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HomeMy WebLinkAbout11052014 City Council Work Session Notes - Mid Cycle Budget Review WORK SESSION NOTES ON Purpose: cf\‘T) CtAct,e, iNc e----c Present l,00 G. Council Members Present: 3 1k5N Called by: wL,' gi.,s] Time 50 P Date *********V******************************************** (?) 60 L-0 Co w -1- 1L O v 6 1 LI A-6e. &x � ,ON) n &. GA -cut CiOec.,1143/.4 rc), 131/4 Vi OM KRA, CO iskiCt e co (Atm G.1 --- . 5� --(Lork,\ -RG71;47 ov‘iiik-E) Loi s a 1:›ISc (..)ssi 63.1 s vr. 4,4 C--c 3 (,0s tl 110 (‘/NA--G ‘ 40% r,) Lk) 6 S. CLA LS:X PIC\JC4.1 04‘) L Lw CITY OF SEWARD 2015 PROPOSED MID-CYCLE BUDGET ADJUSTMENTS GENERAL FUND: Revenues: • Jail Contract—reduce 2015 budget from$745,470 to$670,821 to match new five-year contract. The Jail Contract has increased each year from $491,341 in 2011, $567,395 in 2012, $655,464 in 2013 and $670,821 thereafter Expenditures: • Public building maintenance contract: $45,000. RFP around Jan. 1 for mid-level maintenance, i.e. bigger than janitorial but smaller than specialized technical work • Planning Department—Planning and Zoning Commission training: $2,100 for commissioners to attend the Alaska Planning Conference in Anchorage, registration and travel • Boards and Commissions training:$4,500 in attorney and staff time for training sessions on Open Meetings Act, Roberts Rules of Order, roles and responsibilities of persons acting in quasi-judicial capacities, ex parte contact, etc. • General Services—Affordable Care Act requires transitional reinsurance fee of$16,400 • Allocation of identifiable operating costs of City Hall Annex split 50% Electric Utility and 50%General Fund • Engineering -- Project Manager wages beginning 09/22/14 allocated to SMIC rock project within SOA grant. 2014 funds budgeted before 9/22/14 are unexpended. 2015 will see those costs mostly going to the Lowell Point Sewage Lagoon, SMIC breakwater project, and Electrical Warehouse project. Propose at this point a 33/33/33 split. Will result in salary/benefit savings in General Fund, Water Fund and Wastewater Fund. Increase operating costs for project manager auto fuel, office supplies, software ($3,000). Propose moving PM costs out of General Fund Streets and into General Fund Engineering to segregate • Animal Control to address training($600),travel ($2,500) and operating costs ($2,000) • Community Development:$25,000 Nuisance Abatement/Code compliance and enforcement • Finance--$2,000 added cost for travel/training for new Accufund system • Mayor&Council--$25,000 estimated added audit costs • Fire—$35,000 to hire two temporary summer employees to get caught up on department projects (testing fire hose,testing breathing apparatus tanks, etc.) • Library—utilize salary savings from retirement to increase part-time hours; no net added cost • Transfer to Capital Acquisition Fund$420,000 to cover ADA sidewalk repairs ($60K), P&R warehouse stabilization -engineering($60K), DOT roads project matching funds (300K) Miscellaneous: o 2015 Budget already includes 3%estimated increase for Health Insurance o 2015 Budget already includes$5,000 estimated revenue for RV Dump Station fees o No increase in budget, but moving some personnel costs between the public works and engineering departments (project manager)and between the city manager and finance departments (personnel). o Will create sub-codes to segregate individual boards and commissions (P&Z, PACAB, Historic Preservation); no impact on budget MOTOR POOL: • $147,012.43 reimbursement from SMIC for 330-Ton Travelift Loan (applies to receivable,so no impact on revenue or expense; loan at 0% interest) HARBOR ENTERPRISE FUND: Expenses: • $68,198.10 new annual debt service ($25,605.01 principal and $42,593.09 interest) to repay USACE for breakwater construction $1.201,196 at 3.875% over 30 years, representing second 10% City contribution. Seeking federal funding to forego the need to repay this loan • Minus$5,102.40 debt service interest savings on 2005 Harbor Bond refunding • Minus $10,793.61 debt service interest savings on 2006 Harbor Bond refunding • Minus$5,929.00 eliminating amortization of bond issue costs • $87,500 Matching funds for design of replacement S Launch Ramp(and update CIP) CIP: • Add to Harbor CIP—New sewage pump-out grant($39,576 project cost is$9,894 Harbor funded--already appropriated --and $29,682 grant) • Add to Harbor CIP—City Matching funds required of$2.684 Million for B,C,S Float replacement t0(21e _ _ (01A DC1 f ) SMIC ENTERPRISE FUND: Revenues: • $5,000 Revenue for SMIC washdown pad (conservative estimate) Expenses: • $17,000(bid price)for crane rental for installation of new travelift • Budget already amended via RES 2014-061 for$147,012.43 debt service payment for new 330-Ton Travelift loan CIP: • Revise date in SMIC CIP for 330-Ton Travelift for 2015 • Possibly revise SMIC CIP for breakwater, dredging, new docks cost eh. WATER ENTERPRISE FUND: No proposed changes WASTEWATER ENTERPRISE FUND: Expenses: • $1.2M DEC loan for LP sludge removal-$52,715 principal • $1.2M DEC loan for LP sludge removal-$16,958 interest • $490K DEC loan for SMIC/Sludge removal-$21,338 principal • $490K DEC loan for SMIC/Sludge removal -$7,112 interest CAPITAL ACQUISITION FUND: • Public Works—Add $60,000 for sidewalk/ADA access repairs and upgrades — 2.0 \S� • P&R Warehouse stabilization and engineering-$60,000 • DOT roads project matching funds-$300,000 CAPITAL BUDGET DISCUSSION ITEMS FROM COUNCIL MEMBERS: • Boardwalk repairs/replacement • Port Avenue upgrades • Maple Street • Health campu )including hospital relocation, linic expansion) • Fire truck(new rather than refurbished?) • ti: P&R warehouse • CPV monies for benches, bus stop,shelter along shuttle route SC ,A1,S 300 OTHER COUNCIL MEMBER Q&A: • Question: What does TYC budget look like next year? Answer: Revenues are budgeted the same as in 2014 ($64,000). The finance department has not previously segregated revenues for the various divisions of P&R (i.e. sports & rec, TYC) but we are doing so in the new accounting system, so will have a better sense of specific TYC class registration fees next year. In the meantime, we use utilization numbers (rather than revenues) to determine increase/decrease in use patterns. No proposed budget change has been made. Resolution 2014-046 passed May 27, 2014 included no recommended changes to revenue budget. • SCS ' CCS�6 Co • v • Question: Status of AVTEC contract at Student Services Center Answer: The contract was modified last year to reduce P&R office space. In lieu of AVTEC- requested increase in City lease payment to AVTEC, admin agreed to reduced public use hours in facility. • Question: What is administration's proposal re: Electric Rate Study? Answer: This issue warrants separate discussion in a worksession with Council, based on updated information from consultant, based on reduced utilization trend and options to spread fuel costs throughout year, as well as other rate change options. • Question: Is the City budget paying for an employee gym and if so, how much? Answer: The City received a grant in the amount of$24,377 with a required match of$1,283 which the Council accepted in Resolution 2013-030 on May 13, 2013, for the purpose of purchasing exercise equipment and installing an air exchange/air cleaner in the basement of the fire hall,for the fire department volunteers. The City employees are also using that space, having contributed their own wellness funds to make other improvements to the space, including flooring, painting, additional equipment, door locks,etc. • Question: What is the status of health insurance costs? Answer: The 2015 Budget includes an estimated 3% increase in health insurance. The insurance number is still unknown. The bigger discussion among the Trust members is the potential creation of a new plan to keep rates affordable.That would likely include significant changes to deductibles, out of pocket maximums and other things besides just employee contribution levels. We are scheduled to hear a presentation of some options at the next Trust meeting in mid-December. This item may require a further budget amendment after the first of the year. OTHER ITEMS: \� 7• Use of CPV monies to address ambulance service needs due to high cost of air transport\ i K:,..,. 'Du eSJ P... // 4 AEES Alaska Efficient Energy Solutions Power Systems-Electricity Auditing-Efficient Lighting www.alaska-energy.com Ph. 907.830.7393 City of Seward Third Ave 11/5/2014 LED Conversion Cost Comparison Estimated Electricity Expense/kw $0.08 ENERGY/MAINTENANCE SAVINGS: Monthly Energy Savings $627.16 Annual Energy Savings $7,525.89 Annual Maintenance Savings $6,929.93 PROJECT COSTS: Material Costs $64,916.00 Installation $0.00 Less: Rebates/Grants 0 Total Capital Cost LED upgrade $64,916.00 RETURN ON INVESTMENT: Average Payback Term 4.49 ROI over 10 Years $79,642.21 Return on Investment 123% 100,000 Hour Life 10 Year Warranty Made in USA Custom Lens Configurations No Cost Pre Sales Engineering o City of Seward Third Ave EXISTING LIGHT LED EQUIVALENT SOURCE ENERGY: UNIT 85 Watt LED 250 Watt HPS/MH Energy Consumed Watts 85 250 Energy Rate $/kWh $0.08 $0.08 Operating"On Time" % 50% 50% Total Number of Fixtures(estimate) # 92 92 Annual Energy Consumption kWh 34,252 100,740 Annual Energy Cost $/year $2,740.13 $8,059.20 MAINTENANCE: Average replacement Lamp $ $0.00 $8.00 Annual#lamps replaced U 0 98 Total lamp costs $ $0.00 $784.00 Maintenance labor/equipment costs $0.00 $4,900.00 Annual Maintenance Cost $0.00 $5,684.00 UPGRADE COSTS: Unit Cost 85 Watt LED $565.00 $51,980.00 Installation $0.00 Less: Rebates/Grants Received $0.00 Total Capital Cost LED upgrade $51,980.00 SAVINGS: Monthly Energy Savings $ $443.26 Annual Energy Savings $ $5,319.07 Annual Energy& Maintenance Savings $ $11,003.07 Payback Term #of Years 4.72 Return on Investment 10 Years $58,050.72 Return on Investment 10 Years 112% 1 ' City of Seward Third Ave LED EQUIVALENT EXISTING LIGHT SOURCE ENERGY: UNIT 100 Watt LED 400 Watt MH Energy Consumed Watts 100 400 Energy Rate $/kWh $0.08 $0.08 Operating"On Time" % 50% 50% Total Number of Fixtures # 21 21 Annual Energy Consumption kWh 9,198 36,792 Annual Energy Cost $/year $735.84 $2,943.36 MAINTENANCE: Average replacement lamp cost $ $0.00 $9.33 Annual#lamps replaced # 0 21 Total lamp costs $ $0.00 $195.93 Maintenance labor/equipment costs $ $0.00 $1,050.00 Annual Maintenance Cost $0.00 $1,245.93 UPGRADE COSTS: Unit Cost 100 Watt LED $616.00 $12,936.00 Installation $0.00 Less: Rebates/Grants Received $0.00 Total Capital Cost LED upgrade $12,936.00 SAVINGS: Monthly Energy Savings $ $183.96 Annual Energy Savings $ $2,207.52 Annual Energy& Maintenance Savings $ $3,453.45 Payback Term #of Years 3.75 Return on Investment 10 Years $21,598.50 Return on Investment 10 Years 167% Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM Ci of Seward Page: 1 General Fund For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4000 Tax Revenue-Sales 1,058,228.15 2,391,674.94 3,259,161.72 (867,486.78) 4,345.548.96 (1,953,874.02) (55.04) 4010 Tax Revenue-Real Property 90,298.16 170,779.53 536,249.97 (365,470.44) 714,999.96 (544,220.43) (23.89) 4011 Tax Revenue-Personal Property 41,130.14 64,972.00 213,750.00 (148,778.00) 285,000.00 (220.028.00) (22.80) 4012 Tax Revenue-Motor vehicle 0.00 15,024.18 20,999.97 (5,975 79) 27,999.96 (12,975.78) (53.66) 4020 Hotel/Motel Room Tax 2,043.86 136,303.25 288,749.97 (152,446.72) 384,999.96 (248,696.71) (35.40) 4030 Payments in Lieu of Tax 0.00 3,322.00 55,500.03 (52,178.03) 74,000.04 (70,678.04) (4.49) 4040 Penalties and Interest on Taxes 4.69 781.99 1,199.97 (417.98) 1,599.96 (817.97) (48.88) 4100 Building Permits 5,516.36 42,147.81 37,500.03 4,647.78 50,000.04 (7,852.23) (84.30) 4101 Permits-Taxi 0.00 755.00 749.97 5.03 999.96 (244.96) (75.50) 4102 DMV-Drivers License 1,794.50 18,487.00 18,000.00 487.00 24,000.00 (5,513.00) (77.03) 4103 DMV-Motor Vehicles 5,207.10 55,853.50 48,750.03 7,103.47 65,000.04 (9,146.54) (85.93) 4104 Animal Control Licenses 5.00 260.00 262.53 (2 53) 350.04 (90.04) (74.28) 4105 Business License 150.00 11,010.00 15,750.00 (4,740 00) 21,000.00 (9,990.00) (52.43) 4106 License and Permits-Misc 467.29 2,577.55 1,500.03 1,077.52 2,000.04 577.51 (128.87) 4200 Revenue Sharing 0.00 214,826.00 187,499.97 27,326.03 249,999.96 (35,173.96) (85.93) 4201 PERS On-Behalf payments by SOA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4202 Jail Contract 0.00 495,440.25 559,102.50 (63,662.25) 745,470.00 (250,029.75) (66.46) 4203 Dispatch Contract w/State of AK 0.00 24,250.00 36,375.03 (12,125.03) 48,500.04 (24,250.04) (50.00) 4204 KPB 911 Dispatch 0.00 25,680.00 37,980.00 (12,300.00) 50,640.00 (24,960.00) (50.71) 4205 Alaska Liquor Tax 0.00 10,600.00 16,499.97 (5,899.97) 21,999.96 (11,399.96) (48.18) 4206 Alaska Raw Fish Tax 0.00 0.00 389,999.97 (389,999.97) 519,999.96 (519,999.96) 0.00 4207 Fisheries Resource Landing Tax 0.00 4,138.35 0.00 4,138.35 0.00 4,138.35 0.00 4251 Grant Revenue-Federal Grants 0.00 4,532.91 0.00 4,532.91 0.00 4,532.91 0.00 4252 Grant Revenue-State Grants 0.00 24,787.10 0.00 24,787.10 0.00 24,787.10 0.00 4253 Grant Revenue-Misc Grants 0.00 3,000.00 0.00 3,000.00 0.00 3,000.00 0.00 4300 Admin.Exp.-Jail 7,249.17 65,242.49 65,242.53 (0 04) 86,990.04 (21,747.55) (75.00) 4301 Admin Exp.-Harbor 27,607.58 248,468.26 248,468.22 0.04 331,290.96 (82,822.70) (75.00) 4302 Admin.Exp.-SMIC 7,368.42 66,315.54 66,320.28 (4 74) 88,427.04 (22,111.50) (74.99) 4303 Admin.Exp.-Parking Fund 861.58 7,754.26 7,431.75 322.51 9,909.00 (2,154.74) (78.25) 4304 Admin.Exp.-Electric 72,019.75 648,177.75 648,177.75 0.00 864,237.00 (216,059.25) (75.00) 4305 Admin.Exp.-Water 19,868.25 178,814.25 178,814.25 0.00 238,419.00 (59,604.75) (75.00) 4306 Admin.Exp.-Sewer 12,133.33 109,200.21 109,199.97 0.24 145,599.96 (36,399.75) (75.00) 4307 Copying Fees 0.00 5,479.78 6,750.00 (1,270.22) 9,000.00 (3,520.22) (60.89) 4308 Sales Tax Credit for Prompt Remittance 0.00 3,000.00 2,999.97 0.03 3,999.96 (999.96) (75.00) 4309 Zoning Fees 0.00 0.00 187.47 (187 47) 249.96 (249.96) 0.00 4310 Project Management 0.00 904.90 0.00 904.90 0.00 904.90 0.00 4320 Misc Dog Fees 295.00 1,690.00 1,649.97 40.03 2,199.96 (509.96) (76.82) 4321 Miscellaneous Jail Revenue 0.00 1,230.70 1,125.00 105.70 1,500.00 (269.30) (82.05) 4322 Miscellaneous Dispatching 833.33 7,500.01 7,499.97 0.04 9,999.96 (2,499.95) (75.00) 4323 Miscellaneous Police Fees 140.00 855.00 0.00 855.00 0.00 855.00 0.00 4330 Street Work Orders 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4331 Shop Work Orders 0.00 1,032.50 2,099.97 (1,067 47) 2,799.96 (1,767.46) (36.88) 4332 GF Equipment Rental 0.00 7,140.00 0.00 7,140.00 0.00 7,140.00 0.00 4340 P&R:Public Use Fees 33.64 4,565.31 2,625.03 1,940.28 3,500.04 1,065.27 (130.44) 4341 P&R:Punchard Fees 1,731.78 8,943.42 15,000.03 (6,056.61) 20,000.04 (11,056.62) (44.72) 4342 P&R:Class Registrations 2,845.50 43,994.50 47,999.97 (4,005.47) 63,999.96 (20,005.46) (68.74) 4343 P&R:Facility Rental 221.72 1,432.93 487.53 945.40 650.04 782.89 (220.44) 4344 P&R:Tournaments 0.00 1,658.89 7,499.97 (5,841 08) 9,999.96 (8,341.07) (16.59) % Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 2 General Fund For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 4345 P&R:Special Events 0.00 17,752.40 15,000.03 2,752.37 20,000.04 (2,247.64) (88.76) 4347 P&R:Shower Fees 710.29 11,124.91 8,250.03 2,874.88 11,000.04 124.87 (101.14) 4348 P&R:Rock Wall Fees 7.48 508.44 900.00 (391.56) 1,200.00 (691.56) (42.37) 4349 P&R:Pavilion Fees 186.91 3,996.98 2,999.97 997.01 3,999.96 (2.98) (99.93) 4350 P&R:Camping Fees 22,683.21 346,010.47 198,749.97 147,260.50 264,999.96 81,010.51 (130.57) 4351 P&R:Camping w/Utilities 19,177.57 214,012.22 164,999.97 49,012.25 219,999.96 (5,987.74) (97.28) 4352 P&R:RV Dump Station 0.00 0.00 3,750.03 (3,750.03) 5,000.04 (5,000.04) 0.00 4353 P&R:Misc Revenue 46.73 337.82 900.00 (562.18) 1,200.00 (862.18) (28.15) 4354 P&R:Work Orders 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4370 Library Service Revenue 1,139.90 7,895.78 9,000.00 (1,104.22) 12,000.00 (4,104.22) (65.80) 4371 Library Circulation Revenue 486.14 4,280.61 5,249.97 (969.36) 6,999.96 (2,719.35) (61.15) 4372 Museum Revenue 0.00 6,951.00 9,000.00 (2,049.00) 12,000.00 (5,049.00) (57.93) 4373 Museum Admissions 2,730.00 17,347.50 0.00 17,347.50 0.00 17,347.50 0.00 4380 General Fund Land Rents&Leases 28,675.00 48,715.00 41,024.97 7,690.03 54,699.96 (5,984.96) (89.06) 4382 Jail Facility Rental 2,500.00 22,500.00 22,500.00 0.00 30,000.00 (7,500.00) (75.00) 4383 Municipal Building Rent 0.00 0.00 48,750.03 (48,750.03) 65,000.04 (65,000.04) 0.00 4400 Fines and Bails 1,368.00 10,894.46 6,750.00 4,144.46 9,000.00 1,894.46 (121.05) 4500 GF Interest on Investments 104.69 31,528.15 37,500.03 (5,971.88) 50,000.04 (18,471.89) (63.06) 4501 GF Penalties&Interest 0.00 355.51 2,250.00 (1,894.49) 3,000.00 (2,644.49) (11.85) 4503 GF Misc Interest Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4610 Surplus Sales 0.00 20.00 1,500.03 (1,480.03) 2,000.04 (1,980.04) (1.00) 4611 Gravel Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4620 Franchise Fee-Refuse 0.00 3,903.64 11,250.00 (7,346.36) 15,000.00 (11,096.36) (26.02) 4630 City Clerk Fees 24.00 246.00 150.03 95.97 200.04 45.96 (122.98) 4631 Collection of Doubtful Acconts 0.00 2,159.67 0.00 2,159.67 0.00 2,159.67 0.00 4632 Insurance Recovery/Rebate 0.00 51,198.00 0.00 51,198.00 0.00 51,198.00 0.00 4633 Vending Machine Fees 0.00 0.00 1,874.97 (1,874.97) 2,499.96 (2,499.96) 0.00 4634 SVAC Maintenance Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4639 Misc Service Fees 5.52 8.58 2,250.00 (2,241.42) 3,000.00 (2,991.42) (0.29) 5899 Miscellaneous Revenue 0.70 1,269.17 0.00 1,269.17 0.00 1,269.17 0.00 5930 Assessment Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5931 Assessment Interest 0.0Q 0.00 0.00 0.09 0.09 0.09 0.09 Total Revenues $ 1,437,900.44 $ 5,937,620.37 $ 7,739,761.32 $ (1,802,140.95)$ 10,319,681.76 $ (4,382,061.39)$ (57.54) Total Expenditures Personnel Costs: 6000 Salaries 268,848.99 2,676,038.88 2,870,244.00 194,205.12 3,826,992.00 1,150,953.12 69.93 6001 Overtime 10,344.83 115,014.37 91,224.00 (23,790.37) 121,632.00 6,617.63 94.56 6002 Standby Time 0.00 5,053.24 5,922.00 868.76 7,896.00 2,842.76 64.00 6100 Medicare 6,178.63 63,081.62 57,807.00 (5,274.62) 77,076.00 13,994.38 81.84 6101 Unemployment Insurance 0.00 10,425.84 28,118.97 17,693.13 37,491.96 27,066.12 27.81 6102 Workers'Compensation 12,407.72 91,573.23 100,977.03 9,403.80 134,636.04 43,062.81 68.02 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 230,870.64 305,073.00 74,202.36 406,764.00 175,893.36 56.76 6201 Retirement Benefits 60,018.16 588,855.44 647,622.00 58,766.56 863,496.00 274,640.56 68.19 6202 Health Insurance 131,616.36 1,087,712.69 1,031,643.00 (56,069.69) 1,375,524.00 287,811.31 79.08 6203 In Lieu of FICA 0.00 5.295,29 3.699.00 (1 596.2Q) 4.932.00 1363.20) 107.36 Total Personnel Costs: $ 489,414.69 $ 4,873,921.15 $ 5,142,330.00 $ 268,408.85 $ 6,856,440.00 $ 1,982,518.85 $ 71.09 Non-Personnel Costs: J Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward General Fund Page: 3 For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7000 Audit 0.00 72,283.00 52,499.97 (19,783.03) 69,999.96 (2,283 04) 103.26 7001 Communications 7,700.11 80,534.18 79,556.22 (977.96) 106,074.96 25,540.78 75.92 7002 Postage and Freight 4,651.31 34,574.32 32,137.47 (2,436.85) 42,849.96 8,275.64 80.69 7003 Banking&Credit Card Fees 2.86 7,112.53 7,575.03 462.50 10,100.04 2,987.51 70.42 7004 Insurance 0.00 106,399.67 165,187.35 58,787.68 220,249.80 113,850.13 48.31 7005 CY Insurance Recovery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7006 Legal 9,813.84 61,767.41 97,499.97 35,732.56 129,999.96 68,232.55 47.51 7009 Contracted Services 12,961.70 186,742.77 199,199.88 12,457.11 265,599.84 78,857.07 70.31 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7011 Testing 0.00 1,237.71 0.00 (1,237.71) 0.00 (1,237 71) 0.00 7012 Other Special Services 4,817.50 15,947.31 22,125.06 6,177.75 29,500.08 13,552.77 54.06 7013 State Lobbying Fees 8,042.00 60,378.00 63,375.03 2,997.03 84,500.04 24,122.04 71.45 7014 Federal Lobbying Fees 7,684.00 83,898.00 69,149.97 (14,748.03) 92,199.96 8,301.96 91.00 7015 Utilities 43,412.84 346,927.28 341,925.03 (5,002.25) 455,900.04 108,972.76 76.10 7016 Heating Fuel 1,401.32 55,880.15 86,737.50 30,857.35 115,650.00 59,769.85 48.32 7017 Rents&Leases 2,818.04 50,218.31 46,500.03 (3,718 28) 62,000.04 11,781.73 81.00 7020 CHC Recruitment/Retention 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7200 Library Materials-Other 0.00 19.70 0.00 (19.70) 0.00 (1970) 0.00 7201 Library Books 672.17 7,621.62 9,000.00 1,378.38 12,000.00 4,378.38 63.51 7202 Library Periodicals 0.00 3,922.48 2,250.00 (1,672 48) 3,000.00 (922 48) 130.75 7203 Library Standing Orders 0.00 5,857.73 3,750.03 (2,107 70) 5,000.04 (857 69) 117.15 7204 Library Non-Print 63.75 2,205.54 4,124.97 1,919.43 5,499.96 3,294.42 40.10 7210 Vehide Supplies 148.15 3,311.89 5,812.47 2,500.58 7,749.96 4,438.07 42.73 7211 Gas 8 Lube 3,477.03 63,894.92 81,202.59 17,307.67 108,270.12 44,375.20 59.01 7212 Uniform Allowance 178.98 5,791.14 5,677.47 (113.67) 7,569.96 1,778.82 76.50 7213 Safety Equipment 2,121.60 5,623.65 13,237.38 7,613.73 17,649.84 12,026.19 31.86 7214 Janitorial Supplies 1,462.46 11,693.63 9,900.00 (1,793.63) 13,200.00 1,506.37 88.59 7215 Operating Supplies 20,721.84 210,404.55 213,375.06 2,970.51 284,500.08 74,095.53 73.96 7216 Maintenance&Repair 5,726.92 161,068.26 192,547.62 31,479.36 256,730.16 95,661.90 62.74 7217 Small Tools&Equipment 4,784.43 63,560.18 54,300.06 (9,260.12) 72,400.08 8,839.90 87.79 7218 Inmate Meals 835.65 8,200.78 10,710.00 2,509.22 14,280.00 6,079.22 57.43 7300 Advertising 207.74 12,748.82 24,382.62 11,633.80 32,510.16 19,761.34 39.21 7301 Subscriptions&Dues 4,148.79 30,755.02 18,195.03 (12,559.99) 24,260.04 (6.494 98) 126.77 7302 Travel&Subsistence 12,862.68 93,802.76 76,957.47 (16,845 29) 102,609.96 8,807.20 91.42 7303 Education&Training 1,308.75 17,274.67 34,920.00 17,645.33 46,560.00 29,285.33 37.10 7304 Equipment Rent 1,572.55 27,532.61 41,482.44 13,949.83 55,309.92 27,777.31 49.78 7305 Grant Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7306 In-Kind Expenses 0.00 18,921.00 0.00 (18,921 00) 0.00 (18,921 00) 0.00 7307 GF Administrative Fee 7,249.17 65,242.53 65,242.53 0.00 86,990.04 21,747.51 75.00 7800 Sister City Program 0.00 2,485.05 3,375.00 889.95 4,500.00 2,014.95 55.22 7801 Contributions 25,000.00 120,000.00 142,578.72 22,578.72 190,104.96 70,104.96 63.12 7802 Contributions to Senior Citizens 0.00 75,000.00 56,250.00 (18,750.00) 75,000.00 0.00 100.00 7803 Contributions to SCF 0.00 25,000.00 18,749.97 (6,250 03) 24,999.96 (0.04) 100.00 7804 Elections 920.00 1,503.12 3,375.00 1,871.88 4,500.00 2,996.88 33.40 7805 Promotion 4,140.82 8,319.96 26,512.56 18,192.60 35,350.08 27,030.12 23.54 7806 Volunteer Fireman Stipend 1,666.66 16,666.60 15,000.03 (1,666 57) 20,000.04 3,333.44 83.33 7807 Contingency 0.00 8,179.98 10,500.03 2,320.05 14,000.04 5,820.06 58.43 7808 Bad Debt Expense 0.00 0.00 1,125.00 1,125.00 1,500.00 1,500.00 0.00 7809 Pass-Thru Payments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense (26 49) 4,718.41 23,812.56 19,094.15 31,750.08 27,031.67 14.86 si Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 4 General Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 8000 Loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8001 Unrealized Loss on Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8012 Debt Service Interest Expense 0.00 159,400.00 119,549.97 (39,850.03) 159,399.96 (0.04) 100.00 8102 Buildings 0.00 9,800.00 3,750.03 (6,049.97) 5,000.04 (4,799.96) 196.00 8103 Capital Equipment 0.00 64,077.92 13,874.94 (50,202.98) 18,499.92 (45,578.00) 346.37 8104 Motor Pool Rent 20,393.51 160,648.06 179,791.56 19,143.50 239,722.08 79,074.02 67.01 8300 Debt Service Principal 0.00 85.000.00 146,837.97 61.837.97 195.783.96 110.783.9¢ 43.42 Total Non-Personnel Costs: $ 222,942.68 $ 2.724.153.22 $ 2.895.619.59 $ 171,466.37 $ 3.860.826.12 $ 1.136.672.90 $ 70.5¢ Total Expenditures $ 712,357.37 $ 7,598,074.37 $ 8,037,949.59 $ 439,875.22 $ 10,717,266.12 $ 3,119,191.75 $ 70.90 Excess Revenue Over(Under)Expenditures 725,543.07 (1,660,454 00) (298,188.27) (2.242,016.17) (397,584.36) (7.501,253 14) (417.64) • Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 5 Harbor Enterprise Fund For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5000 Land Rents&Leases 99,380.87 112,920.87 92,999.97 19,920.90 123,999.96 (11,079.09) (91.07) 5001 Land Lease Credits (15,500 00) (15,500 00) (48,096 00) 32,596.00 (64 128 00) 48,628.00 (24.17) 5100 Transient Moorage 52,175.73 509,736.35 424,012.50 85,723.85 565,350.00 (55,613.65) (90.16) 5101 Moorage 74,681.06 790,675.73 776,999.97 13,675.76 1,035,999.96 (245,324.23) (76.32) 5102 Wharfage 4,373.14 29,113.69 36,000.00 (6,886.31) 48,000.00 (18,886.31) (60.65) 5103 Boat Lift Fees 17,721.38 100,799.95 83,999.97 16,799.98 111,999.96 (11,200.01) (90.00) 5105 Harbor Power Sales 22,185.76 242,492.48 270,000.00 (27,507.52) 360,000.00 (117,507 52) (67.36) 5108 Harbor Capital Renewal Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5150 Shower Fees 1,277.87 13,604.44 9,000.00 4,604.44 12,000.00 1,604.44 (113.37) 5153 Fuel Pumping Fee 0.00 9,069.31 15,375.06 (6,305.75) 20,500.08 (11,430 77) (44.24) 5154 Waiting List Fees 4,630.50 7,654.50 5,249.97 2,404.53 6,999.96 654.54 (109.35) 5155 Towing Fees 105.00 1,050.00 1,500.03 (450.03) 2,000.04 (950 04) (52.50) 5156 Pumping Boats 157.50 378.00 187.47 190.53 249.96 128.04 (151.22) 5157 North Harbor Launch Fee 1,299.07 33,205.74 26,250.03 6,955.71 35,000.04 (1,794 30) (94.87) 5158 South Harbor Launch Fee 971.97 37,031.07 11,250.00 25,781.07 15,000.00 22,031.07 (246.87) 5800 Labor&Services 1,653.75 6,881.25 8,624.97 (1,743 72) 11,499.96 (4,618 71) (59.84) 5801 Turn on Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5802 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5890 Collection of Doubtful Accounts 0.00 10,988.26 749.97 10,238.29 999.96 9,988.30 (1,098.87) 5899 Miscellaneous Revenue 23.50 732.79 1,500.03 (767 24) 2,000.04 (1,26725) (36.64) 5901 EF Investment Interest 0.00 0.00 11,250.00 (11,250.00) 15,000.00 (15,000 00) 0.00 5905 EF Penalties and Interest 865.21 7,362.35 3,750.03 3,612.32 5,000.04 2,362.31 (147.25) 5940 Amortization of Contributions-in-Aid 0.00 0.00 927,362.97 (927,362.97) 1,236,483.96 (1,236,48396) 0.00 5941 Amortization of Bond Premiums 0.00 0.00 6,281.28 (6,281.28) 8,375.04 (8.375.04) 0.00 Total Revenues $ 266,002.31 $ 1,898,196.78 $ 