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Home My WebLink About10152019 City Council Work Session Laydown - Preliminary Enterprise Fund Budget BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2020 and 202I 20I8 20I9 2020 202I Actual Budget Budget Budget Operating revenue: Moorage 1,765,856 I,730,000 1,750,000 1,746,000 Wharfage 77,252 48,000 48,000 48,500 Boat Lift Fees I00,I58 117,000 117,000 117,000 Power Sales 380,504 373,000 377,000 377,000 Passenger Transit Fee S64,I07 625,000 570,000 570,000 Launch Fees 40,963 54,250 S4,250 50,500 Rents and Leases 395,097 364,715 335,744 335,743 Miscellaneous 71,259 48,200 SS,700 48,S00 Total operating revenue $3,395,196 $3,360,165 $3,307,694 $3,293,243 Operating expense before depreciation. Salaries&Benefits 1,070,689 I,I7I,064 1,334,998 I,347,922 Purchased Services 354,583 406,680 434,082 420,374 Power for Resale 262,389 307,000 310,000 307,000 Supplies and Maintenance 90,0I2 I4S,500 I46,500 152,350 General and Administrative 250,I I S 276,076 261,064 282,232 Total operating expense. $2,027,788 $2,306,320 $2,486,644 $2,509,878 Operating income before depreciation I,367,408 I,053,845 82I,050 783,365 Depreciation I,790,078 I,4I8,309 2,376,678 2,368,893 Operating loss -$422,670 - 364,464 - I,555,62 -$I,585,528 Non-operating revenue(expense) Interest,grants&other income 56,349 3I,200 3I,000 37,200 Interest&other expense -I98,2I4 -208,093 -I58,468 -I34,I I6 Total non-operating revenue(expense) -I4I,865 -176,893 -I27,468 -96,9I6 Income(loss)before transfers -$564,535 -$54I,357 -$I,683,096 -$1,682,444 Transfers in 0 0 0 0 Capital contributions and special items 32,I6I 0 0 0 Transfers out -676,302 -389,370 -378,028 -376,792 Change in net position -$I,208,676 -$930,727 -$2,06I,I24 -$2,059,236 Beginning net position 37,527,27I 36,3I8,595 35,387,868 33,326,744 Ending net position $36.3I8,595 # $35,387.868 $33126,744 $3I,267,508 Ties to annual Comprehensive Annual Financial Report Of total depreciation expense,the following amounts were attributable to capital assets funded with capital contributions: (a)$I.I Million or 64%;(b)$974,557 or 69%;(c)$967,554 or 41%;(d)$974,557 or 42% CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning Cash Balance at I/1/19*: $3,159,290 Cash is provided by(used for): Change in net position -930,727 -2,061,124 -2,059,236 Add expense items not affecting cash Depreciation 1,418,309 2,376,678 2,368,893 Net cash provided by operations $487,582 $315,554 $309,657 Other sources(uses)of cash Debt principal payments -510,000 -530,000 (a) -560,000 (b) Capital outlay -64,000 -64,000 (c) -64,000 (d) Net increase(decrease)in cash -$86,418 -$278,446 -$314,343 Estimated ending cash balance: II072.872 2I94,426 $2A80,083 Ties to CAFR and includes only Harbor Enterprise Fund,excludes related capital projects Of this amount,$690,198 reflects cash restricted for bond reserves. (a)$530K=2016/2007 Bond-$21SK;2014/2005 Float Extension-$80K;2014/2006 South Harbor Bond-$235K. (b)$560K=2016/2007 Bond-$230K,2014/200S Float Extension-$85K,2014/2006 South Harbor Bond-$245K. (c) Motor Pool contributions. $0 to MRRF.No equipment.. City of Seward Harbor Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Actual YTD Budget Budget %Chg Budget tevenues 1000 5000 Land Rents&Leases 388,020 397,253 395,097 298,434 394,715 398,990 1.08 398,990 1000 5001 Land Lease Credits (62,000) (28,816) 0 0 (30,000) (63,246) 110.82 (63,247) 1000 5100 Transient Moorage 566,895 596,005 624,516 346,935 580,000 587,000 1.21 586,000 1000 5101 Moorage 1,061,157 1,106,922 1,141,340 606,041 1,150,000 1,163,000 1.13 1,160,000 1000 5102 Wharfage 28,216 34,176 77,252 1,087 48,000 48,000 0.00 48,500 1000 5103 Boat Lift Fees 92,660 93,983 100,158 60,292 117,000 117,000 0.00 117,000 1000 5105 Harbor Power Sales 361,865 432,786 380,504 226,828 373,000 377,000 1.07 377,000 1000 5150 Shower Fees 15,833 17,318 14,909 10,471 12,000 12,000 0.00 12,000 1000 5153 Fuel Pumping Fee 23,115 39,826 37,714 13,721 21,000 28,000 33.33 21,000 1000 5154 Waiting List Fees 9,009 7,685 8,285 2,804 7,500 7,500 0.00 7,500 1000 5155 Towing Fees 893 1,654 1,365 578 900 900 0.00 900 1000 5156 Pumping Boats 126 315 189 126 300 300 0.00 300 1000 5157 North Harbor Launch Fee 28,130 32,521 30,893 4,608 33,750 33,750 0.00 30,000 1000 5158 South Harbor Launch Fee 18,428 19,182 10,070 1,589 20,500 20,500 0.00 20,500 1000 5800 Labor&Services 3,831 4,911 8,258 3,182 5,500 5,500 0.00 5,300 1000 5890 Collection of Doubtful Accounts 5,597 419 400 910 1,200 1,000 (16.67) 1,200 1000 5899 Miscellaneous Revenue 25,177 868 539 1,303 1,000 1,500 50.00 1,500 1000 5900 EF Interest Revenue 0 0 0 0 0 0 0.00 0 1000 5901 EF Investment Interest 3,634 25,895 51,697 55,536 20,000 20,000 0.00 20,000 1000 5905 EF Penalties and Interest 11,713 15,865 16,448 9,051 10,000 10,000 0.00 16,000 1000 5910 Gain on Sale of Fixed Assets 0 11,642 0 0 0 0 0.00 0 1000 5919 Contra PERS On-behalf paid by SOA (1,605) 3,335 0 0 0 0 0.00 0 1000 5920 PERS On-behalf paid by SOA 25,884 19,488 (12,196) 0 0 0 0.00 0 1000 5940 Amortization of Contributions-in-Aid 1,064,165 1,148,929 1,136,677 730,919 974,557 967,554 (0.72) 974,557 1000 5941 Amortization of Bond Premiums 43,172 58,257 58,257 0 43,172 58,257 34.94 58,257 'otal Revenues $3,713,915 $4,040,419 $4,082,372 $2,374,415 $3,784,094 $3,794,505 $ 0.28 $3,793,257 City of Seward Harbor Enterprise Fund 2020/2021 Biennial Operating Budget Expenditure Line Rem by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Thru 9/30 Budget Budget %Chg Budget Personnel Costs: 6000 Salaries 486,212 501,845 498,091 360,304 541,318 609,527 12.60 542,686 6001Overtime 21,628 33,027 28,176 16,446 40,893 50,116 22.55 40,103 6002 Standby Time 13,909 13,016 13,182 10,960 11,686 12,185 4.27 12,416 6100 Medicare 9,207 10,055 9,449 6,735 9,993 11,696 17.04 10,548 6101 Unemployment Insurance 16,163 33 1,532 4,126 500 5,000 900,00 4,000 6102 Workers'Compensation 45,634 47,497 36,955 25,767 37,600 35,381 (5.90) 35,327 6200 Leave Time 57,222 39,976 58,257 48,664 60,934 67,122 10.16 61,558 6201 Retirement Benefits 387,687 71,971 153,005 88,788 144,543 162,629 12.51 276,546 6202 Health Insurance 259,991 293,121 280,688 231,185 323,597 381,342 17.84 364,738 6209 PERS DC Forfeitures 0 0 (8,646) (3,822) 0 0 0.00 0 Total Personnel Costs: $ 1,297,653 $ 1,010,541 $ 1,070,689 $ 789,153 $ 1,171,064 $ 1,334,998 $ 14.00 $ 1,347,922 Non-Personnel Costs: 7001 Communications 10,892 14,843 12,748 10,748 11,500 13,020 13.22 13,260 7002 Postage and Freight 4,831 3,667 4,985 2,449 8,500 9,600 12.94 9,690 7003 Bank and Credit Card Fees 51,679 58,576 62,834 52,138 68,460 66,000 (3.59) 69,480 7004Insurance 86,376 86,042 93,052 69,113 82,700 83,756 1.28 83,946 7006 Legal 581 581 2,327 3,387 10,000 10,000 0.00 10,200 7008 CY Legal Recovery 0 0 (882) 0 0 0 0.00 0 7009 Contracted Services 51,185 59,669 55,902 42,528 96,400 115,246 19.55 96,206 7011 Testing 1,439 1,808 719 803 1,300 1,320 1.54 1,320 7015 Utilities 122,595 117,184 113,959 76,495 117,820 124,940 6.04 126,072 7016 Heating Fuel 6,707 5,269 8,939 5,512 10,000 10,200 2.00 10,200 7100 General Power for Resale 260,390 326,720 262,389 183,056 307,000 310,000 0.98 307,000 7210 Vehicle Supplies 0 0 0 119 0 0 0.00 0 7211 Gas&Lube 11,005 13,164 14,778 9,376 22,500 15,500 (31.11) 18,870 7212 Uniform Allowance 0 55 1,075 1,038 0 1,000 0.00 1,000 7213 Safety Equipment 8,578 6,625 6,312 6,097 7,500 6,500 (13,33) 7,650 7214 Janitorial Supplies 7,876 11,199 8,867 8,833 10,000 14,000 40.00 11,220 7215 Operating Supplies 25,109 19,292 14,970 16,780 36,000 33,000 (8.33) 36,720 7216 Maintenance&Repair 39,152 39,813 37,690 20,388 52,000 53,500 2.88 53,040 7217 Small Tools&Equipment 11,072 11,443 6,321 12,477 17,500 23,000 31.43 23,850 7300Advertising 2,137 6,838 2,891 1,404 5,500 5,000 (9.09) 5,100 7301 Subscriptions&Dues 1,413 507 1,229 569 1,500 1,800 20.00 1,530 7302 Travel&Subsistence 9,204 13,778 9,138 9,221 10,000 11,500 15.00 10,200 7303 Education&Training 2,939 2,409 688 1,204 4,000 2,500 (37.50) 4,080 7304 Equipment Rent 1,780 1,780 1,330 0 2,000 2,000 0.00 2,040 7321 Harbor General Indirect Costs 424,384 479,381 468,251 331,753 442,336 508,136 14.88 517,800 7322 Harbor Admin Indirect Costs 269,238 391,918 460,338 387,998 465,598 618,179 32.77 496,381 7324 Gen Fund Indirect Costs 340,606 348,780 359,680 274,076 365,435 369,821 1.20 374,258 7325 Harbor Internal Cost Allocation (805,942) (938,962) (1,058,334) (820,316) (1,034,793) (1,268,372) 22.57 (1,142,727) 7330 P.I.L.T. 176,827 191,085 194,879 102,438 189,092 192,156 1.62 191,000 7331 Reclass PI LT to Transfer-Out (176,827) (191,085) (194,879) (102,438) (189,092) (192,156) 1.62 (191,000) 7808 Bad Debt Expense 10,378 5,750 3,889 0 12,000 7,000 (41.67) 10,000 7810 Miscellaneous Expense 1,936 618 1,015 532 2,500 3,500 40.00 3,570 7900 Depreciation Expense 1,853,141 1,805,600 1,790,077 1,065,295 1,418,309 2,376,678 67.57 2,368,893 8011 Bonding Expense 50,593 0 0 0 0 0 0.00 0 8012 Debt Service Interest Expense 225,623 189,967 174,647 43,628 208,093 134,900 (35.17) 110,550 8013 Amortize Deferred Loss on 0 23,567 23,567 0 0 23,568 0.00 23,566 Bonds 8103 Capital Equipment 0 0 3,444 3,785 0 0 0.00 0 8104 Motor Pool Rent 0 0 64,000 48,000 64,000 64,000 0.00 64,000 8300 Debt Service Principal 497,698 480,000 490,000 0 531,187 530,000 0.22 560,000 Total Non-Personnel Costs: $ 3,584,595 $3,587,881 $3,502,835 $ 1,868,486 $3,356,845 $4,280,792 $ 27.52 $4,288,965 Total Expenditures $ 4,882,248 $4,598,422 $4,573,524 $2,657,639 $4,527,909 $5,615,790 $ 24.03 $5,636,887 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-General 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 11000 2000 5000 Land Rents&Leases 273,253 270,948 204,039 270,715 272,497 (0.66) 272,497 11000 2000 5150 Shower Fees 17,318 14,909 10,471 12,000 12,000 0.00 12,000 11000 2000 5157 North Harbor Launch Fee 32,521 30,893 4,608 33,750 33,750 0.00 30,000 11000 2000 5158 South Harbor Launch Fee 19,182 10,070 1,589 20,500 20,500 0.00 20,500 11000 2000 5800 Labor&Services 213 630 210 1,000 1,000 0.00 800 11000 2000 5899 Miscellaneous Revenue 0 539 778 1,000 1,000 0.00 1,000 11000 2000 5900 EF Interest Revenue 0 0 0 0 0 0.00 0 11000 2000 5901 EF Investment Interest 25,895 51,697 55,536 20,000 20,000 0.00 20,000 11000 2000 5905 EF Penalties and Interest 0 456 0 0 0 0.00 0 11000 2000 5910 Gain on Sale of Fixed Assets 11,642 0 0 0 0 0.00 0 11000 2000 5919 Contra PERS On-behalf paid by SOA 3,335 0 0 0 0 0.00 0 11000 2000 5920 PERS On-behalf paid by SOA 19,488 (12,196) 0 0 0 0.00 0 11000 2000 5940 Amortization of Contributions-in-Aid 9,603 9,314 6,986 9,314 9,314 0.00 9,314 Total Revenues: $ 412,450 $ 377,260 $ 284,217 $ 368,279 $ 370,061 $ (0.48) $ 366,111 Expenses: Personnel Costs: 11000 2000 6000 Salaries 101,848 104,804 76,200 117,766 121,362 3.05 123,214 11000 2000 6001 Overtime 4,113 5,211 3,763 5,822 5,233 (10.12) 5,333 11000 2000 6002 Standby Time 10,859 13,260 10,960 11,686 12,185 4,27 12,416 11000 2000 6100 Medicare 2,636 2,582 1,759 2,706 2,993 10.61 3,031 11000 2000 6101 Unemployment Insurance 33 1,532 4,126 0 5,000 0.00 4,000 11000 2000 6102 Workers'Compensation 18,199 9,236 7,398 12,696 13,762 8.40 13,975 11000 2000 6200 Leave Time 30,784 46,868 38,087 38,596 39,130 1.38 39,718 11000 2000 6201 Retirement Benefits (66,072) 37,965 9,731 20,518 12,225 (40.42) 12,426 11000 2000 6202 Health Insurance 83,261 53,417 51,910 96,761 80,425 (16,88) 84,455 11000 2000 6209 Contra-Retirement PERS DC 0 0 (3,822) 0 0 0.00 0 Forfeitures Total Personnel Costs: $ 185,661 $ 274,875 $ 200,112 $ 306,551 $ 292,315 $ (4.64) $ 298,568 Non-Personnel Costs: 11000 2000 7001 Communications 2,474 1,989 2,092 500 11020 104.00 1,020 11000 2000 7002 Postage and Freight 2,601 2,971 1,363 4,000 5,100 27.50 5,100 11000 2000 7003 Bank and Credit Card Fees 1,182 0 91 17,460 15,000 (14.09) 17,460 11000 2000 7004 Insurance 6,403 5,920 3,359 7,600 7,956 4.68 7,956 11000 2000 7009 Contracted Services 44,809 41,005 38,924 51,400 47,246 (8.08) 47,246 11000 2000 7011 Testing 1,572 619 711 1,000 1,020 2.00 1,020 11000 2000 7015 Utilities 66,120 65,409 39,910 62,320 68,340 9.66 68,340 11000 2000 7016 Heating Fuel 5,269 8,939 5,512 10,000 10,200 2.00 10,200 11000 2000 7211 Gas&Lube 11,372 13,028 7,211 18,000 13,000 (27,78) 14,280 11000 2000 7212 Uniform Allowance 0 0 324 0 0 0.00 0 11000 2000 7213 Safety Equipment 6,453 6,235 5,889 7,500 6,500 (13.33) 7,650 11000 2000 7214 Janitorial Supplies 11,199 8,867 8,833 10,000 14,000 40.00 11,220 11000 2000 7215 Operating Supplies 7,447 4,303 3,553 12,000 10,000 (16.67) 12,240 11000 2000 7216 Maintenance&Repair 14,416 17,442 12,264 17,000 17,000 0.00 17,340 11000 2000 7217 Small Tools&Equipment 6,386 3,564 3,075 7,000 7,000 0.00 7,140 11000 2000 7300 Advertising 1,421 1,204 (66) 3,000 3,000 0.00 3,060 11000 2000 7301 Subscriptions&Dues 0 150 314 0 300 0,00 0 11000 2000 7302 Travel&Subsistence 323 347 3,075 0 0 0.00 0 11000 2000 7303 Education&Training 330 0 0 0 0 0.00 0 11000 2000 7325 Harbor Internal Cost Allocation (497,819) (533,676) (378,106) (504,141) (572,225) 13.50 (583,108) 11000 2000 7330 P.I.L.T. 5,485 4,563 1,412 5,460 5,460 0.00 5,144 11000 2000 7331 Reclass PI LT to Transfer-Out (5,485) (4,563) (1,412) (5,460) (5,460) 0.00 (5,144) 11000 2000 7810 Miscellaneous Expense 188 524 262 1,000 2,000 100,00 2,040 11000 2000 7900 Depreciation Expense 41,892 41,228 31,782 42,228 51,176 21.19 42,228 11000 2000 8103 Capital Equipment 0 3,444 3,785 0 0 0.00 0 11000 2000 8104 Motor Pool Rent 0 24,000 18,000 24,000 24,000 0.00 24,000 City of Seward 202012021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-General 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Total Non-Personnel Costs: $ (265,962) $ (282,488) $ (187,843) $ (208,133) $ (268,367) $ 28.9 $ (283,568) Total Expenses: $ (80,301) $ (7,613) $ 12,269 $ 98,418 $ 23,948 $ (75.67) $ 15,000 City of Seward 202012021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-Administration 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: Total Revenues: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Expenses: Personnel Costs: 11000 20016000 Salaries 174,039 181,834 122,511 220,467 272,280 23.50 200,293 11000 2001 6001 Overtime 17,474 15,615 8,555 24,023 34,003 41.54 23,682 11000 20016100 Medicare 3,243 3,182 2,099 3,546 4,644 30.96 3,406 11000 2001 6101 Unemployment Insurance 0 0 0 500 0 (100.00) 0 11000 20016102 Workers'Compensation 7,883 7,935 6,392 2,134 2,166 1.50 1,597 11000 2001 6200 Leave Time 9,191 11,389 10,577 22,338 27,992 25.31 21,840 11000 2001 6201 Retirement Benefits 19,319 19,070 14,670 22,038 16,622 (24.58) 12,191 11000 20016202 Health Insurance 94,252 103,755 79,981 117,672 170,040 44.50 142,848 Total Personnel Costs: $ 325,401 $ 342,780 $ 244,785 $ 412,718 $ 527,747 $ 27.87 $ 405,857 Non-Personnel Costs: 11000 2001 7001 Communications 11,879 10,759 8,655 11,000 12,000 9.09 12,240 11000 2001 7002 Postage and Freight 466 461 129 1,300 1,300 0.00 1,326 11000 2001 7003 Bank and Credit Card Fees 57,393 62,834 52,047 51,000 51,000 0.00 52,020 11000 2001 7004 Insurance 3,513 4,743 2,404 3,800 3,800 0.00 3,876 11000 20017006 Legal 581 2,327 3,387 10,000 10,000 0.00 10,200 11000 2001 7009 Contracted Services 5,467 6,253 3,125 17,000 39,000 129.41 19,380 11000 2001 7011 Testing 236 99 92 300 300 0.00 300 11000 20017211 Gas&Lube 608 411 1,504 2,000 1,000 (50.00) 2,040 11000 2001 7212 Uniform Allowance 55 1,075 714 0 1,000 0.00 1,000 11000 2001 7213 Safety Equipment 173 77 0 0 0 0.00 0 11000 20017215 Operating Supplies 7,487 5,610 6,811 11,000 10,000 (9.09) 11,220 11000 2001 7216 Maintenance&Repair 524 (208) 55 500 500 0.00 510 11000 2001 7217 Small Tools&Equipment 950 1,238 4,971 3,500 9,500 171.43 9,570 11000 2001 7300 Advertising 5,416 1,688 1,471 2,500 2,000 (20.00) 2,040 11000 2001 7301 Subscriptions&Dues 427 1,079 255 1,500 1,500 0.00 1,530 11000 2001 7302 Travel&Subsistence 13,454 8,791 6,146 10,000 11,500 15.00 10,200 11000 2001 7303 Education&Training 2,079 688 829 4,000 2,500 (37.50) 4,080 11000 20017304 Equipment Rent 1,780 1,330 0 2,000 2,000 0.00 2,040 11000 2001 7325 Harbor Internal Cost Allocation (441,143) (524,658) (442,210) (530,652) (696,147) 31.19 (559,619) 11000 2001 7810 Miscellaneous Expense 430 486 271 1,500 1,500 0.00 1,530 11000 2001 7900 Depreciation Expense 2,821 2,821 2,116 2,821 660 (76,60) 660 11000 2001 8104 Motor Pool Rent 0 8,000 6,000 8,000 8,000 0.00 8,000 Total Non-Personnel Costs: $ (325,404) $ (404,096) $ (341,228) $ (386,931) $ (527,087) $ 36.22 $ (405,857) Total Expenses: $ (3) $ (61,316) $ (96,443) $ 25,787 $ 660 $ (97.44) $ 0 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-Float System 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 11000 2002 5100 Transient Moorage 349,636 358,030 201,486 350,000 354,000 (1.14) 354,000 11000 2002 5101 Moorage 1,106,922 1,141,340 606,041 1,150,000 1,163,000 (1.13) 1,160,000 11000 2002 5153 Fuel Pumping Fee 21,627 27,569 10,915 14,500 20,000 (37.93) 14,500 11000 2002 5154 Waiting List Fees 7,685 8,285 2,804 7,500 7,500 0.00 7,500 11000 2002 5155 Towing Fees 1,286 893 210 500 500 0.00 500 11000 2002 5156 Pumping Boats 315 189 126 300 300 0.00 300 11000 2002 5800 Labor&Services 3,518 5,239 2,447 4,000 4,000 0.00 4,000 11000 2002 5905 EF Penalties and Interest 15,865 15,992 9,051 10,000 10,000 0.00 16,000 11000 2002 5940 Amortization of Contributions-in-Aid 827,021 815,058 494,349 659,132 652,129 1.06 659,132 Total Revenues: $2,333,875 $2,372,595 $ 1,327,429 $2,195,932 $2,211,429 $ (0,71) $2,215,932 Expenses: Personnel Costs: 11000 2002 6000 Salaries 149,636 134,627 104,324 123,157 131,457 6.74 133,464 11000 2002 6001 Overtime 8,450 5,008 2,789 6,905 6,306 (8.67) 6,426 11000 2002 6002 Standby Time 2,157 (78) 0 0 0 0.00 0 11000 2002 6100 Medicare 2,807 2,416 1,989 2,232 2,475 10.89 2,507 11000 2002 6102 Workers'Compensation 14,729 13,994 8,153 14,740 12,396 (15.90) 12,588 11000 2002 6201 Retirement Benefits 16,123 11,019 12,854 8,147 5,041 (38.12) 5,124 11000 2002 6202 Health Insurance 77,757 81,020 64,167 66,113 81,539 23.33 85,624 Total Personnel Costs: $ 271,659 $ 248,006 $ 194,276 $ 221,294 $ 239,214 $ 8.10 $ 245,733 Non-Personnel Costs: 11000 2002 7001 Communications 490 0 0 0 0 0.00 0 11000 2002 7002 Postage and Freight 23 224 286 1,250 1,250 0.00 1,275 11000 2002 7004 Insurance 65,780 71,666 57,833 60,000 60,000 0.00 61,200 11000 2002 7009 Contracted Services 7,398 7,744 0 10,000 11,000 10.00 11,220 11000 2002 7015 Utilities 44,537 41,664 31,747 49,000 50,000 2.04 51,000 11000 2002 7211 Gas&Lube 0 0 104 0 0 0.00 0 11000 2002 7213 Safety Equipment 0 0 208 0 0 0.00 0 11000 2002 7215 Operating Supplies 1,662 2,369 3,434 6,000 6,000 0.00 6,120 11000 2002 7216 Maintenance&Repair 13,494 2,953 5,461 15,000 15,000 0.00 15,300 11000 2002 7217 Small Tools&Equipment 3,313 839 2,531 5,000 5,000 0.00 5,100 11000 2002 7301 Subscriptions&Dues 61 0 0 0 0 0.00 0 11000 2002 7302 Travel&Subsistence 0 0 0 0 0 0.00 0 11000 2002 7321 Harbor General Indirect Costs 317,262 309,949 219,597 292,795 318,729 8.86 324,791 11000 2002 7322 Harbor Admin Indirect Costs 259,377 304,712 256,828 308,193 387,755 25.82 311,148 11000 2002 7324 Gen Fund Indirect Costs 211,990 220,019 167,654 223,539 226,221 1.20 228,936 11000 2002 7330 P.I.L.T. 119,279 123,324 65,922 122,144 123,944 1.47 123,264 11000 2002 7331 Reclass PILT to Transfer-Out (119,279) (123,324) (65,922) (122,144) (123,94 ) 1.47 (123,264) 11000 2002 7808 Bad Debt Expense 4,822 3,163 0 10,000 5,000 (50.00) 8,000 11000 2002 7810 Miscellaneous Expense 0 5 0 0 0 0.00 0 11000 2002 7900 Depreciation Expense 1,345,673 1,330,340 724,460 965,946 1,625,078 68.24 1,625,077 Total Non-Personnel Costs: $2,275,882 $2,295,647 $ 1,470,143 $ 1,946,723 $2,711,033 $ 39.26 $2,649,167 Total Expenses: $2,547,541 $2,543,653 $1,664,419 $2,168,017 $2,950,247 $ 36.08 $2,894,900 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-Wharves&Docks 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 11000 2003 5000 Land Rents&Leases 124,000 124,148 94,395 124,000 126,493 (2.01) 126,493 11000 2003 5001 Land Lease Credits (28,816) 0 0 ( 0,000) (63,246) (110.82) (63,247) 11000 2003 5100 Transient Moorage 246,369 266,486 145,449 230,000 233,000 (1.30) 232,000 11000 2003 5102 Wharfage 34,176 77,252 1,087 48,000 48,000 0.00 48,500 11000 2003 5153 Fuel Pumping Fee 18,199 10,144 2,806 6,500 8,000 (23.08) 6,500 11000 2003 5155 Towing Fees 0 158 53 0 0 0.00 0 11000 2003 5800 Labor&Services 158 1,418 0 0 0 0.00 0 11000 2003 5890 Collection of doubtful Accounts 419 400 910 1,200 1,000 16.67 1,200 11000 2003 5940 Amortization of Contributions-in-Aid 299,918 299,918 224,939 299,918 299,918 0.00 299,918 11000 2003 5941 Amortization of Bond Premiums 58,257 58,257 0 43,172 58,257 (34.94) 58,257 Total Revenues: $ 752,680 $ 838,181 $ 469,639 $ 722,790 $ 711,422 $ 1,57 $ 709,621 Expenses: Personnel Costs: 11000 2003 6000 Salaries 15,286 11,271 7,792 17,734 19,021 7.26 19,311 11000 2003 6001 Overtime 1,060 791 334 794 1,105 39.17 1,126 11000 2003 6100 Medicare 263 173 124 408 413 1.23 418 11000 2003 6102 Workers'Compensation 1,549 731 366 1,769 1,784 0.85 1,812 11000 2003 6201 Retirement Benefits 1,742 1,087 814 1,104 742 (32.79) 754 11000 2003 6202 Health Insurance 8,034 6,714 5,195 8,572 10,146 18.36 10,655 Total Personnel Costs: $ 27,934 $ 20,767 $ 14,625 $ 30,381 $ 33,211 $ 9.32 $ 34,076 Non-Personnel Costs: 11000 2003 7002 Postage and Freight 0 127 0 250 250 0.00 255 11000 2003 7004 Insurance 5,259 5,295 2,743 5,000 5,400 8.00 5,508 11000 2003 7008 CY Legal Recovery 0 (882) 0 0 0 0.00 0 11000 2003 7009 Contracted Services 1,376 0 0 1,000 1,000 0.00 1,020 11000 2003 7015 Utilities 6,527 6,886 4,838 6,500 6,600 1.54 6,732 11000 2003 7213 Safety Equipment 0 0 0 0 0 0.00 0 11000 2003 7215 Operating Supplies 157 176 0 1,000 1,000 0.00 1,020 11000 2003 7216 Maintenance&Repair 1,996 1,905 111 7,500 7,500 0.00 7,650 11000 2003 7217 Small Tools&Equipment 667 592 0 1,000 1,000 0.00 1,020 11000 2003 7301 Subscriptions&Dues (6) 0 0 0 0 0.00 0 11000 2003 7321 Harbor General Indirect Costs 64,570 59,446 42,117 56,156 90,984 62.02 92,714 11000 2003 7322 Harbor Admin Indirect Costs 52,789 58,441 49,258 59,109 110,687 87.26 88,979 11000 2003 7324 Gen Fund Indirect Costs 72,267 73,782 56,222 74,963 75,863 1.20 76,773 11000 2003 7330 P.1.L.T. 23,946 28,437 12,024 22,856 23,120 1.16 22,960 11000 2003 7331 Reclass PILT to Transfer-Out (23,946) (28,437) (12,024) (22,856) (23,120) 1.16 (22,960) 11000 2003 7808 Bad Debt Expense 929 725 0 2,000 2,000 0,00 2,000 11000 2003 7900 Depreciation Expense 388,801 387,340 290,505 387,340 686,230 77.16 686,230 Total Non-Personnel Costs: $ 595,332 $ 593,833 $ 445,794 $ 601,818 $ 988,514 $ 64.25 $ 969,901 Total Expenses: $ 623,266 $ 614,600 $ 460,419 $ 632,199 $1,021,725 $ 61.61 $1,003,977 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-50-Tan Boat Lift 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 11000 2004 5103 Boat Lift Fees 93,983 100,158 60,292 117,000 117,000 0.00 117,000 11000 2004 5155 Towing Fees 368 315 315 400 400 0.00 400 11000 2004 5800 Labor&Services 735 866 525 500 500 0.00 500 Total Revenues: $ 95,086 $ 101,339 $ 61,132 $ 117,900 $ 117,900 $ 0,00 $ 117,900 Expenses: Personnel Costs: 11000 2004 6000 Salaries 33,427 32,741 29,641 29,683 32,809 10.53 33,309 11000 2004 6001 Overtime 1,127 1,450 438 1,352 1,448 7.10 1,476 11000 2004 6100 Medicare 509 513 434 484 536 10,74 543 11000 2004 6102 Workers'Compensation 3,362 3,189 2,656 3,875 3,208 (17.21) 3,258 11000 2004 6201 Retirement Benefits 3,551 3,214 4,376 1,891 1,273 (32.68) 1,294 11000 2004 6202 Health Insurance 17,769 18,981 18,827 16,326 20,513 25.65 21,541 Total Personnel Costs: $ 59,745 $ 60,088 $ 56,372 $ 53,611 $ 59,787 $ 11.52 $ 61,421 Non-Personnel Costs: 11000 2004 7002 Postage and Freight 537 1,201 594 1,200 1,200 0.00 1,224 11000 2004 7004 Insurance 4,410 4,658 2,402 4,300 4,600 6.98 4,590 11000 2004 7009 Contracted Services 620 0 479 2,000 2,000 0.00 2,040 11000 2004 7210 Vehicle Supplies 0 0 119 0 0 0.00 0 11000 2004 7211 Gas&Lube 1,158 1,338 557 2,500 1,500 (40.00) 2,550 11000 2004 7215 Operating Supplies 5 74 133 1,000 1,000 0.00 1,020 11000 2004 7216 Maintenance&Repair 9,090 11,317 1,040 8,500 10,000 17.65 8,670 11000 2004 7217 Small Tools&Equipment 90 79 0 500 0 (100,00) 510 11000 2004 7301 Subscriptions&Dues 13 0 0 0 0 0.00 0 11000 2004 7303 Education&Training 0 0 375 0 0 0.00 0 11000 2004 7321 Harbor General Indirect Costs 25,342 20,266 14,358 19,144 20,600 7.61 20,992 11000 2004 7322 Harbor Admin Indirect Costs 20,718 19,923 16,793 20,151 25,061 24.37 20,146 11000 2004 7324 Gen Fund Indirect Costs 26,158 26,709 20,352 27,136 27,462 1.20 27,791 11000 2004 7330 P.1.L.T. 7,607 8,107 4,891 9,432 9,432 0.00 9,432 11000 2004 7331 Reclass PILT to Transfer-Out (7,607) (8,107) (4,891) (9,432) (9,432) 0.00 (9,432) 11000 2004 7900 Depreciation Expense 13,534 15,469 11,602 13,534 13,534 0.00 14,698 11000 2004 8104 Motor Pool Rent 0 32,000 24,000 32,000 32,000 0.00 32,000 Total Non-Personnel Costs: $ 101,675 $ 133,034 $ 92,804 $ 131,965 $ 138,957 $ 5.30 $ 136,231 Total Expenses: $ 161,420 $ 193,122 $ 149,176 $ 185,576 $ 198,744 $ 7.10 $ 197,652 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-Electrical System 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 11000 2005 5105 Harbor Power Sales 432,786 380,504 226,828 373,000 377,000 (1.07) 377,000 11000 2005 5800 Labor&Services 289 105 0 0 0 0.00 0 11000 2005 5899 Miscellaneous Revenue 868 0 525 0 500 0.00 500 11000 2005 5940 Amortization of Contributions-in-Aid 12,387 12,387 4,645 6,193 6,193 0.00 6,193 Total Revenues: $ 446,330 $ 392,996 $ 231,998 $ 379,193 $ 383,693 $ (1.19) $ 383,693 Expenses: Personnel Costs: 11000 2005 6000 Salaries 27,610 32,814 19,835 32,511 32,598 0.27 33,095 11000 2005 6001 Overtime 803 100 567 1,997 2,021 1.20 2,060 11000 2005 6100 Medicare 596 584 331 617 635 2.92 643 11000 2005 6102 Workers'Compensation 1,776 1,869 802 2,386 2,065 (13.45) 2,097 11000 2005 6201 Retirement Benefits 2,670 2,905 2,143 2,063 1,229 (40.43) 1,249 11000 2005 6202 Health Insurance 12,047 16,801 11,105 18,153 18,679 2.90 19,615 Total Personnel Costs: $ 45,502 $ 55,073 $ 34,783 $ 57,727 $ 57,227 $ (0.87) $ 58,759 Non-Personnel Costs: 11000 2005 7002 Postage and Freight 40 0 77 500 500 0.00 510 11000 2005 7004 Insurance 677 771 372 2,000 2,000 0.00 816 11000 2005 7009 Contracted Services 0 900 0 15,000 15,000 0.00 15,300 11000 2005 7100 General Power for Resale 326,720 262,389 183,056 307,000 310,000 0.98 307,000 11000 2005 7211 Gas&Lube 26 0 0 0 0 0.00 0 11000 2005 7215 Operating Supplies 2,534 2,438 2,848 5,000 5,000 0.00 5,100 11000 2005 7216 Maintenance&Repair 293 4,281 1,456 3,500 3,500 0.00 3,570 11000 2005 7217 Small Tools&Equipment 37 9 1,900 500 500 0.00 510 11000 2005 7301 Subscriptions&Dues 11 0 0 0 0 0.00 0 11000 2005 7321 Harbor General Indirect Costs 72,207 78,590 55,681 74,241 77,823 4.82 79,303 11000 2005 7322 Harbor Admin Indirect Costs 59,033 77,262 65,121 78,145 94,676 21.15 76,108 11000 2005 7324 Gen Fund Indirect Costs 38,365 39,170 29,848 39,797 40,275 1.20 40,758 11000 2005 7330 P.I.L.T, 34,768 30,449 18,188 29,200 30,200 3.42 30,200 11000 2005 7331 Reclass PILT to Transfer-Out (34,768) (30,449) (18,188) (29,200) (30,200) 3.42 (30,200) 11000 2005 7900 Depreciation Expense 12,880 12,880 4,830 6,440 0 (100.0 0) 0 Total Non-Personnel Costs: $ 512,823 $ 478,690 $ 345,189 $ 532,123 $ 549,274 $ 3.22 $ 528,975 Total Expenses: $ 558,325 $ 533,763 $ 379,972 $ 589,850 $ 606,501 $ 2.82 $ 587,734 City of Seward 202012021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Debt Service 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: Total Revenues: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Expenses: Personnel Costs: 11000 0900 6201 Retirement Benefits 0 0 44,200 88,782 125,497 41.35 125,497 Total Personnel Costs: $ 0 $ 0 $ 44,200 $ 88,782 $ 125,497 $ 41.35 $ 125,497 Non-Personnel Costs: 11000 0900 8012 Debt Service Interest Expense 0 0 43,628 208,093 134,900 (35.17) 110,550 11000 0900 8013 Amortize Deferred Loss on Bonds 0 0 0 0 23,568 0.00 23,566 11000 0900 8300 Debt Service Principal 0 0 0 531,187 530,000 (0.22) 560,000 Total Non-Personnel Costs: $ 0 $ 0 $ 43,628 $ 739,280 $ 688,468 $ (6.87) $ 694,116 Total Expenses: $ 0 $ 0 $ 87,828 $ 828,062 $ 813,965 $ (1.70) $ 819,613 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department Harbor Enterprise Fund Harbor-Debt Service 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: Total Revenues: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Expenses: Personnel Costs: 11000 2090 6201 Retirement Benefits 94,637 77,745 0 0 0 0.00 118,011 11000 2090 6209 PERS DC Forfeitures 0 8,646 0 0 0 0.00 0 Total Personnel Costs: $ 94,637 $ 69,099 $ 0 $ 0 $ 0 $ 0.00 $ 118,011 Non-Personnel Costs: 11000 2090 8011 Bonding Expense 0 0 0 0 0 0.00 0 11000 2090 8012 Debt Service Interest Expense 189,967 174,647 0 0 0 0.00 0 11000 2090 8013 Amortize Deferred Loss on Bonds 23,567 23,567 0 0 0 0.00 0 11000 2090 8300 Debt Service Principal 480,000 490,000 0 0 0 0.00 0 Total Non-Personnel Costs: $ 693,534 $ 688,214 $ 0 $ 0 $ 0 $ 0.00 $ 0 Total Expenses: $ 788,171 $ 757,313 $ 0 $ 0 $ 0 $ 0.00 $ 118,011 > m 3> 3> m > x 33 �2 �201- 3 0 m 0 0 m o o o n o o o 0 0 o o o 0 0 0 O o o 0) to --j 0 0 0) to -,j =3ro (,n m m — — V) = m-0 t'j �j 0 -In m NO I'j 0 0 0 0 c n 0 0 q -n 0 0) 0 F, F. — a- =r m a-w ai :3 0) 0 m m w 90 Z, w 20 3 m M ou C: c cr :3 n c c cr :3 n FD- 07 m m m 0 03 :3 00 m CL 0 0 CC) =3 CL 0 m 0 cm x I CL (/) =3 (D =3 Co CL 0 U) 0 M Z3 m :3 cr -0 '0 Co 0 0 :3 D CL 0- Ip ro CLQ. 