2018 Revised General Government Operating Budget

Transcription

1 Municipality of Anchorage General Government Operating Established Tax Levies Ethan Berkowitz, Mayor Anchorage, Alaska 1

2 MUNICIPALITY OF ANCHORAGE ETHAN A. BERKOWITZ, MAYOR ASSEMBLY Forrest Dunbar (2019), Chair Christopher Constant (2020) Eric Croft (2019) Amy Demboski (2019) Fred Dyson (2020) Suzanne LaFrance (2020) Pete Petersen (2020) Felix Rivera (2020) Tim Steele (2020) Dick Traini (2019) John Weddleton (2019) BUDGET ADVISORY COMMISSION Alfred Tamagni (), Chair Lois Epstein (2020) Tasha Hotch (2019) Nolan Klouda (2020) Carla McConnell (2019) Shirley Nelson () Austin Quinn-Davidson (2019) Joe Riggs () Jedediah Smith (2020) Karl von Luhrte () Jon Watkins (2019) MANAGEMENT AND BUDGET Lance Wilber, Director Marilyn Banzhaf Christine Chesnut Courtney Petersen Darlene Williams 2

3 MUNICIPALITY OF ANCHORAGE Mayor Assembly Municipal Attorney Equal Rights Commission Management & Internal Audit Municipal Manager Chief Fiscal Officer Economic & Community Development Emergency Management Finance Equal Opportunity Risk Management Controller Safety Payroll Development Services Transportation Inspection Property Appraisal Library Public Finance Parks & Recreation Employee Relations Treasury Planning Anchorage Fire Department Real Estate Health & Human Services Information Technology Maintenance & Operations Purchasing Heritage Land Bank Anchorage Police Department Real Estate Services Project Management & Engineering Public Transportation Public Works Administration Traffic Utilities/Enterprise Activities Anchorage Water & Wastewater Merrill Field Municipal Light & Power Port of Anchorage Solid Waste Services Board Managed Police & Fire Retirement System Culture, Entertainment, & Arts Venues Board Managed Anchorage Community Development Authority 3

4 Table of Contents Title Page General Government Assembly Documents Assembly Resolution Revising General Government (AR -109 as Amended, AM 241-)... 1 Detailed Support for General Government... 5 Assembly Ordinance Setting General Government Mill Rates (AO -29, AM 242-)... 9 General Government Documents Direct Cost Reconciliation to Approved Direct Cost by Department and Category of Expenditure Position Summary by Department 2016, 2017, and Personnel Benefit Assumptions Debt Service Use of Funds by Department Funding Sources/Uses by Fund and Department Function Cost by Fund 2017 and Function Cost by Fund and Category of Expenditure Revenue Summary Revenue Detail General Government Property Tax Details Tax Limit Calculation Property Tax Calculation by Fund Inside/Outside Tax Cap Property Tax Calculation by Fund Property Tax Calculation by Fund and Type Mill Levy by Tax District Property Tax Per $100,000 Assessed Value Tax Rate Trends Historical and Tax Data Tax District Map Anchorage Bowl Tax District Map Chugiak/Eagle River Tax District Map Turnagain Arm Service Area s Chugiak Fire Girdwood Valley Chugiak, Birchwood, Eagle River Rural Road (CBERRRSA) Eagle River-Chugiak Park & Recreation Anchorage School District (ASD) Property Tax Details ASD Tax Calculation ASD Schools and Facilities Map Assembly Ordinance Setting ASD Mill Rate (AO -30, AM 243-) ASD Operating Fiscal Year (AO , AM ) ASD Operating Fiscal Year (AO -10, AM 67-)

5 Municipal Clerk's Office Amended and Approved Date: April 24, Submitted By: Chairman of the Assembly at the Request of the Mayor Prepared By: Office of Management & For Reading: April 10, THE ANCHORAGE ASSEMBLY RESOLVES: ANCHORAGE, ALASKA AR as Amended A RESOLUTION OF THE MUNICIPALITY OF ANCHORAGE REVISING AND APPROPRIATING FUNDS FOR THE GENERAL GOVERNMENT OPERATING BUDGET FOR THE MUNICIPALITY OF ANCHORAGE WHEREAS, the approved budget for the Municipality of Anchorage was adopted by AO (S) as Amended; and WHEREAS, the Mayor has recommended revisions to departments and fund appropriations for ; now, therefore, Section 1. The direct cost amounts set forth for the fiscal year for the following operating 14 departments and/or agencies are hereby appropriated for the fiscal year: 15 Department/Agency Approved Revision 16 GENERAL GOVERNMENT 17 Assembly $ 308,000 $ 4,114, Assembly $ 3,806,709 $ 295,000 $ 4,101, Chief Fiscal Officer 458, , Development Services 11,478,762 (117,657) 11,361, Economic & Community Development 12,024,252 58,530 12,082, Employee Relations 3,365,836-3,365, Equal Rights Commission 756, , ,661 14,291, Finance 14,019, ,661 14,319, Fire 97,659,665 (131,457) 97,528, Health & Human Services 12,328,724 (18,385) 12,310, Information Technology 22,173,594 2,001,565 24,175, Internal Audit 733,598 1, , Library 8,762,250 (2,103) 8,760, Maintenance & Operations 91,413,890 (2,277,836) 89,136, Management & 1,076,804 30,000 1,106, Mayor 1,800,413 (3,123) 1,797, Municipal Attorney 7,452,907 (3,123) 7,449, Municipal Manager 13,143, ,327 13,293, Parks & Recreation 22,254,961 (760,274) 21,494, Planning 3,113,526 (6,246) 3,107, Police 111,846,837 1,283, ,129, Project Management & Engineering 6,645,064 (5,255,582) 1,389, ,740 23,100, Public Transportation 23,084,138 1,740 23,085, Public Works Administration 12,026,900 (144,879) 11,882, Purchasing 1,717,336-1,717, Real Estate 7,831,535 61,412 7,892, Traffic 5,712,760 (69,041) 5,643, Non-Departmental (TANS DS Fund 101) 592,036 (77,006) 515, Convention Center Reserve 13,477,927 (59,159) 13,418, GRAND TOTAL GENERAL GOVERNMENT $ 510,757,713 $ (4,743,276) $ 506,014,437 5

6 Resolution to Revise and Appropriate General Government Operating Page 2 of 3 1 Section 2. The function cost amounts set forth for the fiscal year for the following operating funds 2 are hereby appropriated (see Section 3): 3 Fund No. Fund Description Approved Revision 4 GENERAL FUNDS Areawide General $ 132,187,403 $ 6,590,834 $ 138,778, Chugiak Fire SA 1,300,359 (22,712) 1,277, Glen Alps SA 334,650 (21,042) 313, Girdwood Valley SA 3,065,984 62,327 3,128, Birchtree/Elmore LRSA 292,070 (15,221) 276, Sec. 6/Campbell Airstrip LRSA 154,559 (9,232) 145, Valli-Vue Estates LRSA 121,600 (7,661) 113, Skyranch Estates LRSA 34,899 (1,510) 33, Upper Grover LRSA 15,665 (83) 15, Raven Woods/Bubbling Brook LRSA 20,234 (1,647) 18, Mt. Park Estates LRSA 34,194 (2,373) 31, Mt. Park/Robin Hill RRSA 158,239 (11,284) 146, Chugiak/Birchwood/Eagle River RRSA 7,456,754 (34,184) 7,422, Eaglewood Contributing RSA 109,239 (6,727) 102, Gateway Contributing RSA 2,269 (216) 2, Lakehill LRSA 53,000 (3,474) 49, Totem LRSA 26,737 (320) 26, Paradise Valley South LRSA 16,404 (1,377) 15, SRW Homeowners LRSA 58,650 (3,042) 55, Eagle River Street Light SA 291,669 54, , Anchorage Fire SA 77,784, ,025 78,628, Anchorage Roads & Drainage SA 75,868,190 (4,975) 75,863, Talus West LRSA 150,815 (2,919) 147, Upper O'Malley LRSA 689,731 (38,317) 651, Bear Valley LRSA 51,059 (2,315) 48, Rabbit Creek View/Heights LRSA 109,334 (2,780) 106, Villages Scenic Parkway LRSA 23,337 (197) 23, Sequoia Estates LRSA 21,016 (2,159) 18, Rockhill LRSA 50,781 (2,627) 48, South Goldenview Area RRSA 688,043 (27,464) 660, Homestead LRSA 21,768 (18) 21, Anchorage Metropolitan Police SA 122,600,297 (2,644,189) 119,956, Turnagain Arm Police SA 51,784 (6,784) 45, Anchorage Parks & Recreation SA 21,893, ,399 22,172, Eagle River/Chugiak Parks/Rec SA 4,780,791 (524,051) 4,256, Anchorage Building Safety SA 7,686, ,511 7,904, Public Finance & Investment Fund 2,043,354 94,016 2,137, Subtotal General Funds $ 460,249,202 $ 4,741,329 $ 464,990, SPECIAL REVENUE FUNDS X0 Convention Center Reserves $ 13,477,927 $ (59,159) $ 13,418, Heritage Land Bank 936,063 90,773 1,026, Subtotal Special Revenue Funds $ 14,413,990 $ 31,614 $ 14,445, DEBT SERVICE FUND PAC Surcharge Revenue Bond $ 297,200 $ - $ 297, INTERNAL SERVICE FUNDS Self-Insurance $ 1,339,755 $ (2,183,011) $ (843,256) Management Information Systems (6,101,900) 159,203 (5,942,697) 55 Subtotal Internal Service Funds $ (4,762,145) $ (2,023,808) $ (6,785,953) GRAND TOTAL GENERAL GOVERNMENT $ 470,198,247 $ 2,749,136 $ 472,947,382 6

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8 MUNICIPALITY OF ANCHORAGE ASSEMBLY MEMORANDUM AM No Meeting Date: April 10, FROM: MAYOR SUBJECT: A RESOLUTION OF THE MUNICIPALITY OF ANCHORAGE REVISING AND APPROPRIATING FUNDS FOR THE GENERAL GOVERNMENT OPERATING BUDGET FOR THE MUNICIPALITY OF ANCHORAGE The attached resolution reflects the Administration s proposed revisions to the General Government Operating. The proposed package updates revenues, fine-tunes costs, and funds items that were not anticipated at the time the budget was approved last November. This proposal decreases the operating budget by $4.7 million. Adjustments include changes to debt service; voter approved bond operating and maintenance (O&M) costs; settlements; Information Technology enterprise licenses; realignment of the fleet rates and adjustments as requested by Service Areas; and supports the following key efforts: vote-by-mail, ASD Cost Factor Study, Payroll support, Police litigation, and Seward Highway Patrol. Project Management & Engineering (PM&E) staff will now be charging directly to capital projects due to new processes within SAP. This transfer of budget and positions effectively reduces the total amount of the operating budget and overall position count, but does not result in a reduction of PM&E positions. A detailed listing of changes is attached financials are not closed at this time, therefore the final amount of savings that could occur at year-end are unknown. The proposed adjustments will be supported within the tax cap. Revenue Adjustments The revenue projections include updated assumptions that resulted in notable changes for Ambulance Fees, State of Alaska Trial Court Fines, Tobacco Tax, Motor Vehicle Registration Tax, Municipal Utility and Enterprise Service Assessments (MUSA / MESA), and Build America Bonds Subsidy (BABS), with the overall non-property tax revenues remaining relatively flat. Total Property Tax Requirement As a result of the decrease in assessed values, required settlements, reduced non-property tax contributions and voter approved bond debt, the average mill rate increases 0.32 mills from 8.51 mills in 2017 to 8.83 mills in resulting in an increase of $32 per $100,000 of assessed value before exemptions. To alleviate the burden on residential property tax payers, the Administration and Assembly, with voter approval, increased the residential exemption to $50,000 resulting in a $273 reduction in property taxes for the owner of a $350,000 home. THE ADMINISTRATION RECOMMENDS APPROVAL. Prepared by: Office of Management & Approved by: Lance Wilber, Director, Office of Management & Concur: Robert E. Harris, CFO Concur: William D. Falsey, Municipal Manager Respectfully Submitted: Ethan A. Berkowitz, Mayor 8

9 1st Quarter General Government Operating Funding Sources Line # (1)-Time Fund Filled Positions Non-Property Department Description Direct Costs Tax Revenues IGC 1 Approved General Government Operating $ 520,481,490 $ 182,373,053 $ 40,559,467 $ 2,167,270 $ 276,373,578 $ 19,008,122 2 Vacant Positions Fund Balance (All GG) Property Tax Under Charter Limit Property Tax SAs with Max Tax Rates 3 Fund Balance Adjustments for Reserves 4 Area Wide Property taxes required to apply to fund balance use for S version changes and Assembly Amendments in the Approved (803,841) 803,841-5 Total Fund Balance Adjustments for Reserves (803,841) 803, Running Subtotal of General Government Operating - - $ 520,481,490 $ 182,373,053 $ 40,559,467 $ 1,363,429 $ 277,177,419 $ 19,008,122 8 Revenue Adjustments 9 Development Services Revenue projections in line with 2017 actuals. R (4,400) - (14,400) 18, Economic & Community Sullivan Arena Surcharge - Lower revenues due to a reduced ticket sales. R (40,177) , Fire Ambulance Fees - Update to reflect increase in-line with 2017 actuals. R , (150,000) - 12 Municipal Attorney Criminal Defense Fees (Misc.) - In line with garnishment and PFD R , (8,000) - projection (same amount as 2017). 13 Police SOA Traffic Court Fines - In line with garnishment and PFD R , (144,696) - projection (same amount as 2017). 14 Police SOA Trial Court Fines - In line with garnishment and PFD projection R (80,704) ,704 - (same amount as 2017). 15 Police Incarceration Cost Recovery - update in-line with 2017 actuals received. R , (3,315) - 16 Police Criminal Rule 8 Collect Costs - In line with garnishment and PFD R , (14,941) - projection (same amount as 2017). 17 Taxes & Reserve Aircraft Tax - In line with projection based on 5 year historical avg. R (8,000) - - 8, Taxes & Reserve P & I on Delinquent Taxes - In line with projection based on 5 year R Multiple (31,130) ,757 6,373 historical average. 19 Taxes & Reserve Tobacco Tax - In line with projection. R (104,828) , Taxes & Reserve P & I on Tobacco Tax - In line with projection based on 5 year avg. R (4,000) - - 4, Taxes & Reserve National Forest Allocation - In line with projection. R (59,463) , Taxes & Reserve Electric Co-Op Allocation - In line with 2017 actuals. R Multiple (44,879) , Taxes & Reserve Pmt in Lieu of Tax Private - In line with 2017 actuals. R , (147,124) - 24 Taxes & Reserve Pmt in Lieu of Tax State - in line with 2017 actuals. R (4,182) - - 4, Taxes & Reserve Pmt in Lieu of Tax Federal - In line with 2017 actuals. R , (1,500) - 26 Taxes & Reserve Motor Vehicle Registration Tax - In line with projection. R Multiple (105,560) ,667 1, Taxes & Reserve Fuel Excise Tax - in line with projection. R (66,667) , Taxes & Reserve P & I on Fuel Excise Tax - in line with projection. R , (35,000) - 29 Taxes & Reserve Motor Vehicle Rental Tax - in line with projection. R , (3,673) - 30 Taxes & Reserve P & I on Motor Vehicle Rental Tax - in line with projection. R , (3,272) - 31 Taxes & Reserve P & I on Hotel Motel Taxes - In line with projection based on 5 year R (1,364) - - 1,364 - historical average. 32 Taxes & Reserve MUSA / MESA Payments (Subject to Tax Cap) - Adjustment based on R (1,576,860) - - 1,576,860 - utilities: AWWU, ML&P, and SWS Collection and Disposal and enterprises: Port, Merrill Field, and ACDA. 33 Taxes & Reserve Utility Revenue Distribution - Adjustment based on current projection. R (79,978) , Multiple Room Tax - Updates in line with actual expenses and projected revenues. R Multiple - - (71,150) (261,342) - 94,350 95, Multiple Investment Earning TANS - Updates in line with actual expenses and R Multiple - - (150,536) (150,536) projected revenues. 36 Multiple Build America Bonds Subsidy (BABS) and 2016 amounts shorted by IRS due to netting with payroll taxes. 1 Multiple , (541,314) - 37 Total Revenue Adjustments - - (221,686) (1,571,235) - 79,950 1,261,106 8, Running Subtotal of General Government Operating - - $ 520,259,804 $ 180,801,818 $ 40,559,467 $ 1,443,379 $ 278,438,525 $ 19,016, Expenditure Adjustments - Tax Cap Effect 41 Multiple Voter Approved Bond O&M - Proposition 3 - Anchorage Roads and R Multiple , ,000 - Drainage Service Area Road and Storm Drainage Bonds. (Contingent upon certification of April 3, election results). 42 Parks & Recreation Voter Approved Bond O&M - Proposition 4 - Anchorage Parks & Recreation Service Area Bonds (Contingent upon certification of April 3, election results ). R , ,000-9

10 1st Quarter General Government Operating Funding Sources Line # Department Description (1)-Time Fund Filled Positions Vacant Positions Direct Costs Non-Property Tax Revenues IGC Fund Balance (All GG) Property Tax Under Charter Limit Property Tax SAs with Max Tax Rates 43 Multiple Recovery of 2017 WC GL Settlements (One-time increase to Tax Cap) 1 Multiple (1,991,479) 1,991, Multiple Voter Approved Debt Service - Alignment with debt schedule from voter approved bonds. R Multiple ,472 (2,472) 45 Total Expenditure Adjustments - Tax Cap Effect , (1,991,479) 2,337,951 (2,472) Running Subtotal of General Government Operating - - $ 520,603,804 $ 180,801,818 $ 40,559,467 $ (548,100) $ 280,776,476 $ 19,014, Expenditure Adjustments - Ongoing 49 Assembly Vote-by-Mail continued costs. R , , Economic & Community Museum / PAC contractual adjustments in line with CPI and population. R , , Finance Payroll - Add one (1) new Junior Accountant position. R , , Health & Human ServiceChild Care Licensing non-labor costs. R , , Information Technology Microsoft Enterprise License Agreement (Microsoft EA) for desktop/laptop R ,469,537-1,469, software for 2,612 Microsoft seats. 54 Information Technology Long-term contract payable interest R , , Maintenance & Operatio Increase security services for City Hall by one additional armed guard. R , , Municipal Manager Office of Equal Opportunity - adjust Disadvantaged Business Enterprise R , ,867 - (DBE) payroll to fully fund current position. 57 Municipal Manager Transportation Inspection - reduction of revenues and reducing full-time R (10,897) (88,297) ,400 - inspector to part-time, starting May 15, due to new regulation of industry. 58 Real Estate Lease payments due to contractual increases. R , , Multiple IGC Recalculation with updated factors. R Multiple (1,128,009) 426, ,724 92, Total Expenditure Adjustments - Ongoing - 1 2,387,944 (88,297) 341, ,063 1,616,428 92, Running Subtotal of General Government Operating - 1 $ 522,991,748 $ 180,713,521 $ 40,900,995 $ (122,037) $ 282,392,904 $ 19,106, Expenditure Adjustments - One-Time 64 Assembly Anchorage School District (ASD) Cost Factor Study by the University of Alaska, Anchorage (UAA) Institute of Social & Economic Research (ISER) to determine if ASD is still the least expensive districts in the state, if the outcome is that ASD Is no longer the least expensive district in the state, ASD may receive additional funding from the state , , Economic & Community Geographical Data Interface project carryforward , , Finance Controller - CAFR support , , Finance Payroll - Add one (1) new Senior Staff Accountant position , , Finance Payroll - Additional overtime for payroll and other MOA department staff that , ,024 - are providing assistance for SAP payroll issues. 69 Management & Contracted services for testimony work on AWWU rate case to be funded ,000-30, by AWWU. 70 Municipal Manager Safety - Safety Office training material , , Municipal Manager Storm Water Utility Implementation Plan carryforward of $90K for Phase I , ,615 - and additional $50K for Phase II contract amount. 72 Police Continue with current litigation suits , , Total Expenditure Adjustments - One-Time - 1 1,168,920-30,000-1,138, Running Subtotal of General Government Operating - 2 $ 524,160,668 $ 180,713,521 $ 40,930,995 $ (122,037) $ 283,531,824 $ 19,106, Departmental Transfers - Recurring 77 Police Seward Highway Patrol costs from 151 to 101 re AO-16 R (4,010,854) - 4,010, Police Seward Highway Patrol costs from 151 to 101 re AO-16 R ,000 4,010,854 - (4,260,854) - 79 Multiple Fleet Realignment, including capital replacement purchases. R Multiple , (78,669) 245,194 (23,985) 80 Multiple Positions and costs to be direct charged to project funding source. Count R Multiple (32) - (7,818,936) - (7,818,936) reduced fr 40 to 32 to reflect positions that charge only partially to projects. 81 Total Departmental Transfers - Recurring (32) - (7,676,396) 250,000 (7,818,936) (78,669) (4,806) (23,985) Running Subtotal of General Government Operating (32) 2 $ 516,484,272 $ 180,963,521 $ 33,112,059 $ (200,706) $ 283,527,018 $ 19,082, Board Requests from Service Areas (SA) with Maximum Tax Rates 85 Fire Chugiak Fire SA - Adjust budget to the maximum mill rate of 1.0. R (92,180) (92,180) 86 Public Works AdministraGlen Alps - Adjust budget to the maximum mill rate of R (21,042) (21,042) 87 Maintenance & Operatio Girdwood Valley Service Area - ONE-TIME - Apply fund balance to fund cemetery schematic design , ,

