HomeMy WebLinkAbout2022-05-14 Council Packet - Budget Work SessionKenai City Council – Budget Work Session Page 1 of 2
May 14, 2022
Kenai City Council – FY2023 Budget
Work Session
May 14, 2022 ꟷ 9:00 AM
Kenai City Council Chambers
210 Fidalgo Avenue, Kenai, Alaska
*Telephonic/Virtual Information on Page 2*
www.kenai.city
Agenda
A. CALL TO ORDER
B. BUDGET INTRODUCTION – P. Ostrander, City Manager (10 minutes)
C. BUDGET OVERVIEW – T. Eubank, Finance Director (15 minutes)
D. DEPARTMENT PRESENTATIONS
1. Airport Fund
a. General and Revenue Overview (10 minutes)
b. Airport Departments (15 minutes)
2. Senior Citizen Fund
a. General and Revenue Overview (10 minutes)
b. Senior Citizen Fund Departments (15 minutes)
3. Congregate Housing Fund
a. General and Revenue Overview (10 minutes)
b. Senior Citizen Fund Departments (15 minutes)
4. Personal Use Fishery Fund
a. General, Revenue and Department Overview (10 minutes)
5. Water & Sewer Fund
a. General and Revenue Overview (10 minutes)
b. Water & Sewer Departments (10 minutes)
c. Sewer Treatment Plant (10 minutes)
6. General Fund
a. General and Revenue Overview (15 minutes)
b. Public Works Administration (45 minutes)
Safety
Shop
Streets
Buildings
Street Lighting
Kenai City Council – Budget Work Session Page 2 of 2
May 14, 2022
Boating Facility
c. Planning and Zoning (10 minutes)
d. Legal (10 minutes)
e. Police (20 minutes)
Communications
Animal Control
f. Fire (10 minutes)
g. Library (10 minutes)
h. Parks, Recreation and Beautification (10 minutes)
i. City Clerk (15 minutes)
Legislative
j. City Manager (20 minutes)
Visitor Center
Land Administration
k. Human Resources (10 minutes)
l. Finance (10 minutes)
Non-Departmental
7. Employee Healthcare Fund
a. General, Revenue and Department Overview (10 minutes)
8. Permanent Funds
a. General, Revenue and Department Overview (10 minutes)
9. Debt Service
a. General, Revenue and Department Overview (10 minutes)
10. Equipment Replacement
a. General, Revenue and Department Overview (10 minutes)
11. Fleet Replacement
a. General, Revenue and Department Overview (10 minutes)
E. PUBLIC COMMENTS (Public comment limited to five (5) minutes per speaker)
F. ADDITIONAL COUNCIL COMMENTS
G. ADJOURNMENT
The agenda and supporting documents are posted on the City’s website at www.kenai.city. Copies of
resolutions and ordinances are available at the City Clerk’s Office or outside the Council Chamber prior
to the meeting. For additional information, please contact the City Clerk’s Office at 907-283-8231.
Join Zoom Meeting OR
https://us02web.zoom.us/j/89579563262 Dial In: (253) 215-8782 or (301) 715-8592
Meeting ID: 895 7956 3262 Passcode: 389323 Meeting ID: 895 7956 3262 Passcode: 389323
FY2023
BUDGET
FY2023
Budget
FY2023 BUDGET OVERVIEW
•FY2023 Budget Goals Report
•Key Budget factors impacting all funds of the City.
Special Revenue Funds
•Airport -the operating fund of the Kenai Municipal Airport.
•Senior Citizen –the operating fund of the Kenai Senior Center.
•Personal Use Fishery Fund –the operating fund of the
Personal Use Fishery.
•Water & Sewer –the operating fund of the City’s water and
sewer utility.
General FundThe operating fund of the City of Kenai.
Congregate Housing Enterprise Fund
The operating fund of the Kenai Senior Housing Facility.
Debt Service FundThe fund in which debt activity of the City of Kenai is accounted
for.
Internal Service Funds
•Fleet Replacement –to account for acquisition and
disposal of General and Senior Citizen Fund vehicles.
•Equipment Replacement –to account for the acquisition
and disposal of General Fund major equipment.
•Employee Health Care –to account for the City’s
employee health & life insurance program.Permanent Funds
•ALSPF –to account for the proceed and
investment of the proceeds from the sale
of land deeded to the City by the Federal
Government for the operations of the
Kenai Municipal Airport.
•GLSPF –to account for the proceed and
investment of the proceeds from the sale
of non-airport land.
FY2023 BUDGET GOALS REPORT
•Broad Statement of Purpose -It is a goal of the City to formulate and adopt a budget which isfiscallyresponsibleandmeetstheneedsandprioritiesofthecommunityitserves.A fiscallyresponsiblebudgetensuresrevenues,taxes,and fees,are sufficient but not excessive to fundcurrentoperationsandcontributetothelong-term maintenance of City infrastructure used toprovideservices.Meeting the needs and priorities of the community means prioritizingessentialserviceswhilebeingmindfulthatnon-essential services such as parks,recreation,arts,library and senior services have significant importance to a vibrant,well-balanced community inwhichindividualshaveadesiretoliveandbusinessesseektolocate.
Status:Achieved
1.Submit a budget for consideration which maintains the City’s current mill and sales tax rateswhichisalsocompliantwiththeGeneralFund,Fund Balance Policy codified in KMC 7.25.
Status:Achieved
2.Propose salary schedule adjustments commensurate with inflation as measured by the AlaskaConsumerPriceIndexforAllUrbanConsumers,second half over second half to the extentpossiblewhilemeetingtheCity’s Fund Balance Policy/Goals with no increase in the rates oftaxationorreductioninservices.
Status:Achieved.The budget includes a 4.35%base salary adjustment and a one-year2.00%salary bonus,to be paid quarterly,the combination of which totals a 6.35%payadjustmentforFY2023whichiscommensuratewiththe2021AlaskaConsumerPriceIndexforAllUrbanConsumers,second half over second half.
FY2023 BUDGET GOALS REPORT -continued
3.Improve the sustainability of and maintain the quality of employee medical,dental and life insurance while continuing toward anemployeecostshareof15%;a process that began in FY2021 and continued in FY2022 by increasing the employee cost share 1%per year.A 1%increase in the employee cost share for FY2023 would bring the employee’s share to 13%.