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CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2020 and 2021 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out CPV Fund for USACE Loan 0 0 General Fund: One-half of land rents and leases 167, 72 17,872 Federal and state lobbying 17,920 17,920 Payments-in-Lieu-of-Tax 192,236 191,000 0 $378,028 $0 $376,792 SMIC ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2020 and 2021 2018 20I9 2020 202I Actual* Budget Budget Budget Operating revenue: Moorage 81430 11,000 12,000 11,000 Wharfage 21666 6,250 6,250 6,000 Boat Lift Fees 210,976 140,000 180,000 180,000 Power Sales 142,096 41,000 70,000 70,000 Storage 83,318 l I5,000 I0S,000 100,000 Rents and Leases I79,SI9 179,74S 179,74S 179,74S Miscellaneous 449,570 12,200 12,200 12,200 Total operating revenue: $I,076,575 $505,195 $565,I95 $SS8,94S Operating expense before depreciation: Salaries&Benefits I I5,523 97,40S 101,771 104,280 Purchased Services 5,078 108,900 146,326 138,827 Supplies and Maintenance I5,913 57,500 SI,S00 52,S30 General and Administrative 468,639 227,398 243,768 230,941 Total operating expense: $605,IS3 $491,203 $543,36S $S26,S78 Operating income before depreciation 471,422 I3,992 2I,830 32,367 Depreciation 783,463 1,I40,259 1,140,259 1,140,259 Operating loss (312,041) (1,126,267) (I,II8,429) (I,I07,892) Non-operating revenue(expense) Investment income and other 246,901 0 0 0 Interest expense (1,296" 0 0 0 Total non-operating revenue(expense) 245,605 0 0 0 Income(loss)before contributions&transfers (66,436) (I,I26,267) (I,I I8,429) (I,I07,892) Transfers in 322,439 102,567 66,992 84,643 Capital contributions S,053,932 0 0 0 Transfers out (126,337) (LlS1909) (116,029) (117,009) Change in net position $5,183,598 ($1,139,609) ($I,I67,466) ($I,I40,258) Beginning net position $42,675,865 $47,859,463 $46,7I9,8S4 $45,552,388 Ending net position $47,8S9,463 * $46,7I9,8S4 $45,S52,388 $44,4I2,I30 * Ties to annual Comprehensive Annual Financial Report Of total depreciation expense,the following amounts were attributable to capital assets funded with capital contributions: (a)$505,981 or 65%;(b)$505,980 or 45%;(c)$505,980 or 45%;(d)$482,S29 or 43% CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning Cash Balance at 1/1/19 $614,607 Cash is provided by(used for): Change in Net Position (L139,609) (L167,466) (L140,258) Other Uses- Debt Principal -588,050 0 0 Add expense items not affecting cash Depreciation 1,140,259 L140,259 L140,259 Net increase(decrease)in cash (587,400) (27,207) 0 Estimated ending cash balance: $27,207 $0 $0 Ties to CAFR City of Seward SMIC Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Actual YTD Budget Budget %Chg Budget tevenues 2000 4632 Insurance Recovery 0 0 0 0 0 0 0.00 0 2000 5000 Land Rents&Leases 172,515 174,927 179,519 144,444 179,745 179,745 0.00 179,745 2000 5001 Land Lease Credits (11,241) 0 0 0 0 0 0.00 0 20005101 Moorage 23,573 15,566 8,430 19,621 11,000 12,000 9.09 11,000 2000 5102 Wharfage 10,996 7,832 2,666 0 6,250 6,250 0.00 6,000 2000 5103 Boat Lift Fees 163,286 182,726 210,976 131,623 140,000 180,000 28.57 180,000 2000 5104 Storage Fees 96,362 87,069 83,318 49,201 115,000 105,000 (8,70) 100,000 2000 5106 SMIC Power Sales 145,029 56,406 142,096 55,954 41,000 70,000 70.73 70,000 20005109 Washdown Pad Fees 3,453 5,629 8,004 1,579 8,200 8,200 0.00 8,200 2000 5110 Crane Fees 0 0 0 520 0 0 0.00 0 2000 5153 Fuel Pumping Fee 3,908 0 173 0 3,000 3,000 0.00 1,000 2000 5800 Labor&Services 928 1,687 1,544 0 1,000 1,000 0.00 1,500 2000 5802 Equipment Rental 0 0 0 0 0 0 0.00 500 2000 5899 Miscellaneous Revenue 0 0 439,849 96,515 0 0 0.00 1,000 2000 5901 EF Investment Interest 0 1,344 3,541 3,123 0 0 0.00 0 2000 5905 EF Penalties and Interest 0 0 467 0 0 0 0.00 0 2000 5940 Amortization of Contributions-in-Aid 501,230 505,981 505,981 379,486 505,980 505,980 0.00 482,529 "otal Revenues $ 1,110,039 $ 1,039,167 $ 1,586,564 $ 882,066 $ 1,011,175 $ 1,071,175 $ 5.93 $ 1,041,474 City of Seward SMIC Enterprise Fund 2020/2021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Thru 9130 Budget Budget %Q Cho Budget Personnel Costs: 6000 Salaries 61,308 55,137 57,767 58,672 54,607 59,139 8.30 60,041 6001Overtime 875 3,927 3,002 2,659 5,228 6,921 32.38 7,053 6100 Medicare 933 993 911 901 935 1,034 10.59 1,046 6102 Workers'Compensation 7,062 6,511 6,124 5,897 6,710 6,308 (5.99) 6,405 6201 Retirement Benefits 0 6,335 14,430 14,199 1,743 1,614 (7.40) 1,640 6202 Health Insurance 31,370 1,369 33,975 39,394 28,182 26,755 (5.06) 28,095 6209 PERS DC Forfeitures 0 0 (686) (644) 0 0 0.00 0 Total Personnel Costs: $ 101,548 $ 74,272 $ 115,523 $ 121,078 $ 97,405 $ 101,771 $ 4.48 $ 104,280 Non-Personnel Costs: 7001 Communications 0 0 0 0 500 500 0.00 510 7002 Postage and Freight 360 152 1,442 140 5,500 5,500 0.00 5,610 7003 Bank and Credit Card Fees 0 0 0 12 0 0 0,00 0 7004Insurance 14,284 14,235 15,344 7,740 14,400 16,200 12.50 17,238 7006 Legal 65,300 28,714 23,679 596 10,000 15,000 50.00 15,300 7009 Contracted Services 7,221 51,540 94,822 14,410 30,000 40,000 33.33 30,600 7012 Other Special Services 0 0 (246,563) 0 0 0 0.00 0 7015 Utilities 14,756 15,972 14,894 36,440 15,000 17,126 14.17 17,469 7016 Heating Fuel 2,439 3,735 2,238 771 5,000 5,000 0.00 5,100 7100 General Power for Resale 153,550 39,974 99,221 34,512 26,000 47,000 80.77 47,000 7102 Power Fuel Costs 0 0 0 0 2,500 0 (100.00) 0 7211 Gas&Lube 2,990 6,195 7,408 3,936 10,000 8,000 (20.00) 8,160 7215 Operating Supplies 5,856 1,477 474 296 6,500 6,500 0.00 6,120 7216 Maintenance&Repair 13,331 6,748 7,276 2,947 36,000 35,500 (1.39) 36,720 7217 Small Tools&Equipment 2,173 1,082 756 309 5,000 1,500 (70.00) 1,530 7300 Advertising 0 94 0 0 3,000 3,000 0.00 3,060 7302 Travel&Subsistence 0 0 0 532 0 0 0.00 0 7321 Harbor General Indirect Costs 55,262 18,438 65,425 46,353 61,804 64,089 3.70 65,308 7322 Harbor Admin Indirect Costs 57,058 49,225 64,320 54,212 65,054 77,968 19.85 62,678 7323 SMIC General Indirect Costs 111,978 136,749 166,911 101,510 135,347 136,762 1.05 137,087 7324 Gen Fund Indirect Costs 90,913 93,095 96,004 73,155 97,540 98,711 1.20 99,895 7325 Harbor Internal Cost Allocation (111,978) (136,749) ('166,911) (10'1,510) (135,347) (136,762) 1.05 (137,08.7) 7330 P.I.L.T. 35,803 28,553 36,577 28,401 26,036 26,156 0.46 27,136 7331 Reclass PILT to Transfer-Out (35,803) (28,553) (36,577) (28,401) (26,036) (26,156) 0.46 (27,136) 7810 Miscellaneous Expense 0 0 0 1,315 0 0 0.00 0 7900 Depreciation Expense 755,467 756,543 783,463 587,215 1,017,898 806,078 (20,81) 806,078 8015 Interest Expense 0 0 1,296 0 0 0 0.00 0 8101Infrastructure 0 0 0 102,206 0 0 0.00 0 8103 Capital Equipment 0 0 0 10,600 0 0 0.00 0 8300 Debt Service Principal 98,008 98,008 98,008 588,050 588,050 0 10( 0,00) 0 Total Non-Personnel Costs: $ 1,338,968 $ 1,185,227 $ 1,129,507 $ 1,565,747 $ 1,999,746 $ 1,247,672 $ (37,61) $ 1,228,376 Total Expenditures $ 1,440,516 $1,259,499 $1,245,030 $1,686,825 $2,097,151 $1,349,443 $ (35.65) $1,332,656 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-General 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 2500 5000 Land Rents&Leases 66,693 71,170 62,763 71,521 71,521 0.00 71,521 12000 2500 5001 Land Lease Credits 0 0 0 0 0 0.00 0 12000 2500 5106 SMIC Power Sales 56,406 142,096 50,266 41,000 70,000 (70.73) 70,000 12000 2500 5800 Labor&Services 328 677 0 0 0 0.00 0 12000 2500 5899 Miscellaneous Revenue 0 439,849 96,515 0 0 0.00 1,000 12000 2500 5901 EF Investment Interest 1,344 3,541 3,123 0 0 0.00 0 12000 2500 5905 EF Penalties and Interest 0 467 0 0 0 0.00 0 12000 2500 5940 Amortization of Contributions-in-Aid 23,451 23,451 17,589 23,451 23,451 0.00 0 Total Revenues: $ 148,222 $ 681,251 $ 230,256 $ 135,972 $ 164,972 $ (21,33) $ 142,521 Expenses: Personnel Costs: 12000 2500 6000 Salaries 13,587 10,657 9,988 19,570 15,661 (19.97) 15,900 12000 2500 6001 Overtime 87 0 208 578 415 (28,20) 423 12000 2500 6100 Medicare 311 173 143 322 282 (12.42) 285 12000 2500 6102 Workers'Compensation 1,787 1,228 982 2,180 1,655 (24.08) 1,680 12000 2500 6201 Retirement Benefits 1,753 1,077 945 729 460 (36.90) 468 12000 2500 6202 Health Insurance 0 6,169 7,736 10,123 7,163 (29.24) 7,522 12000 2500 6209 PERS DC Forfeitures 0 0 (644) 0 0 0.00 0 Total Personnel Costs: $ 17,525 $ 19,304 $ 19,358 $ 33,502 $ 25,636 $ (23.48) $ 26,278 Non-Personnel Costs: 12000 2500 7001 Communications 0 0 0 500 500 0.00 510 12000 2500 7002 Postage and Freight 126 178 125 500 500 0.00 510 12000 2500 7003 Bank and Credit Card Fees 0 0 12 0 0 0.00 0 12000 2500 7004 Insurance 1,183 1,816 797 5,300 2,000 (62,26) 5,100 12000 2500 7006 Legal 28,714 23,679 596 10,000 15,000 50.00 15,300 12000 2500 7009 Contracted Services 47,240 93,248 12,810 20,000 30,000 50.00 20,400 12000 2500 7012 Other Special Services 0 (246,563) 0 0 0 0.00 0 12000 2500 7015 Utilities 15,972 14,894 36,440 15,000 17,126 14.17 17,469 12000 2500 7016 Heating Fuel 3,735 2,238 771 5,000 5,000 0.00 5,100 12000 2500 7100 General Power for Resale 39,974 99,221 34,512 26,000 47,000 80.77 47,000 12000 2500 7102 Power Fuel Costs 0 0 0 2,500 0 (100.00) 0 12000 2500 7211 Gas&Lube 3,105 4,718 2,362 7,000 5,000 (28,57) 5,100 12000 2500 7215 Operating Supplies 984 369 272 3,500 3,500 0.00 3,570 12000 2500 7216 Maintenance&Repair 4,098 4,100 1,746 8,000 8,000 0.00 8,160 12000 2500 7217 Small Tools&Equipment 559 756 309 5,000 1,500 (70.00) 1,530 12000 2500 7300 Advertising 94 0 0 3,000 3,000 0.00 3,060 12000 2500 7325 Harbor Internal Cost Allocation (136,749) (166,911) ('10,1„510) (135,347) (136,762) 1.05 (137,087) 12000 2500 7330 P.I.L.T. 4,539 11,422 11,743 3,280 3,320 1.22 4,080 12000 2500 7331 Reclass PILT to Transfer-Out (4,539) (11,422) (11,743) (3,280) (3,320) 1.22 (4,080) 12000 2500 7810 Miscellaneous Expense 0 0 1,315 0 0 0.00 0 12000 2500 7900 Depreciation Expense 24,556 40,616 30,079 285,912 63,233 (77.88) 63,233 12000 2500 8015 Interest Expense 0 1,296 0 0 0 0.00 0 12000 2500 8101 Infrastructure 0 0 94,667 0 0 0.00 0 12000 2500 8103 Capital Equipment 0 0 10,600 0 0 0.00 0 Total Non-Personnel Costs: $ 33,591 $ (126,345) $ 125,903 $ 261,865 $ 64,597 $ 75.33) $ 58,955 Total Expenses: $ 51,116 $ (107,041) $ 145,261 $ 295,367 $ 90,233 $ (69.45) $ 85,233 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-Fisherman's Float 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 25015101 Moorage 0 0 9,146 0 0 0.00 0 12000 25015106 SMIC Power Sales 0 0 5,688 0 0 0.00 0 Total Revenues: $ 0 $ 0 $ 14,834 $ 0 $ 0 $ 0.00 $ 0 Expenses: Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Non-Personnel Costs: 12000 25017330 P.I.L.T. 0 0 1,187 0 0 0.00 0 12000 25017331 Reclass PILT to Transfer-Out 0 0 (1,187) 0 0 0.00 0 Total Non-Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Total Expenses: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-North SMIC Dock 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 2502 5101 Moorage 14,200 2,347 6,831 10,000 10,000 0.00 10,000 12000 2502 5102 Wharfage 2,900 0 0 1,250 1,250 0.00 1,000 12000 2502 5110 Crane Fees 0 0 520 0 0 0.00 0 12000 2502 5153 Fuel Pumping Fee 0 173 0 3,000 3,000 0.00 1,000 12000 2502 5800 Labor&Services 0 0 0 0 0 0.00 500 12000 2502 5802 Equipment Rental 0 0 0 0 0 0.00 500 Total Revenues: $ 17,100 $ 2,520 $ 7,351 $ 14,250 $ 14,250 $ 0.00 $ 13,000 Expenses: Personnel Costs: 12000 2502 6000 Salaries 2,351 639 2,100 1,889 1,925 1.91 1,954 12000 2502 6001 Overtime 0 78 195 186 281 51.08 286 12000 2502 6100 Medicare 38 12 32 31 33 6.45 33 12000 2502 6102 Workers'Compensation 256 68 205 264 220 (16.67) 224 12000 2502 6201 Retirement Benefits 207 (849) 241 85 148 74.12 150 12000 2502 6202 Health Insurance 0 571 1,163 932 802 (13.95) 842 Total Personnel Costs: $ 2,852 $ 519 $ 3,936 $ 3,387 $ 3,409 $ 0.65 $ 3,489 Non-Personnel Costs: 12000 2502 7002 Postage and Freight 0 0 10 0 0 0.00 0 12000 2502 7004 Insurance 2,300 2,442 1,295 2,600 2,600 0.00 2,448 12000 2502 7009 Contracted Services 4,283 1,274 1,600 5,000 5,000 0.00 5,100 12000 2502 7015 Utilities 0 0 0 0 0 0.00 0 12000 2502 7215 Operating Supplies 0 15 24 500 500 0.00 0 12000 2502 7216 Maintenance&Repair 0 90 460 3,000 2,500 (16.67) 3,060 12000 2502 7302 Travel&Subsistence 0 0 532 0 0 0.00 0 12000 2502 7321 Harbor General Indirect Costs 2,206 6,491 4,599 6,132 572 (90.67) 583 12000 2502 7322 Harbor Admin Indirect Costs 1,803 6,382 5,379 6,455 696 (89.22) 560 12000 2502 7323 SMIC General Indirect Costs 5,009 16,561 10,072 13,429 1,094 (91.85) 1,097 12000 2502 7324 Gen Fund Indirect Costs 29,122 30,677 23,376 31,168 31,542 1.20 31,921 12000 2502 7330 P.I.L.T. 1,368 202 588 1,140 1,140 0.00 1,040 12000 2502 7331 Reclass PILT to Transfer-Out (1,368) (202) (588) (1,140) (1,140) 0.00 (1,040) 12000 2502 7900 Depreciation Expense 47,646 47,646 35,734 47,645 47,645 0.00 47,645 12000 2502 8101 Infrastructure 0 0 7,539 0 0 0.00 0 Total Non-Personnel Costs: $ 92,369 $ 111,578 $ 90,620 $ 115,929 $ 92,149 $ (20.51) $ 92,414 Total Expenses: $ 95,221 $ 112,097 $ 94,556 $ 119,316 $ 95,558 $ (19.91) $ 95,903 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-East SMIC Dock 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 2503 5000 Land Rents&Leases 44,234 44,349 33,680 44,224 44,224 0.00 44,224 12000 2503 5101 Moorage 1,366 6,083 3,644 1,000 2,000 (100.00) 1,000 12000 2503 5102 Wharfage 4,932 2,666 0 5,000 5,000 0.00 5,000 Total Revenues: $ 50,532 $ 53,098 $ 37,324 $ 50,224 $ 51,224 $ (1.99) $ 50,224 Expenses: Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Non-Personnel Costs: 12000 2503 7004 Insurance 883 923 506 1,300 1,300 0.00 0 12000 2503 7321 Harbor General Indirect Costs 1,760 1,853 1,312 1,750 1,717 (1.89) 1,749 12000 2503 7322 Harbor Admin Indirect Costs 1,439 1,822 1,535 1,842 2,088 13.36 1,679 12000 2503 7323 SMIC General Indirect Costs 3,996 4,727 2,875 3,833 3,829 (0.10) 3,838 12000 2503 7324 Gen Fund Indirect Costs 20,526 20,963 15,973 21,298 21,554 1.20 21,812 12000 2503 7330 P.I.L.T. 504 700 292 480 560 16.67 480 12000 2503 7331 Reclass PILT to Transfer-Out (504) (700) (292) (480) (560) 16.67 (480) Total Non-Personnel Costs: $ 28,604 $ 30,288 $ 22,201 $ 30,023 $ 30,488 $ 1.55 $ 29,078 Total Expenses: $ 28,604 $ 30,288 $ 22,201 $ 30,023 $ 30,488 $ 1.55 $ 29,078 City of Seward 202012021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-330 Ton Lift 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 2504 4632 Insurance Recovery 0 0 0 0 0 0.00 0 12000 2504 5103 Boat Lift Fees 182,726 210,976 131,623 140,000 180,000 (28.57) 180,000 12000 2504 5104 Storage Fees 87,069 83,318 49,201 115,000 105,000 8.70 100,000 12000 2504 5109 Washdown Pad Fees 5,629 8,004 1,579 8,200 8,200 0.00 8,200 12000 2504 5800 Labor&Services 1,358 866 0 1,000 1,000 0.00 1,000 Total Revenues: $ 276,782 $ 303,164 $ 182,403 $ 264,200 $ 294,200 $ (11.36) $ 289,200 Expenses: Personnel Costs: 12000 2504 6000 Salaries 39,199 46,470 46,583 32,953 41,553 26.10 42,187 12000 2504 6001 Overtime 3,841 2,923 2,255 4,464 6,225 39.45 6,344 12000 2504 6100 Medicare 644 725 726 579 719 24.18 728 12000 2504 6102 Workers'Compensation 4,468 4,828 4,710 4,266 4,433 3.91 4,501 12000 2504 6201 Retirement Benefits 4,376 4,549 6,797 922 1,006 9.11 1,022 12000 2504 6202 Health Insurance 1,369 27,235 30,495 17,031 18,790 10.33 19,731 Total Personnel Costs: $ 53,897 $ 86,730 $ 91,566 $ 60,215 $ 72,726 $ 20.78 $ 74,513 Non-Personnel Costs: 12000 2504 7002 Postage and Freight 26 1,264 5 5,000 5,000 0.00 5,100 12000 2504 7004 Insurance 9,870 10,153 5,142 5,200 10,300 98.08 9,690 12000 2504 7009 Contracted Services 16 301 0 5,000 5,000 0.00 5,100 12000 2504 7211 Gas&Lube 3,090 2,690 1,575 3,000 3,000 0.00 3,060 12000 2504 7213 Safety Equipment 0 0 0 0 0 0.00 0 12000 2504 7215 Operating Supplies 493 0 0 2,500 2,500 0.00 2,550 12000 2504 7216 Maintenance&Repair 2,650 3,085 741 25,000 25,000 0.00 25,500 12000 2504 7217 Small Tools&Equipment 523 0 0 0 0 0.00 0 12000 2504 7302 Travel&Subsistence 0 0 0 0 0 0.00 0 12000 2504 7321 Harbor General Indirect Costs 14,472 57,081 40,442 53,922 61,800 14.61 62,976 12000 2504 7322 Harbor Admin Indirect Costs 45,983 56,116 47,298 56,757 75,184 32.47 60,439 12000 2504 7323 SMIC General Indirect Costs 127,744 145,623 88,564 118,085 131,839 11.65 132,152 12000 2504 7324 Gen Fund Indirect Costs 42,058 42,943 32,722 43,630 44,154 1.20 44,683 12000 2504 7330 P.I.L.T. 22,143 24,253 14,592 21,136 21,136 0.00 21,536 12000 2504 7331 Reclass PILT to Transfer-Out (22,143) (24,253) (14,592) (21,136) (21,136) 0.00 (21,536) 12000 2504 7900 Depreciation Expense 159,812 170,671 128,004 159,812 170,671 6.79 170,671 Total Non-Personnel Costs: $ 406,737 $ 489,927 $ 344,493 $ 477,906 $ 534,448 $ 11.83 $ 521,921 Total Expenses: $ 460,634 $ 576,657 $ 436,059 $ 538,121 $ 607,174 $ 12.83 $ 596,434 City of Seward 202012021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-Syncrolift Operations 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 2505 5000 Land Rents&Leases 64,000 64,000 48,000 64,000 64,000 0.00 64,000 Total Revenues: $ 64,000 $ 64,000 $ 48,000 $ 64,000 $ 64,000 $ 0,00 $ 64,000 Expenses: Personnel Costs: 12000 2505 6000 Salaries 0 0 0 195 0 (100.00) 0 12000 2505 6100 Medicare 0 0 0 3 0 (100.00) 0 12000 2505 6201 Retirement Benefits 0 0 0 7 0 (100.00) 0 12000 2505 6202 