2014 Budget Report

7/27/2019 2014 Budget Report

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6/11/2013

ALPINE

CITY 2014BUDGET REPORT

Quail Fire July 2012

Re-Seeding Project Sept 2012

Lambert Park Oct 2012


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CITY ADMINISTRATOR LETTER OF TRANSMITTAL

May 14, 2013

To the Mayor, City Council and Residents of Alpine City:

Pursuant to 10-6-109, Utah Code annotated, the following budgets have been prepared for theAlpine City Municipal Corporation: Fiscal Year 2013 Adjusted Budget and Fiscal Year 2014Budget. These budgets have been prepared using budgetary practices and techniquesrecommended by the Governmental Accounting Standards Board (GASB) and the GovernmentalFinance Officers Association (GFOA). As required by Utah State law, the proposed budget is

balanced

The proposed budget presented herein has been compiled with goals and objectives outlined bythe City Council during its budget work sessions as guiding principles.

In preparing this budget, city staff began with base budget levels set as part of the Fiscal Year2013 Adopted Budget approved by the Council in June of 2012. Proposed changes to theseapproved budget levels were developed on direction from the City Council.

It is anticipated that the proposed budget will allow City staff to carry out the Councils goalswithout a decrease in level of service. City staffs commitment to administering municipalservices and managing capital projects with a high degree of efficiency at a minimum cost toresidents and taxpayers affirms that Alpine City is maintaining a sound financial footing nowand in the future.

This recommended Fiscal Year 2014 budget is presented for your review and action.

Sincerely,

Rich NelsonCity Administrator

Alpine City Municipal Corporation


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Budget Document Guide

Introduction

2013-2014 City Administrators Message ................................................................................... 4

Mayor and City Council ............................................................................................................... 6

Budget Development Process .......................................................................................................7

Major Sectors of City Operations ................................................................................................ 8

Fiscal Year 2014 Consolidated Budget .......................................................................................10

Projected Governmental Revenues for 2014.............................................................................. 11

Property Tax ............................................................................................................................... 12

Sales Tax ..................................................................................................................................... 13

Projected Total Revenues for 2014 ............................................................................................ 14

Projected Total Expenditures for 2014 ...................................................................................... 15

Personnel .................................................................................................................................... 16

Statement of Indebtedness ....................................................................................................... 20

Budget

General Fund Budget ................................................................................................................ 21

Impact Fees Budget ................................................................................................................... 26

Capital Improvements Fund Budget ......................................................................................... 26

Water Fund Budget ................................................................................................................... 27

Sewer Fund Budget ................................................................................................................... 28

Pressure Irrigation Fund Budget .............................................................................................. 29

Storm Drain Fund Budget ......................................................................................................... 30

Other Funds ............................................................................................................................... 31

Alpine City Budget Governance Principles ............................................................................... 32


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2013-2014CITYADMINISTRATORS MESSAGE

Last year I wrote Alpine City believes that the old line, The other guy is doing it, so must wespells trouble in any business, including City Government. Indeed, a good City needs to have anindependent mindset and do what is best for that City and its residents. I wanted to give twoexamples of that from this year:

1. Alpine has changed the nature of its waste disposal operation (garbage). Instead oftaking the solid waste to Lindon and then to Fairfield, the City has signed a contract tohave the garbage delivered directly to Fairfield. This saves us $8 a ton in tipping fees(charges for dumping the garbage in the landfill), lowers the overall per can pick up rateand eliminates a fuel surcharge option in the contract. Overall this means that garbagerates for Alpine will flat line for the next 5 years. Not bad for a City that has had ratesfrom the collection company rise each year for the last 5 years.

2. Alpine is changing the police and fire dispatch service provider. This is the group thattakes the 911 calls and the other serious police and fire calls and tells those providers

where to go to help people. The rates will remain the same but the City will be able tododge increases in future costs that will come about as the present provider acquires

land for a new building and builds that building. This is a major change in how the Cityhas operated since the police and fire departments were created under the Lone PeakPublic Safety District.

I have always believed that it is far better to hire a wonderful employee at a fair price than tohire a fair employee at a wonderful price. Despite the compelling logic of this position,sometimes it is tempting to revert to bargain-hunting, with results ranging from tolerable toterrible. Fortunately for Alpine we have hired great employees at a fair price. The number ofemployees working for the City has decreased over the last 4 years. Sometimes good employeesmove on because of retirement, the desire to stay home to raise children and the desire to workfor a larger organization with more upward mobility. When you look at our recent hires of JedMuhlestein, Marla Fox and Jason Bond you will see that the City recruits great employees.

It is not just enough to recruit great employees you have to try to keep them great. I overheardsomeone from another city tell someone from my city, I would trade 10 of my workers for 3 of

yours. That is how I want it to be. When I go to meetings with other city managers I realizewhen gems work for Alpine. We have the lowest employee to resident ratio of any city in Utah.

We have been blessed to work with great Mayors and City Councils that have given the citysemployees the tools to be successful. If you want to increase the productivity of good works youhave to give them the tools and technology to increase their output. We have good equipmentand good electronic systems.

We learned a great deal from the Quail Fire. The City has made a number of substantial

changes. These are:1. We purchased a call out system that will allow us to call, text or email every house in theCity to let them know what is going on in an emergency. We can target the messages toas small or as large an area of the city that we want to. I can do this on my Smartphoneor my iPad. Pretty cool stuff.

2. We have created an emergency operations center where we can go to deal with disasters3. We have purchased radios for all city employees and elected officials; we have our own

communication channel and are it the process of purchasing antennas to have better


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signal strength. When you have a disaster the ability to use cell phones goes away. Wecan now deal with that problem.

4. We have a fully functioning Emergency Preparedness Committee and will shortly finalizethe Citys Emergency Operations Plan.

5. We still have to purchase a generator to deal with power outages but that is working itsway through the system.

6. We have cut fire lines in Lambert Park, reseeded the burned area, have a major project inLambert Park just starting to deal with potential run off issues from Box Elder canyonand have numerous Eagle Scout projects going to clear out dead wood from the park.

Lets just hope for no fires this summer and no mud slides or snow slides from the area thatburned in the Quail Fire. If Mother Nature decides it really really wants to rain or snow in thatarea then there is nothing we can do but have a good emergency communications system.

One last comment on the Alpines financial health. We have planned wisely. You see othercities struggle financially. Alpine has one of the lowest tax rates of all the cities in Utah Countyand, parenthetically, it is also the wealthiest city in Utah on a per capita basis. We haveestablished goals for fund balance amounts for the major functions of the city, translated: we

have a savings account for water, pressurized irrigation, sewer, storm water and capital projects.This is sound business management. We have a 5-year financial plan so that we can plan for thecity rather than just react to outside circumstances. We have a Citizens Guide To The MunicipalBudget that takes this document and makes it shorter and easier to understand.

Financial plans and polices should always be clear, consistent and rational. So shouldoperational plans. Alpine City tries to do both. We use on-going revenue for on-goingoperations and we use one-time revenue for one-time purchases. We live within our means. Wereview revenue and expenditures monthly both internally and with the City Council. We would

be happy to review our finances with anyone. If you have questions please give me a call.


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MAYOR AND CITYCOUNCIL

Mayor Hunt Willoughby

Council of GovernmentsMountainland Association of Governments

North Utah County Water Conservancy District

Lone Peak Public Safety

CouncilMember

Kimberly

Bryant

Youth Council,Lone Peak

Public Safety

CouncilMember

Mel Clement

North PointeSolid Waste

District

CouncilMember

Will Jones

Eagle ScoutProjects &

Volunteers

CouncilMember

Bradley

Reneer

TimpanogosSpecial Service

District

CouncilMember

Troy Stout

Parks, Trails &Open spaceCommittee


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Review final part of 5-year budget projectionsThe City Council holds it annual visioningsessions at 2nd meeting

Goals and levels of service identified.

January

Departments create a balanced budget.February

Individual meetings with Mayor and CityCouncil members to review balancedbudget

March

City Council budget work session(s).April

Tentative Budget is presented to the CityCouncil and public hearings take placeMay

Final Budget is adopted on or before June22.June

New fiscal year starts on July 1July

BUDGET DEVELOPMENT PROCESS


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MAJORSECTORS OF CITYOPERATIONS

Now, lets examine the major sectors of the Citys operations. Alpine City operates on a fiscalyear that begins July 1st and ends June 30th. The budget for the current fiscal year becameeffective July 1, 2012.