Status:Achieved
4.Seek opportunities for efficiency by striving to reduce the cost of goods and services without negatively impacting operations.
Status:Achieved.As evidence by the City Manager’s FY2022 Efficiencies Initiative and report.
5.Compile a list of capital projects,projects costing $35,000 or more,for Council adoption.The investment in maintaining infrastructureovertimeshouldataminimumequalthedepreciation,an accounting process by which the cost of an asset is spread over its useful life,recorded annually on City capital assets and infrastructure.The City’s FY2021 depreciation by fund and function were:
General Fund:
General Government $92,271
Public Safety 193,424
Public Works 876,529
Parks,Recreation &Culture 317,968
Social Welfare Services 69,739
1,549,931
Airport Fund:2,123,505
Water &Sewer Fund 1,079,565
Total All Funds $4,753,001
Status:Achieved.The adopted Capital Improvement Plan –Fiscal Years 2023-2027 includes $103,310,000 of proposedexpenditures.Funding for the plan includes $9,013,000 in General Fund Transfers,$3,909,813 in Airport Special Revenue FundTransfers,$2,400,000 in Water &Sewer Special Revenue Fund Transfers,$50,000 in Personal Use Fisher Fund Transfers,$450,000 in Congregate Housing Fund Transfers,and $91,560,751 in grant funding.
FY2023 BUDGET GOALS REPORT -continued
6.Adjust rates,charges and fees in all funds commensurate with inflation as measured by the Alaska Consumer Price Index for All UrbanConsumers,second half over second half.The monthly rents at Vintage Pointe should not increase more than $35.00 per month overFY2022ratesforexistingtenantsasofJune30,2022.
Status:Achieved.All city rates,charges and fees were examined for reasonableness and adjustments have been adopted wheresupported.
7.For the Airport,Water &Sewer,Personal Use Fishery,and Congregate Housing Funds,the proposed budget should project ending fundbalance/retained earnings of at least 50%of the FY2022 budgeted expenditures net of any projected lapse and any use of fund balanceshouldbeforone-time or capital purchases and not for reoccurring expenditures/expenses.The ending fund balance for each fundshouldnotbelessthan:
Airport Fund $1,485,772
Water &Sewer Fund 1,262,634
Personal Use Fishery Fund 231,905
Congregate Housing Fund 253,366
Status:Partially Achieved
Fund Goal Adopted Difference
Airport Fund $1,485,772 $4,861,814 $3,376,042
Water &Sewer Fund 1,262,634 2,033,763 771,129
Personal Use Fishery Fund 231,905 216,256 (15,649)
Congregate Housing Fund 253,366 319,009 65,643
8.Senior Citizen Fund fees and rates should be adjusted to a level sufficient to limit the increase in required transfer from the General Fundtonomorethana10%increase,$22,052,over FY2022 amounts.
Status:Not Achieved.The projected operation transfer from the General Fund to fund Senior Center Operations is $331,591,anincreaseof$111,073,50.36%%over the budgeted FY2022 amount.
KEY BUDGET FACTORS
•Employee Health Care -The initial renewal quote for employee health care was a 4%increase in premium.The administration is continuing work on structural changes in theprogramforJanuary1,2023.The Draft FY2023 Budget includes year three of theemployee1%cost share increase.Employee share is 13%in the draft budget.
•Personnel Changes -
•2021 Anchorage change in CPI,second half over second half was 6.35%.The proposed budgetincludesa4.35%salary schedule adjustment and a 2.00%employee bonus to be paid quarterly.
•Reclassification of the Chief Animal Control Officer from Range 16 to 17.
•Amend the Parks &Recreation Administrative Assistant III to Assistant Parks &RecreationDirectorandreclassifythepositionfromRange15to19.
•Amend the Water and Sewer and Wastewater Treatment Plant foreman position to a singleUtilityForemanwithopportunityforaonepayrangeincreaseandincreasethenumberofUtilityOperatorsbyone.
•Eliminate one Firefighter position which was previously used for overtime coverage and increasedepartmentovertime.
•Expand to fulltime,the Grant Writer,a program or project employee.
•PERS On-behalf Payment –The actuarial determined contribution rate decreased to 24.79%,araw5.32%decrease from FY22.
•Capital &Special Projects –The City has updated its five-year capital plan and theproposedFY2023Budgetincludesthenecessaryfunding.Funding for one-time specialprojectsbasedupondepartmentrequestsandavailablefunding.
EMPLOYEE HEALTH CARE
Goals & Objectives:1.Provide quality coverage to assist in attracting and maintaining a quality workforce.2.Maximize savings while maintaining quality through active solicitation and plan design.3.Stabilize the budgetary impact of employee health and life insurance costs.
Budget Assumptions:1.10% premium increase renewal quote (Actual was 4%).2.Employee cost share increasing from 12% to 13%. The third increase in a five-year plan to achieve 15% employee share.3.Annual billing rate increase of 8%.
Employee monthly premium FY2023 FY2022 ChangeEmployee Only $ 173.00 $ 155.00 $ 18.00Employee w/Children 314.00 281.00 33.00Employee w/Spouse 345.00 309.00 36.00Employee & Family 473.00 423.00 50.00Part time Employee Only 651.00 622.00 29.00Part time Employee w/Children 1,636.00 1,574.00 62.00Part time Employee w/Spouse 1,879.00 1,808.00 71.00Part time Employee & Family 2,864.00 2,762.00 102.00
City Cost per eligible employeeFull time $28,810 $26,676 $2,134Part time 14,405 13,338 1,067
Total Billings to Dept’s/Fund’s $3,048,603 $ 2,823,679 $224,924
PERSONNEL CHANGES
•PERS On-behalf Funding.Decrease in the required contribution rate by 5.32%from 30.11%to 24.79%.Reduction of
both revenues and expenditures of $495,540.
•2021 Anchorage change in CPI,second half over second half was 6.35%.The proposed budget includes a 4.35%
salary schedule adjustment and a 2.00%employee bonus to be paid quarterly.Cost $731,586.
•Reclassification of the Chief Animal Control Officer from Range 16 to 17.Cost $4,664.
•Amend the Parks &Recreation Administrative Assistant III to Assistant Parks &Recreation Director and reclassify the
position from Range 15 to 19.Cost PU Fishery ($23,976)and General Fund $50,677.