Health Insurance 0 0 0 96 0 100.00) 0 Total Personnel Costs: $ 0 $ 0 $ 0 $ 301 $ 0 $(100,00) $ 0 Non-Personnel Costs: 12000 2505 7004 Insurance 0 10 0 0 0 0.00 0 12000 2505 7009 Contracted Services 0 0 0 0 0 0.00 0 12000 2505 7215 Operating Supplies 0 90 0 0 0 0.00 0 12000 2505 7321 Harbor General Indirect Costs 0 0 0 0 0 0.00 0 12000 2505 7322 Harbor Admin Indirect Costs 0 0 0 0 0 0.00 0 12000 2505 7323 SMIC General Indirect Costs 0 0 0 0 0 0.00 0 12000 2505 7324 Gen Fund Indirect Costs 1,389 1,421 1,083 1,444 1,461 1.18 1,479 Total Non-Personnel Costs: $ 1,389 $ 1,521 $ 1,083 $ 1,444 $ 1,461 $ 1.18 $ 1,479 Total Expenses: $ 1,389 $ 1,521 $ 1,03 1,745 1,461 $ (16.28) $ 1,479 City of Seward 202012021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC-Syncrolift Complex 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: 12000 2506 5940 Amortization of Contributions-in-Aid 482,529 482,529 361,898 482,529 482,529 0.00 482,529 Total Revenues: $ 482,529 $ 482,529 $ 361,898 $ 482,529 $ 482,529 $ 0.00 $ 482,529 Expenses: Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Non-Personnel Costs: 12000 2506 7900 Depreciation Expense 524,529 524,529 393,398 524,529 524,529 0.00 524,529 Total Non-Personnel Costs: $ 524,529 $ 524,529 $ 393,398 $ 524,529 $ 524,529 $ 0.00 $ 524,529 Total Expenses: $ 524,529 $ 524,529 $ 393,398 $ 524,529 $ 524,529 $ 0.00 $ 524,529 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund Debt Service 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: Total Revenues: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Expenses: Personnel Costs: 12000 0900 6201 Retirement Benefits 0 0 6,216 0 0 0.00 0 Total Personnel Costs: $ 0 $ 0 $ 6,216 $ 0 $ 0 $ 0.00 $ 0 Non-Personnel Costs: 12000 0900 8300 Debt Service Principal 0 0 588,050 588,050 0 (100.0 0) 0 Total Non-Personnel Costs: $ 0 $ 0 $ 588,050 $ 588,050 $ 0 $ 1( 00.00) $ 0 Total Expenses: $ 0 $ 0 $ 594,266 $ 588,050 $ 0 $(100.00) $ 0 City of Seward 2020/2021 Biennial Operating Budget Revenue and Expenses by Department SMIC Enterprise Fund SMIC Debt Service 2017 2018 Y-T-D 2019 2020 2019-20 2021 Actual Actual Actual Budget Budget %Change Budget Revenues: Total Revenues: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 Expenses: Personnel Costs: 12000 2590 6201 Retirement Benefits 0 9,652 0 0 0 0.00 0 12000 2590 6209 PERS DC Forfeitures 0 (686j 0 0 0 0.00 0 Total Personnel Costs: $ 0 $ 8,966 $ 0 $ 0 $ 0 $ 0.00 $ 0 Non-Personnel Costs: 12000 2590 8300 Debt Service Principal 98,008 98,008 0 0 0 0.00 0 Total Non-Personnel Costs: $ 98,008 $ 98,008 $ 0 $ 0 $ 0 $ 0.00 $ 0 Total Expenses: $ 98,008 $ 106,974 $ 0 $ 0 $ 0 $ 0.00 $ 0 0 \ \ / 0 G / \ LU lu w E _ 0 o 2 o 9 0 9 ƒ » 0 » 7 2 0 _ 0 _ \ _ % 0 \ ƒ w \ \ 0 \ \ f \ cu / m 0 y o > % \ 0 d m s � w E q m Cd / Jj G w w o N V \ A o c o O > Ln / - z k m q - - � Ao Ao 22 s s r-L_ M { J m a ® ° ® A U A \ -n 7 k 7 k f g 7 m O / 7 A I \ \ 0 o A o « « -- C -- w � ( ) 0 0 100 \ \ / / / / 0 ® / ® 2 2 CITY OF SEWARD S.M.I.C. ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2020 and 2021 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out General Fund -to cover SMIC deficit 66,992 84,643 General Fund: One-half of land rents and leases 89,873 89,873 Payments-in-Lieu-of-Tax 26,156 27,136 $66,992 $116,029 $84,643 $117,009 PARKING ENTERPRISE FUND Budgeted Statement of Revenue and Expenses and Change in Net Position For 2020 and 202I 2018 20I9 2020 202I Actual Budget Budget Budget Operating revenue-parking fees $352,6I6 $32I,650 $350,700 $350,700 Operating expense: Salaries&Benefits I13,194 I53,810 165,866 I55,790 Purchased Services 19,050 30,600 25,050 26,565 Supplies and Maintenance 35,997 32,900 33,500 33,025 General and Administrative 25,492 27,900 21,587 2I,450 Total operating expense: $19 ,73 $245,210 $246,003 $236,830 Operating income before depreciation 158,883 76,440 I04,697 113,870 Depreciation 19,546 1I,682 29,023 II,500 Operating income(ooss) $139,337 $64,758 $75,674 $102,370 Non-operating revenues(expense) Interest Income and other 13,969 7,000 10,000 I0,000 Total non-operating revenue(expense) $13,969 $7,000 $10, 0 $10,000 Transfers to other funds -$28,209 -$25,732 -$28,056 -$28,056 Change in net position $125,097 $46,026 $57,618 $84,314 Beginning net position $1,094,581 $1,2I9,678 $I,265,704 $1,323,322 Ending net position $I,2I9,678 # $1,265,704 $I,323,322 $I,407,636 * Ties to annual Comprehensive Annual Financial Report CITY OF SEWARD PARKING ENTERPRISE FUND .Budgeted Statement of Cash Flow For 2020 and 202I 2019 2020 2021 Budget Budget Budget Beginning Cash Balance at 1/1/19 *: $1,037,021 Cash is provided by(used for): Change in net position $46,026 $57,618 $84,314 Add expense items not affecting cash Depreciation II,682 24,I88 24,808 Net cash provided by operations $57,708 $81,806 $1 9,12 Other uses of cash Capital outlay(a) ($23,000) (a) ($I73,()00) (b) ($23,000) (c) Net increase(decrease) in cash $ 4,7 -$91,194 $ 6,122 Estimated ending cash balance $1,071,729 $980,535 $1,066,657 (*) Ties to Comprehensive Annual Financial Report (a) $I3K motor pool contribution, $IOK pay station equipment. (b) $ISOK NE Parking Lot paving;$I3K motor pool contribution; $IOK pay station equipment. (c) $I3K motor pool contribution, $IOK equipment. City of Seward Parking Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 tevenues Actual Actual Actual Actual YTD Budget Budget %Chg Budget 3000 5200 S.Harbor Lot 131,032 128,710 122,479 153,667 128,000 125,000 (2.34) 125,000 3000 5201 N.Harbor Lot 69,764 71,336 97,758 97,914 67,000 95,000 41.79 95,000 3000 5202 N.E.Ramp Lot 44,826 46,597 46,638 71,462 45,000 47,000 4.44 47,000 3000 5204 S.Harbor Uplands Lot 24,014 18,229 10,972 25,362 25,000 18,000 (28.00) 18,000 3000 5205 Slip Holder Parking Passes 25,507 24,840 27,757 16,639 25,000 27,000 8.00 27,000 3000 5206 Employee Passes 10,047 9,626 11,659 4,590 9,000 10,000 11.11 10,000 3000 5207 Miscellaneous Parking Fees 963 1,575 65 51 0 0 0.00 0 3000 5208 S.W.Harbor Lot 0 466 1,280 0 0 1,000 0.00 1,000 3000 5209 Company Vehicle Pass 327 0 0 0 0 0 0.00 0 3000 5210 Vehicle wl Trailer 13,278 12,897 29,795 10,314 20,000 24,000 20.00 24,000 3000 5211 Visitor Parking Permits 1,304 757 1,869 654 650 1,200 84.62 1,200 3000 5212 Fines-Parking Tickets 5,665 14,224 2,344 1,357 2,000 2,500 25.00 2,500 3000 5899 Miscellaneous Revenue 1,621 1,366 0 465 0 0 0.00 0 3000 5901 EF Investment Interest 970 10,161 13,969 14,458 7,000 10,000 42.86 10,000 otal Revenues $ 329,318 $ 340,784 $ 366,585 $ 396,933 $ 328,650 $ 360,700 $ 9,75 $ 360,700 City of Seward Parking Enterprise Fund 2020/2021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Personnel Costs: Actual Actual Actual Thru 9130 Budget Budget %Cho Budget 6000 Salaries 83,769 97,524 77,953 58,353 121,850 126,156 3.53 117,103 60010vertime 9,959 3,511 3,855 8,658 4,000 5,591 39.78 5,591 6100 Medicare 5,596 4,964 4,456 4,183 7,976 8,980 12.59 8,425 6101 Unemployment Insurance 2,824 2,598 6,213 0 2,000 3,500 75.00 3,500 6102 Workers'Compensation 12,329 8,922 4,467 3,892 7,800 10,899 39.73 10,132 6200 Leave Time 2,500 3,027 0 3,275 0 0 0.00 0 6201 Retirement Benefits 4,788 1,884 2,670 2,227 4,300 3,938 (8.42) 3,897 6202 Health Insurance 12,824 11,605 13,580 5,947 5,884 6,802 15.60 7,142 Total Personnel Costs: $ 134,589 $ 134,035 $ 113,194 $ 86,535 $ 153,810 $ 165,866 $ 7.84 $ 155,790 Non-Personnel Costs: 7001 Communications 2,606 2,600 3,121 1,432 3,400 3,250 (4.41) 3,250 7002 Postage and Freight 203 249 868 544 1,000 1,000 0.00 1,000 7003 Bank and Credit Card Fees 7,791 8,220 10,009 7,369 8,700 10,000 14.94 10,000 7004Insurance 2,444 2,433 3,182 1,657 2,500 3,200 28.00 3,200 7009 Contracted Services 5,215 4,430 475 963 4,500 3,000 (33.33) 4,500 7011 Testing 508 533 587 0 500 600 20.00 600 7012 Other Special Services 5,521 0 0 2,887 9,000 3,000 (66.67) 3,000 7015 Utilities 939 504 808 633 1,000 1,000 0.00 1,015 7210 Vehicle Supplies 188 6,720 1,935 1,498 4,000 3,000 (25,00) 3,000 7211 Gas&Lube 454 658 1,087 966 1,500 1,250 (16.67) 1,275 7212 Uniform Allowance 2,303 1,631 87 0 1,200 1,000 (16.67) 1,000 7213 Safety Equipment 1,879 0 124 0 1,200 1,000 (16.67) 1,000 7214 Janitorial Supplies 0 48 0 458 250 250 0.00 250 7215 Operating Supplies 24,958 13,062 11,556 16,863 9,250 13,000 40.54 13,000 7216 Maintenance&Repair 5,536 7,133 10,496 7,088 10,500 9,000 (14.29) 9,500 7217 Small Tools&Equipment 1,451 553 10,712 51 5,000 5,000 0.00 4,000 7300 Advertising 145 14 245 0 1,000 300 (70.00) 300 7301 Subscriptions&Dues 9 11,886 595 494 7,500 5,000 (33,33) 5,000 7302 Travel&Subsistence 250 20 434 0 1,500 1,000 (33.33) 1,000 7303 Education&Training 0 0 0 125 1,500 1,000 (33.33) 1,000 7304 Equipment Rent 0 0 0 0 3,000 750 (75.00) 750 7307 GF Administrative Fee 10,188 10,432 11,221 8,550 11,400 11,537 1.20 11,400 7330 P.I.L.T. 26,268 26,445 28,209 21,700 25,732 28,056 9.03 28,056 7331 Reclass PILT to Transfer-Out (26,268) (26,445) (28,209) (21,700) (25,732) (28,056) 9.03 (28,056) 7805 Promotion 0 0 0 2,800 2,000 2,000 0.00 2,000 7810 Miscellaneous Expense 11 0 0 79 0 0 0.00 0 7900 Depreciation Expense 24,477 22,013 19,546 22,444 11,682 29,023 148.44 11,500 8101Infrastructure 0 0 0 0 0 150,000 0.00 0 8103 Capital Equipment 0 0 123,118 0 10,000 10,000 0.00 10,000 8104 Motor Pool Rent 0 0 13,000 9,750 13,000 13,000 0.00 13,000 Total Non-Personnel Costs: $ 97,076 $ 93,139 $ 223,206 $ 86,651 $ 126,082 $ 282,160 $ 123.00 $ 115,540 Total Expenditures $ 231,665 $ 227,174 $ 336,400 $ 173,186 $ 279,892 $ 448,026 $ 60.07 $ 271,330 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2020 and 2021 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out Federal and state lobbying 0 0 Payments-in-Lieu-of-Tax 28,056 28,056 $0 $28,056 $0 $28,056 ELECTRIC ENTERPRISE FUND Budgeted Statement of Revenues and Expenses And Change in Net Position For Fiscal Years 2020 and 202I 20I8 20I9 2020 202I Actual# Budget Budget Budget Operating revenue: Sales: Residential 3,283,7IS 3,32I,034 3,220,5II 3,3S8,883 Small General Service I,745,7S8 I,7I7,202 1,737,809 I,758,4IS Large General Service 4,I42,930 4,634,080 4,689,689 4,745,298 Harbor Power Sales 366,385 420,000 391,320 397,640 Industrial Sales/Special Contracts I,260,I36 I,40S,I06 1,421,968 I,438,829 Street&Yard Lights 7S,993 74,000 74,888 7S,776 Miscellaneous IOS,I28 76,000 7S,900 76,800 Total operating revenue: $IO,980,04S I I,647,422 $11,612,085 I I,85I,64I Operating e: Before depreciation: Salaries and Benefits 1,719,944 I,849,980 I,757,466 I,807,476 Work order charges(salaries) (47,340) (60,000) (70,000) (70,000) Purchased services 845,887 911,210 899,7I4 906,907 Power for resale S,2SO,I47 5,258,944 S,574,042 5,38S,IS9 Supplies&maintenance 3SI,620 3S3,SOO 372,232 376,924 Work order charges(supplies) (36,960) (30,000) (40,000) (40,000) General&Administrative I,4I7,I07 I,I90,906 1,224,236 1,238,527 Total operatingexpense: $9,SOO,405 $9,474,S40 $9,717,6909,604, 93 Operating income before depreciation I,479,640 2,172,882 I,894,395 2,246,648 Depreciation I,63I,726 I,SSI,440 I,58S,249 1,606,831 Earnings from operations - I52,086 $621,442 $309,146 $639,817 Non-operating revenue(expense) Interest income 113,956 57,000 70,000 70,000 Interest expense (I84,242) (202,303) (194,067) (I85,S82) Other revenue(expense) 42,759 - 800 800 Total non-operating revemies(expenses) (27,S27) (I45,303) (I23,26?) (114,782) Earnings before contributions and transfers -$I79,6I3 $476,I39 $I85,879 $525,035 Capital contributions and special items 87,297 0 0 0 Transfers(to)/from other funds (I,3I7,770) (I,272,II3) (I,283,2I3) (I,294,394) Change in net position (I,4I0,086) (795,974) (I,097,334) (769,359) Beginning net position $28,654,835 $27,244,749 $26,448,775 $25,35I,44I Ending net position $27,244,749 * $26,448,775 $25,35I,44I $24,582,082 '.Dies to annual Comprehensive Annual Financial Report Of total depreciation expense,the following amounts were attributable to capital assets funded with capital contributions: (a)$990,369 or 61%,(b)$964,3IS or 63%,(c)$975,887 or 62%,(d)$97S,887 or 61% CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2020 and 202I 20I9 2020 202I Budget Budget Budget Beginning Cash Balance at I j1/19 (#): $6,589,593 Cash is provided by(used for): Change in net position (795,974) (I,097,334) (769,359) Add expense items not affecting cash Depreciation 1,55I,440 1,585,249 1,606,831 Net cash provided by operations $755,466 $487,915 $837,472 Other sources(uses) of cash Loan repayment from General Fund 0 0 (a) 0 (a) Debt principal payments (165,000) (170,000) (b) (I80,000) (c) Capital outlay (555,000) (665,780) (d) (586,160) (e) Net increase(decrease)in cash $35,466 -$347,865 $7I,312 Estimated ending cash balance $6,625,059 $6,277,194 $ , 4 ,506 (a)From General Fund to recover payments made to subsidize SMIC enterprise fund. Administration may recommend eliminating this repayment. (b)$I70K represents Electric generator bond;matures 2038 (c)$180K represents Electric generator bond;matures 2038 (d)$665,780 represents Infrastructure$140,240,Motor pool$360,000,Work orders$I IOK;Equipment$55,540. (e)$586,160 represents Infrastructure$143,360;Motor pool$276,480,Work orders$110,000,Equipment$56,320. City of Seward Electric Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Actual YTD Budget Budget %Chg Budget tevenues 5000 5300 Residential 1,952,352 2,072,006 1,517,626 1,276,509 1,394,769 1,411,506 1.20 1,428,243 5000 5302 Residential fuel factor 818,728 1,068,739 1,247,069 1,053,855 1,423,604 1,300,312 (8.66) 1,415,915 5000 5303 Residential customer charge 491,087 503,864 519,020 309,898 502,661 508,693 1.20 514,725 5000 5310 SG Service 1,087,722 1,105,833 862,705 748,964 870,384 880,829 1.20 891,273 5000 5312 SG fuel factor 408,643 520,371 631,499 569,883 621,648 629,108 1.20 636,568 5000 5313 SG Customer Charge 215,252 226,855 241,554 148,738 225,170 227,872 1.20 230,574 5000 5320 LG Service 1,930,492 1,916,749 1,091,555 1,128,880 1,358,664 1,374,968 1.20 1,391,272 5000 5322 LG fuel factor 1,184,352 1,436,201 1,688,124 1,477,504 1,808,242 1,829,941 1.20 1,851,640 5000 5323 LG customer charge 44,673 46,327 47,062 27,125 45,802 46,352 1.20 46,901 50005324 LG demand charge 1,390,664 1,384,044 1,316,334 866,235 1,421,372 1,438,428 1.20 1,455,485 5000 5326 Alternate Energy (505) 0 (145) 0 0 0 0.00 0 5000 5340 Spec.Contract Energy 177,930 285,470 347,979 416,107 486,240 492,075 1.20 497,910 5000 5342 Special Contract fuel factor 402,817 547,322 493,290 348,386 493,974 499,902 1.20 505,829 5000 5343 Spec.Contract customer charge 988 1,010 1,290 916 1,064 1,077 1.22 1,090 5000 5345 Special Contract Demand 411,577 439,898 417,577 262,769 423,828 428,914 1.20 434,000 5000 5350 Harbor Fund Power Sales 308,846 276,617 212,669 130,051 310,000 280,000 (9.68) 285,000 5000 5352 Harbor power fuel factor 108,693 117,926 153,716 104,613 110,000 111,320 1.20 112,640 5000 5360 Street&Yard 65,660 65,522 70,096 53,408 70,000 70,840 1.20 71,680 5000 5362 Yard Light Fuel 3,862 4,646 5,897 4,328 4,000 4,048 1.20 4,096 5000 5801 Turn on Fees 19,776 17,833 27,779 18,754 20,000 20,240 1.20 20,480 5000 5802 Equipment Rental 19,660 47,189 11,893 0 20,000 20,240 1.20 20,480 5000 5803 Joint Pole Use 9,984 10,152 10,776 0 10,000 10,120 1.20 10,240 5000 5804 Work Order Revenue 36,159 21,021 21,865 (430) 20,000 20,240 1.20 20,480 5000 5805 Chugach Coop Divid. 