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Home My WebLink About10092015 City Council Work Session Notes - 2016-2017-Budget #3 WORK SESSION NOTES ON 010/(o - 020/ Bti00)C-7-- `'t''`0dDeurpos W Gt,-2 / ,50.�(J1LV l aA t y11 Y V`0 I O Cp ( w- ..QQ S � �'c,�i� C.c'c- tiJo iL S J, Lr. Com - Pres nt: Bojo L,'H v- "k1 /-,LcA , Wh c-C.La�h, Council Members Present: L� o (.�s lc 5 v1 ,,C!v r2 , kap Lav+ ,06a4A d"; Ke-. L, c? 7� Iv K,-►s %C T� Botts, St vt , L \oma ;t / 1444 CalledU►�1 G' Time: p`✓1 Date: /0/9/ by: ****************&**:*_********************************** s � Soy- 1-1,7a Yew (tr ) 10,'7 S�{) c a,vie.A„- eaA EC.A414-4V) ?IvOpIPt ra;JA) Ca-14114-j 4lb (Z<) 10 24) C7) 4r-er7 e a-40 v� s t'2 ; WI Pew ((...41A J cf o tc,,�- 6't— ).00c, j�'Jt'�'°'' Lo(9 Li eN, it 'et gs Otzt-vie, pe, lok.‘ Lt:41) rS u 1'(0 Cao 1), 0,At a o-E- 6,cth vu)-ke_cl. SOO) \s �o�c C .k c�oY„L�x: I�. pc,.--vtu.►t avc` efiivo-V s+04 Q - t c -fit 'rp ,`t oa, 0 00 Ada "1-1, ,,i _ CylvJcoliv, 1 Z M m ( D C i ala ft (5.,1 Ukrla-tA 1 yi aNt o) 1_15f Pie.`i A dcrv' ?o q„,b.,,,,nNIA A \raitv19 Jsts o u _Frery - i)Pcv vv) i? T3 A krpottuti 0 w--to E-Pk-0 vi 'de ki\ Pc\r1V. -to ktLin vvifvu Ihro 0 JJtzt.„ Eve-44101i( \re Sh1 (hn --7 too 161ti/ S o vvyl be vS kfv) its aka A. Nvwk✓ v\IUhot d Rol 000 \fils;- +6 l;bikAATTV1 voosoL u\ro,-HAt4 vi,lv\crat,e. vvtiniCed 4-61 chtnect tok Sizt-th.q 111‘•13 1Za4 -- 1-\tekMAliiNl c UOti�n �� /111=Q, a.An4 W`c "4- cct 054, p, Los : Voluy4,a-v- f-Ltc6,x;hue,i,- v4o awl& pvt)tw \i0JickAf ? v r .ecil Sfizye wee.t. 0,Jvi ( jw)t-1., (a)A-Cov) \reikscssjan kkel4„opi 's ,ens ;-{Tho ci;)0 uktIN 41111w .441w imp,40.lbw 41," \Al 3 f C , budy,4- � C f oinJustification for changes to Library Museum Collections Coordinator position: The knowledge and experience needed to adequately perform the duties and responsibilities of caring for the collections housed at the Seward Community Library and Museum (SCLM)are beyond that of the current title,job description,and minimum requirements for the Library Museum Collections Coordinator position.We recognize that the choices made when creating this position were at a time when there were many uncertainties and decisions being made with the formation of a new institution and a new model for combining the pre-existing Seward Community Library and Seward Museum.After three years it is clear that there is much more entailed in the general functions and operations of the Museum than initially thought. In addition to the overarching concept of"care of collections",this position is also responsible for the development and implementation of museum specific policies and procedures, creating and managing museum records(paper files and PastPerfect database), arranging and creating proper storage for collections (objects,archives, non-accessioned items, research files,obituary records, and digital information), providing general conservation, monitoring the museum environment(PEM2 dataloggers, Integrated Pest Management), developing and installing/de-installing permanent and temporary exhibits, responding to various research requests, managing incoming Image Use requests(scanning photographs,ensuring that proper payment and paperwork has been processed), researching and writing grant applications,working collaboratively with the Resurrection Bay Historical Society(RBHS) and the Seward Community Library Association (SCLA) members and volunteers,and much more.This does not include the additional duties of helping out in the Library when needed, coordinating events and school visits with the Program Coordinator, staffing the Museum front desk,and serving as the assistant to the Director on the Seward Historic Preservation Commission. Our recommendation is that the job title for this position be changed to Library Museum Curator of Collections and Exhibits and that the minimum requirement be changed to a Bachelor's degree because of the specific knowledge and experience needed to perform this job. Other city museums and historical societies in Alaska have comparable positions within their organizations, including the Juneau-Douglas City Museum and the Sitka Historical Society and Museum, which both have staffed positions for Curator of Collections and Exhibits. Currently the Collections Coordinator performs all of the same duties and responsibilities as the above examples, however it is not reflected in the Collections Coordinator's title,job description, and wage. Personal:To be a museum professional in a museum in Alaska,the state that I was born and raised in, is my dream job. Working in a small community museum, I am able to do a variety of tasks and develop projects that I would not be able to do in a larger institution. I highly value the experience I am gaining professionally and appreciate that I am to be able to put my education and training to use. Being in this position for a year, I have a far better understanding of the collection and the unique needs that we have as a new institution. I love working with the collection and have developed a good working relationship with our partner organizations(RBHS,SCLA). However, after being here a year, I feel my title does not adequately represent my duties and responsibilities and has contributed to strain and misunderstanding between staff, our partner agencies, and community members when I try to carry out the tasks that need to be done. It is frustrating that with the amount of time,effort, and dedication that I put into my work that I am not properly compensated or recognized with the title that this position deserves.As a young professional, it will be hard for me to stay in Seward financially if these changes are not made. I love Seward, I love what I do,and I am very excited for the opportunity to continue to be a part of the Seward Community Library and Museum and the City of Seward.Thank you for your time and consideration. Heather McClain Collections Coordinator 10(005 v\is d Corn iaistvir v � * * 41' (-Illy MUS Library Museum Mission Statement The Seward Community Library and Museum is a unique public library, historic museum, archive and community center serving Seward and the surrounding area seeking to provide opportunities for equal access to information, lifelong learning, community enrichment, and the preservation of Seward's heritage through professional expertise, efficiencies of service, information resources, technology and materials, and the curation of local historical information, in a safe environment. /0/9//5 Ws City of Seward 2016/ 2017 Biennial Budget Water, Sewer, Parking , Motor Pool , CIP, Public Works, Library s . • Council 2 Budget issues _ 4 .5~P Will adjust GF dept details to remove cola and steps in 2016/2017 Reinstate finance position Remove Motor Pool contributions 2016/2017 all funds except Electric Harbor: ▪ adding $20K to 2016 budget for increased boat lifts u will reduce 2016/2017 budgets to remove cola and step increases Electric • "Other Special Services": dispatching $10K/yr; liquid nitrogen and tanks for substation reclosers; recording easements u will reduce 2016/2017 budgets to remove cola and step increases except for Union employees Consider extending GF/SMIC repayment to MP for 330-ton Lift from remaining 6 years to 9; reduces annual payment to $98,008 saving $49,004/yr. Propose addtl dry RV site rate increase from $15 to $20/night; generates $87,000 3 Water Fund Hi ghlights 4 yO� t 45 � 45V,P g Bu issues et - Operating Water rates increase 43% in 2016 and 2.4% in 2017 Reduction in demand impacted ability to achieve budgeted revenue Tariff proposal at 10/26 Council meeting will propose eliminating the reduced rates for usage above 100,000 gallons/month Budgeted deficit of($250,675) in 2016 and ($185,721) in 2017 No contributions to Motor Pool in 2016 or 2017 Propose spending up to $100K out of Water MRRF to replace two work trucks for water and wastewater in 2016 Will require plan to close funding gap; approx. 12% additional rate increase would be needed to break even on cash flow with no new funds to MRRF 5 • osEk U 4 �y J a,a5w° Budget issues - Operating MRRF Balance at 1/1/15 is $1 ,711 ,429 May be repaid $500,000 from sewer lagoon project, if State funds sufficient to cover project costs (borrowed at 1 .5%) Outstanding debt: $1 ,712,561 Third Ave. Water Line (matures 2027) adds annual costs $158K to budget 6 Sewer Fund Highlights 7 a°sEw .y Budget Issues - Operating Sewer rates increase 4.3% in 2016 and 4.4% in 2017 to address lagoon needs, SMIC expansion Tariff proposal at 10/26 Council meeting will propose eliminating the reduced rates for usage above 100,000 gallons/month Consider eliminating long-term loan due to GF of $ 1 ,219, 150 for prior Lowell Point lagoon failure in 1990 (paid $384,200 to-date); saves $76,840/yr. for the Sewer Fund Budget includes addtl RV dump fee revenue of $ 12,000 Deficit budget ($86, 129) in 2016 and ($68,991) in 2017, despite rate increases Addtl rate increase of approx. 9% needed to fully cover operating costs, not including MRRF, depreciation, equipment, etc. Due to new debt service of approx. $ 1 .2M loan for sewer lagoons; $72K/year debt cost 8 ar • n unHighlights a m 9 1� of se� •r. u g J Budget Issues Hold-the-line budget; no revenue increases proposed Cash balance at 1/ 1/ 16 estimated at $717,810 No budget for sealing/striping ; staff has investigated purchasing versus contracting equipment due to cost- prohibitive bids No motor pool contributions in 2016 or 2017 $ 15K in 2016 proposed for upgrades to parking booth Cash balance est. at 2017 $822,998 available for resurfacing, repairing , parking lots 10 • Motor oo l his E 'Y �,o �`b F$�fie,'c'•�1. „. ; w "� x r , Y$Y"V."., , "tea 11 +pc sty, Motor Pool Budget Issues Purpose of Motor Pool is to forward-fund replacement of heavy equipment & vehicles to minimize operating budget impacts MP begins 2016 w/ $ 1 .4M in cash $455K authorized spending in 2015 has been delayed ($350K Fire truck, S18K Parking, $45K Parks Plow truck, $42K TYC van) All funds holding off contributions to MP in 2016 and 2017 except Electric Fund Annual debt payments owed to MP : $98,008 from SMIC 330-Ton Lift (if Council authorizes extension to 9 years) $29,221 Harbor travelift (thru 2016) $98,576 Hospital PERS (thru 2026) Staff will bring a detailed Motor Pool Replacement Plan update by year-end, prioritizing future needs 12 M ri N �N Q O p • yf„ O U V . ._, 7—zi ct v) . _J V E E 0 U U O U WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 20I6 and 20I7 20I4 20I5 20I6 20I7 Actual* Budget Budget Budget Operating revenue: Residential 440,828 444,5II 442,900 453,600 Small General Service 110,312 I30,92I I24,655 I27,650 Large General Service 20I,030 225,474 2I0,550 2I5,603 SMIC Sales 45,141 64,103 57,825 59,2I0 Industrial Sales 236,I52 3I4,263 272,200 278,700 Miscellaneous I37,058 63,787 89,845 9I,000 Charges for Services 57,110 99,792 80,500 82,500 Total operating revenue: $I,227,63I $I,342,85I $I,278,475 $1,308,263 Operating expense before depreciation: Salaries&Benefits 38I,246 393,353 438,285 444,II6 Reductions pending to detail Sal/Ben 0 0 -36,000 -36,000 Purchased services 23I,930 393,600 443,500 396,000 Supplies&Maintenance 63,945 97,I00 94,700 97,200 General &Administrative 268,904 269,111 279,954 279,950 Total operating expense: $946,025 $1,I53,I64 $I,220,439 $1,I81,266 Operating income before depreciation 28I,606 I89,687 58,036 I26,997 Depreciation 202,548 I99,238 I92,000 I87,000 Operating income(loss) $79,058 -$9,551 -$I33,964 -$60,003 Non-operating revenues (expenses) Interest income 38,268 I0,000 5,000 5,000 Other revenue 76,851 0 2,000 2,000 Interest expense -28,07I -27,286 -25,689 -23,694 Total non-operating revenues(expenses) $87,048 -$I7,286 -$I8,689 -$16,694 Earnings before transfers and contributions $166,106 -$26,837 -$152,653 -$76,697 Transfers Out -600,748 -II3,40I -I09,950 -I14,636 Transfers In 98,0I0 0 0 0 Capital contributions and special items 0 0 0 0 Change in net position -$336,632 -$I40,238 -$262,603 -$I9I,333 Beginning net position $6,290,I4I $5,953,509 $5,8I3,27I $5,550,668 Ending net position $5,953,509 * $5,8I3,27I $5,550,668 $5,359,335 ° Ties to annual Comprehensive Annual Financial Report lw CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 20I6 and 20I7 2015 2016 2017 Budget Budget Budget Beginning cash balance at 1/1/15: * $I,050,027 Cash is provided by(used for): Change in net position (I40,238) (262,603) (19I,333) Add expense items not affecting cash: Depreciation I99,238 I92,000 I87,000 Net cash provided by (used for) operations 59,000 (70,603) (4,333) Other sources (uses) of cash Debt principal payments (170,31 1) (I80,072) (I8I,388) Capital outlay (4,500) - - Net increase(decrease) in cash (II5,8I I) (250,675) (I85,72I) Estimated ending cash balance $9342I6 $683,54I $497,820 (°) Ties to CAFR and includes only Water Enterprise Fund;excludes related capital projects. Water Fund is not able to transfer funds to MRRF in 2016 or 20I7 due to new 3rd Ave.Water Line debt payments. Foregoing payments into Motor Pool in 20I6 and 20I7. $50,000 contribution from Water MRRF Fund proposed to pay for a portion of two vehicles being requested in 20I6. Note: Cash Balance in Water MRRF Fund at I/I/IS is$I,7I1,429. May increase by$500,000 if no local funds needed for lagoon