HomeMy WebLinkAboutOrdinance No. 3211-2021_____________________________________________________________________________________
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Sponsored by: Administration
CITY OF KENAI
ORDINANCE NO. 3211-2021
AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA ADOPTING THE
ANNUAL BUDGET FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE
30, 2022 AND COMMITTING $4,898,000 OF GENERAL FUND, FUND BALANCE FOR FUTURE
CAPITAL IMPROVEMENTS.
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, pursuant to Kenai City Charter section 2-4, the City Council has the power to adopt
a budget, raise revenue, and make appropriations; and regulate salaries and wages and all other
fiscal affairs of the City; and,
WHEREAS, adoption of this Ordinance constitutes Council meeting its obligation to adopt a
budget, raise revenue, and make appropriations; and,
WHEREAS, through adoption of the document entitled “Annual Budget for the City of Kenai,
Alaska July 1, 2021 – June 30, 2022”, which includes the City Manager presented table of
Authorized Personnel Staffing and Salary Schedules, Council meets its obligation to adopt the
Salary Schedule of the City for fiscal year 2022; and,
WHEREAS, committed fund balance represents resources whose use is constrained by Council
self-imposed limitations at its highest level of decision making, an Ordinance, and that remain
binding unless removed in the same manner; and,
WHEREAS, in recognition of deferred and ongoing maintenance needs of City facilities and in
support of the City’s Fiscal Year 2021 – 2026 Capital Improvement Plan (The Plan), Council
commits $4,898,000, the General Fund amount required for full funding of The Plan for fiscal
years 2023-2026.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA,
as follows:
Section 1.That certain document entitled " Annual Budget for the City of Kenai, Alaska July
1, 2021 – June 30, 2022" 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, 2021 and ending June 30, 2022.
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, 2021, and ending the 30th
day of June, 2022, to be expended consistent with and subject to the restrictions, procedures,
AMENDED BY SUBSTITUTION
Ordinance No. 3211-2021
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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 $ 19,083,063
Enterprise Fund –
Congregate Housing Fund 646,731
Internal Service Funds:
Equipment Replacement Fund 205,378
Fleet Replacement Fund 73,344
Employee Health Care Fund 3,508,398
Total Internal Service Funds 3,787,120
Special Revenue Funds:
Personal Use Fishery Fund 525,146
Water & Sewer Fund 3,198,015
Airport Fund 3,777,458
Senior Citizen Fund 975,191
Total Special Revenue Funds 8,475,810
Permanent Funds:
Airport Land Sale Permanent Fund 1,012,722
General Land Sale Permanent Fund 148,315
Total Permanent Revenue Funds 1,161,037
Capital Project Funds:
Cemetery Improvement 260,000
Kenai Recreation Center Improvement 1,036,000
Kenai Senior Center Improvement 88,000
Personal Use Fishery Improvement 50,000
Municipal Roadway Improvement 78,387
Kenai Public Safety Improvement 225,000
Animal Control Improvement 40,000
Congregate Housing Improvement 140,000
Airport Operations Facility Improvement 185,000
Airport Improvement 500,000
Water & Sewer Improvement 400,000
W aste Water Treatment Plant 130,000
Total Capital Project Funds 3,132,387
Debt Service Fund – Library Expansion Bonds 129,625
Total All Funds $36,415,773
Section 3. Council herby commits $4,898,000 of Unassigned General Fund, Fund Balance for
future renovations and improvements to City facilities.
Section 4. Council herby adopts the Salary Schedule presented by the City Manager and
included in the “Annual Budget for the City of Kenai, Alaska July 1, 2021 – June 30, 2022”:
Ordinance No. 3211-2021
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Classified employees excluding those engaged in fire protection activities.