The City operates under two different types of structures, Governmental Activities andEnterprise Activities. Each has different funding characteristics and accounting requirements.Combining them together would impede analysis of what is going on. Therefore, we will presentthem as two different funds with sub-activities listed under each.

Governmental ActivitiesThese are services the government provides to the general public. Normally, there is no directrelationship between how much an individual taxpayer pays and the quality of goods provided,everyone is entitled to the same services (i.e. parks, police and fire, streets). There are somefee based services among governmental activities but most services are funded through taxes.Governmental Activities are broken down into the following funds:

The General Fund is considered the chief operating fund of the City. This fund accounts forall financial resources of general government, except for the Capital Improvement Fund and theEnterprise Funds. The General Fund receives revenue from property tax, sales tax, building feesand permits, charge for services, and otherfees.

The General Fund provides administrativeservices, executive services such as themayor and city council, public safety andcourts, streets, cemeteries, parks, andgarbage collection.

State law requires that the General Fundcarry a fund balance of no more than 18percent of the years total revenues.

The Impact Fee Fund is used for a specific purpose. Fees are collected at time of building ordevelopment and are used to improve or install services that are needed due to additionalgrowth.

The Capital Improvements Fund is used toacquire, construct, and improve major capitalfacilities, other than those financed by Enterprise

Funds or bonds. This fund makes up only 1% of theCitys budgeted expenses in FY 2013. These projectsare funded with Impact Fees, transfers from theGeneral Fund, and bond proceeds when necessary.

The purchase of new equipment, improvements toexisting infrastructure, and construction of newfacilities are funded through the Capital ImprovementFund.

Property Tax26%

Sales Tax

23%

Franachise Fees14%

Charge forServices

13%

Inter-Gov8%

Other10%

Licenses and

Permits4%

Traffic Fines2%

Other16%

FY 2013 General Fund Revenue


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Enterprise ActivitiesThe Enterprise Activities include those activitiesthat operate similar to a private business. Chargesfor services should be adequate to cover all of thecosts for that service and provide enough fund

balance to fund later capital projects. The feecharged is based on the quantity and quality of theservice provided to each user. Each service isaccounted for in its own enterprise fund. Thesefunds include:

Water Fund Sewer Fund Pressure Irrigation Fund Storm Drain Fund

The major sources of revenues for all of the Enterprise Funds are charges for services,

connection fees and the use of fund balances. Enterprise funds also collect impact fees forservices that need or will need to be installed due to new growth.

Governmental Activities

Revenues:

Property TaxSales TaxFranchise FeesB&C Road fundsImpact FeesCharges for servicesFees and permits

Services Provided

AdministrationParksStreetsGarbage

Police & FireCourtsCemeteryCapital ProjectsEquipment Replacement

Enterprise Activities

Revenues:

Charges for ServicesConnection FeesImpact FeesUse of Fund Balance

Services Provided

WaterSewerPressure IrrigationStorm Drain

Capital Projects for utilitysystemsEquipment Replacement


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FISCALYEAR2014CONSOLIDATED BUDGET

The chart below summarizes the FY2014 budget for Alpine City. The total budget reflects a

decrease of 1.2% ($-93,474). The notable changes to the budget are as follows:

General Fund Revenue

Proposed franchise fee cell phone usage increase. Estimated to bring in additional$40,000 GF Revenue.

Increase base business license fee from $25.00 to $50.00. Impose park rental fee of $25.00/resident and $75.00/non residents.

Salary adjustments

3% salary increase 3% increase in insurance premium 1.7% increase in retirement benefits due Budget Public Works Director for 4 months and 2 new PW employees w/ full benefits

Public Safety District

7.37% total increase based on need and population adjustmentGarbage

Waste Pickup decrease based on ACE new bid Tipping fees decreased based on new landfill

Capital Projects

Road projects - deal with the problems from abnormally cold winter. Update of all impact fee projects. Update equipment replacement schedule Wash bay and Salt Shed as required storm drain projects Replace SCADA system

2011-12 2012-13 2013-14

Actu al Adopted Budget Projected Budget

Taxes 2,7 88,465$ 2,563,852$ 2,639,421$

Licenses & Permits 204,867$ 179,030$ 187,000$

Inter-Governmental 346,007$ 330,378$ 320,000$

Charges for Serv ice 2,912,121$ 3,026,764$ 3,035,322$

Impact Fees 258,611$ 182,200$ 179,000$

Other 448,681$ 260,000$ 268,000$

Transfer In & Use of Fund Balance 86,500$ 1,182,531$ 1,002,539$

T otal Revenues 7 ,045,252$ 7,724,756$ 7,631,282$

Personnel 1,305,7 87$ 1,490,860$ 1,488,650$

Operations 2,066,534$ 2,419,777$ 2,352,500$

Public Safety 1,684,7 35$ 1,644,853$ 1,696,308$

Other Contracted Serv ices 403,181$ 414,042$ 392,500$

Capital Projects 454,389$ 1,174,500$ 1,080,000$

Debt Expenditures 192,87 9$ 471,224$ 461,824$

Transfers Out 86,500$ 109,500$ 159,500$

T otal Expenditures 6,194,005$ 7,724,756$ 7,631,282$


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PROJECTED GOVERNMENTAL REVENUES FOR2014

The chart below shows the seven year trend for those revenue sources classified as taxes, as wellas receipts from state road funds. In total, these five sources comprise 70% of general fundrevenue. It is important to maintain balance among major revenue sources as sales tax revenuefluctuates more with the economy than any other revenue source.

BUDGETED GENERAL FUND RESOURCES 2014

This section shows for 2014 the total amount of General Fund revenue the City is projected toreceive under its major funding categories. Property tax, Sales tax and Franchise Fees will allremain level. The City Council approved a small trash and recycling fee increase which isreflected in the Charge for Services category. Other revenue sources will remain as theycurrently are. It is proposed to use a portion of Class C Road Fund Balance to fund road projectsin 2014.

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

2008 2009 2010 2011 2012 2013 2014

Sales Tax $1,034,719 $980,320 $875,235 $911,094 $919,477 $902,000 $915,000

Property Tax $791,650 $797,239 $837,650 $805,421 $1,089,533 $1,040,052 $1,058,421

Franchise Tax $586,470 $624,386 $583,575 $607,405 $586,011 $540,000 $580,000

Motor Vehicle Fee s $91,505 $85,524 $84,514 $82,594 $100,946 $80,000 $85,000

Class C Road Funds $356,195 $380,137 $321,797 $344,884 $341,284 $320,000 $320,000

2008-2012 Actual, FY13 Budget & FY14Projected

RESOURCE AMOUNT PERCENT

Property Tax $1,058,421 26.21%

Sales Tax $915,000 22.66%

Franachise Fees $580,000 14.36%

Charge for Services $527,116 13.05%

Inter-Governmental $320,000 7.93%

Other $388,721 9.63%

Licenses and Permits $187,000 4.63%

Traffic Fines $61,500 1.52%

Total $4,037,758 100%

Property Tax26%

Sales Tax23%

FranachiseFees14%

Charge forServices

13%Inter-

Governmental

8%

Other10%

Licenses andPermits

5%

Traffic Fines1%

Other16%

FY 2014 Budgeted Revenue


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PROPERTYTAX

Compared to other cities within Utah County, Alpine currently has a very low overall tax rate.

The Alpine City Council, the Mayor and the Administration understand the importance of wiselyadjusting the Certified Tax Rate. Sound practices have resulted in small, incremental changesover time to preserve the service quality expected by Alpine residents. Below is the tax rate forthe City and the revenue generated by that tax rate.

Property tax is collected by UtahCounty and is distributed to sixdifferent entities. Each entity setsits own tax rate. As shown here thelargest taxing entity is the Alpine

School District followed by AlpineCity. The property tax that AlpineCity Collects comprises 25% of therevenue collected in the GeneralFund.