project,due to State loan at 1.5%interest. City of Seward is 10/09/2015 at 12:55 PM Water Enterprise Fund Page: 1 Revenue Detail by Line Item For 9/30/2015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Revenues Residential 440,827 444,511 442,900 (0.36) 453,600 2.42 SG Service 110,312 130,921 124,655 (4.79) 127,650 2.40 LG Service 201,030 225,474 210,550 (6.62) 215,603 2.40 SMIC Sales 45,142 64,103 57,825 (9.79) 59,210 2.40 Spec.Contracts 236,152 314,263 272,200 (13.38) 278,700 2.39 Turn on Fees 9,953 4,784 9,700 102.76 10,000 3.09 Ship Water 57,111 99,792 80,500 (19.33) 82,500 2.48 Hydrant Rentals 57,822 58,703 70,145 19.49 71,000 1.22 Miscellaneous Revenue 69,284 300 10,000 3,233.33 10,000 0.00 EF Investment Interest 29,765 10,000 5,000 (50.00) 5,000 0.00 EF Penalties and Interest 8,503 0 2,000 0.00 2,000 0.00 PERS On-behalf paid by SOA 76,851 0 0 0.00 0 0.00 Amort.of CIA-General 0 22,223 22,223 0.00 22,223 0.00 Total Revenues $ 1,342,752 $ 1,375,074 $ 1,307,698 $,251.31 $ 1,337,486 $ 18.80 1(0 • City of Seward .un:10/09/2015 at 1:19 PM 17000-Water Enterprise Fund Page: 1 Expense Summary by Line Item For 9/30/2015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Expenditures/Expenses 17000 6000 Salaries 153,434 217,622 228,099 4.81 233,556 2.39 17000 6001 Overtime 3,739 4,605 4,712 2.32 4,825 2.40 17000 6002 Standby Time 9,806 11,079 11,336 2.32 11,608 2.40 17000 6100 Medicare 2,271 3,162 3,736 18.15 3,826 2.41 17000 6102 Workers'Compensation 8,648 11,336 11,420 0.74 9,250 (19.00) 17000 6200 Leave Time 20,877 14,691 24,082 63.92 24,702 2.57 17000 6201 Retirement Benefits 114,380 53,652 60,310 12.41 61,759 2.40 17000 6202 Health Insurance 68,007 76,712 94,096 22.66 94,096 0.00 17000 6203 In Lieu of FICA 84 494 494 (0.01) 494 0.00 17000 7001 Communications 9,294 10,500 12,000 14.29 12,000 0.00 17000 7002 Postage and Freight 4,825 6,750 6,500 (3.70) 6,500 0.00 17000 7003 Bank and Credit Card Fees 5,548 4,500 6,000 33.33 6,000 0.00 17000 7004 Insurance 9,132 8,400 10,000 19.05 10,000 0.00 17000 7006 Legal 929 5,500 6,000 9.09 6,000 0.00 17000 7009 Contracted Services 3,100 104,000 135,000 29.81 80,000 (40.74) 170007011 Testing 9,854 11,450 11,000 (3.93) 11,500 4.55 17000 7015 Utilities 192,349 242,500 257,000 5.98 264,000 2.72 17000 7211 Gas&Lube 9,851 10,400 10,500 0.96 10,500 0.00 17000 7213 Safety Equipment 1,675 2,750 3,000 9.09 3,000 0.00 17000 7215 Operating Supplies 23,719 43,000 46,000 6.98 48,500 5.43 17000 7216 Maintenance&Repair 20,342 33,000 28,500 (13.64) 28,500 0.00 17000 7217 Small Tools&Equipment 5,258 7,950 6,700 (15.72) 6,700 0.00 17000 7300 Advertising 0 2,000 1,500 (25.00) 1,500 0.00 17000 7301 Subscriptions&Dues 2,151 1,300 1,750 34.62 1,750 0.00 17000 7302 Travel&Subsistence 4,247 5,600 5,600 0.00 5,600 0.00 17000 7303 Education&Training 2,411 6,600 5,600 (15.15) 5,600 0.00 17000 7304 Equipment Rent 5,625 9,500 10,000 5.26 10,000 0.00 17000 7307 GF Administrative Fee 238,419 239,611 251,004 4.75 251,000 0.00 17000 7330 P.I.L.T. 94,775 107,428 108,663 1.15 108,663 0.00 17000 7331 Reclass PILT to Transfer-Out (94,775) (107,428) (108,663) 1.15 (108,663) 0.00 17000 7808 Bad Debt Expense 1,395 2,000 2,000 0.00 2,000 0.00 17000 7810 Miscellaneous Expense 10,532 2,500 2,500 0.00 2,500 0.00 17000 7900 Depreciation Expense 0 196,340 192,000 (2.21) 187,000 (2.60) 17000 8012 Debt Service Interest Expense (99,262) 27,286 25,689 (5.85) 23,694 (7.77) 17000 8103 Capital Equipment 0 0 0 0.00 0 0.00 17000 8104 Motor Pool Rent 4,125 4,500 0 (100.00) 0 0.00 17000 8300 Debt Service Principal 127,334 127,774 132,966 4.06 133,150 0.14 Total Expenditures/Expenses $ 974,099 $ 1,509,064 $ 1,607,094 $ 121.6% 1,561,110 $ (42.70) l9" Run:10/09/2015 at 1:19 PM Expenditure Detail by Department Water Enterprise Fund Water-General For 9/30/2015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Total Expenditures Personnel Costs: 17000 6000 Salaries 137,160 177,899 195,643 9.97 200,323 2.39 17000 6001 Overtime 3,232 4,125 3,934 (4.63) 4,029 2.41 17000 6002 Standby Time 9,806 11,079 11,336 2.32 11,608 2.40 17000 6100 Medicare 2,025 2,569 3,194 24.33 3,271 2.41 17000 6102 Workers'Compensation 7,593 8,944 9,000 0.63 7,625 (15.28) 17000 6200 Leave Time 20,877 14,691 24,082 63.92 24,702 2.57 17000 6201 Retirement Benefits 30,679 7,746 12,075 55.89 12,365 2.40 17000 6202 Health Insurance 61,620 68,782 83,095 20.81 83,095 0.00 17000 6203 In Lieu of FICA 84 494 494 (0.01) 494 0.00 Total Personnel Costs: $ 273,076 $ 296,329 $ 342,853 $ 173.23 $ 347,512 $ (0.70) Non-Personnel Costs: 17000 7001 Communications 9,294 10,500 12,000 14.29 12,000 0.00 17000 7002 Postage and Freight 4,825 6,250 6,000 (4.00) 6,000 0.00 17000 7003 Bank and Credit Card Fees 5,548 4,500 6,000 33.33 6,000 0.00 17000 7004 Insurance 8,315 8,400 9,000 7.14 9,000 0.00 17000 7006 Legal 929 5,500 6,000 9.09 6,000 0.00 17000 7009 Contracted Services 662 100,000 100,000 0.00 50,000 (50.00) 17000 7011 Testing 8,934 9,750 9,000 (7.69) 9,500 5.56 17000 7015 Utilities 165,656 212,500 225,000 5.88 230,000 2.22 17000 7211 Gas&Lube 9,574 9,750 10,000 2.56 10,000 0.00 17000 7213 Safety Equipment 1,175 2,000 2,500 25.00 2,500 0.00 17000 7215 Operating Supplies 22,687 39,000 42,000 7.69 44,000 4.76 17000 7216 Maintenance&Repair 20,227 30,000 25,000 (16.67) 25,000 0.00 17000 7217 Small Tools&Equipment 5,258 7,250 6,000 (17.24) 6,000 0.00 17000 7300 Advertising 0 2,000 1,500 (25.00) 1,500 0.00 17000 7301 Subscriptions&Dues 2,010 1,300 1,500 15.39 1,500 0.00 17000 7302 Travel&Subsistence 4,211 5,000 5,000 0.00 5,000 0.00 17000 7303 Education&Training 2,411 6,000 5,000 (16.67) 5,000 0.00 17000 7304 Equipment Rent 5,625 9,500 10,000 5.26 10,000 0.00 17000 7307 GF Administrative Fee 238,419 239,611 251,004 4.75 251,000 0.00 17000 7330 P.I.L.T. 94,775 107,428 108,663 1.15 108,663 0.00 17000 7331 Reclass PILT to Transfer-Out (94,775) (107,428) (108,663) 1.15 (108,663) 0.00 17000 7808 Bad Debt Expense 1,395 2,000 2,000 0.00 2,000 0.00 17000 7810 Miscellaneous Expense 10,532 2,000 2,000 0.00 2,000 0.00 17000 7900 Depreciation Expense 0 189,382 185,000 (2.31) 180,000 (2.70) 17000 8103 Capital Equipment 0 0 0 0.00 0 0.00 17000 8104 Motor Pool Rent 4,125 4,500 0 (100.00) 0 0.00 Total Non-Personnel Costs: $ 531,812 $ 906,693 $ 921,504 $ (56.90) $ 874,000 $ (40.16) Total Expenditures $ 804,888 $ 1,203,022 $ 1,264,357 $ 116.33 $ 1,221,512 $ (40.86) 1k Run:10/09/2015 at 1:19 PM Expenditure Detail by Department Water Enterprise Fund Water-SMIC For 913012015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Total Expenditures Personnel Costs: 17000 6000 Salaries 16,274 39,723 32,456 (18.29) 33,233 2.39 17000 6001 Overtime 