Range A B C D E F AA BB CC
Step
1 $12.75 $13.07 $13.39 $13.71 $14.03 $14.34 $14.66 $14.98 $15.30
2 13.39 13.72 14.06 14.39 14.73 15.06 15.40 15.73 16.07
3 14.06 14.41 14.76 15.11 15.47 15.82 16.17 16.52 16.87
4 14.76 15.13 15.50 15.87 16.24 16.61 16.97 17.34 17.71
5 15.50 15.89 16.28 16.66 17.05 17.44 17.83 18.21 18.60
6 16.28 16.69 17.09 17.50 17.91 18.32 18.72 19.13 19.54
7 17.09 17.52 17.94 18.37 18.80 19.23 19.65 20.08 20.51
8 18.29 18.75 19.20 19.66 20.12 20.58 21.03 21.49 21.95
9 19.21 19.69 20.17 20.65 21.13 21.61 22.09 22.57 23.05
10 20.16 20.66 21.17 21.67 22.18 22.68 23.18 23.69 24.19
11 21.16 21.69 22.22 22.75 23.28 23.81 24.33 24.86 25.39
12 22.24 22.80 23.35 23.91 24.46 25.02 25.58 26.13 26.69
13 23.36 23.94 24.53 25.11 25.70 26.28 26.86 27.45 28.03
14 24.52 25.13 25.75 26.36 26.97 27.59 28.20 28.81 29.42
15 25.73 26.37 27.02 27.66 28.30 28.95 29.59 30.23 30.88
16 27.02 27.70 28.37 29.05 29.72 30.40 31.07 31.75 32.42
17 28.40 29.11 29.82 30.53 31.24 31.95 32.66 33.37 34.08
18 29.79 30.53 31.28 32.02 32.77 33.51 34.26 35.00 35.75
19 31.29 32.07 32.85 33.64 34.42 35.20 35.98 36.77 37.55
20 32.84 33.66 34.48 35.30 36.12 36.95 37.77 38.59 39.41
21 34.49 35.35 36.21 37.08 37.94 38.80 39.66 40.53 41.39
22 36.21 37.12 38.02 38.93 39.83 40.74 41.64 42.55 43.45
23 38.01 38.96 39.91 40.86 41.81 42.76 43.71 44.66 45.61
24 39.92 40.92 41.92 42.91 43.91 44.91 45.91 46.91 47.90
25 41.92 42.97 44.02 45.06 46.11 47.16 48.21 49.26 50.30
26 44.04 45.14 46.24 47.34 48.44 49.55 50.65 51.75 52.85
27 46.20 47.36 48.51 49.67 50.82 51.98 53.13 54.29 55.44
28 48.53 49.74 50.96 52.17 53.38 54.60 55.81 57.02 58.24
29 51.02 52.30 53.57 54.85 56.12 57.40 58.67 59.95 61.22
Classified employees engaged in fire protection activities
Range A B C D E F AA BB CC
Step
18 $21.28 $21.81 $22.34 $22.88 $23.41 $23.94 $24.47 $25.00 $25.54
19 22.35 22.91 23.47 24.03 24.59 25.14 25.70 26.26 26.82
20 23.47 24.06 24.64 25.23 25.82 26.40 26.99 27.58 28.16
21 24.64 25.26 25.87 26.49 27.10 27.72 28.34 28.95 29.57
22 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
17 $59,072 $74,177
18 61,963 77,975
19 65,083 85,914
20 68,307 90,170
21 71,739 94,700
22 75,317 99,414
23 79,084 104,382
Ordinance No. 3211-2021
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24 81,108 109,586
25 87,201 115,117
26 91,591 120,903
27 96,108 126,857
28 100,944 133,256
29 106,120 140,076
Temporary employees excluding those engaged in fire protection activities.
Range A B C
Step
T1 $12.75 $13.07 $13.39
T2 13.39 13.72 14.06
T3 14.06 14.41 14.76
T4 14.76 15.13 15.50
T5 15.50 15.89 16.28
T6 16.28 16.69 17.09
T7 17.09 17.52 17.94
T8 18.29 18.75 19.20
T9 19.21 19.69 20.17
T10 20.16 20.66 21.17
T11 21.16 21.69 22.22
T12 22.24 22.80 23.35
T13 23.36 23.94 24.53
T14 24.52 25.13 25.75
T15 25.73 26.37 27.02
T16 27.02 27.70 28.37
T17 28.40 29.11 29.82
T18 29.79 30.53 31.28
T19 31.29 32.07 32.85
T20 32.84 33.66 34.48
T21 34.49 35.35 36.21
T22 36.21 37.12 38.02
T23 38.01 38.96 39.91
T24 39.92 40.92 41.92
T25 41.92 42.97 44.02
T26 44.04 45.14 46.24
T27 46.20 47.36 48.51
T28 48.53 49.74 50.96
T29 51.02 52.30 53.57
Temporary employees engaged in fire protection activities.
Range A B C
Step
T18 $21.28 $21.81 $22.34
T19 22.35 22.91 23.47
T20 23.47 24.06 24.64
T21 24.64 25.26 25.87
T22 25.88 26.53 27.17
Section 5. Severability: That if any part or provision of this ordinance or application thereof to
any person or circumstances 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
Ordinance No. 3211-2021
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in all controversy in which this judgment shall have been rendered, and shall 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 6.Effective Date: That pursuant to KMC 1.15.070(f), this ordinance shall take effect
July 1, 2021.
ENACTED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, this 19th day of May, 2021.
BRIAN GABRIEL SR., MAYOR
ATTEST:
___________________________________
Jamie Heinz, MMC, City Clerk
Introduced: May 5, 2021
Enacted: May 19, 2021
Effective: July 1, 2021
Approved by Finance: _________________
MEMORANDUM
TO: Mayor Brian Gabriel and Kenai City Council
THROUGH: Paul Ostrander, City Manager
FROM: Terry Eubank
DATE: April 27, 2021
SUBJECT: Ordinance 3211-2021 Adopting the FY2022 City of Kenai Budget
The purpose of this memo is to summarize the changes that have been proposed to the FY2022
Budget since disbursement of work session materials on April 9th, and to communicate the impact
of these changes on each of the City’s operating funds. The following are the recommended
changes that have been incorporated into the draft budget and appropriating ordinance.
Amounts in brackets ( ) are decreases and amounts without brackets are increases. New
summary pages for the all funds, after incorporating the changes, are attached for your review.
Administration Recommended Amendments:
General Fund
Expenditures:
Visitor Center – Professional Services $10,000
The operating agreement with the Kenai Chamber of Commerce for operations of the facility is
$105,000 annually and the draft budget incorrectly included the amount at $95,000.