T ax Rate

2013

Cedar Fort Town 0.001268

Fairfield Town 0.001665

Eagle Mountain 0.001668

Alpine City 0.001916

City of Orem 0.001921

Highland City 0.002005

Lindon City 0.002107

Pl Grov e City 0.002315

Lehi City 0.002585

Viney ard Town 0.002758

Am Fork City 0.002812

Provo City 0.003032

Saratoga Springs 0.003054

Cedar Hills City 0.003183

T axing Entity

0.000000

0.000500

0.001000

0.001500

0.002000

0.002500

0.003000

0.003500

Tax Rate

FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014

0.001091 0.001051 0.001029 0.001121 0.001226 0.001870 0.001916 0.001773

General 626,291$ 734,943$ 725,768$ 745,091$ 746,852$ 1,089,533$ 1,040,052$ 1,058,421$Redemption 69,949$ 56,707$ 71,471$ 92,559$ 58,569$ -$ -$ -$

Total 696,240$ 791,650$ 797,239$ 837,650$ 805,421$ 1,089,533$ 1,040,052$ 1,058,421$

Tax Rate

Tax Collected

School District70.33%

City15.26%

County8.98%

Central UtahWater3.62%

Local & StateA/C1.57% NUCW

0.23%

Property Tax Distribution


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SALES TAX

Sales tax is the second largest revenue source for Alpine City, consisting of approximately21.94% of the overall general fund revenues.

The table and graph below show how the collected sales tax amounts compare to the budgetedamounts.

The Combined Sales and Use Tax rate for Alpine is 6.75%. Alpine City only receives a smallportion of the sales tax that the State collects. Alpines portion of sales tax collected is based offof: 1) point of sale taxes collected, and 2) population. Below is a chart showing the distributionof your sales tax.

Budgeted Collected

2004 526,890.00$ 628,902.90$

2005 580,000.00$ 674,048.76$

2006 547,315.00$ 800,556.07$

2007 913,530.00$ 1,027,042.99$

2008 940,687.00$ 1,034,718.90$

2009 860,000.00$ 980,320.07$

2010 860,000.00$ 87 5,234.85$

2011 896,754.00$ 911,094.04$

2012 902,000.00$ 919,476.64$

$-

$200,000.00

$400,000.00

$600,000.00

$800,000.00

$1,000,000.00

$1,200,000.00

2004

2005

2006

2007

200

8

2009

2010

20

11

20

12

Budgeted

Collected

State Sales

Tax69%

Local (Alpine)15%

Mass TransitTax8%

CountyTransit Tax

4%

County SalesTax4%

Sales Tax Distribution


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PROJECTED TOTAL REVENUES FOR2014

Alpine City receives revenues from a number of different sources. Below shows a projection ofwhat Alpine expects to receive in 2014 from each revenue source.

Revenues can effectively be looked in two areas. First, from which fund generates the revenue,and second, the source (taxes, charges for service, fees, etc.) that generates those revenues.

Below you can see the revenues that are generated by which fund and, alternatively, what sourceproduces those revenues.

General52.91%

Impact Fees1.42%

Capital Improvements2.04% Water

10.20%

Sewer13.92%

Pres s. Irrigation16.42%

Storm Drain2.91%

Trust & Agency0.01%

Cemetery0.17%

Other3.10%

By Fund

Taxes34.59%

Licenses &Permits2.45%

Inter-gov4.19%

Charg e for Services39.85% Impact Fees

2.35%

Other16.57%

Other18.92%

By Source

FUND Taxes

Licenses &

Permits Inter-gov

Charge for

Services Impact Fees Other TOTALGeneral 2,639,421$ 187,000$ 320,000$ 527,116$ -$ 364,221$ 4,037,758$Impact Fees -$ -$ -$ -$ 107,000$ 1,200$ 108,200$Capital Improvements -$ -$ -$ -$ -$ 156,000$ 156,000$

Water -$ -$ -$ 550,000$ 27,000$ 201,100$ 778,100$Sewer -$ -$ 955,206$ 12,000$ 94,794$ 1,062,000$Press. Irrigation -$ -$ -$ 843,000$ 25,000$ 384,924$ 1,252,924$

Storm Drain -$ -$ -$ 156,000$ 8,000$ 58,200$ 222,200$Trust & Agency -$ -$ -$ -$ -$ 800$ 800$Cemetery -$ -$ -$ 10,000$ -$ 3,300$ 13,300$

TOTAL 2,639,421$ 187,000$ 320,000$ 3,041,322$ 179,000$ 1,264,539$ 7,631,282$


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PROJECTED TOTAL EXPENDITURES FOR2014

In a municipal budget revenues have to balance with expenditures. Below is listed for each fundhow revenues will be expended for each fund.

An effective way to look at and compare expenditures is to analyze expenditures by which fundthose expenditures will be made in and for what use the expenditures will be used for. Thecharts below show those items.

FUND PERSONNEL OPERA T IONSCONTRACTED

SER VICES CAPITAL TOTAL PERCENT

General Fund $7 02,050 $81 4,400 $2,07 2,308 $449,000 $4,037 ,7 58 52.91 %

Impact Fees $50,000 $58,200 $1 08,200 1 .42%

Capital Improv ements $0 $1 56,000 $1 56,000 2.04%

Wat er $27 3,6 00 $385,000 $5,000 $11 4, 500 $77 8,1 00 1 0.2 0%

Sewer $242,000 $67 5,500 $1 44,500 $1 ,062,000 1 3.92%

Press. Irrigation $21 6,000 $952,424 $84,500 $1 ,252,924 1 6.42%

Storm Drain $55,000 $1 07 ,200 $60,000 $222,200 2.91 %

Trust & Agency $800 $800 0.01 %

Cemetery $1 3,300 $1 3,300 0.1 7 %

TOTAL $ 1,488,650 $2,985,324 $2,07 7,308 $ 1,080,000 $7 ,631,282 100.00%

General Fund52.91%

Impact Fees1.42%

CapitalImprovements

2.04%

Water10.20%

Sewer13.92%

Press.Irrigation

16.42%

Storm Drain2.91%

Trust & Agency0.01%

Cemetery0.17%

By Fund

PERSONNEL19.51%

OPERATIONS39.12%

CONTRACTEDSERVICES

27.22%

CAPITAL14.15%

By Use


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PERSONNEL

Alpine City employs 14 full time and 5 part-time employees who perform the day to dayoperations of the city. The Public Works and Engineering staff also completes many capitalprojects that benefit the City and saves thousands of dollars by not bidding and contracting outprojects.

*As anticipated in FY2014 budget Retirement of Public Works Director and hire of 2 new PW employees

The Citys personnel composition can be shown as a pie chart to assist in understanding the

make-up of the personnel structure.

DEPARTMENT FULL-TIME PART-TIME TOTAL PERCENT

City Administration 2 2 11%

Adminis trative Services 2 1 3 16%

Development Services 1 0 1 5%

Public Works 7 4 11 58%

Engineering 2 2 11%

City Totals 14 5 19 100%

City Administration

10%

Administrative

Services

16%

Development

Services

5%

Public Works

58%

Engineering

11%


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Personnel Costs by TitleBudgeted

Salaries

Budgeted

Overtime

Budgeted

Benefits

Department

Total PERCENT

Mayor and City Council 43,829$ 2.9%

Mayor 9,800$ 1,007$

City Council 29,900$ 3,122$

City Administration 1,000$ 228,102$ 15.3%City Administrator 111,487$ 37,784$

City Recorder 51,327$ 26,504$

Administrative Services 182,551$ 12.3%

Finance Officer 51,327$ 31,399$

Accounting Clerk 33,403$ 26,855$

Utility Billing Clerk 31,618$ 7,949$

Development Services 500$ 74,975$ 5.0%

Planning Commission 9,750$ 995$

PRO Commission 3,000$ 995$

City Planner 42,416$ 17,319$

Public Works 38,500$ 688,332$ 46.2%

Public Works Director 35,500$ 23,138$

Ass ist PW Director 76,412$ 34,331$

Public Works Maint 1 60,000$ 35,542$




Park/Cem Maint 1 40,542$ 29,569$

Park/Cem Maint 2 31,500$ 15,498$

Park/Cem Seasonal 51,500$ 5,310$

Engineering 500$ 267,539$ 18.0%

City Engineer 109,356$ 47,978$

Ass ist City Engineer 71,874$ 37,831$

Contingincy 3,322$ 0.2%

Unforseen Costs 3,322$

City Totals 976,034$ 40,500$ 472,116$ 1,488,650$ 100.0%

DEPARTMENT

These can be shown graphically as shown below.