251,370 92,359 23,616 281,043 0 0 0.00 0 5000 5890 Collection of Doubtful Accounts 1,400 0 868 129 1,000 800 (20.00) 800 5000 5899 Miscellaneous Revenue 5,880 0 9,199 26,749 5,000 5,060 1.20 5,120 5000 5901 EF Investment Interest 6,074 69,101 86,204 102,932 7,000 30,000 328.57 30,000 5000 5905 EF Penalties and Interest 50,585 48,333 27,752 32,243 50,000 40,000 (20.00) 40,000 5000 5919 Contra PERS On-Behalf paid by SOA (2,463) 4,931 0 0 0 0 0.00 0 5000 5920 PERS On-Behalf paid by SOA 39,731 28,811 (5,583) 0 0 0 0.00 0 5000 5923 Spec.Proj.Other Rev. 0 475,914 0 0 0 0 0.00 0 5000 5940 Amort.of CIA-General 775,741 981,212 990,369 736,101 964,315 975,887 1.20 975,887 5000 5941 Amort.Bond Premium 13,834 13,834 13,834 0 13,834 14,000 1.20 14,000 5000 5990 Surplus Sales 200 0 0 0 0 0 0.00 0 "otal Revenues $12,231,764 $13,830,090 $12,083,489 $10,125,690 $12,682,571 $12,672,772 $ (0.08) $12,912,328 City of Seward Electric Enterprise Fund 2020/2021 Biennial Operating Budget Expenditure Line Rem by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Thru 9130 Budget Budget %Cho Budget Personnel Costs: 6000 Salaries 761,684 835,591 827,109 604,961 967,539 892,358 (7,77) 909,480 6001Overtime 94,481 247,895 146,001 77,706 66,881 61,252 (8.42) 62,958 6002 Standby Time 93,334 94,183 95,317 73,782 96,353 97,951 1.66 100,626 6100 Medicare 19,048 23,444 18,629 12,490 17,239 15,964 (7.40) 16,335 6101 Unemployment Insurance 594 7968 6,886 0 0 0 0.00 0 6102 Workers'Compensation 66,222 112:723 78,867 56,559 84,648 62,665 (25.97) 64,174 6200 Leave Time 80,079 87,340 87,516 65,919 103,235 98,898 (4.20) 106,776 6201 Retirement Benefits 572,776 121,169 199,011 139,418 184,062 206,179 12.02 210,382 6202 Health Insurance 249,539 262,752 260,158 202,000 301,823 293,784 (2.66) 308,520 6204 Meal Allowance 10,172 14,257 6,353 3,656 7,200 7,286 1.19 7,373 6205 Electric Union Benefits 9,828 18,455 1,868 1,979 21,000 21,252 1.20 21,504 6209 PERS DC Forfeitures 0 0 (7,771l) (2,516) 0 0 0.00 0 Total Personnel Costs: $ 1,957,757 $ 1,825,777 $ 1,719,944 $ 1,235,954 $ 1,849,980 $ 1,757,589 $ (4,99) $ 1,808,128 Non-Personnel Costs: 7001 Communications 17,068 27,074 19,986 14,577 21,500 21,758 1.20 22,016 7002 Postage and Freight 13,448 21,565 14,078 9,704 23,000 19,692 (14.38) 19,884 7003 Bank and Credit Card Fees 59,292 68,867 77,500 62,769 90,760 91,849 1.20 92,938 7004Insurance 59,109 58,682 64,797 36,028 65,000 65,780 1.20 66,560 7006 Legal 63,368 21,889 13,745 33,702 60,000 50,540 (15.77) 51,080 7007 Legal Settlement 852 0 0 0 0 0 0.00 0 7009 Contracted Services 172,918 226,541 400,208 138,140 442,950 386,049 (12,85) 389,069 7010 Engineering 13,835 42,897 41,514 37,936 30,000 65,000 116.67 65,000 7011 Testing 1,755 4,812 4,609 1,153 500 1,000 100.00 1,000 7012 Other Special Services 21,792 16,059 13,851 9,482 15,000 15,000 0.00 15,360 7015 Utilities 124,586 159,066 144,238 121,132 121,500 141,554 16.51 142,016 7016 Heating Fuel 18,706 20,031 29,483 8,305 18,000 18,216 1.20 18,432 7017 Rents&Leases 21,605 17,633 21,877 23,253 23,000 23,276 1.20 23,552 7101 Chugach Power Purchases 2,165,628 2,163,292 1,890,465 1,586,282 2,246,484 2,273,442 1.20 2,300,400 7102 Power Fuel Costs 2,807,634 3,722,365 3,334,521 2,254,775 2,912,460 3,200,000 9.87 2,982,359 7103 Fuel for Generators 24,731 17,037 25,161 11,947 100,000 100,600 0.60 102,400 7210 Vehicle Supplies 33,301 21,105 12,059 21,367 10,000 10,120 1.20 10,240 7211 Gas&Lube 27,840 45,229 31,376 14,984 38,000 38,456 1.20 38,912 7212 Uniform Allowance 0 43 1,782 15,844 1,500 17,000 1,033.33 17,000 7213 Safety Equipment 4,358 10,605 7,944 1,791 6,000 5,560 (7.33) 5,620 7215 Operating Supplies 240,388 287,784 266,277 92,451 183,000 185,196 1.20 187,392 7216 Maintenance&Repair 22,757 44,506 19,439 14,364 90,000 90,720 0.80 92,160 7217 Small Tools&Equipment 41,198 18,838 12,742 21,696 25,000 25,180 0.72 25,600 7300 Advertising 593 8,419 1,389 672 6,000 6,072 1.20 6,144 7301 Subscriptions&Dues 46,071 10,209 30,854 2,796 85,600 86,627 1.20 87,654 7302 Travel&Subsistence 21,758 28,340 37,332 16,055 28,000 48,096 71.77 48,192 7303 Education&Training 5,024 15,134 11,719 4,906 28,000 28,336 1.20 28,672 7304 Equipment Rent 2,552 32,164 5,037 27,599 25,000 35,180 40.72 35,360 7307 GF Administrative Fee 888,535 909,860 938,293 714,980 953,306 964,745 1.20 976,185 7330 P.I.L.T. 902,861 973,193 874,797 561,485 931,794 928,967 (0,30) 948,131 7331 Reclass PILT to Transfer-Out (902,861) (973,193) (874,797) (561,485) (931,794) (928,967) (0.30) (948,131) 7808 Bad Debt Expense 3,686 8,297 52,844 (1.72) 30,000 20,000 (33.33) 20,480 7810 Miscellaneous Expense 3,030 37,498 3,771 272 35,000 35,180 0.51 35,840 7900 Depreciation Expense 1,446,721 1,585,449 1,631,726 1,224,170 1,551,440 1,585,249 2.18 1,606,831 8010 Utility Deposit Interest 1,232 1,300 1,324 865 1,200 1,214 1.17 1,229 8011 Bonding Expense 73,458 41,137 0 0 0 0 0.00 0 8012 Debt Service Interest Expense 185,626 192,344 184,242 105,158 180,200 171,950 (4.58) 163,450 8013 Amortize Deferred Loss on 0 20,903 20,903 0 0 0 0.00 0 Bonds 8014 Debt Service Amortization of 0 0 0 0 20,903 20,903 0.00 20,903 Bond Issue Costs 8101Infrastructure 0 0 0 58,800 140,000 140,240 0.17 143,360 8103 Capital Equipment 0 0 85,163 15,281 55,000 55,540 0.98 56,320 8104 Motor Pool Rent 291,600 175,000 270,000 202,500 270,000 360,000 33.33 276,480 City of Seward Electric Enterprise Fund 202012021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Thru 9130 Budget Budget %Chq Budget 8105 Improvements other than 0 0 3,450 0 0 0 0.00 0 Buildings 8200 Work Order Sal/Benefit credits (121,632) (200,428) (47,340) 0 (60,000) (70,000) 16.67 (70,000) 8201 Work Order Operating Supply (82,479) (62,987) (36,960) 400 (30,000) (40,000) 33.33 (40,000) credits 8300 Debt Service Principal 240,000 150,000 160,000 165,000 165,000 170,000 3.03 180,000 Total Non-Personnel Costs: $ 8,961,944 $9,968,559 $9,801,399 $7,070,964 $10,008,303 $10,465,320 $ 4.57 $10,246,090 Total Expenditures $ 10,919,701 $11,794,336 $11,521,343 $8,306,918 $11,858,283 $12,222,909 $ 3.07 $12,054,218 City of Seward Electric Enterprise Fund Electric-General Operations 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 361,443 380,596 403,324 432,986 400,394 (7.53) 410,328 2.48 15000 6001 Overtime 31,962 81,506 63,502 14,122 18,230 29.09 18,744 2.82 15000 6002 Standby Time 6,247 7,998 2,169 4,227 6,498 53.73 6,675 2.72 15000 6100 Medicare 6,750 9,302 7,436 5,868 5,071 (13.58) 5,213 2.80 15000 6101 Unemployment Insurance 594 7,968 698 0 0 0.00 0 0.00 15000 6102 Workers'Compensation 24,400 65,462 40,181 38,502 26,566 (31.00) 27,222 2.47 15000 6200 Leave Time 49,079 52,309 55,380 73,261 68,648 (6.30) 74,649 8.74 15000 6201 Retirement Benefits 428,879 (35,236) 83,737 90,883 90,364 (0.57) 92,654 2.53 15000 6202 Health Insurance 91,673 99,968 104,246 139,224 90,058 (35,31) 94,579 5.02 15000 6204 Electric Meal Allowance 7,085 12,596 5,130 7,200 7,286 1.19 7,373 1.19 15000 6205 Electric Union Benefits 8,833 16,768 971 21,000 21,252 1.20 21,504 1.19 15000 6209 Contra-Retirement PERS DC 0 0 0 0 0 0.00 0 0.00 Forfeitures Total Personnel Costs: $ 1,016,945 $ 699,237 $ 766,774 $ 827,273 $ 734,367 $ (11.23) $ 758,941 $ 3.35 Non-Personnel Costs: 15000 7001 Communications 2,585 7,156 6,172 7,500 7,590 1.20 7,680 1.19 15000 7002 Postage and Freight 10,106 18,590 13,244 16,000 16,192 1.20 16,384 1.19 15000 7003 Bank and Credit Card Fees 59,292 68,829 77,500 90,760 91,849 1.20 92,938 1.19 15000 7004 Insurance 58,949 58,375 64,657 65,000 65,780 1.20 66,560 1.19 15000 7006 Legal 51,468 19,964 13,745 45,000 45,540 1.20 46,080 1.19 15000 7009 Contracted Services 70,931 93,546 115,115 134,950 136,569 1.20 138,189 1.19 15000 7010 Engineering 995 11,461 1,470 30,000 60,000 100.00 60,000 0.00 15000 7011 Testing 1,587 4,505 3,210 0 0 0.00 0 0.00 15000 7012 Other Special Services 9,159 1,358 2,651 0 0 0.00 0 0.00 15000 7015 Utilities 4,972 3,568 4,375 4,500 4,554 1.20 4,608 1.19 15000 7016 Heating Fuel 7,924 12,397 25,917 12,000 12,144 1.20 12,288 1.19 15000 7017 Rents&Leases 0 930 125 3,000 3,036 1.20 3,072 1.19 15000 7103 Fuel for Generators 0 0 997 0 0 0.00 0 0.00 15000 7210 Vehicle Supplies 32,140 21,105 12,059 10,000 10,120 1.20 10,240 1.19 15000 7211 Gas&Lube 12,835 22,555 20,750 27,500 27,830 1.20 28,160 1.19 15000 7212 Uniform Allowance 0 0 426 1,500 17,000 1,033.33 17,000 0.00 15000 7213 Safety Equipment 2,839 1,031 6,919 5,000 5,060 1.20 5,120 1.19 15000 7215 Operating Supplies 216,839 219,867 181,151 100,000 101,200 1.20 102,400 1.19 15000 7216 Maintenance&Repair 2,464 33,116 10,238 50,000 50,600 1.20 51,200 1,19 15000 7217 Small Tools&Equipment 23,232 7,797 12,742 15,000 15,180 1.20 15,360 1.19 15000 7300 Advertising 287 2,143 65 5,000 5,060 1.20 5,120 1.19 15000 7301 Subscriptions&Dues 1,669 2,839 2,994 5,600 5,667 1.20 5,734 1.18 15000 7302 Travel&Subsistence 2,788 2,656 13,941 8,000 8,096 1.20 8,192 1.19 15000 7303 Education&Training 1,862 462 5,504 8,000 8,096 1.20 8,192 1.19 15000 7304 Equipment Rent 0 0 0 5,000 5,060 1.20 5,120 1.19 15000 7307 GF Administrative Fee 888,535 909,860 938,293 953,306 964,745 1.20 976,185 1.19 15000 7330 P.I.L.T. 902,861 973,193 874,797 931,794 928,967 (0.30) 948,131 2.06 150007331ReciassPILTtoTransfer-Out (902,861) (973,193) (874,797) (931,794) (928,967) (0.30) (948,131) 2.06 15000 7805 Promotion 0 0 0 0 0 0.00 0 0.00 15000 7808 Bad Debt Expense 3,686 8,297 52,844 30,000 20,000 (33.33) 20,480 2.40 15000 7810 Miscellaneous Expense 2,730 36,957 557 20,000 20,000 0.00 20,480 2.40 15000 7900 Depreciation Expense 1,419,699 1,546,083 1,570,346 1,512,074 1,526,782 0.97 1,548,364 1.41 15000 8010 Utility Deposit Interest 1,232 1,300 1,324 1,200 1,214 1.17 1,229 1.24 15000 8011 Bonding Expense 0 0 0 0 0 0.00 0 0.00 15000 8101 Infrastructure 0 0 0 20,000 20,240 1.20 20,480 1.19 15000 8103 Capital Equipment 0 0 57,143 45,000 45,540 1.20 46,080 1.19 15000 8104 Motor Pool Rent 97,200 90,000 90,000 0 90,000 0.00 0 (100.00) 15000 8105 Improvements other than Buildings 0 0 3,450 0 0 0,00 0 0.00 Total Non-Personnel Costs: $ 2,988,005 $ 3,206,747 $ 3,309,924 $ 3,230,890 $ 3,390,744 $ 4.95 $ 3,342,935 $ 1.41 Total Expenditures $ 4,004,950 $ 3,905,984 $ 4,076,698 $ 4,058,163 $ 4,125,111 $ 1.65 $ 4,101,876 $ (0.56) City of Seward Electric Enterprise Fund Electric•Administration 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 225,401 219,329 187,333 273,950 291,166 6.28 293,374 0.76 15000 6001 Overtime 1,661 1,387 32 750 750 0.00 750 0.00 15000 6002 Standby Time 49 0 0 0 0 0.00 0 0.00 15000 6100 Medicare 4,789 3,842 3,956 4,355 4,452 2.23 4,498 1.03 15000 6101 Unemployment Insurance 0 0 6,188 0 0 0.00 0 0.00 15000 6102 Workers'Compensation 2,727 3,352 2,099 2,873 2,415 (15.94) 2,433 0,75 15000 6200 Leave Time 31,000 35,031 32,136 29,974 30,250 0.92 32,127 6.20 15000 6201 Retirement Benefits 27,615 24,053 16,520 24,536 15,935 (35.05) 16,099 1.03 15000 6202 Health Insurance 88,906 90,919 76,855 117,672 136,032 15.60 142,848 5.01 Total Personnel Costs: $ 382,148 $ 377,913 $ 325,119 $ 454,110 $ 481,000 $ 5.92 $ 492,129 $ 2.31 Non-Personnel Costs: 15000 7001 Communications 10,628 16,090 10,101 10,000 10,120 1.20 10,240 1.19 15000 7002 Postage and Freight 345 11 550 1,000 500 (50,00) 500 0.00 15000 7003 Bank and Credit Card Fees 0 38 0 0 0 0.00 0 0.00 15000 7004 Insurance 160 307 140 0 0 0.00 0 0.00 15000 7006 Legal 11,899 1,925 0 15,000 5,000 (66.67) 5,000 0.00 15000 7007 Legal Settlement 852 0 0 0 0 0.00 0 0.00 15000 7009 Contracted Services 5,928 57,770 92,667 80,000 80,000 0.00 81,920 2.40 15000 7010 Engineering 1,199 0 0 0 0 0.00 0 0.00 15000 7011 Testing 168 307 1,398 500 1,000 100.00 1,000 0.00 15000 7012 Other Special Services 12,755 12,131 10,000 15,000 15,000 0.00 15,360 2.40 15000 7017 Rents&Leases 0 2,080 0 0 0 0.00 0 0.00 15000 7210 Vehicle Supplies 1,161 0 0 0 0 0.00 0 0.00 15000 7211 Gas&Lube 2,100 18,464 5,333 3,000 3,036 1.20 3,072 1.19 15000 7212 Uniform Allowance 0 43 1,356 0 0 0.00 0 0.00 15000 7213 Safety Equipment 0 0 329 1,000 500 (50.00) 500 0.00 15000 7215 Operating Supplies 8,381 9,442 8,115 10,000 10,120 1.20 10,240 1.19 15000 7216 Maintenance&Repair 0 0 0 0 0 0.00 0 0.00 15000 7217 Small Tools&Equipment 0 1,797 0 10,000 10,000 0.00 10,240 2.40 15000 7300 Advertising 307 6,275 1,324 1,000 1,012 1.20 1,024 1.19 15000 7301 Subscriptions&Dues 44,402 7,175 27,760 80,000 80,960 1.20 81,920 1.19 15000 7302 Travel&Subsistence 18,970 25,684 23,266 20,000 40,000 100.00 40,000 0.00 15000 7303 Education&Training 3,161 14,672 6,214 15,000 15,180 1.20 15,360 1.19 15000 7304 Equipment Rent 2,552 2,552 5,037 3,000 3,036 1.20 3,072 1.19 15000 7808 Bad Debt Expense 0 0 0 0 0 0.00 0 0.00 15000 7810 Miscellaneous Expense 0 341 3,214 0 0 0.00 0 0.00 15000 7900 Depreciation Expense 7,430 5,104 5,104 5,104 0 (100.00) 0 0.00 15000 8103 Capital Equipment 0 0 0 10,000 10,000 0.00 10,240 2.40 15000 8104 Motor Pool Rent 194,400 85,000 180,000 270,000 270,000 0.00 276,480 2.40 Total Non-Personnel Costs: $ 326,798 $ 267,208 $ 381,908 $ 549,604 $ 555,464 $ 1.07 $ 566,168 $ 1.93 Total Expenditures $ 708,946 $ 645,121 $ 707,027 $ 1,003,714 $ 1,036,464 $ 3.26 $ 1,058,297 $ 2.11 City of Seward Electric Enterprise Fund Electric-Standby Generation 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 4,928 9,548 7,295 7,180 6,865 (4.39) 7,035 2.48 15000 6001 Overtime 972 2,610 1,924 2,151 941 (56.25) 967 2.76 15000 6002 Standby Time 0 0 0 78 0 (100.00) 0 0.00 15000 6100 Medicare 117 234 142 129 99 (23,26) 102 3.03 15000 6102 Workers'Compensation 681 1,154 1,001 1,066 601 (43.62) 616 2.50 15000 6201 Retirement Benefits 1,268 2,186 1,497 506 862 70.36 884 2.55 15000 6202 Health Insurance 1,252 2,241 2,018 735 1,200 63.27 1,260 5.00 15000 6204 Electric Meal Allowance 66 0 40 0 0 0.00 0 0.00 15000 6205 Electric Union Benefits 20 55 16 0 0 0.00 0 0.00 Total Personnel Costs: $ 9,304 $ 18,028 $ 13,933 $ 11,845 $ 10,568 $ (10.78) $ 10,864 2.80 Non-Personnel Costs: 15000 7002 Postage and Freight 248 601 15 1,000 500 (50.00) 500 0.00 15000 7009 Contracted Services 0 2,481 2,366 0 2,500 0.00 0 (100.00) 15000 7010 Engineering 0 174 0 0 0 0.00 0 0.00 15000 7015 Utilities 13,139 15,302 14,490 17,000 17,000 0.00 17,408 2.40 15000 7016 Heating Fuel 83 0 0 0 0 0.00 0 0,00 15000 7103 Fuel for Generators 24,731 17,037 24,164 50,000 50,000 0.00 51,200 2.40 15000 7211 Gas&Lube 5,418 0 5,293 7,500 7,590 1.20 7,680 1.19 15000 7213 Safety Equipment 0 9,573 0 0 0 0.00 0 0.00 15000 7215 Operating Supplies 16,585 23,115 438 5,000 5,060 1.20 5,120 1.19 15000 7216 Maintenance&Repair 1,484 1,920 1,504 30,000 30,000 0.00 30,720 2.40 15000 7217 Small Tools&Equipment 109 0 0 0 0 0.00 0 0.00 15000 7301 Subscriptions&Dues 0 5 0 0 0 0.00 0 0.00 15000 7302 Travel&Subsistence 0 0 0 0 0 0.00 0 0.00 15000 7303 Education&Training 0 0 0 5,000 5,060 1.20 5,120 1.19 15000 7810 Miscellaneous Expense 0 0 0 15,000 15,180 1.20 15,360 1,19 Total Non-Personnel Costs: $ 61,797 $ 70,208 $ 48,270 $ 130,500 $ 132,890 $ 1.83 $ 133,108 $ 0.16 Total Expenditures $ 71,101 $ 88,236 $ 62,203 $ 142,345 $ 143,458 $ 0.78 $ 143,972 $ 0.36 City of Seward Electric Enterprise Fund Electric•Substation Operations 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 79,117 64,759 70,189 122,243 71,131 (41.81) 72,896 2.48 15000 6001 Overtime 5,791 3,955 4,475 1,878 2,016 7.35 2,073 2.83 15000 6100 Medicare 1,328 1,090 1,161 1,293 802 (37.97) 825 2.87 15000 6102 Workers'Compensation 9,798 7,510 8,986 14,857 7,545 (49.22) 7,732 2.48 15000 6201 Retirement Benefits 15,561 13,346 13,183 6,241 10,433 67.17 10,697 2.53 15000 6202 Health Insurance 19,674 15,822 18,182 10,668 17,191 61.15 18,054 5.02 15000 6205 Electric Union Benefits 266 219 215 0 0 0.00 0 0.00 Total Personnel Costs: $ 131,535 $ 106,701 $ 116,391 $ 157,180 $ 109,118 $ (30.58) $ 112,277 $ 2.90 Non-Personnel Costs: 15000 7001 Communications 3,854 3,828 3,713 4,000 4,048 1.20 4,096 1.19 15000 7002 Postage and Freight 2,430 2,363 269 