506 480 778 62.08 796 2.31 17000 6100 Medicare 246 593 542 (8.61) 555 2.40 17000 6102 Workers'Compensation 1,055 2,392 2,420 1.17 1,625 (32.85) 17000 6201 Retirement Benefits 1,258 1,481 1,129 (23.77) 1,156 2.39 17000 6202 Health Insurance 6,387 7,930 11,001 38.73 11,001 0.00 Total Personnel Costs: $ 25,726 $ 52,599 $ 48,326 $ 51.31 $ 48,366 $ (23.36) Non-Personnel Costs: 17000 7002 Postage and Freight 0 500 500 (0.01) 500 0.00 17000 7004 Insurance 816 0 1,000 0.00 1,000 0.00 17000 7009 Contracted Services 2,438 4,000 35,000 775.01 30,000 (14.29) 170007011 Testing 920 1,700 2,000 17.64 2,000 0.00 17000 7015 Utilities 26,693 30,000 32,000 6.67 34,000 6.25 17000 7211 Gas&Lube 277 650 500 (23.08) 500 0.00 17000 7213 Safety Equipment 501 750 500 (33.33) 500 0.00 17000 7215 Operating Supplies 1,032 4,000 4,000 0.00 4,500 12.50 17000 7216 Maintenance&Repair 115 3,000 3,500 16.67 3,500 0.00 17000 7217 Small Tools&Equipment 0 700 700 0.01 700 0.00 17000 7301 Subscriptions&Dues 141 0 250 0.00 250 0.00 17000 7302 Travel&Subsistence 36 600 600 0.00 600 0.00 17000 7303 Education&Training 0 600 600 0.00 600 0.00 17000 7810 Miscellaneous Expense 0 500 500 (0.01) 500 0.00 17000 7900 Depreciation Expense 0 6,958 7,000 0.60 7,000 0.00 17000 8103 Capital Equipment 0 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 32,969 $ 53,958 $ 88,650 $ 760.17 $ 86,150 $ 4.46 Total Expenditures $ 58,695 $ 106,557 $ 136,976 $ 811.48 $ 134,516 $ (18.90) 19 Run:10/09/2015 at 1:19 PM Expenditure Detail by Department Water Enterprise Fund Water Debt Service For 913012015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Total Expenditures Personnel Costs: 17000 6201 Retirement Benefits 82,442 44,425 47,106 6.03 48,238 2.40 Total Personnel Costs: $ 82,442 $ 44,425 $ 47,106 $ 6.03 $ 48,238 $ 2.40 Non-Personnel Costs: 17000 8012 Debt Service Interest Expense (99,262) 27,286 25,689 (5.85) 23,694 (7.77) 17000 8300 Debt Service Principal 127,334 127,774 132,966 4.06 133,150 0.14 Total Non-Personnel Costs: $ 28,072 $ 155,060 $ 158,655 $ (1.79) $ 156,844 $ (7.63) Total Expenditures $ 110,514 $ 199,485 $ 205,761 $ 4.24 $ 205,082 $ (5.23) 7 T CITY OF SEWARD •S WATER ENTERPRISE FUND 2016 and 2017 Debt Service Schedule Balance 2016 Budget Balance Description Interest Rate @ 1/01/16 Principal Interest Retirement Total @ 12/31/16 Term Third Avenue Water Line DEC Loan 1.50% 1,712,561 132,966 25,689 158,655 1,579,595 2007-2027 PERS Past Service Cost 47,106 47,106 Totals: $1,712,561 $132,966 $25,689 $47,106 $205,761 $1,579,595 Balance 2017 Budget Balance Description Interest Rate @ 1/01/17 Principal Interest Retirement Total @ 12/31/17 Term Third Avenue Water Line DEC Loan 1.50% 1,579,595 133,150 23,694 156,844 1,446,445 2007-2027 PERS Past Service Cost 48,238 48,238 Totals: $1,579,595 $133,150 $23,694 $48,238 $205,082 $1,446,445 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2016 and 2017 2016 2017 Tra nsfers- Tra nsfers- Transfers- Transfers- In Out In Out General Fund: Federal and state lobbying $5,973 $5,973 Payments-in-Lieu-of-Tax 103,977 108,663 $0 $109,950 $0 $114,636 WASTEWATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 20I6 and 20I7 20I4 20I5 20I6 20I7 Actual* Budget Budget Budget Operating revenues: Residential 568,985 560,820 6I5,300 620,000 Small General Service ^ I65,574 I7I,I9I I92,000 200,000 Large General Service - C.*-4.\ t S vA AV\S ��J k)(-)11-4 244,239 257,112 276,000 289,000 SMIC Sales 34,370 33,746 37,000 38,400 Miscellaneous 3,722 I,000 2,500 2,500 Total operating revenues: $I,0I6,890 $I,023,869 $I,I22,800 $I,I49,900 Operating expenses before depreciation: Salaries&Benefits 364,932 292,938 406,320 405,080 Purchased services 309,408 336,400 409,450 404,450 Supplies&Maintenance 57,507 60,I00 70,900 70,900 General&Administrative I64,020 I58,378 I69,444 I86,536 Total Operating Expenses: $895,867 $847,8I6 $I,056,II4 $I,066,966 Operating income before depreciation I2I,023 I76,053 66,686 82,934 Depreciation 222,789 209,86I 205,925 205,925 Operating Income(Loss) ($I0I,766) ($33,808) ($I39,239) ($I22,99I) Non-operating revenues(expenses) Interest income 4,888 2,700 3,500 3,500 Interest expense -II -30,070 -20,829 -I6,985 Other non-operating revenue 62,773 59,2I6 0 0 Total non-operating revenues(expenses) $67,650 $3I,846 ($I7,329) ($I3,485) Income(loss)before operating transfers ($34,II6) ($I,962) ($I56,568) ($I36,476) Capital contributions and special item 0 0 0 0 Net transfers In(Out) 4I2,676 (92,I43) (83,797) (85,965) Change in net position $378,560 ($94,I05) ($240,365) ($222,44I) Beginning net position $5,373,I6I $5,75I,72I $5,657,6I6 $5,4I7,25I Ending net position $5,75I,72I * $5,657,6I6 $5,4I7,25I $5,I94,8I0 ° Ties to annual Comprehensive Annual Financial Report 7 �i CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 20I6 and 20I7 20I5 20I6 20I7 Budget Budget Budget Beginning cash balance at I/I/I5:* $I23,640 Cash is provided by(used for): Change in net position (94,I05) (240,365) (222,44I) Add expense items not affecting cash Depreciation 209,86I 205,925 205,925 Net cash provided by(used for)operations $II5,756 -$34,440 -$I6,5I6 Other uses of cash Debt principal payments (6I,022) (5I,689) (a) (52,475) Capital outlay (4,500) 0 (c) 0 Net increase(decrease)in cash $50,234 ($86,I29) ($68,99I) Estimated ending cash balance $173,874 $87,745 $I8,754 (*) Ties to CAFR and indudes only Wastewater Enterprise Fund;excludes related capital projects. See below. (a)Sewer Lagoon new loans(20I6)-$5I,689 (b)Sewer Lagoon new loans(20I6)-$52,475 (c)No Motor Pool contributions,equipment purchases or MRRF Contributions in 20I6 or 20I7. (d)No Motor Pool contributions,equipment purchases or MRRF Contributions in 20I6 or 20I7. Note Cash Balance in Wastewater MRRF Fund at I/I/I5 is$I69,982 2I{ • City of Seward is 10/09/2015 at 11:12 AM Wastewater Enterprise Fund Page: 4 Revenue Detail by Line Item For 12/31/2014 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Revenues Residential 536,399 560,820 615,300 9.71 620,000 0.76 SG Service 153,961 171,191 192,000 12.16 200,000 4.17 LG Service 235,097 257,112 276,000 7.35 289,000 4.71 SMIC Sales 32,273 33,746 37,000 9.64 38,400 3.78 Work Order Revenue 0 0 0 0.00 0 0.00 Sewer-Inspection 200 500 0 (100.00) 0 0.00 Water/Seward Misc.Service 2,661 500 2,500 400.00 2,500 0.00 EF Investment Interest 4,454 1,200 2,000 66.67 2,000 0.00 EF Penalties and Interest 2,027 1,500 1,500 0.00 1,500 0.00 Unrealized gain on FV of Investments (4,002) 0 0 0.00 0 0.00 PERS On-behalf paid by SOA 21,717 59,216 0 (100.00) 0 0.00 Amort.of CIA-General 188,994 164,613 264,000 60.38 264,000 0.00 Total Revenues $ 1,173,781 $ 1,250,398 $ 1,390,300 $ 365.91 $ 1,417,400 $ 13.42 Z6 City of Seward • un:10/09/2015 at 3:09 PM 18000-Wastewater Enterprise Fund Page: 1 Expense Summary by Line Item For 9/30/2015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Expenditures/Expenses 18000 6000 Salaries 154,223 159,678 228,099 42.85 228,099 0.00 18000 6001 Overtime 7,866 3,170 4,712 48.64 4,818 2.25 18000 6002 Standby Time 6,513 6,491 11,336 74.64 6,000 (47.07) 18000 6100 Medicare 2,220 2,236 3,736 67.08 3,755 0.51 18000 6102 Workers'Compensation 7,881 9,657 14,381 48.92 14,431 0.35 18000 6200 Leave Time 18,677 14,894 24,082 61.69 24,082 0.00 18000 6201 Retirement Benefits 101,862 39,603 25,384 (35.90) 25,839 1.79 18000 6202 Health Insurance 65,606 56,715 94,096 65.91 97,556 3.68 18000 6203 In Lieu of FICA 84 494 494 (0.01) 500 1.21 18000 7001 Communications 6,446 8,700 8,500 (2.30) 8,500 0.00 18000 7002 Postage and Freight 5,794 4,000 5,250 31.25 5,250 0.00 18000 7003 Bank and Credit Card Fees 7,130 5,700 5,700 0.00 5,700 0.00 18000 7004 Insurance 6,140 6,500 7,500 15.38 7,500 0.00 18000 7006 Legal 929 5,000 15,000 200.00 15,000 0.00 18000 7009 Contracted Services 78,981 87,000 115,000 32.18 115,000 0.00 18000 7011 Testing 24,028 20,200 25,500 26.24 25,500 0.00 18000 7015 Utilities 176,936 197,000 223,000 13.20 218,000 (2.24) 18000 7016 Heating Fuel 3,024 1,800 3,500 94.44 3,500 0.00 18000 7017 Rents&Leases 0 500 500 (0.01) 500 0.00 18000 7211 Gas&Lube 11,345 8,800 10,900 23.86 10,900 0.00 18000 7213 Safety Equipment 1,424 300 1,500 400.00 1,500 0.00 18000 7215 Operating Supplies 21,121 14,500 19,500 34.48 19,500 0.00 18000 7216 Maintenance&Repair 5,257 33,500 34,500 2.98 34,500 0.00 18000 7217 Small Tools&Equipment 18,361 3,000 4,500 50.00 4,500 0.00 18000 7300 Advertising 193 500 500 (0.01) 500 0.00 18000 7301 Subscriptions&Dues 196 1,700 2,750 61.76 2,750 0.00 18000 7302 Travel&Subsistence 4,117 4,000 4,500 12.50 18,000 300.00 18000 7303 Education&Training 214 2,000 3,000 50.00 3,000 0.00 18000 7304 Equipment Rent 5,625 1,100 6,000 445.43 6,000 0.00 18000 7306 In-Kind Expenses 0 0 0 0.00 0 0.00 18000 7307 GF Administrative Fee 145,600 146,328 149,694 2.30 153,286 2.40 18000 7330 P.I.L.T. 81,351 86,170 89,824 4.24 91,992 2.41 18000 7331 Reclass PILT to Transfer-Out (81,351) (86,170) (89,824) 4.24 (91,992) 2.41 18000 7808 Bad Debt Expense 3,918 1,750 2,000 14.29 2,000 0.00 18000 7810 Miscellaneous Expense 32 1,000 1,000 0.00 1,000 0.00 18000 7900 Depreciation Expense 0 209,861 205,925 (1.88) 205,925 0.00 18000 8012 Debt Service Interest Expense 11 30,070 20,829 (30.73) 16,985 (18.46) 18000 8103 Capital Equipment 0 0 0 0.00 0 0.00 18000 8104 Motor Pool Rent 4,125 4,500 0 (100.00) 0 0.00 18000 8300 Debt Service Principal 0 91,351 128,529 40.70 129,315 0.61 Total Expenditures/Expenses $ 895,879 $ 1,183,598 $ 1,411,397 $,798.36$ 1,419,191 $ 249.85 249 Run:10/09/2015 at 3:09 PM Expenditure Detail by Department Wastewater Enterprise Fund Wastewater-General For 913012015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Total Expenditures Personnel Costs: 18000 6000 Salaries 135,670 130,390 194,093 48.86 194,093 0.00 18000 6001 Overtime 7,191 2,628 4,118 56.70 4,118 0.00 18000 6002 Standby Time 6,513 6,491 11,336 74.64 6,000 (47.07) 18000 6100 Medicare 1,941 1,790 3,165 76.81 3,165 0.00 18000 6102 Workers'Compensation 6,687 7,568 12,281 62.27 12,281 0.00 18000 6200 Leave Time 18,677 14,894 24,082 61.69 24,082 0.00 18000 6201 Retirement Benefits 26,278 5,568 11,968 114.94 11,968 0.00 18000 6202 Health Insurance 58,480 49,019 82,585 68.48 85,585 3.63 18000 6203 In Lieu of FICA 84 494 494 (0.01) 500 1.21 Total Personnel Costs: $ 261,521 $ 218,842 $ 344,122 $ 564.38 $ 341,792 $ (42.23) Non-Personnel Costs: 18000 7001 Communications 6,446 7,500 7,500 0.00 7,500 0.00 18000 7002 Postage and Freight 5,327 2,500 4,250 70.00 4,250 0.00 18000 7003 Bank and Credit Card Fees 7,130 5,700 5,700 0.00 5,700 0.00 18000 7004 Insurance 5,321 6,500 6,500 0.00 6,500 0.00 18000 7006 Legal 929 5,000 15,000 200.00 15,000 0.00 18000 7009 Contracted Services 57,459 62,000 65,000 4.84 65,000 0.00 18000 7011 Testing 17,043 12,000 16,000 33.33 16,000 0.00 18000 7015 Utilities 130,491 158,000 175,000 10.76 175,000 0.00 18000 7016 Heating Fuel 0 0 2,000 0.00 2,000 0.00 18000 7017 Rents&Leases 0 500 500 (0.01) 500 0.00 18000 7211 Gas&Lube 11,077 8,000 10,000 25.00 10,000 0.00 18000 7213 Safety Equipment 1,424 300 1,000 233.33 1,000 0.00 18000 7215 Operating Supplies 17,536 8,000 10,000 25.00 10,000 0.00 18000 7216 Maintenance&Repair 4,338 21,000 25,000 19.05 25,000 0.00 18000 7217 Small Tools&Equipment 18,237 500 3,000 499.95 3,000 0.00 18000 7300 Advertising 193 500 500 (0.01) 500 0.00 18000 7301 Subscriptions&Dues 196 1,700 2,000 17.64 2,000 0.00 18000 7302 Travel&Subsistence 3,052 2,500 3,000 20.00 3,000 0.00 18000 7303 Education&Training 214 1,500 2,000 33.33 2,000 0.00 18000 7304 Equipment Rent 5,625 0 5,000 0.00 5,000 0.00 18000 7306 In-Kind Expenses 0 0 0 0.00 0 0.00 18000 7307 GF Administrative Fee 145,600 146,328 149,694 2.30 153,286 2.40 18000 7330 P.I.L.T. 81,351 86,170 89,824 4.24 91,992 2.41 180007331 Reclass PILT to Transfer-Out (81,351) (86,170) (89,824) 4.24 (91,992) 2.41 18000 7808 Bad Debt Expense 3,918 1,750 2,000 14.29 2,000 0.00 18000 7810 Miscellaneous Expense 32 1,000 1,000 0.00 1,000 0.00 18000 7900 Depreciation Expense 0 208,936 205,000 (1.88) 205,000 0.00 18000 8103 Capital Equipment 0 0 0 0.00 0 0.00 18000 8104 Motor Pool Rent 4,125 4,500 0 (100.00) 0 0.00 Total Non-Personnel Costs: $ 445,713 $ 666,214 $ 716,644 $,115.40 $ 720,236 $ 7.22 Total Expenditures $ 707,234 $ 885,056 $ 1,060,766 1,679.78 $ 1,062,028 $ (35.01) Z - Run:10/09/2015 at 3:09 PM Expenditure Detail by Department Wastewater Enterprise Fund Wastewater-SMIC For 9/30/2015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Total Expenditures Personnel Costs: 18000 6000 Salaries 18,554 29,288 34,006 16.11 34,006 0.00 18000 6001 Overtime 675 542 594 9.59 700 17.85 18000 6100 Medicare 279 446 571 28.02 590 3.33 180006102 Workers'Compensation 1,194 2,089 2,100 0.53 2,150 2.38 18000 6201 Retirement Benefits 1,518 1,251 1,236 (1.20) 1,400 13.27 18000 6202 Health Insurance 7,126 7,696 11,511 49.56 11,971 4.00 Total Personnel Costs: $ 29,346 $ 41,312 $ 50,018 $ 102.61 $ 50,817 $ 40.83 Non-Personnel Costs: 18000 7001 Communications 0 1,200 1,000 (16.67) 1,000 0.00 18000 7002 Postage and Freight 467 1,500 1,000 (33.33) 1,000 0.00 18000 7004 Insurance 819 0 1,000 0.00 1,000 0.00 18000 7009 Contracted Services 21,522 25,000 50,000 100.00 50,000 0.00 18000 7011 Testing 6,985 8,200 9,500 15.85 9,500 0.00 18000 7015 Utilities 46,445 39,000 48,000 23.08 43,000 (10.42) 18000 7016 