11 1st Quarter General Government Operating Funding Sources Line # Department Description (1)-Time Fund Filled Positions Vacant Positions Direct Costs Non-Property Tax Revenues IGC Fund Balance (All GG) Property Tax Under Charter Limit Property Tax SAs with Max Tax Rates 88 Multiple Girdwood Valley Service Area - Calculate mill rate to budget amount (maximum voter approved mill rate is 6.0) R Public Works AdministraBirch Tree/Elmore LRSA - Adjust budget to the maximum mill rate of R (15,221) (15,221) 90 Public Works AdministraCampbell Airstrip LRSA - Adjust budget to Board approved mill rate of 1.25 R (9,232) (9,232) mills (maximum voter approved mill rate is 1.50). 91 Public Works AdministraValli Vue Estates LRSA - Adjust budget to the maximum mill rate of R (7,661) (7,661) 92 Public Works AdministraSkyranch Estates LRSA - Adjust budget to the maximum mill rate of R (1,510) (1,510) 93 Public Works AdministraUpper Grover LRSA - Adjust budget to the maximum mill rate of R (83) (83) 94 Public Works AdministraRavenwood LRSA - Adjust budget to the maximum mill rate of R (1,647) (1,647) 95 Public Works AdministraMt Park Estates LRSA - Adjust budget to the maximum mill rate of R (2,373) (2,373) 96 Public Works AdministraMt Park/Robin Hill RRSA - Adjust budget to the maximum mill rate of R (11,284) (11,284) 97 Public Works AdministraCBERRRSA - Calculate mill rate to budget amount (maximum voter R approved mill rate is 2.10: 1.10 for roads and drainage and 1.0 for capital) 98 Public Works AdministraEaglewood SA - Adjust budget to the maximum mill rate of 0.38 (maximum R (6,727) (6,727) voter approved mill rate is 20% of CBERRRSA mill rate). 99 Public Works AdministraGateway SA - Adjust budget to the maximum mill rate of 0.29 (maximum R (216) (216) voter approved mill rate is 20% of CBERRRSA mill rate). 100 Public Works AdministraLakehill LRSA - Adjust budget to the maximum mill rate of R (3,474) (3,474) 101 Public Works AdministraTotem LRSA - Adjust budget to mill rate of 1.00 (maximum voter approved R (320) (320) mill rate is 1.50). 102 Public Works AdministraParadise Valley LRSA - Adjust budget to the maximum mill rate of R (1,377) (1,377) 103 Public Works AdministraSRW Homeowners LRSA - Adjust budget to the maximum mill rate of R (3,042) (3,042) 104 Maintenance & Operatio Eagle River Street Lights SA - Adjust budget to Board approved mill rate of R , ,000 - (124,610) 0.10 and apply $200,000 of fund balance (maximum voter approved mill rate is 0.50). 105 Public Works AdministraTalus West LRSA - Adjust budget to the maximum mill rate of R (2,919) (2,919) 106 Public Works AdministraUpper O'Malley LRSA - Adjust budget to maximum mill rate of R (38,317) (38,317) 107 Public Works AdministraBear Valley LRSA - Adjust budget to the maximum mill rate of R (2,315) (2,315) 108 Public Works AdministraRabbit Creek View and Heights LRSA - Adjust budget to the maximum mill R (2,780) (2,780) rate of Public Works AdministraVillages Scenic Parkway LRSA - Adjust budget to the max mill rate of R (197) (197) 110 Public Works AdministraSequoia Estates LRSA - Adjust budget to the maximum mill rate of R (2,159) (2,159) 111 Public Works AdministraRockhill LRSA - Adjust budget to the maximum mill rate of R (2,627) (2,627) 112 Public Works AdministraSouth Golden View RRSA - Adjust budget to the maximum mill rate of R (27,464) (27,464) 113 Public Works AdministraHomestead LRSA - Adjust budget to maximum mill rate of R (18) (18) 114 Police Turnagain Arm Police SA - Use unused taxes from prior year for current R (50,461) - (45,000) 44,480 - (49,941) year fees-for-services and adjust mill rate to 0 (maximum voter approved mill rate is 0.5.) 115 Parks & Recreation ER/Chugiak Parks & Rec - Adjust budget to approved mill rate of 0.92 as R (543,802) (543,802) 0.67 mills for operating and 0.25 mills for capital (maximum voter approved mill rate for operating and capital is 1.00) with additional voter approved mill rate collected for previously incurred bond indebtedness. 116 Total Board Requests from Service Areas (SA) with Maximum Tax Rates - - (746,058) - (45,000) 273,480 - (974,538) Running Subtotal of General Government Operating (32) 2 $ 515,738,214 $ 180,963,521 $ 33,067,059 $ 72,774 $ 283,527,018 $ 18,107, Approved General Government Operating $ 520,481,490 $ 182,373,053 $ 40,559,467 $ 2,167,270 $ 276,373,578 $ 19,008, Total Adjustments and Amendments $ (4,743,276) $ (1,409,532) $ (7,492,408) $ (2,094,496) $ 7,153,440 $ (900,280) General Government Operating $ 515,738,214 $ 180,963,521 $ 33,067,059 $ 72,774 $ 283,527,018 $ 18,107, Total Property Taxes $ 301,634, Less Depreciation / Amortization - Information Technology $ (9,723,777) 127 General Government Operating Appropriation $ 506,014, Tax Cap Calculation $ 283,527, Amount (Over)/Under the Cap $ - 11

12 1st Quarter General Government Operating Funding Sources Line # Department Description 130 Assembly Amendments 131 Multiple Assembly Member Weddleton Public Transportation add $15K, Finance/Payroll subtract $15K (ref line 68) Provide a 10% match for the AMATS TIP project 2040 Secondary Street Deficiency Analysis and Prioritization (2040 LUP Actions 5-3 and 6-8). 132 Multiple Assembly Member LaFrance Assembly add $13K, Finance/Payroll subtract $13K (ref line 68) Provide funding to Girdwood Inc. for phase I of the Girdwood Comprehensive Plan update ($8K for match, $5K for admin & outreach). (1)-Time Fund Filled Positions Vacant Positions Direct Costs Non-Property Tax Revenues IGC Fund Balance (All GG) Property Tax Under Charter Limit Property Tax SAs with Max Tax Rates Total Assembly Amendments Running Subtotal of General Government Operating (32) 2 $ 515,738,214 $ 180,963,521 $ 33,067,059 $ 72,774 $ 283,527,018 $ 18,107, Approved General Government Operating $ 520,481,490 $ 182,373,053 $ 40,559,467 $ 2,167,270 $ 276,373,578 $ 19,008, Total Adjustments and Amendments $ (4,743,276) $ (1,409,532) $ (7,492,408) $ (2,094,496) $ 7,153,440 $ (900,280) General Government Operating with Assembly Amendments $ 515,738,214 $ 180,963,521 $ 33,067,059 $ 72,774 $ 283,527,018 $ 18,107, Total Property Taxes $ 301,634, Less Depreciation / Amortization - Information Technology $ (9,723,777) 144 General Government Operating Appropriation $ 506,014, Tax Cap Calculation $ 283,527, Amount (Over)/Under the Cap $ - 12

13 Municipal Clerk's Office Approved Date: April 24, 13

14 AO Setting Tax Rates and Amount of Tax Levy for Municipal Page 2 of 3 General Government 1 2 Section 15. Chugiak, Birchwood, Eagle River Rural Road, 3 Service Area, Fund 119 a tax of 2.01 mills 4 5 Section 16. Eaglewood Contributing Road Service Area, Fund 121 a tax of 0.38 mills 6 7 Section 17. Gateway Contributing Road Service Area, Fund 122 a tax of 0.29 mills 8 9 Section 18. Lakehill Limited Road Service Area, Fund 123 a tax of 1.50 mills Section 19. Totem Limited Road Service Area, Fund 124 a tax of 1.00 mills Section 20. Paradise Valley South Limited Road Service Area, 14 Fund 125 a tax of 1.00 mills Section 21. SRW Homeowners Limited Road Service Area, 17 Fund 126 a tax of 1.50 mills Section 22. Eagle River Street Light Service Area, Fund 129 a tax of 0.1 O mills Section 23. Anchorage Fire Service Area, Fund 131 a tax of 2.39 mills Section 24. Anchorage Roads & Drainage Service Area, Fund 141 a tax of 2.66 mills Section 25. Talus West Limited Road Service Area, Fund 142 a tax of 1.30 mills Section 26. Upper O'Malley Limited Road Service Area, 28 Fund 143 a tax of 2.00 mills Section 27. Bear Valley Limited Road Service Area, Fund 144 a tax of 1.50 mills Section 28. Rabbit Creek View & Rabbit Creek Heights 33 Limited Road Service Area, Fund 145 a tax of 2.50 mills Section 29. Villages Scenic Parkway Limited Road Service Area, 36 Fund 146 a tax of 1.00 mills Section 30. Sequoia Estates Limited Road Service Area, Fund 147 a tax of 1.50 mills Section 31. Rockhill Limited Road Service Area, Fund 148 a tax of 1.50 mills Section 32. South Goldenview Rural Road Service Area, Fund 149 a tax of 1.80 mills Section 33. Homestead Limited Road Service Area, Fund 150 a tax of 1.30 mills Section 34. Anchorage Metropolitan Police Service Area, Fund 151 a tax of 3.37 mills Section 35. Turnagain Arm Police Service Area, Fund 152 a tax of 0.00 mills 49 14

15 AO Setting Tax ~ates and Amount of 20~8 Tax Levy for Municipal General Government Page 3 9f Section 37. Eagle River-Chugiak Parks & Recreation Service Area, Fund 162 a tax of 0.97 mills Section 38. Per the Charter's Tax Limit, the General Government amount of property taxes allowed is $283,527,018; the amount to be collected is $283,527,018. Section 39. The total amount of property taxes levied for all service areas of the Municipality of Anchorage general government for fiscal year is: Property Taxes to be Collected (per Charter Limit) $283,527,018 Property Taxes from Service Areas (not subject to Charter Limit) $ 18, 107,842 Total General Government Taxes Levied $301,634,860 Section 40. These rates may be adjusted to include amendments and any associated IGC impact as a result of the approved. Section 41. This ordinance shall take effect immediately upon passage and approval. PASSED AND APPROVED by the Anchorage Assembly this 2~ +~ay of Apri I,. ATIEST: 2;.I~ ~~ Chair 15

16 MUNICIPALITY OF ANCHORAGE ASSEMBLY MEMORANDUM AM No Meeting Date: April 10, FROM: MAYOR SUBJECT: AN ORDINANCE SETTING THE RATES OF TAX LEVY, APPROVING THE AMOUNT OF MUNICIPAL PROPERTY TAX, AND LEVYING TAXES FOR ALL SERVICE AREAS OF THE MUNICIPALITY OF ANCHORAGE GENERAL GOVERNMENT FOR. This memorandum transmits the ordinance to establish the tax rates and tax levies for all service areas of the Municipality of Anchorage general government. The tax rates and tax levies shown in the attached ordinance are those required to support the revised General Government Operating. THE ADMINISTRATION RECOMMENDS APPROVAL. Prepared by: Office of Management & (OMB) Approved by: Lance Wilber, Director, OMB Concur: Rebecca A. Windt Pearson, Municipal Attorney Concur: Robert E. Harris, CFO Concur: William D. Falsey, Municipal Manager Respectfully Submitted: Ethan A. Berkowitz, Mayor 16

17 Ongoing - Tax Cap One-Time Ongoing Service 2017 Voter Room Xfer to Area Approved Approved Debt Assembly Tax and Fleet Project Board Less Department O&M Service Subtotal Various 1 Amends Subtotal Various 2 TANs Alignment Funding Requests Subtotal Subtotal Depreciation Appropriation Assembly 3,624,538 3,806, ,000 13, , , , ,000 4,114,709-4,114,709 Chief Fiscal Officer 468, , , ,286 Development Services 11,129,890 11,478, (117,657) - - (117,657) (117,657) 11,361,105-11,361,105 Economic & Community Developm 11,823,978 12,024,252 - (5,034) (5,034) 69,325-69,325 6,557 (12,318) (5,761) 58,530 12,082,782-12,082,782 Employee Relations 3,632,382 3,365, ,365,836-3,365,836 Equal Rights Commission 766, , , ,039 Finance 14,583,800 14,019, ,110 (28,000) 230,110 78,947 - (37,396) , ,661 14,291,122-14,291,122 Fire 98,463,574 97,659,665 - (12,946) (12,946) (26,331) - - (92,180) (118,511) (131,457) 97,528,208-97,528,208 Health & Human Services 11,565,040 12,328,724 - (1,211) (1,211) ,000 - (37,174) - - (17,174) (18,385) 12,310,339-12,310,339 Information Technology 24,942,568 31,897, ,015,057 - (13,492) - - 2,001,565 2,001,565 33,898,936 (9,723,777) 24,175,159 Internal Audit 719, , , ,330 1, , ,928 Library 8,367,254 8,762, (2,103) - - (2,103) (2,103) 8,760,147-8,760,147 Maintenance & Operations 88,173,168 91,413, ,000 28, , ,000 (24,209) (27,611) (2,632,790) 104,390 (2,530,220) (2,277,836) 89,136,054-89,136,054 Management & 1,089,720 1,076, ,000-30, ,000 1,106,804-1,106,804 Mayor 1,897,839 1,800, (3,123) - - (3,123) (3,123) 1,797,290-1,797,290 Municipal Attorney 7,372,054 7,452, (3,123) - - (3,123) (3,123) 7,449,784-7,449,784 Municipal Manager 13,497,343 13,143,503 - (8,057) (8,057) 166, ,485 5,970 - (14,071) - - (8,101) 150,327 13,293,830-13,293,830 Parks & Recreation 21,812,387 22,254,961 80,000 (1,153) 78, (2,472) (13,947) (278,900) - (543,802) (839,121) (760,274) 21,494,687-21,494,687 Planning 3,343,861 3,113, (6,246) - - (6,246) (6,246) 3,107,280-3,107,280 Police 111,272, ,846, , ,000 - (8,711) 841,453 - (50,461) 782,281 1,283, ,129, ,129,867 Project Management & Engineering 6,600,036 6,645, (69,432) (5,186,150) - (5,255,582) (5,255,582) 1,389,482-1,389,482 Public Transportation 22,587,523 23,084,138-1,740 1,740-15,000 15, ,740 23,100,878-23,100,878 Public Works Administration 12,099,683 12,026,900 25,000-25, (5,874) - (164,005) (169,879) (144,879) 11,882,021-11,882,021 Purchasing 1,795,065 1,717, ,717,336-1,717,336 Real Estate 7,913,487 7,831, , ,412 61,412 7,892,947-7,892,947 Traffic 5,509,354 5,712,760 15,000-15, (84,041) - - (84,041) (69,041) 5,643,719-5,643,719 TANs Areawide Expense 440, , (77,006) (77,006) (77,006) 515, ,030 Convention Center Reserve 13,430,952 13,477, (59,159) (59,159) (59,159) 13,418,768-13,418,768 Direct Cost Total 508,923, ,481, ,000 2, ,472 1,168,920-1,168,920 2,385,471 (221,681) 142,540 (7,818,940) (746,058) (6,258,668) (4,743,276) 515,738,214 (9,723,777) 506,014,437 Notes: One-Time Various including Assembly Amendments: Assembly - $145,000 Anchorage School District (ASD) Cost Factor Study by the University of Alaska, Anchorage (UAA) Institute of Social & Economic Research (ISER), $13,000 Provide funding to Girdwood Inc. for Phase I of the Girdwood Comprehensive Plan update; Economic & Community Development - $69,325 Geographical Data Interface project carryforward; Finance - $40,000 Controller CAFR support, $115,086 Payroll Add one (1) new Senior Staff Accountant position and $103,024 additional overtime for payroll and other MOA department staff that are providing assistance for SAP payroll issues reduced by $28,000 for Assembly Amendments to total $75,024; Management & - $30,000 Contracted services for testimony work on AWWU rate case to be funded by AWWU; Municipal Manager - $25,870 Safety Safety Office training material and $140,615 Storm Water Utility Implementation Plan carryforward of $90K for Phase I and additional $50K for Phase II contract amount; Police - $500,000 Continue with current litigation suits; Public Transportation - $15,000 Provide a 10% match for the AMATS TIP project 2040 Secondary Street Deficiency Analysis and Prioritization. 1 Approved to Direct Cost Reconciliation by Department 2 Ongoing Various: Assembly - $150,000 Vote-by-Mail continued costs.; Economic & Community Development - $6,557 Museum / PAC contractual adjustments in line with CPI and population; Finance - $78,948 Payroll Add one (1) new Junior Accountant position; Health & Human Services - $20,000 Child Care Licensing non-labor costs; Information Technology - $1,469,537 Microsoft Enterprise License Agreement (Microsoft EA) for desktop/laptop software for 2,612 Microsoft seats and $545,520 Long-term contract payable interest; Maintenance & Operations - $50,000 Increase security services for City Hall by one additional armed guard; Municipal Manager - $16,867 Office of Equal Opportunity adjust Disadvantaged Business Enterprise (DBE) payroll to fully fund current position and ($10,897) Transportation Inspection reducing full-time inspector to part-time, starting May 15, due to new regulation of industry; Parks & Recreation - ($2,472) Eagle River reduce debt service according to schedule; Real Estate - $61,412 Lease payments due to contractual increases. 17

18 Direct Cost by Department and Category of Expenditure Department Personnel Services Supplies Travel Other Services Debt Service Depreciation Amortization Capital Outlay Total Direct Cost Less Depreciation Amortization Total Appropriation Assembly 2,235,595 11,722 28,040 1,839, ,114,709-4,114,709 Chief Fiscal Officer 312,069 2,952 5, , , ,286 Development Services 10,628,546 98, , ,100 11,361,105-11,361,105 Economic & Community Development 1,009,742 44,525-10,040, , ,082,782-12,082,782 Employee Relations 3,089,507 8, , ,365,836-3,365,836 Equal Rights Commission 728,443 2,086 9,600 15, , ,039 Finance 12,891,828 61,792 13,680 1,302, ,800 14,291,122-14,291,122 Fire 74,418,253 2,826,698 50,000 9,310,596 4,644, ,833 91,589,217-91,589,217 Fire - Police/Fire Retirement ,938, ,938,991-5,938,991 Health & Human Services 4,823, ,849 10,450 6,932, ,410-22,938 12,310,339-12,310,339 Information Technology 9,890,416 85,635 14,157 12,710,848 1,444,200 9,723,777 29,903 33,898,936 (9,723,777) 24,175,159 Internal Audit 722,895 1,331 1,500 9, , ,928 Library 7,173,359 57,086 8,000 1,450, ,745 8,760,147-8,760,147 Maintenance & Operations 16,316,121 1,982,542 4,810 23,553,068 47,245,813-33,700 89,136,054-89,136,054 Management & 807,790 2, , ,106,804-1,106,804 Mayor 1,108,131 5,872 17, , ,797,290-1,797,290 Municipal Attorney 5,766,272 27,034 10,000 1,646, ,449,784-7,449,784 Municipal Manager 2,481,924 75,151 16,128 9,696,025 1,023,102-1,500 13,293,830-13,293,830 Parks & Recreation 11,666, ,525-6,032,991 2,590, ,106 21,494,687-21,494,687 Planning 2,874,445 14,944 26, , ,450 3,107,280-3,107,280 Police 91,512,570 2,305,558 29,500 12,037, ,006-59, ,300, ,300,677 Police - Police/Fire Retirement ,829, ,829,190-6,829,190 Project Management & Engineering 1,119,327 8, , ,389,482-1,389,482 Public Transportation 15,933,058 2,514,531 3,000 4,104, , ,100,878-23,100,878 Public Works Administration 2,234, ,759-9,471, ,000 11,882,021-11,882,021 Purchasing 1,625,769 5,964-85, ,717,336-1,717,336 Real Estate 579,347 5,708 1,000 7,298, ,300 7,892,947-7,892,947 Traffic 4,670, ,180 5, , ,080 5,643,719-5,643,719 TANs Areawide Expense , , ,030 Convention Center Reserve ,418, ,418,768-13,418,768 Direct Cost Total 286,620,780 12,259, , ,277,345 59,689,625 9,723, , ,738,214 (9,723,777) 506,014,437 % of Total 55.57% 2.38% 0.05% 28.36% 11.57% 1.89% 0.18% % 18

19 Position Summary by Department Chg Department FT PT Seas Temp Total FT PT Seas Temp Total FT PT Seas Temp Total # % Assembly (1) -3.6% Chief Fiscal Officer % Development Services (1) -1.4% Economic & Community Development % Employee Relations (3) -8.8% Equal Rights Commission % Finance % Fire % Health & Human Services (5) -8.8% Information Technology (6) -8.2% Internal Audit % Library (6) -6.4% Maintenance & Operations (3) -1.8% Management & (1) -14.3% Mayor (1) -11.1% Municipal Attorney (2) -3.9% Municipal Manager (1) -4.5% Parks & Recreation % Planning (3) -12.0% Police % Project Management & Engineering (32) -76.2% Public Transportation % Public Works Administration (1) -5.9% Purchasing (1) -6.7% Real Estate % Traffic % Gen Gov Operating Position Total 1, ,272 1, ,305 1, ,266 (39) -1.7% Bond Funding Source % Gen Gov Position Total 3, ,891 1, ,305 1, ,298 (7) -0.2% This summary shows budgeted staffing levels at end of year. Reports generated from Questica (Department Summary and Division Summary), included in department sections of budget books show staffing levels at beginning of year. Notable position changes are listed below: Continuation adjustments from 2017 (net-zero changes detailed in department reconciliations). Economic & Community Development - addition of one GIS Technician III offset with reduction of non-labor. Health & Human Services - reduce six (6) FT positions and adding one (1) seasonal position, aligning with grant funding and non-labor adjustment to cover addition of Air Quality position Information Technology - reduction of one (1) FT position to increase grades on other positions. Library - adjust a position from PT to FT reducing PT count by 1 and adding 1 to FT. Parks & Recreation - alignment of position type to actuals, eliminate one (1) FT position, add six (6) seasonal positions. Project Management & Engineering - align position types to actuals adjust one (1) temp and (1) seasonal position to FT positions. Public Transportation - add one (1) FT position to be offset with grant funding. Traffic - add one (1) Assistant Traffic Engineer offset with non-labor reductions. Approved Changes from Continuation: Assembly - eliminate 1 vacant FT Administrative Assistant position. Development Services - eliminate 1 FT Engineering Technician III position. Employee Relations - transfer 1 FT Personnel Analyst I position to Finance Department, Payroll Division due to nature of work performed by position; eliminate 1 FT Personnel Analyst I position, as of 6/30/18, offset with Family and Medical Leave Act (FMLA) contractual support to ensure consistent federal and state compliance; eliminate 1 FT Special Administrative Assistant II position as of 6/30/18. Finance - net-zero to total count: transfer 1 FT Personnel Analyst I position to Payroll Division from Employee Relations Department due to nature of work performed, eliminate 1 FT Administrative Officer position and add 1 FT Senior Staff Accountant position in Controller Division, Eliminate 1 FT Junior Accountant position in Payroll Division. Fire - add twelve (12) new FT Firefighter (EMT) positions in September, with September academy in anticipation of new ambulances. Information Technology - eliminate two (2) FT Helpdesk positions, eliminate one (1) FT IT Procurement Specialist position, eliminate two (2) FT Systems Analyst positions that provided Computerized Assisted Mass Appraisal (CAMA) support and PeopleSoft support. Library - eliminate two (2) PT call-in Librarian I positions at Loussac that work 4 hrs/week with minimal impact on service, eliminate two (2) FT Library Assistant III positions at Loussac and use a staff member from Youth Services to fill the gap, eliminate one (1) PT Library Assistant II and one (1) PT Library Clerk due to anticipated Loussac hours reduced from 64 hrs/week to 46 hrs/week. Maintenance & Operations - eliminate one (1) FT Senior Electronic Tech position, eliminate one (1) FT Special Admin Assistant I position and one (1) FT Superintendent position. Management & - eliminate 1 FT Analyst position partially offset with overtime and non-labor adjustments. Mayor - eliminate one (1) FT Special Administrative Assistant position. Municipal Attorney - eliminate one (1) FT Legal Secretary position, eliminate one (1) FT Special Administrative Assistant position, adjust Hearing Officer from one (1) PT to one (1) FT. Municipal Manager - reduce one (1) Senior Code Enforcement Officer position from FT to PT, eliminate one (1) FT Senior Office Associate position. Planning - eliminate two (2) FT Planner positions, eliminate one (1) FT Principal Admin Officer position. Project Management & Engineering - convert one (1) FT Engineering Tech III position to a seasonal position. Public Works Administration - eliminate one (1) FT Accountant position with work to be distributed amongst remaining staff. Purchasing - eliminate one (1) FT Office Associate position. Changes from Approved: Finance - Payroll : Add one (1) Junior Accountant position and one (1) Senior Staff Accountant position. Municipal Manager - Transportation Inspection : reduce (1) FT to (1) PT. Project Management & Engineering - move thirty (30) FT, one (1) PT, and one (1) SEAS positions to be directly charged to bond funding source. 19