5,000 2,500 (50.00) 2,500 0.00 15000 7009 Contracted Services 425 9,472 21,570 15,000 15,180 1.20 15,360 1.19 15000 7010 Engineering 9,204 8,584 3,365 0 5,000 0.00 5,000 0.00 15000 7015 Utilities 106,474 140,196 125,373 100,000 120,000 20.00 120,000 0.00 15000 7016 Heating Fuel 10,698 7,634 3,566 6,000 6,072 1.20 6,144 1.19 15000 7103 Fuel for Generators 0 0 0 50,000 50,600 1.20 51,200 1.19 15000 7211 Gas&Lube 7,486 66 0 0 0 0.00 0 0.00 15000 7213 Safety Equipment 1,519 0 697 0 0 0.00 0 0.00 15000 7215 Operating Supplies 13,873 8,966 26,889 10,000 10,120 1.20 10,240 1.19 15000 7216 Maintenance&Repair 17,569 6,386 5,114 5,000 5,060 1.20 5,120 1.19 15000 7217 Small Tools&Equipment 2,268 340 0 0 0 0.00 0 0.00 15000 7301 Subscriptions&Dues 0 26 0 0 0 0.00 0 0.00 15000 7302 Travel&Subsistence 0 0 125 0 0 0.00 0 0.00 15000 7304 Equipment Rent 0 0 0 3,000 3,036 1.20 3,072 1.19 15000 7810 Miscellaneous Expense 0 0 0 0 0 0.00 0 0.00 15000 7900 Depreciation Expense 2,096 7,343 7,343 7,343 8,309 13.16 8,309 0.00 15000 8103 Capital Equipment 0 0 21,895 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 177,896 $ 195,204 $ 219,919 $ 205,343 $ 229,925 $ 11.97 $ 231,041 $ 0.49 Total Expenditures $ 309,431 $ 301,905 $ 336,310 $ 362,523 $ 339,043 $ (6.48) $ 343,318 $ 1.26 City of Seward Electric Enterprise Fund Electric-Transmission OP&Maint 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 12,723 25,310 7,665 12,321 13,899 12.81 14,244 2.48 15000 6001 Overtime 30,363 23,032 11,240 9,228 9,410 1.97 9,676 2.83 15000 6100 Medicare 830 1,474 291 448 432 (3.57) 444 2.78 15000 6102 Workers'Compensation 4,080 4,345 1,786 2,764 2,543 (8.00) 2,606 2.48 15000 6201 Retirement Benefits 7,066 9,269 2,616 2,092 3,834 83.27 3,931 2.53 15000 6202 Health Insurance 5,033 4,878 2,496 1,830 3,296 80.11 3,461 5.01 15000 6204 Electric Meal Allowance 103 198 0 0 0 0.00 0 0.00 15000 6205 Electric Union Benefits 116 279 46 0 0 0.00 0 0.00 Total Personnel Costs: $ 60,314 $ 68,785 $ 26,140 $ 28,683 $ 33,414 $ 16.49 $ 34,362 $ 2.84 Non-Personnel Costs: 15000 7009 Contracted Services 19,536 800 0 150,000 151,800 1.20 153,600 1.19 15000 7010 Engineering 2,438 22,679 36,680 0 0 0.00 0 0.00 15000 7017 Rents&Leases 21,605 14,623 21,752 20,000 20,240 1.20 20,480 1.19 15000 7101 Chugach Power Purchases 0 0 0 0 0 0.00 0 0.00 15000 7102 Power Fuel Costs 0 0 0 0 0 0.00 0 0.00 15000 7211 Gas&Lube 0 275 0 0 0 0.00 0 0.00 15000 7215 Operating Supplies 165 5,878 0 2,000 2,024 1.20 2,048 1.19 15000 7216 Maintenance&Repair 0 3,084 2,583 5,000 5,060 1.20 5,120 1.19 15000 7217 Small Tools&Equipment 649 183 0 0 0 0.00 0 0.00 15000 7301 Subscriptions&Dues 0 19 0 0 0 0.00 0 0.00 15000 7304 Equipment Rent 0 29,613 0 10,000 20,000 100.00 20,000 0.00 15000 8101 Infrastructure 0 (2,613) 0 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 44,393 $ 74,541 $ 61,015 $ 187,000 $ 199,124 $ 6.48 $ 201,248 $ 1.07 Total Expenditures $ 104,707 $ 143,326 $ 87,155 $ 215,683 $ 232,538 $ 7.81 $ 235,610 $ 1.32 City of Seward Electric Enterprise Fund Electric-Distribution OP&Maint 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 6,791 11,385 9,440 25,460 8,886 (65.10) 9,106 2.48 15000 6001 Overtime 28,772 34,138 27,888 24,304 16,722 (31.20) 17,193 2.82 15000 6002 Standby Time 0 185 0 941 0 (100.00) 0 0.00 15000 6100 Medicare 639 942 585 744 592 (20.43) 609 2.87 15000 6102 Workers'Compensation 3,636 4,177 3,473 4,465 3,043 (31.85) 3,119 2.50 15000 6201 Retirement Benefits 6,261 7,913 4,522 2,354 3,716 57.86 3,810 2.53 15000 6202 Health Insurance 3,926 5,311 4,991 2,638 3,556 34.80 3,735 5.03 15000 6204 Electric Meal Allowance 1,973 1,370 569 0 0 0.00 0 0.00 15000 6205 Electric Union Benefits 61 127 112 0 0 0.00 0 0.00 Total Personnel Costs: $ 52,059 $ 65,548 $ 51,580 $ 60,906 $ 36,515 $ (40,05) $ 37,572 $ 2.89 Non-Personnel Costs: 15000 7009 Contracted Services 0 0 18,352 0 0 0.00 0 0.00 15000 7215 Operating Supplies 2,130 1,277 2,147 1,000 1,012 1.20 1,024 1.19 15000 7216 Maintenance&Repair 1,240 0 0 0 0 0.00 0 0.00 15000 7301 Subscriptions&Dues 0 18 100 0 0 0.00 0 0.00 15000 7304 Equipment Rent 0 0 0 4,000 4,048 1.20 4,096 1.19 15000 8101 Infrastructure 0 2,613 0 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 3,370 $ 3,908 $ 20,599 $ 5,000 $ 5,060 $ 1.20 $ 5,120 $ 1.19 Total Expenditures $ 55,429 $ 69,456 $ 72,179 $ 65,906 $ 41,575 $ (36.92) $ 42,692 $ 2.69 City of Seward Electric Enterprise Fund Electric-Wholesale Power Costs 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: 15000 7101 Chugach Power Purchases 2,165,628 2,163,292 1,890,465 2,246,484 2,273,442 1.20 2,300,400 1.19 15000 7102 Power Fuel Costs 2,807,634 3,722,365 3,334,521 2,912,460 3,200,000 9.87 2,982,359 (6.80) Total Non-Personnel Costs: $ 4,973,262 $ 5,885,657 $ 5,224,986 $ 5,158,944 $ 5,473,442 $ 6.10 $ 5,282,759 $ (348 Total Expenditures $ 4,973,262 $ 5,885,657 $ 5,224,986 $ 5,158,944 $ 5,473,442 $ 6.10 $ 5,282,759 $ (3.48) City of Seward Electric Enterprise Fund Electric-Work Orders 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 51,015 93,492 101,156 66,112 71,081 7.52 72,844 2.48 15000 6001 Overtime (7,968) 98,283 29,167 13,217 11,641 (11.92) 11,969 2.82 15000 6100 Medicare 2,608 4,592 2,048 2,281 2,546 11.62 2,617 2.79 15000 6102 Workers'Compensation 11,441 16,103 9,174 11,531 11,333 (1.72) 11,613 2.47 15000 6201 Retirement Benefits 22,834 32,821 17,619 11,357 18,028 58.74 18,485 2.53 15000 6202 Health Insurance 26,059 29,157 34,175 20,989 30,329 44.50 31,852 5.02 15000 6204 Electric Meal Allowance 946 92 480 0 0 0.00 0 0.00 15000 6205 Electric Union Benefits 271 719 224 0 0 0.00 0 0.00 Total Personnel Costs: $ 107,206 $ 275,259 $ 194,043 $ 125,487 $ 144,958 $ 15.52 $ 149,380 $ 3.05 Non-Personnel Costs: 15000 7009 Contracted Services 0 0 14,852 0 0 0.00 0 0.00 15000 7010 Engineering 0 0 0 0 0 0.00 0 0.00 15000 7012 Other Special Services (122) 2,571 1,200 0 0 0.00 0 0,00 15000 7211 Gas&Lube 0 3,870 0 0 0 0.00 0 0.00 15000 7215 Operating Supplies (17,585) 19,239 6,803 50,000 50,600 1.20 51,200 1.19 15000 7301 Subscriptions&Dues 0 81 0 0 0 0.00 0 0.00 15000 7810 Miscellaneous Expense 300 200 0 0 0 0.00 0 0.00 15000 8200 Work Order Sal/Benefit credits (121,632) (200,428) (47,340) (60,000) (70,000) 16.67 (70,000) 0.00 15000 8201 Work Order Operating Supply (82,479) (62,987) (36,960) (30,000) (40,000) 33.33 (40,000) 0.00 credits Total Non-Personnel Costs: $ (221,518) $ (237,454) $ (61,445) $ (40,000) $ (59,400) $ 48.50 $ (58,800) $ (1.01} Total Expenditures $ (114,312) $ 37,805 $ 132,598 $ 85,487 $ 85,558 $ 0.08 $ 90,580 $ 5.87 City of Seward Electric Enterprise Fund Electric-Standby 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 0 0 280 0 0 0.00 0 0.00 15000 6001 Overtime 0 404 0 0 0 0.00 0 0.00 15000 6002 Standby Time 87,038 85,698 93,148 91,107 91,453 0.38 93,951 2.73 15000 6100 Medicare 1,565 1,359 1,433 1,792 1,698 (5.25) 1,746 2.83 15000 6102 Workers'Compensation 7,009 7,634 8,741 6,174 6,922 12.12 7,093 2.47 15000 6201 Retirement Benefits 14,897 14,093 13,734 5,599 8,655 54.58 8,874 2.53 15000 6202 Health Insurance 8,650 8,445 10,766 6,001 8,877 47.93 9,323 5.02 15000 6205 Electric Union Benefits 197 183 221 0 0 0.00 0 0.00 Total Personnel Costs: $ 119,356 $ 117,816 $ 128,323 $ 110,673 $ 117,605 $ 6.26 $ 120,987 $ 2.88 Non-Personnel Costs: 15000 7301 Subscriptions&Dues 0 33 0 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 0 $ 33 $ 0 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Total Expenditures $ 119,356 $ 117,849 $ 128,323 $ 110,673 $ 117,605 $ 6.26 $ 120,987 $ 2.88 City of Seward Electric Enterprise Fund Electric•Meter Service 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 19,941 30,909 38,427 20,475 25,772 25.87 26,411 2.48 15000 6001 Overtime 2,836 2,580 6,967 1,184 1,517 28.13 1,560 2.83 15000 6002 Standby Time 0 303 0 0 0 0.00 0 0.00 15000 6100 Medicare 415 609 1,535 322 269 (16.46) 277 2.97 15000 6102 Workers'Compensation 2,402 2,985 3,162 2,360 1,663 (29.53) 1,705 2.53 15000 6201 Retirement Benefits 4,252 5,434 4,200 1,468 2,549 73.64 2,614 2.55 15000 6202 Health Insurance 4,286 6,012 5,944 1,952 3,162 61.99 3,321 5.03 15000 6204 Electric Meal Allowance 0 0 133 0 0 0.00 0 0.00 15000 6205 Electric Union Benefits 64 106 64 0 0 0.00 0 0.00 Total Personnel Costs: $ 34,196 $ 48,938 $ 60,432 $ 27,761 $ 34,932 $ 25.83 $ 35,888 $ 2.74 Non-Personnel Costs: 15000 7009 Contracted Services 75,238 62,472 135,287 63,000 0 (100.00) 0 0.00 15000 7215 Operating Supplies 0 0 39,166 5,000 5,060 1.20 5,120 1.19 15000 7216 Maintenance&Repair 0 0 0 0 0 0.00 0 0.00 15000 7217 Small Tools&Equipment 0 8,721 0 0 0 0.00 0 0.00 15000 7301 Subscriptions&Dues 0 13 0 0 0 0.00 0 0.00 15000 7900 Depreciation Expense 0 0 0 0 1,225 0.00 1,225 0.00 15000 8103 Capital Equipment 0 0 6,125 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 75,238 $ 71,206 $ 180,578 $ 68,000 $ 6,285 $ (90.76) $ 6,345 $ 0.95 Total Expenditures $ 109,434 $ 120,144 $ 241,010 $ 95,761 $ 41,217 $ (56.96) $ 42,233 $ 2.47 City of Seward Electric Enterprise Fund Electric-System Improvements 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6000 Salaries 325 264 2,001 6,812 3,164 (53.55) 3,242 2.47 15000 6001 Overtime 92 0 805 47 25 (46,81) 26 4.00 15000 6100 Medicare 7 0 41 7 3 (57.14) 4 33.33 15000 6102 Workers'Compensation 49 0 264 56 34 (39.29) 35 2.94 15000 6201 Retirement Benefits 84 0 384 67 66 (1.49) 68 3.03 15000 6202 Health Insurance 79 0 486 114 83 (27.19) 87 4.82 15000 6205 Electric Union Benefits 0 0 0 0 0 0.00 0 0.00 Total Personnel Costs: $ 636 $ 264 $ 3,981 $ 7,103 $ 3,375 $ (52,48) $ 3,462 $ 2.58 Non-Personnel Costs: 15000 7002 Postage and Freight 320 0 0 0 0 0.00 0 0.00 15000 7009 Contracted Services 861 0 0 0 0 0.00 0 0.00 15000 7215 Operating Supplies 0 0 1,568 0 0 0.00 0 0.00 15000 7217 Small Tools&Equipment 14,940 0 0 0 0 0.00 0 0.00 15000 7301 Subscriptions&Dues 0 0 0 0 0 0.00 0 0.00 15000 7900 Depreciation Expense 17,497 26,919 48,933 26,919 48,933 81.78 48,933 0.00 15000 8101 Infrastructure 0 0 0 120,000 120,000 0.00 122,880 2.40 Total Non-Personnel Costs: $ 33,618 $ 26,919 $ 50,501 $ 146,919 $ 168,933 $ 14.98 $ 171,813 $ 1.70 Total Expenditures $ 34,254 $ 27,183 $ 54,482 $ 154,022 $ 172,308 $ 11.87 $ 175,275 $ 1.72 City of Seward Electric Enterprise Fund Debt Service 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6201 Retirement Benefits 0 0 0 38,959 51,737 32.80 52,266 1.02 Total Personnel Costs: $ 0 $ 0 $ 0 $ 38,959 $ 51,737 $ 32.80 $ 52,266 $ 1.02 Non-Personnel Costs: 15000 8012 Debt Service Interest Expense 0 0 0 180,200 171,950 (4.58) 163,450 (4.94) 15000 8014 Debt Service Amortization of Bond 0 0 0 20,903 20,903 0.00 20,903 0.00 Issue Costs 15000 8300 Debt Service Principal 0 0 0 165,000 170,000 3.03 180,000 5.88 Total Non-Personnel Costs: $ 0 $ 0 $ 0 $ 366,103 $ 362,853 $ (0.89) $ 364,353 $ 0.41 Total Expenditures $ 0 $ 0 $ 0 $ 405,062 $ 414,590 $ 2.35 $ 416,619 $ 0.49 City of Seward Electric Enterprise Fund Electric Debt Service 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 15000 6201 Retirement Benefits 44,059 47,290 40,998 0 0 0.00 0 0.00 15000 6209 PERS DC Forfeitures 0 0 (7,771) 0 0 0.00 0 0.00 Total Personnel Costs: $ 44,059 $ 47,290 $ 33,227 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: 15000 8011 Bonding Expense 73,458 41,137 0 0 0 0.00 0 0.00 15000 8012 Debt Service Interest Expense 185,626 192,344 184,242 0 0 0.00 0 0.00 15000 8013 Amortize Deferred Loss on Bonds 0 20,903 20,903 0 0 0.00 0 0.00 15000 8014 Amortization of Bond Issue Costs 0 0 0 0 0 0.00 0 0.00 15000 8300 Debt Service Principal 240,000 150,000 160,000 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 499,084 $ 404,384 $ 365,145 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Total Expenditures $ 543,143 $ 451,674 $ 398,372 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 -0 > r�j -0 > NJ ,m, 3 C) m 3 C) > a 0 0 ::o 0 0 V) 00 V) 00 3 -0 q. m 6, -t) q. �o 0 w M W N m It rD tu ( (D ZS N rj cu rj (D (D Ln 0 M :� 0 < 0). 3 0) 3 Z Q W (D co m 'o (D 0 Z rD 0 =3 (D n = - r) = 0 0- G) q 0 0- 0 m M m mCL rD =3 '0 m I 3 (D C (D C - =3 Z3 CU CL a. - 0 - 0 a =3 M m co m rD x 0 0 (D 0- CL =3 CL m CL a- (D 00 p. 90 :P, M (D rD 0 j ;)o 0) rt (D (D (D . . . . . . . w n 0 m � M 01 '4N uj CL NJ �.D w w Lm to 00 0) Ln NJ M m ZD -4 PQ C) Ln 'w 'o to w 0 I-A 4N M �j un,0)t'j,0, .A,w Ln 0.0m p0 M Z -n cr --q m Ln r+00 ;o m Lp 00 n. C:) a) 0 -0 ov oa M ;u > o 0 M 1 fl -n Ln C I-A :3 =r I-A =3 M Cy) m -4 -, '4 m WI I-A (D - I Q- ' (D I m Ln Ln rr Ln Ln O 0 O 0 m > C) > 3 m 3 to 0 $-A iA o 0 ED f-j N q. 0 " cu 10 (m 0 0 M w CFO ujw w r+ ro m 4A. to Ln Ln iD Ln Ln 3 t, 3 CA 0) (D CA 0*1 (D 4- � W Ln NJ 4�- 0- I-A Ln NJ 41� W 0) w - CA 0 to rn N 0 Ln �J .4. LU 0 -4 4- w C cu fu r+ tJ Ii w w w (z M, 'w 4, w In W 00 Ln 00 I-A n 14 w -,i a) -,i In Ln tD 00 0) Ln 'CD i rQ Ln 0 w w 0) 0 to N 00 0 14 Ln m C m NJ M 0 0 0 CD NJ NJ F- 0 0) C)W , m w T �L m PQ Lo C 3 C)j NJ w w 00 00 0 w fx) 00 00 CITY OFSEVVARD ELECTRIC ENTERPRISE FUND Budgeted |nterfundTransfers Fiscal Year 2O2O and 2O21 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out ------ ----- -----' ----- TRANSFERS FROM OTHER FUNDS: General Fund -interfund loan repayment (a) - General Fund for A5LC Utility Bill (b} TRANSFERS TO OTHER FUNDS: General Fund: Electric system permit fee $300,000 $300,000 Federal and state lobbying 40,319 40,519 Payments-in-Lieu-of-Tax 942,894 954,075 (a) Two-year moratorium on repayment of this loan due to General Fund fiscal gap. (b) This item|s now paid bv General Fund using xsLp|cT;shows in8pasacontra'nevenue'offsetting^uLcp|LTpayment to City. WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2020 and 2021 20I8 2019 2020 202I Actual# Budget Budget Budget Operating revenue: Residential S09,634 476,492 SI7,000 S23,000 Small General Service ISS,6S7 I32,422 IS7,000 IS9,000 Large General Service 222,7S3 223,654 220,000 222,000 SMIC Sales S8,I84 6I,4I9 S4,000 S4,200 Industrial Sales I76,960 289,I06 178,000 I80,47S Miscellaneous IS2,S2I 144,394 IS6,000 159,000 Charges for Services-Ship Water 80,395 I05,S80 93,000 94,600 Total operating revenue: $I,3S6,IO4 $I,433,067 $L375,000 $I,392,275 Operating expense before depreciation: Salaries&Benefits 378,844 386,672 384,029 39S,111 Purchased services 280,283 407,500 404,S00 46IJ86 Supplies&Maintenance 46,722 89,S00 89,S00 92,I8S General&Administrative 379,114 288,69I 288,691 29S,8I I Total operating expense: $1,084,963 $1,172,363 $1,166,720 $1,244,293 Operating income before depreciation 27I,I4I 260,704 208,280 147,982 Depreciation 393,S88 392,I99 628,2S3 622,443 Operating income(loss) -$I22,447 -$I3I,495 -$4I9,973 -$474,46I Non-operating revenues(expenses) Interest income 44,147 7,270 IS,S00 IS,S00 Other revenue 8,468 0 0 0 Interest expense -20,429 -I9,669 -17,6I2 -IS,S23 Total non-operating revenues(expenses) $32,186 -$I2,399 -$2,I I2 - 23 Earnings before transfers and contributions -$90,26I -$I43,894 -$422,085 -$474,484 Transfers Out -II4,46I -II4,S42 -IIS,973 -II7,35S Transfers In 0 0 0 0 Capital contributions and special items S54,3I7 0 0 0 Change in net position $349,595 -$258,436 -$538,058 -$59I,839 Beginning net position $I0,308,9I2 $I0,658,507 $I0,400,07I $9,862,0I3 Ending net position $I008,507 $I0,400,07I $9,862,0I3 $9,270,I74 * Ties to annual Comprehensive Annual Financial Report Of total depreciation expense,the following amounts were attributable to capital assets funded with capital contributions; (a) $I86,72S or 47%;(b) $209,090 or S3%;(c) $20S,000 or 33%;(d) $20S,000 or 33% CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning cash balance at 1/1/19: $1,456,179 Cash is provided by(used for): Change