HomeMy WebLinkAbout1999-01-28 Council Minutes - Special MeetingAGENDA
KENAI CITY COUNCIL -SPECIAL MEETING
JANUARY 28, 1999
7:00 P.M.
KENAI CITY COUNCIL CHAMBERS
http://www.ci.kenai.ak.us
ITEM A: CALL TO ORDER
1. Pledge of Allegiance
2. Roll Call
3. Agenda Approval
ITEM B: NEW BUSINESS
1. Mid -Year Financial Report
EXECUTIVE SESSION - None Scheduled
ITEM C: ADJOURNMENT
KENAI CITY COUNCIL -SPECIAL MEETING
JANUARY 28, 1999
7:00 P.M.
KENAI CITY COUNCIL CHAMBERS
http: / Z www. ci. kenai. ak. u s
MAYOR JOHN J. WILLIAMS, PRESIDING
ITEM A: CALL TO ORDER
Mayor Williams called the meeting to order at approximately 7:01 p.m. in the Council
Chambers in the Kenai City Hall Building.
A-1. PLEDGE OF ALLEGIANCE
Mayor Williams led those assembled in the Pledge of Allegiance.
A-2., ROLL CALL
Roll was taken by the City Clerk. Present were: Swarner, Moore, Measles, Bannock,
Williams and Bookey.
A- 3 . AGENDA APPROVAL
Mayor Williams reported he had no changes to the agenda.
With no changes to the agenda, the agenda was approved as presented.
ITEM B: NEW BUSINESS
B-1. Mid -Year Financial Report
City Manager Ross explained Finance Director Semmens would be giving an overview
of the present budget and items that have been added to the budget since its
approval. After that, a brief overview of how administration would be approaching
this year's budget based on information in hand.
Semmens distributed budget projections, increases, future impacts on the fund
balance and boating facility operating budget information sheets.
Assessed Value: Semmens noted there was approximately $5 million above the
assessed value projected. In looking at the rates of revenue collection, he reduced
$6,500 from the property tax revenue estimates attributed to penalty collection rates.
He noted, he had only third quarter (ending September 30, 1998) information which
indicated a decrease of 1.55%. With only that information, Semmens continued, he
did not feel comfortable changing the sales tax numbers. In reviewing the calendar
sales tax information, he predicted the sales tax revenue would be flat (within 1 %) .
KENAI COUNCIL MEETING SPECIAL MEETING
JANUARY 28, 1999
PAGE 2
Safe Communities Funds (Municipal Assistance / Revenue Sharing): Semmens
noted, Safe Communities funds to be received would be $176,000 (down from
$179,000). He drew attention to Fish Tax income from the state. He noted, every
year he asks Department of Fish & Game what the value of the previous years' catch
was compared to the present year (1997 v. 1998) . Semmens continued, last year he
was told to figure on a 40% deduction. However in speaking with them recently, he
was told the 1997 value of the Cook Inlet catch was $32.4 million and the 1998 value
was $9.6 million. Due to this information, he reduced fish tax revenue to 30% of the
1998 figure -- a fairly substantial decline in the projected revenues.
Interest Rates: Semmens noted, interest rates had declined but are not projected to
continue. He did not change the estimate for interest because a little more is being
invested than what he based his projections on last year. He continued, last year he
started out with $6.5 million estimated and presently is still the same. The transfers
are not changed and the total revenue was at $7.38 million.
Expenditures: Semmens noted, the budget at the beginning of the year was
$7,982,999. Items increasing the fund balance appropriations were purchase orders,
the gas line to Five Irons Subdivision, Cunningham Park improvements, legislative
salary increases, multi -purpose facility design and the Crow Court project.
Semmens added, appropriations due to increases in revenue were a donation from
the Kenai Elks Lodge and a library assistance grant. The total of these increased the
budget by $312,674. At this time, the budget total was at $8,295,673.
Semmens added, if the revenues come in as projected and all of the appropriation
was spent, there would be a deficit of $911,712. Because not all the funds
appropriated are spent, administration projected the actual deficit to be between
$153,000 and $552,000, which includes monies that will not be spent and
encumbrances that roll over to the next year. When the budget was developed, the
lapse was projected at five percent. Semmens added, he estimated the total lapse
and end of year encumbrances would be 94%, or approximately $200,000.
Known Future General Fund Impacts on Fund Balance: Semmens listed Etolin
Subdivision for the health center (purchase from Airport Lands), South Spruce
parking (will be split 50/50 with water/sewer fund), FY 99 Municipal Grant Match
($73,000 for city's match), transfer to Dock Fund (fund will be short of cash and will
need cash in order to operate), multi -purpose facility (budget for the facility is
$900,000 and offset from land sales is to approximately $700,000), Erik Hansen
Scout Park ($20,000 to finish the project) as known items to affect the fund balance.
These costs represented $1.292 million to come out of the available fund balance of
$7.2 million.