20 Personnel Benefit Assumptions Total benefit costs include benefit percentage of salary plus fixed medical rate. Monthly Premium FTE 3 6 Definition Wage Premium 1, PERS/ Leave 7 5 Employee Group Contract End Hours Increase Health Other 2 Pension Cashout AMEA 12/31/ % $1,987 $ % 2.50% 8.01% APDEA (Police) Sworn 6/30/ % $2,083 $ % 1.50% 8.01% APDEA (Police) Non-Sworn 6/30/ % $2,083 $ % 1.50% 8.01% Executives % $2,014 $ % 1.00% 8.01% IAFF (Fire) F40 6/30/ % $2,192 $ % 7.00% 8.01% IAFF (Fire) F56 6/30/ % $2,192 $ % 8.90% 8.01% IAFF (Fire) Dispatch 6/30/ % $2,192 $ % 6.00% 8.01% IBEW/Electrical $52.03 $1, % 9.75% IBEW/NECA Employees IBEW/Technicians Local 71 (Laborers) Mayor Non-represented Operating Engineers Plumbers Teamsters 12/31/ % $1,894 / $1, % $2,020 / $1,010 SS/Medicare Unemp/et al. $25.95 $1, % 10.85% 12/31/ % $2,014 $ % 2.20% 8.01% 6/30/ % $1,595 / $1,667 $ % 3.00% 8.01% % $2,014 $ % 0.00% 8.01% % $2,014 $ % 3.70% 8.01% 6/30/ % $1,440 $53.98 $ % 7.85% 6/30/ % $2,014 $ % 2.30% 8.01% 12/31/ % $2,014 $ % 1.60% 8.01% Assembly Members % $542 $ % 0.00% 7.85% 1 Medical, Long Term Disability (LTD), Life and retirement benefits only apply to employees who work greater than 20 hours per week or FTE>0.49 and are not temporary or seasonal with the exception of IBEW workers. Medical premium for Operating Engineers, Laborers L71 and IBEW is a blended rate because contract ends mid year. 2 Other includes EAP, Life, Administrative Fees, Legal Trust, and Apprentice Fund monthly premiums. EAP: $1.98/month all unions except APDEA and IAFF $2.45/month and IBEW NECA employees who do not receive. Life: $6.70/month= AMEA, Non-Rep, Exec, IBEW-Mechanics, Plumbers, Teamsters, IBEW-Electrical workers and APDEA-Non-sworn; $26.80/month IAFF and APDEA-Sworn; Not applicable = Assembly, Local 71, IBEW-NECA and Operating Engineers Administrative Fee: $5/month APDEA & IAFF Legal Trust: $25.95/month IBEW Electrical and NECA employees Apprentice Fund: $17.40/month IBEW Electrical employees and $52.00/month for Operating Engineer employees. 3 Police retirement includes 2% to represent the unions 401K program. 4 SS/Medicare/Unemp/et al. includes: National Electric Benefit Fund 3% IBEW NECA employees Money Purchase Plan 1.8% IBEW Electrical and NECA employees LTD 0.156% all unions except Operating Engineers, IBEW/Electrical, IBEW/NECA and Assembly Social Security 6.2% all unions, 2017 base wage assumption of $127,200. Some police & fire employees are exempt Medicare 1.45% all unions Unemployment 0.2% all unions 5 National Electric Contractor Association (NECA) employees, contractors and subcontractors used by MLP, health premium includes monthly premium for full-time and part-time workers. Operating Engineers (Article 6.1.C) contribution = $1,440 (increase CPI-M assmp 4.5%) AMEA (Article A) = $1,987 (2017 contribution = $1,931, increase 60% of the difference between Plan $2,082 and 500 Plan $2,176, 60% of difference = $57) Non-Reps, EXE, Mayor, IBEW/Technicians (Article 6.1.4), Plumbers (Article 6.1.C) and Teamsters (Article 6.1.5) increase CPI-M (assumption 4.5%) = $2,014 IAFF (Article 15.3.B) contribution = $2,192 APDEA (Article XVII, Section 2.C) - 90% of 500 Plan Premium ( 500 Plan premium of $2,314) = $2,083 IBEW (Article 6.1.C) - Jan 1 - March 30, $1,894 - April 1 increase by CPI-M (assumption 4.5%) = $1,980 6 For general government, compensated absences are based on modified accrual so that the leave cashout percentage represents the amount of leave expected to be cashed out during the budget year, as a percentage of salary. Utilities, enterprises, and internal service funds determine compensated absences by full accrual method so that the calculated leave cashout is performed external to the percentages used on this schedule. Except for the Mayor position, as approved on February 12, 2015 by the Commission on Salaries and Emoluments of Elected Officials, will not acquire and accumulate annual leave commencing on July 1, AMEA, APDEA, EXE, F40, IBEW, IBEW/NECA, IBEW/Technicians, L71, Mayor, Non-Rep, Operating Engineers, Plumbers, Teamsters, Assembly Members payable hours in the year IAFF Dispatch = 52 weeks * 40 hrs = Holiday Pay (Article holidays * 8 hours - paid out first pay check of December) + 52 FLSA OT equivalent (4hrs *.5 additional OT pay * 26 pay periods) the 4 regular is already included in the 2088 because the employees work weeks are staggered 36/44 = 80 every 2 weeks F = 52 weeks * 56 hours = Holiday pay (Article holidays * 13 hours - paid out first pay check of December) + 78 FLSA OT equivalent (4 hrs * 1.5 to convert to OT = 6 * 13 pay cycles) Non-F = 52 weeks * 56 hours = Holiday pay (Non-Rep Section holidays * 13 hours - paid out first pay check of December) + 78 FLSA OT equivalent (4 hrs * 1.5 to convert to OT = 6 * 13 pay cycles) 1, 4 20

21 Debt Service Fund Description Principal Interest Total P&I Agent Fees Total Voter-Approved General Obligation (GO) Bonds Inside Tax Limit Calculation (5 Major Funds) Public Facility Repair -Areawide 434, , , , Emergency Ops Ctr 752, ,304 1,022, ,023, Senior Center 34,792 9,080 43, , Cemetery 244,996 46, , , Anchorage Fire 2,507,600 1,063,562 3,571,162 3,500 3,574, Emergency Medical Service 649, , , , Anchorage Police 134,316 83, , , Anchorage Parks/Rec 1,480, ,331 2,400,614 2,500 2,403, Transit 376, , , , Anchorage Roads & Drainage 31,907,546 15,273,517 47,181,063 34,000 47,215,063 GO Bonds Inside Tax Cap Total 38,521,480 18,426,513 56,947,993 42,650 56,990,643 Voter-Approved GO Bonds Outside Tax Limit Calculation Girdwood Fire 1, , , Eagle River Parks/Rec 131,865 54, , ,101 GO Bonds Outside Tax Cap Total 133,520 54, , ,877 GO Bonds Total 38,655,000 18,481,440 57,136,440 43,080 57,179,520 Revenue Bond - Alaska Center for the Performing Arts (ACPA) PAC Revenue Bond 125, , , ,200 ACPA Revenue Bond Total 125, , , ,200 Lease/Purchase Agreements IT Capital Infrastructure - 80,000 80,000-80,000 Lease/Purchase Agreements Total - 80,000 80,000-80,000 Tax Anticipation Notes (TANS) Areawide - 515, , , Anchorage Fire - 84,557 84, , Anchorage Roads & Drainage - 30,748 30, , Anchorage Police - 138, , , Anchorage Parks/Rec TANS Total - 768, , ,705 Other ERP - 1,349,200 1,349,200 15,000 1,364,200 Other Total - 1,349,200 1,349,200 15,000 1,364,200 Debt Service Total 38,780,000 20,851,540 59,631,540 58,085 59,689,625 21

22 Direct Cost Use of Funds by Departments (Direct Cost in $ Thousands) Fund # SA/LRSA X Department Areawide Chugiak Fire Service Area Girdwood Valley Service Area Chugiak/ Birchwd/ ER RR SA Anch Fire Service Area Anch Roads / Drainage Service Area Anch Police Service Area Anch Parks & Rec Service Area Eagle River / Chugiak Parks & Rec Service Area Multiple SAs and LRSAs Bld Safety Service Area Public Fin Invest Cnvntn Ctr Ops Reserve Heritage Land Bank Rev Bond- PAC Self-Ins Mgmnt Info Systems TOTAL % of Total Assembly 4, , % Chief Fiscal Officer % Development Services 5, , , % Economic & Community Develop 11, , % Employee Relations 3, , % Equal Rights Commission % Finance 12, , , % Fire 27, , , % Health & Human Services 12, , % Information Technology 1, ,670 33, % Internal Audit % Library 8, , % Maintenance & Operations 13,994-1, , , % Management & 1, , % Mayor 1, , % Municipal Attorney 7, , % Municipal Manager 3, ,046-13, % Parks & Recreation ,714 3, , % Planning 3, , % Police , , % Project Management & Engineer 1, , % Public Transportation 23, , % Public Works Administration 1, , , , % Purchasing 1, , % Real Estate 7, , % Traffic 5, , % TANs Areawide Expense % Convention Center Reserve , , % Direct Cost Total 161, ,714 7,280 67,881 73, ,444 17,714 3,543 3,111 6,199 1,891 13, ,046 32, , % Percent of Total 31.2% 0.2% 0.5% 1.4% 13.2% 14.3% 21.8% 3.4% 0.7% 0.6% 1.2% 0.4% 2.6% 0.1% 0.1% 1.9% 6.3% 100.0% Direct Cost includes debt service and depreciation / amortization. 22

23 Revenues, Direct Costs, and other Funding Source ($ Thousands) Fund # Revenue Type Areawide Chugiak Fire Service Area Girdwood Valley Chugiak/Birch Service Area wd/er RR SA Anchorage Fire Service Area Anchorage Roads / Drainage Service Area Anchorage Police Service Area Contributions & Transfers from Other Funds 8, Federal Revenues ,002 - Fees & Charges for Services 18, ,073 Fines & Forfeitures ,651 Investment Income 1, Licenses, Permits, Certifications 2, Other Revenues 1, Payments in Lieu of Taxes (PILT) 2, Special Assessments State Revenues 9, Taxes - Other - Outside Tax Limit Calculation 15, Taxes - Other/PILT - In Tax Limit Calculation 74, ,136 1,507 1,504 Taxes - Property 3,363 1,222 3,018 7,086 76,584 71, ,716 Revenues Total 138,689 1,278 3,099 7,423 79,394 75, ,873 Department Assembly 4, Chief Fiscal Officer Development Services 5, Economic & Community Development 11, Employee Relations 3, Equal Rights Commission Finance 12, Fire 27, , Health & Human Services 12, Information Technology 1, Internal Audit Library 8, Maintenance & Operations 13,994-1, ,856 - Management & 1, Mayor 1, Municipal Attorney 7, Municipal Manager 3, Parks & Recreation Planning 3, Police ,444 Project Management & Engineering 1, Public Transportation 23, Public Works Administration 1, , Purchasing 1, Real Estate 7, Traffic 5, TANs Expense Convention Center Reserve Direct Cost Total 161, ,714 7,280 67,881 73, ,444 Charges by/to Departments (22,372) ,748 2,008 7,512 Charges by/to Total (22,372) ,748 2,008 7,512 Net Increase (Decrease / Use) in Fund Balance (89) - (29) ,917 23

24 es and Uses by Major Funds and Non-major Funds in the Aggregate SA/LRSA X Anchorage Parks & Recreation Service Area Eagle River / Chugiak Parks & Rec Service Area Multiple SAs and LRSAs Building Safety Service Area Public Finance Investment Convention Center Operations Reserve Heritage Land Bank Revenue Bond Payment- Performing Arts Center Self- Insurance Management Information Systems Total , ,445 2, , , (43) , , , , , , , , , ,997 19,237 3,680 3, ,635 22,172 4,257 3,221 5,779 2,429 16, , , , , , , , , , , ,670 33, , , , , , ,046-13,294 17,714 3, , , , , , , , , , , , ,419 17,714 3,543 3,111 6,199 1,891 13, ,046 32, ,738 4, , (10,889) (28,889) (33,067) 4, , (10,889) (28,889) (33,067) 0 0 (244) (2,126) 292 2,738 (614) - 1,099 (3,781) (73) 24

25 Function Cost by Fund Fund Title 2017 Less Depreciation Amortization Appropriation Areawide General Fund 127,506, ,778, ,778, Chugiak Fire Service Area 1,303,133 1,277,647-1,277, Glen Alps Service Area 334, , , Girdwood Valley Service Area 3,025,153 3,128,311-3,128, Birchtree/Elmore LRSA 292, , , Section 6/Campbell Airstrip LRSA 154, , , Valli Vue Estates LRSA 121, , , Skyranch Estates LRSA 34,899 33,389-33, Upper Grover LRSA 15,665 15,582-15, Raven Woods/Bubbling Brook LRSA 20,234 18,587-18, Mt. Park Estates LRSA 34,194 31,821-31, Mt. Park/Robin Hill LRSA 158, , , Chugiak, Birchwood, ER Rural Road SA 7,410,364 7,422,570-7,422, Eaglewood Contributing RSA 109, , , Gateway Contributing RSA 2,269 2,053-2, Lakehill LRSA 53,000 49,526-49, Totem LRSA 26,737 26,417-26, Paradise Valley South LRSA 16,404 15,027-15, SRW Homeowners LRSA 58,650 55,608-55, Eagle River Streetlight SA 279, , , Anchorage Fire SA 81,571,428 78,628,574-78,628, Anchorage Roads and Drainage SA 71,960,496 75,863,215-75,863, Talus West LRSA 150, , , Upper O'Malley LRSA 689, , , Bear Valley LRSA 51,059 48,744-48, Rabbit Creek View/Hts LRSA 109, , , Villages Scenic Parkway LRSA 23,337 23,140-23, Sequoia Estates LRSA 21,016 18,857-18, Rockhill LRSA 50,781 48,154-48, South Goldenview Area LRSA 688, , , Homestead LRSA 21,768 21,750-21, Anchorage Metropolitan Police SA 122,088, ,956, ,956, Turnagain Arm Police SA 50,461 45,000-45, Anchorage Parks & Recreation SA 21,025,594 22,172,006-22,172, Eagle River-Chugiak Parks & Rec 4,619,628 4,256,740-4,256, Anchorage Building Safety SA 7,364,950 7,904,679-7,904, Public Finance and Investments 2,655,390 2,137,370-2,137, X0 Convention Center Operating Reserve 13,430,952 13,418,768-13,418, Heritage Land Bank 975,352 1,026,836-1,026, PAC Surcharge Revenue Bond Fund 297, , , Self Insurance ISF 707,798 (843,256) - (843,256) Information Technology ISF 1,986,104 3,781,080 (9,723,777) (5,942,697) Function Cost Total 471,497, ,671,159 (9,723,777) 472,947,382 Function Cost is the appropriation level for funds (or service areas) and is calculated as: Function Cost = Direct Cost + Charges by Other Departments - Charges to Other Departments 25

26 Fund Description Function Cost by Fund and Category of Expenditure Personnel Services Supplies Travel Other Services Debt Service Depr / Amort Capital Outlay Direct Cost IGCs by/to Others Total Less Depr / Amort Total Appropriation Areawide General Fund 100,363,801 4,927, ,235 51,336,545 4,094, , ,150,444 (22,372,207) 138,778, ,778, Chugiak Fire Service Area , , ,520 1,277,647-1,277, Glen Alps Service Area , ,608 25, , , Girdwood Valley Service Area 232, ,585-2,341,810 1, ,714, ,257 3,128,311-3,128, Birchtree/Elmore LRSA , ,849 25, , , Section 6/Campbell Airstrip LRSA , ,777 (10,450) 145, , Valli Vue Estates LRSA , ,339 11, , , Skyranch Estates LRSA , ,189 3,200 33,389-33, Upper Grover LRSA , ,182 1,400 15,582-15, Raven Woods/Bubbling Brook LRSA , ,987 1,600 18,587-18, Mt. Park Estates LRSA , ,621 3,200 31,821-31, Mt. Park/Robin Hill LRSA , ,655 14, , , Chugiak, Birchwood, ER Rural Road SA 547, ,287-6,559, ,000 7,279, ,634 7,422,570-7,422, Eaglewood Contributing RSA , ,612 1, , , Gateway Contributing RSA , , ,053-2, Lakehill LRSA , ,926 4,600 49,526-49, Totem LRSA , ,317 2,100 26,417-26, Paradise Valley South LRSA , ,727 1,300 15,027-15, SRW Homeowners LRSA , ,608 5,000 55,608-55, Eagle River Streetlight SA - 4, , ,245 63, , , Anchorage Fire SA 55,592,151 1,819,805 38,170 6,487,137 3,659, ,333 67,880,816 10,747,758 78,628,574-78,628, Anchorage Roads and Drainage SA 9,743,073 1,829,402-15,019,239 47,245,813-18,000 73,855,527 2,007,688 75,863,215-75,863, Talus West LRSA , ,696 11, , , Upper O'Malley LRSA , ,414 65, , , Bear Valley LRSA , ,544 5,200 48,744-48, Rabbit Creek View/Hts LRSA , ,154 9, , , Villages Scenic Parkway LRSA , ,240 1,900 23,140-23, Sequoia Estates LRSA , ,757 2,100 18,857-18, Rockhill LRSA , ,754 4,400 48,154-48, South Goldenview Area LRSA , ,579 55, , , Homestead LRSA , ,750 2,000 21,750-21, Anchorage Metropolitan Police SA 91,512,570 2,305,558 29,500 18,180, ,006-59, ,444,467 7,511, ,956, ,956, Turnagain Arm Police SA ,000 45,000-45, Anchorage Parks & Recreation SA 9,687, ,878-4,773,953 2,403, ,266 17,714,094 4,457,912 22,172,006-22,172, Eagle River-Chugiak Parks & Rec 1,971, ,325-1,066, ,101-9,840 3,543, ,362 4,256,740-4,256, Anchorage Building Safety SA 5,893,846 49, , ,400 6,199,224 1,705,455 7,904,679-7,904, Public Finance and Investments 993,812 2, , ,000 1,891, ,340 2,137,370-2,137, X0 Convention Center Operating Reserve ,418, ,418,768-13,418,768-13,418, Heritage Land Bank 294,636 4,500 1, , , , ,740 1,026,836-1,026, PAC Surcharge Revenue Bond Fund , , , , Self Insurance ISF 546,165 4,500-9,495, ,045,759 (10,889,015) (843,256) - (843,256) Information Technology ISF 9,240,845 44,560 14,157 12,172,319 1,444,200 9,723,777 29,903 32,669,761 (28,888,681) 3,781,080 (9,723,777) (5,942,697) Function Cost Total 286,620,780 12,259, , ,277,345 59,689,625 9,723, , ,738,214 (33,067,059) 482,671,159 (9,723,777) 472,947,382 26

27 Revenue Distribution Summary Revenue Account Description Actuals 2017 $ Chg % Chg Contributions & Transfers from Other Funds Contributions from Other Funds 682,814 1,096,381 1,087, ,168 (385,787) (35.46%) Contribution from MOA Trust Fund 5,500,000 5,400,000 6,100,000 6,300, , % Utility Revenue Distribution 500, ,000 2,212,839 2,440, , % Contributions & Transfers from Other Funds Total 6,682,814 6,996,381 9,400,794 9,442,190 41, % Federal Revenues Other Federal Grant Revenue 41,300 81,300 41,300 49,181 7, % Build America Bonds (BABs) Subsidy 725, ,886 1,266,238 1,266, Fisheries Tax 126, , , , National Forest Allocation 62,763 (16,966) 62,763 3,300 (59,463) (94.74%) Federal Revenues Total 955, ,231 1,496,477 1,444,895 (51,582) (3.45%) Fees & Charges for Services Land Use Permits-HLB 139, , , , Inspections 677, , , ,890 (60,000) (9.79%) Landscape Plan Review Pmt 29,000 30,059 29,000 29, Platting Fees 361, , , , Zoning Fees 420, , , , Lease & Rental Revenue-HLB 576, , ,134 86,135 (548,999) (86.44%) Pipeline in ROW Fees 61,899 61,900 62,899 62, Wetlands Mitigation Credit - 573, Sale of Publications 6,800 8,285 6,500 6, Rezoning Inspections 42,000 29,800 37,000 42,500 5, % Appraisal Appeal Fee 5,000 2,300 5,000 5, Clinic Fees 188, , , , Sanitary Inspection Fees 1,661,095 1,659,137 1,641,095 1,556,095 (85,000) (5.18%) Reproductive Health Fees 370, , , , Transit Advertising Fees 350, , , ,000 (90,000) (25.71%) Transit Token Sale Transit Bus Pass Sales 2,178,187 2,259,788 2,096,187 1,625,343 (470,844) (22.46%) Transit Fare Box Receipts 1,880,000 1,664,103 1,880,000 1,409,157 (470,843) (25.04%) Prgrm,Lessons,&Camps 245, , , , Rec Center Rentals & Activities 534, , , , Aquatics 849,935 1,009, , , Camping Fees 95, ,440 98,500 98, Library Non-Resident Fee 1, ,500 1, Park Land & Operations 365, , , ,910 84, % Golf Fees 13,200 28,890 25,000 25, Library Fees 1,200-1,200 1, Ambulance Service Fees 9,310,599 8,855,555 8,855,555 9,639, , % Fire Alarm Fees 116,493 76, , , HazMatFac &Trans 140, , , , Fire Inspection Fees 125, , , , Cemetery Fees 322, , , , Mapping Fees 9,000 4,847 9,000 4,200 (4,800) (53.33%) DWI Impnd/Admin Fees 930, , , ,207 (375,088) (51.72%) Police Services 192, , , , Animal Shelter Fees 246, , , , Animal Drop-Off Fees 29,000 14,784 29,000 29,

28 Revenue Distribution Summary Revenue Account Description Actuals 2017 $ Chg % Chg Incarceration Cost Recovery 344, , , ,000 12, % Other Charges For Services - - 7,981 7, Address Fees 37,125 20,400 25,500 25,000 (500) (1.96%) Service Fees - School District 800, , , , Micro-Fiche Fees 2,000 3,490 2,000 2, Copier Fees 35,730 42,459 35,230 33,730 (1,500) (4.26%) Late Fees 10,000 (12,245) 10,000 10, Computer Time Fees 1, ,100 1, Reimbursed Cost-ER 136, , , Reimbursed Cost-NonGrant Funded 2,261,880 2,367,614 1,925,436 1,980,285 54, % Parking Garages & Lots 68,501 56,955 66,772 66, Lost Book Reimbursement 25,000 23,017 25,000 25, Sale Of Books Fees & Charges for Services Total 26,198,762 25,721,114 25,008,686 23,842,032 (1,166,654) (4.66%) Fines & Forfeitures SOA Traffic Court Fines 1,592,061 1,147,627 1,463,082 1,620, , % SOA Trial Court Fines 2,896,870 1,807,949 3,007,949 1,810,000 (1,197,949) (39.83%) Library Fines 148, , , , APD Counter Fines 1,935,324 1,175,597 1,173,008 1,173, Other Fines and Forfeitures 329, , , , Pre-Trial Diversion Cost 120,000 65, , , Zoning Enforcement Fines 13,500 3,577 13,500 9,000 (4,500) (33.33%) I&M Enforcement Fines - 2, Administrative Fines, Civil - 4, Curfew Fines 8,800 2,463 8,800 8, Parking Enforcement Fine 138,000 97, , , Minor Tobacco Fines 9,000 1,115 9,000 9, Fines & Forfeitures Total 7,191,461 4,702,377 6,364,745 5,319,214 (1,045,531) (16.43%) Investment Income GCP CshPool ST-Int(MOA/ML&P) 1,046,897 1,448,737 2,476,520 2,369,091 (107,429) (4.34%) CIP Csh Pools ST Int - (279,732) TANS Interest Earnings , , % Other Short-Term Interest 454, , ,595 39,000 (693,595) (94.68%) Other Int Income - 19, UnRlzd Gns&Lss Invs(MOA/AWWU) - (1,275,467) Investment Income Total 1,501, ,890 3,209,115 3,176,791 (32,324) (1.01%) Licenses, Permits, Certifications Plmb/Gs/Sht Mtl Cert 145, ,721 22, , , % Taxicab Permits 487, , , ,703 (34,797) (7.14%) Plmb/Gs/Sht Mtl Exam 12,000 13,400 12,400 12, Chauffeur Licenses-Biannual 28,000 26,125 28,000 25,000 (3,000) (10.71%) Taxicab Permit Revisions 15,000 20,450 15,000 15, Local Business Licenses 398, ,741 68, , , % Chauffeur Appeal/Loss (500) (100.00%) Marijuana Licensing Fees 25,500 25,000 46,200 46, Building Permit Plan Review Fees 2,465,225 2,059,274 2,010,000 2,015,000 5, % Electronic Plan Review Surcharge 250, , ,000 70,000 (130,000) (65.00%) Bldg/Grde/Clrng Prmt 3,400,000 2,472,075 2,800,000 2,620,000 (180,000) (6.43%) 28