Heating Fuel 3,024 1,800 1,500 (16.67) 1,500 0.00 18000 7211 Gas&Lube 267 800 900 12.49 900 0.00 18000 7213 Safety Equipment 0 0 500 0.00 500 0.00 18000 7215 Operating Supplies 3,585 6,500 9,500 46.15 9,500 0.00 18000 7216 Maintenance&Repair 919 12,500 9,500 (24.00) 9,500 0.00 18000 7217 Small Tools&Equipment 124 2,500 1,500 (40.00) 1,500 0.00 18000 7301 Subscriptions&Dues 0 0 750 0.00 750 0.00 18000 7302 Travel&Subsistence 1,065 1,500 1,500 0.00 15,000 900.00 18000 7303 Education&Training 0 500 1,000 99.98 1,000 0.00 18000 7304 Equipment Rent 0 1,100 1,000 (9.09) 1,000 0.00 18000 7900 Depreciation Expense 0 925 925 0.00 925 0.00 18000 8103 Capital Equipment 0 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 85,222 $ 103,025 $ 139,075 $ 157.79 $ 147,575 $ 889.58 Total Expenditures $ 114,568 $ 144,337 $ 189,093 $ 260.40 $ 198,392 $ 930.41 2� Run:10/09/2015 at 3:09 PM Expenditure Detail by Department Wastewater Enterprise Fund Wastewater Debt Service For 913012015 2016 2017 2014 2015 Budget 2015-16 Budget 2016-17 Actual Budget Request %Chg Request %Chg Total Expenditures Personnel Costs: 18000 6201 Retirement Benefits 74,066 32,784 12,180 (62.85) 12,471 2.39 Total Personnel Costs: $ 74,066 $ 32,784 $ 12,180 $ (62.85) $ 12,471 $ 2.39 Non-Personnel Costs: 18000 8012 Debt Service Interest Expense 11 30,070 20,829 (30.73) 16,985 (18.46) 18000 8300 Debt Service Principal 0 91,351 128,529 40.70 129,315 0.61 Total Non-Personnel Costs: $ 11 $ 121,421 $ 149,358 $ 9.97 $ 146,300 $ (17.85) Total Expenditures $ 74,077 $ 154,205 $ 161,538 $ (52.88) $ 158,771 $ (15.46) 21 • CITY OF SEWARD o WASTEWATER ENTERPRISE FUND % 2016 and 2017 Debt Service Schedule Balance 2016 Budget Balance Description Interest Rate @ 1/01/16 Principal Interest Retirement Total @ 12/31/16 Term Lowell Point Sludge Loan est.$750K 1.50% 750,000 32,416 11,129 43,545 717,584 2016-2035 LP&SMIC Sludge Loan 1.50% 445,900 19,273 9,700 28,973 426,627 2016-2035 A 1999-44cht * 9796t% 17215,11a_ 76,040- 0 76,840 1,142,310 Undl paid off PERS Past Service Cost 12,180 12,180 Totals: $2,415,050 X87529 $20,829 $12,180 $161,538 $2,286,521 SIILSq Balance 2017 Budget Balance Description Interest Rate @ 1/01/17 Principal Interest Retirement Total @ 12/31/17 Term Lowell Point Sludge Loan est.$750K 1.50% 717,584 32,905 10,645 43,550 684,679 2016-2035 rr�� LP&SMIC Sludge Loan 1.50% 426,627 19,570 6,340 25,910 407,057 2016-2035 (k. - Luau J to GI to rtpay 1990 Lt* 676691; - 1,142,310 /b,t54u u /6,840 1,065,470' Until paid off PERS Past Service Cost 12,471 12,471 Totals: $2,286,521 $449,315 $16,985 $12,471 $158,771 $2,157,206 g2,1t1-S. * The City Council established a repayment schedule in 1999 to repay the General Fund for$1,603,350 loaned to the Wastewater Fund for Lowell Point Sewer Lagoon. & Annual payments were approved in the amount of$76,840. Payments go to the Capital Acquisition Fund to ensure they are not used to pay GF operating costs. In 2014 and 2015 loan payments were not made to provide funding for Lowell Point and SMIC Sewer Lagoons. n.0aa,4a.t-� itiAt(Att-C tP ' .1494A Atti-o-f-c &me,A_ boom . CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2016 and 2017 2014 2015 Transfers- Transfers- Transfers- Transfers- In Out In Out General Fund: Federal and state lobbying $5,973 $5,973 Payments-in-Lieu-of-Tax 89,824 91,992 RV dump station payments 12,000 12,000 L.P. Sewer Lagoon loan (a) 0 0 $0 $107,797 $0 $109,965 Net Transfers: ($107,797) ($109,965) PARKING ENTERPRISE FUND Budgeted Statement of Revenue and Expenses and Change in Net Position For 20I6 and 20I7 2014 2015 2016 2017 Actual* Budget Budget Budget Operating revenue-parking fees $293,379 $279,400 $309,350 $317,100 Operating expense: Salaries&Benefits I23,937 I38,992 143,118 I45,2I4 Purchased Services 34,800 25,450 39,550 30,250 Supplies and Maintenance 16,873 33,500 31,200 27,300 General and Administrative I9,065 19,44I 26,745 20,885 Total operating expense: $I94,675 $2I7,383 $240,613 $223,649 Operating income before depreciation 98,704 62,017 68,737 93,451 Depreciation 24,476 22,969 24,000 24,000 Operating income(ooss) $74,228 $39,048 $44,737 $69,451 Non-operating revenues(expense) Interest Income and other 7,450 3,700 3,000 3,000 Total non-operating revenue(expense) $7,450 $3,700 $3,000 $3,000 Transfers to other funds -$23,470 -$22,600 -$24,I88 -$24,808 Change in net position $58,208 $20,148 $23,549 $47,643 Beginning net position $719,269 $777,477 $797,625 $821,174 Ending net position $777,477 * $797,625 $821,174 $868,817 '" Ties to annual Comprehensive Annual Financial Report �2 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For 20I6 and 20I7 2015 2016 2017 Budget Budget Budget Beginning Cash Balance at 1/1/15 *: $690,193 Cash is provided by(used for): Change in net position $20,148 $23,549 $47,643 Add expense items not affecting cash Depreciation 22,969 24,I88 24,808 Net cash provided by operations $43,117 $47,737 $72,451 Other uses of cash Capital outlay(a) ($15,500) (a) ($15,000) (b) $0 (c) Net increase (decrease) in cash $27,617 $32,737 $72,451 Estimated ending cash balance $717,810 s $750,547 $822,998 (°) Ties to Comprehensive Annual Financial Report (a) $I3K motor pool contribution, $2,500 equipment. (b) $I5K ADA upgrades to parking booth. (c) No Motor Pool contributions. ✓3 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2016 and 2017 2016 2017 Transfers- Transfers- Transfers- Transfers- In Out In Out Federal and state lobbying 0 0 Payments-in-Lieu-of-Tax 24,188 24,808 $0 $24,188 $0 $24,808 MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Revenues, Expenses and Change in Net Position For 20I6 and 20I7 2014 2015 2016 2017 Actual * Budget Budget Budget Operating revenues - vehicle rental $582,890 $470,439 $29I,600 $I75,000 Operating expenses -depreciation and other 439,2I7 392,052 43I,000 453,800 Operating income(loss) I43,673 78,387 (I39,400) (278,800) Non-operating revenue(expense) Interest income 60,376 6,000 6,000 6,000 Interest expense (III) 0 0 0 Other non-operating 2I,006 0 0 0 Total non-operating revenue(expense) 8I,27I 6,000 6,000 6,000 Earnings before transfers 224,944 84,387 (I33,400) (272,800) Transfers(to)from other funds 0 0 0 0 Change in net position 224,944 84,387 -I33,400 -272,800 Beginning net position 4,656,7I9 4,88I,663 4,966,050 4,832,650 Ending net position $4,88I,663 * $4,966,050 $4,832,650 $4,559,850 * Ties to annual Comprehensive Annual Financial Report CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Cash Flow For 20I6 and 20I7 2015 2016 2017 Budget Budget Budget Beginning Cash Balance at 1/1/15 *: $736,050 Cash is provided by(used for): Change in net assets 84,387 -I33,400 -272,800 Add