General Fund
Expenditures:
Legislative – Professional Services $3,683
This increase is required to fund the recently awarded three-year agreement to perform the City’s
annual financial statement and compliance audits.
General Fund
Expenditures:
Manager – Professional Services $53,050
To increase the FY21 City marketing campaign.
Page 2 of 7
General Fund
Expenditures:
Non-Departmental – Salaries $ 223
Non-Departmental - Medicare 3
Non-Departmental – Social Security 13
Non-Departmental – Unemployment Insurance 1
Non-Departmental – Workers Compensation 4
Transfer to Senior Citizen Fund 1,205
Police – Salaries 274
Police - Medicare 3
Police – Social Security 17
Police – Unemployment Insurance 1
Police – Workers Compensation 4
Parks, Recreation & Beautification – Salaries 4,411
Parks, Recreation & Beautification – Overtime 4
Parks, Recreation & Beautification - Leave 83
Parks, Recreation & Beautification - Medicare 64
Parks, Recreation & Beautification – Social Security 243
Parks, Recreation & Beautification – PERS 117
Parks, Recreation & Beautification – Unemployment Insurance 22
Parks, Recreation & Beautification – Workers Compensation 110
Parks, Recreation & Beautification – Supplemental Retirement 106
Library – Salaries 1,133
Library – Leave 6
Library - Medicare 16
Library – Social Security 45
Library – PERS 90
Library – Unemployment Insurance 6
Library – Workers Compensation 6
Library – Supplemental Retirement 6
$ 8,216
These changes are needed to the FY2022 City of Kenai Salary Schedule which included making
the minimum rate of pay $12.75 and recalculating pay rates for ranges below the current range 3
to provide consistency in pay practices in the City’s Salary Schedule and creating a separate
Salary Schedule for temporary City employees.
General Fund
Expenditures:
Non-Departmental – Transfer to Senior Center Improvement
Capital Project Fund $(35,000)
To reduce the General Fund transfer for the amount to be provided by grants for the remodel of
the Senior Center’s front entry doors.
General Fund
Expenditures:
Non-Departmental – PERS $ (929)
Page 3 of 7
Reduction in PERS On-behalf funding for all proposed personnel changes in the General Fund.
Note there is a corresponding decrease in PERS On-behalf revenue for this change.
General Fund
Expenditures:
Planning & Zoning – Professional Services $42,000
For inclusion of two special projects including $30,000 for surveying in Old Town and $12,000 for
assessment and provide recommended enhancements of the City’s Geographic Information
System (GIS).
General Fund
Expenditures:
Police – Salaries $ 9,755
Police - Leave 488
Police - Medicare 151
Police – Social Security 17
Police – PERS 2,146
Police – Unemployment Insurance 51
Police – Workers Compensation 313
$12,904
Pay increase for the Police Chief upon voluntarily entering the City’s Department Head Service.
General Fund
Expenditures:
Streets – Salaries $(55,886)
Streets – Overtime (172)
Streets - Leave (1,505)
Streets - Medicare (834)
Streets – PERS (12,333)
Streets – Unemployment Insurance (287)
Streets – Workers Compensation (2,155)
Streets – Health & Life Insurance (23,979)
Streets – Supplemental Retirement (1,500)
Boating Facility – Salaries 73
Boating Facility – Overtime 2
Boating Facility - Leave 26
Boating Facility - Medicare 2
Boating Facility – PERS 17
Boating Facility – Workers Compensation 4
Boating Facility – Health & Life Insurance (2)
Boating Facility – Supplemental Retirement (68)
$(98,597)
Elimination of a Street Operator position.
General Fund
Total Administration Recommended Expenditure Changes $ (4,673)
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City Council Recommended Amendments:
General Fund
Expenditures:
City Clerk – Salaries $9,875
City Clerk - Leave 380
City Clerk - Medicare 149
City Clerk – PERS 2,172
City Clerk – Unemployment Insurance 52
City Clerk – Workers Compensation 26
Legal – Salaries 10,581
Legal - Leave 407
Legal - Medicare 159
Legal – PERS 2,327
Legal – Unemployment Insurance 55
Legal – Workers Compensation 24
City Manager – Salaries 13,380
City Manager - Leave 360
City Manager - Medicare 199
City Manager – PERS 2,944
City Manager – Workers Compensation 35
$43,125
To incorporate compensation adjustments for Council contract employees based upon FY2021
performance evaluations.
General Fund
Expenditures:
Legislative – Small Tools $10,000
For replacement of chairs in Council Chambers and in the Clerk’s Conference Room.
General Fund
Total City Council Recommended Expenditure Changes $53,125
Total General Fund Recommended Expenditure Changes $48,452
Administration Recommended Amendments:
Personal Use Fishery Fund
Expenditures:
Public Safety $8,800
Inclusion of a special project to provide a boat operator course to fire department personnel.
Personal Use Fishery Fund
Expenditures:
Streets – Salaries $ 58
Streets – Overtime 6
Streets - Leave 19
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Streets – PERS 20
Streets – Workers Compensation 5
Streets – Supplemental Retirement (51)
Dock – Salaries 29
Dock – Overtime 7
Dock - Leave 10
Dock – PERS 11
Dock – Workers Compensation 2
$ 116
Elimination of a Street Operator position.