2,664,248.22 $ (766,051.44)$ 3,552,330.96 $ (1,654,134 18)$ (53.44) Total Expenditures Personnel Costs: 6000 Salaries 30,123.98 337,578.92 385,956.00 48,377.08 514,608.00 177,029.08 65.60 6001 Overtime 2,454.04 18,131.54 30,510.00 12,378.46 40,680.00 22,548.46 44.57 6002 Standby Time 1,025.27 9,549.63 8,685.00 (864 63) 11,580.00 2,030.37 82.47 6100 Medicare 733.95 6,566.59 7,362.00 795.41 9,816.00 3,249.41 66.90 6101 Unemployment Insurance 0.00 142.26 0.00142 ( 26) 0.00 (142 26) 0.00 6102 Workers'Compensation 2,082.91 21,110.64 23,571.00 2,460.36 31,428.00 10,317.36 67.17 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 36,297.68 44,991.00 8,693.32 59,988.00 23,690.32 60.51 6201 Retirement Benefits 8,594.32 92,290.14 104,157.00 11,866.86 138,876.00 46,585.86 66.46 6202 Health Insurance 19,494.14 167,640.86 162,252.00 (5,388 86) 216,336.00 48,695.14 77.49 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 64,508.61 $ 689,308.26 $ 767,484.00 $ 78,175.74 $ 1,023,312.00 $ 334,003.74 $ 67.36 Non-Personnel Costs: 7000 Audit 1,537.25 1,537.25 0.00 (1,537 25) 0.00 (1 537 25) 0.00 7001 Communications 654.18 9,145.35 9,000.00 (145 35) 12,000.00 2,854.65 76.21 7002 Postage and Freight 37.49 2,624.63 8,062.47 5,437.84 10,749.96 8,125.33 24.42 7003 Bank and Credit Card Fees 0.00 31,932.91 36,749.97 4,817.06 48,999.96 17,067.05 65.17 7004 Insurance 0.00 58,917.13 34,725.06 (24,192 07) 46,300.08 (12.617 05) 127.25 Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 6 Harbor Enterprise Fund For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7006 Legal 3,460.05 9,694.02 7,499.97 (2,194.05) 9,999.96 305.94 96.94 7009 Contracted Services 7,080.58 57,127.84 56,999.97 (127.87) 75,999.96 18,872.12 75.17 7011 Testing 12.85 453.03 0.00 (453.03) 0.00 (453.03) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 7,183.95 87,128.71 86,250.06 (878.65) 115,000.08 27,871.37 75.76 7016 Heating Fuel 724.72 8,420.74 7,499.97 (920 77) 9,999.96 1,579.22 84.21 7100 General Power for Resale 17,544.67 184,144.70 266,249.97 82,105.27 354,999.96 170,855.26 51.87 7210 Vehicle Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 1,154.17 13,393.39 21,749.94 8,356.55 28,999.92 15,606.53 46.18 7212 Uniform Allowance 0.00 161.84 0.00 (161 84) 0.00 (161 84) 0.00 7213 Safety Equipment 665.22 4,167.33 5,625.00 1,457.67 7,500.00 3,332.67 55.56 7214 Janitorial Supplies 554.40 7,482.26 6,374.97 (1,107.29) 8,499.96 1,017.70 88.03 7215 Operating Supplies 1,085.44 20,220.40 25,499.97 5,279.57 33,999.96 13,779.56 59.47 7216 Maintenance&Repair 1,988.58 26,778.13 39,000.06 12,221.93 52,000.08 25,221.95 51.50 7217 Small Tools&Equipment 198.61 7,651.31 8,250.03 598.72 11,000.04 3,348.73 69.56 7300 Advertising 0.00 1,759.88 3,750.03 1,990.15 5,000.04 3240.16 35.20 7301 Subscriptions&Dues 0.00 1,025.00 1,125.00 100.00 1,500.00 475.00 68.33 7302 Travel&Subsistence 614.95 4,839.41 7,499.97 2,660.56 9,999.96 5,160.55 48.39 7303 Education&Training 0.00 644.60 2,999.97 2,355.37 3,999.96 3,355.36 16.12 7304 Equipment Rent 0.00 245.19 375.03 129.84 500.04 254.85 49.03 7320 Harbor Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7321 Harbor General Indirect Costs 34,344.42 309,099.76 309,099.78 0.02 412,133.04 103,033.28 75.00 7322 Harbor Admin Indirect Costs 22,850.25 205,652.25 205,652.25 0.00 274,203.00 68,550.75 75.00 7323 SMIC General Indirect Costs 3,666.25 32,996.25 32,996.25 0.00 43,995.00 10,998.75 75.00 7324 Gen Fund Indirect Costs 27,607.58 248,468.22 248,468.22 0.00 331,290.96 82,822.74 75.00 7325 Harbor Internal Cost Allocation (64,208 26) (577,874.28) (593,282.97) (15,408.69) (791.043.96) (213,169.68) 73.05 7330 P.I.L.T. 0.00 8,481.26 132,575.94 124,094.68 176,767.92 168,286.66 4.80 7331 Redass PILT to Transfer-Out 0.00 (8,481 26) (132,575.94) (124,094 68) (176.767 92) (168,286.66) 4.80 7808 Bad Debt Expense 0.00 0.00 7,500.06 7,500.06 10,000.08 10,000.08 0.00 7810 Miscellaneous Expense 25.00 1,818.27 2,625.03 806.76 3,500.04 1,681.77 51.95 7900 Depreciation Expense 0.00 0.00 1,184,288.31 1,184,288.31 1,579,051.08 1,579,051.08 0.00 8012 Debt Service Interest Expense 0.00 0.00 196,650.72 196,650.72 262,200.96 262,200.96 0.00 8014 Amortization of Bond Issue Costs 0.00 0.00 4,446.72 4,446.72 5,928.96 5,928.96 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 4,817.51 38,540.08 43,357.59 4,817.51 57,810.12 19,270.04 66.67 8300 Debt Service Principal 0.00 0.0Q 352.413.72 352.413.72 469.884.96 469.884.96 0.0Q Total Non-Personnel Costs: $ 73,599.86 $ 798,195.60 $ 1629.503.09 $ 1,831.307.49 $ 3.506,004.12 $ 2.707,808.52 $ 22.77 Total Expenditures $ 138,108.47 $ 1,487,503.86 $ 3,396,987.09 $ 1,909,483.23 $ 4,529,316.12 $ 3,041,812.26 $ 32.84 Excess Revenue Over(Under)Expenditures 127,893.84 410,692.92 (732,738 87) (2,675.534 67) (976,985 16) (4,695.946 44) 42.04 ,d Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Pae: 7 SMIC Enterprise Fund 9 For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4632 Insurance Recovery 0.00 5,520.00 0.00 5,520.00 0.00 5,520.00 0.00 5000 Land Rents&Leases 38,826.83 39,826.83 83,999.97 (44 173 14) 111,999.96 (72,173 13) (35.56) 5101 Moorage 1,610.00 6,031.90 2,250.00 3,781.90 3,000.00 3,031.90 (201.06) 5102 Wharfage 898.70 5,955.94 3,187.53 2,768.41 4,250.04 1,705.90 (140.14) 5103 Boat Lift Fees 22,354.49 103,551.06 74,999.97 28,551.09 99,999.96 3,551.10 (103.55) 5104 Storage Fees 9,007.80 76,329.40 82,500.03 (6,170 63) 110,000.04 (33,670 64) (69.39) 5106 SMIC Power Sales 3,930.96 34,326.21 25,499.97 8,826.24 33,999.96 326.25 (100.96) 5109 Washdown Pad Fees 1,669.43 6,425.01 0.00 6,425.01 0.00 6,425.01 0.00 5153 Fuel Pumping Fee 0.00 7,557.42 2,250.00 5,307.42 3,000.00 4,557.42 (251.91) 5800 Labor&Services 157.50 492.50 749.97 (257 47) 999.96 (507.46) (49.25) 5801 Turn on Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5802 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5905 EF Penalties and Interest 0.00 127.83 0.00 127.83 0.00 127.83 0.00 5940 Amortization of Contributions-in-Aid 0.00 0.00 786,036.06 (786,036.06) 1,048,048.08 (1,048,048.08) 0.00 Total Revenues $ 78,455.71 $ 286,144.10 $ 1,061,473.50 $ (775,329.40)$ 1,415,298.00 $ (1,129,153.90)$ (20.22) Total Expenditures Personnel Costs: 6000 Salaries 7,934.64 52,796.59 45,882.00 (6,914.59) 61,176.00 8,379.41 86.30 6001 Overtime 562.65 3,200.53 2,376.00 (824.53) 3,168.00 (32 53) 101.03 6100 Medicare 130.03 853.75 747.00 (106.75) 996.00 142.25 85.72 6102 Workers'Compensation 839.81 5,194.02 3,645.00 6103 ESC (1.549.02) 4,860.00 (334 02) 106.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 2,022.60 6,774.68 1,701.00 (5,073.68) 2,268.00 (4.506 68) 298.71 6202 Health Insurance 4,150.36 21,502.38 8,622.00 (12,880 38) 11,496.00 (10,006 38) 187.04 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 15,640.09 $ 90,321.95 $ 62,973.00 $ (27,348 95)$ 83,964.00 $ (6,357.95)$ 107.57 Non-Personnel Costs: 7001 Communications 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7002 Postage and Freight 0.00 1,374.46 4,125.06 2,750.60 5,500.08 4,125.62 24.99 7003 Bank and Credit Card Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7004 Insurance 0.00 3,297.72 6,299.91 3,002.19 8,399.88 5,102.16 39.26 7006 Legal 2,766.45 17,517.62 0.00 (17,517.62) 0.00 (17,517 62) 0.00 7009 Contracted Services 0.00 16,172.46 37,500.03 21,327.57 50,000.04 33,827.58 32.34 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 292.70 12,660.95 11,250.00 (1,410.95) 15,000.00 2,339.05 84.41 7016 Heating Fuel 645.90 2,206.92 4,500.00 2,293.08 6,000.00 3,793.08 36.78 7100 General Power for Resale 0.00 16,850.40 16,499.97 (350.43) 21,999.96 5,149.56 76.59 7102 Power Fuel Costs 834.14 3,884.64 0.00 (3,884.64) 0.00 (3,884 64) 0.00 7211 Gas&Lube 0.00 5,850.73 7,499.97 1,649.24 9,999.96 4,149.23 58.51 7215 Operating Supplies 143.23 2,998.22 4,500.00 1,501.78 6,000.00 3,001.78 49.97 7216 Maintenance&Repair 809.37 40,349.51 27,000.00 (13,349.51) 36,000.00 (4,349 51) 112.08 7217 Small Tools&Equipment 0.00 2,797.14 1,125.00 (1,672.14) 1,500.00 (1,297 14) 186.48 7300 Advertising 0.00 368.52 2,999.97 2,631.45 3,999.96 3,631.44 9.21 7302 Travel&Subsistence 0.00 0.00 74.97 74.97 99.96 99.96 0.00 Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 8 SMIC Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7320 Harbor Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7321 Harbor General Indirect Costs 4,211.67 37,905.01 37,905.03 0.02 50,540.04 12,635.03 75.00 7322 Harbor Admin Indirect Costs 2,801.92 25,217.26 25,217.28 0.02 33,623.04 8,405.78 75.00 7323 SMIC General Indirect Costs 6,823.66 61,412.98 61,412.94 (0.04) 81,883.92 20,470.94 75.00 7324 Gen Fund Indirect Costs 7,368.42 66,315.78 66,315.78 0.00 88,421.04 22,105.26 75.00 7325 Harbor Internal Cost Allocation (10,489.91) (94,409.23) (94,408.47) 0.76 (125,877.96) (31,468.73) 75.00 7330 P.I.L.T. 0.00 1,239.41 15,315.12 14,075.71 20,420.16 19,180.75 6.07 7331 Reclass PlLTtoTransfer-Out 0.00 (1,239.41) (15,315.12) (14,075.71) (20,420.16) (19,180.75) 6.07 7808 Bad Debt Expense 0.00 0.00 2,999.97 2,999.97 3,999.96 3,999.96 0.00 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7900 Depreciation Expense 0.00 0.00 856,023.03 856,023.03 1,141,364.04 1,141,364.04 0.00 8012 Debt Service Interest Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8013 Amortization of Deferred Loss on Bonds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8014 Amortization of Bond Issue Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 435,271.75 0.00 (435,271.75) 0.00 (435,271.75) 0.00 8300 Debt Service Principal 0.0Q 0.00 0.00 0.00 0.00 0.03 0.0Q Total Non-Personnel Costs: $ 16,207.55 $ 658,042.84 $ 1,079.215.47 $ 421,172.63 $ 1,438,953.96 $ 780,911.12 $ 45.73 Total Expenditures $ 31,847.64 $ 748,364.79 $ 1,142,188.47 $ 393,823.68 $ 1,522,917.96 $ 774,553.17 $ 49.14 Excess Revenue Over(Under)Expenditures 46.60837 • 80,71. s 08) (107,619.96) (1,903,707.07) (429.49) P Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 9 Parking Enterprise Fund For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5200 S.Harbor Lot 7,411.20 114,959.79 90,000.00 24,959.79 120,000.00 (5,040 21) (95.80) 5201 N.Harbor Lot 2,943.92 64,126.18 41,249.97 22,876.21 54,999.96 9,126.22 (116.59) 5202 N.E.Ramp Lot 1,841.12 47,934.58 34,499.97 13,434.61 45,999.96 1,934.62 (104.21) 5203 Boulder Field Lot 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5204 S.Harbor Uplands Lot 2,149.54 17,378.52 11,999.97 5,378.55 15,999.96 1,378.56 (108.62) 5205 Slip Holder Parking Passes 93.46 26,402.00 18,749.97 7,652.03 24,999.96 1,402.04 (105.61) 5206 Employee Passes 0.00 7,683.21 5,625.00 2,058.21 7,500.00 183.21 (102.44) 5207 Miscellaneous Parking Fees 0.00 93.46 299.97 (206 51) 399.96 (306 50) (23.37) 5208 S.W.Harbor Lot 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5209 Company Vehicle Pass 0.00 93.46 0.00 93.46 0.00 93.46 0.00 5210 Vehicle w/Trailer 0.00 10,467.38 7,875.00 2,592.38 10,500.00 (32 62) (99.69) 5211 Visitor Parking Permits 0.00 467.30 0.00 467.30 0.00 467.30 0.00 5212 Fines-Parking Tickets 775.85 3,061.12 0.00 3,061.12 0.00 3,061.12 0.00 5899 Miscellaneous Revenue 47.65 620.65 0.00 620.65 0.00 620.65 0.00 5901 EF Investment Interest 0.00 1.31 2,250.00 (2z48 69) 3,000.00 (2,998 69) (0.04) 5940 Amort of CIA 0.0Q 0.00 0.00 0.00 0.00 0.0Q 0.0Q Total Revenues $ 15,262.74 $ 293,288.96 $ 212,549.85 $ 80,739.11 $ 283,399.80 $ 9,889.16 $ (103.49) Total Expenditures Personnel Costs: 6000 Salaries 8,942.82 56,602.87 84,204.00 27,601.13 112,272.00 55,669.13 50.42 6001 Overtime 55.38 3,463.31 1,953.00 (1,510 31) 2,604.00 (859 31) 133.00 6100 Medicare 601.96 3,822.07 5,778.00 1,955.93 7,704.00 3,881.93 49.61 6101 Unemployment Insurance 0.00 0.00 5,247.00 5,247.00 6,996.00 6,996.00 0.00 6102 Workers'Compensation 808.76 3,772.01 576.00 6103 ESC (3.196.07) 768.00 (3,004.01) 491.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 300.74 1,193.18 504.00 (689 18) 672.00 (521 18) 177.56 6202 Health Insurance 392.1Q 2.869.98 3.105.00 235.02 4,140.00 1,270.02 69.32 Total Personnel Costs: $ 11,101.76 $ 71,723.42 $ 101,367.00 $ 29,643.58 $ 135,156.00 $ 63,432.58 $ 53.07 Non-Personnel Costs: 7001 Communications 165.02 1,603.20 3,750.03 2,146.83 5,000.04 3,396.84 32.06 7002 Postage and Freight 0.00 103.26 562.50 459.24 750.00 646.74 13.77 7003 Bank and Credit Card Fees 0.00 (160 00) 5,249.97 5,409.97 6,999.96 7,159.96 (2.29) 7004 Insurance 0.00 1,114.37 2,025.00 910.63 2,700.00 1,585.63 41.27 7006 Legal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 0.00 50.00 0.00 (50 00) 0.00 (50 00) 0.00 7011 Testing 0.00 124.00 0.00 (124.00) 0.00 (124.00) 0.00 7012 Other Special Services 0.00 9,700.00 7,125.03 (2,574 97) 9,500.04 (199 96) 102.10 7015 Utilities 113.69 351.03 375.03 24.00 500.04 149.01 70.20 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 35.97 0.00 (35 97) 0.00 (35 97) 0.00 7211 Gas&Lube 131.39 635.99 749.97 113.98 999.96 363.97 63.60 7212 Uniform Allowance 0.00 381.20 0.00 (381 20) 0.00 (381 20) 0.00 7213 Safety Equipment 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7215 Operating Supplies 497.12 5,391.32 11,250.00 5,858.68 15,000.00 9,608.68 35.94 7216 Maintenance 8 Repair 118.11 8,548.55 11,250.00 2,701.45 15,000.00 6,451.45 56.99 t Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 10 Parking Enterprise Fund For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7217 Small Tools&Equipment 0.00 684.86 1,500.03 815.17 2,000.04 1,315.18 34.24 7300 Advertising 136.95 360.85 749.97 389.12 999.96 639.11 36.09 7301 Subscriptions&Dues 0.00 3,387.50 4,500.00 1,112.50 6,000.00 2,612.50 56.46 7302 Travel&Subsistence 0.00 848.29 187.47 (660.82) 249.96 (598 33) 339.37 7303 Education&Training 0.00 890.00 749.97 (140.03) 999.96 109.96 89.00 7304 Equipment Rent 0.00 541.70 0.00 (541.70) 0.00 (541 70) 000 7307 GF Administrative Fee 861.58 7,754.22 7,754.22 0.00 10,338.96 2,584.74 75.00 7330 P.I.L.T. 0.00 0.00 17,003.97 17,003.97 22,671.96 22,671.96 0.00 7331 Redass PILT to Transfer-Out 0.00 0.00 (17,003 97) (17,003.97) (22.671 96) (22,671 96) 0.00 7808 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 104.35 600.03 495.68 800.04 695.69 13.04 7900 Depreciation Expense 0.00 0.00 17,226.72 17,226.72 22,968.96 22,968.96 0.00 8101 Infrastructure 0.00 0.00 7,499.97 7,499.97 9,999.96 9,999.96 0.00 8103 Capital Equipment 0.00 0.00 1,874.97 1,874.97 2,499.96 2,499.96 0.00 8104 Motor Pool Rent 1,083.33 8.666.64 9,749.97 1,083.33 12.999.96 4,333.32 66.67 Total Non-Personnel Costs: $ 3,107.19 $ 51,117.30 95.105.88 $ 43,988.58 $ 126,807.84 $ 75,690.54 $ 40.31 Total Expenditures $ 14,208.95 $ 122,840.72 $ 196,472.88 $ 73,632.16 $ 261,963.84 $ 139,123.12 $ 46.89 Excess Revenue Over(Under)Expenditures 1,053.79 170,448.24 16,076.97 7,106.95 21,435.96 (129 233 96) (795.15) 0 Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 11 Electric Enterprise Fund For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)AJnder %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 181,298.46 1,736,031.36 1,431,480.78 304,550.58 1,908,641.04 (172,609.68) (90.96) 5302 Residential fuel factor 70,527.34 699,712.94 654,933.78 44,779.16 873,245.04 (173,532.10) (80.13) 5303 Residential customer charge 0.00 0.00 364,149.00 (364,149.00) 485,532.00 (485.532.00) 0.00 5310 SG Service 117,020.14 1,014,828.46 870,644.25 144,184.21 1,160,859.00 (146,030.54) (87.42) 5312 SG fuel factor 42,943.92 380,547.97 345,167.28 35,380.69 460,223.04 (79,675.07) (82.69) 5313 SG Customer Charge 0.00 0.00 177,165.00 (177,165 00) 236,220.00 (236,220.00) 0.00 5320 LG Service 283,126.75 2,490,419.09 1,483,899.03 1,006,520.06 1,978,532.04 511,887.05 (125.87) 5321 L.G.Power Co-op Rebate (55 84) (302 03) 0.00 (302 03) 0.00 (302.03) 0.00 5322 LG fuel factor 112,102.86 1,021,621.85 947,085.03 74,536.82 1,262,780.04 (241,158.19) (80.90) 5323 LG customer charge 0.00 0.00 33,516.00 (33,516 00) 44,688.00 (44,688.00) 0.00 5324 LG demand charge 0.00 (1,326 57) (2,738 25) 1,411.68 (3,651.00) 2,324.43 (36.33) 5325 Electric KVAR rate 0.00 0.00 7,499.97 (7,499 97) 9,999.96 (9,999 96) 0.00 5326 Alternate Energy 0.00 0.00 1,094,680.53 (1,094,680 53) 1,459,574.04 (1,459,574.04) 0.00 5340 Spec.Contract Energy 42,712.89 400,653.74 79,206.03 321,447.71 105,608.04 295,045.70 (379.38) 5342 Special Contract fuel factor 36,979.12 420,327.59 372,129.75 48,197.84 496,173.00 (75,845.41) (84.71) 5343 Spec.Contract customer charge 0.00 0.00 705.78 (705 78) 941.04 (941.04) 0.00 5344 Special Contract Demand 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5345 Special Contract Demand 0.00 0.00 238,326.03 (238,326 03) 317,768.04 (317,768.04) 0.00 5350 Harbor Fund Power Sales 15,392.36 158,879.69 158,055.75 823.94 210,741.00 (51,861.31) (75.39) 5352 Harbor power fuel factor 6,253.87 65,693.90 65,597.22 96.68 87,462.96 (21,769.06) (75.11) 5360 Street&Yard 5,474.09 50,089.16 52,499.97 (2,410 81) 69,999.96 (19,910.80) (71.56) 5362 Yard Light Fuel 404.23 3,992.00 0.00 3,992.00 0.00 3,992.00 0.00 5801 Turn on Fees 1,358.86 13,460.88 11,250.00 2,210.88 15,000.00 (1,539.12) (89.74) 5802 Equipment Rental 0.00 2,390.00 18,749.97 (16,359.97) 24,999.96 (22,609.96) (9.56) 5803 Joint Pole Use 0.00 0.00 7,499.97 (7,499 97) 9,999.96 (9,999.96) 0.00 5804 Work Order Revenue 0.00 17,193.05 15,000.03 2,193.02 20,000.04 (2,806.99) (85.97) 5890 Collection of Doubtful Accounts 603.51 2,911.96 0.00 2,911.96 0.00 2,911.96 0.00 5899 Miscellaneous Revenue 000 0.00 1,500.03 (1,50003) 2,000.04 (2,000.04) 0.00 5901 EF Investment Interest 0.00 8.25 9,000.00 (8,991 75) 12,000.00 (11,991.75) (0.07) 5905 EF Penalties and Interest 6,379.05 53,839.48 45,000.00 8,839.48 60,000.00 (6,160.52) (89.73) 5906 EF Work Order Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5931 Assessment Interest 0.00 530.09 749.97 (219 88) 999.96 (469.87) (53.01) 5940 Amort.of CIA-General 0.00 0.00 782,539.47 (782,539.47) 1,043,385.96 (1.043,385.96) 0.00 5941 Amort.Bond Premium 0.00 0.00 6,274.53 (6.274.53) 8,366.04 (8,366.04) 0.00 Total Revenues $ 922,521.61 $ 8,531,502.86 $ 9,271,566.90 $ (740,064.04)$ 12,362,089.20 $ (3,830,586.34)$ (69.01) Total Expenditures Personnel Costs: 6000 Salaries 49,845.49 550,059.53 663,957.00 113,897.47 885,276.00 335,216.47 62.13 6001 Overtime 4,431.69 17,605.11 47,241.00 29,635.89 62,988.00 45,382.89 27.95 6002 Standby Time 7,212.24 65,971.74 65,016.00 (955 74) 86,688.00 20,716.26 76.10 6100 Medicare 1,005.26 10,358.85 11,772.00 1,413.15 15,696.00 5,337.15 66.00 6101 Unemployment Insurance 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 6102 Workers'Compensation 2,959.95 29,019.48 32,598.00 3,578.52 43,464.00 14,444.52 66.77 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 51,960.97 69,192.00 17,231.03 92,256.00 40,295.03 56.32 6201 Retirement Benefits 16,446.86 104,873.76 124,866.00 19,992.24 166,488.00 61,614.24 62.99 Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 12 Electric Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 6202 Health Insurance 18,050.96 160,228.94 160,164.00 (64 94) 213,552.00 53,323.06 75.03 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 344.70 10,314.00 9,969.30 13,752.00 13,407.30 2.51 6205 Electric Union Benefits 155.70 11.555.85 15.003.0Q 3.447.1$ 20.004.0Q 8.448,15 57.77 Total Personnel Costs: $ 100,108.15 $ 1,001,978.93 $ 1,202,373.00 $ 200,394.07 $ 1,603,164.00 $ 601,185.07 $ 62.50 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 1,361.07 14,318.33 14,625.00 306.67 19,500.00 5,181.67 73.43 7002 Postage and Freight 135.19 9,768.82 18,000.00 8,231,18 24,000.00 14,231.18 40.70 7003 Bank and Credit Card Fees 0.00 33,988.45 36,000.00 2,011.55 48,000.00 14,011.55 70.81 7004 Insurance 0.00 29,785.46 46,500.03 16,714.57 62,000.04 32,214.58 48.04 7006 Legal 547.95 6,638.13 46,500.03 39,861.90 62,000.04 55,361.91 10.71 7009 Contracted Services 6,683.00 206,537.20 199,082.97 (7,454.23) 265,443.96 58,906.76 77.81 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7011 Testing 0.00 413.92 0.00 (413.92) 0.00 (413.92) 0.00 7012 Other Special Services 865.33 7,906.01 11,250.00 3,343.99 15,000.00 7,093.99 52.71 7015 Utilities 4,658.99 59,071.82 70,499.97 11,428.15 93,999.96 34,928.14 62.84 7016 Heating Fuel 0.00 4,998.96 24,750.00 19,751.04 33,000.00 28,001.04 15.15 7017 Rents&Leases 283.33 20,535.79 12,750.03 (7,785.76) 17,000.04 (3,535.75) 120.80 7101 Chugach Power Purchases 171,479.38 1,311,477.38 1,267,499.97 (43,977.41) 1,689,999.96 378,522.58 77.60 7102 Power Fuel Costs 286,006.00 2,056,999.00 2,189,999.97 133,000.97 2,919,999.96 863,000.96 70.45 7103 Fuel for Generators 0.00 0.00 112,500.00 112,500.00 150,000.00 150,000.00 0.00 7210 Vehicle Supplies 366.14 1,271.96 5,250.06 3,978.10 7,000.08 5,728.12 18.17 7211 Gas&Lube 1,047.43 14,254.86 32,249.97 17,995.11 42,999.96 28,745.10 33.15 7212 Uniform Allowance 0.00 251.14 0.00 (251.14) 0.00 (251 14) 0.00 7213 Safety Equipment 0.00 3,098.94 3,750.03 651.09 5,000.04 1.901.10 61.98 7214 Janitorial Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 8,878.97 81,486.64 166,500.00 85,013.36 222,000.00 140,513.36 36.71 7216 Maintenance&Repair 519.12 40,090.51 90,000.00 49,909.49 120,000.00 79,909.49 33.41 7217 Small Tools&Equipment 0.00 1,886.10 37,500.12 35,614.02 50,000.16 48,114.06 3.77 7300 Advertising 0.00 579.40 6,000.03 5,420.63 8,000.04 7,420.64 7.24 7301 Subscriptions&Dues 0.00 31,593.88 7,500.06 (24,093.82) 10,000.08 (21,593.80) 315.94 7302 Travel&Subsistence 2,687.97 10,238.27 22,500.00 12,261.73 30,000.00 19,761.73 34.13 7303 Education&Training 1,995.00 8,608.60 33,749.91 25,141.31 44,999.88 36,391.28 19.13 7304 Equipment Rent 414,00 10,090.77 17,250.03 7,159.26 23,000.04 12,909.27 43.87 7305 Grant Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7307 GF Administrative Fee 72,019.75 648,177.75 648,177.75 0.00 864,237.00 216,059.25 75.00 7330 P.I.L.T. 0.00 76,782.89 674,240.22 597,457.33 898,986.96 822,204.07 8.54 7331 Redass PILT to Transfer-Out 0.00 (76,782.89) (674,240.22) (597,457.33) (898,986.96) (822,204.07) 8.54 7808 Bad Debt Expense 0.00 (829.65) 22,500.00 23,329.65 30,000.00 30,829.65 (2.77) 7810 Miscellaneous Expense 0.00 313.20 9,749.97 9,436.77 12,999.96 12,686.76 2.41 7900 Depreciation Expense 0.00 0.00 1,365,811.47 1,365,811.47 1,821,081.96 1,821,081.96 0.00 8010 Utility Deposit Interest 103.42 859.98 1,050.03 190.05 1,400.04 540.06 61.43 8012 Debt Service Interest Expense 0.00 0.00 218,652.03 218,652.03 291,536.04 291,536.04 0.00 8014 Amortization of Bond Issue Costs 0.00 0.00 6,318.72 6,318.72 8,424.96 8,424.96 0.00 8101 Infrastructure 0.00 0.00 262,499.94 262,499.94 349,999.92 349,999.92 0.00 8102 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 4,000.00 37,500.03 33,500.03 50,000.04 46,000.04 8.00 8104 Motor Pool Rent 14,583.33 116,666.72 131,249.97 14,583.25 174,999.96 58,333.24 66.67 • 11. • Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 13 Electric Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-O (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 8200 Work Order Sal/Benefit credits 0.00 (73,255.78) (22,023 00) 51,232.78 (29,364 00) 43,891.78 249.47 8201 Work Order Operating Supply credits 0.00 (49,602.04) (37,500.03) 12,102.01 (50,000 04) (398 00) 99.20 8300 Debt Service Principal _ 0.00 0.0Q 285,000.03 285,000.03 380,000.04 380,000.04 0.00 Total Non-Personnel Costs: $ 574,635.37 $ 4,612,220.52 $ 7,401,195.09 $ 2,788,974.57 $ 9,868,260.12 $ 5,256,039.60 $ 46.74 Total Expenditures $ 674,743.52 $ 5,614,199.45 $ 8,603,568.09 $ 2,989,368.64 $ 11,471,424.12 $ 5,857,224.67 $ 48.94 Excess Revenue Over(Under)Expenditures 247,778.09 2,917,303.41 667,998.81 (3,729,432.68) 890,665.08 (9 687 811 01) (327.54) • c Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 14 Water Enterprise Fund For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 38,243.46 331,421.54 324,935.28 6,486.26 433,247.04 (101.825.50) (76.50) 5310 SG Service 11,238.29 86,392.93 95,702.22 (9,309.29) 127,602.96 (41,210.03) (67.70) 5320 LG Service 21,539.29 158,273.21 164,819.97 (6,546.76) 219,759.96 (61,486.75) (72.02) 5330 SMIC Sales 3,679.50 38,370.58 46,859.22 (8,488.64) 62,478.96 (24,108.38) (61.41) 5340 Spec.Contracts 21,045.07 210,282.37 229,724.28 (19,441.91) 306,299.04 (96,016.67) (68.65) 5801 Turn on Fees 887.33 5,073.40 3,497.22 1,576.18 4,662.96 410.44 (108.80) 5806 Ship Water 7,689.60 56,710.80 72,947.25 (16,236.45) 97,263.00 (40,552.20) (58.31) 5807 Hydrant Rentals 4,631.00 43,135.90 42,911.28 224.62 57,215.04 (14,079.14) (75.39) 5899 Miscellaneous Revenue 0.00 25,982.60 225.00 25,757.60 300.00 25,682.60 (8,660.87) 5901 EF Investment Interest 0.00 9.99 7,499.97 (7,489 98) 9,999.96 (9,989 97) (0.10) 5905 EF Penalties and Interest 808.90 6,019.26 0.00 6,019.26 0.00 6,019.26 0.00 5940 Amort.of CIA-General 0.0Q 0.00 16.667.2a (16 667 28) 22.223.04 122 223 04) 0.0Q Total Revenues $ 109,762.44 $ 961,672.58 $ 1,005,788.97 $ (44,116 39)$ 1,341,051.96 $ (379,379.38)$ (71.71) Total Expenditures Personnel Costs: 6000 Salaries 12,026.52 105,554.83 163,242.00 57,687.17 217,656.00 112,101.17 48.50 6001 Overtime 171.01 3,146.80 3,357.00 210.20 4,476.00 1,329.20 70.30 6002 Standby Time 309.89 6,828.05 8,064.00 1,235.95 10,752.00 3,923.95 63.50 6100 Medicare 166.26 1,570.25 2,043.00 472.75 2,724.00 1,153.75 57.65 6102 Workers'Compensation 563.42 4,424.92 7,326.00 2,901.08 9,768.00 5,343.08 45.30 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 8,717.02 10,620.00 1,902.98 14,160.00 5,442.98 61.56 6201 Retirement Benefits 3,055.53 24,831.64 35,262.00 10,430.36 47,016.00 22,184.36 52.82 6202 Health Insurance 5,943.76 44,230.54 49,707.00 5,476.46 66,276.00 22,045.46 66.74 6203 In Lieu of FICA 0.00 0.0Q 369.00 369.00 492.00 492.00 QM Total Personnel Costs: $ 22,236.39 $ 199,304.05 $ 279,990.00 $ 80,685.95 $ 373,320.00 $ 174,015.95 $ 53.39 Non-Personnel Costs: 7001 Communications 1,358.95 7,362.47 7,875.00 512.53 10,500.00 3,137.53 70.12 7002 Postage and Freight 0.00 2,140.77 4,875.03 2,734.26 6,500.04 4,359.27 32.93 7003 Bank and Credit Card Fees 0.00 3,536.86 3,375.00 (161 86) 4,500.00 963.14 78.60 7004 Insurance 0.00 3,771.28 6,000.03 2,228.75 8,000.04 4,228.76 47.14 7006 Legal 0.00 929.12 3,750.03 2,820.91 5,000.04 4,070.92 18.58 7009 Contracted Services 0.00 2,599.61 85,500.00 82,900.39 114,000.00 111,400.39 2.28 7011 Testing 677.85 7,780.33 8,400.06 619.73 11,200.08 3,419.75 69.47 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 21,922.22 154,550.48 174,375.00 19,824.52 232,500.00 77,949.52 66.47 7211 Gas&Lube 580.82 5,764.21 7,612.56 1,848.35 10,150.08 4,385.87 56.79 7213 Safety Equipment 228.58 856.99 2,437.47 1,580.48 3,249.96 2,392.97 26.37 7215 Operating Supplies 90.05 7,417.08 31,500.00 24,082.92 42,000.00 34,582.92 17.66 7216 Maintenance&Repair 57.16 19,553.71 24,000.03 4,446.32 32,000.04 12,446.33 61.11 7217 Small