•Amend the Water and Sewer and Wastewater Treatment Plant foreman position to a single Utility Foreman with
opportunity for a one pay range increase and increase the number of Utility Operators by one.Cost ($4,973).
•Eliminate one Firefighter position which was previously used for overtime coverage and increase department
overtime.Cost $4,171.
•Expand from part time to fulltime,the Grant Writer,a Program or Project Employee.Cost $61,621.
PERS Chief AC Asst P&R Utility Firefighter Grant
On-behalf CPI Officer Director Foreman Floater Writer Total
General Fund $(410,479)$594,696 $4,664 $ 50,677 $ -$4,171 $61,621 $305,350
PU Fishery Fund (2,420)9,910 -(23,976)---(16,486)
Airport Fund (29,530)44,905 -----15,375
Water & Sewer Fund (36,137)53,063 --(4,973)--11,953
Senior Citizen Fund (14,426)25,229 -----10,803
Congregate Housing Fund (2,548)3,783 -----1,235
$(495,540)$731,586 $4,664 $26,701 $(4,973)$4,171 $61,621 $328,230
CAPITAL PROJECTS
General Fund:
Repair Inground Water Tank $ 60,000
Willow Street Phase II 420,000
Rec Center HVAC Supplemental 280,000
Fire Apparatus Bay Painting 45,000
Facility Assessment Phase II 80,000
Lilac Street Repairs 393,000
Softball Shelters/Dugout Replacement 120,000
$1,398,000
PU Fishery –
Dock Float Replacement $50,000
Airport Fund:
Runway Rehabilitation Design $ 96,875
Snow Removal Broom Replacement 62,500
Terminal Landscaping 100,000
Terminal Surveillance Cameras/Ops Access 150,000
Apron Crack Seal and Seal Coating 18,750
$428,125
Water & Sewer Fund:
Pump House Construction Design $ 400,000
Electronic Access Gate & Controls 100,000
$500,000
Congregate Housing Fund –
Apartment Kitchen/Bathroom Remodel $100,000
$2,476,125
SPECIAL PROJECTS
General Fund:
Laserfiche Quickfield License $ 4,785
New Election Envelopes 10,600
Clerk’s Office Copier Replacement 11,575
Popular Annual Financial Report Publication & Mailing 7,500
Multifactor Authentication 3,800
Datacenter Environmental Monitoring 2,000
Cyber Security Consultant 10,000
Backup Tape Library Replacement 20,000
Police Rugged Laptop Replacement (4 each)13,500
Lifepack Replacement 30,670
Fire Apparatus Tire Replacement 23,400
Plow Truck Belly Blade 16,000
Fire Department Bathroom Tile Replacement 19,000
Rec Center Gym Floor Repair & Refinish 28,000
Dispatch Flooring Replacement 10,000
Animal Control Flooring Replacement 11,000
City Shop to Beacon Fiber Optic Cable Installation 15,000
Library Computer Chair Replacement 9,000
Riding Mower Replacement 31,000
Walk-behind Mower Replacement 8,500
Mower Trailer Purchase 7,100
292,430
PU Fishery Fund -
Boat Operator Course 8,800
Airport:
Operations Facility Gate Operator 6,000
FBO Parking Lot Gate Operator 20,000
26,000
Congregate Housing:
Parking Lot Crack Sealing 4,500
Exit Door Replacement 14,300
Sidewalk Repair 7,500
Drape Replacement 15,000
41,300
$368,530
AIRPORT SPECIAL REVENUE
FUND
008
1.Revenues
2.Proposed Fee Schedule Amendments
3.Capital & Special Projects
4.Historical Financial Performance
AIRPORT SPECIAL REVENUE FUND REVENUES
FY2023 Projected Revenues
Usage Fees,
$522,912 , 16.23%
Interest on Inv.,
$1,111,665 ,
34.50%
Rents & Leases,
$508,309 , 15.78%
Terminal
Revenues,
$1,040,981 ,
32.31%
Other, $15,000 ,
0.47%
State/Federal
Grants, $22,987 ,
0.71%Usage Fees $ 522,912 16.23%
Interest on Investments 1,111,665 34.50%
State/Federal 22,987 0.71%
Other 15,000 0.47%
Terminal Revenues 1,040,981 32.31%
Rents & Leases 508,309 15.78%
Total $3,221,854 100.00%
AIRPORT SPECIAL REVENUE FUND PROPOSED FEE SCHEDULE
AMENDMENTS
•Fuel Flowage Fee –Eliminate the $0.02 per gallon fee applicable to all airport users andcreateasignatoryfeeof$0.035 per gallon and a non-signatory fee of $0.07 per gallon.
•Signatory Landing Fees -Increase the fees from $1.79 to $1.88 per thousand pounds perthenegotiatedAirlineOperatingAgreement.
•Non-signatory Landing Fees -Increase the fees from $2.33 to $2.44 per thousand poundsperthenegotiatedAirlineOperatingAgreement.
•General Aviation Paved Area Tie Down Fees -Increase the fees from $40.00 to $45.00and$60.00 to $70.00 per month for wheeled aircraft for spaces without and withelectricityrespectively.
•General Aviation Gravel Area Tie Down Fees –Increase the fees from $40.00 to $45.00permonthforwheel/skis aircraft.
•Terminal Building Rent –Exclusive Space -Increase the fees from $34.54 to $37.32 persquarefootperyearperthenegotiatedAirlineOperatingAgreement.
•Terminal Building Rent –Joint Use Space -Increase the fees from $21.54 to $22.62 persquarefootperyearperthenegotiatedAirlineOperatingAgreement.
•Vehicle Parking Fees at Terminal –Increase the daily rate from $7.00 to $8.00,the annualpermitfrom$700.00 to $800.00 and the annual parking with electric from $1,000.00 to$1,140.00.
AIRPORT SPECIAL REVENUE FUND PROPOSED FEE SCHEDULE
AMENDMENTS –continued:
•Non-signatory Airline Apron Rental Fee –Increase the fee from $1.21 to $1.27 per square
foot.
•Signatory,Airline,Terminal Apron Parking and GSE Storage Space Fee -Increase the fee
from $0.55 to $0.58 per square foot per the negotiated Airline Operating Agreement.
•Airport Reserve Land Annual Lease Rates –Increase the annual rental amounts for those
parcels not subject to appraisal.The adjustment is commensurate with the Annual
Anchorage Alaska CPI.
