ 369,949 $ 321,754 $ 321,326 $ 314,507
Interest Earnings 7 ,006 40,479 14,000 25,000 30 ,000
Other income 25,000 513,750 75,000
Total Revenues 331 , 110 410,428 360,754 860,076 419 ,507
Expenses -Depreciation 160,125 162,060 190,000 190,000 190,633
Net Income (loss) 170,985 248,368 170,754 670,076 228,874
Transfers out (400,000) (400,000)
Total net income (loss) and transfers out (229,015) 248,368 170,754 670,076 (171, 126)
Beginning Net Position 3,157 ,316 2,928,301 4 ,136,538 3 , 176,669 3,846,745
Ending Net Position 2,928,301 3, 176,669 4 ,307,292 3 ,846,745 3,675,619
Invested in Capital Assets (1 ,754,920) (2, 578, 197) (2,404,366) (2,583,643) (2,393,010)
Unrestricted Net Position $ 1,173,381 $ 598,472 $ 1,902,926 $ 1,263 ,102 $ 1,282,609
City of Kenai
Fiscal Year 2021 Operating Budget
Fund: 063 -Fleet Replacement Fund
Department: 59 -Fleet Replacement Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
Rents & Lea ses $ -$ -$ -$ -$ 147,821
Interest Earnings 8 ,000
Other income 62 ,589
Transfer In 400,000
Captial Contribution 269,693
Total Revenues 269,693 618,410
Expenses -Depreciation 74,811
Net Income (loss) 269,693 543,599
Transfers out
Total net income (loss) and transfers out 269,693 543 ,599
Beginning Net Positi on 269,693
Ending Net Position 269 ,693 813,292
Invested in Capital Assets (491 ,652)
Unrestricted Net Position $ -$ -$ -$ 269,693 $ 321 ,640
City of Kenai
Fiscal Year 202 1 Operating Budget
Budget Projection
Land Sales Permanent Funds
Original
Actual Actual Budget FY2020 Proposed
FY2018 FY2019 FY2020 Projection FY2021
FUND 082-52 Airport Land Sales Permanent Fund
Revenues
Acct. 36610 Investments Earnings $ 1,513,454 $ 1,279,938 $ 1,333 ,556 $ 3,891 ,464 $ 1,486, 160
A cct. 36645 Interest on Land Sale Contracts 14,276 10,000 10,000 10,000
Acct. 33640 Land Sales 9 ,234 455,207
Total Rev enue 1,522,688 1,7 49,421 1,343,556 3,901 ,464 1 ,496,160
Expenses
Transfer to Ai rport Land System Fund 1,210,348 1,203,690 908,811 928,251 955,050
Contributions To/(From) Fund Balance 312 ,340 545,731 434,745 2 ,973,213 541 , 110
Beginning Fund Balance 24,280 ,015 24,592,355 24,892,866 25 ,138,086 28 , 111,299
Ending Fund Balance $ 24,592,355 $ 25, 138,086 $ 25,327 ,611 $ 28 , 111 ,299 $ 28,652,409
FUND 081-52 General Land Sales Permanent Fund
Revenues
Acct. 36610 Investments Earnings $ 187,598 $ 164,838 $ 175,829 $ 578,494 $ 194,330
Acct. 36645 Interest on Land Sale Contracts
Acct. 33640 Land Sales 54,001 775
Total Revenue 241 ,599 165,61 3 175,829 578,494 194,330
Expenses
Transfer to General Fund 161 ,561 124 ,252 137 ,239 139,523
Contributions To/(From ) Fund Balance 80,038 165,613 51 ,577 441 ,255 54,807
Beginning Fund Balance 3 ,049 ,9 39 3 , 129 ,977 3 , 156,822 3,295,590 3 ,736,845
Ending Fund Balance $ 3 ,129,977 $ 3 ,295,590 $ 3 ,2 08,399 $ 3,736 ,845 $ 3,791 ,652
City of Kenai
Fiscal Year 2021 Operating Budget
Fund 048 -Debt Service
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
Bond Interest Subsidy 34 ,996 35,127 32,607 32 ,607 30,493
Transfer from General Fund 142,002 143,271 140,097 140,097 141 ,518
Total Revenue 176,998 178,398 172,704 172,704 172 ,011
Expenditures
Parks, Recreation & Culture 176,998 178,398 172,704 172,704 172 ,011
Contributions To/From Fund Balance
Beginning Fund Balance
Ending Fund Balance $ -$ -$ -$ -$
City of Kenai I 210 ~ida l go Ave , Ken ai, AK 99611 -77941907.283.7535 I www.kenai.cily
MEMORANDUM
T O:
THROUGH:
FROM:
DATE:
Mayor Brian Gabriel and Kenai City Council
Paul Ostrander, City Manager
Terry Eubank, Finance Director
May 12 , 2020
SUBJECT: Recommended Amendment to Ordinance 3121-2020 Adoption of
FY2021 Budget.