Tools&Equipment 25.31 5,033.39 5,774.94 741.55 7,699.92 2,666.53 65.37 7300 Advertising 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7301 Subscriptions&Dues 0.00 1,626.75 974.97 (651 78) 1,299.96 (326.79) 125.14 7302 Travel&Subsistence 0.00 886.42 4,200.03 3,313.61 5,600.04 4,713.62 15.83 7303 Education&Training 1,085.00 1,290.60 4,574.97 3,284.37 6,099.96 4,809.36 21.16 • r Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 15 Water Enterprise Fund For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7304 Equipment Rent 0.00 4,500.00 6,750.00 2,250.00 9,000.00 4,500.00 50.00 7307 GF Administrative Fee 19,868.25 178,814.25 178,814.25 0.00 238,419.00 59,604.75 75.00 7330 P.I.L.T. 0.00 6,170.84 78,529.50 72,358.66 104,706.00 98,535.16 5.89 7331 Reclass PILT to Transfer-Out 0.00 (6.170 84) (78,529 50) (72,358 66) 1104 706 00) (98,535 16) 5.89 7808 Bad Debt Expense 0.00 0.00 1,500.03 1500.03 2,000.04 2,000.04 0.00 7810 Miscellaneous Expense 0.00 532.00 2,250.00 1,718.00 3,000.00 2,468.00 17.73 7900 Depreciation Expense 0.00 0.00 149,428.44 149,428.44 199,237.92 199,237.92 0.00 8012 Debt Service Interest Expense 0.00 7,276.52 21,881.25 14,604.73 29,175.00 21,898.48 24.94 8101 Infrastructure 0.00 0.00 299,999.97 299,999.97 399,999.96 399,999.96 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 375.00 3,000.00 3,375.00 375.00 4,500.00 1,500.00 66.67 8300 Debt Service Principal 0.00 127,333.73 94,414.50 (32,919 23) 125,886.00 (1,447 73) 101.15 Total Non-Personnel Costs: $ 46.269.19 $ 546,556.57 $ 1.135,138.59 $ 588,582.02 $ 1,513,518.12 $ 966,961.55 $ 36.11 Total Expenditures $ 68,505.58 $ 745,860.62 $ 1,415,128.59 $ 669,267.97 $ 1,886,838.12 $ 1,140,977.50 8 39.53 Excess Revenue Over(Under)Expenditures 41,256.86 215,811.96 (409,339.62) (713,384 36) ;545 786 16) (1 520,356 88) 39.54 a Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 16 Wastewater Enterprise Fund For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 49,334.44 427,370.04 420,615.00 6,755.04 560,820.00 (133,449.96) (76.20) 5310 SG Service 14,362.63 112,042.10 128,393.28 (16,351.18) 171,191.04 (59,148.94) (65.45) 5320 LG Service 25,415.93 191,017.10 192,834.00 (1,816.90) 257,112.00 (66,094.90) (74.29) 5330 SMIC Sales 3,008.52 26,061.96 25,309.53 752.43 33,746.04 (7,684.08) (77.23) 5808 Sewer-Inspection 0.00 0.00 375.03 (375 03) 500.04 (500.04) 0.00 5809 Water/Seward Misc.Service 1,890.60 2,826.24 375.03 2,451.21 500.04 2,326.20 (565.20) 5901 EF Investment Interest 0.00 0.00 900.00 (900 00) 1,200.00 (1,200.00) 0.00 5905 EF Penalties and Interest 164.76 1,246.46 1,125.00 121.46 1,500.00 (253.54) (83.10) 5940 Amort.of CIA-General 0.00 0.09 123.459.75 (123 459 75) 164.613.09 (164 613 QQ) 0.00 Total Revenues $ 94,176.88 $ 760,563.90 $ 893,386.62 $ (132,822 72)$ 1,191,182.16 $ (430,618 26)$ (63.85) Total Expenditures Personnel Costs: 6000 Salaries 11,567.39 111,102.63 120,996.00 9,893.37 161,328.00 50,225.37 68.87 6001 Overtime 985.41 5,537.46 2,313.00 (3,224 46) 3,084.00 (2,453 46) 179.55 6002 Standby Time 977.20 5,019.50 4,725.00 (294 50) 6,300.00 1,280.50 79.67 6100 Medicare 176.04 1,565.11 1,368.00 (197 11) 1,824.00 258.89 85.81 6102 Workers'Compensation 593.08 4,890.48 5,877.00 986.52 7,836.00 2,945.52 62.41 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 8,970.66 10,917.00 1,946.34 14,556.00 5,585.34 61.63 6201 Retirement Benefits 3,207.02 27,084.49 25,020.00 (2,064 49) 33,360.00 6,275.51 81.19 6202 Health Insurance 5,812.28 43,859.24 34,182.00 (9.677 24) 45,576.00 1,716.76 96.23 6203 In Lieu of FICA 0.00 0.00 369.09 369.00 492.09 492.00 0.0Q Total Personnel Costs: $ 23,318.42 $ 208,029.57 $ 205,767.00 $ (2,262 57)$ 274,356.00 $ 66,326.43 $ 75.82 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 448.34 4,833.37 6,525.00 1,691.63 8,700.00 3,866.63 55.56 7002 Postage and Freight 1,709.24 4,692.48 2,999.97 (1,692.51) 3,999.96 (692 52) 117.31 7003 Bank and Credit Card Fees 0.00 4,562.97 4,124.97 (438.00) 5,499.96 936.99 82.96 7004 Insurance 0.00 2,868.28 4,875.03 2,006.75 6,500.04 3,631.76 44.13 7006 Legal 0.00 929.11 3,750.03 2,820.92 5,000.04 4,070.93 18.58 7009 Contracted Services 11,408.00 60,307.10 67,500.00 7,192.90 90,000.00 29,692.90 67.01 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7011 Testing 1,835.00 19,438.48 16,425.00 (3,013 48) 21,900.00 2,461.52 88.76 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 16,066.43 127,586.40 144,000.00 16,413.60 192,000.00 64,413.60 66.45 7016 Heating Fuel 0.00 1,508.15 1,350.00 (158 15) 1,800.00 291.85 83.79 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 711.06 7,810.13 6,487.47 (1,322.66) 8,649.96 839.83 90.29 7213 Safety Equipment 0.00 1,423.87 225.00 (1,198.87) 300.00 (1,123.87) 474.62 7215 Operating Supplies 7,110.24 18,145.60 11,250.00 (6.895.60) 15,000.00 (3,145 60) 120.97 7216 Maintenance&Repair 168.84 3,983.61 24,000.03 20,016.42 32,000.04 28,016.43 12.45 7217 Small Tools&Equipment 268.57 18,320.02 2,625.03 (15,694.99) 3,500.04 (14,819.98) 523.42 7300 Advertising 0.00 192.56 375.03 182.47 500.04 307.48 38.51 7301 Subscriptions&Dues 0.00 179.00 1,275.03 1,096.03 1,700.04 1,521.04 10.53 7302 Travel&Subsistence 283.80 3,838.88 2,999.97 (838.91) 3,999.96 161.08 95.97 A Monthly Budget-to-Actual REV/EXP Report by FUND Run:11/04/2014 at 3:50 PM City of Seward Page: 17 Wastewater Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7303 Education 8 Training 0.00 10.00 1500.03 1,490.03 2,000.04 1,990.04 0.50 7304 Equipment Rent 2,250.00 4,500.00 1,125.00 (3,375.00) 1,500.00 (3.000.00) 300.00 7307 GF Administrative Fee 12,133.33 109,200.01 109,199.97 (0.04) 145,599.96 36,399.95 75.00 7330 P.I.L.T. 0.00 5,748.47 61,432.47 55,684.00 81,909.96 76,161.49 7.02 7331 Redass PILT to Transfer-Out 0.00 (5,748.47) (61,432.47) (55,684.00) (81,909.96) (76,161,49) 7.02 7808 Bad Debt Expense 0.00 0.00 1,312.47 1,312.47 1,749.96 1,749.96 0.00 7810 Miscellaneous Expense 0.00 32.34 749.97 717.63 999.96 967.62 3.23 7900 Depreciation Expense 0.00 0.00 167,177.25 167,177.25 222,903.00 222,903.00 0.00 8012 Debt Service Interest Expense 0.00 19.99 15.03 (4.96) 20.04 0.05 99.75 8101 Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8102 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 38,727.00 117,058.00 52,499.97 (64,558.03) 69,999.96 (47.058 04) 167.23 8104 Motor Pool Rent 375.00 3,000.00 3,375.00 375.00 4,500.00 1,500.00 66.67 8300 Debt Service Principal 0.00 1,332.6$ 999.72 (332.96) 1.332.96 0.28 99.98 Total Non-Personnel Costs: $ 93,494.85 $ 515,773.03 $ 638.741.97 $ 122,968.94 $ 851,655.96 $ 335,882.93 $ 60.56 Total Expenditures $ 116,813.27 $ 723,802.60 $ 844,508.97 $ 120,706.37 $ 1,126,011.96 $ 402,209.36 $ 64.28 Excess Revenue Over(Under)Expenditures (22,636.39) 36,761.30 48,877.65 (253,529.09) 65,170.20 (832,827.62) (56.41) Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 1 General Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4000 Tax Revenue-Sales 1,058,228.15 2,391,674.94 3,259,161.72 (867,486.78) 4,345,548.96 (1,953,874.02) 55.04 4010 Tax Revenue-Real Property 90,298.16 170,779.53 536,249.97 (365,470.44) 714,999.96 (544,220.43) 23.89 4011 Tax Revenue-Personal Property 41,130.14 64,972.00 213,750.00 (148,778.00) 285,000.00 (220,028.00) 22.80 4012 Tax Revenue-Motor vehicle 0.00 15,024.18 20,999.97 (5,975.79) 27,999.96 (12,975.78) 53.66 4020 Hotel/Motel Room Tax 2,043.86 136,303.25 288,749.97 (152,446.72) 384,999.96 (248,696.71) 35.40 4030 Payments in Lieu of Tax 0.00 3,322.00 55,500.03 (52,178.03) 74,000.04 (70,678.04) 4.49 4040 Penalties and Interest on Taxes 4.69 781.99 1,199.97 (417.98) 1,599.96 (817.97) 48.88 4100 Building Permits 5,516.36 42,147.81 37,500.03 4,647.78 50,000.04 (7,852.23) 84.30 4101 Permits-Taxi 0.00 755.00 749.97 5.03 999.96 (244.96) 75.50 4102 DMV-Drivers License 1,794.50 18,487.00 18,000.00 487.00 24,000.00 (5,513.00) 77.03 4103 DMV-Motor Vehicles 5,207.10 55,853.50 48,750.03 7,103.47 65,000.04 (9,146.54) 85.93 4104 Animal Control Licenses 5.00 260.00 262.53 (2.53) 350.04 (90.04) 74.28 4105 Business License 150.00 11,010.00 15,750.00 (4,740.00) 21,000.00 (9,990.00) 52.43 4106 License and Permits-Misc 467.29 2,577.55 1,500.03 1,077.52 2,000.04 577.51 128.87 4200 Revenue Sharing 0.00 214,826.00 187,499.97 27,326.03 249,999.96 (35,173.96) 85.93 4201 PERS On-Behalf payments by SOA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4202 Jail Contract 0.00 495,440.25 559,102.50 (63,662.25) 745,470.00 (250,029.75) 66.46 4203 Dispatch Contract w/State of AK 0.00 24,250.00 36,375.03 (12,125.03) 48,500.04 (24,250.04) 50.00 4204 KPB 911 Dispatch 0.00 25,680.00 37,980.00 (12,300.00) 50,640.00 (24,960.00) 50.71 4205 Alaska Liquor Tax 0.00 10,600.00 16,499.97 (5,899.97) 21,999.96 (11,399.96) 48.18 4206 Alaska Raw Fish Tax 0.00 0.00 389,999.97 (389,999.97) 519,999.96 (519,999.96) 0.00 4207 Fisheries Resource Landing Tax 0.00 4,138.35 0.00 4,138.35 0.00 4,138.35 0.00 4251 Grant Revenue-Federal Grants 0.00 4,532.91 0.00 4,532.91 0.00 4,532.91 0.00 4252 Grant Revenue-State Grants 0.00 24,787.10 0.00 24,787.10 0.00 24,787.10 0.00 4253 Grant Revenue-Misc Grants 0.00 3,000.00 0.00 3,000.00 0.00 3,000.00 0.00 4300 Admin.Exp.-Jail 7,249.17 65,242.49 65,242.53 (0.04) 86,990.04 (21,747.55) 75.00 4301 Admin Exp.-Harbor 27,607.58 248,468.26 248,468.22 0.04 331,290.96 (82,822.70) 75.00 4302 Admin.Exp.-SMIC 7,368.42 66,315.54 66,320.28 (4.74) 88,427.04 (22,111.50) 74.99 4303 Admin.Exp.-Parking Fund 861.58 7,754.26 7,431.75 322.51 9,909.00 (2,154.74) 78.25 4304 Admin.Exp.-Electric 72,019.75 648,177.75 648,177.75 0.00 864,237.00 (216,059.25) 75.00 4305 Admin.Exp.-Water 19,868.25 178,814.25 178,814.25 0.00 238,419.00 (59,604.75) 75.00 4306 Admin.Exp.-Sewer 12,133.33 109,200.21 109,199.97 0.24 145,599.96 (36,399.75) 75.00 4307 Copying Fees 0.00 5,479.78 6,750.00 (1,270.22) 9,000.00 (3,520.22) 60.89 4308 Sales Tax Credit for Prompt Remittance 0.00 3,000.00 2,999.97 0.03 3,999.96 (999.96) 75.00 4309 Zoning Fees 0.00 0.00 187.47 (187.47) 249.96 (249.96) 0.00 4310 Project Management 0.00 904.90 0.00 904.90 0.00 904.90 0.00 4320 Misc Dog Fees 295.00 1,690.00 1,649.97 40.03 2,199.96 (509.96) 76.82 4321 Miscellaneous Jail Revenue 0.00 1,230.70 1,125.00 105.70 1,500.00 (269.30) 82.05 4322 Miscellaneous Dispatching 833.33 7,500.01 7,499.97 0.04 9,999.96 (2,499.95) 75.00 4323 Miscellaneous Police Fees 140.00 855.00 0.00 855.00 0.00 855.00 0.00 4330 Street Work Orders 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4331 Shop Work Orders 0.00 1,032.50 2,099.97 (1,067.47) 2,799.96 (1,767.46) 36.88 4332 GF Equipment Rental 0.00 7,140.00 0.00 7,140.00 0.00 7,140.00 0.00 4340 P&R:Public Use Fees 33.64 4,565.31 2,625.03 1,940.28 3,500.04 1,065.27 130.44 4341 P&R:Punchard Fees 1,731.78 8,943.42 15,000.03 (6,056.61) 20,000.04 (11,056.62) 44.72 4342 P&R:Class Registrations 2,845.50 43,994.50 47,999.97 (4,005.47) 63,999.96 (20,005.46) 68.74 4343 P&R:Facility Rental 221.72 1,432.93 487.53 945.40 650.04 782.89 220.44 4344 P&R:Tournaments 0.00 1,658.89 7,499.97 (5,841.08) 9,999.96 (8,341.07) 16.59 Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 2 General Fund For 9/30/2014 Variance Variance Actual Y-T-O Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget 4345 P&R:Special Events 0.00 17,752.40 15,000.03 2,752.37 20,000.04 (2,247.64) 88.76 4347 P&R:Shower Fees 710.29 11,124.91 8,250.03 2,874.88 11,000.04 124.87 101.14 4348 P&R:Rock Wall Fees 7.48 508.44 900.00 (391.56) 1,200.00 (691.56) 42.37 4349 P&R:Pavilion Fees 186.91 3,996.98 2,999.97 997.01 3,999.96 (2.98) 99.93 4350 P&R:Camping Fees 22,683.21 346,010.47 198,749.97 147,260.50 264,999.96 81,010.51 130.57 4351 P&R:Camping w/Utilities 19,177.57 214,012.22 164,999.97 49,012.25 219,999.96 (5,987.74) 97.28 4352 P&R:RV Dump Station 0.00 0.00 3,750.03 (3,750.03) 5,000.04 (5,000.04) 0.00 4353 P&R:Misc Revenue 46.73 337.82 900.00 (562.18) 1,200.00 (862.18) 28.15 4354 P&R:Work Orders 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4370 Library Service Revenue 1,139.90 7,895.78 9,000.00 (1,104.22) 12,000.00 (4,104.22) 65.80 4371 Library Circulation Revenue 486.14 4,280.61 5,249.97 (969.36) 6,999.96 (2,719.35) 61.15 4372 Museum Revenue 0.00 6,951.00 9,000.00 (2,049.00) 12,000.00 (5,049.00) 57.93 4373 Museum Admissions 2,730.00 17,347.50 0.00 17,347.50 0.00 17,347.50 0.00 4380 General Fund Land Rents&Leases 28,675.00 48,715.00 41,024.97 7,690.03 54,699.96 (5,984.96) 89.06 4382 Jail Facility Rental 2,500.00 22,500.00 22,500.00 0.00 30,000.00 (7,500.00) 75.00 4383 Municipal Building Rent 0.00 0.00 48,750.03 (48,750.03) 65,000.04 (65,000.04) 0.00 4400 Fines and Bails 1,368.00 10,894.46 6,750.00 4,144.46 9,000.00 1,894.46 121.05 4500 GF Interest on Investments 104.69 31,528.15 37,500.03 (5,971.88) 50,000.04 (18,471.89) 63.06 4501 GF Penalties&Interest 0.00 355.51 2,250.00 (1,894.49) 3,000.00 (2,644.49) 11.85 4503 GF Misc Interest Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4610 Surplus Sales 0.00 20.00 1,500.03 (1,480.03) 2,000.04 (1,980.04) 1.00 4611 Gravel Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4620 Franchise Fee-Refuse 0.00 3,903.64 11,250.00 (7,346.36) 15,000.00 (11,096.36) 26.02 4630 City Clerk Fees 24.00 246.00 150.03 95.97 200.04 45.96 122.98 4631 Collection of Doubtful Acconts 0.00 2,159.67 0.00 2,159.67 0.00 2,159.67 0.00 4632 Insurance Recovery/Rebate 0.00 51,198.00 0.00 51,198.00 0.00 51,198.00 0.00 4633 Vending Machine Fees 0.00 0.00 1,874.97 (1,874.97) 2,499.96 (2,499.96) 0.00 4634 SVAC Maintenance Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4639 Misc Service Fees 5.52 8.58 2,250.00 (2,241.42) 3,000.00 (2,991.42) 0.29 5899 Miscellaneous Revenue 0.70 1,269.17 0.00 1,269.17 0.00 1,269.17 0.00 5930 Assessment Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5931 Assessment Interest 0.00 0.09 0.00 0.00 0.00 0.00 0.09 Total Revenues $ 1,437,900.44 $ 5,937,620.37 $ 7,739,761.32 $ (1,802,140.95)$ 10,319,681.76 $ (4,382,061.39)$ 57.54 • I. Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 3 Harbor Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5000 Land Rents&Leases 99,380.87 112,920.87 92,999.97 19,920.90 123,999.96 (11,079.09) 91.07 5001 Land Lease Credits (15,500.00) (15,500.00) (48,096.00) 32,596.00 (64,128.00) 48,628.00 24.17 5100 Transient Moorage 52,175.73 509,736.35 424,012.50 85,723.85 565,350.00 (55,613.65) 90.16 5101 Moorage 74,681.06 790,675.73 776,999.97 13,675.76 1.035,999.96 (245,324.23) 76.32 5102 Wharfage 4,373.14 29,113.69 36,000.00 (6,886.31) 48,000.00 (18,886.31) 60.65 5103 Boat Lift Fees 17,721.38 100,799.95 83,999.97 16,799.98 111,999.96 (11,200.01) 90.00 5105 Harbor Power Sales 22,185.76 242,492.48 270,000.00 (27,507.52) 360,000.00 (117,507.52) 67.36 5108 Harbor Capital Renewal Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5150 Shower Fees 1,277.87 13,604.44 9,000.00 4,604.44 12,000.00 1,604.44 113.37 5153 Fuel Pumping Fee 0.00 9,069.31 15,375.06 (6,305.75) 20,500.08 (11,430.77) 44.24 5154 Waiting List Fees 4,630.50 7,654.50 5,249.97 2,404.53 6,999.96 654.54 109.35 5155 Towing Fees 105.00 1,050.00 1,500.03 (450.03) 2,000.04 (950.04) 52.50 5156 Pumping Boats 157.50 378.00 187.47 190.53 249.96 128.04 151.22 5157 North Harbor Launch Fee 1,299.07 33,205.74 26,250.03 6,955.71 35,000.04 (1,794.30) 94.87 5158 South Harbor Launch Fee 971.97 37,031.07 11,250.00 25,781.07 15,000.00 22,031.07 246.87 5800 Labor&Services 1,653.75 6,881.25 8,624.97 (1,743.72) 11,499.96 (4,618.71) 59.84 5801 Turn on Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5802 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5890 Collection of Doubtful Accounts 0.00 10,988.26 749.97 10,238.29 999.96 9,988.30 1,098.87 5899 Miscellaneous Revenue 23.50 732.79 1,500.03 (767.24) 2,000.04 (1,267.25) 36.64 5901 EF Investment Interest 0.00 0.00 11,250.00 (11,250.00) 15,000.00 (15,000.00) 0.00 5905 EF Penalties and Interest 865.21 7,362.35 3,750.03 3,612.32 5,000.04 2,362.31 147.25 5940 Amortization of Contributions-in-Aid 0.00 0.00 927,362.97 (927,362.97) 1,236,483.96 (1,236,483.96) 0.00 5941 Amortization of Bond Premiums 0.00 0.00 6.281.28 (6,281.28) 8.375.04 (8.375.04) 0.00 Total Revenues $ 266,002.31 $ 1,898,196.78 $ 2,664,248.22 $ (766,051.44)$ 3,552,330.96 $ (1,654,134.18)$ 53.44 , 4 Monthly Budget-to-Actual Revenue Report--By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 4 SMIC Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4632 Insurance Recovery 0.00 5,520.00 0.00 5,520.00 0.00 5,520.00 0.00 5000 Land Rents&Leases 38,826.83 39,826.83 83,999.97 (44,173.14) 111,999.96 (72,173.13) 35.56 5101 Moorage 1,610.00 6,031.90 2,250.00 3,781.90 3,000.00 3,031.90 201.06 5102 Wharfage 898.70 5,955.94 3,187.53 2,768.41 4,250.04 1,705.90 140.14 5103 Boat Lift Fees 22,354.49 103,551.06 74,999.97 28,551.09 99,999.96 3,551.10 103.55 5104 Storage Fees 9,007.80 76,329.40 82,500.03 (6,170.63) 110,000.04 (33,670.64) 69.39 5106 SMIC Power Sales 3,930.96 34,326.21 25,499.97 8,826.24 33,999.96 326.25 100.96 5109 Washdown Pad Fees 1,669.43 6,425.01 0.00 6,425.01 0.00 6,425.01 0.00 5153 Fuel Pumping Fee 0.00 7,557.42 2,250.00 5,307.42 3,000.00 4,557.42 251.91 5800 Labor&Services 157.50 492.50 749.97 (257.47) 999.96 (507.46) 49.25 5801 Turn on Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5802 Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5905 EF Penalties and Interest 0.00 127.83 0.00 127.83 0.00 127.83 0.00 5940 Amortization of Contributions-in-Aid 0.00 0.00 786,036.06 (786.036.06) 1.048,048.08 (1 048 048.08) 0.00 Total Revenues $ 78,455.71 $ 286,144.10 $ 1,061,473.50 $ (775,329.40)$ 1,415,298.00 $ (1,129,153.90)$ 20.22 � . Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page 5 Parking Enterprise Fund For 9130/2014 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5200 S.Harbor Lot 7,411.20 114,959.79 90,000.00 24,959.79 120,000.00 (5.040.21) 95.80 5201 N.Harbor Lot 2,943.92 64,126.18 41,249.97 22,876.21 54,999.96 9,126.22 116.59 5202 N.E.Ramp Lot 1,841.12 47,934.58 34,499.97 13,434.61 45,999.96 1,934.62 104.21 5203 Boulder Field Lot 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5204 S.Harbor Uplands Lot 2,149.54 17,378.52 11,999.97 5,378.55 15,999.96 1,378.56 108.62 5205 Slip Holder Parking Passes 93.46 26,402.00 18,749.97 7,652.03 24,999.96 1,402.04 105.61 5206 Employee Passes 0.00 7,683.21 5,625.00 2,058.21 7,500.00 183.21 102.44 5207 Miscellaneous Parking Fees 0.00 93.46 299.97 (206.51) 399.96 (306.50) 23.37 5208 S.W.Harbor Lot 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5209 Company Vehicle Pass 0.00 93.46 0.00 93.46 0.00 93.46 0.00 5210 Vehicle w/Trailer 0.00 10,467.38 7,875.00 2,592.38 10,500.00 (32.62) 99.69 5211 Visitor Parking Permits 0.00 467,30 0.00 467.30 0.00 467.30 0.00 5212 Fines-Parking Tickets 775.85 3,061.12 0.00 3,061.12 0.00 3,061.12 0.00 5899 Miscellaneous Revenue 47.65 620.65 0.00 620.65 0.00 620.65 0.00 5901 EF Investment Interest 0.00 1.31 2,250.00 (2,248.69) 3,000.00 (2,998.69) 0.04 5940 Amort of CIA 0.00 0.00 0.0Q 0.00 0.0Q 0.00 0.0Q Total Revenues $ 15,262.74 $ 293,288.96 $ 212,549.85 $ 80,739.11 $ 283,399.80 $ 9,889.16 $ 103.49 v Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 6 Electric Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 181,298.46 1,736,031.36 1,431,480.78 304,550.58 1,908,641.04 (172,609.68) 90.96 5302 Residential fuel factor 70,527.34 699,712.94 654,933.78 44,779.16 873,245.04 (173,532.10) 80.13 5303 Residential customer charge 0.00 0.00 364,149.00 (364,149.00) 485,532.00 (485,532.00) 0.00 5310 SG Service 117,020.14 1,014,828.46 870,644.25 144,184.21 1,160,859.00 (146,030.54) 87.42 5312 SG fuel factor 42,943.92 380,547.97 345,167.28 35,380.69 460,223.04 (79,675.07) 82.69 5313 SG Customer Charge 0.00 0.00 177,165.00 (177,165.00) 236,220.00 (236,220.00) 0.00 5320 LG Service 283,126.75 2,490,419.09 1,483,899.03 1,006,520.06 1,978,532.04 511,887.05 125.87 5321 L.G.Power Co-op Rebate (55.84) (302.03) 0.00 (302.03) 0.00 (302.03) 0.00 5322 LG fuel factor 112,102.86 1,021,621.85 947,085.03 74,536.82 1,262,780.04 (241,158.19) 80.90 5323 LG customer charge 0.00 0.00 33,516.00 5324 LG demand charge 0.00 (33,516.00)144,688.001 (44,688.00) 0.00 9 (1,326.57) (2,738.25) 1,411.68 (3,651.00) 2,324.43 36.33 5325 Electric KVAR rate 0.00 0.00 7,499.97 (7,499.97) 9,999.96 (9,999.96) 0.00 5326 Alternate Energy 0.00 • 0.00 1,094,680.53 (1,094,680.53) 1,459,574.04 (1,459,574.04) 0.00 5340 Spec.Contract Energy 42,712.89 400,653.74 79,206.03 321,447.71 105,608.04 295,045.70 379.38 5342 Special Contract fuel factor 36,979.12 420,327.59 372,129.75 48,197.84 496,173.00 (75,845.41) 84.71 5343 Spec.Contract customer charge 0.00 0.00 705.78 (705.78) 941.04 (941.04) 0.00 5344 Special Contract Demand 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5345 Special Contract Demand 0.00 0.00 238,326.03 (238,326.03) 317,768.04 (317,768.04) 0.00 5350 Harbor Fund Power Sales 15,392.36 158,879.69 158,055.75 823.94 210,741.00 (51,861.31) 75.39 5352 Harbor power fuel factor 6,253.87 65,693.90 65,597.22 96.68 87,462.96 (21,769.06) 75.11 5360 Street&Yard 5,474.09 50,089.16 52,499.97 (2,410.81) 69,999.96 (19,910.80) 71.56 5362 Yard Light Fuel 404.23 3,992.00 0.00 3,992.00 0.00 3,992.00 0.00 5801 Turn on Fees 1,358.86 13,460.88 11,250.00 2,210.88 15,000.00 (1,539.12) 89.74 5802 Equipment Rental 0.00 2,390.00 18,749.97 (16,359.97) 24,999.96 (22,609.96) 9.56 5803 Joint Pole Use 0.00 0.00 7,499.97 (7,499.97) 9,999.96 (9,999.96) 0.00 5804 Work Order Revenue 0.00 17,193.05 15,000.03 2,193.02 20,000.04 (2,806.99) 85.97 5890 Collection of Doubtful Accounts 603.51 2,911.96 0.00 2,911.96 0.00 2,911.96 0.00 5899 Miscellaneous Revenue 0.00 0.00 1,500.03 5901 EF Investment Interest 0.00 8.25 9,000.00 ( (8,991.75).75) 2,000.04 (2,000.04) 0.00 ,9912,000.00 (11,9911.75) 0.07 5905 EF Penalties and Interest 6,379.05 53,839.48 45,000.00 8,839.48 60,000.00 (6,160.52) 89.73 5906 EF Work Order Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5931 Assessment Interest 0.00 530.09 749.97 (219.88) 999.96 (469.87) 53.01 5940 Amort.of CIA-General 0.00 0.00 782,539.47 (782,539.47) 1,043,385.96 (1,043,385.96) 0.00 5941 Amort.Bond Premium 0.00 0.00 6,274.53 (6.274.53) 8,366.04 (8.366.04) 0.00 Total Revenues $ 922,521.61 $ 8,531,502.86 $ 9,271,566.90 $ (740,064.04)$ 12,362,089.20 $ (3,830,586.34)$ 69.01 Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 7 Water Enterprise Fund For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 38,243.46 331,421.54 324,935.28 6,486.26 433,247.04 (101,825.50) 76.50 5310 SG Service 11,238.29 86,392.93 95,702.22 (9,309.29) 127,602.96 (41,210.03) 67.70 5320 LG Service 21,539.29 158,273.21 164,819.97 (6,546.76) 219,759.96 (61,486.75) 72.02 5330 SMIC Sales 3,679.50 38,370.58 46,859.22 (8,488.64) 62,478.96 (24,108.38) 61.41 5340 Spec.Contracts 21,045.07 210,282.37 229,724.28 (19,441.91) 306,299.04 (96,016.67) 68.65 5801 Turn on Fees 887.33 5,073.40 3,497.22 1,576.18 4,662.96 410.44 108.80 5806 Ship Water 7,689.60 56,710.80 72,947.25 (16,236.45) 97,263.00 (40,552.20) 58.31 5807 Hydrant Rentals 4,631.00 43,135.90 42,911.28 224.62 57,215.04 (14,079.14) 75.39 5899 Miscellaneous Revenue 0.00 25,982.60 225.00 25,757.60 300.00 25,682.60 8,660.87 5901 EF Investment Interest 0.00 9.99 7,499.97 (7,489.98) 9,999.96 (9,989.97) 0.10 5905 EF Penalties and Interest 808.90 6,019.26 0.00 6,019.26 0.00 6,019.26 0.00 5940 Amort.of CIA-General 0.04 0.00 16,667.28 (16.667.28) 22.223.04 (22.223.04) 0.00 Total Revenues $ 109,762.44 $ 961,672.58 $ 1,005,788.97 $ (44,116.39)$ 1,341,051.96 $ (379,379.38)$ 71.71 • Monthly Budget-to-Actual Revenue Report-- By FUND Run:11/04/2014 at 2:52 PM City of Seward Page: 8 Wastewater Enterprise Fund For 9/30/2014 Valiance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 49,334.44 427,370.04 420,615.00 6,755.04 560,820.00 (133,449.96) 76.20 5310 SG Service 14,362.63 112,042.10 128,393.28 (16,351.18) 171,191.04 (59,148.94) 65.45 5320 LG Service 25,415.93 191,017.10 192,834.00 (1,816.90) 257,112.00 (66,094.90) 74.29 5330 SMIC Sales 3,008.52 26,061.96 25,309.53 752.43 33,746.04 (7,684.08) 77.23 5808 Sewer-Inspection 0.00 0.00 375.03 (375.03) 500.04 (500.04) 0.00 5809 Water/Seward Misc.Service 1,890.60 2,826.24 375.03 2,451.21 500.04 2,326.20 565.20 5901 EF Investment Interest 0.00 0.00 900.00 (900.00) 1,200.00 (1,200.00) 0.00 5905 EF Penalties and Interest 164.76 1,246.46 1,125.00 121.46 1,500.00 (253.54) 83.10 5940 Amort.of CIA-General 0.00 0.00 123.459.75 (123.459.75) 164.613.00 (164.613.00) 0.00 Total Revenues $ 94,176.88 $ 760,563.90 $ 893,386.62 $ (132,822.72)$ 1,191,182.16 $ (430,618.26)$ 63.85 c Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Mayor and Council Page: 1 For 9/30/2014 Actual Y-T-D Variance Variance Month Y-T-D (Over)/Under Annual Total ExpendituresActual Budget (Over)/Under % Annual 9 Budget Budget Budget Budget Personnel Coats: 6000 Salaries 0 4,500.00 13,300.00 13,500.00 200.00 6100 Medicare 18 00 00 6102 Workers'Compensation 344.25 1,017.45 918.004,700.00 73.89 6201 Retirement Benefits 36.00 99.10 90.00 (9945) 1,224.00 206.55 83.13 0.00 0.00 72.00 (8 10) 120.00 21.90 81.75 Total Personnel Costs: $ 4,880.25 $ 14,415.55 $ 14,580.00 $ 72.00 96.00 9600 164.45 $ 19,440.00 $ 0.00 Non-Personnel Costs: 5,024.45 $ 74.15 7000 Audit 7001 Communications 0.00 72,283.00 52,499.97 (19,783 03) 69,999.96 7002 Postage and Freight 100.68 2,160.51 2,625.03 464.52 (2.283.04) 103.26 7004 Insurance 19.54 704.31 1,387.53 3,500.04 1,339.53 61.73 7009 Contracted Services 0.00 316.34 683.22 1,850.04 1,145.73 3807 675.00 358.66 900.00 583.66 7012 Other Special Services 0.00 0.00 0.00 0.0035.15 7013 State Lobbying Fees 0.00 118.00 0.00 000 0.00 0.00 7014 Federal Lobbying Fees 8,042.00 60,378.00 63,375.03 118.00) 000 (118 00) 0.00 72150 Operating Supplies 7,684.00 83,898.00 2,997.03 84,500.04 24,122.04 71.45 Pe ng 57.49 69,149.97 (14,748 03) 92,199.96 8,301.96 7216 Maintenance&Repair 4,813.15 6,750.00 1,936.85 9,0000091.00 7217 Small Tools&Equipment 0.00 0.00 0.00 000 4,186.85 53.48 7300 Advertising 000 1,096.00 1,125.00 0.00 000 000 0.00 7,038.00 16,499.97 29.00 1,500.00 404.00 73.07 7301 Subscriptions 8 Dues 9,461.97 21,999.96 14,961.96 7302 Travel&Subsistence 20.05 3,671.41 2,700.0031.99 7303 Education&Training 343.82 10,589.93 16,499.97 (971 41) 3,600.00 (71 41) 101.98 0•� 210.00 5,910.04 21,999.96 11.41003 48.14 7800 Sister City Program 1,125.00 915.00 1,500.00 7802 Contributions to Senior Citizens 0.00 2,485.05 3,375.00 889 95 1,290.00 1400 7805 Promotion 0.00 0.00 0.004,500.00 2,014.95 55.22 3,058.87 6,603.49 000 0.00 000 0.00 7807 Contingency 26,250.03 19,646.54 35,000.04 7810 Miscellaneous Expense 0.00 2,500.00 2,250.00 (250 00) 28.396.55 18.87 8000 Loss on Sale of Fixed Assets 0.00 125.00 0.00 3,000.00 500.00 83.33 0.00 0.00 (125.00) 000 (125 00) 0.00 Non-Personnel Costs: 0.00 