AIRPORT SPECIAL REVENUE FUND CAPITAL & SPECIAL PROJECTS
CAPITAL PROJECTS:
Runway Rehabilitation Design $ 96,875
Snow Removal Broom Replacement 62,500
Terminal Landscaping 100,000
Terminal Surveillance Cameras/Ops Access 150,000
Apron Crack Seal and Seal Coating 18,750
Total Capital Projects 428,125
SPECIAL PROJECTS:
Operations Facility Gate Operator 6,000
FBO Parking Lot Gate Operator 20,000
Total Special Projects 26,000
Total Capital & Special Projects $454,125
AIRPORT SPECIAL REVENUE FUND FINANCIAL PERFORMANCE
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Revenues, Expenditures and Fund Balance
Total Revenues Total Expenditures Fund Balance
SENIOR CITIZEN SPECIAL
REVENUE FUND
019
1.Revenues
2.Proposed Fee Schedule Amendments
3.Capital & Special Projects
4.Historical Financial Performance
SENIOR CITIZEN SPECIAL REVENUE FUND REVENUES
FY2023 Projected Revenues
State Grants $225,342 22.88%
USDA Grants 20,000 2.03%
Choice Waiver 85,000 8.63%
KPB Grant 169,221 17.18%
United Way -0.00%
Rents & Leases 10,000 1.02%
Donations -Other 93,500 9.49%
Donations -Senior Connection 50,000 5.08%
Other 300 0.03%
General Fund 331,591 33.66%
$984,954 100.00%
State/Federal
Grants, $225,342 ,
22.88%
USDA,
$20,000 ,
2.03%
Choice Waiver,
$85,000 , 8.63%
KPB Grant,
$169,221 ,
17.18%
Rents & Leases,
$10,000 , 1.02%
Donations -
Other, 93,500 ,
9.49%
Donations -
Senior
Connection,
$50,000 , 5.08%
Other, $300 ,
0.03%
Transfer From GF
Operations,
$331,591 ,
33.67%
SENIOR CITIZEN SPECIAL REVENUE FUND PROPOSED FEE
SCHEDULE AMENDMENTS
•Tulle &Flower Ceiling Sway Fee –Eliminate the fee for the setup and
teardown of the tulle &flower ceiling sway.
•Senior Center Transportation Fee –Add to the fee schedule the suggested
donation for transportation services within Kenai city limits,$5.00 and
outside Kenai city limits,$10.00.
SENIOR CITIZEN SPECIAL REVENUE FUND CAPITAL & SPECIAL
PROJECTS
CAPITAL PROJECTS:
$ -
SPECIAL PROJECTS:-
Total Capital & Special Projects $-
SENIOR CITIZEN SPECIAL REVENUE FUND FINANCIAL
PERFORMANCE
-$200,000
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
Total Revneues Total Expenditures Fund Balance
CONGREGATE HOUSING
ENTERPRISE FUND
009
1.Revenues
2.Proposed Fee Schedule Amendments
3.Capital & Special Projects
4.Historical Financial Performance
CONGREGATE HOUSING ENTERPRISE FUND REVENUES
FY2023 Projected Revenues
Rents & Leases $431,096
Interest on Inv.2,000
Other 1,337
$434,433
Rents & Leases
99.23%
Interest on Inv.
0.46%Other
0.31%
CONGREGATE HOUSING ENTERPRISE FUND PROPOSED FEE
SCHEDULE AMENDMENTS
•Apartment Rents –The market rate of apartment rents is adjusted annually by
the Annual Anchorage Alaska CPI (4.88%).The maximum monthly increase for
an existing tenant is $35.00 a month.New or tenants who switch apartments
are charged market rate .
CONGREGATE HOUSING ENTERPRISE FUND CAPITAL & SPECIAL
PROJECTS
CAPITAL PROJECTS -
Apartment Kitchen/Bathroom Remodel $100,000
SPECIAL PROJECTS:
Parking Lot Crack Sealing 4,500
Exit Door Replacement 14,300
Sidewalk Repair 7,500
Drape Replacement 15,000
Total Special Projects 41,300
Total Capital & Special Projects $141,300
CONGREGATE HOUSING ENTERPRISE FUND FINANCIAL
PERFORMANCE
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
Revenues, Expenditures and Fund Balance
Total Revenues Total Expenditures Fund Balance
PERSONAL USE FISHERY
SPECIAL REVENUE FUND
006
1.Revenues
2.Proposed Fee Schedule Amendments
3.Capital & Special Projects
4.Historical Financial Performance
PERSONAL USE FISHERY SPECIAL REVENUE FUND REVENUES
FY2023 Projected Revenues
Beach Parking $172,992 35.50%
Investment Earnings 750 0.15%
Beach Camping 187,748 38.53%
Participant Drop-off 4,616 0.95%
Dock Launch & Park 107,767 22.11%
Dock Parking Only 12,179 2.50%
PERS Grant 1,270 0.26%
$487,322 100.00%
State Grants,
$1,270 , 0.25%
Beach Parking,
$177,482 , 34.63%
Beach Camping,
$192,623 , 37.58%
Dock Launch &
Park, $110,565 ,
21.57%
Dock Parking
Only, $12,495 ,
2.44%
Particant Drop-
off, $4,736 ,
0.92%
Investment
Earnings, $750 ,
0.15%Other, $(12,600),
-2.46%
PERSONAL USE FISHERY SPECIAL REVENUE FUND PROPOSED
FEE SCHEDULE AMENDMENTS
•Personal Use Fishery Fees –A recommended 10%fee increase is proposed.
The increase is to be implemented over the next two years at 5%each year.
The FY23 Budget includes a 5%increase in PU Fishery Fees.
PERSONAL USE FISHERY SPECIAL REVENUE FUND CAPITAL &
SPECIAL PROJECTS
CAPITAL PROJECTS -
Dock Float Replacement $50,000
SPECIAL PROJECTS -
Boat Operator Course 8,800
Total Capital & Special Projects $58,800
PERSONAL USE FISHERY SPECIAL REVENUE FUND FINANCIAL
PERFORMANCE
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Total Revenues Total Expenditures Fund Balance
WATER & SEWER SPECIAL
REVENUE FUND
010
1.Revenues
2.Proposed Fee Schedule Amendments
3.Capital & Special Projects
4.Historical Financial Performance
WATER & SEWER SPECIAL REVENUE FUND REVENUES
FY2023 Projected Revenues
Usage Fees $3,179,516
Interest on Inv.5,000
State Grants 18,950
Other 33,462
$3,236,928
Usage Fees
98.23%
Interest on Inv.