in net position (258,436) (538,058) (591,839). Add expense items not affecting cash: Depreciation 392,199 628,253 622,443 Net cash provided by (used for) operations 133,763 90,195 30,604 Other sources (uses) of cash Debt principal payments (137,175) (139,232) (141,321) Capital outlay (5,000) (5,00()) (5,150) Net increase(decrease) in cash (8,412) (54,037) (II5,867)- Estimated ending cash balance $1,447,767 $1,393,730 $1,277,863 (*) Ties to CAFR and includes only Water Enterprise Fund;excludes related capital projects. Water Fund is not able to transfer funds to NIRRF in 2020 or 2021 due to new 3rd Ave.Water Line debt payments. City of Seward Water Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Actual YTD Budget Budget %Chg Budget tevenues 7000 5300 Residential 481,202 495,280 509,634 389,895 476,492 517,000 8.50 523,000 7000 5310 SG Service 131,223 147,929 155,657 129,888 132,422 157,000 18.56 159,000 7000 5320 LG Service 229,373 224,982 222,753 169,895 223,654 220,000 (1.63) 222,000 7000 5330 SMIC Sales 47,066 60,861 58,184 50,105 61,419 54,000 (12.08) 54,200 7000 5340 Spec.Contracts 245,585 260,992 176,960 147,863 289,106 178,000 (38.43) 180,475 7000 5801 Turn on Fees 11,182 17,032 18,331 11,158 10,369 16,000 54.31 17,000 7000 5804 Work Order Revenue 0 0 0 0 0 0 0.00 0 7000 5806 Ship Water 93,877 87,550 80,395 110,253 105,580 93,000 (11.92) 94,600 7000 5807 Hydrant Rentals 55,572 112,191 128,653 107,703 123,655 130,000 5.13 132,000 7000 5899 Miscellaneous Revenue (2,190) 4,503 5,537 14,128 10,369 10,000 (3.56) 10,000 7000 5901 EF Investment Interest 2,393 22,998 43,725 34,508 5,191 15,000 188.96 15,000 7000 5905 EF Penalties and Interest 4,250 687 422 547 2,079 500 (75.95) 500 7000 5919 Contra PERS On-behalf paid by SOA (593) 1,329 0 0 0 0 0.00 0 7000 5920 PERS On-behalf paid by SOA 9,565 7,766 (4,579) 0 0 0 0.00 0 7000 5940 Amort.of CIA-General 24,402 186,036 186,725 153,902 209,090 205,000 (1.96) 205,000 otal Revenues $ 1,332,907 $ 1,630,136 $ 1,582,397 $ 1,319,845 $ 1,649,426 $ 1,595,500 $ (3.27) $ 1,612,775 City of Seward Water Enterprise Fund 202012021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Thru 9/30 Budget Budget %Cho Budget Personnel Costs: 6000 Salaries 160,656 172,542 180,164 139,850 187,526 180,304 (3.85) 183,519 6001Overtime 8,440 18,519 11,774 12,416 4,226 4,632 9.61 4,726 6002 Standby Time 8,515 8,243 7,503 6,664 9,862 8,817 (10,60) 9,027 6100 Medicare 2,937 2,954 3,083 2,341 3,387 2,951 (12.87) 3,018 6102 Workers'Compensation 7,781 9,334 13,917 11,412 12,141 11,094 (8.62) 11,265 6200 Leave Time 11,496 17,769 9,582 8,839 20,420 19,833 (2,87) 21,346 6201 Retirement Benefits 137,889 23,690 57,453 36,916 44,470 44,852 0.86 51,619 6202 Health Insurance 81,174 88,155 98,539 88,476 104,640 111,546 6.60 117,135 6203 In Lieu of FICA 461 0 0 0 0 0 0.00 0 6209 PIERS DC Forfeitures 0 0 (3,171) (1,555) 0 0 0.00 0 Total Personnel Costs: $ 419,349 $ 341,206 $ 378,844 $ 305,359 $ 386,672 $ 384,029 $ (0.68) $ 401,655 Non-Personnel Costs: 7001 Communications 9,208 8,183 6,790 5,632 12,000 10,000 (16.67) 10,000 7002 Postage and Freight 2,443 4,330 3,242 1,520 6,500 5,500 (15,38) 50,515 7003 Bank and Credit Card Fees 6,782 7,401 9,192 7,840 10,950 10,950 0.00 11,279 7004Insurance 12,150 14,891 16,267 8,552 11,000 11,000 0.00 11,330 7006 Legal 0 0 0 0 5,000 5,000 0.00 5,150 7009 Contracted Services 22,824 8,303 25,947 3,279 92,050 92,050 0.00 94,812 7011 Testing 4,796 8,945 6,938 4,283 11,000 11,000 0.00 11,330 7015 Utilities 185,732 232,487 210,525 158,809 259,000 259,000 0.00 266,770 7016 Heating Fuel 3,067 0 1,382 732 0 0 0.00 0 7210 Vehicle Supplies 1,361 171 0 0 0 0 0.00 0 7211 Gas&Lube 4,844 6,522 3,356 4,454 10,500 10,500 0.00 10,815 7213 Safety Equipment 2,052 2,401 1,707 290 3,000 3,000 0.00 3,090 7215 Operating Supplies 23,869 21,566 17,620 9,687 44,500 44,500 0.00 45,835 7216 Maintenance&Repair 6,367 31,383 17,820 2,777 25,000 25,000 0.00 25,750 7217 Small Tools&Equipment 6,234 5,233 6,221 4,475 6,500 6,500 0.00 6,695 7300 Advertising 0 30 1,312 0 1,000 1,000 0.00 1,030 7301 Subscriptions&Dues 880 1,279 227 227 1,700 1,700 0.00 1,751 7302 Travel&Subsistence 3,611 901 1,248 210 5,600 5,600 0.00 5,768 7303 Education&Training 2,507 449 1,300 300 5,600 5,600 0.00 5,768 7304 Equipment Rent 1,350 0 0 0 8,000 8,000 0.00 8,240 7307 GF Administrative Fee 245,122 251,004 258,849 197,243 262,991 262,991 0.00 269,340 7330 P.I.L.T. 103,606 112,843 108,488 64,603 108,569 110,000 1.32 111,382 7331 Reclass PILT to Transfer-Out (103,606) (112,843) (108,488) (64,603) (108,569) (110,000) 1.32 (111,382) 7808 Bad Debt Expense 715 456 97,898 0 2,000 2,000 0.00 2,060 7810 Miscellaneous Expense 103 8,130 233 0 1,800 1,800 0.00 1,854 7900 Depreciation Expense 200,323 396,425 393,588 317,709 392,199 628,253 60.19 622,443 8012 Debt Service Interest Expense 24,098 5,923 20,429 4,850 19,669 17,612 (10.46) 15,523 8103 Capital Equipment 0 0 17,387 0 0 0 0.00 0 8104 Motor Pool Rent 0 0 5,000 3,750 5,000 5,000 0.00 5,150 8300 Debt Service Principal 131,182 133,150 135,147 137,175 137,175 139,232 1.50 141,321 Total Non-Personnel Costs: $ 901,620 $ 1,149,563 $ 1,259,625 $ 873,794 $ 1,339,734 $ 1,572,788 $ 17.40 $ 1,633,619 Total Expenditures $ 1,320,969 $1,490,769 $1,638,469 $1,179,153 $1,726,406 $1,956,817 $ 13.35 $2,035,274 City of Seward Water Enterprise Fund Water•General 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 17000 6000 Salaries 156,370 172,542 180,164 170,467 175,772 3.11 178,906 1.78 17000 6001 Overtime 8,152 15,188 9,762 3,990 4,189 4.99 4,274 2.03 17000 6002 Standby Time 8,515 8,243 7,503 9,862 8,817 (10,60) 9,027 2.38 17000 6100 Medicare 2,871 2,906 3,053 3,087 2,865 (7.19) 2,930 2.27 17000 6102 Workers'Compensation 7,503 9,103 13,757 10,705 10,710 0.05 10,875 1.54 17000 6200 Leave Time 11,496 17,769 9,582 20,420 19,833 (2.87) 21,346 7.63 170006201 Retirement Benefits 105,389 (9,9511) 28,704 16,110 10,322 (35.93) 10,539 2.10 17000 6202 Health Insurance 79,306 87,487 97,999 97,618 109,069 11.73 114,534 5.01 17000 6203 In Lieu of FICA 461 0 0 0 0 0.00 0 0.00 17000 6209 PERS DC Forfeitures 0 0 0 0 0 0.00 0 0.00 Total Personnel Costs: $ 380,063 $ 303,287 $ 350,524 $ 332,259 $ 341,577 $ 2.80 $ 352,431 $ 3.18 Non-Personnel Costs: 17000 7000 Audit 0 0 0 0 0 0.00 0 0.00 17000 7001 Communications 9,208 8,183 6,790 12,000 10,000 (16.67) 10,000 0.00 17000 7002 Postage and Freight 2,443 4,330 3,152 6,000 5,000 (16,67) 50,000 900.00 17000 7003 Bank and Credit Card Fees 6,782 7,401 9,192 10,950 10,950 0.00 11,279 3.00 17000 7004 Insurance 10,347 13,131 14,303 9,200 9,200 0.00 9,476 3.00 17000 7006 Legal 0 0 0 5,000 5,000 0.00 5,150 3.00 17000 7009 Contracted Services 22,824 8,014 22,819 67,050 67,050 0.00 69,062 3.00 17000 7011 Testing 4,781 6,907 6,549 9,000 9,000 0.00 9,270 3.00 17000 7015 Utilities 152,185 188,911 168,531 225,000 225,000 0.00 231,750 3.00 17000 7016 Heating Fuel 3,067 0 1,382 0 0 0.00 0 0.00 17000 7210 Vehicle Supplies 1,361 171 0 0 0 0.00 0 0.00 17000 7211 Gas&Lube 4,844 6,396 3,356 10,000 10,000 0.00 10,300 3.00 17000 7213 Safety Equipment 2,052 2,016 1,597 2,500 2,500 0.00 2,575 3.00 17000 7215 Operating Supplies 23,869 21,461 15,932 40,000 40,000 0.00 41,200 3.00 17000 7216 Maintenance&Repair 6,347 30,730 8,983 22,000 22,000 0.00 22,660 3.00 17000 7217 Small Tools&Equipment 6,222 5,233 5,405 6,000 6,000 0.00 6,180 3.00 17000 7300 Advertising 0 30 1,312 1,000 1,000 0.00 1,030 3.00 17000 7301 Subscriptions&Dues 880 1,279 227 1,500 1,500 0.00 1,545 3.00 17000 7302 Travel&Subsistence 3,611 901 1,248 5,000 5,000 0.00 5,150 3.00 17000 7303 Education&Training 2,507 449 1,300 5,000 5,000 0.00 5,150 3.00 17000 7304 Equipment Rent 1,350 0 0 8,000 8,000 0.00 8,240 3.00 17000 7307 GF Administrative Fee 245,122 251,004 258,849 262,991 262,991 0.00 269,340 2.41 17000 7330 P.I.L.T. 103,606 112,843 108,488 108,569 110,000 1.32 111,382 1.26 17000 7331 Reclass PILT to Transfer-Out (103,606) (112,843) (108,488) (1108,569) (110,000) 1.32 (11111,382) 1.26 17000 7808 Bad Debt Expense 715 456 97,898 2,000 2,000 0.00 2,060 3.00 17000 7810 Miscellaneous Expense 103 8,048 133 1,500 1,500 0.00 1,545 3.00 17000 7900 Depreciation Expense 193,365 389,467 386,629 385,241 615,592 59.79 609,782 (0.94) 17000 8104 Motor Pool Rent 0 0 5,000 5,000 5,000 0.00 5,150 3.00 Total Non-Personnel Costs: $ 703,985 $ 954,518 $ 1,020,587 $ 1,101,932 $ 1,329,283 $ 20.63 $ 1,387,894 $ 4.41 Total Expenditures $ 1,084,048 $ 1,257,805 $ 1,371,111 $ 1,434,191 $ 1,670,860 $ 16.50 $ 1,740,325 $ 4.16 City of Seward Water Enterprise Fund Water-SMIC 2020/2021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 17000 6000 Salaries 4,286 0 0 17,059 4,532 (73.43) 4,613 1.79 17000 6001 Overtime 288 3,331 2,012 236 443 87.71 452 2.03 17000 6100 Medicare 65 48 30 300 86 (71.33) 88 2.33 17000 6102 Workers'Compensation 278 231 160 1,436 384 (73.26) 390 1.56 17000 6201 Retirement Benefits 492 316 187 969 259 (73.27) 265 2.32 17000 6202 Health Insurance 1,868 668 540 7,022 2,477 (64.73) 2,601 5.01 Total Personnel Costs: $ 7,277 $ 4,594 $ 2,929 $ 27,022 $ 8,181 $ (69.72) $ 8,409 $ 2.79 Non-Personnel Costs: 17000 7002 Postage and Freight 0 0 90 500 500 0.00 515 3.00 17000 7004 Insurance 1,803 1,761 1,964 1,800 1,800 0.00 1,854 3.00 17000 7009 Contracted Services 0 289 3,128 25,000 25,000 0.00 25,750 3.00 17000 7011 Testing 15 2,038 389 2,000 2,000 0.00 2,060 3.00 17000 7015 Utilities 33,547 43,576 41,994 34,000 34,000 0.00 35,020 3.00 17000 7211 Gas&Lube 0 125 0 500 500 0.00 515 3.00 17000 7213 Safety Equipment 0 385 110 500 500 0.00 515 3.00 17000 7215 Operating Supplies 0 105 1,688 4,500 4,500 0.00 4,635 3.00 17000 7216 Maintenance&Repair 19 653 8,836 3,000 3,000 0.00 3,090 3.00 17000 7217 Small Tools&Equipment 12 0 815 500 500 0.00 515 3.00 17000 7301 Subscriptions&Dues 0 0 0 200 200 0.00 206 3.00 17000 7302 Travel&Subsistence 0 0 0 600 600 0.00 618 3.00 17000 7303 Education&Training 0 0 0 600 600 0.00 618 3.00 17000 7810 Miscellaneous Expense 0 82 100 300 300 0.00 309 3.00 17000 7900 Depreciation Expense 6,958 6,958 6,958 6,958 12,661 81.96 12,661 0.00 17000 8103 Capital Equipment 0 0 17,387 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 42,354 $ 55,972 $ 83,459 $ 80,958 $ 86,661 $ 7.04 $ 88,881 $ 2.56 Total Expenditures $ 49,631 $ 60,566 $ 86,388 $ 107,980 $ 94,842 $ (12.17) $ 97,290 $ 2.58 City of Seward Water Enterprise Fund Debt Service 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 17000 6201 Retirement Benefits 0 0 0 27,391 34,271 25.12 40,815 19.09 Total Personnel Costs: $ 0 $ 0 $ 0 $ 27,391 $ 34,271 $ 25.12 $ 40,815 $ 19.09 Non-Personnel Costs: 17000 8012 Debt Service Interest Expense 0 0 0 19,669 17,612 (10.46) 15,523 (11.86) 17000 8300 Debt Service Principal 0 0 0 137,175 139,232 1.50 141,321 1.50 Total Non-Personnel Costs: $ 0 $ 0 $ 0 $ 156,844 $ 156,844 $ 0,00 $ 156,844 $ 0.00 Total Expenditures $ 0 $ 0 $ 0 $ 184,235 $ 191,115 $ 3.73 $ 197,659 $ 3.42 City of Seward Water Enterprise Fund Water Debt Service 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %®Chg Personnel Costs: 17000 6201 Retirement Benefits 32,007 33,326 28,562 0 0 0.00 0 0.00 17000 6209 PERS DC Forfeitures 0 0 (3,171) 0 0 0.00 0 0.00 Total Personnel Costs: $ 32,007 $ 33,326 $ 25,391 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non•Personnel Costs: 17000 8012 Debt Service Interest Expense 24,098 5,923 20,429 0 0 0.00 0 0.00 17000 8300 Debt Service Principal 131,182 133,150 135,147 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 155,280 $ 139,073 $ 155,576 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Total Expenditures $ 187,287 $ 172,399 $ 180,967 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 m =r m =r > Ln CL 3 > -0 > 0 0 W < w < rl (A m Ln (D cu rt w It N Ln V) =3 c c (D m O (D 0 S _0 m CD (D W n't r-t r) (D 70 m '0 0 0 0- 0 kA r+ D =3 3 rD :3 rD cw 0 0 m m rD 0 0 rD w x co r+ =3 =3 rD =3 0- rD CL (D rt m 90 t-I - 00 Ln C) Lrj 0 b(D o L" (D o o rD r+ 0, OR rr rD N (D DO FA, — CU < cu cu (D r+ r+ a) 4j" cu cu rf r') CL 0 :3 ,,) 0 =3 0 Z3 w Ln L,) -, n 0 m C:) zp, NJ M P 0 w 4::� NJ -F- 0 0) 00 m C) o NJ Z 0 4�- w ---I -n m m Ln cr ;)a r+ M m 0 =3 > 0 ill. n m _0 F" .a. -n 4�- 4�1 w to co CU M c: to Z uj LU r w Q LU�j NJ rlo P , N N m CL a =3 tJ =3 NJ m r+ C:) + C:) t!YrD rD �j N) m m0 Ln to V) -a) N) r1i c F" LU w CL IQ rj CL 00 aq (D (D (D 70 r+ (D r+ 4j). W Lu UJ U.) (D 4�- m 3 rQ NJ 3 (D =3 D r+ r+ q LU Ln 0 LU Ln 0 rt F" Pli 00 F" r-i 00 I-A 'i � t-A -j -A to .9. Un cu r+ r(U+ 00 vyE.A 0) cu 00 W :3 Ul tp F" A W to W hA VI WJj U.1 N -j C) W cn j 0) LO --j M W C) to 0 -F" I I r1i fli 0 0 C r1i 0--j NJ 0 W 0 --j W P� w 3 3 C 0 PI) -,J CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2020 and 2021 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out General Fund: Federal and state lobbying $5,973 $5,973 Payments-in-Lieu-of-Tax 110,000 111,382 $0 $115,973 $0 $117,355 WASTEWATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2020 and 202I 2018 2019 2020 202I Actual# Budget Budget Budget Operating revenues: Residential 682,758 643,152 69I,000 700,000 Small General Service 198,888 207,471 198,000 200,000 Large General Service 282,649 299,786 280,000 283,300 SMIC Sales 25,050 39,834 28,000 28,350 Miscellaneous 10,647 2,589 14,000 14,250 Total operating revenues: $1,199,992 $1,192,832 $I,21I,000 $1,225,900 Operating expenses before depreciation: Salaries&Benefits 2S2,I43 281,597 304,508 309,933 Purchased services 208,429 417,484 417,484 430,009 Supplies&Maintenance 32,658 6I,700 6I,700 63,5SI General&Administrative 199,303 I83,706 18S,633 188,276 Total Operating Expenses: $692,533 $944,487 $969,325 $991,769 Operating income before depreciation 507,459 248,345 241,675 234,131 Depreciation 382,98S 357,184 480,680 482,863 Operating Income(Loss) $124,474 ($I08,839) ($239,005) ($248,732) Non-operating revenues(expenses) Interest income 31,334 3,635 9,000 9,000 Interest expense -17,744 -16,878 -IS,363 -14,504 Other non-operating revenue 64,311 0 0 0 Total non-operating revenues(expenses) $77,901 ($I3,243) ($6,363) ($5,504) Income(loss)before operating transfers 202,375 ( 122,082) ( 45,36 ) ( 254236) Capital contributions and special item 0 0 0 0 Net transfers In(Out) (84,969) (87,400) (86,853) (88,04S) Change in net position $117,406 ($209,482) ($332,22I) ($342,28I) Beginning net position $6,934,548 $7,05I,954 $6,842,472 $6,510,251 Ending net position $7,051,954 * $6,842,472 $6,510,251 $6,167,970 * Ties to annual Comprehensive Annual F' cReport Of total depreciation expense,the following amounts were attributable to capital assets fimded with capital contributions: (a)$398,445 or 108%,(b)$398,445 or 112%,(c)$398,445 or 83%;(d)$398,445 or.83% CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning cash balance at 1/0%# $1,621,877 Cash is provided by(used for): Change in net position (209,482) (332,221) (342,281) Add expense items not affecting cash Depreciation 357,184 480,680 482,863 Net cash provided by(used for)operations $147,702 $148,4S9 $140,582 Other uses of cash Debt principal payments(a) (58,599) (57,270) (58,128) Capital outlay(b) (5,000) (5,000) (5,150) Net increase(decrease)in cash $84,103 $86,189 $77,304 Estirnated ending cash balance $1,705,980 $1,792,169 $1,869,473 (*) Ties to CArR and includes only Wastewater Enterprise Fund,excludes related capital projects. See below. (a)Sewer Lagoon new loans(2016-2035) (b)Motor Pool contributions. No equipment purchases or M[W. Contributions in 2020 or 2021. City of Seward Wastewater Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/3012019 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Actual YTD Budget Budget %Chg