0.00 0.0Q 0.0Q 0.0Q Total TotalENon-Personnel $ 19,326.45 $ 258,990.19 $ 266,287.50 $ 7.297.31 $ 355.050.00 $ 96,059.81 $ 72.94 $ 24,206.70 $ 273,405.74 $ 280,867.50 $ 7,461.76 $ 374,490.00 $ 101,084.26 $ 73.01 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 2 General Fund Legislative Boards&Commissions For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %oird Budget Annual Month Actual Budget Budget Budget Budget 9 Total Expenditures Personnel Costs: 6 6000 Salaries 1,656.00 20,001.26 14,238.00 (5,763.26) 18,984.00 (1,017.26) 6 105.3105.3 6100 Medicare 25.73 294.36 216.00 (78.36) 288.00 (6.36) 1 6102 Workers'Compensation 14.26 146.26 99.00 (47.26) 132.00 (14.26) 110.80 6200 Leave lime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 414.18 2,096.01 567.00 (1,529.01) 756.00 (1,340.01) 277.25 6202 Health Insurance 1,004.67 10.013.27 6,210.00 (3.803.2j) 8.280.00 (1 733 21) 120.93 Total Personnel Costs: $ 3,114.84 $ 32,551.16 $ 21,330.00 $ (11,221.16)$ 28,440.00 $ (4,111 16)$ 114.46 Non-Personnel Costs: 7002 Postage and Freight 0.00 9.22 74.97 65.75 99.96 90.74 9.22 7004 Insurance 0.00 322.80 524.97 202.17 699.96 377.16 46.12 7215 Operating Supplies 0.00 796.43 1,500.03 703.60 2,000.04 1,203.61 39.82 7217 Small Tools&Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7301 Subscriptions&Dues 0.00 400.00 749.97 349.97 999.96 599.96 40.00 7302 Travel&Subsistence 0.00 596.53 1,874.97 1,278.44 2,499.96 1,903.43 23.86 7303 Education&Training 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7805 Promotion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.0Q 0.00 0.00 0.0Q 0.00 0.00 0.00 Total Non-Personnel Costs: $ 0.00 $ 2.124.98 $ 5.099.94 $ 2.974.96 $ 6.799.9? $ 4.674.94 $ 31.25 Total Expenditures $ 3,114.84 $ 34,676.14 $ 26,429.94 $ (8,246.20)$ 35,239.92 $ 563.78 $ 98.40 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Legal Page: 3 For 9/30/2014 Actual Y-T-0D Variance Variance MonthY-T-D (Over)/Under Annual Total Expenditures ActualD Budget (Over)/Under %ofAnnual 9 Budget Budget Budget Budget Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ Non-Personnel Costs: 0.00 $ 0.00 $ 0.00 7001 Communications 7006 Legal 0.00 209.79 0.00 (209 8,673.84 60,627.41 97,499.97 36,872.56 129,999.96 79) 0.00 7009 Contracted Services (209 79) 0.00 7301 Subscriptions&Dues 0.00 0.00 0.00 0.00 69,372.55 46.64 7302 Travel&Subsistence 0.00 333.32 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 152.15 1,148.35 (333.32) 0.00 (333.32) 0.00 15.00 0.00 (1,148.35) 0.00 (1,148.35) 0.00 Total Non-Personnel Costs: 15.00 0.00 (15.00) 0.00 Total Expenditures $ 8.840.99 $ 62,333.87 $ 97.499.97 $ !15 00) 0.00 $ 8,840.99 $ 62,333.87 $ 97,499.97 $ 35,166.10 $ 129,999.96 $ 67,666.09 $ 47.95 47.95 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 4 General Fund City Clerk For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 10,093.82 101,567.47 106,983.00 5,415.53 142,644.00 41,076.53 71.20 65.82 2,308.23 1,206.00 (1,102.23) 1,608.00 (700 23) 143.55 61 61000 Medicare 162.16 1,561.32 1,656.00 94.68 2,208.00 646.68 70.71 61011 Unemployment Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 89.62 735.37 738.00 2.63 984.00 248.63 74.73 6103 ESC 0.00 0.00 0.00 0.00 6102 Workers'Compensation0.00 0.00 0.00 6200 Leave Time 0.00 9,973.77 12,285.00 2,311.23 16,380.00 6,406.23 60.89 6201 Retirement Benefits 2,598.50 11,007.21 4,311.00 (6,696.21) 5,748.00 (5,259.21) 191.50 6202 Health Insurance 6,322.50 51.458.52 46.602.00 (4.856.52) 62.136.00 10,677.4@ 82.82 Total Personnel Costs: $ 19,332.42 $ 178,611.89 $ 173,781.00 $ (4,830.89)$ 231,708.00 $ 53,096.11 $ 77.08 Non-Personnel Costs: 177.76 732.89 0.00 (732.89) 0.00 (732 89) 0.00 7001 Communications 0.00 1,391.96 2,250.00 858.04 3,000.00 1,608.04 46.40 7004 onrance 7009 Contracted Services 0.00 4,993.84 14,249.97 9,256.13 18,999.96 14,006.12 26.28 7011 Testing0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7012 Other Special Services0.00 (95.47) 0.00 7310 Operating in Supplies 0.00 95.47 0.00 (95.47) 0.00 0.00 0.00 73001 Advertising 0.00 0.00 0.00 0.00 7301 Subscriptions&Dues 0.00 370.00 524.97 154.97 699.96 329.96 52.86 7302 Travel&Subsistence 0.00 3,487.91 3,750.03 262.12 5,000.04 1,512.13 69.76 7303 Education&Training 0.00 1,676.00 1,874.97 198.97 2,499.96 823.96 67.04 7304 Equipment Rent 0.00 5,560.00 5,249.97 (310 03) 6,999.96 1.439.96 79.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7801 Contributions ns 920.00 1,503.12 3,375.00 1,871.88 4,500.00 2,996.88 33.40 7804 Elections 161.55 161.55 0.00 (161 55) 0.00 (161 55) 0.00 7805 Promotion 0.00 0.00 0.00 8103 Capital Equipment 0.00 0"00 O.OQ 0� Total Non-Personnel Costs: $ 1.259.31 $ 19,972.74 $ 31.274.91 $ 11,302.17 $ 41.699.88 $ 21.727.14 $ 47.9Q Total Expenditures $ 20,591.73 $ 198,584.63 $ 205,055.91 $ 6,471.28 $ 273,407.88 $ 74,823.25 $ 72.63 l Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund City Manager Page: 5 For 9/30/2014 -0 Variance Variance Actual Y-T-D (Over)/Under Annual Total Expenditures Month Actual Budget Budget Budget (Over)/Under %of Annual 9 Budget Budget Personnel Costs: 6000 Salaries 6100 Medicare 17,102.00 172,217.92 175,239.00 3,021.08 233,652.00 61,434.08 6102 Workers'Compensation247.43 2,560.79 2,628.00 67.21 73.71 1,381.03 3,682.25 1,206.00 (2,476.25) 3,504.00 943.21 73.08 6200 Leave Time 1,608.00 (2,074.25) 229.00 0.00 15,722.58 22,500 00 6 6201 Retirement Benefits 777 42 6202 Health Insurance 3,859.70 18,363.65 8,343.00 30,000.00 14,27742 52.41 7,266.64 58,807.27 49,707.00 (10,020.65) 11,124.00 (7,239.65) 165.08 Total Personnel Costs: $ 29,856.80 $ 271,354.46 $ 259,623.00 $ (9,100.27) 66.276.00 7,468.73 88.73 Non-Personnel Costs: (11,731.46 $ 346,164.00 $ 74,809.54 $ 78.39 7000 Audit 7001 Communications 0.00 0.00 0.00 0.00 7002 Postage and Freight 2`8 45 3,174.52 2 Y50,00 0.00 0.00 0.00 7004 Insurance 0.00 171.22 187.47 (924.52) 3,000.00 (174.52) 105.82 7006 Legal 0.00 2,642.18 16.25 249.96 78.74 68.50 1,140.00 3,449.97 807.79 4,599.96 1,957.78 7009 Contracted Services 1,140.00 0.00 (1,140.00) 0.00 57.44 7015 Utilities 0.00 1,028.33 2,250.00 1,221.67 3,000.00 (1,140.00) 0.00 7203 Library Standing Orders 0.00 2.838.36 1,500.03 1 1,971.67 34.28 7211 Gas&Lube 0.00 0.00 ( ) 2,000.04 (838.32) 141.92 333.69 0.00 0.00 0.00 0.00 7215 Operating Supplies 2,288.06 1,050.03 (1,238.03) 1,400.04 0.00 7216 Maintenance&Repair 397.04 2,275.89 4,500.00 2224.11 (888.02) 163.43 7217 Small Tools&Equipment 35'� 35.00 375.03 6,000.00 3,724.11 37.93 0.00 149.79 340.03 500.04 465.04 7.00 7300 Advertising 749.97 600.18 999.96 7301 Subscriptions&Dues 14'99 308.27 375.03 66.76 850'17 14.98 7302 Travel&Subsistence 95.00 4,421.98 1,500.03 5� 191.77 6165 7303 Education&Training 1,986.02 18,915.16 12,750.03 (2,921.95) 2,000.04 (2,421.94) 221.09 7805 Promotion 0.00 1,464.85 749.97 (6,165.13) 17,000.04 (1,915.12) 111.27 920.40 1,554.92 (714.88) 999.96 (464.89) 146.49 7807 Contingency 262.53 (1,292.39) 350.04 (1,204.88) 444.21 7810 Miscellaneous Expense 0.00 5,679.98 8,250.03 2,570.05 8103 Capital Equipment 0.00 290.36 1,500.03 11,000.04 5,320.06 51.64 0.00 0.00 1,209.67 2,000.04 1,709.68 14.52 8104 Motor Pool Rent 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: 357.05 2,856.64 3.213.72 357,00 4.284.96 1 428 32 0.00 Total Expenditures $ 5,537.67 $ 51,235.51 $ 44,913.87 $ (6,321.64)$ 59.885.16 $ 8,649.65 $ 85.585.56 $ 35,394.47 $ 322,589.97 $ 304,536.87 $ (18,053.10)$ 406,049.16 $ 83,459.19 $ 79.45 Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 6 General Fund MIS For 9/3012014 Variance Variance Actual Y-T-D Y-T-O (Over)/tlnder Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 12,905.44 109,052.44 115,488.00 6,435.56 153,984.00 44,931.56 70.82 6001 Overtime 148.92 1,447.47 3,789.00 2,341.53 5,052.00 3,604.53 28.65 6100 Medicare 188.87 1,621.71 1,827.00 205.29 2,436.00 814.29 66.57 6102 Workers'Compensation 100.59 778.54 792.00 13.46 1,056.00 277.46 73.73 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 10,652.28 13,293.00 2,640.72 17,724.00 7,071.72 60.10 6201 Retirement Benefits 2,915.66 12,015.84 4,752.00 (7,263.84) 6,336.00 (5,679.84) 189.64 6202 Health Insurance 4.173.Og 33.647.76 31.068.O0 12.579 76) 41,424.0Q 7,776.24 81.23 Total Personnel Costs: $ 20,432.48 $ 169,216.04 $ 171,009.00 $ 1,792.96 $ 228,012.00 $ 58,795.96 $ 74.21 Non-Personnel Costs: 7001 Communications 458.56 3,342.68 2,999.97 (342.71) 3,999.96 657.28 83.57 7002 Postage and Freight 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7004 Insurance 0.00 1,348.34 2,549.97 1,201.63 3,399.96 2,051.62 39.66 7009 Contracted Services 0.00 0.00 4,124.97 4,124.97 5,499.96 5,499.96 0.00 7011 Testing 0.00 76.00 0.00 (76.00) 0.00 (76 00) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 795.66 24,052.32 19,500.03 (4,552.29) 26,000.04 1,947.72 92.51 7216 Maintenance&Repair 0.00 3.04 3,750.03 3,746.99 5,000.04 4,997.00 0.06 7217 Small Tools&Equipment 0.00 0.00 3,750.03 3,750.03 5,000.04 5,000.04 0.00 7300 Advertising 0.00 75.00 375.03 300.03 500.04 425.04 15.00 7301 Subscriptions&Dues 2,634.00 2,634.00 375.03 (2,258.97) 500.04 (2,133.96) 526.76 7302 Travel&Subsistence 149.40 1,185.00 1,874.97 689.97 2,499.96 1,314.96 47.40 7303 Education&Training 0.00 0.00 3,750.03 3,750.03 5,000.04 5,000.04 0.00 7810 Miscellaneous Expense 0.00 0.00 375.03 375.03 500.04 500.04 0.00 8103 Capital Equipment 0.00 0.00 2,999.97 2,999.97 3,999.96 3,999.96 0.00 Total Non-Personnel Costs: $ 4,037.62 $ 32.716.36 $ 46,800.09 $ 14,083.71 $ 62,400.12 $ 29,683.74 $ 52.43 Total Expenditures $ 24,470.10 $ 201,932.42 $ 217,809.09 $ 15,876.67 $ 290,412.12 $ 88,479.70 $ 69.53 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Community Development Page: 7 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/lJnder Annual Total Expenditures Month Actual (Over)/Under %of Annual BudgetBudget Budget Budget Budget Personnel Costs: 6000 Salaries 6001 Overtime 10,170.44 84,753.88 109,494.00 24,740.12 145,992.00 6100 Medicare 0.00 0.00 0.00 61.238.12 58.05 149.30 1,297.09 1,656.00 0.00 0.00 0.00 0.00 6102 Workers'Compensation 358.91 2,208.00 910.91 58.75 6103 ESC 79.72 603.87 756.00 152.13 1,008.00 6200 Leave Time 0.00 0.00 0.00 404.13 59.91 0.00 8,093.37 0.00 0.00 0.00 0.00 6201 Retirement Benefits 9,432.00 1,338.63 12,576.00 4,482.63 6202 Health Insurance 2.30978 9,517.68 4,293.00 5,224 68) 5,724.00 64.36 (3.793 68 4,625.69 34,348.50 37.278.00 2,929.50 49,704.00 15,355.50) 169.28 11 Total Personnel Costs: $ 17,334.93 $ 138,614.39 $ 162,909.00 $ 24,294.61 $ 217,212.00 $ 78,597.61 $ 63.82 Non-Personnel Costs: 7001 Communications 7002 and Freight 199.45 2,078.00 2,250.00 172.00 3,000.00 70042 Postageance 16.55 86.60 375.03 922.00 6927 0.00 1,295.52 288.43 500.04 413.44 17.32 7009 Contracted Services 2,025.00 729.48 2,700.00 1,404.48 7012 Other Special Services 0.00 9,271.68 31,500.00 22,228.32 42,000.0047.98 7017 Rents 8 Leases 0.00 0.00 0.00 32,728.32 22.08 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 0.00 0.00 0.00 0.00 0.00 7216 Maintenance 8 Repair 330.30 3,249.11 1,649.97 599 14) 2,199.96 7217 Small Tools&Equipment 0.00 536.20 1,125.00 588.80 1,500.00 (1,049 15) 147.69 7300 Advertising 0.00 1,674.78 2,999.97 1,325.19 963.80 35.75 0.00 0.00 3,999.96 2,325.18 41.87 7301 Subscriptions 8 Dues 0.00 0.00 0.00 0.00 7302 Travel 8 Subsistence 0.00 458.34 0.00 q58 34 0.00 68.93 5,558.51 1,125.00 ( ) 0.00 (458 34) 0.00 7303 Education 8 Training (4,433.51) 1,500.00 (4,058 51) 37057 7304 Equipment Rent 0.00 975.00 1,874.97 899.97 2,499.96 1,524.96 7810 Miscellaneous Expense 0.00 0.00 2,250.00 2,250.00 3,000.00 39.00 8103 Capital Equipment 0.00 240.00 749.97 3,000.00 p.p0 P 0.00 509.97 999.96 759.96 24.00 Total Non-Personnel Costs: $ 615.23 $ 25,423.074 $ 50,924.88 $ 25,502.999.97 1.94 $ 67,899.84 $ 42,476.90 $ 37.44 Total Expenditures7 96 0.00 $ 17,950.16 $ 164,038.13 $ 213,833.88 $ 49,795.75 $ 285,111.84 $ 121,073.71 $ 57.53 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 8 General Fund Finance For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)Nnder Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 27,319.75 281,618.97 293,778.00 12,159.03 391,704.00 110,085.03 71.90 6001 Overtime 144.61 4,501.38 2,889.00 (1,612.38) 3,852.00 (649 38) 116.86 6100 Medicare 386.93 6,469.30 4,536.00 (1.933 30) 6,048.00 (421 30) 106.97 6101 Unemployment Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6102 Workers'Compensation 208.21 1,979.89 2,025.00 45.11 2,700.00 720.11 73.33 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave lime 0.00 22,945.00 32,688.00 9,743.00 43,584.00 20,639.00 52.65 6201 Retirement Benefits 6,036.59 26,732.17 11,799.00 (14,933 17) 15,732.00 (11,000 17) 169.92 6202 Health Insurance 12,645.00 102,917.04 108,738.00 5,820.96 144,984.00 42,066.96 70.99 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.OQ Total Personnel Costs: $ 46,741.09 $ 447,163.75 $ 456,453.00 $ 9,289.25 $ 608,604.00 $ 161,440.25 $ 73.47 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 490.34 4,981.27 4,875.03 (106.24) 6,500.04 1,518.77 76.63 7002 Postage and Freight 0.00 1,305.95 1,950.03 644.08 2,600.04 1,294.09 50.23 7003 Bank and Credit Card Fees 0.57 0.57 0.00 (0 57) 0.00 (0 57) 0.00 7004 Insurance 0.00 4,021.63 6,000.03 1,978.40 8,000.04 3,978.41 50.27 7009 Contracted Services 45.00 4,557.50 9,000.00 4,442.50 12,000.00 7,442.50 37.98 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 125.02 765.94 0.00 (765.94) 0.00 (765.94) 0.00 7214 Janitorial Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 2,325.67 16,825.50 10,500.03 (6,325.47) 14,000.04 (2,825.46) 120.18 7216 Maintenance&Repair 0.00 19,147.91 28,500.03 9,352.12 38,000.04 18,852.13 50.39 7217 Small Tools&Equipment 0.00 5,891.82 2,999.97 (2,891 85) 3,999.96 (1,891 86) 147.30 7300 Advertising 0.00 45.00 375.03 330.03 500.04 455.04 9.00 7301 Subscriptions&Dues 0.00 5,749.99 974.97 (4,775.02) 1,299.96 (4,450 03) 442.32 7302 Travel&Subsistence 1,786.19 8,656.54 8,250.03 (406 51) 11,000.04 2,343.50 78.70 7303 Education&Training 0.00 440.00 6,000.03 5,560.03 8,000.04 7,560.04 5.50 7304 Equipment Rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 179.90 566.63 900.00 333.37 1,200.00 633.37 47.22 8103 Capital Equipment 0.00 0.00 2,250.00 2,250.00 3.000.00 3.000.00 0.0Q Total Non-Personnel Costs: $ 4.952.69 $ 72.956.25 $ 82,575.18 $ 9,618.93 $ 110,100.24 $ 37.143.99 $ 66.26 Total Expenditures $ 51,693.78 $ 520,120.00 $ 539,028.18 $ 18,908.18 $ 718,704.24 $ 198,584.24 $ 72.37 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund General Services Page: 9 For 9/30/2014 Actual Variance Variance Y-T-D Y-T-D (Over)/Under Annual Total Expenditures Month Actual Budget Budget (Over)/Under %of Annual 9 Budget Budget Budget Personnel Costs: 6101 Unemployment Insurance Total Personnel Costs: 0.00 0.00 14,996.97 14,996.97 19,995.96 19,995.96 0.00 $ 0.00 $ 0.00 $ 14,996.97 $ 14,996.97 $ 19,995.96 $ 19,995.96 $ 0.00 Non-Personnel Costs: 7001 Communications 7002 Postage and Freight 75.14 1,082.51 1,199.97 117.46 1,599.96 7003 and Credit Card Fees 3,000.00 14,041.14 1,500.03 12,541 i t 517.45 67.66 70043 Bankance 0.00 3,290.90 ) 2,000.04 (12,041 10) 702 04 0.00 3,750.03 459.13 5,000.04 1,709.14 7005 CY Insurance Recovery 58.71 450.00 391.29 600 65.82 7009 Contracted Services 0.00 0.00 0.00 0.00 541.29 9.79 7011 Testing 0.00 3,957.70 4,500.00 0.00 0.00 0.00 0.00 0.00 542.30 6,000.00 2,042.30 65.96 7012 Other Special Services 0.00 0.00 0.00 7015 Utilities 0.00 3,275.34 0.00 0.00 0.00 7020 CHC Recruitment/Retention 0.00 121 61 (3,275 34) 0.00 (3,275.34) 0.00 0.00 0.00 (121.61) 0.00 (121 61) 0.00 7211 Gas 8 Lube 0.00 0.00 0.00 0.00 7213 Safety Equipment 0.00 672.09 225.00 (447.09) 300.000.00 0.00 7214 Janitorial Supplies 0.00 0.00 3,375.00 3,375.00 (372.09) 224.03 7215 Operating Supplies 0.00 0.00 0.00 4,500.00 4,500.00 0.00 7216 Maintenance 8 Repair 271.95 2,820.16 0.00 0.00 0.00 0.00 0.00 6,000.03 3,179.87 8,000.04 5,179.88 7217 Small Tools 8 Equipment 3,184.00 2,999.97 (184 03) 3,999.96 35.25 7300 Advertising 0.00 2,374.17 2,999.97815.96 79.60 7301 Subscriptions 8 Dues 0.00 981 08 625.80 3,999.96 1,625.79 59.35 0.00 900.00 (81.08) 1,200.00 218.92 7302 Travel 8 Subsistence 0.00 375.03 375.03 500.04 81'76 7304 Equipment Rent 0.00 69.85 0.00 500.04 0.00 7808 Bad Debt Expense 0.00 0.00 (69.85) 0.00 (69 85) 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 1,125.00 1,125.00 1,500.00 0'� 8103 Capital Equipment 0.00 759.35 7,499.97 6,740.62 1.500.00 0.00 8104 Motor Pool Rent 0.00 0.00 1,874.97 9.999.96 9,240.61 7.59 0.00 0.00 1,874.97 2,499.96 2,499.96 Total Non-Personnel Costs: 0.00 0.00 0.00 0.00 Total Expenditures $ 3,347.09 $ 36,688.61 $ 38,774.97 $ 2,086.36 $ 51,699.96 $ 15,0110.35 $ 700.00 .96 $ 3,347.09 $ 36,688.61 $ 53,771.94 $ 17,083.33 $ 71,695.92 $ 35,007.31 $ 51.17 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 10 General Fund General Services-Copier For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 0.00 383.43 900.00 516.57 1,200.00 816.57 31.95 7300 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7304 Equipment Rent 1,104,33 6,875.41 10.500.03 3.624.62 14,000.04 7.124.63 49.11 Total Non-Personnel Costs: $ 1,104.38 $ 7,258.84 $ 11,400.03 $ 4,141.19 $ 15.200.04 $ 7.941.2Q $ 47.76 Total Expenditures $ 1,104.38 $ 7,258.84 $ 11,400.03 $ 4,141.19 $ 15,200.04 $ 7,941.20 $ 47.76 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Contributions Page: 11 For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual Total Expenditures Month Actual (Over)/Under %of Annual BudgetBudget Budget Budget Budget Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ Non-Personnel Costs: 0.00 $ 0.00 $ 0.00 7801 Contributions 25,000.00 120,000.00 142,578.72 22,578.72 190,104.96 70,104.96 7802 Contributions to Senior Citizens 00.00 7803 Contributions to SCF 0.00 75,000.00 56,250.00 (18,750.00) 75,000.00 0.00 25,000.00 18.749.97 0.00 100.00 Total Non-Personnel Costs: $ 25.000.00 $ 220.000.00 $ 217.578.69 $ (2,4210.31)$ 290,904 924, 92 $ 70.104.92)$ 100.00 7183 Total Expenditures $ 25,000.00 $ 220,000.00 $ 217,578.69 $ (2,421.31)$ 290,104.92 $ 70,104.92 $ 75.83 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 12 General Fund Police For 9/3012014 Variance Variance Actual Y-T-D Y-TD (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 62,363.55 656,865.33 725,895.00 69,029.67 967,860.00 310,994.67 67.87 6001 Overtime 5,626.04 41,507.73 36,603.00 (4,904 73) 48,804.00 7296.27 85.05 6100 Medicare 1,528.15 15,258.66 16,488.00 1,229.34 21,984.00 6,725.34 69.41 6101 Unemployment Insurance 0.00 0.00 4,878.00 4,878.00 6,504.00 6,504.00 0.00 6102 Workers'Compensation 2,598.85 21,807.83 25,650.00 3,842.17 34,200.00 12,392.17 63.77 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 62,471.51 81,270.00 18,798.49 108,360.00 45,888.49 57.65 6201 Retirement Benefits 15,556.40 75,894.36 30,276.00 (45,618.36) 40,368.00 (35,526 36) 188.01 6202 Health Insurance 36,226.50 305,109.02 279,612.00 (25.497.02) 372,816.00 67,706.98 81.84 Total Personnel Costs: $ 123,899.49 $ 1,178,914.44 $ 1,200,672.00 $ 21,757.56 $ 1,600,896.00 $ 421,981.56 $ 73.64 Non-Personnel Costs: 7001 Communications 864.80 11,265.28 11,475.00 209.72 15,300.00 4,034.72 73.63 7002 Postage and Freight 152.02 1,752.71 1,874.97 122.26 2,499.96 747.25 70.11 7003 Bank and Credit Card Fees 2.29 3,821.06 3,825.00 3.94 5,100.00 1,278.94 74.92 7004 Insurance 0.00 34,942.26 53,624.97 18,682.71 71,499.96 36,557.70 48.87 7009 Contracted Services 0.00 23.98 2,250.00 2,226.02 3,000.00 2,976.02 0.80 7011 Testing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7012 Other Special Services 0.00 918.99 2,250.00 1,331.01 3,000.00 2,081.01 30.63 7200 Library Materials-Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 1,462.86 12,985.56 14,152.50 1,166.94 18,870.00 5,884.44 68.82 7212 Uniform Allowance 68.00 547.09 3,525.03 2,977.94 4,700.04 4,152.95 11.64 7213 Safety Equipment 0.00 239.98 1,874.97 1,634.99 2,499.96 2,259.98 9.60 7215 Operating Supplies 1,004.52 15,386.40 13,500.00 (1,88640) 18,000.00 2,613.60 85.48 7216 Maintenance&Repair 1,406.27 12,154.58 9,000.00 (3,154.58) 12,000.00 (154 58) 101.29 7217 Small Tools&Equipment 0.00 1,916.30 4,500.00 2,583.70 6,000.00 4,083.70 31.94 7300 Advertising 0.00 298.70 375.03 76.33 500.04 201.34 59.74 7301 Subscriptions&Dues 60.00 3,790.48 6,374.97 2,584,49 8,499.96 4,709.48 44.59 7302 Travel&Subsistence 3,000.33 22,135.26 11,250.00 (10,885.26) 15,000.00 (7,13526) 147.57 7303 Education&Training 200.00 3,144.00 3,442.50 298.50 4,590.00 1,446.00 68.50 7304 Equipment Rent 468.17 3,604.17 4,207.50 603.33 5,610.00 2,005.83 64.25 7810 Miscellaneous Expense 0.00 309.60 4,124.97 3,815.37 5,499.96 5,190.36 5.63 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 2,000.00 16,000.00 18.000.00 2,000.00 24,000.00 8.000.00 66.67 Total Non-Personnel Costs: $ 10.689.4 $ 145,236.40 $ 169,627.41 $ 24,391.01 $ 226,169.88 $ 80,933.48 $ 64.22 Total Expenditures $ 134,58875 $ 1,324,150.84 $ 1,370,299.41 $ 46,148.57 $ 1,827,065.88 $ 502,915.04 $ 72.47 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Jail Page: 13 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Linder %of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries 18,599.82 178,689.48 211,815.00 33,125.52 282,420.00 103,730.52 63.27 6001 Overtime 990.20 15,266.83 14,535.00 (731 83) 19,380.00 4,113.17 78.78 6100 Medicare 324.21 2,965.54 3,465.00 499.46 4,620.00 1,654.46 64.19 6101 Unemployment Insurance 0.00 0.00 0.00 0.00 0.00 6102 Workers'Compensation 0.00 .26 6103 ESC 1,316.95 9,867.61 10,386.00 518.39 13,848.00 3,980.39 711.26 0.00 0.00 0.00 0.00 0.00 000 0.00 6200 Leave lime 0.00 17,475.11 25,668.00 8,192.89 34,224.00 16,748.89 5106 6201 Retirement Benefits 5,202.65 20,531.68 9,018.00 (11,513.68) 12,024.00 (8,507 68) 170.76 6202 Health Insurance 12,960.00 101,321.54 93,204.00 (8,117.54) 124,272.00 22,950.46 81.53 Total Personnel Costs: $ 39,393.83 $ 346,117.79 $ 368,091.00 $ 21,973.21 $ 490,788.00 $ 144,670.21 $ 70.52 Non-Personnel Costs: 7001 Communications 343.10 3,693.99 2,999.97 7002 Postage and Freight (694.02) 3,999.96 305.97 92.35 31.94 838.11 749.97 (88.114) 999.96 161.85 83.81 7004 Insurance 0.00 11,380.08 18,000.00 6,619.92 24,000.00 12,619.92 47.42 7009 Contracted Services 7011 Testing 0.00 0.00 749.97 749.97 999.96 999.96 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,500.00 22,500.00 22,500.00 0.00 30,000.00 7,500.00 75.00 7212 Uniform Allowance 110.98 907.44 765.00 (142 44) 1,020.00 112.56 88.96 7214 Janitorial Supplies 0.00 1,274.00 1,125.00 (149 00) 1,500.00 226.00 84.93 7215 Operating Supplies 0.00 5,074.64 4,875.03 (199 61) 6,500.04 1,425.40 78.07 7216 Maintenance&Repair 0.00 1,351.88 1,147.50 816.11 1,500.03 (683.92) ,000.00 188.93 88.36 7217 Small Tools&Equipment 0.00 7218 Inmate Meals683.92 2,000.04 1,183.93 40.80 7300 Advertising 835.65 8,200.78 10,710.00 2,509.22 14,280.00 6,079.22 57.43 7301 & 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7302 Subscriptions Subsistence Dues234.78 234.78 450.00 215.22 600.00 365.22 39.13 7302 TravelTon ing 0.00 895.00 2,250.00 1,355.00 3,000.00 2,105.00 29.83 7307 EGFd cation&Train Fee 0.00 10.00 765.00 755.00 1,020.00 1,01000 0.98 7,249.17 65,242.53 65,242.53 0.00 86,990.04 21,747.51 75.00 7810 Miscellaneous Expense 0.00 40.00 524.97 484.97 699.96 8103 Capital Equipment 0.00 0.00 0.00 650.00 0'71 00 000 8104 Motor Pool Rent 416.67 833.34 0.00 (833.334) 0.00 (833 34) 0.OQ Total Non-Personnel Costs: $ 11,722.29 $ 123,292.68 $ 134,730.00 $ 11,437.32 $ 179,640.00 $ 56,347.32 $ 68.63 Total Expenditures $ 51,116.12 $ 469,410.47 $ 502,821.00 $ 33,410.53 $ 670,428.00 $ 201,017.53 $ 70.02 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 14 General Fund Animal Control For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 4,084.08 29,752.05 41,697.00 11,944.95 55,596.00 25,843.95 53.51 6001 Overtime 205.60 835.33 0.00 (835.33) 0.00 (835.33) 0.00 6100 Medicare 64.15 416.48 477.00 60.52 636.00 219.52 65.48 6102 Workers'Compensation 258.92 485.54 1,593.00 1,107.46 2,124.00 1,638.46 22.86 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 2,008.06 2,502.00 493.94 3,336.00 1,327.94 60.19 6201 Retirement Benefits 1,019.10 3558.51 1,242.00 (2,316.51) 1456.00 (1,902.51) 214.89 6202 Health Insurance 2,212.50 15,632.20 15,534.00 (98.20) 20,712.00 5,079.80 75.47 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.0Q Total Personnel Costs: $ 7,844.35 $ 52,688.17 $ 63,045.00 $ 10,356.83 $ 84,060.00 $ 31,371.83 $ 62.68 Non-Personnel Costs: 7001 Communications 102.55 938.63 0.00 (938 63) 0.00 (938.63) 0.00 7004 Insurance 0.00 41.48 225.00 183.52 300.00 258.52 13.83 7009 Contracted Services 0.00 4,891.83 0.00 (4,891.83) 0.00 (4,891.83) 0.00 7011 Testing 0.00 76.00 0.00 (76.00) 0.00 (76.00) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 429.30 5,168.21 4,500.00 (668 21) 6,000.00 831.79 86.14 7016 Heating Fuel 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7211 Gas&Lube 42.05 386.00 2,700.00 2,314.00 3,600.00 3,214.00 10.72 7212 Uniform Allowance 0.00 101.95 0.00 (101.95) 0.00 (101 95) 0.00 7215 Operating Supplies 0.00 5,822.69 4,500.00 (1,322 69) 6,000.00 177.31 97.04 7216 Maintenance&Repair 0.00 90.00 3,750.03 3,660.03 5,000.04 4,910.04 1.80 7217 Small Tools&Equipment 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7300 Advertising 0.00 111.10 0.00 (111 10) 0.00 (111.10) 0.00 7302 Travel&Subsistence 0.00 30.00 0.00 (30.00) 0.00 (30.00) 0.00 7304 Equipment Rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 152.00 0.00 1152 00) 0.00 (152 00) 0.00 Total Non-Personnel Costs: $ 573.90 $ 17,809.89 $ 17,550.09 $ (259 80)$ 23,400.12 $ 5.590.23 $ 76.11 Total Expenditures $ 8,41825 $ 70,498.06 $ 80,595.09 $ 10,097.03 $ 107,460.12 $ 36,962.06 $ 65.60 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 400 PM City of Seward General Fund Fire Department Page: 15 For 9/30/2014 Actual Variance Variance Y-T-D Y-T-D (Over)/Under Annual Total Expenditures Budget (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Personnel Costs: 6000 Salaries 9,159.00 117,478.49 120,087.00 2,608.51 160,116.00 42,637.51 73.37 6001 Overtime 0.00 6100 Medicare 67.44 351.00 283.56 468.00 400.56 1441 6102 Workers'Com 181.95 1,772.70 1,836.00 63.30 2,448.00 675.30 72.41 pensation 1,261.74 10,032.03 10,089.00 6103 ESC 0.00 56.97 13,452.00 3,419.97 74.58 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 0.00 11,285.49 13,608.00 2,322.51 18,144.00 6,858.51 0.00 6202 Health Insurance 2,886.97 12,659.61 4,779.00 (7,880,61) 6,372.00 62.20 6203 In Lieu of FICA 5,958.38 47,709.55 42,723.00 (6,287 61) 198.68 0.00 0.00 (4,986.55) 56,964.00 9,254.45 83.75 Total Personnel Costs: 0.00 0.00 000 0.00 000 $ 19,448.04 $ 201,005.31 $ 193,473.00 $ (7.532 31)$ 257,964.00 $ 56,958.69 $ 77.92 