0.15%
State Grants
0.59%Other
1.03%
WATER & SEWER SPECIAL REVENUE FUND PROPOSED FEE
SCHEDULE AMENDMENTS
•Utility Rates–A CPI adjustment is proposed to the Water &Sewer utility
rates.The Annual CPI for Anchorage,4.88%was utilized.
WATER & SEWER SPECIAL REVENUE FUND CAPITAL & SPECIAL
PROJECTS
CAPITAL PROJECTS -
Pump House Construction Design $400,000
Electronic Access Gate & Controls 100,000
$500,000
SPECIAL PROJECTS -
-
Total Capital & Special Projects $500,000
WATER & SEWER SPECIAL REVENUE FUND FINANCIAL
PERFORMANCE
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Revenues, Expenditures and Fund Balance
Total Revneues Total Expenditures Fund Balance
1.Revenues
A.Sales Tax
B.Property Tax
2.Capital & Special Projects
3.Fund Balance Policy Compliance
4.Historical Financial Performance
GENERAL FUND001
GENERAL FUND REVENUES
FY2023 Projected Revenues
Property Tax $4,170,375 22.44%
Sales Tax 9,307,808 50.05%
State/Federal 1,326,211 7.13%
Other 1,510,511 8.12%
Central Admin Fee 1,845,600 9.92%
Fund Balance -0.00%
Interest on Investments 200,000 1.08%
Transfers In 235,109 1.26%
Total $18,595,614 100.00%
Property Tax
$4,170,375
25.08%
Sales Tax
9,307,808
50.05%
State/Federal
1,326,211
7.13%
Other
1,510,511
8.12%
Central Admin Fee
1,845,600
9.92%
Interest on
Investments
200,000
1.08%
Transfers In
235,109
1.26%
GENERAL FUND SALES TAX REVENUE
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
FY2014
Actual
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Estimated
GENERAL FUND PROPERTY TAX REVENUE
$-
$100,000,000
$200,000,000
$300,000,000
$400,000,000
$500,000,000
$600,000,000
$700,000,000
$800,000,000
$900,000,000
FY2014
Actual
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Estimated
AS 43.56 Property Personal Property Real Property
GENERAL FUND PROPOSED FEE SCHEDULE AMENDMENTS
•Livestock Application Fee –To put in place a fee for applying for a livestock
permit similar to the fee charged for a kennel facility.The proposed fee is
$26.00,the same as a kennel permit application fee .
•Insertion of a Microchip -Increase the fees from $10.20 to $15.30 to microchip
adopted animals at the animal control shelter.
•Animal Waiver Fee –Cat -Increase the fees from $15.30 to $20.40 to make the
fee the same as that of a dog.
•Animal Waiver Fee –Kitten -Increase the fees from $25.50 to $35.70 to make
the fee the same as that of puppies.
•Rabies Vaccination Clinic -Increase the fees from $5.10 to $10.20.
•Ambulance Fees –Increase the fees for each level of service by $100.00.
•Library Fees for Lost,Stolen or Damaged Materials When No Retail Value is
Available –The increase of various fees to reflect the increased cost of replacing
items.
GENERAL FUND PROPOSED FEE SCHEDULE AMENDMENTS -
continued
•Multipurpose Facility Ice Rental Rate -Increase the fees from $145.00 to
$165.00 per hour.
•Ice Rink Pass –Eliminate unused fees.
•Recreation Center Facility Passes –Eliminate unused fees.
•Recreation Center Gym Damage Deposit –Eliminate the $100.00 damage
deposit to rent the gym.
•City League Basketball Fees –Eliminate unused fees.
•Parks/Gazebos/Gardens Adopt A Bench Fees -Increase the fees from $450.00
to $595.00 plus actual freight charges to reflect the cost of benches.
•Parks/Gazebos/Gardens Picnic Shelter Fees -Increase the fees from $15.00 to
$20.00 and create two rental periods per day,8:00am –3:00pm and 4:00pm –
11:00pm.
•Parks/Gazebos/Gardens Gazebo Fees -Increase the fees from $20.00 to $25.00
and create two rental periods per day,8:00am –3:00pm and 4:00pm –11:00pm.
GENERAL FUND PROPOSED FEE SCHEDULE AMENDMENTS -
continued
•Non-Resident Animal Waiver Fees -Create a non-resident fee for waiver of
animals that is twice the fee paid by City of Kenai Residents.Fees would be
as follows:
Non-City Resident
Animal Waiver Fee –Dog $40.80
Animal Waiver Fee –Puppy <3 months $30.60
Animal Waiver Fee –Kitten <3 months $20.40
Animal Waiver Fee –Cat $40.80
Animal Waiver Fee –Bird/Rodent $20.40
Animal Waiver Fee –Litter (3 or more)–Kittens $71.40
Animal Waiver Fee –Litter (3 or more)–Puppies $71.40
GENERAL FUND –WHAT DO YOUR TAXES PAY FOR?
What will your property tax $'s pay for in FY2023?