The purpose of this memo is to recommend amendments to the FY2021 Draft Budget and
FY2021 Budget adoption ordinance, Ordinance 3121-2020, and the basis for each
recommendation. New summary pages for the impacted funds, after incorporating these
changes, are attached for your review. Amounts in brackets represent decreases and amounts
with no brackets represent increases in budgeted amounts .
Budget Document Amendments
General Fund
Expenditures:
Human Resources (Page 93)
Computer Software
Non-Departmental (Page 106)
Transfers
Budget Ordinance Amendments
$( 9,025)
( 7.609)
$(16.634)
The following amendment is needed to Ordinance 3121 -2020 to in corporate this
recommendation .
Amend the General Fund appropriation amount in Section 2 to be $16,873,839 and amend
the Total All Funds appropriation amount to be $30,709.449.
Included in the Kenai Peninsula Borough 's FY2021 Operating Budget is additional funding for the
Kenai Senior Center for services provided to seniors who live in the K-Beach and Cohoe census
districts. The result of receiving this additional $43,014 , $7,609 more than projected at the time
of budget introduction , is a decrease in the required General Fund Transfer to the Senior Citizen
Fund.
Employee recruitment software for Human Resources was budgeted at $14,000 at the time of
introduction for renewal of a three-year agreement to provide software . After introduction the City
was informed that three-year agreements are no longer offered and a one-year renewal would be
$4,975.
Budget Document Amendments
Senior Citizen Fund (Page 238)
Revenues:
KPB Grant
Transfer From General Fund -Operations
Budget Ordinance Amendments
Non-Required
Budget Document Amendments
Employee Healthcare Fund
Revenues: (Page 260)
Participant Premiums
Expenditures: (Page 261 )
Insurance
Budget Ordinance Amendments
$ 7,609
(7.609)
$ -
$(20.592)
$(169.485)
The following amendment is needed to Ordinance 3121-2020 to incorporate this
recommendation .
Amend the Employee Health Care Fund appropriation amount in Section 2 to be $2,964,277
and amend the Total All Funds appropriation amount to be $30,539.964.
Reduction in participant premiums and insurance expenditures reflect cost savings to employees
and the City resulting from a better than projected renewal this year.