Non-Personnel Costs: 7000 Audit 7001 Communications 0.00 0.00 0.00 0.00 000 7002 Postage and Freight ,528.32 5,287.36 6,750.00 1,462.64000 000 18.95 1019.24 9,000.00 3.712.64 58.75 7003 Bank and Credit Card Fees 749.97 1269 27) 999.96 (19 28) 101.93 7004 insurance 0.00 0.00 0.00 000 0.00 7009 Contracted Services 0.00 14,483.23 18,000.00 3,516.77 24,000.00 000 0.00 0.00 438.50 1,500.03 1,061.53 2,000.04 1,561.54 20.92 7011 Testing 0.0021.92 7012 Other Special Services 206.96 0.00 (206 96) 0.00 (206 96) 000 7015 Utilities 0.00 0.00 0.00 000 5,937.33 54,548.45 000 0.00 000 7016 Heating Fuel 161.47 56,250.00 1,701.55 75,000.00 20,451.55 72.73 7017 Rents&Leases 9,022.83 11,250.00 2,227.17 15,000.00 5,977.17 7210 Vehicle Supplies 159.02 1.697.20 2,250.00 552.80 60.15 0.00 2,040.60 3.000.00 1,302.80 56.57 7211 Gas&Lube 4,500.00 2,459.40 6,000.00 3,959.40 34,01 7212 Uniform Allowance 000 5,355.03 4,500.00 (855.03) 0.00 788.35 637.47 ) 6,000.00 644.97 8925 7213 Safety Equipment 2,058.00 2,058.00 2,999.97 (150.88) 849.96 61.61 92.75 7215 Operating Supplies 89.71 4,544.16 4,500.00 941.97 3,999.96 1,941.96 51.45 7216 Maintenance&Repair 8.48 18,566.94 7,499.97 (11,066.97) 9,999.96) 6,000.00 1'455.84 75.74 7217 Small Tools&Equipment 450.73 (8,566 98) 185.67 7300 Advertising 2,408.20 3,750.03 1,341.83 5,000.04 2,591.84 7301 Subscriptions&Dues 0.00 0.00 375.03 375.03 48'16 (140 05) 343.95 487.53 143.58 500.04 500.04 000 7302 Travel&Subsistence 409.28 4 612.02 65004 306.09 52.91 7303 Education&Training 2,999.97 (1,612.05) 3,999.96 (612.06) 115.30 7304 Equipment Rent 389.00 1,642.64 1,500.03 (142 61) 2,000.04 7810 Miscellaneous Expense 500.04 0.00 0.00 900.00 900.00 1,200.00 1,200.00 82.13 8102 Buildings 00.00.00 0.00 375.03 375.03 0.00 0.00357.40 500.04 0.00 8103 Capital Equipment0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 0.00 40,766.40 0.00 (40,766 40) 000 4.437.67 35.501.36 39.939.03 4.437.67 53.252.04 17,750.6@) 66.6077 Total Non-Personnel Costs: $ 14,507.91 $ 205,331.42 $ 171,714.06 $ (33,61736)$ 228,952.08 $ 23,620.66 $ 89.68 Total Expenditures $ 33,955.95 $ 406,336.73 $ 365,187.06 $ (41,149.67)$ 486,916.08 $ 80,579.35 $ 83.45 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 16 General Fund Volunteers For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6102 Workers'Compensation 0.00 0.0Q 7.503.03 7.503.03 10,004.04 10,004.04 0.0Q Total Personnel Costs: $ 0.00 $ 0.00 $ 7,503.03 $ 7,503.03 $ 10,004.04 $ 10,004.04 $ 0.00 Non-Personnel Costs: 7002 Postage and Freight 243.23 1,664.20 675.00 (989 20) 900.00 (764.20) 184.91 7004 Insurance 0.00 0.00 2,999.97 2,999.97 3,999.96 3,999.96 0.00 7009 Contracted Services 0.00 197.50 1,125.00 927.50 1,500.00 1,302.50 13.17 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 148.15 148.15 0.00 (148.15) 0.00 (148.15) 0.00 7211 Gas&Lube 0.00 19.08 0.00 (19.08) 0.00 (19.08) 0.00 7212 Uniform Allowance 0.00 2,176.03 749.97 (1,426.06) 999.96 (1,176.07) 217.61 7215 Operating Supplies 390.69 5,801.70 2,250.00 (3,551.70) 3,000.00 (2,801.70) 193.39 7216 Maintenance&Repair 433.00 9,431.10 2,999.97 (6,431.13) 3,999.96 (5,431.14) 235.78 7217 Small Tools&Equipment 2,407.42 14,137.02 6,750.00 (7,387.02) 9,000.00 (5,137.02) 157.08 7302 Travel&Subsistence 1,543.35 2,880.49 2,625.03 (255.46) 3,500.04 619.55 82.30 7303 Education&Training 630.00 2,481.72 3,375.00 893.28 4,500.00 2,018.28 55.15 7305 Grant Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7306 In-Kind Expenses 0.00 18,921.00 0.00 (18,921.00) 0.00 (18,921.00) 0.00 7806 Volunteer Fireman Stipend 1,666.66 16,666.60 15,000.03 (1,666.57) 20,000.04 3,333.44 83.33 7809 Pass-Thru Payments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 2.797.52 0.OQ 12 797 52) 0.00 (2 797.52) 0.0Q Total Non-Personnel Costs: $ 7,462.50 $ 77,322.11 $ 38,549.97 $ (38.77214)$ 51.399.96 $ (25.922.15)$ 150.43 Total Expenditures $ 7,462.50 $ 77,322.11 $ 46,053.00 $ (31,269.11)$ 61,404.00 $ (15,918.11)$ 125.92 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Emergency Preparedness Page: 17 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual Total Expenditures Month Actual Budget Budget Budget (OBud/IJ`der %of Annual 9 Budget Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7001 Communications 49.99 7002 Postage and Freight 630.71 3,750.03 3,119.32 5,000.04 4,36933 7015 Utilities 0.00 10.00 187.47 177.4712.61 151.67 1,401.63 1,350.00 249.96 239.96 4.00 7215 Operating Supplies (51.63) 1,800.00 398.37 77.87 0.00 719.94 749.97 30.03 999.96 280 7216 Maintenance&Repair 0.00 0.00 375.03 375.03 .02 7217 Small Tools 8 Equipment 72.00 7301 Subscriptions&Dues 0.000.00 750.00 749.97 5�'� 0.00 0.00 375.03 (0.03) 999.96 249.96 75.00 7302 Travel 8 Subsistence375.03 500.04 500.04 0.00 0.00 467.64 749.97 282.33 999 7303 Education 8 Training .96 532.32 46.77 8103 CapitalEquipment 0.00 150.00 749.97 0.00 7,010.00 599.97 999.96 849.96 15.00 Total Non-Personnel Costs: 0.00 (7,010.00) 0.00 (7.010 00) 0.00 Total Expenditures $ 201.66 $ 11,139.92 $ 9,037.44 $ (2,102.48)$ 12,049.92 $ 910.00 $ 92.45 $ 201.66 $ 11,139.92 $ 9,037.44 $ (2,102.48)$ 12,049.92 $ 910.00 $ 92.45 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 18 General Fund SVAC For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6102 Workers'Compensation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7002 Postage and Freight 0.00 149.04 112.50 (36 54) 150.00 0.96 99.36 7004 Insurance 0.00 1574.00 2,549.97 975.97 3,399.96 1525.96 46.29 7012 Other Special Services 0.00 0.00 15,000.03 15,000.03 20,000.04 20,000.04 0.00 7211 Gas&Lube 0.00 1,506.45 1,500.03 (6.42) 2,000.04 493.59 75.32 7215 Operating Supplies 0.00 3,139.50 0.00 (3,139.50) 0.00 (3,139 50) 0.00 7216 Maintenance&Repair 0.00 3,143.04 900.00 12.243.04) 1,200.00 11 943.04) 261.92 Total Non-Personnel Costs: $ 0.00 $ 9,512.03 $ 20.062.53 $ 10.550.50 $ 26.750.04 $ 17,238.01 $ 35.56 Total Expenditures $ 0.00 $ 9,512.03 $ 20,062.53 $ 10,550.50 $ 26,750.04 $ 17,238.01 $ 35.56 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Building Inspection Page: 19 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under k of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries 4,336.12 50,743.48 52,695.00 1,951.52 70,260.00 19,51652 72.22 6001 Overtime 0.00 93.00 117.00 24.00 156.00 6 6100 Medicare3.00 59.62 6102 Workers'Compensation 85.93 796.28 810.00 13.72 1,080.00 283.72 73.73 6103 ESC 47.11 367.36 360.00 (7.36) 480.00 112.64 76.53 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 0.00 4,826.56 5,445.00 618.44 7260.00 2,433.44 66.48 6202 Health Insurance 1,361.26 5,405.54 2,115.00 (3,290.54) 2,820.00 (2,585 54) 191.69 62032 In Lieu of FICA 2,765.62 21,195.81 19,422.00 (1,773.81) 25,896.00 4,700.19 81.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 8,596.04 $ 83,428.03 $ 80,964.00 $ (2,464 03)$ 107,952.00 $ 24,523.97 $ 77,28 Non-Personnel Costs: 7001 Communications 286.06 2,617.97 1,500.03 1,717.94) 2,000.04 7002 Postage and Freight 22 . .90 46.78 187.47 140.69 24996 (617 93) 130.90 7004 Insurance203.18 18.71 7009 Contracted Services 0.00 685.31 1,125.00 439.69 1,500.00 814.69 45.69 7012 Other Special Services 0.00 0.00 0.00 0 0.00 0.00 0.00 0.00 0.00 0.00 .00 0.00 7014 Federal Lobbying Fees 0.00 0.00 0.00 0.00 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 159.02 1,697.11 1,500.03 (197.08) 2,000.04 302.93 0.00 0.00 0.00 0.00 84.85 7211 Gas&Lube 37.74 0.00 0.00 0.00 7215 Operating Supplies 271.22 375.03 103.81 500.04 228.82 5424 7216 Maintenance&Repair 201.10 1,279.20 1,125.00 (154.20) 1,500.00 220.80 85.28 7217 Small Tools&Equipment 0.00 0.00 749.97 749.97 999.96 999 0.00 960.00 1,500.03 540.03 2,000.04 1,040.04 48.00 7300 Advertising 98.75 296.25 7301 Subscriptions&Dues 375.03 78.78 500.04 203.79 59.25 7302 Travel&Subsistence 0.00 164.95 225.00 60.05 300.00 135.05 0.00 276.03 1,874.97 1,598.94 2,499.96 2,223.93 11.04 7303 Education&Training 0.00 119.00 1,500.03 1,381.03 2,000.04 1,881.04 7304 Equipment Rent 0.00 5.95 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 1,874.97 1,874.97 2,499.96 2.499.96 0.00 8104 Motor Pool Rent 333.33 2,666.64 0.00 0.00 0.00 Total Non-Personnel Costs: 2,999.97 333.33 3,999.96 1,333.32 66.67 Total Expenditures $ 1,138.90 $ 11,080.46 $ 16,912.53 $ 5,832.07 $ 22,550.04 $ 11,46958 $ 49.14 $ 9,734.94 $ 94,508.49 $ 97,876.53 $ 3,368.04 $ 130,502.04 $ 35,993.55 $ 72.42 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 20 General Fund Street Operations For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 13,993.96 103,286.98 131,850.00 28,563.02 175,800.00 72,513.02 58.75 6001 Overtime 2,676.29 9,660.59 3,501.00 (6,159.59) 4,668.00 (4,992.59) 206.95 6002 Standby Time 0.00 1,312.98 0.00 (1,312.98) 0.00 (1,312.98) 0.00 6100 Medicare 146.34 997.44 1,368.00 370.56 1,824.00 826.56 54.68 6102 Workers'Compensation 2,431.25 9,023.75 8,253.00 (770.75) 11,004.00 1,980.25 82.00 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 10,159.12 13,059.00 2,899.88 17,412.00 7,252.88 58.35 6201 Retirement Benefits 4,022.08 13,226.13 4,338.00 (8,888.13) 5,784.00 (7,442.13) 228.67 6202 Health Insurance 7,626.15 48,817.12 43,596.00 (5,221.12) 58,128.00 9,310.88 83.98 6203 In Lieu of FICA 0.0Q 1,756.84 1,854.00 97.11 2,472.00 715.11 71.07 Total Personnel Costs: $ 30,896.07 $ 198,241.00 $ 207,819.00 $ 9,578.00 $ 277,092.00 $ 78,851.00 $ 71.54 Non-Personnel Costs: 7001 Communications 23.96 213.02 2,250.00 2,036.98 3,000.00 2,786.98 7.10 7002 Postage and Freight 51.01 1,093.93 4,050.00 2,956.07 5,400.00 4,306.07 20.26 7003 Bank and Credit Card Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7004 Insurance 0.00 7,801.98 12,750.03 4,948.05 17,000.04 9,198.06 45.89 7009 Contracted Services 0.00 21,830.00 18,749.97 (3,080.03) 24,999.96 3,169.96 87.32 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7011 Testing 0.00 258.75 0.00 (258.75) 0.00 (258.75) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 6,914.25 75,350.94 76,500.00 1,149.06 102,000.00 26,649.06 73.87 7016 Heating Fuel 0.00 307.31 0.00 (307.31) 0.00 (307.31) 0.00 7210 Vehicle Supplies 0.00 5.88 0.00 (5.88) 0.00 (5.88) 0.00 7211 Gas&Lube 186.50 26,333.00 38,250.00 11,917.00 51,000.00 24,667.00 51.63 7213 Safety Equipment 0.00 1,291.57 900.00 (391.57) 1,200.00 (91.57) 107.63 7215 Operating Supplies 4,955.45 18,411.42 19,500.03 1,088.61 26,000.04 7,588.62 70.81 7216 Maintenance&Repair 1,000.75 12,355.08 52,499.97 40,144.89 69,999.96 57,644.88 17.65 7217 Small Tools&Equipment 1,879.31 2,667.88 1,012.50 (1,655.38) 1,350.00 (1,317.88) 197.62 7300 Advertising 0.00 64.75 150.03 85.28 200.04 135.29 32.37 7301 Subscriptions&Dues 0.00 0.00 240.03 240.03 320.04 320.04 0.00 7302 Travel&Subsistence 193.33 550.03 787.50 237.47 1,050.00 499.97 52.38 7303 Education&Training 0.00 125.00 974.97 849.97 1,299.96 1,174.96 9.62 7304 Equipment Rent 0.00 234.50 749.97 515.47 999.96 765.46 23.45 7810 Miscellaneous Expense 0.00 2,248.83 1,950.03 (298.80) 2,600.04 351.21 86.49 8001 Unrealized Loss on Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8102 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 7,500.OQ 60.000.O6 67,500.00 7,500.00 90,000.00 30.000.00 66.67 Total Non-Personnel Costs: $ 22,704.56 $ 231,143.87 $ 298,815.03 $ 67,671.16 $ 398,420.04 $ 167,276.17 $ 58.02 Total Expenditures $ 53,600.63 $ 429,384.87 $ 506,634.03 $ 77,249.16 $ 675,512.04 $ 246,127.17 $ 63.56 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Snow and Ice Page: 21 For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual Month (Over)/Under %of Annual Total Expenditures Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries 0.00 23,111.91 6001 Overtime 30,906.00 7,794.09 41,208.00 18,096.09 56.09 6002 Standby Time 6100 Medicare 0.00 15,783.62 13,221.00 2,562 62) 17,628.00 1,844.38 0.00 3,740.26 5,922.00 2,181.74 7,896.00 4,155.74 47.37 89 6101 Unemployment Insurance 0.00 0.00 39354 756.00 362.46 1,008.00 614.46 39.04 6102 Workers'Com 0.00 0.00 0.00 0.00 0.00 0.00 pensation 0.00 1,824.62 4,230.00 2,405.38 5,640.00 3,815.38 6200 Leave Time 0.00 244.15 32.35 6201 Retirement Benefits0.00 (244.15) 0.00 (244.15) 0.00 6202 Health Insurance 0.00 3,469.53 2,034.00 (1,435.53) 2,712.00 (757 53) 127.93 6203 In Lieu of FICA 0.00 9,165.28 6,885.00 (2,280.28) 9,180.00 14.72 0.00 0.00 0.00 0.00 99.84 Total Personnel Costs: 0.00 0.00 0.00 $ 0.00 $ 57,732.91 $ 63,954.00 $ 6,221.09 $ 85,272.00 $ 27,539.09 $ 67.70 Non-Personnel Costs: 7002 Postage and Freight 0.00 2,347.67 2,999.97 7009 Contracted Services 0.00 2,603.36 6,750.00 4,146.64 7012 52.30 3,999.96 1,652.29 58.69 7012 Other Special Services 0.00 9,000.00 6,396.64 28.93 7211 Gas&Lube 0.00 0.00 0.00 0.00 0.00 0.00 7213 Safety Equipment 0.00 264.13 2,025.00 1,760.87 2,700.00 2,435.87 0.00 0.00 412.47 412.47 978 7215 Operating Supplies 6.15 10,366.93 38,999.97 28,633.04 549.96 549.96 0.00 7216 Maintenance&Repair 51,999.96 41,633.03 19.94 7217 Small Tools&Equipment 0.00 39,388.49 25,125.03 (14263 46) 33,500.04 (5,888 45) 117.58 7300 Advertising 0.00 62.92 375.03 312.11 500.04 437.12 12.58 7302 Travels Subsistence 0.00 0.00 330.03 330.03 4.40.04 0.00 0.00 344.97 440.04 0.00 7303 Education&Training 0.00 344.97 459.96 459.96 0.00 7810 Miscellaneous Expense 0.00 524.97 524.97 699.96 699.96 0.00 8104 Motor Pool Rent 0.000.00 562.50 562.50 750.00 750.00 2,500.00 20,000.00 22,500.00 2,500.00 30,000.00 10,000.00 6.67 6.67 Total Non-Personnel Costs: $ 2,506.15 $ 75,033.50 $ 100,949.94 $ 25.916.44 $ 134,599.92 $ 59.566.42 $ 55.75 Total Expenditures $ 2,506.15 $ 132,766.41 $ 164,903.94 $ 32,137.53 $ 219,871.92 $ 87,105.51 $ 60.38 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 22 General Fund City Shop For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 8,331.75 83,303.12 101,880.00 18,576.88 135,840.00 52,536.88 61.32 6001 Overtime 32.10 866.48 7,443.00 6,576.52 9,924.00 9,057.52 8.73 6002 Standby Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 9220 1,057.55 1,395.00 337.45 1,860.00 802.45 56.86 6101 Unemployment Insurance 0.00 1,008.00 0.00 (1,008.00) 0.00 (1,008.00) 0.00 6102 Workers'Compensation 628.12 5,782.03 6,543.00 760.97 8,724.00 2,941.97 66.28 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 15,228.69 20,682.00 5,453.31 27,576.00 12,347.31 55.22 6201 Retirement Benefits 1,895.99 9,489.37 4,356.00 (5,133.37) 5,808.00 (3,681.37) 163.38 6202 Health Insurance 4,577.31 36,937.37 36,504.00 (433.37) 48,672.00 11,734.63 75.89 6203 In Lieu of FICA 0.00 1,723.39 369.00 (1.354.39) 492.00 (1.231 39) 35029 Total Personnel Costs: $ 15,557.47 $ 155,396.00 $ 179,172.00 $ 23,776.00 $ 238,896.00 $ 83,500.00 $ 65.05 Non-Personnel Costs: 7001 Communications 533.60 5,354.17 6,374.97 1,020.80 8,499.96 3,145.79 62.99 7002 Postage and Freight 100.29 819.55 1,275.03 455.48 1,700.04 880.49 48.21 7004 Insurance 0.00 3,316.30 5,249.97 1,933.67 6,999.96 3,683.66 47.38 7009 Contracted Services 0.00 90.00 1,874.97 1,784.97 2,499.96 2,409.96 3.60 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 1,320.73 24,242.19 29,625.03 5,382.84 39,500.04 15,257.85 61.37 7016 Heating Fuel 881.54 11,365.47 23,249.97 11,884.50 30599.96 19,634.49 36.66 7203 Library Standing Orders 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 0.00 258.07 5,437.53 5,179.46 7,250.04 6,991.97 3.56 7213 Safety Equipment 39.99 807.97 1,275.03 467.06 1,700.04 892.07 47.53 7215 Operating Supplies 5,055.58 17,619.47 22,124.97 4,505.50 29,499.96 11,880.49 59.73 7216 Maintenance&Repair 1,415.68 3,773.72 11,625.03 7,851.31 15,500.04 11,726.32 24.35 7217 Small Tools&Equipment 46.97 2,381.18 6,000.03 3,618.85 8,000.04 5,618.86 29.76 7301 Subscriptions&Dues 0.00 153.47 749.97 596.50 999.96 846.49 15.35 7302 Travel&Subsistence 0.00 401.22 1,125.00 723.78 1500.00 1,098.78 26.75 7303 Education&Training (135.25) 213.00 1,312.47 1,099.47 1,749.96 1,536.96 12.17 7810 Miscellaneous Expense 6.16 60.78 862.47 801.69 1,149.96 1589.18 5.29 8103 Capital Equipment 0.00 13,504.00 0.00 (13,504.00) 0.00 (13,504.00) 0.00 8104 Motor Pool Rent 604.17 4.833.36 5,437.53 604.17 7.250.04 2,416.68 66.67 Total Non-Personnel Costs: $ 9,869.46 $ 89.193.92 $ 123,599.97 $ 34,406.05 $ 164,799.96 $ 75,606.04 $ 54.12 Total Expenditures $ 25,426.93 $ 244,589.92 $ 302,771.97 $ 58,182.05 $ 403,695.96 $ 159,106.04 $ 60.59 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund City Hall Page: 23 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries . , . , 4,711.20 53,825.49 58,986.00 5,160.51 7864800 2482251 6001 Overtime 68 44 6100 Medicare 0.00 774.19 1,089.00 314.81 1,452.00 677.81 53.32 6101 Medicaoymentlnsurance 82.12 799.14 918.00 118.86 1,224.00 424.86 6529 6102 Workers'Compensation 0.00 3,718.00 0.00 (3,718 00) 0.00 (3.718 00) 0.00 6200 Leave Time 46.22 3,747.20 4,563.00 815.80 6,084.00 2,336.80 61.59 6201 Retirement Bents 0.00 4,770.56 5,868.00 1,097.44 7,824.00 3,053.44 60.97 6202 Retirh Insurance 1,337.96 5,916.34 2,376.00 (3,540.34) 3,168.00 (2.748 34) 186.75 4,173.00 34,263.68 31,590.00 (2,673.68) 42,120.00 7.856.32 81.35 Total Personnel Costs: $ 10,350.50 $ 107,814.60 $ 105,390.00 $ (2,424 60)$ 140,520.00 $ 32,705.40 $ 76.73 Non-Personnel Costs: 7001 Communications 55.97 501.99 581.22 79.23 774.96 272.97 7002 Postage and Freight 0.00 44.57 1,275.03 1,230.46 1,700.04 1,655.47 62.72 22 7004 Insurance 0.00 3,777.16 5,812.47 2,035.31 7,749.96 3,972.80 48.74 7009 Contracted Services 0.00 8,192.35 6,750.00 1 7012 Other Special Services 0.00 442 35) 9,000.00 800.60 9 .00 7015 Utilities 0.00 0.00 0.00 0.00 0.00 0 0.00 7016 Heating Fuel 5,316.89 49,504.78 52,499.97 2,995.19 69,999.96 20,495.18 70.72 7211 & 0.00 12,706.65 16,499.97 3,793.32 21,999.96 9,293.31 57.76 7213 GasaLube 47.99 390.74 562.50 171.76 750.00 359.26 52.10 7215 Operating Equipmentq e 0.00 5.09 187.47 182.38 249.96 244.87 2.04 7216 Maintenance&Repair 616.84 6,573.85 7,499.97 926.12 9,999.96 3,426.11 65.74 7217 Sm c&Equipmentpair0.00 3,003.31 15,000.03 11,996.72 20,000.04 16,996.73 15.02 7300 Advertising 0.00 2,518.36 562.50 1,955 86) 750.00 (1,768 36) 335.78 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 000 8102 Buildings 0.00 0.00 187.47 187.47 249.96 249.96 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.OQ 0.0Q 0.00 0.00 Total Non-Personnel Costs: 9.7Q 4.80 5.90 0.00 Total Expenditures $ 6.037.69 $ 87,218.85 $ 107,418.60 $ 20,199.75 $ 143,224.80 $ 56,005.95 $ 60.90 $ 16,388.19 $ 195,033.45 $ 212,808.60 $ 17,775.15 $ 283,744.80 $ 88,711.35 $ 68.74 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 24 General Fund Community Center Building For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7004 Insurance 0.00 1,710.48 2,700.00 989.52 3,600.00 1,889.52 47.51 7009 Contracted Services 0.00 3,110.00 4,500.00 1,390.00 6,000.00 2,890.00 51.83 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 797.52 8,296.75 6,374.97 (1,921.78) 8,499.96 203.21 97.61 7016 Heating Fuel 260.52 5,392.02 3,750.03 (1,641.99) 5,000.04 (391.98) 107.84 7211 Gas&Lube 0.00 16.98 0.00 (16.98) 0.00 (16 98) 0.00 7215 Operating Supplies 0.00 311.14 749.97 438.83 999.96 688.82 31.12 7216 Maintenance&Repair 0.00 1,258.00 4,500.00 3,242.00 6,000.00 4,742.00 20.97 7217 Small Tools&Equipment 0.00 3,830.40 0.00 (3,830 40) 0.00 (3,830.40) 0.00 7810 Miscellaneous Expense 0.00 0.00 375.03 375.03 500.04 500.04 0.00 Total Non-Personnel Costs: $ 1,058.04 $ 23.925.77 $ 22.950.00 $ (975 77)$ 30,600.00 $ 6.674.23 $ 78.19 Total Expenditures $ 1,058.04 $ 23,925.77 $ 22,950.00 $ (975.77)$ 30,600.00 $ 6,674.23 $ 78.19 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund City Hall Annex Page: 25 For 9/30/2014 Actual y-T_D Variance Variance Y-T-D (Over)/Under Annual (Over)/Under %of Annual Total Expenditures Month Actual Budget Budget Budget BudgetBudget Bud et Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 4 Insu 700ance 0.00 1,145.59 1,800.00 654.41 2,400.00 1,254.41 47.73 70099 Contracted Services 0.00 15,963.89 2,250.00 7012 Other Special Services 0.00 0.00 0.00 (13,713.89) 3,000.00 (12,963.89) 532.13 7015 Utilities 1,146.31 7,330.11 2,625.03 0.00 0.00 0.00 0,00 7016 Heating Fuel 97.79 4,681.56 5,249.97 (4,705.08) 3,500.04 (3,830 07) 209.43 7213 Safety Equipment 0.00 `x•41 6,999.96 2,318.40 66.88 7215 Operating Supplies 0.00 0.00 0.00 0.00 0.00 0.00 7216 Maintenance&Repair 87.50 1,104.73 0.00 (1,104 73) 0.00 (1,104.73) 0.00 7217 Small Tools&Equipment 0.00 2,398.25 0.00 (2,398 25) 0.00 (2,398 25) 0,00 8102 Buildings 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 9,800.00 3.750.03 (6,049 97) 5,000.04 6.00 Total Non-Personnel Costs: $ 1,331.60 $ 42,424.13 $ 17,925.03 $ (24,499.10)$ 23,900.04 $ (18,524.09)$ 17757. 1 Total Expenditures $ 1,331.60 $ 42,424.13 $ 17,925.03 $ (24,499.10)$ 23,900.04 $ (18,524.09)$ 177.51 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 26 General Fund Parks&Rec-Administration For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 7,066.79 69,823.35 67,509.00 (2,314.35) 90,012.00 20,188.65 77.57 6001 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 104.97 1,033.94 1,017.00 (16.94) 1,356.00 322.06 76.25 6102 Workers'Compensation 5423 461.05 468.00 6.95 624.00 162.95 73.89 6200 leave Time 0.00 9,393.47 11,448.00 2,054.53 15,264.00 5,870.53 61.54 6201 Retirement Benefits 1,568.03 7,115.67 2,655.00 (4,460.67) 3,540.00 (3,575 67) 201.01 6202 Health Insurance 2.731.09 23.492.09 20.196.00 (3.296.09) 26,928.00 3.435.91 87.24 Total Personnel Costs: $ 11,525.11 $ 111,319.57 $ 103,293.00 $ (8,026.57)$ 137,724.00 $ 26,404.43 $ 80.83 Non-Personnel Costs: 7001 Communications 525.77 5,295.96 4,349.97 (945 99) 5,799.96 504.00 91.31 7002 Postage and Freight 2.82 284.18 900.00 615.82 1,200.00 915.82 23.68 7004 Insurance 0.00 961.19 1,575.00 613.81 2,100.00 1,138.81 45.77 7009 Contracted Services 7.524.95 36,344.95 29,999.97 (6,344 98) 39,999.96 3,655.01 90.86 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7016 Heating Fuel 0.00 659.43 900.00 240.57 1,200.00 540.57 54.95 7213 Safety Equipment 0.00 47.00 112.50 65.50 150.00 103.00 31.33 7215 Operating Supplies 624.13 8,112.56 1,500.03 (6,612.53) 2,000.04 (6,112.52) 405.62 7216 Maintenance&Repair 0.00 552.27 0.00 (552.27) 0.00 (552 27) 0.00 7300 Advertising 0.00 0.00 74.97 74.97 99.96 99.96 0.00 7301 Subscriptions&Dues 0.00 645.00 412.47 (232 53) 549.96 (95.04) 117.28 7302 Travel&Subsistence 75.26 75.26 825.03 749.77 1,100.04 1,024.78 6.84 7303 Education&Training 0.00 559.80 749.97 190.17 999.96 440.16 55.98 7810 Miscellaneous Expense 0.00 93.96 150.03 56.07 200.04 106.08 46.97 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 8,752.93 $ 53.631.56 $ 41,549.94 $ 112.081.62)$ 55,399.92 $ 1,768.36 $ 96.81 Total Expenditures $ 20,278.04 $ 164,951.13 $ 144,842.94 $ (20,108.19)5 193,123.92 $ 28,172.79 $ 85.41 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Parks&Rec-Parks Maintenance Page: 27 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries 8,024.60 79,264.99 82,170.00 2,905.01 109,560.00 30,295.01 72.35 6001 Overtime 104.63 3,486.71 3,240.00 (246.71) 4,320.00 833.29 80.71 6100 Medicare 478.58 4,471.45 4,428.00 6101 Unemployment Insurance 0.00 (43.45) 5,904.00 8,522.39 14.75 1,474.61 7,497.00 6,022.39 9,996.00 8,521.39 14.75 6102 Workers'Compensation 773.52 7,365.57 6,606.00 (759.57) 8,808.00 1,442.43 83.62 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 7,509.24 8,190.00 680.76 10,920.00 3,410.76 68.77 6201 Retirement Benefits 653.27 3,537.04 1,467.00 (2,070.04) 1,956.00 (1,581.04) 180.83 6202 Health Insurance 1,576.26 18.805.37 15.255.00 (3.550.37) 20,340.00 1,534.63 92.46 Total Personnel Costs: $ 11,610.86 $ 125,914.98 $ 128,853.00 $ 2,938.02 $ 171,804.00 $ 45,889.02 $ 73.29 Non-Personnel Costs: 7001 Communications 5.76 1,218.34 1,874.97 656.63 2,499.96 1,281.62 48.73 7002 Postage and Freight 46.50 751.32 1,350.00 598.68 1,800.00 1,048.68 41.74 7004 Insurance 0.00 3,749.93 5,850.00 2,100.07 7,800.00 4,050.07 48.08 7009 Contracted Services 0.00 8,171.50 2,625.03 (5,546.47) 3,500.04 (4,671.46) 233.47 7011 Testing 0.00 304.00 0.00 (304.00) 0.00 7012 Other Special Services (304.