29 Revenue Distribution Summary Revenue Account Description Actuals 2017 $ Chg % Chg Electrical Permit 211, , , ,000 10, % Mech/Gs/Plmbng Prmts 565, , , ,000 (24,000) (4.62%) Sign Permits 46,000 39,325 48,000 39,500 (8,500) (17.71%) Constr and Right-of-Way Permits 1,035, ,213 1,035, ,000 (160,000) (15.46%) Elevator Permits 569, , , ,000 58, % Mobile Home/Park Permits 8,000 17,700 15,000 18,000 3, % Land Use Permits (Not HLB) 115,000-82,000 90,000 8, % Park and Access Agreement 6,750 15,750 6,750 6, Animal Licenses 256, , , , Miscellaneous Permits 281, , , ,380 72, % Licenses, Permits, Certifications Total 10,320,855 8,741,329 8,676,730 8,803, , % Other Revenues Other Collection Revenues 200, , , , Recycle Rebate 1, ,500 1, Prior Year Expense Recovery - 965, Insurance Recoveries 69, ,923 69,840 69, Claims & Judgments - 6, Criminal Rule 8 Collect Costs 193, , , ,000 22, % Lease & Rental Revenue 29,600-30, , ,999 1,794.11% Building Rental 53,000 9,621 23, , , % Amusement Surcharge 140,177 53,050 70,177 30,000 (40,177) (57.25%) ACPA Loan Surcharge 293, , , , Cash Over & Short - (1,264) Appeal Receipts 1,200 3,353 1,300 1,200 (100) (7.69%) Sale of Contractor Specifications 4,500 1,105 4,500 4, Miscellaneous Revenues 1,467,630 1,507,410 1,878,350 1,878, Restricted Contributions 113, , , ,638 20, % Gn/Lss Sle Prprty (Full)(MOA/AWWU) - (11,432) MOA Property Sales 275,000 79, , , Land Sales-Cash - 2,215,666 1,200,000 - (1,200,000) (100.00%) Other Revenues Total 2,842,463 6,056,512 4,263,688 3,743,967 (519,721) (12.19%) Payments in Lieu of Taxes (PILT) Payment in Lieu of Tax Private 1,820,173 1,837,239 1,837,239 2,000, , % Payments in Lieu of Taxes (PILT) Total 1,820,173 1,837,239 1,837,239 2,000, , % Special Assessments Assessment Collects 160, , , , P & I on Assessments(MOA/AWWU) 60, ,681 60,000 60, Special Assessments Total 220, , , , State Revenues SOA Traffic Signal Reimbursement 1,779,490 1,975,461 1,900,000 1,900, Municipal Assistance 9,200,000 9,280,122 4,402,501 7,783,616 3,381, % Liquor Licenses 399,300 89, , , Electric Co-op Allocation 810, , , ,000 (44,879) (5.44%) State Revenues Total 12,189,669 12,169,786 7,526,680 10,862,916 3,336, % Taxes - Other - Outside Tax Limit Calculation P & I on Delinquent Taxes 2,541,094 2,331,656 2,431,130 2,400,000 (31,130) (1.28%) 29

30 Revenue Distribution Summary Revenue Account Description Actuals 2017 $ Chg % Chg Tax Cost Recoveries 260, , , , Areawide Prop Tax Credit - (23) * Auto Tax , , % P & I on Tobacco Tax 15,000 11,154 15,000 11,000 (4,000) (26.67%) Marijuana Sales Tax 700,920 19,884 3,000,000 3,500, , % P & I on Marijuana Tax - - 3,000 3, Room Taxes 26,909,468 24,836,967 26,961,303 26,589,597 (371,706) (1.38%) P & I on Room Tax 71,154 83,102 71,154 69,790 (1,364) (1.92%) P & I on Motor Veh Rental Tax 30,728 3,280 30,728 34,000 3, % P & I on Fuel Excise Tax ,000 35, % Taxes - Other - Outside Tax Limit Calculation Total 30,528,464 27,534,933 32,777,415 33,110, , % Taxes - Other/PILT - In Tax Limit Calculation Auto Tax 12,090,673 11,485,431 11,680,447 11,097,356 (583,091) (4.99%) Tobacco Tax 22,401,673 22,270,476 22,011,899 22,000,000 (11,899) (0.05%) Aircraft Tax 210, , , ,000 (8,000) (3.81%) Motor Vehicle Rental Tax 5,920,407 6,054,818 6,189,722 6,500, , % Fuel Excise Tax ,600,000 11,600, % Payment in Lieu of Tax SOA 169, , , ,000 (4,182) (2.05%) Payment in Lieu of Tax Federal 654,505 1,364, , ,000 33, % MUSA/MESA 21,694,900 22,267,101 25,295,403 26,170, , % % MUSA/MESA 501, , , ,523 7, % Taxes - Other/PILT - In Tax Limit Calculation Total 63,642,985 64,357,643 66,778,375 78,997,452 12,219, % Taxes - Property Real Property Taxes (Excludes ASD) 259,198, ,074, ,657, ,160,157 (2,497,078) (0.90%) Personal Property Taxes (Excludes ASD) 25,383,120 24,446,273 25,249,160 25,474, , % Taxes - Property Total 284,581, ,521, ,906, ,634,860 (2,271,535) (0.75%) Summary Contributions & Transfers from Other Funds 6,682,814 6,996,381 9,400,794 9,442,190 41, % Federal Revenues 955, ,231 1,496,477 1,444,895 (51,582) (3.45%) Fees & Charges for Services 26,198,762 25,721,114 25,008,686 23,842,032 (1,166,654) (4.66%) Fines & Forfeitures 7,191,461 4,702,377 6,364,745 5,319,214 (1,045,531) (16.43%) Investment Income 1,501, ,890 3,209,115 3,176,791 (32,324) (1.01%) Licenses, Permits, Certifications 10,320,855 8,741,329 8,676,730 8,803, , % Other Revenues 2,842,463 6,056,512 4,263,688 3,743,967 (519,721) (12.19%) Payments in Lieu of Taxes (PILT) 1,820,173 1,837,239 1,837,239 2,000, , % Special Assessments 220, , , , State Revenues 12,189,669 12,169,786 7,526,680 10,862,916 3,336, % Taxes - Other - Outside Tax Limit Calculation 30,528,464 27,534,933 32,777,415 33,110, , % Taxes - Other/PILT - In Tax Limit Calculation 63,642,985 64,357,643 66,778,375 78,997,452 12,219, % Taxes - Property 284,581, ,521, ,906, ,634,860 (2,271,535) (0.75%) Local, State and Federal Revenues Total 448,676, ,577, ,466, ,598,381 11,132, % 30

31 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Real Property Taxes (Excludes ASD) 57.22% % 259,198, ,657, ,160,157 (2,497,078) (0.90%) Personal Property Taxes (Excludes ASD) 5.28% % 25,383,120 25,249,160 25,474, , % P & I on Delinquent Taxes Penalties and interest on property taxes paid after the due date Areawide Taxes & Reserves 0.25% 51.00% 1,218,453 1,133,209 1,224,104 90, % Chugiak Taxes & Reserves - - 7,369 9,136 - (9,136) (100.00%) Chugiak Taxes & Reserves 0.00% 0.33% - - 7,811 7, % Chugiak Taxes & Reserves Glen Alps Taxes & Reserves 0.00% 0.05% 2,033 1,579 1,285 (294) (18.62%) Girdwood Taxes & Reserves 0.00% 0.55% 10,673 11,802 13,297 1, % Birchtree/Elmore LRSA 0.00% 0.03% 1,271 1, (460) (40.17%) Campbell Airstrip LRSA 0.00% 0.02% (147) (22.86%) Valli Vue LRSA Taxes/Res 0.00% 0.01% % Skyranch LRSA Taxes/Res 0.00% 0.00% % Upper Grover LRSA Taxes/Res 0.00% 0.00% (11) (17.46%) Ravenwood LRSA Taxes & Res 0.00% 0.00% (80) (42.55%) Mt Park LRSA Taxes/Res 0.00% 0.00% (39) (33.33%) Mt Park/Robin Hill LRSA Tax/Re 0.00% 0.02% % Eagle River RRSA Taxes/Res 0.01% 1.24% 31,764 33,563 29,789 (3,774) (11.24%) Eaglewood Contrib SA 0.00% 0.01% (15) (9.38%) Gateway Contrib SA Taxes/Res 0.00% 0.00% (7) (50.00%) Lakehill LRSA Taxes & Res 0.00% 0.01% % Totem LRSA Taxes Res 0.00% 0.01% % Paradise Valley Taxes/Reserve 0.00% 0.00% % SRW Homeowners LRSA 0.00% 0.00% (143) (91.67%) Eagle River SSA Taxes/Res 0.00% 0.02% (234) (29.96%) Fire SA Taxes & Reserves 0.07% 13.07% 344, , ,773 (27,675) (8.11%) Rds & Drainage SA Taxes & 0.06% 11.24% 312, , ,647 (50,444) (15.76%) Talus West LRSA Taxes & Res 0.00% 0.01% (164) (42.05%) Upper O'Malley LRSA 0.00% 0.13% 3,812 2,589 3, % Bear Valley LRSA Taxes/Res 0.00% 0.02% (297) (42.01%) Rabbit Creek LRSA Taxes/Res 0.00% 0.04% 1,271 1, (250) (21.19%) Villages Scenic LRSA 0.00% 0.00% (12) (28.57%) Rockhill LRSA Taxes/Res 0.00% 0.00% % So Goldenview LRSA 0.00% 0.10% 2,541 2,788 2,298 (490) (17.58%) Homestead LRSA 0.00% 0.00% % Police SA taxes & Reserve 0.09% 18.49% 503, , ,693 (27,329) (5.80%) Turnagain Arm Police SA 0.00% 0.02% % Parks (APRSA) Taxes & Res 0.01% 2.88% 83,602 79,405 69,201 (10,204) (12.85%) Parks (ERCRSA) Taxes & Res 0.00% 0.68% 18,042 18,048 16,251 (1,797) (9.96%) Total 0.50% % 2,541,094 2,431,130 2,400,000 (31,130) (1.28%) Tax Cost Recoveries Administration and litigation costs recovered on tax foreclosed property Real Estate Services 0.05% 96.19% 250, , , Tax Billing 0.00% 0.04% Areawide Taxes & Reserves 0.00% 3.77% 10,000 10,000 10,

32 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Total 0.05% % 260, , , Auto Tax AS refund from the State of fees collected in lieu of personal property tax on motor vehicles. Taxes in the five major funds are included in the Tax Limit Calculation Areawide Taxes & Reserves 1.36% 59.11% 7,018,256 6,780,089 6,559,224 (220,865) (3.26%) Chugiak Taxes & Reserves ,017 21,270 - (21,270) (100.00%) Glen Alps Taxes & Reserves - - 6,326 6,112 - (6,112) (100.00%) Girdwood Taxes & Reserves ,611 30,540 - (30,540) (100.00%) Eagle River RRSA Taxes/Res , ,544 - (151,544) (100.00%) Fire SA Taxes & Reserves 0.24% 10.24% 1,215,485 1,174,255 1,136,015 (38,240) (3.26%) Rds & Drainage SA Taxes & 0.31% 13.58% 1,612,352 1,557,660 1,506,934 (50,726) (3.26%) Police SA taxes & Reserve 0.31% 13.55% 1,609,076 1,554,495 1,503,873 (50,622) (3.26%) Parks (APRSA) Taxes & Res 0.08% 3.53% 418, , ,310 (13,172) (3.26%) Total 2.30% % 12,090,673 11,680,447 11,097,356 (583,091) (4.99%) * Auto Tax AS refund from the State of fees collected in lieu of personal property tax on motor vehicles Chugiak Taxes & Reserves 0.00% 10.15% ,578 20, % Chugiak Taxes & Reserves Glen Alps Taxes & Reserves 0.00% 2.92% - - 5,913 5, % Girdwood Taxes & Reserves 0.01% 14.58% ,544 29, % Eagle River RRSA Taxes/Res 0.03% 72.35% , , % Total 0.04% % , , % Tobacco Tax AMC excise tax on tobacco and tobacco related products. Included in Tax Limit Calculation Areawide Taxes & Reserves 4.56% % 22,401,673 22,011,899 22,000,000 (11,899) (0.05%) P & I on Tobacco Tax Penalties and Interest on delinquent Tobacco Tax paid after the due date Areawide Taxes & Reserves 0.00% % 15,000 15,000 11,000 (4,000) (26.67%) Aircraft Tax AMC revenue from registration from persons owning any interest in an aircraft located or operated within the Municipality of Anchorage. Included in Tax Limit Calculation Areawide Taxes & Reserves 0.04% % 210, , ,000 (8,000) (3.81%) 32

33 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Marijuana Sales Tax Sales tax on the retail sale of marijuana and marijuana products of 5%, voter approved in The tax can be adjusted by the Assembly by ordinance no more than every two years and no more than 2%, not to exceed a total of 12%. The revenues are excluded from the tax Cap until % of Total Distr $ Chg % Chg Areawide Taxes & Reserves 0.73% % 700,920 3,000,000 3,500, , % P & I on Marijuana Tax Penalties and interest on marijuana taxes paid after the due date Areawide Taxes & Reserves 0.00% % - 3,000 3, Room Taxes AMC 12.20, revenue generated from 12% tax on room rentals of less than 30 days. Eight percent (8%) of the tax revenues, less administrative and enforcement related expenses, are dedicated to promotion of the tourism industry and an amount based on an annual contract is provided for management of the Egan Civic and Convention Center. Four percent (4%) of the tax revenues received, less administrative and enforcement related expenses, are dedicated to financing the construction, maintenance and operation of the new civic and convention center; and renovation, operation and maintenance of the existing Egan Civic and Convention Center Areawide Taxes & Reserves 2.20% 39.99% 10,835,593 10,836,447 10,634,239 (202,208) (1.87%) Rds & Drainage SA Taxes & 0.06% 1.00% 269, , ,899 (3,717) (1.38%) Parks (APRSA) Taxes & Res 0.04% 0.67% 179, , ,262 (2,478) (1.38%) Room Tax-Convention Center 1.73% 31.34% - 8,423,048 8,334,379 (88,669) (1.05%) Room Tax-Convention Center - - 8,392, Operating Reserve Conv-CTR 1.49% 26.99% 7,232,682 7,252,452 7,177,818 (74,634) (1.03%) Total 5.51% % 26,909,468 26,961,303 26,589,597 (371,706) (1.38%) P & I on Room Tax Penalties and interest on taxes paid after the due date Areawide Taxes & Reserves 0.01% 44.42% 32,364 32,364 31,000 (1,364) (4.21%) Room Tax-Convention Center 0.00% 33.43% - 23,330 23, Room Tax-Convention Center , Operating Reserve Conv-CTR 0.00% 22.15% 15,460 15,460 15, Total 0.01% % 71,154 71,154 69,790 (1,364) (1.92%) 33

34 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Motor Vehicle Rental Tax AMC eight percent of the total fees and costs charged for the rental of a motor vehicle levied on the retail rental of motor vehicles within the Municipality. Included in Tax Limit Calculation. % of Total Distr $ Chg % Chg Areawide Taxes & Reserves 1.35% % 5,920,407 6,189,722 6,500, , % P & I on Motor Veh Rental Tax Penalties and interest on motor vehicle rental tax paid after due date Areawide Taxes & Reserves 0.01% % 30,728 30,728 34,000 3, % Fuel Excise Tax AMC 12.55, revenue generated from $0.10/gallon fuel excise tax that will offset property taxes dollar for dollar, starting in and adjusted every five years based on the cumulative percent change in the Anchorage Consumer Price Index for All Urban Consumers (CPI-U) over the prior five years Areawide Taxes & Reserves 2.40% % ,600,000 11,600, % P & I on Fuel Excise Tax Penalties and interest on Fuel Excise Tax paid after due date Areawide Taxes & Reserves 0.01% % ,000 35, % Payment in Lieu of Tax Private Revenue collected from private companies in lieu of taxes such as Cook Inlet Housing and Aurora Military Housing. Included in Tax Limit Calculation Areawide Taxes & Reserves 0.41% % 1,820,173 1,837,239 2,000, , % Payment in Lieu of Tax SOA Revenue collected from the Alaska Housing Finance Corporation in lieu of taxes. Included in Tax Limit Calculation Areawide Taxes & Reserves 0.04% % 169, , ,000 (4,182) (2.05%) 34

35 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Payment in Lieu of Tax Federal Revenue collected from the Federal Government in lieu of real property taxes on federal lands located within the Municipality. Included in Tax Limit Calculation. % of Total Distr $ Chg % Chg Areawide Taxes & Reserves 0.15% % 654, , ,000 33, % Assessment Collects Revenue generated from costs assessed to property owners for road construction Assess/Non-Assess Debt 0.03% % 160, , , P & I on Assessments(MOA/AWWU) Penalties and interest on assessments paid after the due date. (MOA/AWWU) Assess/Non-Assess Debt 0.01% % 60,000 60,000 60, Plmb/Gs/Sht Mtl Cert Issuance of regulatory licenses to contractors subject to Building Code regulations Building Inspection 0.03% % 145,000 22, , , % Taxicab Permits AMC Revenue generated from fees for taxicab permits and reserved taxi parking spaces Transportation Inspection 0.09% % 487, , ,703 (34,797) (7.14%) Plmb/Gs/Sht Mtl Exam Revenue generated for fees charged to private contractors for examinations and certification Building Inspection 0.00% % 12,000 12,400 12, Chauffeur Licenses-Biannual Revenue generated from sale of new chauffeur licenses Transportation Inspection 0.01% % 28,000 28,000 25,000 (3,000) (10.71%) Taxicab Permit Revisions Revenue generated from change of vehicle, sale or other disposition of vehicle for hire Transportation Inspection 0.00% % 15,000 15,000 15,

36 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Local Business Licenses Revenue generated from fees associated with business license and land use permit applications. % of Total Distr $ Chg % Chg Clerk 0.00% 3.94% 8,000 18,000 18, Building Inspection 0.09% 96.06% 390,000 50, , , % Total 0.09% % 398,000 68, , , % Chauffeur Appeal/Loss Revenue generated from fee of $25 for renewal of chauffeur licenses Transportation Inspection (500) (100.00%) Marijuana Licensing Fees Section 3 AAC of the State regulations sets a non-refundable application fee of $1,000 for new license applications and application to transfer a license to another person. The nonrefundable application fee for the required yearly renewal of the license is $600, unless it is late, in which case the fee is $1,000. AS stastes that the state shall immediately forward half of the registration fee to the local regulatory authority of the local government (AO (S) establishes the Clerk's Office as the "local regulatory authority" for the MOA - AMC ) Clerk-Liquor License , Clerk-Liquor License ,200 - (46,200) (100.00%) Clerk-Marijuana License 0.01% % ,200 46, % Total 0.01% % 25,500 46,200 46, Building Permit Plan Review Fees Revenue generated from fees associated with code conformance reviews prior to issuance of a building permit. Fees are equal to 50% (residential) and 65% (commercial) of the building permit fee Land Use Plan Review 0.06% 14.14% 325, , ,000 (15,000) (5.00%) Fire Marshal 0.10% 23.57% 590, , , Plan Review 0.26% 62.28% 1,550,000 1,235,000 1,255,000 20, % Total 0.42% % 2,465,225 2,010,000 2,015,000 5, % Electronic Plan Review Surcharge surcharge in addition to existing plan review fees as a multiplier against valuation applied to all plan review services to pay for the Electronic Plan Review capital project. Begining on January 1, 2016, expiring within 90 days following confirmation that the cumulative revenues have exceeded $583,720 appropriated level Development Services Director 0.01% % 250, ,000 70,000 (130,000) (65.00%) 36

37 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Bldg/Grde/Clrng Prmt Home improvement building permit fees are based on the cost of the improvement. New construction building permit fees are based on structure type and square footage. % of Total Distr $ Chg % Chg Building Inspection 0.54% % 3,400,000 2,800,000 2,620,000 (180,000) (6.43%) Electrical Permit Revenues from the issuance of Electrical Permits. Fees for electrical permits based on the type of structure and electrical work performed Building Inspection 0.04% % 211, , ,000 10, % Mech/Gs/Plmbng Prmts Revenues generated from issuance of gas and plumbing permits Building Inspection 0.10% % 565, , ,000 (24,000) (4.62%) Sign Permits AMC and Fees associated with issuance of fence and sign placement permits Land Use Enforcement 0.00% 45.57% 21,000 21,000 18,000 (3,000) (14.29%) Building Inspection 0.00% 54.43% 25,000 27,000 21,500 (5,500) (20.37%) Total 0.01% % 46,000 48,000 39,500 (8,500) (17.71%) Constr and Right-of-Way Permits Fees associated with excavation and right-ofway and floodplain permits Right-of-Way 0.18% % 1,035,000 1,035, ,000 (160,000) (15.46%) Elevator Permits Fees associated with elevator permits and annual inspection certification Building Inspection 0.13% % 569, , ,000 58, % Mobile Home/Park Permits Fees associated with annual code compliance inspection of mobile homes Building Inspection 0.00% % 8,000 15,000 18,000 3, % 37

38 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Land Use Permits (Not HLB) Fees associated with issuance of land use permits (excluding Heritage Land Bank). % of Total Distr $ Chg % Chg Land Use Plan Review 0.02% % 115,000 82,000 90,000 8, % Park and Access Agreement Fees to record parking and access agreements at the District Recorders office Zoning & Platting 0.00% % 6,750 6,750 6, Animal Licenses Revenue generated from the sale of original and duplicate animal licenses Animal Care & Control 0.05% % 256, , , Miscellaneous Permits Fees associated with applications for variances, requests for transcripts, etc. Municipality wide Revenue Management 0.01% 11.22% 40,000 40,000 40, Physical Planning 0.00% 0.01% Zoning & Platting 0.01% 11.93% 42,500 42,500 42, Code Abatement 0.02% 30.87% 35,000 38, ,000 72, % H&HS Director's Office 0.00% 0.01% Watershed Management 0.03% 35.07% 125, , , Traffic Engineer 0.00% 4.21% 15,000 15,000 15, Safety 0.00% 6.45% ,000 23, % Safety & Signals ,000 23,000 - (23,000) (100.00%) Signal Operations 0.00% 0.22% Total 0.07% % 281, , ,380 72, % SOA Traffic Signal Reimbursement Paint and Signs 0.02% 5.44% 96, , , Signals 0.06% 14.66% 260, , , Signal Operations 0.22% 54.66% 972,640 1,038,484 1,038, Eagle River Street Light SA 0.00% 0.58% 10,330 11,030 11, Street Lighting 0.10% 24.66% 438, , , Total 0.39% % 1,779,490 1,900,000 1,900, Municipal Assistance Revenue received from the State of Alaska (SOA) for general and PERS assistance Areawide Taxes & Reserves 1.61% % 9,200,000 4,402,501 7,783,616 3,381, % 38