We have experienced several personnel changes over the past year, and expect to experiencemore this upcoming budget year. Because of this we have included the anticipated personnelchanges in the public works department in this budget. It is also planned that 2% will beallocated for merit adjustments in the upcoming budget year.

Mayor and CityCouncil

3.0%City

Administration15.4% Administrative

Services12.3%

DevelopmentServices

5.0%Public Work s46.3%

Engineering18.0%


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Personnel Costs Allocated by Fund

ADM TREAS Build MaintBuild Dept PLAN PARKS CEM PI STREET WATER SEWER GAR ST DRAIN

10-41-00 10-43-11 10-52-12 10-58-11 10-59-00 10-70-00 10-77-00 55-40-11 10-60-00 51-80-11 52-81-11 10-82-11

Mayor and City Council

Mayor 100%

City Council 100%

City Administration

City Administrator 50% 10% 20% 20%

City Recorder 50% 50%Administrative Services

Finance Officer 20% 10% 30% 20% 20%

Accounting Clerk 25% 25% 25% 25%

Billing Clerk 25% 25% 25% 25%

Part Time 50% 50%

Development Services

PT Build Dept Sec 0%

Planning Comm 100%

PRO Commission 100%

City Planner 100%

Public Works

PW Director 10% 20% 30% 30% 10%

Ass ist PW Director 30% 20% 30% 20%

PW Maint 1 25% 25% 25% 25%

PW Maint 2 25% 25% 25% 25%

PW Maint 3 25% 25% 25% 25%

Parks/Cem Maint 50% 50%

Parks/Cem Maint 50% 50%

Parks/Cem PT 50% 50%

Engineering

City Engineer 30% 20% 30% 20%

Ass ist Engineer 10% 15% 10% 15% 50%

Department


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Citizens of Alpine

City Administrator

Rich Nelson

756-6347 x105 404-7850

Public Works Director

Jay Healey

763-8702

Public WorksMaint

Greg Kmetzsch

Public WorksMaint

Landon Wallace

Parks &Cemetery

Cal Christensen

Parks &Cemetery

Andy Hansen

Public WorksMaint (2)

Public WorksAssistant Director

Ron Devey

City Engineer

Shane Sorensen

763-9862

Jed Muhelstein

Storm Drain /Assist Engineer

Recorder / BuildingDept

Charmayne Warnock

756-6241

Building

Inspection(Contracted)

City Planner/Assistantto City Administrator

Jason Bond

756-6347 x6

Finance Officer / CityTreasurer / Cemetery

Annalisa Beck

756-6347 x3

PT Front Desk

UtilityBilling/AR

Annette Scott

756-6347 x1

Front Desk/Business Lic /

PC Minutes

Marla Fox

756-6347 x2

City CouncilMamber

Kimberly Bryant

City CouncilMember Mel

Clement

City CouncilMember Will

Jones

City CouncilMember Bradley

Reneer

City CouncilMember Troy

Stout

Mayor HuntWilloughby

420-2797

Alpine City Organizational Chart


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Page 20

STATEMENT OF INDEBTEDNESS

Alpine City practices sound debt policies to handle indebtedness according to state laws andregulations. Proper debt management promotes the plans and desires of the City.

OUTSTANDING DEBT IN ALL FUNDS

Type & Nameof

Indebtedness

IssuedAmount

PrincipalBalance

June 30, 2012

Fiscal Year2012-2013Payments

FiscalYearIssued

Fiscal YearCompletion

Revenue BondsPI Revenue $5,875,000 $4,910,000 $428,949 2011 2025-2026

Grand Total $5,875,000 $4,910,000 $428,949

The City of Alpine has one outstanding bond issue:1. Pressurized Irrigation Bonds will be paid off in fiscal year 2025-2026.


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Page 21

GENERAL FUND BUDGET

2011-12 2012-13 2013-14

Account N Accou nt Title Actual Adopted Bu dget Bu dget

Taxes

1 0-31 -1 0 CURRENT Y EA R GENERA L PROPERTY 1 ,0 89,5 33$ 1,040,052$ 1,058,421$10-31-20 REDEMPTION TAXES 89,638$

10-31-30 GENERAL SALES AND USE TAXES 91 9,47 7$ 902,000$ 915,000$

10-31-31 MOTOR VEHICLE TAX 100,946$ 80,000$ 85,000$

10-31-40 FRANCHISE FEE - CABLE TV & UP& 586,01 1$ 540,000$ 580,000$

10-31-90 PENALTIES & INT. ON DELINQUENT 2,860$ 1,800$ 1,000$

T otal taxes 2,7 88,465$ 2,563,852$ 2,639,421$

Licen ses and Permits

10-32-10 BUSINESS LICENSES AND PERMITS 19,165$ 18,000$ 26,000$

10-32-20 PLAN CHECK FEES 67 ,012$ 60,000$ 60,000$

10-32-21 BUILDING PERMITS 1 17 ,51 7$ 100,000$ 100,000$

10-32-22 BUILDING PERMIT ASSESSMENT 1 ,17 3$ 1,000$ 1,000$

10-32-28 ANIMAL LICENSES -$ 30$ -$T otal Licenses and Perm its 204,867$ 179,030$ 187,000$