Home Assessed Value $ 250,000.00
City of Kenai Property Tax (4.35 Mills)$ 1,087.50
KPB Property Taxes (After $50,000 primary residence exemption)(4.70 Mills)940.00
Total Tax Liability $ 2,027.50
How is your City of Kenai Property Taxes Spent?$ 1,087.50
Department:
General Government
City Council $ 170,779 0.88%$ 9.57
City Administration 2,956,463 15.19%165.17
Lands Administration 12,140 0.06%0.65
Planning and Zoning 253,681 1.31%14.25
City Clerk 393,867 2.03%22.08
Total General Government 3,786,930 19.47%$ 211.72
Public Safety
Police 3,662,744 18.85%$ 204.99
Fire 3,578,739 18.41%200.21
Communications 966,991 4.98%54.16
Animal Control 489,416 2.52%27.41
Total Public Safety 8,697,890 44.76%$ 486.77
Public Works
Public Works Administration 178,510 0.92%10.01
Streets 1,040,929 5.36%58.29
Maintenance Shop 729,562 3.75%40.78
Buildings 516,241 2.66%28.93
Street Lighting 200,670 1.03%11.20
Total Public Works 2,665,912 13.72%$ 149.21
Parks, Recreation & Cultural
Parks, Recreation & Beautification 1,252,822 6.45%$ 70.14
Library 957,378 4.93%53.61
Visitor Center 147,717 0.76%8.27
City Dock 65,738 0.34%3.70
Total Parks, Recreation & Cultural 2,423,655 12.48%$ 135.72
Senior Citizen Programs 331,591 1.71%$ 18.60
Debt Service 130,250 0.67%$ 7.29
Capital Projects 1,398,000 7.19%$ 78.19
Total City of Kenai $ 19,434,228 100.00%$1,087.50
General Government
$211.72 19.47%
Public Safety $486.77
44.76%
Senior Citizen
Programs $18.60
1.71%
Public Works $149.21
13.72%
Debt Service $7.29
0.67%
Parks, Recreation &
Cultural $135.72
12.48%
Capital Projects
$78.19 7.19%
GENERAL FUND CAPITAL & SPECIAL PROJECTS
CAPITAL PROJECTS:
Repair Inground Water Tank $ 60,000
Willow Street Phase II 420,000
Rec Center HVAC Supplemental 280,000
Fire Apparatus Bay Painting 45,000
Facility Assessment Phase II 80,000
Lilac Street Repairs 393,000
Softball Shelters/Dugout Replacement 120,000
Total Capital Projects $1,398,000
SPECIAL PROJECTS:
Laserfiche Quickfield License $ 4,785
New Election Envelopes 10,600
Clerk’s Office Copier Replacement 11,575
Popular Annual Financial Report
Publication & Mailing 7,500
Multifactor Authentication 3,800
Datacenter Environmental Monitoring 2,000
Cyber Security Consultant 10,000
Backup Tape Library Replacement 20,000
Police Rugged Laptop Replacement (4 each)13,500
Lifepack Replacement 30,670
Fire Apparatus Tire Replacement 23,400
Plow Truck Belly Blade 16,000
SPECIAL PROJECTS -continued:
Fire Department Bathroom Tile Replacement 19,000
Rec Center Gym Floor Repair & Refinish 28,000
Dispatch Flooring Replacement 10,000
Animal Control Flooring Replacement 11,000
City Shop to Beacon Fiber Optic Cable Installation 15,000
Library Computer Chair Replacement 9,000
Riding Mower Replacement 31,000
Walk-behind Mower Replacement 8,500
Mower Trailer Purchase 7,100
Total Special Projects 292,430
Total Capital & Special Projects $1,690,430
GENERAL FUND –FUND BALANCE POLICY COMPLIANCE
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
FY2021 Actual FY2022 Projected FY2023 Proposed FY2024 Projected FY2025 Projected
Mimimum Fund Balance Maximum Fund Balance Actual Fund Balance
7.25.060 (a)
7.25.050 (a)
GENERAL FUND FINANCIAL PERFORMANCE
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Revenues, Expenditures and Fund Balance
Total Revenues & Transfers In Total Expenditures & Transfers Out Fund Balance
EMPLOYEE HEALTHCARE
INTERNAL SERVICE FUND
011
1.Revenues
2.Schedule of Contributions
3.Historical Financial Performance
EMPLOYEE HEALTH CARE INTERNAL SERVICE FUND REVENUES
FY2023 Projected Revenues
Charge for Services $3,048,603
Participant Premiums 456,576
Interest Earnings 6,000
$3,511,179
Charges for service,
3,048,603, 86.83%
Employee Premium,
$456,576 , 13.00%
Interest Earnings,
$6,000 , 0.17%
EMPLOYEE HEALTH CARE FUND SCHEDULE OF CONTRIBUTIONS
Employee monthly premium FY2023 FY2022 Change
Employee Only $ 173.00 $ 155.00 $ 18.00
Employee w/Children 314.00 281.00 33.00
Employee w/Spouse 345.00 309.00 36.00
Employee & Family 473.00 423.00 50.00
Part time Employee Only 651.00 622.00 29.00
Part time Employee w/Children 1,636.00 1,574.00 62.00
Part time Employee w/Spouse 1,879.00 1,808.00 71.00
Part time Employee & Family 2,864.00 2,762.00 102.00
City Cost per eligible employee
Full time $28,810 $26,676 $2,134
Part time 14,405 13,338 1,067
Total Billings to Dept’s/Fund’s $3,048,603 $2,823,679 $224,924
EMPLOYEE HEALTH CARE INTERNAL SERVICE FUND FINANCIAL
PERFORMANCE
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Total Revneues Total Expenditures Fund Balance
GENERAL LAND SALE
PERMANENT FUND
081
1.Revenues
2.Projected Distributions
3.Historical Financial Performance
GENERAL LAND SALE PERMANENT FUND REVENUES
FY2023 Projected Revenues
Interest on Investments $233,680 100.00%
Interest on Land Sale Contracts -0.00%
Land Sales -0.00%
$233,680 100.00%
GENERAL LAND SALE PERMANENT FUND PROJECTED
DISTRIBUTIONS
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