Personal Use Fishery Fund
Expenditures:
Parks, Recreation & Beautification – Salaries $ 559
Parks, Recreation & Beautification – Overtime 349
Parks, Recreation & Beautification - Medicare 13
Parks, Recreation & Beautification – Social Security 56
Parks, Recreation & Beautification – PERS 4
Parks, Recreation & Beautification – Unemployment Insurance 4
Parks, Recreation & Beautification – Workers Compensation 24
$1,009
Personal Use Fishery Fund
Expenditures:
Public Safety – Repair & Maintenance $1,265
Inclusion of funds for AED annual servicing.
Personal Use Fishery
Total Administration Recommended Expenditure Changes $11,190
Administration Recommended Amendments:
Congregate Housing Fund
Expenditures:
Salaries $ 67
Medicare 1
Social Security 4
Total Administration Recommended Expenditure Changes $ 72
These changes are needed to the FY2022 City of Kenai Salary Schedule which included making
the minimum rate of pay $12.75 and recalculating pay rates for ranges below the current range 3
to provide consistency in pay practices in the City’s Salary Schedule and creating a separate
Salary Schedule for temporary City employees.
Administration Recommended Amendments:
Water & Sewer Fund
Expenditures:
Page 6 of 7
Water – Small Tools $ 8,750
Water – Professional Services 8,750
Water – Transfer to Water & Sewer Improvement Capital Project Fund (17,500)
Sewer – Small Tools 8,750
Sewer – Professional Services 8,750
Sewer – Transfer to Water & Sewer Improvement Capital Project Fund (17,500)
Wastewater Treatment Plant– Small Tools 17,500
Sewer – Professional Services 17,500
Sewer – Transfer to Water & Sewer Improvement Capital Project Fund (35,000)
Total Administration Recommended Expenditure Changes $ -0-
Convert SCADA integration projects into operating fund expenditures rather than capital projects.
Administration Recommended Amendments:
Senior Citizen Fund
Expenditures:
Access – Salaries $2,067
Access – Medicare 30
Access – Social Security 128
Access – Unemployment Insurance 11
Access – Workers’ Compensation 57
Congregate Meals – Salaries (1,390)
Congregate Meals – Leave (101)
Congregate Meals – Medicare (21)
Congregate Meals – Social Security 33
Congregate Meals – PERS (576)
Congregate Meals –Unemployment Insurance (6)
Congregate Meals – Workers’ Compensation (85)
Congregate Meals – Supplemental Retirement (87)
Home Meals – Salaries (1,195)
Home Meals – Leave (86)
Home Meals – Medicare (16)
Home Meals – Social Security 28
Home Meals – PERS (494)
Home Meals –Unemployment Insurance (7)
Home Meals – Workers’ Compensation (73)
Home Meals – Supplemental Retirement (74)
Transportation – Salaries 3,614
Transportation – Medicare 52
Transportation – Social Security 224
Transportation – Unemployment Insurance 17
Transportation – Workers’ Compensation 134
Choice Waiver – Salaries (828)
Choice Waiver – Leave (59)
Choice Waiver – Medicare (14)
Choice Waiver – Social Security 19
Choice Waiver – PERS (344)
Choice Waiver –Unemployment Insurance (4)
Page 7 of 7
Choice Waiver – Workers’ Compensation (51)
Choice Waiver – Supplemental Retirement (52)
Total Administration Recommended Expenditure Changes $851
These changes are needed to the FY2022 City of Kenai Salary Schedule which included making
the minimum rate of pay $12.75 and recalculating pay rates for ranges below the current range 3
to provide consistency in pay practices in the City’s Salary Schedule, creating a separate Salary
Schedule for temporary City employees and correcting allocations which were incorrect in the
draft budget.
Employee Health Care Fund
Expenditures:
Professional Services $ (42)
Insurance (42,106)
Total Administration Recommended Revenue Changes $(42,148)
Elimination of a Street Operator position and correction of incorrect amounts included in the draft
budget.