Intergovernmental

10-33-17 CULTURAL - RECREATION -$

10-33-41 UTAH COUNTY GRANT -$ 5,678$ -$

10-33-56 C& B ROAD FUND ALLOTMENT 341 ,284$ 320,000$ 320,000$

10-33-58 STATE LIQUOR FUND ALLOTMENT 4,7 23$ 4,700$ -$

T otal Intergov ernm ental 346,007$ 330,378$ 320,000$

Charges for Servic es

10-34-13 ZONING AND SUBDIVISION FEES 5,620$ 4,000$ 4,000$

10-34-14 ANNEXATION APPLICATIONS 500$ 500$ 500$

10-34-15 SALE OF MAPS AND PUBLICATIONS 21 2$ 500$ 500$

10-34-22 PUBLIC SAFETY DISTRICT RENTAL 44,493$ 38,516$ 38,516$

10-34-40 WASTE COLLECTION SALES 47 1 ,299$ 469,242$ 469,300$10-34-69 Y OUTH COUNCIL 3,487$ 1,300$ 1,300$

10-34-81 SALE OF CEMETERY LOTS 9,325$ 5,000$ 5,000$

10-34-83 BURIAL FEES 1 2,31 0$ 8,000$ 8,000$

T otal Charge for Serv ices 547 ,246$ 527,058$ 527,116$

Fines

10-35-10 TRAFFIC FINES 59,07 8$ 65,000$ 60,000$

10-35-15 OTHER FINES 1 ,080$ 1,500$ 1,000$

10-35-16 TRAFFIC SCHOOL 355$ 500$ 500$

T otal Fines 60,513$ 67,000$ 61,500$

Rents and Conc essions

10-36-20 RENTS AND CONCESSIONS 25,454$ 23,000$ 32,000$

T otal RENT S AND CONCESSIONS 25,454$ 23,000$ 32,000$

Other Revenu e

10-38-10 INTEREST EARNINGS 8,108$ 9,500$ 9,000$

10-38-17 ALPINE DAY S 25,395$ 25,000$ 25,000$

10-38-18 RODEO REVENUE 28,7 42$ 20,000$ 20,000$

10-38-50 BICENTENNIAL BOOKS 900$ 500$ 500$

10-38-90 SUNDRY REVENUES 15,619$ 10,000$ 10,000$

T otal Other Rev enues 7 8,7 64$ 65,000$ 64,500$


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Page 22

2011-12 2012 - 2013 2013 - 2014

Account N Accou nt Title Actual Budget Budget

Transfers and Contributions

10-39-10 GENERAL FUND SURPLUS -$ 183,523$ 168,221$

10-39-15 TRANSFER FROM WATER 6,000$ 6,000$ 6,000$

10-39-20 CONTRIBUTION FOR PARAMEDIC 28,61 0$ 28,500$ 28,500$

10-39-25 TRANSFER FROM SEWER 3,500$ 3,500$ 3,500$T otal T RANSFERS AND CONT RIBUT IONS: 38,110$ 221,523$ 206,221$

T otal General Fund Rev enue 4,089,426$ 3,976,842$ 4,037,758$

Adm inist rat ion

10-41-1 1 SALARIES & WAGES, ADMINISTRATI 1 13,503$ 128,000$ 121,500$

10-41-1 3 EMPLOY EE BENEFITS 19,412$ 36,000$ 36,500$

10-41-1 4 OVERTIME WAGES -$ 500$ -$

10-41-21 BOOKS, SUBSCRIPTIONS & MEMBERS 1 6,248$ 12,000$ 12,000$

10-41-22 PUBLIC NOTICES 3,087$ 3,000$ 2,000$

10-41-23 TRAVEL 4,545$ 5,000$ 5,000$

10-41-24 OFFICE EXPENSE, SUPPLIES & POS 8,627$ 8,300$ 8,300$

10-41-25 EQUIPMENT - SUPPLIES & MAINTEN 40$ 1,000$ 1,000$

10-41-28 TELEPHONE 3,853$ 5,000$ 4,000$

10-41-30 TECHNICAL & PROFESSIONAL SERV 22,520$ 13,000$ 20,000$

10-41-33 EDUCATION 1,01 0$ 2,000$ 2,000$

10-41-46 COUNCIL DISCRETIONARY FUND 8,150$ 10,000$ 10,000$

10-41-51 INSURANCE 4,81 0$ 5,500$ 5,500$

10-41-63 OTHER SERVICES 2,7 23$ 3,000$ 3,000$

10-41-64 OTHER EXPENSES 1,000$ 1,000$ 1,000$

T otal Adm inistration 209,528$ 233,300$ 231,800$

Court

10-42-21 BOOKS, SUBSCRIPTIONS & MEMBERS 25$ -$ -$

10-42-24 OFFICE EXPENSE, SUPPLIES & POS 7 ,828$ 4,000$ 16,000$

10-42-31 PROFESSIONAL & TECHNICAL 7 2,108$ 65,000$ 68,000$

10-42-40 WITNESS FEES 1 48$ 1,000$ 500$10-42-46 VICTIM REPARATION ASSESSMENT 18,451$ 24,000$ 21,000$

T otal Court 98,560$ 94,000$ 105,500$

Treasurer

10-43-11 SALARIES AND WAGES 9,420$ 10,000$ 10,500$

10-43-13 EMPLOY EE BENEFITS 5,953$ 6,000$ 6,500$

10-43-14 OVERTIME WAGES -$ 250$ -$

10-43-21 BOOKS, SUBSCRIPTIONS & MEMBERS 330$ 500$ 500$

10-43-23 TRAVEL 839$ 500$ 500$

10-43-24 OFFICE EXPENSE, SUPPLIES & POS 1 94$ 500$ 500$

10-43-33 EDUCATION -$ 500$ 500$

10-43-34 ACCOUNTING SERVICES/AUDIT 1 0,450$ 11,000$ 11,000$

T otal T reasurer 27 ,186$ 29,250$ 30,000$

Elections10-50-24 OFFICE EXPENSE, SUPPLIES & POS 1,997$ -$ 6,000$

10-50-62 MISCELLANEOUS SERVICES 1 ,160$

T otal Elections 3,157$ -$ 6,000$


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Page 23

2011-12 2012 - 2013 2013 - 2014

Account N Account Title Actual Budget Budget

Government Buildings

10-52-11 SALARIES & WAGES, GOVERNMENTAL -$ -$ -$

10-52-12 SALARIES AND WAGES TEMP. EMP. -$ -$ -$

10-52-13 EMPLOY EE BENEFITS -$ -$ -$

10-52-14 OVERTIME WAGES -$ -$ -$10-52-26 BUILDING SUPPLIES 3,263$ 6,500$ 6,500$

10-52-27 UTILITIES 17 ,959$ 19,000$ 19,000$

10-52-51 INSURANCE 8,966$ 11,500$ 11,500$

10-52-63 OTHER SERVICES 11,581$ 12,000$ 15,000$

10-52-7 2 CAPITAL OUTLAY BUILDINGS 6,897$ 15,000$ 16,000$

T otal Governm ent Buildings 48,666$ 64,000$ 68,000$

Em ergency Services

10-57 -61 POLICE-PROFESSIONAL SERVICE 945,428$ 959,551$ 987 ,485$

10-57 -63 FIRE-PROFESSIONAL SERVICE 681 ,67 1$ 624,310$ 646,014$

10-57 -7 2 ADMINISTRATION 57 ,636$ 60,992$ 62,809$

T otal Em ergency Serv ices 1,684,7 35$ 1,644,853$ 1,696,308$

Building Departmen t

10-58-11 SALARIES & WAGES 26,882$ 43,000$ 26,000$10-58-13 EMPLOY EE BENEFITS 9,97 3$ 14,000$ 13,500$

10-58-21 BOOKS, SUBSCRIPTIONS & MEMBERS 125$ 800$ 800$

10-58-24 OFFICE SUPPLIES 1,151$ 1,500$ 1,500$

10-58-28 TELEPHONE 880$ 1,500$ 1,000$

10-58-29 CONTRACT/BUILDING INSPECTOR 31 ,885$ 36,000$ 38,000$

10-58-51 INSURANCE & SURETY BONDS 1,833$ 4,000$ 4,000$

10-58-64 OTHER EXPENSES 150$ -$ -$

10-58-65 BUILDING PERMIT SURCHARGE 87 5$ 1,000$ 1,000$

T otal Building Departm ent 7 3,7 54$ 101,800$ 85,800$

Planning Department

10-59-11 SALARIES & WAGES 60,950$ 71,000$ 88,000$

10-59-12 SALARIES AND WAGES TEMP. EMP. -$10-59-13 EMPLOY EE BENEFITS 8,7 07$ 20,500$ 33,000$

10-59-14 OVERTIME WAGES -$ -$ -$

10-59-21 BOOKS, SUBSCRIPTIONS & MEMBERS -$ -$ -$

10-59-23 TRAVEL -$ 500$ 500$

10-59-24 OFFICE EXPENSE, SUPPLIES & POS 932$ 1,500$ 2,000$

10-59-30 PROFESSIONAL & TECHNICAL SERV 14,264$ 18,000$ 20,000$

10-59-31 LEGAL SERVICES FOR SUBDIVIS 1,100$ 1,000$ 1,000$

10-59-33 ENGINEERING ON SUBDIVISIONS -$ 1,000$ 1,000$

10-59-34 EDUCATION 500$ 500$ 500$

10-59-63 SPECIAL PROJECTS -$ -$ -$

T otal Planning Departm ent 86,453$ 114,000$ 146,000$


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Page 24

2011-12 2012 - 2013 2013 - 2014

Account N Account Tit le Actual Budget Budget

Street Departmen t

1 0-60-11 SALARIES & WAGES 80,995$ 84,000$ 78,500$

1 0-60-13 EMPLOY EE BENEFITS 43,099$ 45,000$ 48,500$

1 0-60-14 OVERTIME WAGES 5,296$ 8,000$ 8,000$

1 0-60-23 TRAVEL 56$ 500$ 500$

1 0-60-25 EQUIPMENT-SUPPLIES & MA INTENA N 1 7 ,669$ 25,000$ 25,000$

1 0-60-26 STREET SUPPLIES A ND MA INTENA NC 34,244$ 60,000$ 60,000$1 0-60-27 UTILITIES 67 6$ 500$ 500$

1 0-60-28 MOBIL TELEPHONE 1 ,37 3$ 1,500$ 1,500$

1 0-60-29 POWER - STREET LIGHTS 49,955$ 50,000$ 50,000$

1 0-60-51 INSURANCE 7 ,854$ 10,000$ 10,000$

1 0-60-61 MISCELLANEOUS SUPPLIES 4,208$ 1,000$ -$

1 0-60-63 OTHER SERVICES 207$ 1,000$ 1,000$

1 0-60-64 OTHER EXPENSES 1 ,000$ 1,000$ 1,000$

1 0-60-7 0 CLASS C ROAD FUND 280,009$ 400,000$ 433,000$

1 0-60-7 3 CAPITAL OUTLAY -OTHER THAN BUIL -$ -$ -$

1 0-60-7 4 CAPITAL OUTLAY - EQUIPMENT -$ -$ -$

T otal Street Departm ent 526,641$ 687,500$ 717,500$

Parks & Recreat ion

1 0-7 0-1 1 SALARIES & WAGES 33,7 7 5$ 36,000$ 36,500$1 0-7 0 -1 2 SA LA RIES/WA GES TEMPORA RY EMPLO 1 4,7 42$ 27,500$ 27,500$