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 1,076.34 10,427.47 13,200.03 2,772.56 17,600.04 7,172.57 59.25 7016 Heating Fuel 0.00 967.78 974.97 7.19 1,299.96 332.18 74.45 7200 Library Materials-Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 45.30 524.97 479.67 699.96 654.66 6.47 7211 Gas&Lube 199.68 5,027.22 5,474.97 447.75 7,299.96 2,272.74 68.87 7212 Uniform Allowance 0.00 79.50 0.00 (79.50) 0.00 (79.50) 0.00 7213 Safety Equipment 23.61 298.58 749.97 451.39 999.96 701.38 29.86 7214 Janitorial Supplies 0.00 609.67 1,500.03 890.36 2,000.04 1,390.37 30.48 7215 Operating Supplies 19.79 2,242.69 900.00 (1,342.69) 1,200.00 (1,042.69) 186.89 7216 Maintenance&Repair 1,056.29 17,401.53 7,499.97 6,983.91 1,874.97 (9,901.56) 9,999.96 (4,483.95) 279.06 7217 Small Tools&Equipment 0.00 (5,108.94) 2,499.96 (4,424.40) 279.67 7300 Advertising 0.00 95.60 90.00 (5.60) 120.00 24.40 79.67 4 7301 Subscriptions&Dues 40.00 40.00 74.97 34.97 99.96 59.96 40.02 7302 Travel&Subsistence 962.86 2,327.47 187.47 (2,140.00) 249.96 7303 Education&Training (2,25 94 0.00 249.00 375.03 126.03 500.04 2511.0.044 49.80.0 7304 Equipment Rent 0.00 432.50 1,874.97 1,442.47 2,499.96 2,067.46 17.30 7810 Miscellaneous Expense 0.00 816.12 1,050.03 233.91 1,400.04 583.92 58.29 8103 Capital Equipment 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 8104 Motor Pool Rent 916.67 7,333.36 8.250.03 916.67 11,000.04 3.666.68 66.67 Total Non-Personnel Costs: $ 4,347.50 $ 69,572.79 $ 58.55238 $ (11.020.41)$ 78.069.84 $ 8,497.05 $ 89.12 Total Expenditures $ 15,958.36 $ 195,487.77 $ 187,405.38 f ) (8,082.39 $ 249,873.84 $ 54,386.07 $ 78.23 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 28 General Fund Parks&Rec-Campgrounds For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 10,492.91 102,247.23 85,509.00 (16,738.23) 114,012.00 11,764.77 89.68 6001 Overtime 350.62 7,968.22 3,240.00 (4,728.22) 4,320.00 (3,648.22) 184.45 6100 Medicare 644.76 6,139.69 4,419.00 (1,720.69) 5,892.00 (247.69) 104.20 6101 Unemployment Insurance 0.00 2,672.44 0.00 (2,672.44) 0.00 (2,672.44) 0.00 6102 Workers'Compensation 700.03 9,180.47 6,741.00 (2,439.47) 8,988.00 (192.47) 102.14 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 708.35 3,314.24 1,449.00 (1,865.24) 1,932.00 (1,382.24) 171.54 6202 Health Insurance 946.78 13,553.75 15,255.00 1,701.26 20,340.00 6.786.25 66.64 Total Personnel Costs: $ 13,843.45 $ 145,076.04 $ 116,613.00 $ (28,463.04)$ 155,484.00 $ 10,407.96 $ 93.31 Non-Personnel Costs: 7001 Communications 165.62 1,406.91 600.03 (806.88) 800.04 (606.87) 175.85 7002 Postage and Freight 18.91 371.37 450.00 78.63 600.00 228.63 61.90 7003 Bank and Credit Card Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7004 Insurance 0.00 1,095.49 1,725.03 629.54 2,300.04 1,204.55 47.63 7009 Contracted Services 320.00 10,140.50 2,475.00 (7,665.50) 3,300.00 (6,840.50) 307.29 7011 Testing 0.00 40.00 0.00 (40.00) 0.00 (40.00) 0.00 7012 Other Special Services 0.00 324.72 0.00 (324.72) 0.00 (324.72) 0.00 7015 Utilities 15,332.57 72,640.48 67,500.00 (5,140,48) 90,000.00 17,359.52 80.71 7016 Heating Fuel 0.00 93.99 487.53 393.54 650.04 556.05 14.46 7201 Library Books 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 1,071.96 562.50 (509.46) 750.00 (321.96) 142.93 7211 Gas&Lube 981.12 5,931.18 3,525.03 (2,406.15) 4,700.04 (1,231.14) 126.19 7212 Uniform Allowance 0.00 1,190.78 0.00 (1,190.78) 0.00 (1,190.78) 0.00 7213 Safety Equipment 0.00 875.46 749.97 (125.49) 999.96 124.50 87.55 7214 Janitorial Supplies 676.95 4,048.85 4,349.97 301.12 5,799.96 1,751.11 69.81 7215 Operating Supplies 1,772.15 5,180.29 3,525.03 (1,655.26) 4,700.04 (480.25) 110.22 7216 Maintenance&Repair 371.45 10,991.24 9,375.03 (1.616.21) 12,500.04 1,508.80 87.93 7217 Small Tools&Equipment 0.00 8,822.24 1,500.03 (7,322.21) 2,000.04 (6,822.20) 441.10 7300 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7301 Subscriptions&Dues 1,085.00 6,516.26 45.00 (6,471 26) 60.00 (6,456.26) 10,860.43 7302 Travel&Subsistence 0.00 594.43 1,125.00 530.57 1,500.00 905.57 39.63 7303 Education&Training 0.00 246.52 1,125.00 878.48 1,500.00 1,253.48 16.43 7304 Equipment Rent 0.00 10,367.50 13,500.00 3,132.50 18,000.00 7,632.50 57.60 7810 Miscellaneous Expense (224.00) (1,872.76) 0.00 1,872.76 0.00 1,872.76 0.00 8103 Capital Equipment 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 8104 Motor Pool Rent 750.00 6,000.00 6,750.00 750.00 9.000.00 3.000.00 66.67 Total Non-Personnel Costs: $ 21,249.77 $ 146,077.41 $ 120,870.18 $ 125.207 23)$ 161,160.24 $ 15.082.83 $ 90.64 Total Expenditures $ 35,093.22 $ 291,153.45 $ 237,483.18 $ (53,670.27)$ 316,644.24 $ 25,490.79 $ 91.95 Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Parks&Rec-Sports&Recreation Page: 29 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual Month Actual Budget (Over)/Under %of Annual Total Expenditures 9 Budget Budget Budget Budget Personnel Costs: 6000 Salaries 7,095.14 80,432.78 77,904.00 (2,528.78) 103,872.00 23,439.22 77.43 60010.00 6,902.63 0.00 (6,902.63) 0.00 6100me Medicare (6,902.63) 0.00 6101 Unem l0 149.56 2,307.83 1,584.00 (723.83) 2,112.00 (195.83) 109.27 p yment Insurance 0.00 6102 Workers'Compensation378.54 747.00 368.46 996.00 617.460 38.01 99.27 1,028.85 540.00 (488.85) 720.00 6103 ESC 0.000.00 (308.85) 142.90 6200 Leave Time0.00 0.000.00 0.00 0.00 6201 Retirement Benefits 0.00 6,092.01 7,686.00 1,593.99 10,248.00 4,155.99 59.45 6202 Redeem nt 1'266.28 6,543.40 2,610.00 (3,933.40) 3,480.00 (3,063.40) 188.03 6203 In Lieu of FICA 3,473.11 32,248.29 31,068.00 (1,180.29) 41,424.00 9,175.71 77.85 0.00 1.814.92 738.0Q (1.076.92) 984.00 (830.92) 184.44 Total Personnel Costs: $ 12,083.36 $ 137,749.25 $ 122,877.00 $ ) (14,872.25 $ 163,836.00 $ 26,086.75 $ 84.09 Non-Personnel Costs: 7000 Audit 0.00 0.00 7001 Communications 0.00 0.00 0.00 0.00 0.00 341.33 7002 Postage and Freight 3,191.86 2,625.03 (566.83) 3,500.04 308.18 91.19 7004 Insurance 2.82 1,007.82 1,874.97 867.15 2,499.96 1,492.14 40.31 7009 Contracted Services 0.00 1,160.79 1,874.97 714.18 2,499.96 1,339.17 46.43 7019 Contr ct Special Services 110.00 4,238.50 8,100.00 3,861.50 10,800.00 6,561.50 3925 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas 8 Lube 0.00 18,000.00 15,000.03 (2,999.97) 20,000.04 2,000.04 90.00 7213 Safety Equipment 0.00 456.24 0.00 (456.24) 0.00 (456.24) 0.00 7214 Janitorial Supplies 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7215 Operating Supplies 0.00 579.43 0.00 (579.43) 0.00 (579.43) 0.00 7216 Maintenance&Repair 932.04 19,422.47 18,749.97 (672.50) 24,999.96 5,577.49 77.69 7217 Small c&EquipmentRpair0.00 423.17 0.00 (423.17) 0.00 (423.17) 0.00 7300 Advertising 0.00 0.00 225.00 225.00 300.00 300.00 0.00 7301 Subscriptions&Dues 0.00 711.38 1,649.97 938.59 2,199.96 1,488.58 32.34 7302 Travel& 0.00 249.00 240.03 (8.97) 320.04 71.04 77.80 7303 Educationravel Subsistence Training 378.60 1,481.49 1,500.03 18.54 2,000.04 518.55 74.07 7304 Equipment Rent 0.00 0.00 562.50 562.50 750.00 750.00 0.00 7810 Expense 0.00 150.00 0.00 (150.00) 0.00 (150.00) 0.00 8103 Miscellaneousl (1.50) 620.75 375.03 (245.72) 500.04 (120.71) 124.14 0.00 0.09 0.0Q 0.0Q 0.0Q 0.00 0.09 Total Non-Personnel Costs: $ 1,763.29 $ 51,692.90 $ 53,152.56 $ 1.459.66 $ 70.870.08 $ 19,177.18 $ 72.94 Total Expenditures $ 13,846.65 $ 189,442,15 $ 176,029.56 $ ) (13,412.59 $ 234,706.08 $ 45,263.93 $ 80.71 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 30 General Fund Parks&Rec-TYC For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 8266.31 122,143.79 110,232.00 (11,911.79) 146,976.00 24,832.21 83.10 6001 Overtime 0.00 2,570.18 0.00 (2,570.18) 0.00 (2,570.18) 0.00 6100 Medicare 252.75 5,988.88 3,240.00 (2,748.88) 4,320.00 (1,668.88) 138.63 6101 Unemployment Insurance 0.00 1,174.25 0.00 (1,174.25) 0.00 (1,174.25) 0.00 6102 Workers'Compensation 137.35 1,439.02 765.00 (674.02) 1,020.00 (419.02) 141.08 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 3,122.24 5,481.00 2,358.76 7,308.00 4,185.76 42.72 6201 Retirement Benefits 1,269.04 5,938.48 3,060.00 (2,878.48) 4,080.00 (1,858 48) 145.55 6202 Health Insurance 3,542.02 24,688.73 38,835.00 14,146.27 51,780.00 27,091.27 47.68 6203 In Lieu of FICA 0.00 0.00 738.00 738.00 984.00 984.00 0.00 Total Personnel Costs: $ 13,467.47 $ 167,065.57 $ 162,351.00 $ (4,714 57)$ 216,468.00 $ 49,402.43 $ 77.18 Non-Personnel Costs: 7001 Communications 668.49 4,795.69 3,224.97 (1,570 72) 4,299.96 (495.73) 111.53 7002 Postage and Freight 2.82 412.97 825.03 412.06 1,100.04 687.07 37.54 7004 Insurance 0.00 1,473.62 2,400.03 926.41 3,200.04 1,726.42 46.05 7009 Contracted Services 0.00 3,264.00 749.97 (2,514.03) 999.96 (2,264.04) 326.41 7011 Testing 0.00 124.00 0.00 (124 00) 0.00 (124.00) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7016 Heating Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 225.00 225.00 300.00 300.00 0.00 7211 Gas&Lube 60.38 967.93 1,424.97 457.04 1,899.96 932.03 50.94 7213 Safety Equipment 0.00 0.00 225.00 225.00 300.00 300.00 0.00 7214 Janitorial Supplies 56.76 619.79 675.00 55.21 900.00 280.21 68.87 7215 Operating Supplies 390.88 14,062.31 9,150.03 (4,912.28) 12,200.04 (1,862 27) 115.26 7216 Maintenance&Repair 0.00 623.26 2,625.03 2,001.77 3,500.04 2,876.78 17.81 7217 Small Tools&Equipment 0.00 0.00 1,874.97 1,874.97 2,499.96 2,499.96 0.00 7300 Advertising 94.00 240.67 187.47 (53.20) 249.96 9.29 96.28 7301 Subscriptions&Dues 40.00 57.10 195.03 137.93 260.04 202.94 21.96 7302 Travel&Subsistence 461.36 656.06 562.50 (93.56) 750.00 93.94 87.47 7303 Education&Training 0.00 283.00 712.53 429.53 950.04 667.04 29.79 7307 GF Administrative Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense (2 05) 40.79 0.00 (40 79) 0.00 (40.79) 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 577.92 4,623.36 5,201.28 577.92 6.935.04 2.311.68 66.67 Total Non-Personnel Costs: $ 2.350.56 $ 32.244.55 $ 30.258.81 $ (1 985 74)$ 40,345.08 $ 8.100.53 $ 79.92 Total Expenditures $ 15,818.03 $ 199,310.12 $ 192,609.81 $ (6,700.31)$ 256,813.08 $ 57,502.96 $ 77.61 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Parks&Rec-The Rec Room Page: 31 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 2,667.61 10,765.97 0.00 (10,765.97) 0.00 (10.765.97) 0.00 6001 Overtime 0.00 318.54 0.00 (318.54) 0.00 (318.54) 0.00 6100 Medicare 154.01 714.35 0.00 (714.35) 0.00 (714.35) 0.00 6102 Workers'Compensation 21.57 85.16 0.00 (85.16) 0.00 (85.16) 0.00 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 179.23 341.51 0.00 (341.51) 0.00 (341.51) 0.00 6202 Health Insurance 424.64 834.67 0.00 (834.67) 0.00 (834.67) 0.00 Total Personnel Costs: $ 3,447.06 $ 13,060.20 $ 0.00 $ (13,060.20)$ 0.00 $ (13,06020)$ 0.00 Non-Personnel Costs: 7001 Communications 0.00 268.58 0.00 (268.58) 0.00 (268.58) 0.00 7002 Postage and Freight 2.82 2.82 0.00 (2.82) 0.00 (2.82) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7214 Janitorial Supplies 0.00 59.13 0.00 (59.13) 0.00 (59.13) 0.00 7215 Operating Supplies 193.76 2,731.64 0.00 (2,731.64) 0.00 (2,731.64) 0.00 7216 Maintenance&Repair 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7300 Advertising 0.00 146.67 0.00 (146 67) 0.00 (146.67) 0.00 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 196.58 $ 3,208.84 $ 0.00 $ (3.208.84)$ 0.00 $ (3.208.84)$ 0.00 Total Expenditures $ 3,643.64 $ 16,269.04 $ 0.00 $ (16,269.04)$ 0.00 $ (16,269.04)$ 0.00 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 32 General Fund Library/Museum For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 15,908.70 131,792.50 '142,389.00 10,596.50 189,852.00 58,059.50 69.42 6001 Overtime 0.00 655.80 0.00 (655.80) 0.00 (655.80) 0.00 6100 Medicare 384.28 3,146.13 2,169.00 (977.13) 2,892.00 (254.13) 108.79 6101 Unemployment Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6102 Workers'Compensation 123.16 911.37 981.00 69.63 1,308.00 396.63 69.68 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 8,897.43 13,968.00 5,070.57 18,624.00 9,726.57 47.77 6201 Retirement Benefits 2,957.14 12,522.40 5,634.00 (6,888.40) 7,512.00 (5,010 40) 166.70 6202 Health Insurance 6.385.5Q 62.745.86 62,361.09 1384 86) 83.148.00 20.402.14 75.46 Total Personnel Costs: $ 25,758.78 $ 220,671.49 $ 227,502.00 $ 6,830.51 $ 303,336.00 $ 82,664.51 $ 72.75 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 1,444.41 16,091.55 15,000.03 (1,091.52) 20,000.04 3,908.49 80.46 7002 Postage and Freight 918.19 5,639.60 6,750.00 1,110.40 9,000.00 3,360.40 62.66 7004 Insurance 0.00 5,703.30 9,000.00 3,296.70 12,000.00 6,296.70 47.53 7005 CY Insurance Recovery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7006 Legal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 4,961.75 43,432.86 43,125.03 (307.83) 57,500.04 14,067.18 75.54 7011 Testing 0.00 152.00 0.00 (152.00) 0.00 (152.00) 0.00 7012 Other Special Services 4,817.50 11,310.26 4,875.03 (6,435.23) 6,500.04 (4,81022) 174.00 7015 Utilities 4,989.93 35,056.30 29,999.97 (5,056.33) 39,999.96 4,943.66 87.64 7016 Heating Fuel 0.00 10,683.11 24,000.03 13,316.92 32,000.04 21,316.93 33.38 7017 Rents&Leases 0.00 6,324.00 5,249.97 (1,074.03) 6,999.96 675.96 90.34 7200 Library Materials-Other 0.00 19.70 0.00 (19.70) 0.00 (19.70) 0.00 7201 Library Books 672.17 7,621.62 9,000.00 1,378.38 12,000.00 4,378.38 63.51 7202 Library Periodicals 0.00 3,922.48 2,250.00 (1,672.48) 3,000.00 (922.48) 130.75 7203 Library Standing Orders 0.00 5,857.73 3,750.03 (2,107.70) 5,000.04 (857.69) 117.15 7204 Library Non-Print 63.75 2,205.54 4,124.97 1,919.43 5,499.96 3,294.42 40.10 7212 Uniform Allowance 0.00 0.00 0.00 • 0.00 0.00 0.00 0.00 7214 Janitorial Supplies 728.75 4,502.76 2,250.00 (2.252.76) 3,000.00 (1,502.76) 150.09 7215 Operating Supplies 203.44 7,185.36 7,875.00 689.64 10,500.00 3,314.64 68.43 7216 Maintenance&Repair 0.00 1,256.25 1,125.00 (131.25) 1,500.00 243.75 83.75 7217 Small Tools&Equipment 0.00 4,119.10 3,750.03 (369.07) 5,000.04 880.94 82.38 7300 Advertising 0.00 2,336.35 1,874.97 (461.38) 2,499.96 163.61 93.46 7301 Subscriptions&Dues 80.01 520.99 1,125.00 604.01 1,500.00 979.01 34.73 7302 Travel&Subsistence 1,351.80 6,212.58 2,625.03 (3,587.55) 3,500.04 (2,712.54) 177.50 7303 Education&Training 225.00 3,285.14 1,500.03 (1,785.11) 2,000.04 (1,285.10) 164.25 7304 Equipment Rent 0.00 308.53 2,250.00 1,941.47 3,000.00 2,691.47 10.28 7307 OF Administrative Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 212.00 375.03 163.03 500.04 288.04 42.40 8102 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.09 0.04) 0.00 Total Non-Personnel Costs: $ 20,456.70 $ 183,959.11 $ 181.875.15 $ (2.083 96)$ 242.500.29 $ 58.541.09 $ 75.86 Total Expenditures $ 46,215.48 $ 404,630.60 $ 409,377.15 $ 4,746.55 $ 545,836.20 $ 141,205.60 $ 74.13 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward General Fund Debt Service Page: 33 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6001 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6102 Workers'Compensation 0.00 139.49 0.00 (139.49) 0.00 (139 49) 0.00 6201 Retirement Benefits 0.00 319,659.07 536,076.00 216,416.93 714,768.00 395,108.93 44.72 Total Personnel Costs: $ 0.00 $ 319,798.56 $ 536,076.00 $ 216,277.44 $ 714,768.00 $ 394,969.44 $ 4474 Non-Personnel Costs: 8012 Debt Service Interest Expense 0.00 159,400.00 119,549.97 (39,850 03) 159,399.96 (0 04) 100.00 8300 Debt Service Principal 0.00 85,000.00 146,837.97 61,837.97 195,783.96 110,783.96 43.42 Total Non-Personnel Costs: $ 0.00 $ 244,400.00 $ 266,387.94 $ 21,987.94 $ 355,183.92 $ 110,783.92 $ 68.81 Total Expenditures $ 0.00 $ 564,198.56 $ 802,463.94 $ 238,265.38 $ 1,069,951.92 $ 505,753.36 $ 52.73 Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 34 Harbor Enterprise Fund Harbor-General For 9/30/2014 Variance Vanance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 5,682.04 67,214.03 59,013.00 (8201.03) 78,684.00 11,469.97 85.42 6001 Overtime 656.34 3,768.24 4,860.00 1,091.76 6,480.00 2,711.76 58.15 6002 Standby Time 954.37 8,701.44 2,448.00 (6,253.44) 3,264.00 (5,437.44) 266.59 6100 Medicare 210.78 1,831.65 1,332.00 (499.65) 1,776.00 (55.65) 103.13 6101 Unemployment Insurance 0.00 142.26 0.00 (142.26) 0.00 (142.26) 0.00 6102 Workers'Compensation 689.93 5,857.19 3,411.00 (2,446.19) 4,548.00 (1,309.19) 128.79 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 25,172.79 30,141.00 4,968.21 40,188.00 15,015.21 62.64 6201 Retirement Benefits 2,187.06 10,622.08 2,709.00 (7,913.08) 3,612.00 (7,010.08) 294.08 6202 Health Insurance 6,084.15 42,831.26 61,398.00 18,566.74 81,864.00 39,032.74 52.32 6203 In Lieu of FICA 0.00 0.09 0.00 0.09 0.00 0.00 0.00 Total Personnel Costs: $ 16,464.67 $ 166,140.94 $ 165,312.00 $ (828.94)$ 220,416.00 $ 54,275.06 $ 75.38 Non-Personnel Costs: 7001 Communications 78.35 405.34 0.00 (405.34) 0.00 (405.34) 0.00 7002 Postage and Freight 37.49 1,643.87 4,500.00 2,856.13 6,000.00 4,356.13 27.40 7004 Insurance 0.00 2,204.27 3,750.03 1,545.76 5,000.04 2,795.77 44.09 7009 Contracted Services 5,845.80 46,701.19 32,249.97 (14,451.22) 42,999.96 (3,701.23) 108.61 7011 Testing 12.85 453.03 0.00 (453.03) 0.00 (453.03) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 3,155.16 46,516.27 54,375.03 7,858.76 72,500.04 25,983.77 64.16 7016 Heating Fuel 724.72 8,420.74 7,499.97 (920.77) 9,999.96 1,579.22 84.21 7100 General Power for Resale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 1,105.21 11,332.25 16,499.97 5,167.72 21,999.96 10,667.71 51.51 7213 Safety Equipment 665.22 4,131.20 5,625.00 1,493.80 7,500.00 3,368.80 55.08 7214 Janitorial Supplies 554.40 7,482.26 6,374.97 (1,107.29) 8,499.96 1,017.70 88.03 7215 Operating Supplies 789.30 7,978.14 9,000.00 1,021.86 12,000.00 4,021.86 66.48 7216 Maintenance&Repair 759.51 15,831.97 12,750.03 (3,081.94) 17,000.04 1,168.07 93.13 7217 Small Tools&Equipment 198.61 3,542.11 749.97 (2,792.14) 999.96 (2,542.15) 354.23 7300 Advertising 0.00 1,026.18 2,250.00 1,223.82 3,000.00 1,973.82 34.21 7302 Travel&Subsistence 0.00 1,337.00 0.00 (1,337.00) 0.00 (1,337.00) 0.00 7303 Education&Training 0.00 55.60 0.00 (55.60) 0.00 (55.60) 0.00 7304 Equipment Rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7321 Harbor General Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7325 Harbor Internal Cost Allocation (38,556.09) (347,004.77) (356,261.22) (9,256.45) (475,014.96) (128,010.19) 73.05 7330 P.I.L.T. 0.00 85.22 3,899.97 3,814.75 5,199.96 5,114.74 1.64 7331 Reclass PILT to Transfer-Out 0.00 (85.22) (3,899.97) (3,814.75) (5,199.96) (5,114.74) 1.64 7810 Miscellaneous Expense 25.00 1,695.94 1,500.03 (195.91) 2,000.04 304.10 84.80 7900 Depreciation Expense 0.00 0.00 20,691.00 20,691.00 27,588.00 27,588.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 1,684.17 13,473.36 15,157.53 1,684.17 20,210.04 6,736.68 66.67 8300 Debt Service Principal 0.09 0.09 0.09 0.0Q 0.09 0.0Q 0.0Q Total Non-Personnel Costs: $ (22.920.39)$ (172.774 05)$ (163 2$179)$ 9.486.33 $ (217.716,96)$ (44 942.91)$ 79.36 Total Expenditures $ (6,455.63)$ (6,633.11)$ 2,024.28 $ 8,657.39 $ 2,699.04 $ 9,332.15 $ (245.76) Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Harbor Enterprise Fund Harbor-Administration Page: 35 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: 6000 Salaries 8,518.20 85,865.36 50,436.00 6001 Overtime1 (35,429.36) 67,248.00 (18,617_36) 127.68 807.42 3,639.30 12,105.00 8,465.70 16,140.00 12,500.70 22.55 6100 Medicare 168.33 1,475.72 1,260.00 (215.72) 1,680.00 204.28 87.84 6102 Workers'Compensation 85.36 989.22 1,143.00 153.78 1,524.00 534.78 64.91 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave lime 0.00 11,124.89 14,850.00 3,725.11 19,800.00 8,675.11 56.19 6201 Retirement Benefits 2,504.09 10,773.68 3,834.00 (6,939.68) 5,112.00 (5,661.68) 210.75 6202 Health Insurance 4,918.80 40,309.34 50,724.00 10,414.66 67,632.00 27,322.66 59.60 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 17,002.20 $ 154,177.51 $ 134,352.00 $ (19,825.51)$ 179,136.00 $ 24,958.49 $ 86.07 Non-Personnel Costs: 7000 Audit 1,537.25 1,537.25 0.00 (1,537.25) 0.00 (1537.25) 0.00 7001 Communications 575.83 8,740.01 9,000.00 259.99 12,000.00 3,259.99 72.83 7002 Postage and Freight 0.00 273.74 974.97 701.23 1,299.96 1,026.22 21.06 7003 Bank and Credit Card Fees 0.00 31,932.91 36,749.97 4,817.06 48,999.96 17,067.05 65.17 7004 Insurance 0.00 1,783.83 3,750.03 1,966.20 5,000.04 3,216.21 35.68 7006 Legal 3,460.05 9,694.02 7,499.97 (2,194.05) 9,999.96 305.94 96.94 7009 Contracted Services 284.78 2,460.57 3,750.03 1,289.46 5,000.04 2,539.47 49.21 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7100 General Power for Resale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 48.96 713.89 2,999.97 2,286.08 3,999.96 3,286.07 17.85 7212 Uniform Allowance 0.00 161.84 0.00 (161.84) 0.00 (161.84) 0.00 7213 Safety Equipment 0.00 36.13 0.00 7215 Operating Supplies (36.13) 0.00 (36.13) 9. 296.14 7,125.21 6,750.00 (375.21) 9,000.00 1,874.79 7 79.17 7216 Maintenance&Repair 1.56 89.93 375.03 285.10 500.04 410.11 17.98 7217 Small Tools&Equipment 0.00 1,512.97 2,625.03 1,112.06 3,500.04 1,987.07 43.23 7300 Advertising 0.00 733.70 1,500.03 766.33 2,000.04 1,266.34 36.68 7301 Subscriptions&Dues 0.00 1,025.00 1,125.00 100.00 1,500.00 475.00 68.33 7302 Travel&Subsistence 614.95 3,502.41 7,499.97 3,997.56 9,999.96 6,497.55 35.02 7303 Education&Training 0.00 589.00 2,999.97 2,410.97 3,999.96 3,410.96 14.73 7304 Equipment Rent 0.00 245.19 375.03 129.84 500.04 254.85 49.03 7320 Harbor Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7322 Harbor Admin Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7325 Harbor Internal Cost Allocation (25,652 17) (230,869.51) (237,021.75) (6,152.24) (316,029.00) (85,159.49) 73.05 7810 Miscellaneous Expense 0.00 282.33 1,125.00 842.67 1,500.00 1,217.67 18.82 7900 Depreciation Expense 0.00 0.00 8,615.25 8,615.25 11,487.00 11,487.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 466.67 3.733.30 4.200.03 466.67 5,600.04 1.866.68 66.67 Total Non-Personnel Costs: $ 118.365.98)$ (154.696,22)$ (135.106.47)$ 19.589.75 $ i 180.141.96)$ (25,445.74)$ 85.87 Total Expenditures $ (518.71)(1,363.78)$ $ (754.47)$ (235.76)$ (1,005.96)$ (487.25)$ 51.56 Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 36 Harbor Enterprise Fund Harbor-Float System For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 10,363.55 121,991.04 187,704.00 65,712.96 250,272.00 128,280.96 48.74 6001 Overtime 387.84 7,128.17 10,386.00 3,257.83 13,848.00 6,719.83 51.47 6002 Standby Time 70.90 848.19 6,237.00 5,388.81 8,316.00 7,467.81 10.20 6100 Medicare 226.08 2,073.67 3,321.00 1,247.33 4,428.00 2,354.33 46.83 6102 Workers'Compensation 775.52 9,818.30 13,482.00 3,663.70 17,976.00 8,157.70 54.62 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 2,375.60 13,243.89 6,822.00 (6,421.89) 9,096.00 (4,14789) 145.60 6202 Health Insurance 5,292.66 56,925.17 32,976.00 (23,949.17) 43,968.00 (12,957.17) 129.47 6203 In Lieu of FICA 0.00 0.0Q 0.00 0.0Q 0.0Q 0.0Q 0.00 Total Personnel Costs: $ 19,492.15 $ 212,028.43 $ 260,928.00 $ 48,899.57 $ 347,904.00 $ 135,875.57 $ 60.94 Non-Personnel Costs: 7002 Postage and Freight 0.00 144.97 1,125.00 980.03 1,500.00 1,355.03 9.66 7004 Insurance 0.00 50,004.40 18,749.97 (31,254.43) 24,999.96 (25,004.44) 200.02 7009 Contracted Services 950.00 3,237.60 7,499.97 4,262.37 9,999.96 6,762.36 32.38 7012 Other Special Services 0.00 0.00 • 0.00 0.00 0.00 0.00 0.00 7015 Utilities 3,807.58 35,362.69 27,000.00 (8,362.69) 36,000.00 637.31 98.23 7215 Operating Supplies 0.00 2,374.24 4,500.00 2,125.76 6,000.00 3,625.76 39.57 7216 Maintenance&Repair 42.77 4,418.33 11,250.00 6,831.67 15,000.00 10,581.67 29.46 7217 Small Tools&Equipment 0.00 1,557.78 3,750.03 2,192.25 5,000.04 3,442.26 31.16 7321 Harbor General Indirect Costs 23,367.42 210,306.76 210,306.78 0.02 280,409.04 70,102.28 75.00 7322 Harbor Admin Indirect Costs 15,546.42 139,917.76 139,917.78 0.02 186,557.04 46,639.28 75.00 7324 Gen Fund Indirect Costs 16,779.92 151,019.28 151,019.28 0.00 201,359.04 50,339.76 75.00 7330 P.I.L.T. 0.00 4,200.60 85,635.00 81,434.40 114,180.00 109,979.40 3.68 7331 Redass PILT to Transfer-Out 0.00 (4,200.60) (85,635.00) (81,434.40) (114,180.00) (109,979.40) 3.68 7808 Bad Debt Expense 0.00 0.00 6,000.03 6,000.03 8,000.04 8,000.04 0.00 7900 Depreciation Expense 0.00 0.00 819,971.28 819,971.28 1,093,295.04 1,093,295.04 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 60.494.11 $ 598.343.81 $ 1.401,090.12 $ 802,746.31 $ 1.868.120.16 $ 1.269.776.3@ $ 32.03 Total Expenditures $ 79,986.26 $ 810,372.24 $ 1,662,018.12 $ 851,645.88 $ 2,216,024.16 $ 1,405,651.92 $ 36.57 Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Harbor Enterprise Fund Harbor-Wharves&Docks Page: 37 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 397.96 8,744.68 20,664.00 11,919.32 27,552.00 18,807.32 31.74 6001 Overtime 40.12 384.26 585.00 200.74 780.00 395.74 49.26 6002 Standby Time 0.00 0.00 0.00 0.00 0.00 0.00 000 6100 Medicare 25.13 244.94 333.00 88.06 444.00 199.06 55.17 6102 Workers'Compensation 8.36 369.90 1,269.00 899.10 1,692.00 1,322.10 21.86 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 29.52 631.60 774.00 142.40 1,032.00 400.40 61.20 6202 Health Insurance 54.21 3,443.32 4,428.00 984.68 5,904.00 2,460.68 58.32 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 555.30 $ 13,818.70 $ 28,053.00 $ 14,234.30 $ 37,404.00 $ 23,585.30 $ 36.94 Non-Personnel Costs: 7001 Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7002 Postage and Freight 0.00 25.00 187.47 162.47 249.96 224.96 . 10.00 7004 Insurance 0.00 2,350.03 3,750.03 1,400.00 5,000.04 2,650.01 47.00 7009 Contracted Services 0.00 0.00 749.97 749.97 999.96 999.96 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 000 0.00 7015 Utilities 221.21 5,249.75 4,875.03 (374.72) 6,500.04 1,250.29 80.76 7215 Operating Supplies 0.00 39.08 749.97 710.89 999.96 960.88 3.91 7216 Maintenance&Repair 0.00 260.65 5,625.00 5,364.35 7,500.00 7,239.35 3.48 7217 Small Tools&Equipment 0.00 240.00 749.97 509.97 999.96 759.96 24.00 7300 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7304 Equipment Rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7321 Harbor General Indirect Costs 4,402.50 39,622.50 39,622.50 0.00 52,830.00 13,207.50 75.00 7322 Harbor Admin Indirect Costs 2,929.83 26,368.49 26,368.47 (0.02) 35,157.96 8,789.47 75.00 7324 Gen Fund Indirect Costs 5,720.25 51,482.25 51,482.25 0.00 68,643.00 17,160.75 75.00 7330 P.I.L.T. 0.00 1,657.99 14,690.97 13,032.98 19,587.96 17,929.97 846 7331 Reclass PILT to Transfer-Out 0.00 (1,657.99) (14,690.97) (13,032.98) (19,587.96) (17,929.97) 8.46 7808 Bad Debt Expense 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7900 Depreciation Expense 0.00 0.00 306,164.25 306,164.25 408,219.00 408,219.