expense items not affecting cash Depreciation 392,052 43I,000 453,800 Net cash provided by operations $476,439 $297,600 $181,000 Other sources of cash Capital lease proceeds 0 0 0 Loan repayment-SMIC 330-Ton Lift I47,0I2 98,008 (c) 98,008 Loan repayment-50-Ton travelift 29,22I 2922I (a) 0 Loan repayment-SGH PERS 98,576 98,576 98,576 Other uses of cash Debt principal payments 0 0 (b) 0 Capital outlay not spent 455,000 (e) 0 0 Capital outlay (530,000) (d) 0 (f) 0 Net increase(decrease)in cash 676,248 523,405 377,584 Estimated ending cash balance $1,412,298 $1,935,703 $2,313,287 (*) Ties to CAFR. (a) Loan matures I/I/20I6. (b) No outstanding debt payment owed by Motor PooL (c) Propose to extend payment period for this loan from 6 to 9 years reducing revenue from$I47,0I2 to$98,008,to relieve impact on GF subsidizing SMIC. (d) $350K engine 3 refurb;$18K parking;$45K parks plow truck;$SOK streets;$42K tyc van;$25K wire trailer. (e) Delayed purchases: $350K engine 3 refurb;$I8K parking;$45K parks plow truck;$42K tyc van. (f)Water/Sewer plans to spend up to$I00K on two trucks utilizing Water MRRF Funds in 2016. /0/q//5- 4 WS Capital Improvement Plan General Fund-Related Capital Projects Fiscal Year 2016 and 2017 New or Project Funding Source Project Description Replace Year Cost City Portion Other Portion Source Projects Slated for Funding in 2016 and 2017: City Shop and P&R Warehouse Relocation Eng/Design R 2016 $125,000 $125,000 Capital Acquisition Fund Public Works: ADA sidewalk improvements R 2016 $75,000 $75,000 Capital Acquisition Fund City Hall: Carpet replacement R 2016 $150,000 $160,000 Capital Acquisition Fund Public Works: Federal funding for road improvements R 2016 $3,130,000 $330,000 $2,800,000 Feds/Local Campground Utility sites(add 80) N 2017 $400,000 $400,000 Capital Acquisition Fund Waterfront erosion control R 2017 $75,000 $75,000 Capital Acquisition Fund City Shop: Diesel fuel dispensing system R 2017 $75,000 $75,000 Capital Acquisition Fund Campgrounds:Small Outdoor Restroom-Williams Park N 2017 $150,000 $50,000 $100,000 Capital Acquisition Fund Public Works: ADA sidewalk improvements R 2017 $75,000 $75,000 Capital Acquisition Fund Total Projects in 2016 and 2017: $4,255,000 $1,355,000 $2,900,000 PUBLIC SAFETY: New animal shelter R $1,000,000 $200,000 $800,000 General Fund/Grant Fire Hydrant upgrades-Ph.II R $200,000 $200,000 General Fund Refurbish Fireboat dings,dents,bottom paint,repaint R $27,000 General Fund Lowell Point erosion mitigation R $200,000 $200,000 Federal/State Generator for AVTEC emergency shelter N $125,000 $125,000 General Fund Satellite Fire Station/Storage Facility(Forest Acres) N $6,000,000 $6,000,000 Grant Ladder Platform Vehicle N $950,000 $950,000 Grant Satellite Station on Nash Road N $1,407,600 $1,407,600 Grant Fire Hall electric meter base relocate,rewire,security N $65,000 $65,000 General Fund Road improvements R $2,700,000 $300,000 $2,400,000 Federal/State Replace existing fire station R $4,446,000 $4,446,000 State/General Expand SMIC building storing engine N $33,000 $33,000 General Fund Public Safety Building N $5,665,000 $5,665,000 General Fund Total Public Safety Projects: $22,818,600 $6,688,000 $16,203,600 PARKS&RECREATION: Replace Wellington Pavilion R $400,000 $400,000 General Fund Resurface Bike Path R $250,000 $250,000 General Fund Pave entrances to campgrounds R $30,000 $30,000 General Fund Playground resurfacing R $40,000 $40,000 General Fund TYC landscape,fence,play area R $25,410 $25,410 General Fund Beach Erosion Engineering Study N $150,000 $150,000 Federal/General Beach Erosion repairs at waterfront R $88,000 $88,000 Federal/General Beach Erosion control finger construction N $88,000 $88,000 Federal/General Lagoon Boardwalk rebuild R $264,000 $264,000 General Fund Restroom and Concession Stand Upgrade R $179,300 $179,300 General Fund Informational/directional maps N $23,100 $23,100 General Fund Forest Acres campground improvements R $35,000 $35,000 General Fund Jon Perry softball field fence replacement R $75,000 $75,000 General Fund Sweet Smelling Toilet at stilaert S y C"ret(i N $48,400 $48,400 General Fund Marathon Campground rehabilitation R $52,800 $52,800 General Fund Forest Acres Park playground upgrades R $38,500 $38,500 General Fund Harborside Park-Phase I/Seaview Campground R $160,160 $150,150 General Fund Harbor Park(new south harbor uplands) N $890,900 $890,900 State/General Little League Field restrooms R $187,000 $187,000 General Fund Boulder Field-turf,fence,grade,drains R $275,000 $275,000 General Fund Total Parks&Recreation Projects: $3,290,560 $3,290,560 $0 CITY HALIJLIBRARY/OTHER: City Hall electrical upgrades R $65,000 $65,000 General Fund City Hall ADA improvements N $40,000 $40,000 General Fund City Hall fire alarm system upgrade R $40,000 $40,000 General Fund Fix venitilation at City Hall R $85,000 $85,000 General Fund � Total City Hall/Library Projects: /� $230,000 $230,000 $0 it Lfvetal.�n�JP.jp,rr�, Z\44Uw1S1.C4v,t�Yi1` flit,DCO COO Total General Fund Projects: $30,594,160 $11,463,560 $19,103,600 ifor 201Sin ��' �#a.+►11�.....j!e?ete... ...... 8 ,25,444. I City of Seward Capital Improvement Plan Harbor-Related Capital Projects 2016 and 2017 Replace Project Funding Source Project Description or New? Year Cost Rating City Portion Other Portion Source 5-Ton crane N 2016 $150,000 New $150,000 City NE Fish cleaning station(a) N 2016 $579,000 New $579,000 Grant Replace trash dumpsters R $70,000 H $70,000 City Replace B,C,a portion of G,and S docks R 2016 $5,368,000 H $2,684,000 $2,684,000 City/State 50-ton boat lift wash down pad N 2017 $500,000 New $250,000 $250,000 City/Grant Replace K&L floats R $2,250,000 M $1,125,000 $1,125,000 City/State Replace S Launch Ramp R 2017 $1,000,000 M $0 $1,000,000 State Replace N launch ramp R $1,000,000 M $1,000,000 State Boardwalk S.Harbor Uplands N $200,000 New $200,000 Grant So.harbor uplands paving N $500,000 New $500,000 City* T,U,V Floats(off of Z-Float) N $4,000,000 New $2,000,000 $2,000,000 City/Grant Power to X-Float N $200,000 New $100,000 $100,000 City/Grant Fishing pier recreation area N $2,600,000 New $2,600,000 State Total Harbor Fund Projects: $18,417,000 $6,879,000 $11,538,000 Total bor end Froj�c>Es far3�l6and 2117. $"7;$�7,t/0fi:::.: $3,RSd,000 $4,��3;4ofl 11111 i1i l !�!iiiilIi.i•ii iii, l!'