39 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Liquor Licenses AS provides for refund to the Municipality from the State for fees paid by liquor establishments within municipal jurisdiction. By statute, fees are refunded in full to municipalities which provide police protection. % of Total Distr $ Chg % Chg Police SA taxes & Reserve 0.08% % 399, , , Electric Co-op Allocation AS provides that proceeds (less allocation costs) of the telephone cooperative gross revenue tax and the electric cooperative tax collected by the State be returned to the Municipality in which the revenues were earned Areawide Taxes & Reserves 0.09% 58.54% 474, , ,645 (26,274) (5.44%) Chugiak Taxes & Reserves - - 1,510 1,536 - (1,536) (100.00%) Chugiak Taxes & Reserves 0.00% 0.19% - - 1,452 1, % Chugiak Taxes & Reserves Glen Alps Taxes & Reserves 0.00% 0.05% (24) (5.56%) Girdwood Taxes & Reserves 0.00% 0.26% 2,145 2,182 2,063 (119) (5.45%) Fire SA Taxes & Reserves 0.02% 10.28% 83,333 84,772 80,160 (4,612) (5.44%) Rds & Drainage SA Taxes & 0.02% 13.49% 109, , ,244 (6,055) (5.44%) Police SA taxes & Reserve 0.02% 13.67% 110, , ,663 (6,137) (5.44%) Parks (APRSA) Taxes & Res 0.01% 3.51% 28,448 28,939 27,365 (1,574) (5.44%) Total 0.16% % 810, , ,000 (44,879) (5.44%) Other Federal Grant Revenue Reimbursement from Federal Government for discrimination complaint processing resolution as required by contract for the Equal Rights Commission; grant funds to assist with trails maintenance Equal Rights Commission 0.01% % 41,300 41,300 49,181 7, % Build America Bonds (BABs) Subsidy Build America Bonds (BABs) is a federal subsidy that helps states and local entities pursue needed capital projects which build infrastructure and create jobs Debt Service - Fund % 9.82% 71, , , Emergency Medical Services 0.00% 0.18% 1,319 2,303 2, Transit Administration 0.00% 0.18% 1,280 2,234 2, Anchorage Fire & Rescue 0.01% 5.32% 38,621 67,387 67, Assess/Non-Assess Debt 0.21% 78.87% 572, , , Debt Service (161) 0.01% 5.64% 40,903 71,370 71, Total 0.26% % 725,703 1,266,238 1,266,

40 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Fisheries Tax AS provides that 50% of the fisheries tax revenue collected in the Municipality and a share of other fisheries revenue be refunded by the State. % of Total Distr $ Chg % Chg Areawide Taxes & Reserves 0.03% % 126, , , National Forest Allocation Under 16 U.S.C. 500, income from National Forests within an organized borough will be allocated to that borough. 75% of the fund shall be allocated for public schools and 25% for public roads Rds & Drainage SA Taxes & 0.00% % 62,763 62,763 3,300 (59,463) (94.74%) Land Use Permits-HLB Fees associated with the issuance of land use permits Heritage Land Bank 0.03% % 139, , , Inspections Fees for platting services and establishment of subdivisions Private Development 0.06% 49.74% 400, , ,000 (60,000) (17.91%) IGC PW-Unalloc 0.00% 0.66% - - 3,650 3, % Survey 0.00% 1.37% 7,560 7,560 7, ROW Land Acquisition - - 3,650 3,650 - (3,650) (100.00%) Watershed Management 0.05% 44.24% 244, , , Signals 0.00% 0.44% 2,440 2,440 2, Safety 0.00% 1.52% - - 8,380 8, % Safety & Signals - - 8,380 8,380 - (8,380) (100.00%) Signal Operations 0.00% 0.92% 5,080 5,080 5, Street Maintenance Operations 0.00% 1.12% 6,170 6,170 6, Total 0.11% % 677, , ,890 (60,000) (9.79%) Landscape Plan Review Pmt Fees associated with a review of documents that shows how a site will be developed Land Use Plan Review 0.00% 13.79% 4,000 4,000 4, Safety 0.01% 86.21% ,000 25, % Safety & Signals ,000 25,000 - (25,000) (100.00%) Total 0.01% % 29,000 29,000 29, Platting Fees Fees charged for administration of zoning ordinance and subdivision regulations (platting, inspection of improvements, etc.) Zoning & Platting 0.07% 93.08% 336, , , Survey 0.01% 6.92% 25,000 25,000 25,

41 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Total 0.07% % 361, , , Zoning Fees Fees assessed for rezoning and conditional use applications Zoning & Platting 0.09% % 420, , , Lease & Rental Revenue-HLB Lease and rental income from Heritage Land Bank properties Real Estate Services , ,050 - (380,050) (100.00%) Facility Maintenance , ,949 - (113,949) (100.00%) AFD Training Center ,000 55,000 - (55,000) (100.00%) Heritage Land Bank 0.02% % 103,000 86,135 86, Total 0.02% % 576, ,134 86,135 (548,999) (86.44%) Pipeline in ROW Fees Permit costs for pipelines crossing Municipal land Heritage Land Bank 0.01% % 61,899 62,899 62, Sale of Publications Fees charged for the sale of maps, publications and regulations to the public Physical Planning 0.00% 7.69% Zoning & Platting 0.00% 30.77% 2,000 2,000 2, Marketing & Customer Service 0.00% 61.54% 4,000 4,000 4, Building Inspection Total 0.00% % 6,800 6,500 6, Rezoning Inspections Fees charged for rezoning inspections Land Use Enforcement 0.01% % 42,000 37,000 42,500 5, % Appraisal Appeal Fee Fees charged for appeals on assessed properties Property Appraisal 0.00% % 5,000 5,000 5, Clinic Fees Revenue generated from Municipal owned clinic visits, treatment and immunizations services Disease Prevention & Control 0.04% % 188, , ,

42 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Sanitary Inspection Fees Inspection and service fees associated with enforcement of Health and Environmental Protection regulations. % of Total Distr $ Chg % Chg On-site Water and Wastewater 0.11% 34.38% 640, , ,000 (85,000) (13.71%) Child/Adult Care Licensing 0.01% 2.38% 37,030 37,030 37, Environmental Health Services 0.20% 63.24% 984, , , Total 0.32% % 1,661,095 1,641,095 1,556,095 (85,000) (5.18%) Reproductive Health Fees Revenue generated from clinic and other services related to Reproductive Health Reproductive Health 0.08% % 370, , , Transit Advertising Fees Fees for advertising posted on Public Transit coaches Marketing & Customer Service 0.05% % 350, , ,000 (90,000) (25.71%) Transit Bus Pass Sales Fares collected from passengers of the fixed route system for the sales of daily, monthly or annual passes Marketing & Customer Service 0.03% 8.31% 135, , , Transit Operations 0.31% 91.69% 2,043,187 1,961,187 1,490,343 (470,844) (24.01%) Total 0.34% % 2,178,187 2,096,187 1,625,343 (470,844) (22.46%) Transit Fare Box Receipts Fares collected from passengers of the fixed route system through fare box collections of cash Transit Operations 0.29% % 1,880,000 1,880,000 1,409,157 (470,843) (25.04%) Prgrm,Lessons,&Camps Revenue generated from recreation center room rentals, activities and classes, and fees from therapeutic recreation and playground programs Girdwood Parks & Rec 0.00% 1.17% 7,000 3,500 3, Parks & Recreation Admin 0.00% 1.67% 5,000 5,000 5, Recreation Facilities 0.00% 3.05% (77,600) 9,100 9, Recreation Programs 0.03% 53.79% 190, , , Eagle River/Chugiak Parks 0.02% 40.32% 120, , , Total 0.06% % 245, , , Rec Center Rentals & Activities Revenues generated from park use permits; garden plots; outdoor recreation programs, lessons or activities; and rental of Kincaid or Russian Jack Chalets O'Malley Golf Course 0.01% 15.28% 70,000 70,000 70, Recreation Facilities 0.07% 69.87% 389, , ,

43 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Recreation Programs 0.00% 0.66% 10,000 3,000 3, Beach Lake Chalet 0.00% 1.75% 8,000 8,000 8, Eagle River/Chugiak Parks 0.01% 12.45% 57,000 57,000 57, Total 0.09% % 534, , , Aquatics Fees and charges for use of various public swimming pools (excluding fees for school district programs) and outdoor lakes and revenues from aquatics programs Aquatics 0.15% 74.33% 599, , , Chugiak Pool 0.05% 25.67% 250, , , Total 0.20% % 849, , , Camping Fees Revenue generated from operation of the Centennial Park and Lions camper areas Girdwood Parks & Rec 0.00% 3.55% - 3,500 3, Recreation Facilities 0.02% 96.45% 95,000 95,000 95, Total 0.02% % 95,000 98,500 98, Library Non-Resident Fee Library Circulation 0.00% % 1,500 1,500 1, Park Land & Operations Fees collected from permits for park land use - picnic shelters, fields, trails, right-a-way, and processing community work service and sale of flowers Park Property Management 0.02% 19.74% 20,000 20, ,000 84, % Horticulture 0.01% 12.78% 67,320 67,320 67, Community Work Service 0.00% 2.85% 15,000 15,000 15, Recreation Facilities 0.07% 61.41% 263, , , Recreation Programs 0.00% 3.23% - 17,000 17, Total 0.11% % 365, , ,910 84, % Golf Fees Recreation Facilities - - 3, Recreation Programs 0.01% % 10,000 25,000 25, Total 0.01% % 13,200 25,000 25, Library Fees Revenues from on-line database search fees and fees for other miscellaneous library services Library Adult Services 0.00% % 1,200 1,200 1,

44 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Ambulance Service Fees Fees associated with Fire Department ambulance transport services. % of Total Distr $ Chg % Chg Emergency Medical Services 2.00% % 9,310,599 8,855,555 9,639, , % Fire Alarm Fees Fees for monthly inspection and maintenance of radio fire alarm systems located in non-municipal facilities Anchorage Fire & Rescue 0.02% % 116, , , HazMatFac &Trans AMC Fees paid by each facility and transshipment facility based on the total daily maximum amount of hazardous materials, hazardous chemicals or hazardous waste handled at a facility on any one calendar day Fire Marshal 0.03% % 140, , , Fire Inspection Fees Billings for fire inspections performed by the Anchorage Fire Department Fire Marshal 0.03% % 125, , , Cemetery Fees Fees for burial, disinterment and grave use permits Anchorage Memorial Cemetery 0.07% % 322, , , Mapping Fees Revenue generated from the sale of ozalid and blue line maps Right-of-Way 0.00% % 4,000 4,000 4, % Network Services - - 5,000 5,000 - (5,000) (100.00%) Total 0.00% % 9,000 9,000 4,200 (4,800) (53.33%) DWI Impnd/Admin Fees Criminal 0.05% 69.96% 507, , ,020 (262,562) (51.73%) Reprographics 0.00% 0.14% Patrol Staff 0.02% 29.89% 422, , ,687 (112,526) (51.80%) Total 0.07% % 930, , ,207 (375,088) (51.72%) 44

45 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Police Services Revenues generated from police services provided to outside agencies. % of Total Distr $ Chg % Chg Reimbursed Costs 0.04% % 192, , , Animal Shelter Fees Revenues generated from animal shelter and boarding, shots, adoption and impound fees Animal Care & Control 0.05% % 246, , , Animal Drop-Off Fees Animal Care & Control 0.01% % 29,000 29,000 29, Incarceration Cost Recovery Recovery of expenses for incarceration Patrol Staff 0.04% % 344, , ,000 12, % Other Charges For Services Real Estate Services 0.00% % - 7,981 7, Address Fees Fees received from the public for specific street addresses Addressing 0.01% % - 25,500 25,000 (500) (1.96%) Land Use Review & Addressing , Total 0.01% % 37,125 25,500 25,000 (500) (1.96%) Service Fees - School District Reimbursement from Anchorage School District for efforts including bonds management, Arts in Public Places Program, and land use and public facilities planning Public Art 0.01% 5.66% 40,000 40,000 40, Recreation Facilities 0.00% 0.07% 89, Aquatics 0.05% 35.39% 255, , , Public Finance and Investment 0.09% 58.88% 416, , , Total 0.15% % 800, , , Micro-Fiche Fees Property Appraisal 0.00% % 2,000 2,000 2,

46 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Copier Fees Revenue generated from coin operated copiers Municipal wide. % of Total Distr $ Chg % Chg Clerk 0.00% 0.89% Property Appraisal 0.00% 2.02% Benefits 0.00% 0.44% Physical Planning 0.00% 1.78% Branch Libraries 0.00% 26.68% 9,000 9,000 9, Library Adult Services 0.00% 44.47% 15,000 15,000 15, Building Inspection 0.00% 23.72% 10,000 9,500 8,000 (1,500) (15.79%) Total 0.01% % 35,730 35,230 33,730 (1,500) (4.26%) Late Fees Late payment penalty on miscellaneous accounts receivable Revenue Management 0.00% % 10,000 10,000 10, Computer Time Fees Payroll 0.00% 90.91% 1,000 1,000 1, Property Appraisal 0.00% 9.09% Total 0.00% % 1,100 1,100 1, Reimbursed Cost-ER Reimbursement for various products and services Municipal-wide, including legal transcripts and tapes, Police accident reports, and tax billing information Egan Convention Center , Benefits 0.03% % 121, , , Total 0.03% % 136, , , Reimbursed Cost-NonGrant Funded Clerk 0.00% 0.04% Equal Rights Commission 0.00% 0.16% - - 3,100 3, % Civil Law 0.00% 0.50% 10,000 10,000 10, Criminal 0.00% 0.50% 10,000 10,000 10, Muni Attorney Administration 0.00% 0.57% ,320 11, % Indigent Defense 0.05% 12.62% 290, , ,000 8, % Egan Center/Tourism 0.00% 0.77% - 15,170 15, Real Estate Services 0.00% 0.76% 28,100 15,000 15, Central Accounting - - 9, Payroll 0.00% 0.15% 3,000 3,000 3, Revenue Management 0.09% 20.88% 397, , ,420 15, % Tax Billing 0.00% 0.09% 1,800 1,800 1, Purchasing Services 0.02% 5.30% 105, , , Reprographics 0.00% 0.25% 5,000 5,000 5, Private Development 0.01% 1.26% 65,000 40,000 25,000 (15,000) (37.50%) Marketing & Customer Service , Facility Maintenance 0.00% 0.01%

47 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Public Art 0.00% 1.01% 20,000 20,000 20, Communications 0.00% 0.10% 2,000 2,000 2, Signal Operations 0.01% 3.53% 70,000 70,000 70, Chugiak/Birchwood/Eagle River 0.01% 1.26% 25,000 25,000 25, Chief of Police 0.02% 4.91% 62,950 65,246 97,155 31, % Reimbursed Costs 0.06% 15.15% 300, , , Special Assignments 0.01% 2.15% 42,500 42,500 42, Patrol Staff 0.00% 0.12% 2,400 2,400 2, Vice 0.00% 0.54% 10,600 10,600 10, Crime Lab 0.00% 0.36% 7,100 7,100 7, Police Property & Evidence 0.00% 0.09% 1,800 1,800 1, Police Records 0.02% 5.30% 105, , , Eagle River/Chugiak Parks 0.01% 1.31% 26,002 26,002 26, Public Finance and Investment 0.08% 20.30% 285, , , Total 0.41% % 2,261,880 1,925,436 1,980,285 54, % Parking Garages & Lots Real Estate Services 0.01% 75.14% 51,900 50,171 50, Areawide Taxes & Reserves 0.00% 24.86% 16,601 16,601 16, Total 0.01% % 68,501 66,772 66, Lost Book Reimbursement Reimbursement for lost books and library materials Branch Libraries 0.00% 8.00% 2,000 2,000 2, Library Circulation 0.00% 92.00% 23,000 23,000 23, Total 0.01% % 25,000 25,000 25, SOA Traffic Court Fines Revenue received from the court system for violations of municipal codes Highway Patrol 0.05% 15.43% , , % Patrol Staff 0.28% 84.57% 1,592,061 1,463,082 1,370,000 (93,082) (6.36%) Total 0.34% % 1,592,061 1,463,082 1,620, , % SOA Trial Court Fines Patrol Staff 0.38% % 2,896,870 3,007,949 1,810,000 (1,197,949) (39.83%) Library Fines Revenue generated from fines on overdue books and materials Branch Libraries 0.01% 42.36% 43,000 43,000 43, Library Circulation 0.01% 57.64% 105,000 58,500 58, Total 0.02% % 148, , ,

48 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg APD Counter Fines Patrol Staff 0.24% % 1,935,324 1,173,008 1,173, Other Fines and Forfeitures Collection of fines for animal control offenses (2250), excess false alarms (4621) traffic (4630) and other violations Administrative Hearing 0.00% 0.30% 1,000 1,000 1, Transportation Inspection 0.00% 1.52% 5,000 5,000 5, Animal Care & Control 0.01% 13.11% 43,250 43,250 43, Patrol Staff 0.06% 85.07% 280, , , Total 0.07% % 329, , , Pre-Trial Diversion Cost Fees collected for Pretrial diversion, which is an alternative to prosecution that seeks to divert certain offenders from traditional criminal justice processing into a program of supervision and services Criminal 0.02% % 120, , , Zoning Enforcement Fines Land Use Enforcement 0.00% 88.89% 10,000 10,000 8,000 (2,000) (20.00%) Right-of-Way 0.00% 11.11% 3,500 3,500 1,000 (2,500) (71.43%) Total 0.00% % 13,500 13,500 9,000 (4,500) (33.33%) Curfew Fines Revenues received for violation of curfew Patrol Staff 0.00% % 8,800 8,800 8, Parking Enforcement Fine Parking 0.03% % 138, , , Minor Tobacco Fines Patrol Staff 0.00% % 9,000 9,000 9, Other Collection Revenues AFD Communications 0.04% % 200, , ,

49 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Recycle Rebate Rebates received for recycling aluminum road or street signs that can no longer be reused. % of Total Distr $ Chg % Chg Paint and Signs 0.00% % 1,500 1,500 1, Insurance Recoveries Street Maintenance Operations 0.00% 16.47% 11,500 11,500 11, Street Lighting 0.01% 83.53% 58,340 58,340 58, Total 0.01% % 69,840 69,840 69, Criminal Rule 8 Collect Costs A person who is charged with a petty offense or with a certain specified misdemeanor of the malum prohibitum variety, in lieu of appearance, may pay the amount indicated for the offense, thereby waiving appearance Patrol Staff 0.03% % 193, , ,000 22, % Lease & Rental Revenue Lease and rental income from meeting and training rooms and Municipal land leases Real Estate Services 0.08% 65.57% , , % Facility Maintenance 0.02% 19.66% , , % Street Maint Girdwood 0.00% 1.55% 8,000 9,000 9, AFD Training Center 0.01% 9.49% ,000 55, % Eagle River/Chugiak Parks 0.00% 3.73% 21,600 21,600 21, Total 0.12% % 29,600 30, , ,999 1,794.11% Building Rental Library auditorium and meeting room rental fees Library Administration 0.03% 98.03% 50,000 20, , , % Branch Libraries 0.00% 1.97% 3,000 3,000 3, Total 0.03% % 53,000 23, , , % Amusement Surcharge Revenue generated by collecting a surcharge on tickets sold for admission to the Sullivan Arena Sullivan Arena 0.01% % 140,177 70,177 30,000 (40,177) (57.25%) ACPA Loan Surcharge $1 surcharge on PAC event tickets PAC Revenue Bond 0.06% % 293, , ,

50 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Appeal Receipts Fees associated with platting, planning and zoning decisions appealed to the Board of Adjustments. % of Total Distr $ Chg % Chg Clerk 0.00% 83.33% 1,000 1,000 1, Building Inspection 0.00% 16.67% (100) (33.33%) Total 0.00% % 1,200 1,300 1,200 (100) (7.69%) Sale of Contractor Specifications Revenue generated from the sale of contract specifications Purchasing Services 0.00% % 4,500 4,500 4, Miscellaneous Revenues Purchasing Services 0.03% 8.52% 160, , , Animal Care & Control 0.00% 0.00% Library Automation Support - - 5, Chugiak/Birchwood/Eagle River 0.00% 0.09% 1,600 1,600 1, Patrol Staff 0.01% 3.15% 59,200 59,200 59, Narcotics Enforcement Unit 0.00% 0.75% 14,000 14,000 14, Police Impounds 0.01% 1.33% 25,000 25,000 25, APD Communications Center 0.01% 1.78% 33,500 33,500 33, Police Records 0.00% 0.80% 15,000 15,000 15, Public Finance and Investment 0.33% 83.58% 1,154,280 1,570,000 1,570, Total 0.39% % 1,467,630 1,878,350 1,878, Restricted Contributions Internal Audit 0.03% % 113, , ,638 20, % GCP CshPool ST-Int(MOA/ML&P) Accrued interest earned on investments throughout the Municipality.(MOA/ML&P) Areawide Taxes & Reserves 0.18% 37.49% 469, , ,060 (48,248) (5.15%) Chugiak Taxes & Reserves ,113 19,912 - (19,912) (100.00%) Chugiak Taxes & Reserves 0.01% 1.10% ,160 26, % Chugiak Taxes & Reserves Glen Alps Taxes & Reserves 0.00% 0.18% 1,173 2,877 4,146 1, % Girdwood Taxes & Reserves 0.00% 0.88% 11,870 19,815 20, % Birchtree/Elmore LRSA 0.00% 0.21% 2,368 3,694 4,954 1, % Campbell Airstrip LRSA 0.00% 0.15% 1,689 2,402 3,487 1, % Valli Vue LRSA Taxes/Res 0.00% 0.23% 1,978 3,845 5,522 1, % Skyranch LRSA Taxes/Res 0.00% 0.09% 1,213 1,952 2, % Upper Grover LRSA Taxes/Res 0.00% 0.03% % Ravenwood LRSA Taxes & Res 0.00% 0.06% 532 1,141 1, % Mt Park LRSA Taxes/Res 0.00% 0.06% , % Mt Park/Robin Hill LRSA Tax/Re 0.00% 0.11% 1,715 2,792 2,717 (75) (2.69%) Eagle River RRSA Taxes/Res 0.01% 1.56% 24,174 33,294 37,044 3, % Eaglewood Contrib SA 0.00% 0.03% (26) (3.72%) 50

51 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Gateway Contrib SA Taxes/Res 0.00% 0.00% (3) (15.79%) Lakehill LRSA Taxes & Res 0.00% 0.12% 2,069 3,408 2,913 (495) (14.52%) Totem LRSA Taxes Res 0.00% 0.04% % Paradise Valley Taxes/Reserve 0.00% 0.02% (583) (61.56%) SRW Homeowners LRSA 0.00% 0.05% 452 1,304 1,143 (161) (12.35%) Eagle River SSA Taxes/Res 0.00% 0.55% 4,776 9,950 13,125 3, % Fire SA Taxes & Reserves 0.05% 9.41% 40, , ,924 27, % Rds & Drainage SA Taxes & 0.06% 12.31% 97, , ,605 (23,915) (7.58%) Talus West LRSA Taxes & Res 0.00% 0.48% 6,940 12,154 11,285 (869) (7.15%) Upper O'Malley LRSA 0.00% 0.38% 4,574 6,177 9,019 2, % Bear Valley LRSA Taxes/Res 0.00% 0.02% % Rabbit Creek LRSA Taxes/Res 0.00% 0.07% 1,253 1,473 1, % Villages Scenic LRSA 0.00% 0.04% , % Sequoia Estates LRSA 0.00% 0.07% 693 1,409 1, % Rockhill LRSA Taxes/Res 0.00% 0.25% 3,319 5,201 5, % So Goldenview LRSA 0.00% 0.50% 2,705 8,608 11,869 3, % Homestead LRSA 0.00% 0.01% % Police SA taxes & Reserve 0.06% 11.33% 79, , ,372 (43,349) (13.91%) Parks (APRSA) Taxes & Res 0.02% 3.33% 25,244 79,336 78,927 (409) (0.52%) Parks (ERCRSA) Taxes & Res 0.02% 3.25% 30,903 65,808 76,905 11, % Bldg Safety SA Taxes & Res (0.01%) (1.83%) (23,780) (21,622) (43,457) (21,835) % Public Finance and Investment 0.01% 1.74% 20,251 37,688 41,185 3, % Heritage Land Bank 0.02% 3.40% 58, ,094 80,634 (27,460) (25.40%) Land Trust Reserves 0.01% 2.15% 28,380 52,632 50,855 (1,777) (3.38%) Self Insurance 0.05% 10.15% 134, , ,398 (8,401) (3.38%) Total 0.49% % 1,046,897 2,476,520 2,369,091 (107,429) (4.34%) TANS Interest Earnings Interest earnings on Tax Anticipation Notices (TANS). Through 2017, budget and actuals were recorded in account Other Short- Term Interest Areawide Taxes & Reserves 0.11% 67.00% , , % Fire SA Taxes & Reserves 0.02% 11.00% ,557 84, % Rds & Drainage SA Taxes & 0.01% 4.00% ,748 30, % Police SA taxes & Reserve 0.03% 18.00% , , % Total 0.16% % , , % Other Short-Term Interest Interest earned on other revenues than cashpool deposits Areawide Taxes & Reserves 0.00% 61.54% 287, ,384 24,000 (440,384) (94.83%) Fire SA Taxes & Reserves ,151 73,374 - (73,374) (100.00%) Rds & Drainage SA Taxes & ,691 40,022 - (40,022) (100.00%) Police SA taxes & Reserve , ,724 - (106,724) (100.00%) Parks (APRSA) Taxes & Res - - 7,058 6,671 - (6,671) (100.00%) Operating Reserve Conv-CTR ,420 - (1,420) (100.00%) Heritage Land Bank ,228 20,000 - (20,000) (100.00%) Self Insurance 0.00% 38.46% 1,000 20,000 15,000 (5,000) (25.00%) Total 0.01% % 454, ,595 39,000 (693,595) (94.68%) 51