Total Expenditure Changes All Funds $18,417
City of Kenai
Fiscal Year 2022 Operating Budget
General Fund
Budget Projection
Original Manager
Actual Actual Budget Projection Requested Projection Projection
FY2019 FY2020 FY2021 FY2021 FY2022 FY2023 FY2024
TAXABLE VALUES (000'S) 871,829$ 871,829$ 907,656$ 894,277$ 905,283$ 919,851$ 934,887$
MILL RATE 4.35 4.35 4.35 4.35 4.35 4.35 4.35
REVENUES
Property & Sales Taxes
Property Tax 3,890,087 3,955,484 3,977,338 3,912,972 3,965,604 4,071,325 4,135,423
Sales Tax 7,159,094 7,690,916 7,116,759 7,708,917 7,929,191 8,069,378 8,367,950
Total Property & Sales Taxes 11,049,181 11,646,400 11,094,097 11,621,889 11,894,795 12,140,703 12,503,373
Intergovernmental Revenue:
PERS Funding 414,458 479,272 634,517 634,517 586,380 603,971 622,090
Community Assistance 210,345 174,116 76,068 76,068 108,469 108,469 108,469
Fish Tax 128,413 61,247 100,000 78,289 75,000 77,250 79,568
Other 140,088 244,470 57,500 117,754 52,500 55,125 57,881
Total State/Federal Revenue 893,304 959,105 868,085 906,628 822,349 844,815 868,008
Other Revenue
Licenses and Permits 85,212 171,772 86,000 192,000 141,000 145,230 149,587
Ambulance Fees 410,409 428,807 500,000 425,000 450,000 463,500 477,405
Interest 378,064 412,403 150,000 150,000 150,000 140,351 129,158
Other 652,774 798,442 712,711 785,478 766,431 789,424 813,107
Total Other Revenue 1,526,459 1,811,424 1,448,711 1,552,478 1,507,431 1,538,505 1,569,257
Total Revenues 13,468,944 14,416,929 13,410,893 14,080,995 14,224,575 14,524,023 14,940,638
Transfer From Other Funds
Charges to other funds 1,525,293 1,558,800 1,643,800 1,643,800 1,620,500 1,669,115 1,719,188
Capital Projects / Special Revenue 283,221 50,000 50,000 92,500 75,000 75,000 75,000
Enterprise 43,300 37,200 37,300 37,300 42,700 43,981 45,300
Trust Fund - 137,239 139,523 145,750 148,315 151,281 154,307
Total Transfers 1,851,814 1,783,239 1,870,623 1,919,350 1,886,515 1,939,377 1,993,795
Total Revenues and Transfers 15,320,758 16,200,168 15,281,516 16,000,345 16,111,090 16,463,400 16,934,433
EXPENDITURES/APPROPRIATIONS
General Government 2,905,898 3,089,325 3,702,864 4,564,552 4,014,767 3,916,656 4,001,029
Public Safety 7,227,836 5,440,230 7,975,853 5,132,474 8,193,984 8,289,167 8,454,950
Public Works 2,267,632 2,257,649 2,511,588 2,513,309 2,478,512 2,446,482 2,495,412
Parks, Recreation & Cultural 2,117,734 2,078,746 2,172,565 2,248,086 2,323,425 2,290,334 2,336,141
Total Operating Expenditures 14,519,100 12,865,950 16,362,870 14,458,421 17,010,688 16,942,639 17,287,532
Transfers or Non-Operating 622,298 793,870 510,969 2,290,394 2,072,375 1,487,146 1,722,289
Total Expenditures/Appropriations 15,141,398 13,659,820 16,873,839 16,748,815 19,083,063 18,429,785 19,009,821
Total Surplus (Deficit) 179,360 2,540,348 (1,592,323) (748,470) (2,971,973) (1,966,385) (2,075,388)
Projected Lapse - 5% - - 818,144 3,614,605 850,534 847,132 864,377
Adjusted Surplus (Deficit) 179,360 2,540,348 (774,179) 2,866,135 (2,121,439) (1,119,253) (1,211,011)
Beginning Fund Balance 10,570,684 10,750,044 9,798,721 13,290,392 16,156,527 14,035,088 12,915,835
Ending Fund Balance 10,750,044 13,290,392 9,024,542 16,156,527 14,035,088 12,915,835 11,704,824
Restricted (741,748) (811,030) (817,748) (851,030) (887,030) (923,030) (959,030)
Committed (7,116,039) (6,047,560) (6,059,110) (8,415,650) (10,192,401) (9,089,136) (7,761,353)
Assigned (2,418,240) (2,235,128) (2,147,684) (2,687,289) (2,955,657) (2,903,669) (2,984,441)
Unassigned Fund Balance 474,017$ 4,196,674$ -$ 4,202,558$ -$ -$ -$
City of Kenai
Fiscal Year 2022 Operating Budget
Budget Projection
Fund: 006 - Personal Use Fishery Fund
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
PERS Grant 2,743$ 3,355$ 5,688$ 5,688$ 4,696$
Usage Fees
Beach Parking 118,309 144,330 146,460 175,980 183,775
Beach Camping 129,938 149,788 164,900 214,248 179,725
Dock Launch & Park 91,358 105,275 106,000 115,463 109,600
Dock Parking Only 9,547 11,736 12,000 13,377 13,400
Participant Drop-off Fee 5,943 4,698 6,715 4,792 4,205
Total Usage Fees 355,095 415,827 436,075 523,860 490,705
Miscellaneous Revenues
Investment earnings 7,624 8,836 750 750 750
Other (3,250) (4,306) (4,000) (12,682) (13,000)