1 0-7 0-1 3 EMPLOY EE BENEFITS 18,01 8$ 24,100$ 25,500$

1 0-7 0-1 4 OVERTIME WAGES 223$ 2,275$ 2,275$

1 0-7 0-23 TRAVEL -$ 500$ 500$

1 0-7 0-25 EQUIPMENT-SUPPLIES & MAINTENAN 7 ,526$ 9,000$ 10,000$

1 0-7 0-26 BUILDING AND GROUNDS SUPPLIES 22,7 11$ 25,547$ 25,000$

1 0-7 0-27 UTILITIES 9,47 2$ 10,000$ 10,000$

1 0-7 0-28 MOBIL TELEPHONE -$ -$ 500$

1 0-7 0-51 INSURANCE & SURETY BONDS 4,998$ 7,000$ 6,500$

1 0-7 0-60 RODEO EXPENSES 14,229$ 20,000$ 20,000$

1 0-7 0-61 ALPINE JR/MISS TIMP PAGEANT 4,500$ -$ -$

1 0-7 0-63 OTHER SERVICES-AM FORK AGREEMT -$ -$ -$1 0-7 0-64 OTHER EXPENSES 9,293$ 2,000$ 2,000$

1 0-7 0-65 OTHER EXPENSES - ALPINE DAY S 32,7 7 9$ 25,000$ 25,000$

1 0-7 0-67 MOY LE PARK 8,57 1$ 5,000$ 5,000$

1 0-7 0-68 LIBRARY 10,882$ 12,000$ 12,000$

1 0-7 0-69 Y OUTH COUNCIL 5,133$ 3,500$ 3,500$

1 0-7 0-7 0 BOOK MOBILE 13,200$ 13,200$ 13,200$

1 0-7 0-7 1 TRAILS 2,840$ 5,000$ 5,000$

1 0-7 0-7 4 CAPITAL OUTLAY - FAMILY PRIORI -$ -$ -$

T otal Parks & Recreation 212,892$ 227,622$ 229,975$

Cemetery

1 0-7 7 -1 1 SALARIES & WAGES 38,358$ 36,000$ 36,500$

1 0-7 7 -1 2 SALARIES & WAGES TEMPORARY EMP 10,150$ 27,500$ 27,500$

1 0-7 7 -1 3 EMPLOY EE BENEFITS 18,032$ 24,100$ 25,500$1 0-7 7 -1 4 OVERTIME WAGES 232$ 2,275$ 2,275$

1 0-7 7 -24 OFFICE EXPENSE, SUPPLIES & POS -$ 200$ 200$

1 0-7 7 -25 EQUIPMENT-SUPPLIES & MAINTENAN 6,287$ 9,000$ 9,000$

1 0-7 7 -26 BUILDING AND GROUNDS 15,97 7$ 25,000$ 25,000$

1 0-7 0-28 MOBIL TELEPHONE -$ -$ 500$

1 0-7 7 -51 INSURANCE & SURETY BONDS 4,998$ 7,000$ 6,500$

1 0-7 7 -61 MISCELLANEOUS SUPPLIES -$ -$ -$

1 0-7 7 -63 OTHER SERVICES 122$ 200$ 200$

T otal Cem etery 94,156$ 131,275$ 133,175$


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Page 25

2011-12 2012 - 2013 2013 - 2014


Garbage

10-82-11 SALARIES & WAGES 32,511$ 36,000$ 30,500$

10-82-13 EMPLOY EE BENEFITS 15,952$ 18,700$ 17,500$10-82-14 OVERTIME WAGES -$ 500$ -$


10-82-28 TELEPHONE 7 68$ 1,000$ 1,000$

10-82-34 TECHNOLOGY UPDATE 1,17 9$ 2,000$ 4,000$

10-82-61 TIPPING FEES 124,899$ 125,000$ 101,000$

10-82-62 WASTE PICKUP CONTRACT 266,47 3$ 279,042$ 239,000$

10-82-64 OTHER EXPENSES 2,256$ 3,000$ 3,700$

T otal GARBAGE: 447 ,7 36$ 469,242$ 400,700$

Miscellaneous

10-99-05 TRANSFER TO OTHER FUND -$ -$ -$

10-99-18 UTA TAX 32,97 1$ 50,000$ 2,000$

10-99-25 TECHNOLOGY UPGRADE 11,515$ 15,000$ 10,000$

10-99-80 TRANSFER TO CAPITAL IMP FUND 7 7 ,000$ 100,000$ 150,000$10-99-82 EMERGENCY PREP -$ 15,000$ 25,000$

T otal Miscellaneous 121,486$ 180,000$ 187,000$

T otally General Fund Expenses 3,634,950$ 3,976,842$ 4,037,758$

454,476$ (0)$ -$


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Page 26

IMPACT FEES BUDGET

Impact fees are collected at time of building or development and are used for the expansion or

creation of services due to new growth.

CAPITAL IMPROVEMENTS FUND BUDGET

2011-12 2012 - 2013 2013 - 2014


Im pact Fees Fund

15-37 -21 STREETS & TRANSPORTATION FEES 21 ,300$ 17,000$ 17,000$

15-37 -31 RECREATION FACILITY FEES 48,384$ 40,000$ 40,000$

15-37 -41 TIMPANOGOS SEWER HOOK ON FEE 80,068$ 50,000$ 50,000$


T otal Im pact Fee Revenue 150,862$ 108,200$ 108,200$

15-40-12 TIMP SPEC SERV DIST IMPACT FEE 80,052$ 50,000$ 50,000$

15-40-21 STREET & TRANSPORT EXPENSES 7 ,554$ 17,000$ 17,000$

15-40-31 PARK SY STEM 4,631$ 41,200$ 41,200$

T otal Im pact Fee Expenses 92,237$ 108,200$ 108,200$

2011-12 2012 - 2013 2013 - 2014


Capital Improvements Funs

45-38-10 Interest Rev enue 3,7 25$ 6,000$ 6,000$

45-38-12 Donations 3,07 5$ -$ -$

45-38-16 Contributions from Builders -$ -$

45-38-90 State Grant / Special Projects 9,7 7 5$ -$ -$

45-39-05 Loan from Water Fund -$ -$

45-39-10 Transfer from General Fund 7 7 ,000$ 100,000$ 150,000$

45-39-11 Capital Imp Fund Surplus -$ -$

T otal Capital Im provem ents Revenue: 93,57 5$ 106,000$ 156,000$

45-40-42 Infra Protection Bonds -$ 3,000$ -$

45-40-52 Other Expenses 7 82$ -$ -$

45-40-64 Interest on Infra Bond Released 3,948$ -$ 3,000$

45-40-7 0 Capital Outlay - Water Tank -$ -$ -$45-40-7 2 Capital Outlay 114,47 3$ 87,500$ 105,500$