52 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit Contributions from Other Funds Contributions received from other municipal funds. % of Total Distr $ Chg % Chg Controller Administration ,800 - (208,800) (100.00%) Payroll ,752 - (3,752) (100.00%) Reprographics ,000 - (175,000) (100.00%) Eagle River RRSA Taxes/Res 0.02% 13.75% 96,550 96,550 96, Room Tax-Convention Center 0.13% 86.25% - 603, ,618 1, % Room Tax-Convention Center , Total 0.15% % 682,814 1,087, ,168 (385,787) (35.46%) Contribution from MOA Trust Fund AMC Contributions from the MOA Trust Fund Areawide Taxes & Reserves 1.31% % 5,500,000 6,100,000 6,300, , % MUSA/MESA AMC (AWWU, ML&P, SWS) Revenue from Municipal Utility Service Assessment (MUSA), AMC (Port), AMC (Merrill Field), and AMC (ACDA) Municipal Enterprise Service Assessment (MESA). Payments-in-lieu-of taxes to help cover the cost of tax-supported services they receive (other than those services received on a contract or interfund basis).included in Tax Limit Calculation Areawide Taxes & Reserves 5.42% % 21,694,900 25,295,403 26,170, , % % MUSA/MESA Revenues collected from the Port of Anchorage, Solid Waste Services and Municipal Light & Power (ML&P) based on 1.25% applied to actual gross operating revenues. Included in Tax Limit Calculation Areawide Taxes & Reserves 0.11% % 501, , ,523 7, % Utility Revenue Distribution AMC Surplus revenues from the operation of municipal owned utilities may be reinvested in the utility and, where prudent fiscal management permits, may be distributed as utility revenue distribution Areawide Taxes & Reserves 0.51% % 500,000 2,212,839 2,440, , % MOA Property Sales Revenue generated from the sale of unclaimed property and salvage equipment Patrol Staff 0.04% 65.45% 180, , , Police Property & Evidence 0.00% 5.45% 15,000 15,000 15,

53 Revenue Distribution Detail Revenue Description/ Account Receiving Fund and Unit % of Total Distr $ Chg % Chg Police Impounds 0.02% 29.09% 80,000 80,000 80, Total 0.06% % 275, , , Land Sales-Cash Revenue generated from sale of Municipal land Anchorage Fire & Rescue ,200,000 - (1,200,000) (100.00%) Local, State and Federal Revenues Total % 448,676, ,466, ,598,381 11,132, % 53

54 Tax Limit Calculation Anchorage Municipal Charter and Anchorage Municipal Code Line at at 1 Step 1: Building Base with Taxes Collected the Prior Year 2 Real/Personal Property Taxes to be Collected 266,494, ,275,759 3 Payment in Lieu of Taxes (State & Federal) 824, ,687 4 Automobile Tax 12,090,673 11,680,447 5 Tobacco Tax 22,401,673 22,011,899 6 Aircraft Tax 210, ,000 7 Motor Vehicles Rental Tax 5,920,407 6,189,722 8 MUSA/MESA 22,195,957 25,815,620 9 Step 1 Total 330,137, ,054, Step 2: Back out Prior Year's Exclusions Not Subject to Tax Limit 12 Taxes Authorized by Voter-Approved Ballot - O&M Reserves (One-Time) (440,000) - 13 Judgments/Legal Settlements (One-Time) (320,050) (6,918,820) 14 Debt Service (One-Time) (55,015,146) (55,685,511) 15 Step 2 Total (55,775,196) (62,604,331) Tax Limit Base (before Adjustment for Population and CPI) 274,362, ,449, Step 3: Adjust for Population, Inflation 20 Population 5 Year Average 0.20% 548, % (289,450) 21 Change in Consumer Price Index 5 Year Average 1.60% 4,389, % 3,473, Step 3 Total 1.80% 4,938, % 3,183, The Base for Calculating Following Year's Tax Limit 279,300, ,633, Step 4: Add Taxes for Current Year Items Not Subject to Tax Limit 27 New Construction 4,964,228 2,082, Taxes Authorized by Voter-Approved Ballot - O&M 1,900, , Judgments/Legal Settlements (One-Time) 6,918,820 4,717, Debt Service (One-Time) 55,685,511 56,988, Step 4 Total 69,469,309 64,616, Limit on ALL Taxes that can be collected 348,770, ,250, Step 5: To determine limit on property taxes, back out other taxes 36 Payment in Lieu of Taxes (State & Federal) (870,687) (900,000) 37 Automobile Tax (11,680,447) (11,097,356) 38 Tobacco Tax (22,011,899) (22,000,000) 39 Aircraft Tax (210,000) (202,000) 40 Motor Vehicle Rental Tax (6,189,722) (6,500,000) 41 MUSA/MESA (25,815,620) (26,698,096) 42 Gas Tax - (11,600,000) 43 Step 5 Total (66,778,375) (78,997,452) Limit on PROPERTY Taxes that can be collected 281,991, ,253, Add General Government use of tax capacity within the Tax Cap 3,283,909 5,273, Limit on PROPERTY Taxes that can be collected within tax cap 285,275, ,527, Step 6: Determine property taxes to be collected if different than Limit on Property Taxes that can be collected 52 Property taxes to be collected based on spending decisions minus other available revenue Property taxes TO BE COLLECTED 285,275, ,527, Amount below limit on property taxes that can be collected ("under the cap") - - There also are service areas with boards that set their maximum mill levies. The property taxes in these service areas are not subject to the Tax Limit Calculation ("outside the cap"). The total property taxes "outside the cap" is $18,107,842, making the total of all property taxes to be collected for General Government $301,634,

55 Inside Tax Cap Approved Direct Costs IGCs Revenues Fund Balance Function Approved Cost Approved Approved Changes Changes Changes Changes Areawide 166,184,738 (5,034,294) 161,150,444 (33,997,337) 11,625,130 (22,372,207) 138,778, ,837,594 (1,511,527) 135,326, ,483 (832,415) 89,068 3,363,101 34,153,459, Anchorage Fire Servi 67,916,286 (35,470) 67,880,816 9,868, ,495 10,747,758 78,628,574 2,850,239 (40,423) 2,809,816 (765,000) - (765,000) 76,583,758 32,005,510, Anchorage Roads/Dr 75,766,502 (1,910,975) 73,855, ,688 1,906,000 2,007,688 75,863,215 3,966, ,785 4,236, ,626,674 26,936,895, Anchorage Police Se 111,110,976 1,333, ,444,467 11,489,321 (3,977,680) 7,511, ,956,108 9,130,825 26,022 9,156,847 (1,916,847) - (1,916,847) 112,716,108 33,495,317, Anchorage Parks & R 17,914,836 (200,742) 17,714,094 3,978, ,141 4,457,912 22,172,006 2,935,417 (787) 2,934, ,237,376 29,486,221, Total Funds within T 438,893,338 (5,847,990) 433,045,348 (8,559,294) 10,912,086 2,352, ,398, ,720,831 (1,256,930) 154,463,901 (1,760,364) (832,415) (2,592,779) 283,527,018 MOA Tax Cap 283,527,018 (Over)/Under Tax Cap Outside Tax Cap - Internal Service and Non-Tax General Government and Property Tax by Fund - Inside/Outside Tax Cap Building Safety Servi 6,266,463 (67,239) 6,199,224 1,419, ,750 1,705,455 7,904,679 5,769,743 9,399 5,779,142 1,916, ,112 2,125, Public Finance Invest 1,891,030-1,891, ,324 94, ,340 2,137,370 2,429,203-2,429,203 (385,849) 94,016 (291,833) Convention Ctr Ops R 6,240,950-6,240, ,240,950 9,057,677 (94,350) 8,963,327 (2,816,727) 94,350 (2,722,377) Convention Ctr Ops R 7,236,977 (59,159) 7,177, ,177,818 7,252,437 (59,159) 7,193,278 (15,460) - (15,460) Heritage Land Bank ( 609, , ,967 90, ,740 1,026, , , ,011 90, , Revenue Bond Paym 297, , , , , Self-Insurance ( ,045,759-10,045,759 (8,706,004) (2,183,011) (10,889,015) (843,256) 255, ,398 1,084,357 (2,183,011) (1,098,654) Management Informa 30,666,134 2,003,627 32,669,761 (27,044,257) (1,844,424) (28,888,681) 3,781, ,621, ,203 3,781,080 - Total Funds Non-Tax 63,253,609 1,877,229 65,130,838 (33,851,265) (3,556,896) (37,408,161) 27,722,677 25,474,710 (144,110) 25,330,600 3,927,634 (1,535,557) 2,392,077 - Outside Tax Cap - Board Set Mill Rate, within Codified Maximum Mill Rate Chugiak Fire SA (354 1,006,307 (92,180) 914, ,052 69, ,520 1,277,647 57,602 (1,601) 56, ,221,646 1,221,646, Glen Alps SA ( ,650 (21,042) 288,608 25,000-25, ,608 12,125 (373) 11, , ,765, Girdwood Valley SA ( 837, , ,130 30, ,815 1,066,936 20, , ,046, Girdwood Valley SA ( 635, , ,288 15, ,514-29,000 29, , Girdwood Valley SA ( 237, ,216 92,309 6,010 98, ,535 12, , , Girdwood Valley SA ( 980,570 24,147 1,004,717 84,352 1,483 85,835 1,090,552 32, , ,057, Girdwood Valley SA T 2,689,907 24,147 2,714, ,077 38, ,257 3,128,311 80,618 1,101 81,719-29,000 29,000 3,017, ,286, Birch Tree/Elmore LR 267,070 (15,221) 251,849 25,000-25, ,849 6,099 (460) 5, , ,806, Section 6/Campbell A 165,009 (9,232) 155,777 (10,450) - (10,450) 145,327 4,130 (147) 3, , ,075, Valli Vue Estates LRS 110,000 (7,661) 102,339 11,600-11, ,939 5, , ,084 77,202, Skyranch Estates LR 31,699 (1,510) 30,189 3,200-3,200 33,389 2, , ,228 24,021, Upper Grover LRSA 14,265 (83) 14,182 1,400-1,400 15, (11) ,805 14,804, Ravenwood LRSA (7 18,634 (1,647) 16,987 1,600-1,600 18,587 1,584 (80) 1, ,083 11,388, Mt. Park Estates LRS 30,994 (2,373) 28,621 3,200-3,200 31,821 1,423 (39) 1, ,437 30,436, MT Park/Robin Hill R 143,939 (11,284) 132,655 14,300-14, ,955 2, , , ,609, CBERRRSA ( ,562,230 (5,874) 3,556, ,944 (28,310) 142,634 3,698, ,736 (5,144) 336, ,362, CBERRRSA ( ,723,580-3,723, ,723, ,723, CBERRRSA Total 7,285,810 (5,874) 7,279, ,944 (28,310) 142,634 7,422, ,736 (5,144) 336, ,085,978 3,522,534, Eaglewood Contrib R 107,339 (6,727) 100,612 1,900-1, , (15) , ,619, Gateway Contrib RSA 2,219 (216) 2, , (7) ,030 6,998, Lakehill LRSA ( ,400 (3,474) 44,926 4,600-4,600 49,526 3, , ,390 30,926, Totem LRSA ( ,637 (320) 24,317 2,100-2,100 26, , ,342 25,342, Paradise Valley Sout 15,104 (1,377) 13,727 1,300-1,300 15, ,650 14,650, SRW Homeowners L 53,650 (3,042) 50,608 5,000-5,000 55,608 1,299 (143) 1, ,452 36,301, Eagle River Street Lig 206,855 75, ,245 84,814 (21,273) 63, ,786 24,936 (234) 24, , , ,084 1,210,838, Talus West LRSA (74 139,615 (2,919) 136,696 11,200-11, ,896 11,675 (164) 11, , ,911, Upper O'Malley LRSA 624,731 (38,317) 586,414 65,000-65, ,414 11, , , ,591, Bear Valley LRSA (74 45,859 (2,315) 43,544 5,200-5,200 48,744 1,264 (297) ,777 31,851, Rabbit Crk View & Ht 99,934 (2,780) 97,154 9,400-9, ,554 2,846 (250) 2, ,958 41,583, Villages Scenic Parkw 21,437 (197) 21,240 1,900-1,900 23,140 1,095 (12) 1, ,057 22,056, Sequoia Estates LRS 18,916 (2,159) 16,757 2,100-2,100 18,857 1,687-1, ,170 11,446, Rockhill LRSA ( ,381 (2,627) 43,754 4,400-4,400 48,154 5, , ,174 28,115, South Goldenview RR 633,043 (27,464) 605,579 55,000-55, ,579 14,657 (490) 14, , ,117, Homestead LRSA (74 19,768 (18) 19,750 2,000-2,000 21, ,546 16,574, Turnagain Arm Police 50,461 (50,461) - 1,323 43,677 45,000 45, ,480 44,480-98,855, ER/Chugiak Parks & 189,573 (2,472) 187, , , ER/Chugiak Parks & 2,909,210 (502,221) 2,406, ,882 35, ,362 3,120, ,055 (1,797) 576, ,544, ER/Chugiak Parks & 1,004,127 (54,839) 949, , , ER/Chugiak Parks & 4,102,910 (559,532) 3,543, ,882 35, ,362 4,256, ,055 (1,797) 576, ,680,482 3,797,151, Total Funds Outside 18,334,543 (772,515) 17,562,028 1,851, ,223 1,988,314 19,550,342 1,177,512 (8,492) 1,169, , ,480 18,107,842 Total 520,481,490 (4,743,276) 515,738,214 (40,559,468) 7,492,413 (33,067,059) 482,671, ,373,053 (1,409,532) 180,963,521 2,167,270 (2,094,492) 72, ,634,860 34,153,459, Tax Cost - 04/10/ Assessed Valuation Mill Rate AVG Max Mill Rate

56 Property Tax Calculation by Fund Assessed Values at 04/10/ Tax Cost Mill Rate Fund Description Areawide General Fund 34,153,459,649 3,363, Chugiak Fire Service Area 1,221,646,016 1,221, Glen Alps Service Area 109,765, , Girdwood Valley Service Area 559,286,697 3,017, Birchtree/Elmore LRSA 180,806, , Section 6/Campbell Airstrip LRSA 113,075, , Valli Vue Estates LRSA 77,202, , Skyranch Estates LRSA 24,021,651 31, Upper Grover LRSA 14,804,987 14, Raven Woods/Bubbling Brook LRSA 11,388,465 17, Mt. Park Estates LRSA 30,436,675 30, Mt. Park/Robin Hill RRSA 110,609, , Chugiak, Birchwood, ER Rural Road SA 3,522,534,302 7,085, Eaglewood Contributing RSA 267,619, , Gateway Contributing RSA 6,998,404 2, Lakehill LRSA 30,926,990 46, Totem LRSA 25,342,335 25, Paradise Valley South LRSA 14,650,328 14, SRW Homeowners LRSA 36,301,011 54, Eagle River Streetlight SA 1,210,838, , Anchorage Fire SA 32,005,510,767 76,583, Anchorage Roads and Drainage SA 26,936,895,606 71,626, Talus West LRSA 104,911, , Upper O'Malley LRSA 319,591, , Bear Valley LRSA 31,851,110 47, Rabbit Creek View/Hts LRSA 41,583, , Villages Scenic Parkway LRSA 22,056,902 22, Sequoia Estates LRSA 11,446,363 17, Rockhill LRSA 28,115,985 42, South Goldenview Area RRSA 359,117, , Homestead LRSA 16,574,094 21, Anchorage Metropolitan Police SA 33,495,317, ,716, Turnagain Arm Police SA 98,855, Anchorage Parks & Recreation SA 29,486,221,810 19,237, Eagle River-Chugiak Parks & Rec 3,797,151,989 3,680, Total General Government (GG) Tax Cost 301,634,860 GG Average Tax Rate 34,153,459, ,634, Anchorage School District (ASD) Tax Rate 34,153,459, ,093, , 2 Total Average Tax Rate GG Voter Approved Debt Average Tax Rate (Debt Svc in Cap) 34,153,459,649 56,988, GG State Revenue Sharing Average Tax Rate (credit) 34,153,459,649 7,783, Average and ASD Tax Rates are based on Areawide General Fund (101000) Assessed Value 2 ASD Tax Cost is based on AO

57 Property Tax Calculation by Fund and Type Assessed Values at 04/10/ Tax Cost Real Property New Construction Personal Property Total Fund Real Property (Acct ) Personal Property (Acct ) Fund Total ,111,429, ,030,642 2,825,000,000 34,153,459, ,084, ,179 3,363, ,181,214,913 10,588,234 29,842,870 1,221,646, ,191,803 29,843 1,221, ,318,107 76, , ,765, ,833 1, , ,100,949 6,427,808 23,757, ,286, ,889, ,184 3,017, ,023, ,684 26, ,806, , , ,752, ,249 21, ,075, , , ,073, ,735 15,511 77,202, , , ,003,911-17,740 24,021, , , ,678,188 1,125,779 1,021 14,804, , , ,386,431-2,034 11,388, , , ,406,473 22,055 8,148 30,436, , , ,739, , , ,609, , , ,419,585,409 29,827,943 73,120,950 3,522,534, ,938, ,091 7,085, ,605, ,953 6,713, ,619, ,144 2, , ,998, ,998, ,030-2, ,292, ,686 30,926, , , ,815, , ,156 25,342, , , ,649, ,650, ,650-14, ,274,226 25, ,301, , , ,194,228,360 4,884,473 11,725,576 1,210,838, ,911 1, , ,068,408, ,639,331 2,744,462,683 32,005,510, ,016,724 6,567,034 76,583, ,086,570, ,743,189 2,686,582,189 26,936,895, ,482,905 7,143,769 71,626, ,806,766 2,062,955 42, ,911, , , ,033,822 1,373, , ,591, , , ,668, ,119 13,542 31,851, , , ,958,562 1,561,334 63,402 41,583, , , ,452, ,851 15,649 22,056, , , ,445,334-1,029 11,446, , , ,110,683-5,301 28,115, , , ,333,592 2,448, , ,117, , , ,549,270 24,824-16,574, ,546-21, ,510,933, ,492,385 2,774,891,486 33,495,317, ,378,237 9,337, ,716, ,394,066 1,110,449 26,350,574 98,855, ,615,777, ,986,549 2,694,457,815 29,486,221, ,479,460 1,757,916 19,237, ,687,189,134 30,128,896 79,833,958 3,797,151, ,603,101 77,381 3,680,482 GG 276,160,157 25,474, ,634,860 ASD 226,655,200 20,438, ,093,515 Total Tax Cost 502,815,357 45,913, ,728,375 57

58 Mill Levy by Tax District - : AO -29 (GG) and AO -30 (ASD) , 121, , 149 Levy Eagle Various w/o River Various Rural ASD, Street Limited Parks Girdwood Road ERSL, Lights Road Levy School Tax Area & Roads & Valley Service & Service Service w/o District Total Tax District wide Fire Police Rec Drainage Levy Areas LRSAs Areas Areas ASD (ASD) Levy District City/Anchorage Hillside Spenard Girdwood Valley Glen Alps SA w/o Fire Spenard w/o Building Safety Stuckagain Heights w/o Parks & Rec Eagle River Municipal Landfill w/o ERPRSA Canyon Road (Glen Alps SA) Muni/Outside Bowl w/o APD (w Turnagain Arm Po Muni/Outside Bowl with Police Upper OMalley LRSA Talus West LRSA Rabbit Ck View/Rabbit Ck Hts LRSA w/ APRSA Chugiak Fire Service Area Rabbit Ck View/Rabbit Ck Hts LRSA w/o APRSA Birch Tree/Elmore LRSA Eagle River Valley RRSA w/no Fire South Goldenview Area RRSA Section 6/Campbell Airstrip LRSA Skyranch Estates LRSA Valli-Vue Estates LRSA Mountain Park Estates LRSA SRW Homeowners LRSA Mountain Park/Robin Hill LRSA Raven Woods/Bubbling Brook LRSA Upper Grover LRSA View Point Bear Valley LRSA Villages Scenic Parkway LRSA Sequoia Estates LRSA Eaglewood Contributing RSA Gateway Contributing RSA Paradise Valley South LRSA ER Street Lights SA w/ Anchorage Fire ER Street Lights SA w/ Chugiak Fire Rockhill LRSA Totem LRSA Lakehill LRSA South Goldenview RRSA w/o Fire Bear Valley LRSA w/o Fire Homestead LRSA Eagle River Valley RRSA w/ ERSL w/o Fire Note: District 6 was subsumed to District 18; Districts 14 & 18 were subsumed to District 3. District 7 was subsumed to District 2. District 11 is the Anchorage Landfill. District 36 is new from April 6, 2010, Mt. Park/Robin Hill LRSA voted to become a RRSA (District 37). District 57 was created in 2014 for new Homestead LRSA. District 58 was created in 2016 for Eagle River Valley with Eagle River Street Light Service but without Fire Service. 58

59 Property Tax per $100,000 Assessed Valuation Tax District School District (ASD) Areawide 2 Fire Police Parks & Rec Roads GG Subtotal ASD & GG Total 1, 3, , , 19-21, 28, 32-37, 40, 41, 44, 45, 48, 52-54, , , ,345 9, 11, 23, ,309 10, , , , ,070 22, ,468 30, , , , , , ,250 1 Tax rates for Old City Road Service, Limited Road Service Areas and Street Lighting Service Areas, where applicable, are not included. Other Road Service Areas are included. 2 Some services provided by the Municipality must be offered on an "areawide" basis under State law or as provided for in the Municipal Charter. These include services such as health and environmental protection, social services, animal control, library, museum, mass transit, emergency medical services, planning and zoning, property assessment, and tax collection. 59

60 Tax Rate Trends Tax District School District , 19-21, 28, 32-37, 40-41, 44, 45, 48, , , 11, 23, , (0.29) (0.43) (0.48) (0.14) , , Tax rates for Old City Road Service, Limited Road Service Areas and Street Lighting Service Areas, where applicable, are not included. Other Road Service areas are included. 2 These tax rates do not include the tax relief. 60