Total Miscellaneous Revenues 4,374 4,530 (3,250) (11,932) (12,250)
Transfer In, Capital Projects - - - 2,215 -
Total Revenue 362,212 423,712 438,513 519,831 483,151
Expenditures
Public Safety 92,515 81,775 81,211 81,334 96,161
Streets 42,695 30,743 50,389 50,449 53,332
Boating Facility 45,077 52,494 52,126 52,241 52,588
Parks, Recreation & Beautification 227,025 206,172 205,612 242,515 196,800
Total Expenditures 407,312 371,184 389,338 426,539 398,881
Transfers
General Fund 50,000 50,000 50,000 50,000 75,000
Capital Projects - - 38,724 38,724 50,000
Total Transfers 50,000 50,000 88,724 88,724 125,000
Total Expenditures & Transfers 457,312 421,184 478,062 515,263 523,881
Contribution To/(From) Fund Balance: (95,100) 2,528 (39,549) 4,568 (40,730)
Projected Lapse - - 15,428 83,327 11,261
Adjusted (Deficit)/Surplus (95,100) 2,528 (24,121) 87,895 (29,469)
Beginning Fund Balance 293,894 198,794 195,822 201,322 289,217
Ending Fund Balance 198,794$ 201,322$ 171,701$ 289,217$ 259,748$
City of Kenai
Fiscal Year 2022 Operating Budget
Budget Projection
Fund: 010 - Water and Sewer Fund
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
PERS Grant 35,066$ 40,373$ 55,288$ 55,288$ 52,873$
Usage Fees
Service Hook-up 2,408 1,803 3,185 3,185 3,313
Residential Water 832,835 866,911 872,822 872,822 872,823
Commercial Water 328,718 336,836 349,129 349,129 349,129
Residential Sewer 1,183,824 1,229,742 1,245,430 1,245,430 1,245,431
Commercial Sewer 467,204 483,645 484,901 484,901 484,901
Total Usage Fees 2,814,989 2,918,937 2,955,467 2,955,467 2,955,597
Miscellaneous Revenues
Penalty and Interest 43,415 31,873 41,600 41,600 41,600
Interest Earnings 108,222 131,375 12,480 12,480 12,480
Other 14,916 12,424 3,000 3,090 3,000
Total Miscellaneous Revenues 166,553 175,672 57,080 57,170 57,080
Transfer In, Capital Projects - - - 23,496 -
Total Revenues 3,016,608 3,134,982 3,067,835 3,091,421 3,065,550
Expenditures
Water Department 787,637 777,624 901,915 959,415 920,377
Sewer Department 394,495 380,979 508,804 508,804 535,079
Wastewater Treatment Plant Department 1,141,780 1,073,771 1,199,034 1,221,943 1,212,559
Total Expenditures 2,323,912 2,232,374 2,609,753 2,690,162 2,668,015
Transfers
Capital Projects 110,400 1,070,000 882,577 1,670,873 530,000
Total Expenditures & Transfers 2,434,312 3,302,374 3,492,330 4,361,035 3,198,015
Contribution To/(From) Fund Balance: 582,296 (167,392) (424,495) (1,269,614) (132,465)
Projected Lapse (6%) - - 137,895 137,710 142,747
Adjusted (Deficit)/Surplus (286,600) (1,131,904) 10,282
Beginning Fund Balance 2,543,792 3,126,088 2,575,991 2,958,696 1,826,792
Ending Fund Balance 3,126,088$ 2,958,696$ 2,289,391$ 1,826,792$ 1,837,074$
City of Kenai
Fiscal Year 2022 Operating Budget
Airport Fund Summary by Line Item
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
State & Federal Grants 36,883$ 833,516$ 55,254$ 2,216,252$ 42,413$
Usage Fees
Fuel Sales 21,650 25,927 28,000 15,000 28,000
Fuel Flowage 9,571 11,113 15,000 7,500 15,000
Float Plane 1,554 626 750 500 750
Tie Down 7,130 8,580 7,500 7,500 7,500
Landing 410,697 337,097 300,874 250,000 300,874
Plane Parking 10,287 4,429 10,000 10,000 10,000
Total Usage Fees 460,889 387,772 362,124 290,500 362,124
Rents and Leases - Land 570,675 523,663 504,665 504,665 512,255
Miscellaneous
Penalty and Interest 4,926 52,389 5,000 5,000 5,000
Interest on Investments 155,283 136,276 35,000 35,000 35,000
Other 23,285 12,881 10,000 10,105 10,000
Total Miscellaneous 183,494 201,546 50,000 50,105 50,000
Terminal Revenue
Parking Fees 229,757 170,366 200,000 100,000 200,000
Rents and Leases 355,868 338,522 367,645 391,264 478,325
Penalty and Interest 7,516 8,217 7,500 7,500 7,500
Car Rental Commissions 178,767 211,756 120,000 110,000 120,000
Advertising Commissions 13,940 13,268 12,000 12,000 12,000
Miscellaneous 3,366 4,185 3,000 5,550 3,000
Total Terminal Revenue 789,214 746,314 710,145 626,314 820,825
Transfers In
Capital Project Fund - - - 105,651 -
Airport Land Trust Fund 1,203,690 928,251 955,050 969,922 1,012,722
Total Transfers In 1,203,690 928,251 955,050 1,075,573 1,012,722
Total Revenues 3,244,845 3,621,062 2,637,238 4,763,409 2,800,339
Expenditures
Airport Terminal 550,783 565,649 666,607 668,625 617,684