45-40-7 3 Capital Outlay - Buildings 250$ -$ -$

45-40-7 4 Capital Outlay - Equipment 35,545$ 15,500$ 47,500$

T otal Capital Im prov em ents Expenses 154,998$ 106,000$ 156,000$


27/33

Page 27

WATERFUND BUDGET

2011-12 2012 - 2013 2013 - 2014


Water Fund

51-37 -11 METERED WATER SALES 415,298$ 550,000$ 550,000$51-37 -12 OTHER WATER REVENUE 6,617$ 6,500$ 6,500$

51-37 -16 WATER CONNECTION FEE 3,7 80$ 3,000$ 3,500$

51-37 -17 PENALTIES 4,938$ 7,000$ 5,000$

51-37 -20 WATER SY STEM IMPACT FEE 37 ,059$ 27,000$ 27,000$


51-38-7 0 DEVELOPER CONRIBUTIONS 55,87 2$ -$ -$

51-39-11 UNAPPROPRIATED FUND EQUITY -$ 310,900$ 170,100$

T otal Water Rev enue: 539,245$ 920,400$ 778,100$

5 1-80 -1 1 SA LA RIES/WA GES-PERMA NENT EMPL 1 7 3,67 2$ 182,000$ 173,000$

51-80-12 SALARIES/WAGES-TEMPORARY EMPL -$ 2,500$ -$

51-80-13 EMPLOY EE BENEFITS 81,667$ 88,000$ 92,600$51-80-14 OVERTIME WAGES 5,395$ 8,000$ 8,000$

51-80-21 BOOKS, SUBSCRIPTIONS & MEMBERS 1 ,985$ 3,500$ 3,500$

51-80-23 TRAVEL 3,917$ 2,500$ 2,000$


51 -80-25 EQUIPMENT-SUPPLIES & MA INTENA N 20,07 6$ 23,000$ 23,000$

51-80-26 BUILDING AND GROUNDS SUPPLIES 8,999$ 15,000$ 20,000$

51-80-27 UTILITIES 15,245$ 15,000$ 20,000$

51-80-28 TELEPHONE 4,850$ 6,000$ 5,000$

51-80-31 PROFESSIONAL & TECHNICAL SERVI 52$ 5,000$ 5,000$

51-80-33 EDUCATION 1,005$ 1,000$ 1,000$

51-80-34 TECHNOLOGY UPDATE 9,225$ 15,000$ 10,000$

51-80-35 DEPRECIATION EXPENSE 250,603$ 260,000$ 255,000$

51-80-51 INSURANCE AND SURETY BONDS 12,942$ 15,900$ 16,500$51-80-62 MISCELLANEOUS SERVICES 341$ 500$ 500$

51-80-63 OTHER EXPENSES 8,993$ 10,000$ 5,000$

51-80-64 CUSTOMER REFUND 2,860$ 2,500$ 2,500$

51-80-7 0 CAPITAL OUTLAY - IMPACT FEE -$ 85,000$ 30,000$

51-80-7 2 CAPITAL OUTLAY - BUILDINGS -$ -$ -$

51-80-7 3 CAPITAL OUTLAY - IMPROVEMENTS -$ 150,000$ 52,000$

51-80-7 4 CAPITAL OUTLAY - EQUIPMENT -$ 9,000$ 32,500$

51-80-7 9 CAPITAL OUTLAY - OTHER -$ -$ -$

51-80-90 TRANSFER TO OTHER FUNDS -$ -$ -$

51-80-93 1% TRANSFER TO GENERAL FUND 6,000$ 6,000$ 6,000$

T otal Water Expense 621,07 9$ 920,400$ 778,100$


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Page 28

SEWERFUND BUDGET

2011-12 2012 - 2013 2013 - 2014


Sewer Fun d

52-37 -11 SEWER SY STEM USAGE SALES 925,355$ 955,206$ 955,206$52-37 -16 SEWER CONNECTION FEE 2,625$ 2,500$ 3,000$

52-37 -20 SEWER SY STEM IMPACT FEE 13,965$ 12,000$ 12,000$

52-37 -80 DEVELOPERS CONTRIBUTIONS 54,868$ -$ -$



T otal Sewer Rev enues 1,005,7 40$ 1,236,157$ 1,062,000$

52-81-11 SALARIES 154,648$ 162,560$ 153,000$

52-81-12 SALARIES AND WAGES TEMP. EMP. -$ 2,500$ -$

52-81-13 EMPLOY EE BENEFITS 7 2,634$ 79,000$ 83,000$

52-81-14 OVERTIME WAGES 5,395$ 5,000$ 6,000$

52-81-23 TRAVEL 1,37 6$ 1,500$ 1,500$52-81-24 OFFICE EXPENSE, SUPPLIES & POS 6,585$ 6,500$ 6,500$

52-81-25 EQUIPMENT - SUPPLIES & MAINTEN -$ -$ 5,000$

52-81-26 BUILDING AND GROUND SUPPLIES 10,37 7$ 10,000$ 8,000$

52-81-27 UTILITIES 354$ 500$ 500$

52-81-28 TELEPHONE 2,994$ 2,200$ 2,500$

52-81-34 TECHNOLOGY UPDATE 7 ,67 4$ 10,000$ 5,000$


52-81 -62 TIMPANOGOS SPECIAL SERV ICE DIS 423,1 49$ 500,000$ 500,000$

52-81-64 OTHER EXPENSES 10,814$ 18,000$ 18,000$

52-81-7 0 CAPITAL OUTLAY - IMPACT FEE -$ 150,000$ 60,000$

52-81-7 3 CAPITAL OUTLAY -IMPROVEMENTS -$ 150,000$ 52,000$


52-81-93 TRANSFER TO GENERAL FUND 3,500$ 3,500$ 3,500$T otal Sewer Expenses 823,442$ 1,236,157$ 1,062,000$