Page 2 of 2
The City of Kenai I www.kenai.city
City of Kenai
Fi scal Yea r 2021 Operating Budget
General Fund
Budget Projection
Origi nal
Actual Actual Budget Projection Proposed Projection Projection
FY2018 FY2019 FY2020 FY2020 FY2021 F Y2022 F Y2 023
TAXABLE VALUE S (ODO'S) $ 871,076 $ 871,829 $ 892,023 $ 894,277 $ 907,656 $ 921 ,528 $ 935,891
MILL RATE 4.35 4.35 4 .35 4.35 4.35 4.35 4 .35
REVENUES
Property & Sales Taxes
Property Tax 3,868,445 3,890,087 3,940 ,692 3,950,304 3 ,977,338 4 ,078,474 4 ,139,703
Sales Tax 6,854,253 7,159 ,094 7 ,387,175 6,988 , 193 7 ,116,759 8,856,364 9 ,077 ,773
Total Property & Sales T axes 10,722,698 11 ,049, 181 11 ,327,867 10,938,497 11 ,094,097 12,934,838 13,217,476
Intergovernmental Revenue :
PERS Funding 218,72 6 414,458 470,553 470,553 634,517 653,553 673,160
Comm unity Assistance 250,852 210,345 171,001 174,116 76,068 76,068 76 ,068
Fish Tax 118,543 128,413 130,000 61 ,077 100,000 103,000 106,090
Other 101 120 140,088 60 500 210,428 110,300 115815 121 606
Total State/Federal Revenue 689,241 893,304 832 054 916174 920,885 948 436 976 924
Other Revenue
Licenses and Permits 93 ,863 85 ,212 105,500 111 ,000 86,000 88,580 91,237
Ambulance Fees 443,544 410,409 500 ,000 450,000 500,000 515,000 530,450
Interest 45,801 378,064 180 ,000 150,000 150,000 90,245 92,460
Other 585,268 652 774 659,146 7 13 045 659,911 679 708 700 099
Total Other Revenue 1 168 476 1,526,459 1444646 1424045 1,395,911 1,373,533 1 4 14 246
Total Revenues 12,580,415 13,468 ,944 13,604,567 13,278,716 13,410,893 15,256 807 15,608,646
Transfer From Ot her Funds
Charges to other funds 1,542 ,390 1,568 ,593 1,596,000 1,596,000 1,681 ,100 1 ,731,533 1,783,479
Capital Projects I Specia l Revenue 283,221 50,000 50,000 50,000 50,000 50,000
Enterprise 400,000
Trust Fund 161 561 124,252 137,239 139,523 142 313 145 159
Tota l Transfers 2,103,951 1,851 ,814 1 770,252 1,783,239 1,870,623 1,923,846 1,978,638
Total Revenues and Trans fers 14,684,366 15,320,758 15,374,819 15,061,955 15,281,516 17,180,653 17,587,284
EXPENDITURES/APPROPRIATIONS
General Government 2,347,926 2,905,898 3,397,394 3,424 ,7 60 3,702,864 3,779,330 3,850,979
Pu bl ic Safet y 7,075,417 7,227,836 7,733,840 7,889,718 7,975,853 8,120,733 8 ,268 ,511
Publ ic Works 2,270,210 2,267,632 2,399,834 2,416,629 2,511 ,588 2,455,007 2 ,500,534
Parks , Recreation & Cu ltura l 2,134,422 2 117 734 2,244,028 2,289,066 2,172,565 2,076,262 2,1 14 ,527
Total Operating Expenditures 13,827,975 14,519,100 15,775,096 16,020,173 16,362,870 16,431 ,332 16,734 ,551
Transfers or Non-Operating 833,913 622,298 781 205 794 114 510,969 1,349,381 1,546,285
Total Expenditures/Appropriations 14,661,888 15,141,39 8 16,556,301 16,814,287 16,873,839 17,780,713 18,280,836
Total S urplu s (Deficit) 22,478 179,360 (1,181,482) (1, 752,332) (1,592,323) (600,060) (693,552 )
Projected Lapse -5% 788 755 801 009 818 144 821 567 836,728
Adjusted Surplus (Deficit) 22,478 179,360 (392 ,727) (951,323) (774,179) 221 ,507 143,176
Beginning Fund Balance 10,548,206 10,570,684 10,240,277 10,750,044 9,798,7 21 9,024,542 9,246,049
Ending Fund Balance 10,5 70,684 10,750,044 9 ,847,550 9 ,798,721 9 ,024,542 9,246,049 9 ,389 ,225
Restricted (682,068) (741 ,748) (754,068) (781,748) (8 17,748) (853,748) (889,748)