Airport Airfield 1,691,992 1,734,691 1,874,687 1,929,528 1,893,217
Airport Administration 299,964 299,665 358,462 2,481,466 337,960
Airport Other Buildings and Areas 152,640 186,741 171,014 205,597 189,457
Airport Training Facility 41,088 26,551 38,475 38,475 54,140
Total Expenditures 2,736,467 2,813,297 3,109,245 5,323,691 3,092,458
Transfers
Transfer to Capital Projects 1,838,918 799,875 - 2,109,567 685,000
Transfer to General Fund 233,221 - - - -
Total Transfers 2,072,139 799,875 - 2,109,567 685,000
Total Expenditures & Transfers 4,808,606 3,613,172 3,109,245 7,433,258 3,777,458
Contribution To/(From) Fund Balance: (1,563,761) 7,890 (472,007) (2,669,849) (977,119)
Projected Lapse (6%) - - 122,079 2,389,643 120,915
Adjusted (Deficit)/Surplus (349,928) (280,206) (856,204)
Beginning Fund Balance 5,078,990 3,515,229 4,454,303 3,523,119 3,242,913
Ending Fund Balance 3,515,229$ 3,523,119$ 4,104,375$ 3,242,913$ 2,386,709$
City of Kenai
Fiscal Year 2022 Operating Budget
Fund: 019 - Senior Citizens Fund
Department: Title III Summary
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
State Grants 204,464$ 246,012$ 212,504$ 295,863$ 238,442$
Federal Grants - - - 39,231 -
USDA Grant 24,938 20,471 20,000 20,000 20,000
Choice Waiver 135,444 117,208 125,000 125,000 125,000
KPB Grant 126,207 126,207 169,221 169,221 169,221
United Way 3,631 - - - -
Rents and Leases 8,174 9,811 13,000 7,500 13,000
Donations 8,494 36,768 32,500 30,000 32,000
Donation - Senior Connection 100,000 50,430 50,000 50,000 50,000
Meal Donations 67,998 56,244 72,500 49,800 82,500
Transfer from General Fund - Operations 182,027 253,999 217,192 217,192 220,518
Transfer from General Fund - Capital - - - - -
Other (9) 95 300 300 300
Total Revenue 861,368 917,245 912,217 1,004,107 950,981
Expenditures
Senior Citizen Access 140,539 171,711 180,075 179,940 237,332
Congregate Meals 231,082 248,997 262,518 306,317 247,084
Home Meals 202,637 236,220 230,951 302,929 221,853
Senior Transportation 80,929 101,066 100,417 100,579 106,805
Choice Waiver 232,910 145,815 161,041 168,397 162,117
Total Expenditures 888,097 903,809 935,002 1,058,162 975,191
Contribution To/(From) Fund Balance: (26,729) 13,436 (22,785) (54,055) (24,210)
Projected Lapse (3%) - - 22,785 67,348 24,210
Adjusted (Deficit)/Surplus (26,729) 13,436 - 13,293 -
Beginning Fund Balance - (26,729) (54,603) (13,293) -
Ending Fund Balance (26,729)$ (13,293)$ (54,603)$ -$ -$
City of Kenai
Fiscal Year 2022 Operating Budget
Budget Projection
Fund: 009 - Congregate Housing Fund
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
PERS Grant 1,995$ 3,008$ 3,909$ 2,865$ 3,666$
Rents and Leases 407,714 401,768 417,533 416,634 416,313
Interest on Investments 21,630 27,502 4,000 4,000 4,000
Miscellaneous 474 707 - - -
Total Revenues 431,813 432,985 425,442 423,499 423,979
Expenses 455,468 491,298 495,181 501,001 646,731
Net Income (loss) (23,655) (58,313) (69,739) (77,502) (222,752)
Beginning Retained Earnings 570,007 679,542 609,723 761,675 450,875
Capital Asset Acquistions (7,256) - (260,000) (373,744) -
Allocated to Capital Projects (121,000) (113,744) - - -
Credit for Depreciation 140,446 140,446 140,446 140,446 140,446
Available Retained Earnings 558,542$ 647,931$ 420,430$ 450,875$ 368,569$
City of Kenai
Fiscal Year 2022 Operating Budget
Fund: 011 - Employee Health Care Fund
Department: 18 - Health Care Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
Charge for Services 2,148,495$ 2,436,201$ 2,636,734$ 2,636,734$ 2,823,679$
Participant premiums 258,664 276,695 349,257 349,257 450,084
Transfer from Other Funds - - - - -
Interest Earnings 9,285 21,806 6,000 6,000 6,000
Total Revenues 2,416,444 2,734,702 2,991,991 2,991,991 3,279,763
Expenses 2,257,555 2,411,828 2,964,277 2,964,277 3,508,398
Net Income (loss) 158,889 322,874 27,714 27,714 (228,635)
Beginning Retained Earnings 248,422 407,311 501,345 730,185 757,899
Available Retained Earnings 407,311$ 730,185$ 529,059$ 757,899$ 529,264$
FY2020 FY2021 FY2022 Difference % Change
Employer cost per position:
Full-time 22,715$ 24,700$ 26,676$ 1,976$ 8.00%
Part-time 11,358 12,350 13,338 988 8.00%
Employee monthly premiums:
Employee only 102.00$ 123.00$ 157.00$ 34.00$ 27.64%