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Page 29

PRESSURE IRRIGATION FUND BUDGET

2011-12 2012 - 2013 2013 - 2014


Irrigation Fun d

55-37 -11 IRRIGATION WATER SALES 851,319$ 842,000$ 843,000$55-37 -12 OTHER REVENUE 430$ 1,000$ 1,000$

55-37 -16 PRESSURIZED CONNECTION FEE 1,650$ 1,000$ 1,500$

55-37 -21 PRESSURIZED IRR IMPACT FEE 43,435$ 25,000$ 25,000$


55-38-7 0 DEVELOPER CONTRIBUTIONS 19,680$ -$ -$


T otal Irrigation Revenues 932,644$ 1,203,629$ 1,252,924$

55-40-1 1 SALARIES & WAGES, ADMINISTRATI 1 24,440$ 131,000$ 134,000$

55-40-12 SALARIES AND WAGES TEMP. EMP. -$ 2,500$ -$

55-40-13 EMPLOY EE BENEFITS 61,7 52$ 66,000$ 74,000$

55-40-14 OVERTIME WAGES 5,197$ 8,000$ 8,000$55-40-23 TRAVEL 697$ 1,000$ 1,000$

55-40-25 EQUIPMENT - SUPPLIES & MAINTEN 1 5,037$ 20,000$ 20,000$

55-40-26 BUILDING & GROUNDS SUPPLIES 1,218$ 5,000$ 5,000$

55-40-27 UTILITIES 54,493$ 200,000$ 200,000$

55-40-28 TELEPHONE 3,106$ 3,000$ 3,200$

55-40-29 OFFICE EXPENSE, SUPPLIES & POS 12,47 7$ 10,000$ 10,000$

55-40-32 ENGINEER SERVICES -$ 5,000$ 5,000$

55-40-33 TECHNOLOGY UPDATE 7 ,67 4$ 10,000$ 5,000$

55-40-34 ANNUAL AUDIT - UTAH WATER -$ 250$ 500$


55-40-51 INSURANCE & SURETY BONDS 9,996$ 12,500$ 12,700$

55-40-62 MISCELLANEOUS SERVICES 2,168$ 3,000$ 3,000$

55-40-63 OTHER EXPENSES 1,114$ 3,000$ 2,000$55-40-64 CUSTOMER REFUND -$ -$ -$

55-40-7 2 CAPITAL OUTLAY - OTHER -$ 20,000$ 52,000$

55-40-7 3 CAPITAL OUTLAY -$ -$ -$


55-40-7 9 AGENTS FEES 2,500$ 2,625$ 2,525$

55-40-80 TRUSTEE FEES -$ -$ -$

55-40-83 BOND PRINCIPAL #8938222 100$ -$ -$

55-40-84 BOND INTEREST #8938222 190,27 9$ -$ -$

55-40-86 BOND PRINCIPAL #0352418 -$ 310,000$ 310,000$

55-40-87 BOND INTEREST #0352418 -$ 158,599$ 149,299$

T otal Irrigation Expenses 7 15,149$ 1,203,629$ 1,252,924$


30/33

Page 30

STORM DRAIN FUND BUDGET

2011-12 2012 - 2013 2013 - 2014


Storm Drain Fund

56-37 -11 STORM DRAIN REVENUE 142,303$ 142,500$ 150,000$56-37 -12 OTHER REVENUE -$ 1,500$ 1,000$

56-37 -13 SWPP FEE -$ -$ 6,000$

56-37 -21 STORM DRAIN IMPACT FEE 14,400$ 11,200$ 8,000$

56-38-10 INTEREST EARNINGS 1 ,892$ 2,200$ 2,200$

56-38-7 0 DEVELOPER CONRIBUTIONS 40,47 5$ -$ -$

56-39-11 TRANSFER FROM OTHER FUND -$ -$ -$

56-39-12 FUND SURPLUS -$ 2,028$ 55,000$

T otal Storm Drain Rev enue 199,07 0$ 159,428$ 222,200$

56-40-11 SALARIES & WAGES, ADMINISTRATI 33,153$ 34,600$ 36,000$

56-40-13 EMPLOY EE BENEFITS 21,651$ 18,000$ 19,000$

56-40-20 PLANNING -$ 1,000$ 1,000$56-40-21 BOOKS, SUBSCRIPTIONS & MEMBERS 1 ,655$ 2,500$ 2,500$

56-40-23 TRAVEL 186$ 500$ 500$

56-40-24 OFFICE EXPENSE, SUPPLIES & POS 666$ 1,000$ 1,000$

56-40-26 BUILDING & GROUNDS SUPPLIES 15$ 3,000$ 3,000$

56-40-34 TECHNOLOGY UPDATE 3,211$ 5,000$ 5,000$


56-40-51 INSURANCE 7 ,393$ 9,300$ 9,000$

56-40-62 MISCELLANEOUS SERVICES 1,100$ 2,000$ 2,000$

56-40-7 3 CAPITAL OUTLAY -$ -$ -$

56-40-7 4 CAPITAL OUTLAY - IMPACT FEE -$ -$ 60,000$

T otal Storm Drain Expense 151,367$ 159,428$ 222,200$


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Page 31

OTHERFUNDS

2011-12 2012 - 2013 2013 - 2014


T rust & Agency Fund

7 0-38-10 INTEREST REVENUE 937$ 800$ 800$7 0-38-90 OTHER REVENUE -$ -$ -$

T otal T rust & Agency Revenue 937$ 800$ 800$

7 0-40-63 INTEREST PAID ON RETURNED BOND 483$ 800$ 800$

T otal T rust & Agency Expense 483$ 800$ 800$

2011-12 2012 - 2013 2013 - 2014


Cemetery Prepetual Care Fund

7 1-33-56 CEMETERY LOT PAY MENTS 27 ,97 5$ 8,000$ 8,000$

7 1-33-58 UPRIGHT MONUMENT 2,625$ 2,000$ 2,000$

7 1-38-10 INTEREST REVENUE 3,153$ 3,300$ 3,300$7 1-38-90 OTHER REVENUE -$ -$ -$

T otal Cem etery Perpetual Care Revenue 33,7 53$ 13,300$ 13,300$

7 1-40-64 OTHER EXPENSES -$ 13,300$ 13,300$

7 1-40-7 3 CAPITAL OUTLAY -IMPROVEMENTS 300$ -$ -$

T otal Cem etery Perpetual Care Expense 300$ 13,300$ 13,300$

Total Rev enue 7 ,045,252$ 7,724,756$ 7,631,282$

Total Expenses 6,194,005$ 7,724,756$ 7,631,282$


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Page 32

ALPINE CITYBUDGET GOVERNANCE PRINCIPLES

I decided it might be a good use of this document to set down some of the budget governance

principles that I hope might help residents of the City understand the Citys managerial

approach and budget governance principles. All the below principles are alive and well in theoperation of the City. The principles are stated in italics with some comments underneath them.

1. Although our form is a city council driven structure, our attitude is one of partnership.We think of the residents as owner-partners. We do not view the City itself as theultimate owner of our assets but instead view the City as a conduit through which theresidents of the City own the assets.

The Mayor, City Council, staff and I hope that you as residents of the City do not think ofyourself as merely owning a piece of real estate in the City. We hope you insteadvisualize yourself as a part owner of a City where you expect to stay indefinitely. For ourpart, we do not view City residents as faceless members of an ever-shifting crowd, butrather as co-ventures who have and will continue to work with us to maximize the timeand resources you have invested in this wonderful place called Alpine.

2. The Mayor and City Council invest a major portion of their time and effort to makeAlpine a wonderful place to live. They get to eat their own cooking.

The Mayor and City Council hold a three-hour meeting every other week. They go tonumerous other meetings during the month. They represent the City on all the keycollaborative organizations, sewer, garbage, water, transportation, youth council, etc.Besides that their phones ring off the hook. If they make good decisions then everyoneprofits by those decisions. If they do something you think is dumb, I want you to be ableto derive some solace from the fact that their suffering will be proportional to yours.

3. We do not measure the City by its size or by the number of programs that it operates.We measure our success by how livable the City is. Do you feel safe, are the roads ingood condition, does your water and sewer work without any thought of yours, are the

parks beautiful and well maintained and do fire and emergency services show up whenneeded. These are the questions that you we use to measure our performance.

4. We use debt sparingly and, when we do borrow, we attempt to structure our loans on along-term fixed-rate basis. We will reject interesting opportunities rather thanleverage our balance sheet. This conservatism means we dont have as many programsas other cities but it is the only behavior that leaves us comfortable, considering our

fiduciary obligations to city residents.

The financial calculus that staff and I employ would never permit our trading a goodnights sleep for the opportunity to say we have a library, a golf course, a swimming poolor a recreation center. If the residents of the city voted for a property tax increase topurchase and operate any of those things that would be different. Then we would nothave to borrow for them or worry about operating expenses. We have one outstandingdebt. That is for the installation of the pressurized irrigation system. We owe$5,875,000 and pay approximately $464,600 a year in payments. It has about 15 yearsof payments before it is paid off. The city refinanced the bonds a couple of years ago,saving $80,000 a year in interest payments.


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5. A managerial or Council wish list will not be filled at residents expense. We will onlydo with your money what we would do with our own.

The size of our paychecks or our offices will never be related to the number of differentprograms that we operate or the number of people who work for the City. Noble

intentions should always be checked against results.

6. You should be fully aware that I believe that Alpine City has some of the best staffavailable anywhere. I react with great caution to suggestions that we should letcertain staff go and hire new staff. Gin rummy managerial behavior (discard yourstaff at each turn) is not my style. I would much rather build a great staff thancontinuously churn staff, always looking for something better or something cheaper.

We focus hard on making staff better and curing problems than may cause some to lag.

7. We will be candid in our reporting to you, emphasizing the pluses and minuses. Ourguideline is to tell you the business fact that we would want to know if our positions

were reversed. We owe you no less. We also believe candor benefits us as cityemployees: The person who misleads others in public may eventually mislead himselfin private.

We will always tell you how many strokes we have taken on each hole and never playaround with the scorecard. When the numbers are a very rough guesstimate, as theysometimes are in government, we will try to be both consistent and conservative in ourapproach.

8. We follow some basic fiscal health guidelines. They are: We start all fiscal discussions with available revenues, rather than expenses. We believe that ongoing costs can only be funded with ongoing revenue. We fund one-time costs with unreserved fund balance, one-time sources, ordedicated ongoing revenue. We are working to get into a situation where our business-type operations,

water, pressurized irrigation, sewer and storm water, are allowed to keep 100%of program revenue generated.

We have established clear guidelines about the amount of reserves (fundbalances) we must set aside for each business-type operation and for thegeneral fund.

We base resource allocations strictly on available revenues. We have developed a 5-year financial plan to guide the city. We present monthly budget briefings to the City Council and post those

briefings on the citys web page.

We have developed a residents guide to the municipal budget. It is a moreconcise, less wordy recapitulation of the budget document you are reading. We

plan to mail a copy to every resident this coming year.

If you want to know how the City is doing the information is readily available to you. Ifyou have questions we would be more than happy to meet with you. Every transactionwe do is listed on the States financial transparency website. However, that site is reallyrather boring and a little confusing. Just give us a call or come in. We look forward tohearing from you

Documents

2014 Budget Report