61 Municipality of Anchorage Historical and Tax Data Year Approved % from Prior Year Debt Service per Tax Cap Worksheet Maximum Property Tax Allowed Subject to Charter Limit GG Property Tax Levied % from Prior Year SAs with Maximum Mill Rate Prop Tax % of Total Tax on New Constructio n Population 5-year average per Tax Cap Worksheet CPI per Tax Cap Worksheet (5 year average starting in 2009) Fund Balance Applied (All GG funds) State Funded Assistance Actuals thru 2017 ( ) New Construction Assessed Valuation Areawide Assessed Valuation % from Prior Year ASD Property Tax Levied GG ASD TOTAL Tax ,640, ,027,290 21,290, ,254, ,761,070 55% 2,579, % 2.10% 7,479,745 22,083, ,524,210 11,535,851,890 83,576,641 59% 41% 204,337, $ ,496, ,727, % 23,509, ,007, ,636, % 56% 1,801, % 2.90% 8,900,240 20,421, ,022,154 12,056,420, % 87,743,950 59% 41% 216,380, $ ,908, ,101, % 24,315, ,607, ,381, % 57% 2,716, % 2.70% 7,084,920 19,317, ,555,312 12,530,839, % 100,927,392 57% 43% 237,309, $ ,581, ,084, % 24,422, ,654, ,698, % 56% 3,202, % 1.50% 12,442,773 17,560, ,326,082 13,619,403, % 110,584,217 56% 44% 252,283, (0.42) (0.48) $ (48) ,014, ,783, % 24,352, ,920, ,436, % 56% 3,765, % 1.50% 18,317,420 11,435, ,083,879 14,505,001, % 117,633,373 55% 45% 263,069, (0.38) (0.37) $ (37) ,001, ,231, % 26,823, ,430, ,692, % 54% 2,902, % 1.00% 20,183,230 10,043, ,383,319 15,116,000, % 122,116,453 53% 47% 261,809, (0.82) 9.24 (0.79) $ (79) ,381, ,718, % 33,892, ,820, ,272, % (1) 55% 3,056, % 1.68% 14,301,356 10,489, ,082,024 15,977,582, % 131,060,303 53% 47% 279,332, $ ,481, ,449, % 35,286, ,077,454 (2) 160,705, % (3) 59% 4,023, % 2.80% 1,750,070 10,403, ,497,274 17,821,600, % 139,237,827 54% 46% 299,943, (0.65) 9.02 (0.26) $ (26) ,497, ,228, % 37,422, ,334, ,334, % 59% 4,224, % 1.90% 3,473,035 5,215, ,988,661 19,540,958, % 143,969,120 54% 46% 315,303, (0.69) 8.77 (0.25) $ (25) ,525, ,317, % 39,770, ,697, ,974, % 8,722,060 59% 4,478, % 2.70% 3,711, ,078,481 21,281,342, % 154,493,490 54% 46% 337,190, (0.30) 8.58 (0.19) $ (19) ,807, ,772, % 41,427, ,815, ,210, % 11,605,340 56% 4,583, % 2.60% 377, ,154,713 22,404,488, % 170,080,162 52% 48% 357,895, (0.20) $ (20) ,045, ,207, % 47,994, ,016, ,843, % (4a) 12,822,020 (4b) 55% 4,866, % 3.10% (1,348,850) (5) 5,022,750 (4c) 580,685,402 25,850,938, % 184,379,645 52% 48% 387,045, (1.00) 7.84 (0.54) $ (54) ,454,860 (10) 399,396, % (6) 44,171, ,736, ,797, % (7a) 14,808,320 (7b) 45% 4,716, % 3.20% 2,799,130 (5) 37,128,443 (8) 601,617,500 29,305,847, % 198,981,074 48% 52% 380,587, (1.98) 6.20 (1.64) $ (164) ,815, ,377, % 45,962, ,344, ,736, % (9a) 14,971,641 (9b) 50% 3,961, % 2.20% 666,907 15,636,117 (9c) 531,030,464 30,581,652, % 212,165,785 51% 49% 429,873, $ ,892,617 (10) 422,421, % 47,823, ,347, ,643, % 15,704,837 55% 3,510, % 3.10% (10,008,582) 18,000, ,064,618 31,385,624, % 225,459,645 51% 49% 457,807, $ ,310, ,425, % 35,582, ,481, ,394, % 15,900,271 56% 2,326, % 2.90% 2,561,206 15,209, ,511,584 31,455,772, % 233,853,777 50% 50% 471,148, $ ,741, ,211, % 49,147, ,648, ,307, % 15,528,727 54% 1,657, % 2.60% 8,975,843 19,984, ,865,767 31,429,789, % 236,173,709 50% 50% 477,009, $ ,273, ,583, % 55,513, ,003, ,224, % 16,422,114 53% 1,671, % 2.60% 11,910,767 21,154, ,235,942 31,529,319, % 238,775,383 50% 50% 480,422, $ ,748, ,350, % 50,264, ,218, ,750, % (11) 15,467,783 53% 2,146, % 2.60% 12,374,182 14,697, ,178,757 32,187,332, % 236,691,495 52% 48% 489,910, (0.01) $ ,316, ,664, % 53,015, ,619, ,317, % 16,302,058 54% 2,250, % 2.30% 15,691,245 14,831, ,929,745 33,498,866, % 236,498,047 52% 48% 492,117, (0.53) 7.63 (0.24) $ (24) ,016, ,565, % 54,681, ,841, ,693, % 17,528,223 55% 2,478, % 2.40% 8,290,906 13,924, ,808,717 35,036,406, % 239,493,695 53% 47% 506,715, (0.22) $ ,866, ,755, % 55,015, ,581, ,494, % (11) 18,086,886 58% 3,161, % 2.10% 4,348,042 9,280, ,294,456 36,063,931, % 242,707,116 54% 46% 527,288, $ ,981, ,923, % 55,685, ,906, ,275, % (11) 18,630,636 60% 4,964, % 1.60% 30,957 7,783, ,530,322 35,716,140, % 247,307,425 55% 45% 551,213, $ ,481, ,738, % 56,988, ,634, ,527, % (11) 18,107,842 58% 2,082, % 1.20% 72,774 7,783, ,030,642 34,153,459, % 247,093,515 55% 45% 548,728, $ 32 % of Total TOT Avg Mills GG Avg Mills GG $100K Home Year 09- '18 Avg 457,574, ,201, % 50,320, ,280, ,013, % 16,454,945 54% 2,910, % 2.40% 4,809,448 16,284, ,924,876 32,695,345, % 232,933,389 52% 48% 484,401, $ 8 09-'18 Avg 95- '18 Avg 364,178, ,877, % 41,014, ,958, ,879, % 15,373,917 55% 3,213, % 2.30% 6,432,786 13,641, ,561,668 24,774,357, % 180,875,135 53% 47% 384,363, (0.07) 8.56 (0.07) $ (7) 95- '18 Avg (1) Per AO (S), the $148,272,260 was amended to $150,473,179. This was to reflect the annualized (6) Includes $385,577,670 continuation level plus two required technical adjustments: Motor Vehicle Rental Tax adjustment. The 150,473,179 is the amount approved by the Assembly for the (1) Convention Center Reserves for $6,925,800 preceding year to be used in the determination of the 2002 tax limitation. (2) Fuel Reclassifications for $951,390 (2) Property Tax Allowed $160,705,454 less judgments vetoed $628,000 is equal to $160,077,454. (7) 2007 Property Tax Levied (within Charter Limit) $ 203,926, Less: Areawide Property Tax Credit 37,128,443 (8) (3) Per AO (S), this is the Property Tax amount approved for 2002 (the amount approved by the 2007 Net Property Tax Collected (within Charter Limit) $ 166,797,617 a Assembly for the preceding year to be used in the determination of the 2003 tax limitation) Property Tax Levied (within Maximum Tax Rates 14,808,320 b This was not revised to reflect the veto of $628, Total Property Tax Collected after Property Tax C $ 181,605,937 (4) 2006 Property Tax Levied (within Charter Limit) $ 194,866,720 (8) STATE OPERATIONAL ASSISTANCE 2006 Less: Property Tax Credit 5,022,750 c MOA FY Revenue Share PERS TOTAL 2006 Net Property Tax Collected (within Charter Limit) $ 189,843,970 a ,353,980 5,681,060 22,035, Property Tax Levied (within Maximum Tax Rates) 12,822,020 b ,536,127 1,557,276 15,093, Total Property Tax Collected with Property Tax Credit 202,665,990 TOTAL 29,890,107 7,238,336 37,128,443 (5) Includes 2006 Fund Balance Policy Compliance adjustment of <$2,125,850>. (9) 2008 Property Tax Levied (within Charter Limit) $ 218,372,412 Includes 2007 Fund Balance Policy Compliance adjustment of $1,461, Less: Areawide Property Tax Credit 15,636,117 c Includes 2008 Fund Balance Policy Compliance adjustment of $XXX 2008 Net Property Tax Collected (within Charter Limit) $ 202,736,295 a Includes 2009 Fund Balance Policy Compliance (bond + emg) adjustment of <$11,163,281> 2008 Property Tax Levied (within Maximum Tax Rates 14,971,641 b Includes 2010 Fund Balance Policy Compliance (bond + emg) adjustment of $176, Total Property Tax Collected after Property Tax C $ 217,707,936 Includes 2010 Fund Balance Policy Compliance (bond + emg) adjustment of $176,294 (10) 2007 "Approved" budget is 2009 "Approved" budget is $XXX as part of the Biennial. $432,892,617 is the 2009 Updated (Nov 2008) (11) Increase in property tax subject to charter limit includes the use of capacity unusable to ASD. 61

62 Sand Lake Road Drive Boniface Parkway Muldoon Road Municipality of Anchorage Tax District Map Anchorage Bowl The Municipality of Anchorage (MOA) does not warrant the accuracy of maps or data provided, nor their suitability for any particular application Glenn Highway 016 East 5th Avenue L Street Ingra Street 001 West Northern Lights Boulevard East Northern Lights Boulevard Postm ark Drive East Tudor Road 008 Raspberry Road West Dimond Boulevard Minnesota 003 Seward Highway Elmore Road Abbott Road O'Malley Road Ra 028 bbit Creek Road Tax Districts 000, Muni/Outside Bowl w/ ERPRSA/Police (Elm. AFB) 001, City/Anchorage 002, Hillside 003, Spenard 004, Girdwood Valley SA 005, Glen Alps SA w/o Fire 008, Spenard w/o Building Safety 009, Stuckagain Heights w/o Parks & Rec 012, Canyon Road (Glen Alps SA) 015, Muni/Outside Bowl w/o Police 016, Muni/Outside Bowl with Police 019, Upper OMalley LRSA 020, Talus West LRSA 021, Rabbit Ck View/Rabbit Ck Hts LRSA w/ APRSA 023, Rabbit Ck View/Rabbit Ck Hts LRSA w/o APRSA 028, Birch Tree/Elmore LRSA 031, South Goldenview Area LRSA 032, Section 6/Campbell Airstrip LRSA 033, Skyranch Estates LRSA 034, Valli-Vue Estates LRSA 035, Mountain Park Estates LRSA 036, SRW Homeowners LRSA 037, Mountain Park/Robin Hill LRSA 040, Raven Woods/Bubbling Brook LRSA 041, Upper Grover LRSA 042, View Point 043, Bear Valley LRSA 044, Villages Scenic Parkway LRSA 045, Sequoia Estates LRSA 048, Paradise Valley Sourth LRSA 052, Rockhill LRSA 053, Totem LRSA 054, Lakehill LRSA 055, South Goldenview LRSA w/o Fire 056, Bear Valley LRSA w/o Fire 057, Homestead LRSA Seward Highway 015 Prepared by: Geographic Data and Information Center May 2017 *Map not guaranteed to be to scale 62

63 Municipality of Anchorage Tax District Map Chugiak - Eagle River 022 Glenn Highway The Municipality of Anchorage (MOA) does not warrant the accuracy of maps or data provided, nor their suitability for any particular application Glenn Highway Fort Richardson Elmendorf Air Force Base Tax Districts 010, Eagle River 011, Municipal Landfill 022, Chugiak Fire Service Area 030, Eagle River Valley Rural Road SA 046, Eaglewood Contributing Road SA 047, Gateway Contributing Road SA 050, Eagle River Street Lights SA w/ Anch Fire 051, Eagle River Street Lights SA w/ Chugiak Fire 058, Eagle River Street Lights SA without Fire 047 Prepared by: Geographic Data and Information Center May 2017 *Map not guaranteed to be to scale 63

64 Municipality of Anchorage Tax District Map Girdwood The Municipality of Anchorage (MOA) does not warrant the accuracy of maps or data provided, nor their suitability for any particular application. Chugach National Forest 15 Muni/Outside Bowl w/limited Police 4 Girdwood Valley SA 4 Girdwood Valley SA Seward Highway Chugach National Forest Prepared by: Geographic Data and Information Center August *Not to scale 64

65 Chugiak Fire Service Area (Fund ) The Municipality's Charter requires that our local government operate under a service area concept, which means that residents of particular areas vote to levy taxes for service(s) from the Municipality. Chugiak Fire Service Area was established for fire protection within the service area. The maximum mill rate for the service area shall not exceed 1.00 mill in any calendar year (AMC ). The service area is included in Municipal Tax Districts 22 and 51. The net cost total on the Fund Summary presented on the following page represents the tax cost for the Chugiak Fire Service Area, based on the budget. It includes $56,001 of revenues associated with the fund that are not considered program revenues, such as P&I on Delinquent Taxes, Auto Tax, Electric Co-Op Allocation and Cash Pools Short-term Interest. The mill rate is calculated based on the taxes to be collected, divided by the assessed valuation of the service area, then multiplied by 1,000. Taxes to be Collected in SA x 1,000 = Mill Rate Service Area Assessed Value The mill rate, based on the budget and the service area assessed value at 04/10/, is calculated as follows: $ 1,221,646 x 1,000 = 1.00 $ 1,221,646,016 65

66 Fund Summary Chugiak Fire Service Area (Fund Center # , (9253)) 2016 Actuals 2017 % Chg Direct Cost Chugiak Fire and Rescue (354000) - Department: Fire 947,264 1,006, , % Direct Cost Total 947,264 1,006, , % Intragovernmental Charges Charges from/to Other Departments 265, , , % Function Cost Total 1,212,764 1,303,133 1,277, % Program Generated Revenue (319,404) (51,854) (56,001) 8.00% Net Cost Total 893,360 1,251,279 1,221, % Direct Cost by Category Salaries and Benefits Supplies 30, Travel Contractual/OtherServices 917,155 1,006, , % Debt Service Equipment, Furnishings Direct Cost Total 947,264 1,006, , % Position Summary as ed Full-Time Part-Time Position Total

67 Chugiak Fire and Rescue Department: Fire Division: Emergency Operations (Dept ID # ) 2016 Actuals 2017 % Chg Direct Cost Supplies 30, Travel Contractual/Other Services 917,155 1,006, , % Manageable Direct Cost Total 947,264 1,006, , % Debt Service Direct Cost Total 947,264 1,006, , % Intragovernmental Charges Charges from/to Other Departments 265, , , % Program Generated Revenue Prior Yr Exp Recov (258,300) Program Generated Revenue Total (258,300) Net Cost Manageable Direct Cost 947,264 1,006, , % Debt Service Charges from/to Other Departments 265, , , % Program Generated Revenue Total (258,300) Net Cost Total 954,463 1,303,133 1,277, % 67

68 Girdwood Valley Service Area (Fund ) The Municipality's Charter requires that our local government operate under a service area concept, which means that residents of particular areas vote to levy taxes for service(s) from the Municipality. Girdwood Valley Service Area was established for street construction and maintenance, solid waste collection, fire protection, parks and recreation, operation and maintenance of a municipal cemetery, and police protection services, all at the sole expense of the Girwood Valley Service Area. The maximum attainable mill rate for the service area shall not exceed 6.00 mills in any calendar year (AMC ). The service area is included in Municipal Tax District 4. The net cost total on the fund summary presented on the following page represents the tax cost for the Girdwood Valley Service Area, based on the budget. It includes $65,718 of revenues associated with the fund that are not considered program revenues, such as P&I on Delinquent Taxes, Auto Tax, Electric Co-Op Allocation and Cash Pools Short-term Interest. The mill rate is calculated based on the taxes to be collected, divided by the assessed valuation of the service area, then multiplied by 1,000. Taxes to be Collected in SA x 1,000 = Mill Rate Service Area Assessed Value The mill rate, based on the budget and the service area assessed value at 04/10/, is calculated as follows: $ 3,017,593 x 1,000 = 5.40 $ 559,286,697 68

69 Fund Summary Girdwood Valley Service Area (Fund Center # , , (5480), , (9255)) 2016 Actuals 2017 % Chg Direct Cost Fire and Rescue (355000) - Department: Fire 1,147, , , % Police (450000) - Department: Police 156, , , % Parks & Recreation ( (5480)) - Department: Parks & Rec 247, , , % Street Maintenance (746000) - Department: Maintenance & Ope 890, ,754 1,004, % Direct Cost Total 2,441,936 2,668,171 2,714, % Intragovernmental Charges Charges from/to Other Departments 322, , , % Function Cost Total 2,764,131 3,025,152 3,128, % Program Generated Revenue (93,445) (80,338) (81,718) 1.72% Girdwood Valley Service Area Fund Balance - (150,000) (29,000) % Net Cost Total 2,670,686 2,794,814 3,017, % Direct Cost by Category Salaries and Benefits 183, , , % Supplies 73, , , % Travel Contractual/OtherServices 2,177,812 2,286,572 2,341, % Debt Service/Depreciation 7,413 12,345 1, % Equipment, Furnishings Direct Cost Total 2,441,936 2,668,171 2,714, % Position Summary as ed Full-Time Part-Time Position Total

70 Girdwood Valley Fire and Rescue Department: Fire Division: Emergency Operations (Fund Center # ) 2016 Actuals 2017 % Chg Direct Cost Supplies 8,482 30,000 30,000 - Travel Contractual/Other Services 1,131, , , % Manageable Direct Cost Total 1,139, , , % Debt Service 7,413 12,345 1, % Direct Cost Total 1,147, , , % Intragovernmental Charges Charges from/to Other Departments 187, , , % Program Generated Revenue Prior Yr Expense Recovery Program Generated Revenue Total Net Cost Manageable Direct Cost 1,139, , , % Debt Service 7,413 12,345 1, % Charges from/to Other Departments 187, , , % Program Generated Revenue Total Net Cost Total 1,335,196 1,038,562 1,066, % 70

71 Girdwood Valley Police Services Department: Police Division: Operations (Fund Center # ) 2016 Actuals 2017 % Chg Direct Cost Travel Contractual/Other Services 156, , , % Manageable Direct Cost Total 156, , , % Debt Service Direct Cost Total 156, , , % Intragovernmental Charges Charges from/to Other Departments % Net Cost Manageable Direct Cost 156, , , % Debt Service Charges from/to Other Departments % Net Cost Total 156, , , % 71

72 Girdwood Valley Parks & Recreation Department: Parks & Recreation Division: Girdwood Parks & Recreation (Fund Center # (5480)) 2016 Actuals 2017 % Chg Direct Cost Salaries and Benefits 3,594 7,100 7, % Supplies 17,873 36,322 37, % Travel Contractual/Other Services 225, , , % Equipment, Furnishings Manageable Direct Cost Total 247, , , % Debt Service Direct Cost Total 247, , , % Intragovernmental Charges Charges from/to Other Departments 71,287 82,792 98, % Program Generated Revenue Prgrm,Lessons,&Camps (6,877) (3,500) (3,500) Rec Center Rentals & Activities (264) Camping Fees (3,449) (3,500) (3,500) - Program Generated Revenue Total (10,590) (7,000) (7,000) - Net Cost Manageable Direct Cost 247, , , % Debt Service Charges from/to Other Departments 71,287 82,792 98, % Program Generated Revenue Total (10,590) (7,000) (7,000) - Net Cost Total 307, , , % 72

73 Girdwood Valley Street Maintenance Department: Maintenance & Operations Division: Street Maintenance (Fund Center # ) 2016 Actuals 2017 % Chg Direct Cost Salaries and Benefits 179, , , % Supplies 47,335 70,263 70,263 - Travel Contractual/Other Services 664, , , % Manageable Direct Cost Total 890, ,754 1,004, % Debt Service Direct Cost Total 890, ,754 1,004, % Intragovernmental Charges Charges from/to Other Departments 62,964 72,670 85, % Program Generated Revenue Sport and Park Activities Prior Yr Expense Recovery Lease & Rental Revenue (8,217) (9,000) (9,000) - Program Generated Revenue Total (8,217) (9,000) (9,000) - Net Cost Manageable Direct Cost 890, ,754 1,004, % Debt Service Charges from/to Other Departments 62,964 72,670 85, % Program Generated Revenue Total (8,217) (9,000) (9,000) - Net Cost Total 945,651 1,039,424 1,081, % 73

74 Chugiak, Birchwood, Eagle River Rural Road Service Area (Fund ) The Municipality's Charter requires that local government operate under a service area concept, which means that residents of particular areas vote to levy taxes for service(s) from the Municipality. Chugiak, Birchwood, Eagle River Rural Road Service Area (CBERRRSA) was established for capital improvements for roads and drainage and the maintenance thereof within and over road rights-ofway in the service area including street light capital improvements and street light operation and maintenance at special sites outside the Eagle River Street Light Service Area which enhance public safety, but excluding capital improvements for and maintenance and operation of: 1) traffic engineering; 2) park and recreational services; 3) water, sewer, telephone, electric, gas and other utility improvements and services; 4) off-road mass transit facilities and signs; and 5) fire hydrants and parking meters within the service area. The service area also shall be authorized to operate and maintain street lights at special sites outside of the Eagle River Street Light Service Area for purposes of enhancing public safety. The maximum attainable mill rate for services provided in the service area shall not exceed 2.10 mills in any calendar year. No more than 1.1 mills shall be for road and drainage maintenance and no more than 1.0 mill shall be for capital improvements (AMC ). The service area is included in Municipal Tax Districts 10, 22, 30, 50, 51, and 58. The net cost total on the fund summary presented on the following page represents the tax cost for the CBERRRSA, based on the budget. It includes $309,992 of revenues associated with the fund that are not considered program revenues, such as P&I on Delinquent Taxes and Cash Pools Short-term Interest. The mill rate is calculated based on the taxes to be collected, divided by the assessed valuation of the service area, then multiplied by 1,000. Taxes to be Collected in SA x 1,000 = Mill Rate Service Area Assessed Value The mill rate, based on the budget and the service area assessed value at 04/10/, is calculated as follows: $ 7,085,978 x 1,000 = 2.01 $ 3,522,534,302 74

75 Fund Summary Chugiak, Birchwood, Eagle River Rural Road Service Area (Fund Center # , , (9287)) 2016 Actuals 2017 % Chg Direct Cost Operations of CBERRRSA (744900) - Department: Public Work 3,612,221 3,546,635 3,556, % ER Contribution to CIP (747300) - Department: Public Works Ad 3,562,573 3,723,580 3,723,580 - Direct Cost Total 7,174,794 7,270,215 7,279, % Intragovernmental Charges Charges from/to Other Departments 96, , , % Function Cost Total 7,271,373 7,410,364 7,422, % Program Generated Revenue (371,784) (341,551) (336,592) -1.45% Net Cost Total 6,899,589 7,068,813 7,085, % Direct Cost by Category Salaries and Benefits 601, , , % Supplies 247, , ,287 - Travel Contractual/Other Services 6,326,319 6,570,490 6,559, % Debt Service Equipment, Furnishings 177 6,000 6,000 - Direct Cost Total 7,174,794 7,270,215 7,279, % Position Summary as ed Full-Time Part-Time Position Total

76 Operations of Chugiak, Birchwood, Eagle River RRSA Department: Public Works Administration Division: Other Service Areas (Fund Center # ) 2016 Actuals 2017 % Chg Direct Cost Salaries and Benefits 601, , , % Supplies 247, , ,287 - Travel Contractual/Other Services 2,763,746 2,846,910 2,835, % Equipment, Furnishings 177 6,000 6,000 - Manageable Direct Cost Total 3,612,221 3,546,635 3,556, % Debt Service Direct Cost Total 3,612,221 3,546,635 3,556, % Intragovernmental Charges Charges from/to Other Departments 96, , , % Program Generated Revenue Reimbursed Cost-NonGrant Funded (23,957) (25,000) (25,000) Miscellaneous Revenues - (1,600) (1,600) Prior Year Expense Recovery (2,200) Copier Fees Program Generated Revenue Total (26,157) (26,600) (26,600) - Net Cost Manageable Direct Cost 3,612,221 3,546,635 3,556, % Debt Service Charges from/to Other Departments 96, , , % Program Generated Revenue Total (26,157) (26,600) (26,600) - Net Cost Total 3,682,644 3,660,184 3,672, % 76

