Heber City Budget (?)

From the financial audit back room.  

An Adventurer's Guide to The Heber City Budget  

a lot of questions, and a couple of answers.

 (It appears many of the answers may be Memorial)   

FY 2011 Increase FY 2012 Increase 2012 actual Budg v. Act FY 2013 2 yr Inc % of 2011/12 2012/13 2012 Proposal 2011/13 Budget Salaries $2,173,515 3.6% $2,251,750 9.1% $2,375,000 5.5% $2,456,170 13.0% 44.4% Benefits $887,956 29.1% $1,146,150 12.5% $1,025,000 -10.6% $1,289,350 45.2% 23.3% Improvements $0 $2,000 18990.0% $10,000 400.0% $381,800 6.9% Eqpt $109,857 218.9% $350,330 -32.2% $324,600 -7.3% $237,515 116.2% 4.3% Spec Supplies $153,510 0.0% $153,500 -11.1% $127,900 -16.7% $136,500 -11.1% 2.5% Insurance $112,667 4.7% $117,950 3.8% $118,929 0.8% $122,400 8.6% 2.2% Prof Tech Serv $114,509 12.2% $128,500 -3.5% $108,000 -16.0% $124,000 8.3% 2.2% Eqpt supp & mtce $12,303 768.1% $106,800 3.9% $98,000 -8.2% $111,000 802.2% 2.0% Jail & Disp $87,412 20.7% $105,500 1.7% $105,500 0.0% $107,325 22.8% 1.9% Gasoline $82,164 14.4% $94,000 3.6% $91,750 -2.4% $97,400 18.5% 1.8% Other $516,406 10.2% $569,000 -18.6% $623,359 9.6% $462,940 -10.4% 8.4% Transfers $660,000 $225,000 $100,000 Total (less txfr) $4,250,299 18.2% $5,025,480 10.0% $5,008,038 -0.3% $5,526,400 30.0% (By Dept) Police $1,719,922 16.3% $1,999,600 6.1% $2,046,143 2.3% $2,121,950 23.4% 38.4% Roads $468,716 30.8% $612,850 6.1% $505,800 -17.5% $650,275 38.7% 11.8% Cemetery $204,247 30.8% $267,100 141.5% $267,503 0.2% $645,000 215.8% 11.7% Admin $366,463 13.3% $415,050 -3.2% $394,116 -5.0% $401,800 9.6% 7.3% Animal Service $186,703 45.3% $271,200 17.0% $266,519 -1.7% $317,365 70.0% 5.7% Other $1,304,248 11.9% $1,459,680 -4.8% $1,527,957 4.7% $1,390,010 6.6% 25.2%

HC Budget questions, comments, highlights and lowlights. Pg references to online budget Surely, all the council members could explain this.

pg 2 Veterans Memorial $75K Donations, $88K fm Perpetual Care, $100K fm Cap Proj - where is the remaining $112K to make $300K?? From 2012? When was it approved? (See Cemetery pg 33 $380K)

Discretionary funds $58K Legislative, $25K Admin

pg 3 $4.3 MILLION on airport 4.5% HC ($193,612) (How much revenue did the airport actually produce? = see pg 37 etc) Extrapolate that expenditure per capita to 330 million people, that's $95 Billion No wonder the Federal Govt is $1 Trillion in deficit. At least Heber is doing/taking their fair (?) share. And consider that the "sequester" required cut backs in air traffic controllers. - Which is more important - blacktop on Heber airport or air traffic controllers?

pg 4 Hangars, two sold in 2012 - How much and where did the money go? (see pg 13, $60K 2012, $61.5 2013 - rentals??) Wait, pg 47 = $496K 2012 and $248K in2013 (what was the cost?) Hold on again - Cost of Sale $425K 2012 and $220K in 2013

pg 5 1.7% salary increase AND a 2% merit increase Total salaries up 9.1% from 2012 to 13 (up 13% in two years) New employees??? Benefits up 12.5% 1 yr and 45% 2 yr

City needed $273K from Surplus fund to balance 2012??? (NO, 2013, see pg 12) (Is this the $225K txfr, NO )

pg 8 HC has no other debt??? (Compare to pg 36)

pg 10 Assessed Property values down 25% since 2009 and 4% 2011 to 12 (of course the tax rate will be adjusted to offset for tax revenues)

pg 9 Golly Gee, the school tax rate is 7 times the city

pg 13 HL&P Dividend $225K in 2012/13 $174K in 2011 ? (Director FAUX Payin 2011 was $50K)

You gotta love "Contributions" from general funds (= txfr from rainy day?)

pg 2 4 Elections $13,700 - can you run two elections for that?

pg 26 Planning employee benefits doubled from 2012 to 13

pg 29 Animal Benefits up 72% this year ???

pg 37 Airport see Pig Book

pg 45 WATER Revenue $1.7 Million + $1.3 bond Expenses $1.8 Million (including $600K 'depreciation'

pg 46 SEWER $1 Million in $1/3 out (incl $350K depreciation)

pg 47 Hangar Revenue net 2012 $86K 2013 $28K $496K 2012 and $248K 2013 (what was the cost?) Hold on again Cost of Sale $425K 2012 and $220 in 2013 (that's a pretty big commission?)

pg 48 Hangar Utility Revenue 2012 $100K 2013 $69K (with salary benefits of $80K 2012 and $110 in 2013 (Who is the Ut. man, what does he do?)

pg 49 What in the world is "Internal Service Revenue?" Is that like the IRS, partying and spying? (see pg 4)

Where is the accounting of the various FUND balances? How much is there? (see pg 1 =$924,425 surplus rainy day fund)