Semmens added, from an interest standpoint, the city is in good shape in regard to
the multi -purpose facility and sale of Five Irons Subdivision lands. However, he
wanted council to understand that once the $900,000 is out of the General Fund
balance, it will never be available for appropriation. Semmens added, the proceeds
KENAI COUNCIL MEETING SPECIAL MEETING
JANUARY 28, 1999
PAGE 3
from the land sale are required to be deposited in a general land trust fund from
which the interest may be spent by the General Fund. Ross noted, $304,000 had
been received from the lots already sold, representing nine of the 13 lots. He added,
the rest of the estimate represented at what they believed Block 3 would sell.
Bannock asked if council had fooled itself to think the sale of the Five Irons lots
would fund the construction of the multi -purpose facility. Ross explained, he
remembered indicating to council in prior discussions, that it would be a wash
because the interest from the land trust is available to the General Fund. However,
since the interest earned goes to the General Fund and as far as a revenue source, it
was a wash. Williams stated he didn't think that was a problem because the land
trust was created by code and it gives an opportunity to assure the safety of the
capital of that return until it is absolutely needed, which would require a change in
the code.
Williams asked if the Etolin Subdivision property had been appraised recently. Ross
noted, it was the actual appraised value and FAA had accepted it and given the
approval to proceed. Ross noted, the appraisal on the property where the multi-
purpose facility and Challenger Center would be built was $75,000. Ross reported,
administration was delaying the purchase of the Etolin property until approximately
30 days prior to needing it in order to continue earning interest on the General Fund
monies.
Ross added, at this time the Health Center project funding is being reworked in the
Legislature in an attempt to make it a direct grant to bypass some of the red tape
involved with DOT facilities. If that cannot be done, they will work with the red tape
and go with it. At this time, they didn't anticipate any problems. Ross continued, it
was not planned to begin construction this year, but it could go to bid this fall and
get a better bid environment or go to bid next spring. He added, he didn't believe it
would significantly delay the project.
Boating Facility: Semmens explained a $75,000 transfer to the Dock Fund would
be needed because the facility loses money every year. Initially, it was projected
$90,000 would have to be taken from retained earnings this year, but due to
petroleum sales, a reduction of $77,000 would be made. Also, the Fund was running
out of cash this year and he had projected a $75,000 deficit. Semmens
recommended to wait until the Fiscal 99 financial statement comes out with the
exact amount of negative cash and then bring an ordinance forward to move cash to
the Dock Fund. This could be done each year.
Semmens noted, in the past council had discussed making this Fund from an
enterprise fund (recording depreciation expense) to either a special revenue fund (not
recognizing depreciation) or placing it into the General Find. He continued, council
had also talked about privatizing the dock in the future and if that is done, it would
be best to have it as an enterprise fund at that time. He recommended transferring
cash as needed to the fund.
KENAI COUNCIL MEETING SPECIAL MEETING
JANUARY 28, 1999
PAGE 4
Williams ' asked what portion of the net income (loss) was cash and depreciation.
Semmens stated, the non -cash portion of the $77,000 was $26,000. Semmens also
noted the two largest line items in expense were salaries and fuel. Williams asked
what the ramifications of going private would be to the city. Semmens answered, the
city would have to continue maintaining the facility, but would get away from salary
expenses and perhaps fuel.
Water/Sewer Funds: Semmens reported these funds were in good shape and
should end the year with a slight deficit due to taking funds from it to match grants
for water main loops.
Airport Fund: Semmens reported this fund would end the year in good shape and
was projecting a $40,000 surplus.
Airport Terminal: Semmens reported he was projecting a $108,000 contribution to
retained earnings.
Congregate Housing: Semmens reported he was projecting a $67,000 contribution
to retained earnings. He noted the senior funds, which are primarily grant funded,
would be turning out basically even, although a small amount of money was
appropriated for a van. He also projected retained earnings on the housing facility at
$483,000.
Ross stated, in next year's budget, he anticipated projecting revenues as flat.
Department heads are working on a maintenance budget. They will not be adding
any new capital projects for next year's list, but won't short-circuit the ones already
being developed. Because council set up an Equipment Reserve Fund, building
maintenance schedule, and future city version of a STIP list, he felt the revenue
downturn blow to the city would be softened. He noted, next year's budget would
show a deficit, but there will be a five-year projection to know what the fund balance
will be, what the projected tax rate in the future may be, etc.
Semmens noted the only items purchased from the Equipment Reserve Fund were a
sweeper from the Airport Fund and a fire engine. Ross noted the next major
purchase wasn't expected until 2002, but the Equipment Reserve Fund will carry it.
A general discussion followed regarding expected layoffs from the oil and gas
industry which would affect the Kenai Peninsula. Williams noted the Governor had
called a meeting of the Alaska Conference of Mayors for February 9 to discuss the
state shortfall and what might be done.
EXECUTIVE SESSION - None Scheduled
KENAI COUNCIL MEETING SPECIAL MEETING
JANUARY 28, 1999
PAGE 5
ITEM C: ADJOURNMENT
The' meeting adjourned at approximately 7:55 p.m.
Minutes transcribed and prepared by:
Carol L. Freas, City Clerk
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