77 Eagle River Contribution to CIP Department: Public Works Administration Division: Other Service Areas (Fund Center # ) 2016 Actuals 2017 % Chg Direct Cost Travel Contractual/Other Services 3,562,573 3,723,580 3,723,580 - Manageable Direct Cost Total 3,562,573 3,723,580 3,723,580 - Debt Service Direct Cost Total 3,562,573 3,723,580 3,723,580 - Net Cost Manageable Direct Cost 3,562,573 3,723,580 3,723,580 - Debt Service Net Cost Total 3,562,573 3,723,580 3,723,580-77

78 Eagle River-Chugiak Park and Recreational Service Area (Fund ) The Municipality's Charter requires that local government operate under a service area concept, which means that residents of particular areas vote to levy taxes for service(s) from the Municipality. Eagle River-Chugiak Park and Recreational Service Area (ERCPRSA) was established for parks and recreational services within the service area. The maximum attainable mill rate for the service area shall not exceed 1.00 mill in any calendar year. No more than.70 mill shall be for parks and recreation services and no more than.30 mill shall be for capital improvements (AMC ). The service area is included Municipal Tax Districts 10, 22, 30, 46, 47, 50, 51, and 58. The net cost total on the fund summary presented on the following page offset by represents the tax cost for the ERCPRSA, based on the budget. It includes $93,156 of revenues associated with the fund that are not considered program revenues, such as P&I on Delinquent Taxes, Auto Tax, Contributions from Other Funds and Cash Pools Short-term Interest. The mill rate is calculated based on the taxes to be collected, divided by the assessed valuation of the service area, then multiplied by 1,000. Taxes to be Collected in SA x 1,000 = Mill Rate Service Area Assessed Value The mill rate, based on the budget and the service area assessed value at 04/10/, is calculated as follows: $ 3,680,482 x 1,000 = 0.97 $ 3,797,151,989 The mill rate is within codified limits with 0.67 mill for parks and recreation services, 0.25 mill for capital improvements, and 0.05 mill for debt service for bonds that voters approved to be outside the codified limits. 78

79 Fund 162 Summary Eagle River-Chugiak Park and Recreational Service Area (Fund Center # (5115), (5119), (5470), (5471), (5473), (5474), (9260)) 2016 Actuals 2017 % Chg Direct Cost Fire Lake Rec Ctr ( (5115)) - Department: Parks & Rec - 50,000 50,000 - ER Park Facilities ( (5119)) - Department: Parks & Rec 21,944 41,044 41, % ER Chugiak Parks ( (5470)) - Department: Parks & Rec 2,314,683 1,967,533 1,639, % ER Parks Debt ( (5471)) - Department: Parks & Rec 247, , , % Chugiak Pool ( (5473)) - Department: Parks & Rec 561, , , % Contrib for Cap Improvmnt ( (5474)) - Department: Parks 1,200,750 1,004, , % Direct Cost Total 4,346,168 4,062,372 3,543, % Intragovernmental Charges Charges from/to Other Departments 320, , , % Function Cost Total 4,666,543 4,619,627 4,256, % Program Generated Revenue (735,488) (566,958) (576,258) 1.64% Net Cost Total 3,931,055 4,052,669 3,680, % Direct Cost by Category Salaries and Benefits 1,517,839 1,888,779 1,971, % Supplies 226, , , % Travel Contractual/Other Services 2,343,338 1,522,306 1,066, % Debt Service/Depreciation 247, , , % Equipment, Furnishings 11,220 9,840 9,840 - Direct Cost Total 4,346,168 4,062,372 3,543, % Position Summary as ed Full-Time Part-Time Position Total Position Summaries for 2016, 2017, and include 1 FT Director position that is split between Anchorage and Eagle River Parks & Rec. Position Summary for 2017 increased by 3 FT positions one of which is split between Anchorage and Eagle River Parks & Rec 79

80 Fire Lake Recreation Center Department: Parks & Recreation Division: Eagle River/Chugiak Parks & Recreation (Fund Center # (5115)) 2016 Actuals 2017 % Chg Direct Cost Travel Contractual/Other Services - 50,000 50,000 - Manageable Direct Cost Total - 50,000 50,000 - Debt Service Direct Cost Total - 50,000 50,000 - Intragovernmental Charges Charges from/to Other Departments 10,221 30,017 22, % Net Cost Manageable Direct Cost - 50,000 50,000 - Debt Service Charges from/to Other Departments 10,221 30,017 22, % Net Cost Total 10,221 80,017 72, % 80

81 Eagle River Park Facilities Department: Parks & Recreation Division: Eagle River/Chugiak Parks & Recreation (Fund Center # (5119)) 2016 Actuals 2017 % Chg Direct Cost Salaries and Benefits 11,945 25,944 26, % Supplies 2,675 3,000 3,000 - Travel Contractual/Other Services 7,323 11,100 11,100 - Equipment, Furnishings - 1,000 1,000 - Manageable Direct Cost Total 21,944 41,044 41, % Debt Service Direct Cost Total 21,944 41,044 41, % Intragovernmental Charges Charges from/to Other Departments 7,155 14,663 17, % Program Generated Revenue Rec Center Rentals & Activities (3,679) (8,000) (8,000) - Program Generated Revenue Total (3,679) (8,000) (8,000) - Net Cost Manageable Direct Cost 21,944 41,044 41, % Debt Service Charges from/to Other Departments 7,155 14,663 17, % Program Generated Revenue Total (3,679) (8,000) (8,000) - Net Cost Total 25,420 47,707 50, % 81

82 Eagle River/Chugiak Parks Department: Parks & Recreation Division: Eagle River/Chugiak Parks & Recreation (Fund Center # (5470)) 2016 Actuals 2017 % Chg Direct Cost Salaries and Benefits 1,042,754 1,330,148 1,380, % Supplies 187, , , % Travel Contractual/Other Services 1,073, ,952 (25,322) % Equipment, Furnishings 11,220 8,840 8,840 - Manageable Direct Cost Total 2,314,683 1,967,533 1,639, % Debt Service Direct Cost Total 2,314,683 1,967,533 1,639, % Intragovernmental Charges Charges from/to Other Departments 255, , , % Program Generated Revenue Reimbursed Cost-NonGrant Funded (26,969) (26,002) (26,002) Lease & Rental Revenue (19,950) (21,600) (21,600) Other Fines and Forfeitures (1,124) Prior Year Expense Recovery (985) Miscellaneous Revenues (590) Prgrm,Lessons,&Camps (136,655) (120,500) (120,500) Rec Center Rentals & Activities (77,564) (57,000) (57,000) - Program Generated Revenue Total (263,837) (225,102) (225,102) - Net Cost Manageable Direct Cost 2,314,683 1,967,533 1,639, % Debt Service Charges from/to Other Departments 255, , , % Program Generated Revenue Total (263,837) (225,102) (225,102) - Net Cost Total 2,306,527 2,170,983 1,984, % 82

83 Eagle River Parks Debt (162000) Department: Parks & Recreation Division: Eagle River/Chugiak Parks & Recreation (Fund Center # (5471)) 2016 Actuals 2017 % Chg Direct Cost Travel Manageable Direct Cost Total Debt Service 247, , , % Direct Cost Total 247, , , % Net Cost Debt Service 247, , , % Net Cost Total 247, , , % 83

84 Chugiak Pool Department: Parks & Recreation Division: Eagle River/Chugiak Parks & Recreation (Fund Center # (5473)) 2016 Actuals 2017 % Chg Direct Cost Salaries and Benefits 463, , , % Supplies 36,484 27,375 30, % Travel Contractual/Other Services 62,127 82,128 81, % Manageable Direct Cost Total 561, , , % Debt Service Direct Cost Total 561, , , % Intragovernmental Charges Charges from/to Other Departments 47,319 84, , % Program Generated Revenue Aquatics (235,401) (250,000) (250,000) Sport And Park Activities Program Generated Revenue Total (235,401) (250,000) (250,000) - Net Cost Manageable Direct Cost 561, , , % Debt Service Charges from/to Other Departments 47,319 84, , % Program Generated Revenue Total (235,401) (250,000) (250,000) - Net Cost Total 373, , , % 84

85 Contribution for Capital Improvements Department: Parks & Recreation Division: Eagle River/Chugiak Parks & Recreation (Fund Center # (5474)) 2016 Actuals 2017 % Chg Direct Cost Travel Contractual/Other Services 1,200,750 1,004, , % Manageable Direct Cost Total 1,200,750 1,004, , % Debt Service Direct Cost Total 1,200,750 1,004, , % Net Cost Manageable Direct Cost 1,200,750 1,004, , % Debt Service Net Cost Total 1,200,750 1,004, , % 85

86 Anchorage School District Tax Calculation The Anchorage School District (ASD) fiscal year (FY) starts July 1 and ends June 30 of the following calendar year. Since Municipal taxes are levied by calendar year, the taxes for ASD are totaled by adding half of the tax need from the ASD FY ending June 30 to half of the tax need from the ASD FY beginning July 1 in the calendar year. The ASD tax need is determined in the ASD annual budgets. For, the ASD tax need is calculated as follows: FY Approving Document Tax Need 1/2 of FY Tax Need AO $ 248,611,584 /2 $ 124,305,792 Jan-Jun AO -10 $ 245,575,446 /2 $ 122,787,723 Jul-Dec ASD Tax need for Tax Year Total $ 247,093,515 The ASD mill rate is calculated based on the tax need (1/2 of FY ending in June plus 1/2 of FY starting July), divided by the assessed valuation of the service area, then multiplied by 1,000. ASD Tax need for Tax Year x 1,000 = Mill Rate Areawide Service Area Assessed Value The ASD mill rate, based on the ASD tax need and the Areawide service area assessed value at 04/10/, is calculated as follows: $ 247,093,515 x 1,000 = 7.23 $ 34,153,459,649 86

87 Municipality of Anchorage Schools and Facilities Map Chugiak/Eagle River Chugiak, K-5 *!( Mt. Spurr,!( K-6 Ursa Minor, K-6!(!( Aurora, K-6!( Mountain Bartlett, Mt. Iliamna, K-5!(!(!( View, K Orion, K-6!(!( Government Hill, K-6 * Tyson, K-5!( AVAIL Program, Wonder!(!( Park, K-5 Creekside 9-12 Clark, 6-8 Ptarmigan,!( Park, K-5!(!(!(!( Inlet Denali, K-6 * Williwaw, K-5!( View, K-6!( Airport K-5!( Muldoon, K-5!(!(!(!( Heights, K-6!( Chester Nunaka Central Middle School!(!( Fairview,!( Valley, K-5 Valley, K-5 of Science, 7-8!( K-6 East, 9-12!( Turnagain,!(!(!(!(!( Susitna,!(!(!(!( College K-6 Lake Otis,!( K-5 *!( Romig, 7-8 North!( Gate, K-6!(!(!(!(!(!(!(!(!( Lake Hood, Star, K-6 K-6 Baxter, K-6 Rogers!( K-6 Aquarian, K-6 King Career Highland Park, K-6!(!( Center, Tech, 6-12 Scenic!( Northwood Park, K-5 ABC, K-6 *!(!( Student!(!( Tudor, K-6!( Transportation Benson Secondary!( Purchasing/Warehouse SAVE High School, 7-12 School, 11-12!( Polaris, K-12!(!( Rilke Schule, K-8!( Kincaid, K-6!(!( Campbell, K-6!( Sand Lake, Taku, K-6!( K-6 *!( Gladys Wood, K-6 Abbott!( Kasuun, K-6 Loop, K-6 Chinook, Trailside,!( K-6 *!(!( K-6 Dimond, 9-12 Spring!(!( Hill, K-6 Service, Mears, 7-8!(!( Hanshew, 7-8!( 9-12 *!( Bayshore, K-6 O'Malley, K-6!( Klatt, K-6 Operations Bowman, K-6 *!(!(!(!(!( Mirror Lake, Student!( Huffman, K * Nutrition!( Rabbit!( South, 9-12 Creek, K-6!( Ingra Street Elmore Road Goldenview, 7-8!( Bear Valley, K-6!( Ursa Major, K-6 IT Data Center!( Glenn Highway Birchwood ABC, K-6 *!(!( Chugiak, 9-12 Girdwood Seward Highway Fire Lake, K-5!( Eagle Eagle River, Academy, K-6 K-6 *!(!( Homestead,!( K-6 Alpenglow,!( K-6!( Gruening, 7-8!( Ravenwood,!( K-6 Eagle River, 9-12 Seward Highway Girdwood, K-8!( Prepared by: Geographic Data and Information Center May 2017 *Map not guaranteed to be to scale 87

88 Municipal Clerk's Office Approved Date: April 24, Submitted by: Chair of the Assembly at the Request of the Mayor Prepared by: Office of Management & For Reading: April 10, ANCHORAGE, ALASKA AO NO. -30 AN ORDINANCE SETTING THE RATE OF TAX LEVY, APPROVING THE AMOUNT OF MUNICIPAL PROPERTY TAX, AND LEVYING TAXES FOR THE ANCHORAGE SCHOOL DISTRICT FOR TAX YEAR. THE ANCHORAGE ASSEMBLY ORDAINS: Section 1. The Assembly hereby fixes the rate of tax levy for the Anchorage School District for tax year. The Anchorage Assembly levies this tax upon the full value of all assessed taxable real and personal property, as follows: Areawide Schools a tax of 7.23 mills 17 Section 2. The property tax amount approved for 2017 is: Anchorage School District $ 247,093, Section 3. This ordinance shall become effective immediately upon passage and 22 approval by the Anchorage Assembly ATTEST: h PASSED AND APPROVED by the Anchorage Assembly this '2,'f day of April,. 35 Municipal Clerk 88

89 MUNICIPALITY OF ANCHORAGE ASSEMBLY MEMORANDUM AM No Meeting Date: April 10, 1 2 FROM: MAYOR 3 SUBJECT: AN ORDINANCE SETTING THE RATE OF TAX LEVY, APPROVING 4 THE AMOUNT OF MUNICIPAL PROPERTY TAX, AND LEVYING 5 TAXES FOR THE ANCHORAGE SCHOOL DISTRICT FOR TAX 6 YEAR This memorandum transmits the ordinance to establish the tax rate and tax 10 levy for the Anchorage School District (ASD) The ASD tax rate and tax levy are based on the amount of property taxes approved 13 to support the ASD operating budget in calendar year These reflect approximately one half of the property taxes approved for AS D's fiscal 16 year operating budget per AO , and approximately one half of 17 the property taxes approved for ASD's fiscal year approved operating 18 budget per AO THE ADMINISTRATION RECOMMENDS APPROVAL Prepared by: 25 Approved by: 26 Concur: 27 Concur: 28 Concur: 29 Respectfully Submitted: 30 Office of Management & (OMB) Lance Wilber, Director, OMB William D. Falsey, Municipal Attorney Robert E. Harris, CFO Michael K. Abbott, Municipal Manager Ethan A. Berkowitz, Mayor 89

90 1 2 3 Municipal Clerk's Office Approved Date: 3/21/2017 Submitted by: Prepared by: For Reading: ANCHORAGE, ALASKA AO No Chair of the Assembly at the request of the School Board Anchorage School District March 07, AN ORDINANCE DETERMINING AND APPROVING THE TOTAL AMOUNT 5 OF THE ANNUAL OPERATING BUDGET OF THE ANCHORAGE SCHOOL 6 DISTRICT FOR ITS FISCAL YEAR AND DETERMINING AND 7 APPROPRIATING THE PORTION OF THE ASSEMBLY APPROVED BUDGET 8 AMOUNT TO BE MADE AVAILABLE FROM LOCAL SOURCES THE ANCHORAGE ASSEMBLY ORDAINS: Section 1. That the FY Proposed Anchorage School District 14 Financial Plan in the amount of $789,688,247 has been approved by the Anchorage 15 Assembly and that, of said amount, the amount of $248,611,584 is the amount of 16 money to be contributed from local property taxes or other local sources and is 17 hereby appropriated for school purposes to fund the School District for its fiscal year Section 2. That this ordinance is effective upon passage and approval PASSED AND APPROVED by the Anchorage Assembly, this 21st day of March, ATTEST Municipal Clerk No. AM

91 FROM: SUBJECT: MUNICIPALITY OF ANCHORAGE ASSEMBLY MEMORANDUM No. AM ANCHORAGE SCHOOL DISTRICT AO ANCHORAGE SCHOOL DISTRICT FY FINANCIAL PLAN PROPOSED FINANCIAL PLAN Meeting Date: March 07, 2017 The Anchorage School Board has approved the Proposed Financial Plan and for FY in the amount of $789,688,247. The total proposed Anchorage School District budget by individual funds is projected as follows: Municipal Upper Limit Summary Table 1. Individual Fund Summary (in millions $) Actual [1] Actual [1] Adopted Preliminary FY 18 Prelim vs FY 17 Adopted Individual Funds FY FY FY FY $ % General Fund $ $ $ $ $ % Project Carryover [3] % Transportation Fund % Grants Fund (0.783) -1.3% Debt Service Fund (1.854) -2.2% Capital Projects Fund % Food Service Fund (1.297) -5.1% Student Activities Fund % ASD Managed Total % SOA PERS/TRS On-behalf [2] % Total All Funds $ 1, $ $ $ $ % [1] GAAP basis expenditures with on-behalf pension payments removed from individual funds [2] PERS and TRS on-behalf has been updated for FY due to SB 119 appropriations of $3B into PERS/TRS [3] Change in accounting practice for transparency and efficiency only - not additional funding It is requested that the Anchorage Assembly approve local property taxes in the amount of $248,611,584 and the upper limit spending authorization of $789,688,247 for FY The associated mill rate is expected to remain flat at 6.73 for calendar year

92 Summary of Changes by Fund General Fund: Revenues Anchorage schools are primarily funded through the State of Alaska Foundation Funding Formula and local property taxes, with additional Federal revenues coming from Federal Impact Aid (FIA). FIA is a program to help offset lost local tax revenue for students living on Joint Base Elmendorf Richardson and other federally connected students. Other reimbursements for JROTC instructors and Medicaid are also included in Federal revenue. Other local revenues include interest earnings, user fees, facility rentals, and E-rate, a program which reimburses some costs of telecommunications. The following changes are expected in General Fund revenue: State Revenue The Base Student Allocation (BSA) within the foundation formula is expected to remain flat at $5,930 per adjusted average daily membership (AADM). Other changes within the formula affects changes in the amount the district will receive: o Enrollment an overall reduction in enrollment means less funding. The District is anticipating a loss of about 270 students which results in about $0.32 million less in State revenue after adjusting for an increase in the Special Education intensive needs count and creating a new school site for Alaska Middle College School. o Required local taxes local taxpayers are required to pay 2.65 mills of property values which reduce state revenue on a dollar-fordollar basis. The property values went up 4.12 percent to $40.67 billion in the FY formula, resulting in a shift of $4.27 million from State funding to local taxpayers. o Federal Impact Aid deduction the State also reduces District revenue based on funding received from the Federal Impact Aid program. For FY the amount of the deduction increased by about $0.215 million. Local Property Tax Revenue Local funding primarily consists of tax appropriations. The amount of the appropriation is set by the State with the required local contribution being the minimum amount local government has to contribute, and a maximum amount that is determined by the additional allowable 92

93 contribution. The additional allowable contribution is calculated as 23 percent of the basic need (BSA multiplied by the AADM). For FY , the additional allowable contribution is expected to decline by $0.07 million due to lower enrollment. With the increase in the required amount, the total amount of property taxes is projected to increase by about $4.2 million. Other Local Revenues The District s other local revenues are projected to stay consistent with the current year, with the exception of: o E-rate the District is anticipating an increase in E-rate revenue in FY due to reimbursements for a wireless modernization project to install higher density wireless connectivity in schools which has become necessary as instruction and testing is increasingly technology based. For FY , the District is projecting an increase of $2.752 million for E-rate. o Fund balance the School Board approved the use of $1.938 million in fund balance for FY to offset vetoes made by the Governor in June While this veto was eventually rolled back after the budget was adopted, the year-over-year change reflects a reduction in the use of fund balance. The preliminary budget is predicated on the use of $4 million in fund balance to support General Fund and Pupil Transportation activities, with $1.71 million being invested in the General Fund and $2.29 million invested in transportation. Funds which are currently encumbered for lower-priority projects will be redirected to fund FY expenditures and help reduce the overall amount of FTE losses. Federal Revenues Federal Impact Aid is the only material change expected in federal revenues with a projected decline of $0.573 million. Funding for Federal Impact Aid is mostly based on the students living on JBER, and as the number of students has declined, the associated revenue has declined as well. 93

94 1 2 3 Table 2 below shows total General Fund revenue by funding source for FY Table 2. General Fund Revenue FY17 Adopted vs. FY18 Adopted Preliminary Pro Forma FY FY $ % Local Revenue Property taxes $ 205,283, ,478,622 $ 4,194, % Fund balance 1,938,150 1,710,047 (228,103) % E-rate 1,355,176 4,107,004 2,751, % Interest earnings 1,000,000 1,000, % Facility rentals 725, , % User fees 1,404,000 1,404, % Other local 390, , % Total local revenue 212,096, ,814,673 6,718, % State Revenue Foundation funding 328,729, ,866,369 (2,863,072) -0.87% Operating grants outside BSA % Quality School Grant 1,191,056 1,189,986 (1,070) -0.09% State tuition reimbursement 405, ,484 3, % Total state revenue 330,325, ,464,839 (2,860,658) -0.87% Federal Revenue Federal Impact Aid 16,589,000 16,016,033 (572,967) -3.45% JROTC instructor reimbursement 760, ,000 15, % Medicaid reimbursement 500, , % Total federal revenue 17,849,000 17,291,033 (557,967) -3.13% Total ed Revenue $ 560,270,701 $ 563,570,545 $ 3,299, % For FY , the District is requesting additional upper limit spending authority to account for prior year, ongoing projects being carried into the next fiscal year. This does not change the total dollars available to spend; it only changes the accounting practice of managing multiple budget years. This change in practice will increase transparency, reduce accounting, budget, and IT staff time spent on managing multiple budgets. In alignment with the Board s Destination 2020 goal of efficiency this change will substantially increase efficiency for end-users at schools and in departments. Projects carried over include: Charter schools - $8 million Career Technical Education - $0.6 million Curriculum/Instruction - $2.7 million IT $6.3 million Maintenance projects and ADA compliance - $1.4 million 94

95 Expenditures The District has created a balanced budget where revenues equal expenditures. With flat revenues and increasing inflationary costs, the District has created a budget that puts student instruction as a priority, with nearly 78 percent of funding directed to instructional categories as defined by the State Department of Education and Early Development. A summary of what types of expenditures are included in each State Function code can be found in Appendix E State Chart of Accounts Function Summary of the Attached School Board memorandum. Figure 1 below shows the breakout of expenditures by function with the blue representing instructional categories and grey being non-instructional. 13 District Admin. and Support; 22,613,679 ; 4.0% Figure 1. FY General Fund Expenditures by Function Student Activities; 5,607,131 ; 1.0% Operations and Maintenance; 79,002,110 ; 14.0% Community Services; 497,801 ; 0.1% School Admin. Support Services; 18,550,430 ; 3.3% School Administration; 21,194,063 ; 3.8% Instruction; $265,392,460 ; 47.1% Support Services; 45,764,985 ; 8.1% Special Education; 104,947,886 ; 18.6% In order to provide responsive, relevant, and rigorous instruction, as well as a clean and safe learning environment, the District made deliberate changes during the budgeting process to increase student outcomes next year. The Administration is instituting metrics-based staffing models to provide a more equitable, transparent process to allocate resources to schools. In addition to new standards for staffing, the District prioritized the following modifications for FY : 95