Committed (6,976, 762) (7, 116,039) (6 ,841 ,807) (7 ,032 ,283) (6 ,059, 110) (6 , 715,659) (6,968,2 03)
Ass igned (2,416,658) (2 ,418,240) (2 ,251 ,675) (1 ,984,690) (2 .147,684) (1 ,676,642) (1 ,531 ,274)
Unassigned F un d Balance $ 495,196 $ 474,017 $ $ $ $ $
City of Kenai
Fiscal Year 2021 Operatin g Budget
Fund: 0 19 -S enior Citizens Fund
Department: Title Ill Summary
Origi nal
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
State Grants $ 198,577 $ 2 04,464 $ 205,831 $ 205,831 $ 212 ,504
USDA Grant 18,958 24,938 20,000 20,000 20,000
Choice Waiver 195,012 135,444 125,000 125,000 125 ,000
KPB Grant 126,207 126,207 126,207 126,207 169 ,221
United Way 9 ,598 3,631 15,000
Rents and Leases 8 ,324 8,174 13,000 13,000 13,000
Donations 47,668 8,494 32,000 32 ,500 32,500
Donation -Senior Connection 50,000 100,000 50,000 50,000 50,000
Meal Donations 82,837 67,998 82,500 72,500 72,500
Transfer from General Fu nd -Operations 176,739 182 ,027 239,208 239,899 217 ,192
Transfe r from General Fu nd -Capital 14,100 14,100
Other (42) (9) 300 300 300
Tota l Re venue 913,878 861 ,368 923,146 899 ,337 912,217
Expenditu re s
Se nior Citizen Access 157,065 140,539 191,256 191 ,4 15 180,075
Congregate Meals 220,661 231 ,082 26 1,266 264,057 262 ,518
Home Meals 205,562 202 ,637 223,664 224,663 2 30 ,951
Senior Tran sportation 80,087 80,929 10 4 ,527 104,596 100,417
Choice Waiver 250,503 232 ,910 165,893 166,066 16 1 ,04 1
Total Expenditures 913,878 888,0 97 946,606 950,797 935 ,002
Contribution To/(From) Fund Balance: (26,729) (23,460) (51,460 ) (22,785)
Projecte d Lapse (3%) 23,46 0 23,586 22,785
A djusted (Deficit)/Surpl us (26,729) (27,874)
Beginning Fund Ba lance (26,729) (54,603)
Ending Fund B ala nce $ -$ F6,729) $ -$ ~5 4 ,603 ) $ ~54 ,603)
City of Kenai
Fiscal Year 2021 Operating Budget
Fund: 011 -Employee Health Care Fund
Department: 18 -Health Care Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2018 FY2019 FY2020 FY2020 FY2021
Revenues
Charge for Services $ 1 ,903,581 $ 2,148,495 $ 2,436,200 $ 2,436,200 $ 2,636 ,734
Participant premiums 236,949 258,664 282,312 252,345 349,257
Transfer from Other Funds
Interest Earn ings 836 9,285 1,000 4 ,000 6 ,000
Total Revenues 2 ,141 ,366 2,416,444 2 ,719,512 2,692 ,545 2 ,991 ,991
Expenses 2,010 ,581 2,257,555 2 ,598,511 2,598,511 2,964 ,277
Net Income (loss) 130,785 158 ,889 121 ,001 94 ,034 27 ,714
Beginning Retained Earnings 117 ,637 248,422 100,000 407,311 501,345
Ava ilable Retained Earnings $ 248,422 $ 407 ,311 $ 221 ,001 $ 501 ,345 $ 529,059
FY2019 FY2020 FY2021 Difference % Change
Employer cost per position:
Full-time $ 20,031 $ 22,715 $ 24,700 $ 1,985 8.74%
Part-time 10,016 11,358 12 ,350 992 8.73%
Employee monthly premiums :
Employee only $ 98.00 $ 102.00 $ 123.00 $ 21.00 20.59 %
Employee with child(ren) 178.00 204.00 222 .00 18.00 8.82%
Employee with spouse 196.00 185.00 244.00 59.00 31.89 %
Employee with family 268.00 278.00 333.00 55.00 19.78%
Part-time employee only 455.00 469.00 519 .00 50.00 10.66%
Part-time employee w/Children 1, 173.00 1,394.00 1,325.00 (69 .00) -4.95 %
Part-time employee w/Spouse 1,349.00 1,212 .00 1,523.00 31 1.00 25.66 %
Part-time employee w/Family 2,070.00 2,141.00 2 ,331 .00 190.00 8.87 %