Actual Actual Actual Actual Actual Budgeted
December 31st Market Value 2017 2018 2019 2020 2021 2022
Portfolio Value $ 3,231,213 $ 2,930,478 $ 3,430,972 $ 3,643,755 $ 3,926,077 $ 4,002,714
4% of Portfolio Value $ 161,561 $ 146,524 $ 137,239 $ 145,750 $ 157,043 $ 160,109
Calendar Year Earnings $ 384,982 $ (139,174)$ 578,494 $ 350,022 $ 428,072 $ 233,680
Allowable Transfer $ 161,561 $ 78,000 $ 137,239 $ 145,750 $ 157,043 $ 160,109
GENERAL LAND SALE PERMANENT FUND FINANCIAL
PERFORMANCE
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Actual
FY2014
Actual
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Projected
FY2022
Proposed
FY2023
Investment Earnings Land Sales Transfer to General Fund Ending Fund Balance
AIRPORT LAND SALE
PERMANENT FUND
082
1.Revenues
2.Projected Distributions
3.Historical Financial Performance
AIRPORT LAND SALE PERMANENT FUND REVENUES
FY2023 Projected Revenues
Interest on Investments $1,894,625 99.47%
Interest on Land Sale Contracts 10,000 0.53%
Land Sales -0.00%
$1,904,625 100.00%
AIRPORT LAND SALE PERMANENT FUND PROJECTED
DISTRIBUTIONS
Market Value
Actual Actual Actual Actual Actual Projected
December 31,2017 2018 2019 2020 2021 2022
Portfolio Balance $ 25,751,927 $ 23,429,629 $ 26,117,403 $28,632,059 $31,034,201 $32,453,090
5 Year Average
FY23 Budget Transfer $ 28,333,276 X 3.8%$ 1,076,665
AIRPORT LAND SALE PERMANENT FUND FINANCIAL
PERFORMANCE
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
Actual
FY2014
Actual
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Projected
FY2022
Proposed
FY2023
Investment Earnings Land Sales Transfer to Airport Fund Ending Fund Balance
DEBT SERVICE FUND048
1.Revenues
2.Debt Retirement Schedule
DEBT SERVICE FUND REVENUES
FY2023 Projected Revenues
Transfer from General Fund $130,250
DEBT RETIREMENT SCHEDULE
FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030
Outstanding Debt $850,000 $760,000 $665,000 $565,000 $460,000 $355,000 $245,000 $125,000
Principle $ 90,000 $ 95,000 $100,000 $105,000 $105,000 $110,000 $120,000 $125,000
Interest 40,250 35,625 30,750 25,625 20,375 15,000 9,250 3,125
Total Payments $130,250 $130,625 $130,750 $130,625 $125,375 $125,000 $129,250 $128,125
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030
Outstanding Debt Principle Interest
EQUIPMENT REPLACEMENT
INTERNAL SERVICE FUND
061
1.Revenues
2.Schedule of Assets and Payments
3.Planned Acquisitions
4.Historical Financial Performance
EQUIPMENT REPLACEMENT INTERNAL SERVICE FUND
REVENUES
FY2023 Projected Revenues
Departmental Charges $355,865 89.84%
Other Income 8,359 8.05%
Interest on Investments 31,884 2.11 %
Total $396,108 100.00%
Departmental
Charges,
355,865,
89.84%
Interest on Inv.,
$31,884 , 8.05%
Other, $8,359 ,
2.11%
EQUIPMENT REPLACEMENT FUND SCHEDULE OF ASSETS &
PAYMENTS
Dept.
Estimated
Replaceme
nt Year Description 2022 2023 2024 2025 2026
Fire 2035 25' Safeboat $ 8,169 $ 8,169 $ 8,169 $ 8,169 $ 8,169
Streets 2041 Water Truck 8,969 8,969 8,969 8,969 8,969
Fire 2020 Pumper, Engine 3 28,934 28,723 28,723 28,723 28,723
Non-Dept 2024 Datacenter Replacement 30,820 30,820 37,988 37,988 37,988
Streets 2039 Street Sweeper 18,925 18,925 18,925 18,925 18,925
Streets 2048 Sander Truck 11,670 11,670 11,670 11,670 11,670
Streets 2048 Sander Truck 11,266 11,266 11,266 11,266 11,266
Streets 2022 160H Motor Grader with Wing & Plow 17,935 17,935 17,935 17,935 17,935
Fire 2024 Hurricane Aerial 26,081 26,081 63,266 63,266 63,266
Streets 2025 MT-6 4x4 Articulating Snow Blower 14,351 14,351 14,351 22,358 22,358
Fire 2026 Hurricane Tanker, Engine 4 12,584 12,584 12,584 12,584 30,544
Streets 2026 Aerial Bucket Truck 5,218 5,218 5,218 5,218 9,424
Fire 2023 Ambulance 17,415 26,118 26,118 26,118 26,118
Parks & Rec 2029 Ice Conditioner 5,120 5,120 5,120 5,120 5,120
Streets 2029 140H Motor Grader with Wing 13,163 13,163 13,163 13,163 13,163
Streets 2028 MT-6 4x4 Articulating Snow Blower 11,349 11,349 11,349 11,349 11,349
Fire 2030 Pumper Engine 2 13,759 13,759 13,759 13,759 13,759
Fire 2029 Ambulance 16,446 16,446 16,446 16,446 16,446
Streets 2034 Crosswind, IH4300 Sweeoer 10,662 10,662 10,662 10,662 10,662
Streets 2035 L120 Loader 16,256 16,256 16,256 16,256 16,256
Streets 2038 120G Motor Grader w/ Wing & Plow 19,045 19,045 19,045 19,045 19,045
Streets 2039 L110H Loader $ 16,256 $ 16,256 $ 16,256 16,256 16,256
Non-Dept 2032 Network Infrasturcture 12,980 12,980 12,980 12,980 12,980
Total $ 347,373 $ 355,865 $ 400,218 $ 408,226 $ 430,392
Fire 123,389 131,881 169,066 169,066 187,026
Streets 175,065 175,065 175,065 183,072 187,278
Non-Dept 43,800 43,800 50,968 50,968 50,968
Parks & Rec 5,120 5,120 5,120 5,120 5,120
Total $ 347,373 $ 355,865 $ 400,218 $ 408,226 $ 430,392
EQUIPMENT REPLACEMENT FUND PLANNED ACQUISITIONS
Ambulance $ 231,402
EQUIPMENT REPLACEMENT INTERNAL SERVICE FUND
FINANCIAL PERFORMANCE
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
Total Revneues Total Expenditures Unrestricted Net Position
FLEET REPLACEMENT