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 13,273.79 $ 125,637.75 $ 441,824.94 $ 316,187.19 $ 589,099.92 $ 463.462.17 $ 21.33 Total Expenditures $ 13,829.09 $ 139,456.45 $ 469,877.94 $ 330,421.49 $ 626,503.92 $ 487,047.47 $ 22.26 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 38 Harbor Enterprise Fund Harbor-50-Ton Boat Lift For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 2,850.86 24,593.72 26,001.00 1,407.28 34,668.00 10,074.28 70.94 6001 Overtime 433.32 1,697.20 1,188.00 (509.20) 1,584.00 (113.20) 107.15 6002 Standby Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 60.55 394.09 423.00 28.91 564.00 169.91 69.87 6102 Workers'Compensation 438.42 2,544.84 2,313.00 (231.84) 3,084.00 539.16 82.52 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 964.53 2,680.66 936.00 (1,744.66) 1,248.00 (1,432.66) 214.80 6202 Health Insurance 1,938.32 11,078.48 6,057.00 (5.021.48) 8,076.00 (3,002.48) 137.18 6203 In Lieu of FICA 0.0Q 0.09 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 6,686.00 $ 42,988.99 $ 36,918.00 $ (6,070.99)$ 49,224.00 $ 6,235.01 $ 87.33 Non-Personnel Costs: 7002 Postage and Freight 0.00 474.05 900.00 425.95 1,200.00 725.95 39.50 7004 Insurance 0.00 2,034.05 3,224.97 1,190.92 4,299.96 2,265.91 47.30 7009 Contracted Services 0.00 890.00 1,500.03 610.03 2,000.04 1,110.04 44.50 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7016 Heating Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 0.00 1,347.25 2,250.00 902.75 3,000.00 1,652.75 44.91 7215 Operating Supplies 0.00 310.37 749.97 439.60 999.96 689.59 31.04 7216 Maintenance&Repair 270.57 2,117.52 6,374.97 4,257.45 8,499.96 6,382.44 24.91 7217 Small Tools&Equipment 0.00 226.53 375.03 148.50 500.04 273.51 45.30 7321 Harbor General Indirect Costs 1,542.83 13,885.49 13,885.47 (0.02) 18,513.96 4,628.47 75.00 7322 Harbor Admin Indirect Costs 1,026.42 9,237.76 9,237.78 0.02 12,317.04 3,079.28 75.00 7324 Gen Fund Indirect Costs 2,070.58 18,635.22 18,635.22 0.00 24,846.96 6,211.74 75.00 7330 P.I.L.T. 0.00 56.70 6,750.00 6,693.30 9,000.00 8,943.30 0.63 7331 Reclass PILT to Transfer-Out 0.00 (56.70) (6,750.00) (6,693.30) (9,000.00) (8,943.30) 0.63 7808 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7900 Depreciation Expense 0.00 0.00 9,897.03 9,897.03 13,196.04 13,196.04 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 2.666.67 21.333.36 24.000.03 _ 2.666.67 32.000.04 10.666.68 66.67 Total Non-Personnel Costs: $ 7.577.07 $ 70,491.69 $ 91,030.50 $ 20.538.90 $ 121,374.00 $ 50,882.40 $ 58.08 Total Expenditures $ 14,263.07 $ 113,480.59 $ 127,948.50 $ 14,467.91 $ 170,598.00 $ 57,117.41 $ 66.52 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Harbor Enterprise Fund Harbor-Electrical System Page 39 For 913W2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 2,311.37 29,170.09 42,138.00 12,967.91 56,184.00 27,013.91 51.92 6001 Overtime 129.00 1,514.37 1,386.00 (128.37) 1,848.00 333.63 81.95 6002 Standby Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 43.08 546.52 693.00 146.48 924.00 377.48 59.15 6102 Workers'Compensation 85.32 1,531.19 1,953.00 421.81 2,604.00 1,072.81 58.80 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 533.52 3,080.35 1,368.00 (1,712.35) 1,824.00 (1,256.35) 168.88 6202 Health Insurance 1,206.00 13,053.29 6,669.00 (6,384.29) 8,892.00 (4,161 29) 146.80 6203 In Lieu of FICA 0.00 0.00 0.00 0.0Q 0.00 0.00 0.00 Total Personnel Costs: $ 4,308.29 $ 48,895.81 $ 54,207.00 $ 5,311.19 $ 72,276.00 $ 23,380.19 $ 67.65 Non-Personnel Costs: 7002 Postage and Freight 0.00 63.00 375.03 312.03 500.04 437.04 12.60 7004 Insurance 0.00 540.55 1,500.03 959.48 2,000.04 1,459.49 27.03 7009 Contracted Services 0.00 3,838.48 11,250.00 7,411.52 15,000.00 11,161.52 25.59 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7100 General Power for Resale 17,544.67 184,144.70 266,249.97 82,105.27 354,999.96 170,855.26 51.87 7211 Gas&Lube 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 0.00 2,393.36 3,750.03 1,356.67 5,000.04 2,606.68 47.87 7216 Maintenance&Repair 914.17 4,059.73 2,625.03 (1,434.70) 3,500.04 (559.69) 115.99 7217 Small Tools&Equipment 0.00 571.92 0.00 (571.92) 0.00 (571.92) 0.00 7321 Harbor General Indirect Costs 5,031.67 45,285.01 45,285.03 0.02 60,380.04 15,095.03 75.00 7322 Harbor Admin Indirect Costs 3,347.58 30,128.24 30,128.22 (0.02) 40,170.96 10,042.72 75.00 7323 SMIC General Indirect Costs 3,666.25 32,996.25 32,996.25 0.00 43,995.00 10,998.75 75.00 7324 Gen Fund Indirect Costs 3,036.83 27,331.47 27,331.47 0.00 36,441.96 9,110.49 75.00 7330 P.I.L.T. 0.00 2,480.75 21,600.00 19,119.25 28,800.00 26,319.25 8.61 7331 Reclass PILT to Transfer-Out 0.00 (2,480.75) (21,600.00) (19,119.25) (28,800.00) (26,319.25) 8.61 7810 Miscellaneous Expense 0.00 (160.00) 0.00 160.00 0.00 160.00 0.00 7900 Depreciation Expense 0.00 0.00 18,949.50 18.949.50 25,266.00 25,266.00 0.00 Total Non-Personnel Costs: $ 33,541.17 $ 331,192.71 $ 440,440.56 $ 109,247.85 $ 587,254.08 $ 256,061.37 $ 56.40 Total Expenditures $ 37,849.46 $ 380,088.52 $ 494,647.56 $ 114,559.04 $ 659,530.08 $ 279,441.56 $ 57.63 • • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 40 Harbor Enterprise Fund Harbor-Debt Service For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6201 Retirement Benefits 0.00 51,257.88 87,714.00 36,456.12 116.952.00 65,694.12 43.83 Total Personnel Costs: $ 0.00 $ 51,257.88 $ 87,714.00 $ 36,456.12 $ 116,952.00 $ 65,694.12 $ 43.83 Non-Personnel Costs: 8012 Debt Service Interest Expense 0.00 0.00 196,650.72 196,650.72 262,200.96 262,200.96 0.00 8014 Amortization of Bond Issue Costs 0.00 0.00 4,446.72 4,446.72 5,928.96 5,928.96 0.00 8300 Debt Service Principal 0.00 0.00 352.413.72 352.413.72 469.884.96 469.884.96 0.0Q Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 553,511,16 $ 553.511.16 $ 738,014.88 $ 738,014.88 L 0.00 Total Expenditures $ 0.00 $ 51,257.88 $ 641,225.16 $ 589,967.28 $ 854,966.88 $ 803,709.00 $ 6.00 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward SMIC Enterpnse Fund SMIC-General Page: 41 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 2,735.66 15,395.72 0.00 (15,395.72) 0.00 (15,395.72) 0.00 6001 Overtime 0.00 817.83 0.00817.83 0.00 6100 Medicare 42.93 244.29 0.00 ( ) (817.83) 0.00 (244.29) 6102 Workers'Compensation 0.00 (244.29) 0.00 242.92 1,362.65 0.00 (1,362.65) 0.00 (1,362.65) 0.00 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 667.17 2,077.84 0.00 (2,077.84) 0.00 (2,077.84) 0.00 6202 Health Insurance 1,382.13 6.446.43 0.00 (6.446.43) 0.00 (6.446.43) 0.00 Total Personnel Costs: $ 5,070.81 $ 26,344.76 $ 0.00 $ (26,344.76)$ 0.00 $ (26,344.76)$ 0.00 Non-Personnel Costs: 7001 Communications 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7002 Postage and Freight 0.00 909.31 375.03 (534.28) 500.04 (409.27) 181.85 7003 Bank and Credit Card Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7004 Insurance 0.00 454.56 1,199.97 745.41 1,599.96 1,145.40 28.41 7006 Legal 2,766.45 17,517.62 0.00 (17,517.62) 0.00 (17,517.62) 0.00 7009 Contracted Services 0.00 14,969.70 29,999.97 15,030.27 39,999.96 25,030.26 37.42 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 292.70 12,660.95 11,250.00 (1,410.95) 15,000.00 2,339.05 84.41 7016 Heating Fuel 645.90 2,206.92 4,500.00 2,293.08 6,000.00 3,793.08 36.78 7100 General Power for Resale 0.00 16,850.40 16,499.97 (350.43) 21,999.96 5,149.56 76.59 7102 Power Fuel Costs 834.14 3,884.64 0.00 (3,884.64) 0.00 (3,884.64) 0.00 7211 Gas&Lube 0.00 3,689.45 5,249.97 1,560.52 6,999.96 3,310.51 52.71 7215 Operating Supplies 49.28 2,321.47 2,625.03 303.56 3,500.04 1,178.57 66.33 7216 Maintenance&Repair 809.37 12,755.06 6,000.03 (6,755.03) 8,000.04 (4,755.02) 159.44 7217 Small Tools&Equipment 0.00 2,797.14 1,125.00 (1,672.14) 1,500.00 (1,297.14) 186.48 7300 Advertising 0.00 368.52 2,999.97 2,631.45 3,999.96 3,631.44 921 7302 Travel&Subsistence 0.00 0.00 74.97 74.97 99.96 99.96 0.00 7325 Harbor Internal Cost Allocation (10,489.91) (94,409.23) (94,408.47) 0.76 (125,877.96) (31,468.73) 75.00 7330 P.I.L.T. 0.00 271.54 2,040.03 1,768.49 2,720.04 2,448.50 9.98 7331 Redass PILT to Transfer-Out 0.00 (271.54) (2,040.03) (1,768.49) (2,720.04) (2,448.50) 9.98 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7900 Depreciation Expense 0.00 0.00 375.828.75 375.828.75 501,105.00 501,105.00 0.00 Total Non-Personnel Costs: $ (5.092.07)$ (3.023.49)$ 363.695.22 $ 366,718.71 $ 484,926.96 $ 487,950.45 $ (0.62) Total Expenditures $ (21.26)$ 23,321.27 $ 363,695.22 $ 340,373.95 $ 484,926.96 $ 461,605.69 $ 4.81 • • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 42 SMIC Enterprise Fund SMIC-North SMIC Dock For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 345.48 1,653.44 3,834.00 2,180.56 5,112.00 3,458.56 32.34 6001 Overtime 0.00 39.12 99.00 59.88 132.00 92.88 29.64 6100 Medicare 4.81 24.36 27.00 2.64 36.00 11.64 67.67 6102 Workers'Compensation 33.13 140.93 162.00 21.07 216.00 75.07 65.25 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 76.01 192.62 63.00 (129.62) 84.00 (108.62) 229.31 6202 Health Insurance 135.18 537.03 315.00 (222.03) 420.00 (117 03) 127.86 6203 In Lieu of FICA 0.00 0.00 0.00 0.0Q 0.00 0.00 090 Total Personnel Costs: $ 594.61 $ 2,587.50 $ 4,500.00 $ 1,912.50 $ 6,000.00 $ 3,412.50 $ 43.13 Non-Personnel Costs: 7004 Insurance 0.00 1,020.26 1,874.97 854.71 2,499.96 1,479.70 40.81 7009 Contracted Services 0.00 1,202.76 3,750.03 2,547.27 5,000.04 3,797.28 24.06 7216 Maintenance 8 Repair 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 7300 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7320 Harbor Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7321 Harbor General Indirect Costs 207.00 1,863.00 1,863.00 0.00 2,484.00 621.00 75.00 7322 Harbor Admin Indirect Costs 137.67 1,239.01 1,239.03 0.02 1,652.04 413.03 75.00 7323 SMIC General Indirect Costs 2,137.83 19,240.49 19,240.47 (0 02) 25,653.96 6,413.47 75.00 7324 Gen Fund Indirect Costs 2,316.67 20,850.03 20,850.03 0.00 27,800.04 6,950.01 75.00 7330 P.I.L.T. 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7331 Rectass PILT to Transfer-Out 0.00 0.00 (375 03) (375.03) (500.04) (500.04) 0.00 7900 Depreciation Expense 0.00 0.00 35,733.78 35,733.78 47,645.04 47,645.04 0.00 8012 Debt Service Interest Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8013 Amortization of Deferred Loss on Bonds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8014 Amortization of Bond Issue Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8300 Debt Service Principal 0.00 0.00 0.00 0.00 0.00 0.0Q 0.00 Total Non-Personnel Costs: $ 4,799.17 $ 45,415.55 $ 86.801.31 $ 41,385.76 $ 115,735.08 $ 70,319.53 $ 39.24 Total Expenditures $ 5,393.78 $ 48,003.05 $ 91,301.31 $ 43,298.26 $ 121,735.08 $ 73,732.03 $ 39.43 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward SMIC Enterprise Fund SMIC-East SMIC Dock Page: 43 For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Total Expenditures Month Actual Budget Budget Budget Budget Budget Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7004 Insurance 0.00 387.57 974.97 587.40 1299.96 912.39 29.81 7321 Harbor General Indirect Costs 148.67 1,338.01 1,338.03 0.02 1,784.04 446.03 75.00 7322 Harbor Admin Indirect Costs 98.92 890.26 890.28 0.02 1,187.04 296.78 75.00 7323 SMIC General Indirect Costs 1,509.50 13,585.50 13,585.50 0.00 18,114.00 4,528.50 75.00 7324 Gen Fund Indirect Costs 1,632.83 14,695.47 14,695.47 0.00 19,593.96 4,898.49 75.00 7330 P.I.L.T. 0.00 0.00 240.03 240.03 320.04 320.04 0.00 7331 Reclass PILT to Transfer-Out 0.00 0.00 (240 03) (240 03) (320 04) (320.04) 0.00 7900 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 3.389.92 $ 30,896.81 $ 31,484.25 $ 587.44 $ 41,979.00 $ 11,082.19 $ 73.60 Total Expenditures $ 3,389.92 $ 30,896.81 $ 31,484.25 $ 587.44 $ 41,979.00 $ 11,082.19 $ 73.60 Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 44 SMIC Enterprise Fund SMIC-250 Ton Lift For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 3,961.01 28,365.53 28,008.00 (357.53) 37,344.00 8,978.47 75.96 6001 Overtime 562.65 2,144.85 2,205.00 60.15 2,940.00 795.15 72.95 6100 Medicare 69.90 475.72 504.00 28.28 672.00 196.28 70.79 6102 Workers'Compensation 467.25 2,871.96 2,340.00 (531.96) 3,120.00 248.04 92.05 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 1,083.05 3,742.33 1,107.00 (2,635.33) 1,476.00 (2,266.33) 253.55 6202 Health Insurance 2,266.92 12,061.46 5,724.00 (6,337.46) 7,632.00 (4,429.46) 158.04 6203 In Lieu of FICA 0.00 0.0Q 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 8,410.78 $ 49,661.85 $ 39,888.00 $ (9,773.85)$ 53,184.00 $ 3,522.15 $ 93.38 Non-Personnel Costs: 7002 Postage and Freight 0.00 465.15 3,750.03 3,284.88 5,000.04 4,534.89 9.30 7004 Insurance 0.00 1,435.33 2,250.00 814.67 3,000.00 1,564.67 47.84 7009 Contracted Services 0.00 0.00 3,750.03 3,750.03 5,000.04 5,000.04 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 0.00 2,161.28 2,250.00 88.72 3,000.00 838.72 72.04 7215 Operating Supplies 93.95 676.75 1,874.97 1,198.22 2,499.96 1,823.21 27.07 7216 Maintenance&Repair 0.00 22,074.45 18,749.97 (3,324.48) 24,999.96 2,925.51 88.30 7217 Small Tools&Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7321 Harbor General Indirect Costs 3,749.50 33,745.50 33,745.50 0.00 44,994.00 11,248.50 75.00 7322 Harbor Admin Indirect Costs 2,494.50 22,450.50 22,450.50 0.00 29,934.00 7,483.50 75.00 7323 SMIC General Indirect Costs 3,058.83 27,529.49 27,529.47 (0.02) 36,705.96 9,176.47 75.00 7324 Gen Fund Indirect Costs 3,308.42 29,775.78 29,775.78 0.00 39,701.04 9,925.26 75.00 7330 P.I.L.T. 0.00 967.87 12,660.03 11,692.16 16,880.04 15,912.17 5.73 7331 Reclass PlLTtoTransfer-Out 0.00 (967.87) (12,660.03) (11,692.16) (16,880.04) (15,912.17) 5.73 7808 Bad Debt Expense 0.00 0.00 2,999.97 2,999.97 3,999.96 3,999.96 0.00 7900 Depreciation Expense 0.00 0.00 51,063.75 51,063.75 68,085.00 68,085.00 0.00 8012 Debt Service Interest Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 435,271.75 0.00 (435,271.75) 0.00 (435,271.75) 0.00 8300 Debt Service Principal 0.0Q 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 12,705.20 $ 575,585.98 $ 200,189.97 $ (375.396 01)$ 266.919.96 $ (308.666.02)$ 215.64 Total Expenditures $ 21,115.98 $ 625,247.83 $ 240,077.97 $ (385,169.86)$ 320,103.96 $ (305,143.87)$ 195.33 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward SMIC Enterprise Fund SMIC-Syncrolift Operations Page: 45 For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 892.49 892.49 0.00 (892 49) 0.00 (892.49) 0.00 6100 Medicare 12.39 12.39 0.00 (12.39) 0.00 (1239) 0.00 6102 Workers'Compensation 96.51 96.51 0.00 (96.51) 0.00 96 6201 Retirement Benefits ( .3 ) 0.00 196.37 196.37 0.00 (196.37) 0.00 6202 Health Insurance (196.37) 0.00 366.13 366.13 0.00 (366.13) 0.00 (366.13) 0.00 Total Personnel Costs: $ 1,563.89 $ 1,563.89 $ 0.00 $ (1,563.89)$ 0.00 $ (1,563.89)$ 0.00 Non-Personnel Costs: 7004 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7216 Maintenance 8 Repair 0.00 5,520.00 0.00 (5,520 00) 0.00 (5,520.00) 0.00 7321 Harbor General Indirect Costs 106.50 958.50 958.50 0.00 1,278.00 319.50 75.00 7322 Harbor Admin Indirect Costs 70.83 637.49 637.47 (0 02) 849.96 212.47 75.00 7323 SMIC General Indirect Costs 117.50 1,057.50 1,057.50 0.00 1,410.00 352.50 75.00 7324 Gen Fund Indirect Costs 110.50 994.50 994.50 0.00 1,326.00 331.50 75.00 7330 P.I.L.T. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 405.33 $ 9,167.99 $ 3,647.97 $ (5,520.02)$ 4,863.96 $ (4,304 03)$ 188.49 Total Expenditures $ 1,969.22 $ 10,731.88 $ 3,647.97 $ (7,083.91)$ 4,863.96 $ (5,867.92)$ 220.64 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 46 SMIC Enterprise Fund SMIC-Syncrolift Complex For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7900 Depreciation Expense 0.00 0.00 391396.75 393.396.75 524,529.00 524.529.00 0.00 Total Non-Personnel Costs: $ 0.0Q $ 0.00 $ 393.396.75 $ 393,396.75 $ 524.529.OQ $ 524.529.00 $ 0.00 Total Expenditures $ 0.00 $ 0.00 $ 393,396.75 $ 393,396.75 $ 524,529.00 $ 524,529.00 $ 0.00 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 47 SMIC Enterprise Fund SMIC Debt Service For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 6,489.41 14,040.00 7,550.59 18,720.00 12,230.59 34.67 6001 Overtime 0.00 198.73 72.00 (126 73) 96.00 (102 73) 207.01 6100 Medicare 0.00 96.99 216.00 119.01 288.00 191.01 33.68 6102 Workers'Compensation 0.00 721.97 1,143.00 421.03 1,524.00 802.03 47.37 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 0.00 565.52 531.00 (34.52) 708.00 142.48 79.88 6202 Health Insurance 0.00 2,091.33 2,583.00 491.67 3,444.00 1,352.67 60.72 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 0.00 $ 10,163.95 $ 18,585.00 $ 8,421.05 $ 24,780.00 $ 14,616.05 $ 41.02 Non-Personnel Costs: Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Total Expenditures $ 0.00 $ 10,163.95 $ 18,585.00 $ 8,421.05 $ 24,780.00 $ 14,616.05 $ 41.02 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 48 Parking Enterprise Fund General Department For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 42,953.65 84,204.00 41,250.35 112,272.00 69,318.35 38.26 6001 Overtime 0.00 3,195.29 1,953.00 (1,242.29) 2,604.00 (591.29) 122.71 6100 Medicare 0.00 2,886.22 5,778.00 2,891.78 7,704.00 4,817.78 37.46 6101 Unemployment Insurance 0.00 0.00 5,247.00 5,247.00 6,996.00 6,996.00 0.00 6102 Workers'Compensation 0.00 2,518.73 576.00 (1,942.73) 768.00 (1,750.73) 327.96 6201 Retirement Benefits 0.00 742.07 504.00 (238.07) 672.00 (70.07) 110.43 6202 Health Insurance 0.00 2,477.88 3.105.00 627.12 4.140.00 1,662.12 59.85 Total Personnel Costs: $ 0.00 $ 54,773.84 $ 101,367.00 $ 46,593.16 $ 135,156.00 $ 80,382.16 $ 40.53 Non-Personnel Costs: 7001 Communications 0.00 784.85 3,750.03 2,965.18 5,000.04 4,215.19 15.70 7002 Postage and Freight 0.00 2.88 562.50 559.62 750.00 747.12 0.38 7003 Bank and Credit Card Fees 0.00 (181.89) 5,249.97 5,431.86 6,999.96 7,181.85 (2.60 7004 Insurance 0.00 1,114.37 2,025.00 910.63 2,700.00 1,585.63 41.27 7006 Legal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 0.00 50.00 0.00 (50 00) 0.00 (50.00) 0.00 7012 Other Special Services 0.00 0.00 7,125.03 7,125.03 9,500.04 9,500.04 0.00 7015 Utilities 113.69 351.03 375.03 24.00 500.04 149.01 70.20 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 0.00 112.60 749.97 637.37 999.96 887.36 11.26 7213 Safety Equipment 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7215 Operating Supplies 0.00 2,901.42 11,250.00 8,348.58 15,000.00 12,098.58 19.34 7216 Maintenance&Repair 0.00 443.59 11,250.00 10,806.41 15,000.00 14,556.41 2.96 7217 Small Tools&Equipment 0.00 582.00 1,500.03 918.03 2,000.04 1,418.04 29.10 7300 Advertising 0.00 223.90 749.97 526.07 999.96 776.06 22.39 7301 Subscriptions&Dues 0.00 300.00 4,500.00 4,200.00 6,000.00 5,700.00 5.00 7302 Travel&Subsistence 0.00 848.29 187.47 (660.82) 249.96 (598 33) 339.37 7303 Education&Training 0.00 890.00 749.97 (140.03) 999.96 109.96 89.00 7304 Equipment Rent 0.00 302.72 0.00 (302 72) 0.00 (302.72) 0.00 7307 GF Administrative Fee 0.00 5,169.48 7,754.22 2,584.74 10,338.96 5,169.48 50.00 7330 P.I.L.T. 0.00 0.00 17,003.97 17,003.97 22,671.96 22,671.96 0.00 7331 Redass PILT to Transfer-Out 0.00 0.00 (17,003 97) (17,003.97) (22,671.96) (22,671.96) 0.00 7808 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 56.35 600.03 543.68 800.04 743.69 7.04 7900 Depreciation Expense 0.00 0.00 17,226.72 17,226.72 22,968.96 22,968.96 0.00 8101 Infrastructure 0.00 0.00 7,499.97 7,499.97 9,999.96 9,999.96 0.00 8103 Capital Equipment 0.00 0.00 1,874.97 1,874.97 2,499.96 2,499.96 0.00 8104 Motor Pool Rent 1.083.33 8.666.64 9.749.97 1.083.33 12.999.96 4.333.32 66.67 Total Non-Personnel Costs: $ 1,197.02 $ 22,618.23 $ 95,105.88 $ 72,487.65 $ 126,807.84 $ 104,189.61 $ 17.84 Total Expenditures $ 1,197.02 $ 77,392.07 $ 196,472.88 $ 119,080.81 $ 261,963.84 $ 184,571.77 $ 29.54 • • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 49 Parking Enterprise Fund Parking-General For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 8,942.82 13,649.22 0.00 (13,649.22) 0.00 (13,649.22) 0.00 6001 Overtime 55.38 268.02 0.00 (268.02) 0.00 (268.02) 0.00 6100 Medicare 601.96 935.85 0.00 (935.85) 0.00 (935.85) 0.00 6102 Workers'Compensation 808.76 1,253.28 0.00 (1,253.28) 0.00 (1,253.28) 0.00 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 300.74 451.11 0.00 (451.11) 0.00 (451.11) 0.00 6202 Health Insurance 392.10 392.10 0.00 (392.10) 0.00 (392.10) _ 0.00 Total Personnel Costs: $ 11,101.76 $ 16,949.58 $ 0.00 $ (16,949.58)$ 0.00 $ (16,949.58)$ 0.00 Non-Personnel Costs: 7001 Communications 165.02 818.35 0.00 (818.35) 0.00 (818.35) 0.00 7002 Postage and Freight 0.00 100.38 0.00 (100.38) 0.00 (100.38) 0.00 7003 Bank and Credit Card Fees 0.00 21.89 0.00 (21.89) 0.00 (21.89) 0.00 7011 Testing 0.00 124.00 0.00 (124.00) 0.00 (124.00) 0.00 7012 Other Special Services 0.00 9,700.00 0.00 (9,700.00) 0.00 (9,700.00) 0.00 7210 Vehicle Supplies 0.00 35.97 0.00 (35.97) 0.00 (35.97) 0.00 7211 Gas&Lube 131.39 523.39 0.00 (523.39) 0.00 (523.39) 0.00 7212 Uniform Allowance 0.00 381.20 0.00 (381.20) 0.00 (381.20) 0.00 7213 Safety Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 497.12 2,489.90 0.00 (2,489.90) 0.00 (2,489.90) 0.00 7216 Maintenance&Repair 118.11 8,104.96 0.00 (8,104.96) 0.00 (8,104.96) 0.00 7217 Small Tools&Equipment 0.00 102.86 0.00 (102.86) 0.00 (102.86) 0.00 7300 Advertising 136.95 136.95 0.00 (136.95) 0.00 (136.95) 0.00 7301 Subscriptions&Dues 0.00 3,087.50 0.00 (3,087.50) 0.00 (3,087.50) 0.00 7302 Travel&Subsistence 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7304 Equipment Rent 0.00 238.98 0.00 (238.98) 0.00 (238.98) 0.00 7307 GF Administrative Fee 861.58 2,584.74 0.00 (2,584.74) 0.00 (2,584.74) 0.00 7810 Miscellaneous Expense 0.00 48.00 0.00 (48.00) 0.00 (48.00) 0.00 Total Non-Personnel Costs: $ 1,910.17 $ 28,499.07 $ 0.00 $ (28.499.07)$ 0.00 $ (28.499.07)$ 0.00 Total Expenditures $ 13,011.93 $ 45,448.65 $ 0.00 $ (45,448.65)$ 0.00 $ (45,448.65)$ 0.00 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 50 Electric Enterprise Fund Electric-General Operations For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 22,785.00 244,545.44 257,562.00 13,016.56 343,416.00 98,870.56 71.21 6001 Overtime 798.01 2,449.56 2,916.00 46644 3,888.00 1,438.44 63.00 6002 Standby Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 438.79 4,589.77 4,212.00 (377.77) 5,616.00 1,026.23 81.73 6101 Unemployment Insurance 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 6102 Workers'Compensation 1,588.28 14,817.28 15,912.00 1,094.72 21,216.00 6,398.72 69.84 6200 Leave Time 0.00 34,685.47 48,132.00 13,446.53 64,176.00 29,490.53 54.05 6201 Retirement Benefits 9,927.24 62,679.98 78,750.00 16,070.02 105,000.00 42,320.02 59.70 6202 Health Insurance 7,231.24 99,447.11 98,028.00 (1,419.11) 130,704.00 31,256.89 76.09 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 344.70 1,530.00 1,185.30 2,040.00 1,695.30 16.90 6205 Electric Union Benefits 81.38 11.481.53 15,003.00 3,521.47 20,004.00 8,522.47 57.40 Total Personnel Costs: $ 42,849.94 $ 475,040.84 $ 524,295.00 $ 49,254.16 $ 699,060.00 $ 224,019.16 $ 67.95 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 398.38 5,419.22 6,750.00 1,330.78 9,000.00 3,580.78 60.21 7002 Postage and Freight 134.00 9,375.18 15,000.03 5,624.85 20,000.04 10,624.86 46.88 7003 Bank and Credit Card Fees 0.00 33,988.45 36,000.00 2,011.55 48,000.00 14,011.55 70.81 7004 Insurance 0.00 29,718.50 46,500.03 16,781.53 62,000.04 32,281.54 47.93 7006 Legal 547.95 5,654.13 46,500.03 40,845.90 62,000.04 56,345.91 9.12 7009 Contracted Services 0.00 46,944.22 72,000.00 25,055.78 96,000.00 49,055.78 48.90 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7011 Testing 0.00 413.92 0.00 (413.92) 0.00 (413.92) 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 109.50 3,124.82 2,999.97 (124.85) 3,999.96 875.14 78.12 7016 Heating Fuel 0.00 0.00 4,500.00 4,500.00 6,000.00 6,000.00 0.00 7017 Rents&Leases 250.00 2,500.00 1,500.03 (999.97) 2,000.04 (499.96) 125.00 7210 Vehicle Supplies 366.14 1,271.96 3,750.03 2,478.07 5,000.04 3,728.08 25.44 7211 Gas&Lube 803.27 12,202.77 29,999.97 17,797.20 39,999.96 27,797.19 30.51 7212 Uniform Allowance 0.00 251.14 0.00 (251.14) 0.00 (251.14) 0.00 7213 Safety Equipment 0.00 3,060.98 3,750.03 689.05 5,000.04 1,939.06 61.22 7214 Janitorial Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 8,721.47 73,275.11 60,000.03 (13,275.08) 80,000.04 6,724.93 91.59 7216 Maintenance&Repair 519.12 38,511.66 37,500.03 (1,011.63) 50,000.04 11,488.38 77.02 7217 Small Tools&Equipment 0.00 1,637.10 15,000.03 13,362.93 20,000.04 18,362.94 8.19 7300 Advertising 0.00 208.40 3,750.03 3,541.63 5,000.04 4,791.64 4.17 7301 Subscriptions&Dues 0.00 1,293.88 1,500.03 206.15 2,000.04 706.16 64.69 7302 Travel&Subsistence 0.00 15.00 7,499.97 7,484.97 9,999.96 9,984.96 0.15 7303 Education&Training 0.00 305.60 7,499.97 7,194.37 9,999.96 9,694.36 3.06 7304 Equipment Rent 0.00 3,300.00 3,750.03 450.03 5,000.04 1,700.04 66.00 7307 GF Administrative Fee 72,019.75 648,177.75 648,177.75 0.00 864,237.00 216,059.25 75.00 7330 P.I.L.T. 0.00 76,782.89 674,240.22 597,457.33 898,986.96 822,204.07 8.54 7331 Redass PILT to Transfer-Out 0.00 (76,782.89) (674,240.22) (597,457.33) (898,986.96) (822,204.07) 8.54 7808 Bad Debt Expense 0.00 (829.65) 22,500.00 23,329.65 30,000.00 30,829.65 (2.77 7810 Miscellaneous Expense 0.00 913.20 7,499.97 6,586.77 9,999.96 9,086.76 9.13 7900 Depreciation Expense 0.00 0.00 1,363,351.50 1,363,351.50 1,817,802.00 1,817,802.00 0.00 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 51 Electric Enterprise Fund Electric-General Operations For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 8010 Utility Deposit Interest 103.42 859.98 1,050.03 190.05 1,400.04 540.06 61.43 8101 Infrastructure 0.00 0.00 74,999.97 74,999.97 99,999.96 99,999.96 0.00 8103 Capital Equipment 0.00 4,000.00 22,500.00 18,500.00 30,000.00 26,000.00 13.33 8104 Motor Pool Rent 7,500.00 60,000.00 67,500.00 7,500.00 90,000.00 30,000.00 66.67 8201 Work Order Operating Supply credits 0.00 249.00 0.00 (249.00) 0.00 (249.00) 0.00 Total Non-Personnel Costs: $ 91,473.00 $ 985,842.32 $ 2,613,329.46 $ 1.627.487.14 $ 3,484,439.28 $ 2,498,596.96 $ 28.29 Total Expenditures S 134,322.94 S 1,460,883.16 S 3,137,624.46 S 1,676,741.30 $ 4,183,499.28 S 2,722,616.12 S 34.92 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 52 Electric Enterprise Fund Electric-Administration For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 13,762.66 130,950.51 198,522.00 67,571.49 264,696.00 133,745.49 49.47 6001 Overtime 0.00 174.43 567.00 392.57 756.00 581.57 23.07 6002 Standby lime 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 206.07 2,019.55 3,042.00 1,022.45 4,056.00 2,036.45 49.79 6102 Workers'Compensation 112.15 905.77 3,924.00 3,018.23 5,232.00 4,326.23 17.31 6200 Leave lime 0.00 17,275.50 21,060.00 3,784.50 28,080.00 10,804.50 61.52 6201 Retirement Benefits 3,240.42 14,811.78 7,902.00 (6,909.78) 10,536.00 (4,275.78) 140.58 6202 Health Insurance 6,386.13 53,711.54 62,136.00 8,424.46 82,848.00 29,136.46 64.83 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 23,707.43 $ 219,849.08 $ 297,153.00 $ 77,303.92 $ 396,204.00 $ 176,354.92 $ 55.49 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 744.20 6,160.85 5,249.97 (910.88) 6,999.96 839.11 88.01 7002 Postage and Freight 1.19 209.45 749.97 540.52 999.96 790.51 20.95 7004 Insurance 0.00 66.96 0.00 (66.96) 0.00 (66 96) 0.00 7006 Legal 0.00 984.00 0.00 (984.00) 0.00 (984 00) 0.00 7009 Contracted Services 2,310.00 51,709.55 74,999.97 23,290.42 99,999.96 48,290.41 51.71 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7012 Other Special Services 865.33 7,906.01 11,250.00 3,343.99 15,000.00 7,093.99 52.71 7015 Utilities 0.00 1,928.20 7,499.97 5,571.77 9,999.96 8,071.76 19.28 7016 Heating Fuel 0.00 2,498.49 12,750.03 10,251.54 17,000.04 14,501.55 14.70 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7210 Vehicle Supplies 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7211 Gas&Lube 244.16 2,052.09 2,250.00 197.91 3,000.00 947.91 68.40 7215 Operating Supplies 134.00 6,201.35 7,499.97 1,298.62 9,999.96 3,798.61 62.01 7216 Maintenance&Repair 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7217 Small Tools&Equipment 0.00 249.00 15,000.03 14,751.03 20,000.04 19,751.04 1.24 7300 Advertising 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 7301 Subscriptions&Dues 0.00 30,300.00 6,000.03 (24,299.97) 8,000.04 (22,299.96) 378.75 7302 Travel&Subsistence 2,687.97 10,223.27 15,000.03 4,776.76 20,000.04 9,776.77 51.12 7303 Education&Training 1,995.00 8,303.00 18,749.97 10,446.97 24,999.96 16,696.96 33.21 7304 Equipment Rent 414.00 2,105.77 0.00 (2,105 77) 0.00 (2,105 77) 0.00 7305 Grant Overhead 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7900 Depreciation Expense 0.00 0.00 2,459.97 2,459.97 3,279.96 3,279.96 0.00 8103 Capital Equipment 0.00 0.00 15,000.03 15,000.03 20,000.04 20,000.04 0.00 8104 Motor Pool Rent 7.083.33 56.666.72 63.749.97 7.083.25 84.999.96 28,333.24 66.67 Total Non-Personnel Costs: $ 16,479.18 $ 187,564.71 $ 261.959.94 $ 74,395.23 $ 349,279.92 $ 161,715.21 $ 53.70 Total Expenditures $ 40,186.61 $ 407,413.79 $ 559,112.94 $ 151,699.15 $ 745,483.92 $ 338,070.13 $ 54.65 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 53 Electric Enterprise Fund Electric-Standby Generation For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 9,296.04 810.00 (8,486 04) 1,080.00 (8,216.04) 860.74 6001 Overtime 0.00 126.89 3,393.00 3,266.11 4,524.00 4,397.11 2.80 6100 Medicare 0.00 159.96 63.00 (96.96) 84.00 (75.96) 190.43 6102 Workers'Compensation 0.00 775.37 162.00 (613 37) 216.00 6200 Leave Time (559.37) 358.