� fl1 ftIi (a)Project underway. Ratings: Critical Risk: Likely to fail within next 5 years;; High Risk: Likely to fail in 5-10 years Moderate Risk is continuous increasing cost to maintain and operate. *Cost split between Harbor and Parking departments 2 r City of Seward Capital Improvement Plan SMIC-Related Capital Projects 2016 and 2017 New-N Critical-Risk-C New or Project High-Risk-H Funding Source Project Description Replace Year Cost Moderate-Risk_M City Portion Other Portion Source Breakwater&Dredging N 2016 $27,000,000 N $27,000,000 State Dredging&New Docks N $72,000,000 N $72,000,000 Grant Ship Transfer System R $4,000,000 M $4,000,000 City/State/Fed North Dock Repairs R $750,000 H $750,000 City Improve Drainage and Fence Storage Area N $1,500,000 N $1,500,000 Federal Another Restroom Facility N $75,000 N $75,000 Grant/City Electric Infrastructure R $100,000 H $100,000 City/State/Fed Widen Travelift and pit R $300,000 M $300,000 Grant Total SMIC Fund Projects: $105,725,000 $750,000 $104,975,000 *Critical Risk Likely to fail within next 5 years;High Risk Likely to fail in 5-10 years;Moderate Risk is continuous increasing cost to maintain and operate. 6 �'�0 �A,/ e: S t City of Seward Capital Improvement Plan Electric-Related Capital Projects 2016 and 2017 * Critical-Risk-C New or Project High-Risk-H Funding Source Project Description Replace Year Cost Moderate-Risk_M City Portion Other Portion Source Critical Capital Needs: Lake Drive(Stoney Creek) R 2016 $150,000 C $150,000 Electric Camelot Underground,phase II R 2016 $100,000 C $100,000 Electric Lagoon-Underground R 2017 $450,000 C $450,000 Electric Jesse Lee Underground R 2017 $30,000 C $30,000 Electric SMIC Underground R 2017 $105,000 C $105,000 Electric Sectionalized Pole Replacement-$17K/pole generally R $1,700,000 C $1,700,000 Electric High-Risk Capital Needs: Old Mill#3 R $120,000 H $120,000 Electric Gateway(Upper) R $90,000 H $90,000 Electric Gateway(Lower) R $80,000 H $80.000 Electric Woodland Hills R $120,000 H $120,000 Electric Downtown Alley(2nd and 3rd)underground R $1,000,000 H $1,000,000 Electric Downtown Alley(3rd and 4th)underground R $2,000,000 H $2,000,000 Electric Downtown Alley(4th and 5th)underground R $2,000,000 H $2,000,000 Electric Moderate-Risk Capital Needs: Update Fort Raymond Controls N $450,000 M $450,000 Electric Security Upgrades to substations N $130,000 M $130,000 Electric Questa Woods R $80,000 M $80,000 Electric AVTEC Underground R $15,000 M $15,000 Electric Southwest boat ramp R $33,000 M $33,000 Electric Lawing to Victor Creek Overhead R $75,000 M $75,000 Electric Automatic meter reading N $950,000 M $950,000 Electric Purchase 9 mega-watts of Bradley Lake Power fin ML&P N $1,100,000 $1,100,000 State/Electric Update sectionalizing study and purchase oil circuit reclosure N $132,000 $132,000 Electric Install 25kV underground across Snow River N $450,000 $450,000 State/Electric Convert transmission line to 115 kV R $12,000,000 $12,000,000 State/Electric Extend the 12.5kV distribution line on Nash Road N $165,000 $165,000 State/Electric Total Electric Fund Projects: $20,990,000 $7,275,000 $13,715,000 ? . is f EE??::: :::::::EE? : :i ` :::i�'�� ': :( ijEi i E E isi E E. .`.' ::: . :: .. k 6 sae 6'yatl 8 Eort q 1 0.017 r,833s1100`.:.:•:•:•:.:.:.:.:.:.:.:.:•:•:•:•:•:.:.:•:•l635j00O.:. ..:.:.:.:.:.::::: .. *Critical Risk- Likely to fail within next 5 years;High Risk: Likely to fail in 5-10 years;Moderate Risk is continuous increasing cost to maintain and operate. Funding for City-funded projects requires appropriation. Budget includes$452K in 2014 and$87K in 2015 to MRRF for major repairs/replacement. 4 IIP '� City of Seward Capital Improvement Plan Water-Related Capital Projects 2016 and 2017 Critical-Risk-C New or Project High-Risk-H Funding Source Project Description Replace Year Cost Moderate-Risk_M City Portion Other Portion Source Maple Street Water Line Extension N 2016 $400,000 New $400,000 City Critical Capital Needs: Refurbish Lowell Canyon 400K gallon Tank and R 2016 $575,000 C $575,000 State Remove 200K gallon Lowell Canyon tank fin service(b) High Risk Capital Needs: Gateway Tank Roof R 2016 $300,000 H $300,000 State Abandon wells at Fort Raymond(b) R 2017 $250,000 H $250,000 City Moderate Risk Capital Needs: Refurbish#4 production well R $85,000 C $85,000 City Distribution Piping upgrades(ductile iron pipe) R Annual $500,000 H $500,000 City Facility Control upgrades R $80,000 M $80,000 City GIS system N $60,000 M $60,000 City Formal rate study of Water utility(a) N $30,000 $30,000 City Replace 10"and 14"AC water line btwn Phoenix and Sea Lion R $1,860,000 M City Replace 5%of water lines annually($1 million/yr.) R Annual $1,000,000 M $1,000,000 City Total Water Fund Projects: $5,140,000 $2,005,000 $875,000 ator : �'>�.........:0..yiOis:.....:*4 .?k43iic��`o tr 2ox*.iid X41:7.-.:.:.............................5I>626,D4!¢::::::.:.:..:.:.:.:..:.:.:.:.:.:..: 4440U.....:g836 b00: ::: :::::::::::::: .::.: *Critical Risk: Likely to fail within next 5 years;High Risk: Likely to fail in 5-10 years;Moderate Risk is continuous increasing cost to maintain and operate. Funding for capital projects requires appropriation. 2014 Budget includes$900K reimburse from SMH Fund to MRRF and$400K for Maple Street Water Line;2015 includes$0 to MRRF for critical and high-risk capital needs. i City of Seward Capital Improvement Plan Wastewater-Related Capital Projects 2016 and 2017 Critical-Risk-C New or Project High-Risk-H Funding Source Project Description Replace Year Cost Moderate-Risk-M City Portion Other Portion Source Critical Capital Needs: Maple Street Wastewater N 2016 $400,000 $400,000 State Grant SMIC bypass valving R 2016 $72,000 C $72,000 Wastewater Fund Lowell Point sludge pile disposal R 2016 $490,000 C $490,000 Wastewater Fund #1 standby generator R 2016 $150,000 C $150,000 Wastewater Fund Forest Acres lift station(engineering) N 2017 $92,000 C $92,000 Wastewater Fund High-Risk Capital Needs: SMIC piping for bypass(engineering/design) R 2017 $50,000 H $50,000 Wastewater Fund Double wall fuel tanks R 2017 $150,000 H $150,000 Wastewater Fund Manhole refurbishment R $120,000 H $120,000 Wastewater Fund Moderate-Risk Capital Needs: SMIC lower lift station(engineering only) R $250,000 M $250,000 Wastewater Fund GIS system N $30,000 M $30,000 Wastewater Fund Wastewater utility rate study N $30,000 M $30,000 Wastewater Fund SMIC Sludge pile disposal R $25,000 M $25,000 Wastewater Fund Replace existing distribution system($800K/yr.) R Annual $800,000 M $75,000 Wastewater Fund Replace infrastructure past useful life($75K/yr.) R Annual $75,000 M $75,000 Wastewater Fund Total Wastewater Fund Projects: $2,739,000 $1,609,000 $400,000 :::::: : ..0:.,pS07loeei*k-i?TRiik:tor:" �**d1#'{<: ': :$i f0000 ::' :i: :::'$1;1 4'000];];];].;:;]::$400;00.0 *Critical Risk Likely to fail within next 5 years;High Risk Likely to fail in 5-10 years;Moderate Risk is continuous increasing cost to maintain and operate.