Employee with child(ren) 204.00 222.00 285.00 63.00 28.38%
Employee with spouse 185.00 244.00 313.00 69.00 28.28%
Employee with family 278.00 333.00 429.00 96.00 28.83%
Part-time employee only 469.00 519.00 631.00 112.00 21.58%
Part-time employee w/Children 1,394.00 1,325.00 1,598.00 273.00 20.60%
Part-time employee w/Spouse 1,212.00 1,523.00 1,835.00 312.00 20.49%
Part-time employee w/Family 2,141.00 2,331.00 2,805.00 474.00 20.33%
City of Kenai
Fiscal Year 2022 Operating Budget
Fund: 061 - Equipment Replacement Fund
Department: 59 - Equipment Replacement Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
Rents & Leases 369,949$ 321,754$ 314,507$ 314,507$ 348,185$
Interest Earnings 40,479 44,273 30,000 30,000 14,000
Other income - 424,050 75,000 75,000 -
Total Revenues 410,428 790,077 419,507 419,507 362,185
Expenses - Depreciation 162,060 185,844 190,633 190,633 205,378
Net Income (loss) 248,368 604,233 228,874 228,874 156,807
Transfers out - - (400,000) (400,000) -
Total net income (loss) and transfers out 248,368 604,233 (171,126) (171,126) 156,807
Beginning Net Position 2,928,301 3,176,669 3,846,745 3,780,902 3,609,776
Ending Net Position 3,176,669 3,780,902 3,675,619 3,609,776 3,766,583
Invested in Capital Assets (2,578,197) (2,367,646) (2,393,010) (2,177,013) (1,971,635)
Unrestricted Net Position 598,472$ 1,413,256$ 1,282,609$ 1,432,763$ 1,794,948$
City of Kenai
Fiscal Year 2022 Operating Budget
Fund: 063 - Fleet Replacement Fund
Department: 59 - Fleet Replacement Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
Rents & Leases -$ -$ 147,821$ 147,821$ 146,067$
Interest Earnings - - 8,000 8,000 7,294
Other income - - 62,589 62,589 6,344
Transfer In - 272,625 400,000 400,000 -
Captial Contribution - - - - -
Total Revenues - 272,625 618,410 618,410 159,705
Expenses - Depreciation - - 74,811 74,811 73,344
Net Income (loss) - 272,625 543,599 543,599 86,361
Transfers out - - - - -
Total net income (loss) and transfers out - 272,625 543,599 543,599 86,361
Beginning Net Position - - 269,693 272,625 816,224
Ending Net Position - 272,625 813,292 816,224 902,585
Invested in Capital Assets - - (491,652) (569,395) (496,050)
Unrestricted Net Position -$ 272,625$ 321,640$ 246,829$ 406,535$
City of Kenai
Fiscal Year 2022 Operating Budget
Fund 048 - Debt Service
Original Manager
Actual Actual Budget Projection Proposed
FY2019 FY2020 FY2021 FY2021 FY2022
Revenues
Bond Interest Subsidy 35,127 32,851 30,493 10,739 -
Transfer from General Fund 143,271 139,853 141,518 133,979 129,625
Total Revenue 178,398 172,704 172,011 144,718 129,625
Expenditures
Parks, Recreation & Culture 178,398 172,704 172,011 144,718 129,625
Contributions To/From Fund Balance - - - - -
Beginning Fund Balance - - - - -
Ending Fund Balance -$ -$ -$ -$ -$
City of Kenai
Fiscal Year 2022 Operating Budget
Budget Projection
Land Sales Permanent Funds
Original
ActualActual Budget FY2021 Proposed
FY2019FY2020FY2021ProjectionFY2022
FUND 082-52 Airport Land Sales Permanent Fund
Revenues
Acct. 36610 Investments Earnings 1,279,938 $ 793,631 $ 1,486,160 $ 2,514,656 $ 1,717,924 $
Acct. 36645 Interest on Land Sale Contracts 14,276 11,933 10,000 10,000 10,000
Acct. 33640 Land Sales 455,207 616,250 - - -
Total Revenue 1,749,421 1,421,814 1,496,160 2,524,656 1,727,924
Expenses
Transfer to Airport Land System Fund 1,203,690 928,251 955,050 969,922 1,012,722
Contributions To/(From) Fund Balance 545,731 493,563 541,110 1,554,734 715,202
Beginning Fund Balance 24,592,355 25,138,086 28,111,299 25,631,649 27,186,383
Ending Fund Balance 25,138,086 $ 25,631,649 $ 28,652,409 $ 27,186,383 $ 27,901,585 $
FUND 081-52 General Land Sales Permanent Fund
Revenues
Acct. 36610 Investments Earnings 164,838 $ 93,670 $ 194,330 $ 350,022 $ 209,880 $
Acct. 36645 Interest on Land Sale Contracts - - - - -
Acct. 33640 Land Sales 775 - - - -
Total Revenue 165,613 93,670 194,330 350,022 209,880
Expenses
Transfer to General Fund - 137,239 139,523 145,750 148,315
Contributions To/(From) Fund Balance 165,613 (43,569) 54,807 204,272 61,565
Beginning Fund Balance 3,129,977 3,295,590 3,736,845 3,252,021 3,456,293
Ending Fund Balance 3,295,590 $ 3,252,021 $ 3,791,652 $ 3,456,293 $ 3,517,858 $