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6202 Health Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 891.00 891.00 1,188.00 1,188.00 0.00 Total Personnel Costs: $ 0.00 $ 10,358.26 $ 5,319.00 $ (5,039 26)$ 7,092.00 $ (3,266.26)$ 146.06 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7009 Contracted Services 0.00 0.00 3,750.03 3,750.03 5,000.04 5,000.04 0.00 7015 Utilities 330.92 11,963.95 15,000.03 3,036.08 20,000.04 8,036.09 59.82 7016 Heating Fuel 0.00 896.00 2,250.00 1,354.00 3,000.00 2,104.00 29.87 7103 Fuel for Generators 0.00 0.00 37,500.03 37,500.03 50,000.04 50,000.04 0.00 7215 Operating Supplies 0.00 0.00 7,499.97 7,499.97 9,999.96 9,999.96 0.00 7216 Maintenance&Repair 0.00 59.74 29,999.97 29,940.23 39,999.96 39,940.22 0.15 7217 Small Tools&Equipment 0.00 0.00 3,750.03 3,750.03 5,000.04 5,000.04 0.00 7302 Travel&Subsistence 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7303 Education&Training 0.00 0.00 7,499.97 7,499.97 9,999.96 9,999.96 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 330.92 $ 12,919.69 $ 107,625.06 $ 94,705.37 $ 143,500.08 $ 130,580.39 $ 9.00 Total Expenditures $ 330.92 $ 23,277.95 $ 112,944.06 $ 89,666.11 $ 150,592.08 $ 127,314.13 $ 15.46 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 54 Electric Enterprise Fund Electric-Substation Operations For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 4,167.20 90,994.86 69,903.00 (21,091.86) 93,204.00 2209.14 97.63 6001 Overtime 0.00 842.79 6,651.00 5,808.21 8,868.00 8,025.21 9.50 6100 Medicare 61.02 1,332.20 81.00 (1,251.20) 108.00 (1,22420) 1,233.52 6102 Workers'Compensation 283.23 7,264.21 207.00 (7,057.21) 276.00 (6,988.21) 2,631.96 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 796.97 796.97 0.00 (796.97) 0.00 (796.97) 0.00 6202 Health Insurance 1,427.03 1,427.03 0.00 (1,427.03) 0.00 (1.427.03) 0.00 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 162.00 162.00 216.00 216.00 0.00 6205 Electric Union Benefits 25.59 25.59 0.00 (25.59) 0.00 (25.59) 0.00 Total Personnel Costs: $ 6,761.04 $ 102,683.65 $ 77,004.00 $ (25,679.65)$ 102,672.00 $ (11.65)$ 100.01 Non-Personnel Costs: 7001 Communications 218.49 2,738.26 2,625.03 (113.23) 3,500.04 761.78 78.24 7002 Postage and Freight 0.00 120.77 749.97 629.20 999.96 879.19 12.08 7006 Legal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 0.00 66,230.38 3,750.03 (62,480 35) 5,000.04 (61,230.34) 1,324.60 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 4,218.57 42,054.85 45,000.00 2,945.15 60,000.00 17,945.15 70.09 7016 Heating Fuel 0.00 1,604.47 5,249.97 3,645.50 6,999.96 5,395.49 22.92 7103 Fuel for Generators 0.00 0.00 74,999.97 74,999.97 99,999.96 99,999.96 0.00 7215 Operating Supplies 23.50 1,310.52 11,250.00 9,939.48 15,000.00 13,689.48 8.74 7216 Maintenance&Repair 0.00 1,519.11 15,000.03 13,480.92 20,000.04 18,480.93 7.60 7217 Small Tools&Equipment 0.00 0.00 3,750.03 3,750.03 5,000.04 5,000.04 0.00 7300 Advertising 0.00 371.00 0.00 (371.00) 0.00 (371.00) 0.00 7304 Equipment Rent 0.00 785.00 749.97 (35.03) 999.96 214.96 78.50 8101 Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8102 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 4,460.56 $ 116,734.36 $ 163,125.00 $ 46.390.64 $ 217,500.00 1 100.765.64 $ 53.67 Total Expenditures $ 11,221.60 $ 219,418.01 $ 240,129.00 $ 20,710.99 $ 320,172.00 $ 100,753.99 $ 68.53 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 55 Electric Enterprise Fund Electric-Transmission OP&Maint For 9/3012014 Variance Variance Actual Y-T-O Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 1,545.96 14,985.00 13,439.04 19,980.00 18,434.04 7.74 6001 Overtime 0.00 0.00 702.00 702.00 936.00 936.00 0.00 6100 Medicare 0.00 22.41 108.00 85.59 144.00 121.59 15.56 6102 Workers'Compensation 0.00 110.63 459.00 348.37 612.00 501.37 18.08 6201 Retirement Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6202 Health Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 792.00 792.00 1,056.00 1,056.00 0.00 Total Personnel Costs: $ 0.00 $ 1,679.00 $ 17,046.00 $ 15,367.00 $ 22,728.00 $ 21,049.00 $ 7.39 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 0.00 0.00 7,499.97 7,499.97 9,999.96 9,999.96 0.00 7017 Rents&Leases 33.33 18,035.79 11,250.00 (6,785 79) 15,000.00 (3,035 79) 120.24 7215 Operating Supplies 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7216 Maintenance&Repair 0.00 0.00 7,499.97 7,499.97 9,999.96 9,999.96 0.00 7217 Small Tools&Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7304 Equipment Rent 0.00 0.00 9,000.00 9,000.00 12,000.00 12,000.00 0.00 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 33.33 $ 18,035.79 $ 36,749.97 $ 18,714.18 $ 48,999.96 $ 30,964.17 $ 36.81 Total Expenditures $ 33.33 $ 19,714.79 $ 53,795.97 $ 34,081.18 $ 71,727.96 $ 52,013.17 $ 27A9 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 56 Electric Enterprise Fund Electric-Distribution OP&Maint For 9130/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 3,054.04 24,006.61 13,581.00 (10,425.61) 18,108.00 (5,898.61) 132.57 6001 Overtime 2,155.62 10,980.38 21,870.00 10,889.62 29,160.00 18,179.62 37.66 6002 Standby Time 801.36 2,875.92 0.00 (2,875.92) 0.00 (2,875.92) 0.00 6100 Medicare 90.60 552.45 513.00 (39.45) 684.00 131.55 80.77 6102 Workers'Compensation 315.63 1,985.59 1,800.00 (185.59) 2,400.00 414.41 82.73 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 696.50 696.50 0.00 (696.50) 0.00 (696.50) 0.00 6202 Health Insurance 865.72 865.72 0.00 (865.72) 0.00 (865.72) 0.00 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 2,898.00 2,898.00 3,864.00 3,864.00 0.00 6205 Electric Union Benefits 16.05 16.05 0.00 (16.05) 0.00 116.05) 0.0Q Total Personnel Costs: $ 7,995.52 $ 41,979.22 $ 40,662.00 $ (1,317 22)$ 54,216.00 $ 12,236.78 $ 77.43 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 7216 Maintenance&Repair 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7217 Small Tools&Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7303 Education&Training 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7304 Equipment Rent 0.00 3,900.00 3,750.03 (149.97) 5,000.04 1,100.04 78.00 7810 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8101 Infrastructure 0.00 0.00 187,499.97 187,499.97 249,999.96 249,999.96 0.00 Total Non-Personnel Costs: $ 0.00 $ 3,900.00 $ 193,500.00 $ 189,600.00 L 258,000.00 $ 254.100.00 $ 1.51 Total Expenditures $ 7,995.52 $ 45,879.22 $ 234,162.00 $ 188,282.78 $ 312,216.00 $ 266,336.78 $ 14.69 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 57 Electric Enterprise Fund Electric-Wholesale Power Costs For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Non-Personnel Costs: 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7101 Chugach Power Purchases 171,479.38 1,311,477.38 1,267,499.97 (43,977 41) 1,689,999.96 378,522.58 77.60 7102 Power Fuel Costs 286.006.00 2,056,999.00 2,189,999.97 133,000.97 2,919,999.96 863,000.96 70.45 Total Non-Personnel Costs: $ 457,485.38 $ 3,368,476.38 $ 3.457,499.94 $ 89,023.56 $ 4.609,999.92 $ 1,241,523.54 $ 73.07 Total Expenditures $ 457,485.38 $ 3,368,476.38 $ 3,457,499.94 $ 89,023.56 $ 4,609,999.92 $ 1,241,523.54 $ 73.07 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 58 Electric Enterprise Fund Electric-Work Orders For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 5,259.21 35,301.48 81,873.00 46,571.52 109,164.00 73,862.52 32.34 6001 Overtime 365.06 1,918.06 11,007.00 9,088.94 14,676.00 12,757.94 13.07 6100 Medicare 83.18 546.67 2,583.00 2,036.33 3,444.00 2,897.33 15.87 6102 Workers'Compensation 237.11 1,753.04 8,658.00 6,904.96 11,544.00 9,790.96 15.19 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 859.03 1,643.75 0.00 (1,643.75) 0.00 (1,643.75) 0.00 6202 Health Insurance 1,267.93 3,904.63 0.00 (3,904 63) 0.00 (3,904 63) 0.00 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 4,041.00 4,041.00 5,388.00 5,388.00 0.00 6205 Electric Union Benefits 7.56 7.56 0.00 (7,56) 0.00 (7.50) 0.00 Total Personnel Costs: $ 8,079.08 $ 45,075.19 $ 108,162.00 $ 63,086.81 $ 144,216.00 $ 99,140.81 $ 31.26 Non-Personnel Costs: 7001 Communications 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7002 Postage and Freight 0.00 0.00 1,125.00 1,125.00 1,500.00 1,500.00 0.00 7009 Contracted Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 0.00 589.05 74,999.97 74,410.92 99,999.96 99,410.91 0.59 7304 Equipment Rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7810 Miscellaneous Expense 0.00 (600.00) 2,250.00 2,850.00 3,000.00 3,600.00 (20.00 8200 Work Order Sal/Benefit credits 0.00 (73,255.78) (22,023.00) 51,232.78 (29,364.00) 43,891.78 249.47 8201 Work Order Operating Supply credits 0.00 (49.851.04) (37.500.03) 12,351.01 (50.000.04) (149 00) 99.70 Total Non-Personnel Costs: $ 0.00 $ (123.117.77)$ 18,851.94 $ 141,969.71 $ 25,135.92 $ 148,253.69 $ (489.81 Total Expenditures $ 8,079.08 $ (78,042.58)$ 127,013.94 $ 205,056.52 $ 169,351.92 $ 247,394.50 $ (46.08 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 59 Electric Enterprise Fund Electric-Standby 9 For 913012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6001 Overtime 979.44 979.44 0.00 (979 44) 0.00 (979.44) 0.00 6002 Standby Time 6,410.88 63,095.82 65,016.00 1,920.18 86,688.00 23,592.18 72.78 6100 Medicare 111.10 934.30 819.00 (115.30) 1,092.00 157.70 85.56 6102 Workers'Compensation 373.96 555.61 18.00 (537.61) 24.00 (531 61) 2,315.04 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 816.50 816.50 0.00 (816.50) 0.00 (816.50) 0.00 6202 Health Insurance 702.92 702.92 0.00 (702.92) 0.00 7 6203 In Lieu of FICA 0.00 ( 00 00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6205 Electric Union Benefits 22.38 22.38 0.00 (22.38) 0.00 (22.38) 0.00 Total Personnel Costs: $ 9,417.18 $ 67,106.97 $ 65,853.00 $ (1,253.97)$ 87,804.00 $ 20,697.03 $ 76.43 Non-Personnel Costs: Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Total Expenditures $ 9,417.18 $ 67,106.97 $ 65,853.00 $ (1,253.97)$ 87,804.00 $ 20,697.03 $ 76.43 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 60 Electric Enterprise Fund Electric-Meter Service For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 817.38 11,879.75 26,721.00 14,841.25 35,628.00 23,748.25 33.34 6001 Overtime 0.00 0.00 135.00 135.00 180.00 180.00 0.00 6002 Standby Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100 Medicare 12.43 177.15 351.00 173.85 468.00 290.85 37.85 6102 Workers'Compensation 43.29 791.42 1,458.00 666.58 1,944.00 1,152.58 40.71 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 92.28 92.28 0.00 (92.28) 0.00 (92.28) 0.00 6202 Health Insurance 157.41 157.41 0.00 (157.41) 0.00 (157.41) 0.00 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6204 Electric Meal Allowance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6205 Electric Union Benefits 2.74 2.74 0.00 (2.74) 0.00 (2.74) 0.00 Total Personnel Costs: $ 1,125.53 $ 13,100.75 $ 28,665.00 $ 15,564.25 $ 38,220.00 $ 25,119.25 $ 34.28 Non-Personnel Costs: 7002 Postage and Freight 0.00 63.42 0.00 (63.42) 0.00 (63.42) 0.00 7006 Legal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7009 Contracted Services 4,373.00 41,653.05 37,082.97 (4,570.08) 49,443.96 7,790.91 84.24 7213 Safety Equipment 0.00 37.96 0.00 (37.96) 0.00 (37 96) 0.00 7215 Operating Supplies 0.00 110.61 1,500.03 1,389.42 2,000.04 1,889.43 5.53 7216 Maintenance&Repair 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7300 Advertising 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7303 Education&Training 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 4,373.00 $ 41,865.04 $ 38.583.00 $ 13 282 04)$ 51,444.00 $ 9,578.96 $ 81.38 Total Expenditures $ 5,498.53 $ 54,965.79 $ 67,248.00 $ 12,282.21 $ 89,664.00 $ 34,698.21 $ 61.30 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 61 Electric Enterprise Fund Electric-System Improvements For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 656.96 0.00 6001 Overtime 133.56 133.56 0.00 ( 0.00 (656.96) 0.00 33.56)(133.56) 0.00 (133.56) 0.00 6100 Medicare 2.07 11.60 0.00 (11.60) 0.00 (11.60) 0.00 6102 Workers'Compensation 6.30 54.30 0.00 (54.30) 0.00 (54.30) 0.00 6201 Retirement Benefits 17.92 17.92 0.00 (17.92) 0.00 (17.92) 0.00 6202 Health Insurance 12.58 12.58 0.00 (12.58) 0.00 (12.58) 0.00 6205 Electric Union Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 172.43 $ 886.92 $ 0.00 $ (886.92)$ 0.00 $ (886.92)$ 0.00 Non-Personnel Costs: Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Total Expenditures $ 172.43 $ 886.92 $ 0.00 $ (886.92)$ 0.00 $ (886.92)$ 0.00 • Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 62 Electric Enterprise Fund Electric Debt Service For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 881.92 0.00 (88192) 0.00 (881.92) 0.00 6100 Medicare 0.00 12.79 0.00 (12.79) 0.00 (12.79) 0.00 6102 Workers'Compensation 0.00 6.26 0.00 (6.26) 0.00 (6.26) 0.00 6201 Retirement Benefits 0.00 23,318.06 38.214.00 14.895.92 50.952.00 27.633.92 45.76 Total Personnel Costs: $ 0.00 $ 24,219.05 $ 38,214.00 $ 13,994.95 $ 50,952.00 $ 26,732.95 $ 47.53 Non-Personnel Costs: 8012 Debt Service Interest Expense 0.00 0.00 218,652.03 218,652.03 291,536.04 291,536.04 0.00 8014 Amortization of Bond Issue Costs 0.00 0.00 6,318.72 6,318.72 8,424.96 8,424.96 0.00 8300 Debt Service Principal 0.00 0.00 285.000.03 285,000.03 380,000.04 380,000.04 0.00 Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 509,970.78 $ 509,970.78 $ 679,961.04 $ 679.961.04 $ 0.00 Total Expenditures $ 0.00 $ 24,219.05 $ 548,184.78 $ 523,965.73 $ 730,913.04 $ 706,693.99 $ 3.31 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 63 Water Enterprise Fund Water-General 9 For 9/30/2014 Vanance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 11,023.18 92,545.11 137,574.00 45,028.89 183,432.00 90,886.89 50.45 6001 Overtime 97.72 2,738.37 3,006.00 267.63 4,008.00 1,269.63 68.32 6002 Standby Time 309.89 6,828.05 8,064.00 1,235.95 10,752.00 3,923.95 63.50 6100 Medicare 150.04 1,373.35 1,656.00 282.65 2,208.00 834.65 62.20 6102 Workers'Compensation 502.41 3,691.61 5,778.00 2,086.39 7,704.00 4,012.39 47.92 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 8,717.02 10,620.00 1,902.98 14,160.00 5,442.98 61.56 6201 Retirement Benefits 2,799.14 11,162.60 5,076.00 (6,086 60) 6,768.00 (4,394 60) 164.93 6202 Health Insurance 5,499.41 39,333.98 44,568.00 5,234.02 59,424.00 20,090.02 66.19 6203 In Lieu of FICA 0.00 0.00 369.00 369.00 492.00 492.00 0.00 Total Personnel Costs: $ 20,381.79 $ 166,390.09 $ 216,711.00 $ 50,320.91 $ 288,948.00 $ 122,557.91 $ 57.58 Non-Personnel Costs: 7001 Communications 1,358.95 7,362.47 7,875.00 512.53 10,500.00 3,137.53 70.12 7002 Postage and Freight 0.00 2,140.77 4,500.00 2,359.23 6,000.00 3,859.23 35.68 7003 Bank and Credit Card Fees 0.00 3,536.86 3,375.00 (161 86) 4,500.00 963.14 78.60 7004 Insurance 0.00 3,771.28 6,000.03 2,228.75 8,000.04 4,228.76 47.14 7006 Legal 0.00 929.12 3,750.03 2,820.91 5,000.04 4,070.92 18.58 7009 Contracted Services 0.00 162.11 82,500.03 82,337.92 110,000.04 109,837.93 0.15 7011 Testing 677.85 6,860.33 7,125.03 264.70 9,500.04 2,639.71 72.21 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 19,310.06 133,734.74 151,875.00 18,140.26 202,500.00 68,765.26 66.04 7211 Gas 8 Lube 580.82 5,764.21 7,125.03 1,360.82 9,500.04 3,735.83 60.68 7213 Safety Equipment 228.58 856.99 1,874.97 1,017.98 2,499.96 1,642.97 34.28 7215 Operating Supplies 90.05 7,417.08 28,500.03 21,082.95 38,000.04 30,582.96 19.52 7216 Maintenance&Repair 57.16 19,553.71 21,750.03 2,196.32 29,000.04 9,446.33 67.43 7217 Small Tools&Equipment 25.31 5,033.39 5,249.97 216.58 6,999.96 1,966.57 71.91 7300 Advertising 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7301 Subscriptions&Dues 0.00 1,485.50 974.97 (510 53) 1,299.96 (185 54) 114.27 7302 Travel&Subsistence 0.00 850.42 3,750.03 2,899.61 5,000.04 4,149.62 17.01 7303 Education&Training 1,085.00 1,290.60 4,124.97 2,834.37 5,499.96 4,209.36 23.47 7304 Equipment Rent 0.00 4,500.00 6,750.00 2,250.00 9,000.00 4,500.00 50.00 7307 GF Administrative Fee 19,868.25 178,814.25 178,814.25 0.00 238,419.00 59,604.75 75.00 7330 P.I.L.T. 0.00 6,170.84 78,529.50 72,358.66 104,706.00 98,535.16 5.89 7331 Reclass PILT to Transfer-Out 0.00 (6,170 84) (78.529 50) (72,358 66) (104,706 00) (98,535 16) 5.89 7808 Bad Debt Expense 0.00 0.00 1,500.03 1,500.03 2,000.04 2,000.04 0.00 7810 Miscellaneous Expense 0.00 532.00 1,874.97 1,342.97 2,499.96 1,967.96 21.28 7900 Depreciation Expense 0.00 0.00 144,209.97 144,209.97 192,279.96 192,279.96 0.00 8101 Infrastructure 0.00 0.00 299,999.97 299,999.97 399,999.96 399,999.96 0.00 8103 Capital Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8104 Motor Pool Rent 375.00 3,000.00 3.375.00 375.00 4,500.00 1,500.00 66.67 Total Non-Personnel Costs: $ 43,657.03 $ 387.595.83 $ 978,374.34 $ 590.778.51 $ 1,304,499.12 $ 916,903.29 $ 29.71 Total Expenditures $ 64,038.82 $ 553,985.92 $ 1,195,085.34 $ 641,099.42 $ 1,593,447.12 $ 1,039,461.20 $ 34.77 C Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 64 Water Enterprise Fund Water-SMIC For 9/3012014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 1,003.34 13,009.72 25,668.00 12,658.28 34,224.00 21,214.28 38.01 6001 Overtime 73.29 408.43 351.00 (57.43) 468.00 59.57 87.27 6100 Medicare 16.22 196.90 387.00 190.10 516.00 319.10 38.16 6102 Workers'Compensation 61.01 733.31 1,548.00 814.69 2,064.00 1,330.69 35.53 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 256.39 1,232.26 972.00 (260 26) 1,296.00 63.74 95.08 6202 Health Insurance 444.35 4,896.56 5,139.00 242,44 6,852.00 1,955.44 71.46 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 1,854.60 $ 20,477.18 $ 34,065.00 $ 13,587.82 $ 45,420.00 $ 24,942.82 $ 45.08 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7009 Contracted Services 0.00 2,437.50 2,999.97 562.47 3,999.96 1,562.46 60.94 7011 Testing 0.00 920.00 1,275.03 355.03 1,700.04 780.04 54.12 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 2,612.16 20,815.74 22,500.00 1,684.26 30,000.00 9,184.26 69.39 7211 Gas&Lube 0.00 0.00 487.53 487.53 650.04 650.04 0.00 7213 Safety Equipment 0.00 0.00 562.50 562.50 750.00 750.00 0.00 7215 Operating Supplies 0.00 0.00 2,999.97 2,999.97 3,999.96 3,999.96 0.00 7216 Maintenance&Repair 0.00 0.00 2,250.00 2,250.00 3,000.00 3,000.00 0.00 7217 Small Tools&Equipment 0.00 0.00 524.97 524.97 699.96 699.96 0.00 7301 Subscriptions&Dues 0.00 141.25 0.00 (141 25) 0.00 (141 25) 0.00 7302 Travel 8 Subsistence 0.00 36.00 450.00 414.00 600.00 564.00 6.00 7303 Education&Training 0.00 0.00 450.00 450.00 600.00 600.00 0.00 7810 Miscellaneous Expense 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7900 Depreciation Expense 0.00 0.00 5,218.47 5,218.47 6,957.96 6,957.96 0.00 8101 Infrastructure 0.00 0.00 0.00 0.0Q 0.00 0.00 0.00 Total Non-Personnel Costs: $ 2,612.10 $ 24,350.49 $ 40.468.5Q $ 16.118.01 $ 53,958.00 $ 29.607.51 $ 45.10 Total Expenditures $ 4,46676 $ 44,827.67 $ 74,533.50 $ 29,705.83 $ 99,378.00 $ 54,550.33 $ 45.11 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 65 Water Enterprise Fund Water Debt Service For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)Nnder Annual (Over)Nnder W.of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6201 Retirement Benefits 0.00 12,436.78 29,214.00 16,777.22 38.952.00 26,515.22 31.93 Total Personnel Costs: $ 0.00 $ 12,436.78 $ 29,214.00 $ 16,777.22 $ 38,952.00 $ 26,515.22 $ 31.93 Non-Personnel Costs: • 8012 Debt Service Interest Expense 0.00 7,276.52 21,881.25 14,604.73 29,175.00 21,898.48 24.94 8300 Debt Service Principal 0.00 127,333.73 94,414.50 (32.919.23) 125,886.00 (1,447 73) 101.15 Total Non-Personnel Costs: $ 0.00 $ 134,610.25 $ 116295.75 $ (18,314.5Q)$ 155,061.00 $ 20.450.75 $ 86.81 Total Expenditures $ 0.00 $ 147,047.03 $ 145,509.75 $ (1,537.28)$ 194,013.00 $ 46,965.97 $ 75.79 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 66 Wastewater Enterprise Fund Wastewater-General For 9130/2014 Variance Variance Actual Y-TD Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 10,564.05 95,813.01 102,942.00 7,128.99 137,256.00 41,442.99 69.81 6001 Overtime 887.69 4,951.14 1,917.00 (3,034 14) 2,556.00 (2,395 14) 193.71 6002 Standby Time 977.20 5,019.50 4,725.00 (294 50) 6,300.00 1,280.50 79.67 6100 Medicare 159.48 1,332.61 1,098.00 (23461) 1,464.00 131.39 91.03 6102 Workers'Compensation 531.00 4,027.42 4,608.00 580.58 6,144.00 2,116.58 65.55 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 8,970.66 10,917.00 1,946.34 14,556.00 5,585.34 61.63 6201 Retirement Benefits 2,945.29 11,078.54 3,501.00 (7,577.54) 4,668.00 (6,410.54) 237.33 6202 Health Insurance 5,362.95 38,192.01 30,474.00 (7,718 01) 40,632.00 2,439.99 93.99 6203 In Lieu of FICA 0.00 0.00 369.00 369.00 492.00 492.00 0.09 Total Personnel Costs: $ 21,427.66 $ 169,384.89 $ 160,551.00 $ (8,833.89)$ 214,068.00 $ 44,683.11 $ 79.13 Non-Personnel Costs: 7001 Communications 448.34 4,833.37 5,625.00 791.63 7,500.00 2,666.63 64.44 7002 Postage and Freight 1,709.24 4,627.48 1,874.97 (2,752.51) 2,499.96 (2,127 52) 185.10 7003 Bank and Credit Card Fees 0.00 4,562.97 4,124.97 (438.00) 5,499.96 936.99 82.96 7004 Insurance 0.00 2,868.28 4,875.03 2,006.75 6,500.04 3,631.76 44.13 7006 Legal 0.00 929.11 3,750.03 2,820.92 5,000.04 4,070.93 18.58 7009 Contracted Services 10,594.10 48,190.45 45,000.00 (3,190 45) 60,000.00 11,809.55 80.32 7011 Testing 875.00 13,478.48 10,500.03 (2,978.45) 14,000.04 521.56 96.27 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 12,183.17 94,492.89 115,499.97 21,007.08 153,999.96 59,507.07 61.36 7017 Rents&Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7211 Gas&Lube 711.06 7,713.32 5,924.97 (1,788.35) 7,899.96 186.64 97.64 7213 Safety Equipment 0.00 1,423.87 225.00 (1,198.87) 300.00 (1,12387) 474.62 7215 Operating Supplies 7,110.24 15,166.10 6,000.03 (9,166.07) 8,000.04 (7,166 06) 189.58 7216 Maintenance&Repair 168.84 3,116.98 15,000.03 11,883.05 20,000.04 16,883.06 15.58 7217 Small Tools&Equipment 268.57 18,196.29 375.03 (17,821 26) 500.04 (17,69625) 3,638.97 7300 Advertising 0.00 192.56 375.03 182.47 500.04 307.48 38.51 7301 Subscriptions&Dues 0.00 179.00 1,275.03 1,096.03 1,700.04 1,521.04 10.53 7302 Travel&Subsistence 283.80 2,774.24 1,874.97 (899.27) 2,499.96 (274 28) 110.97 7303 Education&Training 0.00 10.00 1,125.00 1,115.00 1,500.00 1,490.00 0.67 7304 Equipment Rent 2,250.00 4,500.00 0.00 (4,500.00) 0.00 (4,500 00) 0.00 7307 GF Administrative Fee 12,133.33 109,200.01 109,199.97 (0.04) 145,599.96 36,399.95 75.00 7330 P.I.L.T. 0.00 5,748.47 61,432.47 55,684.00 81,909.96 76,161.49 7.02 7331 Rectass PtLT to Transfer-Out 0.00 (5,748 47) (61,432 47) (55,684.00) (81,909 96) (76,161.49) 7.02 7808 Bad Debt Expense 0.00 0.00 1,312.47 1,312.47 1,749.96 1,749.96 0.00 7810 Miscellaneous Expense 0.00 32.34 749.97 717.63 999.96 967.62 3.23 7900 Depreciation Expense 0.00 0.00 166,483.53 166,483.53 221,978.04 221,978.04 0.00 8101 Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8102 Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8103 Capital Equipment 38,727.00 117,058.00 52,499.97 (64,558.03) 69,999.96 (47,058 04) 167.23 8104 Motor Pool Rent 375.00 3.000.00 3.375.00 375.0Q 4,500.00 1,500.00 66.67 Total Non-Personnel Costs: $ 87,837.69 $ 456,545.74 $ 557,046.00 $ 100.500.26 $ 742.728.00 $ 286.182.26 $ 61.47 Total Expenditures $ 109,265.35 $ 625,930.63 $ 717,597.00 $ 91,666.37 $ 956,796.00 $ 330,865.37 $ 65.42 Monthly Budget-to-Actual Expenditure/Expense Report--By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 67 Wastewater Enterprise Fund Wastewater-SMIC For 913012014 Variance Variance Actual Y-T-D Y-T-O (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 1,003.34 15,289.62 18,054.00 2,764.38 24,072.00 8,782.38 63.52 6001 Overtime 97.72 586.32 396.00 (190 32) 528.00 (58 32) 111.05 6100 Medicare 16.56 232.50 270.00 37.50 360.00 127.50 64.58 6102 Workers'Compensation 62.08 863.06 1,269.00 405.94 1,692.00 828.94 51.01 6103 ESC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6200 Leave Time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6201 Retirement Benefits 261.73 1,411.03 783.00 (628.03) 1,044.00 (367.03) 135.16 6202 Health Insurance 449.33 5,667.23 3,708.00 (1,959 23) 4,944.00 (723.23) 114.63 6203 In Lieu of FICA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Personnel Costs: $ 1,890.76 $ 24,049.76 $ 24,480.00 $ 430.24 $ 32,640.00 $ 8,590.24 $ 73.68 Non-Personnel Costs: 7000 Audit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7001 Communications 0.00 0.00 900.00 900.00 1,200.00 1,200.00 0.00 7002 Postage and Freight 0.00 65.00 1,125.00 1,060.00 1,500.00 1,435.00 4.33 7009 Contracted Services 813.90 12,116.65 22,500.00 10,383.35 30,000.00 17,883.35 40.39 7010 Engineering 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7011 Testing 960.00 5,960.00 5,924.97 (35.03) 7,899.96 1,939.96 75.44 7012 Other Special Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7015 Utilities 3,883.26 33,093.51 28,500.03 (4,593 48) 38,000.04 4,906.53 87.09 7016 Heating Fuel 0.00 1,508.15 1,350.00 (158 15) 1,800.00 291.85 83.79 7211 Gas&Lube 0.00 96.81 562.50 465.69 750.00 653.19 12.91 7213 Safety Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7215 Operating Supplies 0.00 2,979.50 5,249.97 2,270.47 6,999.96 4,020.46 42.56 7216 Maintenance&Repair 0.00 866.63 9,000.00 8,133.37 12,000.00 11,133.37 7.22 7217 Small Tools&Equipment 0.00 123.73 2,250.00 2,126.27 3,000.00 2,876.27 4.12 7302 Travel&Subsistence 0.00 1,064.64 1,125.00 60.36 1,500.00 435.36 70.98 7303 Education&Training 0.00 0.00 375.03 375.03 500.04 500.04 0.00 7304 Equipment Rent 0.00 0.00 1,125.00 1,125.00 1,500.00 1,500.00 0.00 7900 Depreciation Expense 0.00 0.00 693.72 693.72 924.96 924.96 0.00 8101 Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Non-Personnel Costs: $ 5,657.16 $ 57,874.62 $ 80,681.22 $ 22,806.60 $ 107,574.96 $ 49,700.34 $ 53.80 Total Expenditures $ 7,547.92 $ 81,924.38 $ 105,161.22 $ 23,236.84 $ 140,214.96 $ 58,290.58 $ 58.43 • Monthly Budget-to-Actual Expenditure/Expense Report-- By DEPARTMENT Run:11/04/2014 at 4:00 PM City of Seward Page: 68 Wastewater Enterprise Fund Wastewater Debt Service For 9/30/2014 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6201 Retirement Benefits 0.00 14.594.92 20,736.00 6,141.08 27,648.00 13.053.08 52.79 Total Personnel Costs: $ 0.00 $ 14,594.92 $ 20,736.00 $ 6,141.08 $ 27,648.00 $ 13,053.08 $ 52.79 Non-Personnel Costs: 8012 Debt Service Interest Expense 0.00 19.99 15.03 (4.96) 20.04 0.05 99.75 8300 Debt Service Principal 0.00 1,332.68 999.72 1332,96) 1,332.96 0.28 99.98 Total Non-Personnel Costs: $ 0.0Q $ 1.352.67 $ 1,014.75 $ (337 92)$ 1,353.00 $ 0.33 $ 99.98 Total Expenditures $ 0.00 $ 15,947.59 $ 21,750.75 $ 5,803.16 $ 29,001.00 $ 13,053.41 $ 54.99