INTERNAL SERVICE FUND
063
1.Revenues
2.Schedule of Assets and Payments
3.Planned Acquisitions
4.Historical Financial Performance
FLEET REPLACEMENT INTERNAL SERVICE FUND REVENUES
FY2023 Projected Revenues
Departmental Charges $151,327 91.73%
Other Income 6,344 3.85%
Interest on Investments 7,294 4.42%
Total $164,965 100.00%
Departmental
Charges,
151,327, 92%
Interest on
Inv., $7,294 ,
4%
Other, $6,344
, 4%
FLEET REPLACEMENT FUND SCHEDULE OF ASSETS & PAYMENTS
Item Department Vehicle
Estimated Replacement
Year Description 2022 2023 2024 2025 2026 2027 2028
1 Police P-02 2023 AWD police cruiser $ 3,942 $ 3,942 $ 5,947 $ 5,947 $ 5,947 $ 5,947 $ 5,947
2 Police P-03 2023 AWD police cruiser 3,942 3,942 4,180 4,180 4,180 4,180 4,180
3 Police P-16 2022 AWD police cruiser 3,942 4,098 4,098 4,098 4,098 4,098 4,098
4 Police P-08 2021 AWD police cruiser 3,223 3,223 3,223 3,223 3,223 3,223 3,223
5 Police P-25 2022 AWD police cruiser 3,942 4,098 4,098 4,098 4,098 4,098 4,098
6 Police P-26 2021 AWD police cruiser 3,223 3,223 3,223 3,223 3,223 3,223 3,223
7 Police P-27 2024 AWD police cruiser 3,942 3,942 3,942 4,267 4,267 4,267 4,267
8 Police P-7 2024 AWD police cruiser 5,604 5,604 5,604 6,066 6,066 6,066 6,066
9 Police P-32 2025 AWD police cruiser 5,604 5,604 5,604 5,604 6,187 6,187 6,187
10 Police P-33 2024 AWD police cruiser 5,604 5,604 5,604 6,066 6,066 6,066 6,066
11 Police P-35 2025 AWD police cruiser 5,604 5,604 5,604 5,604 6,187 6,187 6,187
12 Police P-31 2025 AWD police cruiser 5,604 5,604 5,604 5,604 6,187 6,187 6,187
13 Police P-36 2026 AWD police cruiser 5,604 5,604 5,604 5,604 5,604 6,311 6,311
14 Police P-38 2028 AWD police cruiser 5,604 5,604 5,604 5,604 5,604 5,604 5,604
15 Police P-39 2028 AWD police cruiser 5,604 5,604 5,604 5,604 5,604 5,604 5,604
16 Police P-11 2021 AWD police cruiser 4,678 4,678 4,678 4,678 4,678 4,678 4,678
17 Police P-37 2026 AWD police cruiser 5,604 5,604 5,604 5,604 5,604 6,311 6,311
18 Parks & Rec PR-003 2028 1/2 Ton pickup 3,500 3,500 3,500 3,500 3,500 3,500 3,500
19 Parks & Rec BF-01 2028 1/2 Ton pickup 3,500 3,500 3,500 3,500 3,500 3,500 3,500
20 Parks & Rec PR-007 2029 1/2 Ton pickup 3,570 3,570 3,570 3,570 3,570 3,570 3,570
21 Parks & Rec PR-009 2029 1/2 Ton pickup 3,570 3,570 3,570 3,570 3,570 3,570 3,570
22 Parks & Rec PR-002 2029 1 Ton PU 3,179 3,179 3,179 3,179 3,179 3,179 3,179
23 Parks & Rec PR-006 2028 3/4 Ton pickup 2,891 2,891 2,891 2,891 2,891 2,891 2,891
24 Fire F-11 2021 3/4 Ton pickup 3,045 3,045 3,045 3,045 3,045 3,045 3,045
25 Fire F-10 2021 3/4 Ton pickup 3,045 3,045 3,045 3,045 3,045 3,045 3,045
26 Fire P-11 2024 3/4 Ton pickup 2,671 2,671 2,671 3,524 3,524 3,524 3,524
27 Fire F-12 2030 3/4 Ton pickup 3,008 3,008 3,008 3,008 3,008 3,008 3,008
28 Streets ST-01 2028 3/4 Ton pickup 2,891 2,891 2,891 2,891 2,891 2,891 2,891
29 Streets ST-03 2030 1 Ton PU 3,009 3,009 3,009 3,009 3,009 3,009 3,009
30 Shop SH-01 2026 1/2 Ton PU 3,066 3,066 3,066 3,066 3,066 3,453 3,453
31 Animal Control AC-3 2030 1/2 Ton pickup 3,187 3,187 3,187 3,187 3,187 3,187 3,187
32 Animal Control AC-1 2028 Van 2,121 2,121 2,121 2,121 2,121 2,121 2,121
33 Senior Center SC-05 2021 15 Passenger Van 2,391 2,487 2,487 2,487 2,487 2,487 2,487
34 Senior Center SC-06 2023 15 Passenger Van 2,359 2,359 2,487 2,487 2,487 2,487 2,487
35 Senior Center SC-02 2026 AWD Vehicle 1,933 1,933 1,933 1,933 1,933 2,177 2,177
36 Senior Center SC-04 2028 AWD Vehicle 1,933 1,933 1,933 1,933 1,933 1,933 1,933
37 Senior Center SC-08 2033 AWD Vehicle 1,933 1,933 1,933 1,933 1,933 1,933 1,933
38 Buildings BI-2 2031 15 Passenger Van 2,813 2,813 2,813 2,813 2,813 2,813 2,813
39 Buildings BI-3 2033 15 Passenger Van 2,651 2,651 2,651 2,651 2,651 2,651 2,651
40 Streets ST-02 2026 1 Ton PU 3,009 3,009 3,009 3,009 3,009 3,389 3,389
41 Shop SH-02 2026 1 Ton PU 4,374 4,374 4,374 4,374 4,374 4,642 4,642
Total $ 150,919 $ 151,327 $ 153,698 $ 155,800 $ 157,549 $ 160,242 $ 160,242
Police $ 81,270 $ 81,582 $ 83,825 $ 85,074 $ 86,823 $ 88,237 $ 88,237
Parks & Rec 20,210 20,210 20,210 20,210 20,210 20,210 20,210
Fire 11,769 11,769 11,769 12,622 12,622 12,622 12,622
Streets 8,909 8,909 8,909 8,909 8,909 9,289 9,289
Shop 7,440 7,440 7,440 7,440 7,440 8,095 8,095
Animal Control 5,308 5,308 5,308 5,308 5,308 5,308 5,308
Senior Center 10,549 10,645 10,773 10,773 10,773 11,017 11,017
Buildings 5,464 5,464 5,464 5,464 5,464 5,464 5,464
$ 150,919 $ 151,327 $ 153,698 $ 155,800 $ 157,549 $ 160,242 $ 160,242
FLEET REPLACEMENT FUND PLANNED ACQUISITIONS
Police Patrol Vehicle $ 56,922
Police Patrol Vehicle 56,922
Police Patrol Vehicle 56,922
Police Patrol Vehicle 56,922
Senior Center Van 43,970
Senior Center Van 43,107
$314,765
FLEET REPLACEMENT INTERNAL SERVICE FUND FINANCIAL
PERFORMANCE
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Revenues, Expenditures and Unrestricted Net Position
Total Revneues Total Expenditures Unrestricted Net Position
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