Budget tevenues 8000 5300 Residential 637,860 667,499 682,758 521,001 643,152 691,000 7.44 700,000 8000 5310 SG Service 194,606 192,426 198,888 163,055 207,471 198,000 (4.56) 200,000 8000 5320 LG Service 279,178 282,426 282,649 215,184 299,786 280,000 (6.60) 283,300 8000 5330 SMIC Sales 35,895 44,292 25,050 17,933 39,834 28,000 (29.71) 28,350 8000 5801 Turn on Fees 0 0 5,650 10,167 0 9,800 0.00 10,000 8000 5809 Water/Seward Misc.Service 4,223 6,373 4,960 7,591 2,589 4,200 62.22 4,250 8000 5890 Collection of Doubtful Accounts 0 0 0 0 0 0 0.00 0 8000 5899 Miscellaneous Revenue 1 0 36 0 0 0 0.00 0 8000 5901 EF Investment Interest 1,813 19,111 30,612 34,630 2,079 8,000 284.80 8,000 8000 5905 EF Penalties and Interest 1,184 1,120 723 1,025 1,556 1,000 (35.73) 1,000 8000 5910 Gain on Sale of FA 0 260 0 0 0 0 0.00 0 8000 5919 Contra PERS On-behalf paid by SOA (453) 902 0 0 0 0 0.00 0 8000 5920 PERS On-behalf paid by SOA 7,314 5,269 (2,846) 0 0 0 0,00 0 8000 5921 Federal Grant Revenue 0 62,194 44,550 0 0 0 0.00 0 8000 5940 Amort,of CIA-General 411,522 398,445 398,445 298,834 398,445 398,445 0.00 398,445 Val Revenues $ 1,573,143 $ 1,680,317 $ 1,671,475 $ 1,269,420 $ 1,594,912 $ 1,618,445 $ 1.48 $ 1,633,345 City of Seward Wastewater Enterprise Fund 2020/2021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Personnel Costs: udg Actual Actual Actual Thru 9130 Budget Budget %Cho Bet 6000 Salaries 126,729 118,778 110,885 73,333 142,969 148,043 3.55 149,332 6001Overtime 6,466 4,946 3,737 4,355 3,170 4,209 32.78 4,209 6002 Standby Time 7,231 7,420 8,181 4,562 6,492 6,832 5.24 6,879 6100 Medicare 2,076 2,060 1,930 1,233 2,696 2,450 (9.12) 2,475 6102 Workers'Compensation 17,233 16,504 7,728 5,283 8,749 9,042 3.35 9,052 6200 Leave Time 18,771 22,343 29,136 14,705 19,091 18,802 (1.51) 18,882 6201 Retirement Benefits 105,440 16,889 35,708 19,120 33,844 37,252 10.07 31,733 6202 Health Insurance 58,246 58,507 55,614 40,218 64,586 77,878 20.58 81,780 6203 In Lieu of FICA 461 0 0 0 0 0 0.00 0 6209 PERS DC Forfeitures 0 0 (776) (489) 0 0 0.00 0 Total Personnel Costs: $ 342,653 $ 247,447 $ 252,143 $ 162,320 $ 281,597 $ 304,508 $ 8.14 $ 304,342 Non-Personnel Costs: 7001 Communications 6,529 5,763 6,928 4,462 8,300 8,300 0.00 8,549 7002 Postage and Freight 2,359 2,818 2,826 1,561 4,700 4,700 0.00 4,841 7003 Bank and Credit Card Fees 8,797 9,755 11,747 9,893 13,730 13,730 0.00 14,142 7004Insurance 6,617 6,434 6,210 2,816 8,004 8,004 0.00 8,244 7006 Legal 1,680 0 0 0 12,000 12,000 0,00 12,360 7009 Contracted Services 73,021 24,752 4,703 20,386 122,050 122,050 0.00 125,712 7011 Testing 37,819 28,539 26,332 24,319 27,000 27,000 0.00 27,810 7015 Utilities 165,585 169,485 148,520 117,175 218,000 218,000 0.00 224,540 7016 Heating Fuel 2,396 1,994 1,163 0 3,500 3,500 0.00 3,605 7017 Rents&Leases 33 17 0 0 200 200 0.00 206 7210 Vehicle Supplies 1,784 385 0 56 0 0 0.00 0 7211 Gas&Lube 6,341 7,962 12,207 5,299 9,700 9,700 0.00 9,991 7212 Uniform Allowance 0 0 0 91 0 0 0.00 0 7213 Safety Equipment 1,162 246 294 93 1,500 1,500 0.00 1,545 7215 Operating Supplies 11,996 7,399 7,515 12,730 17,000 17,000 0.00 17,510 7216 Maintenance&Repair 10,579 27,467 7,057 2,284 29,500 29,500 0.00 30,385 7217 Small Tools&Equipment 3,737 1,365 5,586 1,402 4,000 4,000 0.00 4,120 7300 Advertising 0 0 0 0 400 400 0.00 412 7301 Subscriptions&Dues 432 5,090 20,951 5,521 4,500 4,500 0.00 4,635 7302 Travel&Subsistence 225 930 540 0 5,200 5,200 0.00 5,356 7303 Education&Training 439 1,165 1,640 0 3,800 3,800 0.00 3,914 7304 Equipment Rent 1,350 0 0 0 6,000 6,000 0.00 6,180 7307 GF Administrative Fee 149,694 153,287 158,077 120,454 160,606 162,533 1.20 164,483 7330 P.I.L.T. 92,141 95,441 95,996 56,180 95,427 96,880 1.52 96,880 7331 Reclass PILT to Transfer-Out ( 2,141) (95,441) (95,996) (56,180) (95,427) (96,880) 1.52 (96,880) 7808 Bad Debt Expense 486 426 6,079 0 2,000 2,000 0.00 2,060 7810 Miscellaneous Expense 92 6,055 101 17 1,200 1,200 0.00 1,236 7900 Depreciation Expense 367,544 364,306 367,292 274,700 357,184 482,864 35.19 482,863 8012 Debt Service Interest Expense 5,900 13,732 17,744 11,033 16,878 15,363 (8.98) 14,504 8102 Buildings 0 0 0 12,274 0 0 0.00 0 8103 Capital Equipment 0 0 3,276 31,526 0 0 0.00 0 8104 Motor Pool Rent 0 0 5,000 3,750 5,000 5,000 0.00 5,150 8300 Debt Service Principal 58,986 56,880 57,733 56,423 58,599 57,270 2.27 58,128 Total Non-Personnel Costs: $ 925,583 $ 896,252 $ 879,521 $ 718,265 $ 1,100,551 $ 1,225,314 $ 11.34 $ 1,242,481 Total Expenditures $ 1,268,236 $1,143,699 $1,131,664 $ 880,585 $1,382,148 $1,529,822 $ 10.68 $1,546,823 City of Seward Wastewater Enterprise Fund Wastewater-General 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Actual Actual Actual Budget Budget %Chg Budget %Chg Personnel Costs: 18000 6000 Salaries 122,443 118,778 110,576 128,394 142,628 11.09 143,870 0.87 18000 6001 Overtime 5,665 4,694 3,211 2,750 3,560 29.45 3,560 0.00 18000 6002 Standby Time 7,231 6,967 7,628 6,492 6,832 5.24 6,879 0.69 18000 6100 Medicare 2,004 2,049 1,910 2,405 2,343 (2.58) 2,367 1.02 18000 6102 Workers'Compensation 16,932 16,451 7,622 8,058 8,794 9.13 8,804 0.11 18000 6200 Leave Time 18,771 22,343 29,136 19,091 18,802 (1.51) 18,882 0.43 18000 6201 Retirement Benefits 80,388 (6,284) 17,823 12,161 8,516 (29.97) 8,585 0.81 180006202 Health Insurance 56,237 58,320 55,170 59,444 75,159 26.44 78,925 5.01 18000 6203 In Lieu of FICA 461 0 0 0 0 0.00 0 0.00 Total Personnel Costs: $ 310,132 $ 223,318 $ 233,076 $ 238,795 $ 266,634 $ 11.66 $ 271,872 $ 1.96 Non-Personnel Costs: 18000 7001 Communications 6,529 5,763 6,920 7,500 7,500 0.00 7,725 3.00 18000 7002 Postage and Freight 2,359 2,793 2,526 4,000 4,000 0.00 4,120 3.00 18000 7003 Bank and Credit Card Fees 8,797 9,755 11,747 13,730 13,730 0.00 14,142 3.00 18000 7004 Insurance 5,020 5,113 4,883 6,504 6,504 0.00 6,699 3.00 18000 7006 Legal 1,680 0 0 12,000 12,000 0.00 12,360 3.00 18000 7009 Contracted Services 24,790 14,857 3,206 77,050 77,050 0.00 79,362 3.00 18000 7011 Testing 23,533 20,709 17,117 17,500 17,500 0.00 18,025 3.00 18000 7015 Utilities 130,018 136,313 117,017 175,000 175,000 0.00 180,250 3.00 18000 7016 Heating Fuel 118 832 0 2,000 2,000 0.00 2,060 3.00 18000 7017 Rents&Leases 33 17 0 200 200 0.00 206 3.00 18000 7210 Vehicle Supplies 1,784 385 0 0 0 0.00 0 0,00 18000 7211 Gas&Lube 6,215 7,827 11,343 9,000 9,000 0.00 9,270 3.00 18000 7212 Uniform Allowance 0 0 0 0 0 0.00 0 0.00 18000 7213 Safety Equipment 906 246 294 1,000 1,000 0.00 1,030 3.00 18000 7215 Operating Supplies 11,785 6,655 7,060 9,000 9,000 0.00 9,270 3.00 18000 7216 Maintenance&Repair 9,921 19,691 5,219 20,000 20,000 0.00 20,600 3.00 18000 7217 Small Tools&Equipment 2,710 1,349 2,426 3,000 3,000 0.00 3,090 3.00 18000 7300 Advertising 0 0 0 400 400 0.00 412 3.00 18000 7301 Subscriptions&Dues 432 2,570 10,511 2,500 2,500 0,00 2,575 3.00 18000 7302 Travel&Subsistence 202 930 540 3,000 3,000 0.00 3,090 3.00 18000 7303 Education&Training 439 1,165 187 2,000 2,000 0.00 2,060 3.00 18000 7304 Equipment Rent 1,350 0 0 5,000 5,000 0.00 5,150 3.00 18000 7306 In-Kind Expenses 0 0 0 0 0 0.00 0 0.00 18000 7307 GF Administrative Fee 149,694 153,287 158,077 160,606 162,533 1.20 164,483 1.20 18000 7330 P.I.L.T. 92,141 95,441 95,996 95,427 96,880 1.52 96,880 0.00 18000 7331 Reclass PILT to Transfer-Out (92,141) (95,441) (95,996) (95,427) (96,880) 1.52 (96,880) 0.00 18000 7808 Bad Debt Expense 486 426 6,079 2,000 2,000 0.00 2,060 3.00 18000 7810 Miscellaneous Expense 92 6,055 101 1,000 1,000 0.00 1,030 3.00 18000 7900 Depreciation Expense 366,619 363,381 365,108 356,260 480,680 34.92 480,679 0.00 18000 8102 Buildings 0 0 0 0 0 0.00 0 0.00 18000 8103 Capital Equipment 0 0 3,276 0 0 0.00 0 0.00 18000 8104 Motor Pool Rent 0 0 5,000 5,000 5,000 0.00 5,150 3.00 Total Non-Personnel Costs: $ 755,512 $ 760,119 $ 738,637 $ 895,250 $ 1,021,597 $ 14.11 $ 1,034,898 $ 1.30 Total Expenditures $ 1,065,644 $ 983,437 $ 971,713 $ 1,134,045 $ 1,288,231 $ 13.60 $ 1,306,770 $ 1.44 City of Seward Wastewater Enterprise Fund Wastewater-SMIC 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Personnel Costs: Actual Actual Actual Budget Budget %Chg Budget %Chg 18000 6000 Salaries 4,286 0 308 14,575 5,415 (62.85) 5,462 0.87 18000 6001 Overtime 800 252 527 420 649 54.52 649 0.00 18000 6002 Standby Time 0 453 554 0 0 0.00 0 0.00 18000 6100 Medicare 72 11 19 291 107 (63.23) 108 0.93 18000 6102 Workers'Compensation 301 54 105 691 248 (64.11) 248 0.00 18000 6201 Retirement Benefits 542 64 122 838 272 (67.54) 275 1.10 18000 6202 Health Insurance 2,009 186 444 5,142 2,719 47.12 2,855 5.00 Total Personnel Costs: $ 8,010 $ 1,020 $ 2,079 $ 21,957 $ 9,410 $ (57.14) $ 9,597 $ 1.99 Non-Personnel Costs: 18000 7001 Communications 0 0 8 800 800 0.00 824 3.00 18000 7002 Postage and Freight 0 25 300 700 700 0.00 721 3.00 18000 7004 Insurance 1,597 1,321 1,327 1,500 1,500 0.00 1,545 3.00 18000 7007 Legal Settlement 0 0 0 0 0 0.00 0 0.00 18000 7009 Contracted Services 48,232 9,895 1,497 45,000 45,000 0.00 46,350 3.00 18000 7011 Testing 14,286 7,830 9,215 9,500 9,500 0,00 9,785 3.00 18000 7015 Utilities 35,567 33,172 31,503 43,000 43,000 0.00 44,290 3.00 18000 7016 Heating Fuel 2,278 1,162 1,163 1,500 1,500 0.00 1,545 3.00 18000 7211 Gas&Lube 126 135 864 700 700 0.00 721 3.00 18000 7213 Safety Equipment 256 0 0 500 500 0.00 515 3.00 18000 7215 Operating Supplies 211 744 455 8,000 8,000 0.00 8,240 3.00 18000 7216 Maintenance&Repair 657 7,776 1,838 9,500 9,500 0.00 9,785 3.00 18000 7217 Small Tools&Equipment 1,027 16 3,159 1,000 1,000 0.00 1,030 3.00 18000 7301 Subscriptions&Dues 0 2,520 10,440 2,000 2,000 0.00 2,060 3.00 18000 7302 Travel&Subsistence 24 0 0 2,200 2,200 0.00 2,266 3.00 18000 7303 Education&Training 0 0 1,453 1,800 1,800 0.00 1,854 3.00 18000 7304 Equipment Rent 0 0 0 1,000 1,000 0.00 1,030 3.00 18000 7810 Miscellaneous Expense 0 0 0 200 200 0.00 206 3.00 18000 7900 Depreciation Expense 925 925 2,184 924 2,184 136.36 2,184 0.00 18000 8103 Capital Equipment 0 0 0 0 0 0.00 0 0.00 Total Non-Personnel Costs: $ 105,186 $ 65,521 $ 65,406 $ 129,824 $ 131,084 $ 0.97 $ 134,951 $ 2.95 Total Expenditures $ 113,196 $ 66,541 $ 67,485 $ 151,781 $ 140,494 $ (7.44) $ 144,548 $ 2.89 City of Seward Wastewater Enterprise Fund Debt Service 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Personnel Costs: Actual Actual Actual Budget Budget %Chg Budget %Chg 18000 6201 Retirement Benefits 0 0 0 20,845 28,464 36.55 22,873 (19.64) Total Personnel Costs: $ 0 $ 0 $ 0 $ 20,845 $ 28,464 $ 36.55 $ 22,873 $ (19.64) Non-Personnel Costs: 18000 8012 Debt Service Interest Expense 0 0 0 16,878 15,363 (8.98) 14,504 (5.59) 18000 8300 Debt Service Principal 0 0 0 58,599 57,270 (2.27) 58,128 1.50 Total Non-Personnel Costs: $ 0 $ 0 $ 0 $ 75,477 $ 72,633 $ 3.77 $ 72,632 $ 0.00 Total Expenditures $ 0 $ 0 $ 0 $ 96,322 $ 101,097 $ 4.96 $ 95,505 $ (5.53) City of Seward Wastewater Enterprise Fund Wastewater Debt Service 202012021 Biennial Operating Budget Expenditure Detail by Department 2016 2017 2018 2019 2020 2019-20 2021 2020-21 Personnel Costs: Actual Actual Actual Budget Budget %Chg Budget %Chg 18000 6201 Retirement Benefits 24,510 23,108 17,763 0 0 0.00 0 0.00 18000 6209 PERS DC Forfeitures 0 0 (776) 0 0 0.00 0 0.00 Total Personnel Casts: $ 24,510 $ 23,108 $ 16,987 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: 18000 8012 Debt Service Interest Expense 5,900 13,732 17,744 0 0 0.00 0 0.00 18000 8300 Debt Service Principal 58,986 56,880 57,733 0 0 0.00 0 0,00 Total Non-Personnel Costs: $ 64,886 $ 70,612 $ 75,477 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Total Expenditures $ 89,396 $ 93,720 $ 92,464 $ 0 $ 0 $ 0.00 $ 0 $ 0.00 M Ul * -@l _0 r- r- r- =3 (D m -0 0 m -0 0 -0 m 3 Ln -V 0 cu cu tA rD M 0. r+ 2. 0 -n 0 ou cn V) c =) = 0 C V) CA C to CL c 0 <. :3 0 as C n m rD M CL (D M M M M (D 0 (D fD n r (D (n r) r- 0 0 0 0 r) 0 cu 0 0 r cn - Z; ;; ra n : CU cu CL 0 0 aq W (D cr :W3 I — 3 O 0 0 cu 0) a) Ol (D 0 CL w CD w aq m x - rD ro M crrt 3 (D 0 m CL 0 0 cr au -< =; Ln (D 0 G) rt (D =F rD m mro 90 00 m UQ 0 in Ln m b in cn M, o 0 o « o 0 o -n LO cu aj roCo < (D to (D m 0 —0 w (D C) > 0) a) (D -< r+ ca OD O. m cr cu w r-j * r) (D LU 4�- 10 w Ln Ln cu > O 6) NJ 00 -'j to N 0 (D W 9) -4 W (D LO Ln m Fi m (D o 0 CU (D I-A 0 0 0 a) to r-j C) 0 00 NJ 4�- 4�- 1 wl-if m m -n 3 L cr z LA 0 -n cc m M rD M * > 0 70 tfv CD CA m P- cn Lq ul NJ NJ a) 0 -n DLO 0 00 tD 90 :IJ SO 90 =r C M 1-1 U.) Ili N) w w Z Ul w hi 'i 4t. o CD Ln 00 to t.D O In to 0 w =3 in. - C) 0 CD i- rD 0 4�- ro E- CL -4 - 0 (D ' rD ul M w r w4.gypW Co L CL M x M 04 (D r+(D rD r+ ca � cu 6 (—A NJ NJ (D N) rj (D 3 90 3 Ln :E 4h- � rD 4- (D m 4:u -Ph 4N. M a) cn a) P.- (D -n CL C: :3 0 CL I-A 00 0) M w 0 > 9 M Lwn .p m a O 4P 01 'W mC W 0) 00 -P. 14 .4- 1,0 4�- m w 4�- 1 NJ CL 9) w tu f,j 3 00 CU. �O (D l.aa) 4N w -P- 4�- 1- 0 w Ln Ln m "i M, M - P :- P �o :-j w N w )-A 0 0 0 V) 0 0 0.00 NJ, (D �E T- NJ NJ NJ cu - 0 (D 0 0 U NJ F. F� rD 0 in a) CD 0) cn m cwoI I - W rQ 00- 3 w 3 0 0 w w w w Ln � Ln Ln CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Interfund Transfers Fiscal Year 2020 and 2021 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out General Fund: Federal and state lobbying $5,973 $5,973 Payments-in-Lieu-of-Tax 96,80 98,072 RV dump station payments 16,000 16,00 16,000 $102,853 $16,000 $104,045 Net Transfers: ($86,853) ($88,045) HOSPITAL ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Changes in Net Position For 2020 and 2021 2018 2019 2020 2021 Actual Budget Budget Budget Operating Expenses: Hospital capital infrastructure&equipment(a) 500,000 500,000 687,500 688,924 Hospital CT Scanner 1,300,000 0 0 0 Community Health Center�,6} 300,000 200,000 100,000 0 Purchased services 15,300 0 0 0 Depreciation 238,133 161,293 178,250 154,337 Total operating expenses $2,353,433 $861,293 $965,750 $843,261 Non-operating revenues(expense) Investment Income 6,725 0 0 0 Debt service interest W (33JI3) (33,113) (29,677) (26,059) Capital equipment and other Total non-operating revenue(expense) ($26,389) ($33,113) ($29,677) ($26,059) Earnings(loss)before transfers ($2,379,822) ($894,406) ($995,427) ($869,320) Operating transfers from other funds(d) 1,136,752 1,262,500 1,337,500 1,337,500 Operating transfers to other funds(e) 0 ('463,924) (150,000) (I50,000) Change in net position ($1,243,070) ($95,830) $192,073 $318,180 (a) Providence Seward Medical&Care Center hospital,emergency room and long-term care facility capital budget. (b) Seward Community Health Center operating budget request. (c) Represents interfund loan payable to Motor Pool for Seward General Hospital pension loan. Loan balance at 1/1/2020 is$565,268. Loan matures 2026. (d) Reflects one-quarter of all City sales tax,equal to I%sales tax(the City's total sales tax rate is 4%). (e) In 2020/202 1 reflects payment to SNfH Fund to cover future bond payments due to past census shortfalls. Does not tie to CAFR since City budgets Hospital and LTC separately,and does not budget for PSMCC operations. The CAFR however,aggregates the City's hospital enterprise hind,LTC enterprise fund,and PSMCC financial statements into one fund,since PSMCC operational surpluses or deficits accrue to taxpayers. CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Statement of Cash Flow For 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning Cash Balance at 1/1/19: -$901,610 Cash is provided by(used for): Change in net position (95,830) 192,073 318,180 Add expense items not affecting cash Depreciation 161,293 178,250 154,337 Net cash provided by operations $65,463 $370,323 $472,517 Other sources(uses) of cash Debt principal(a) ($65,463) ($68,900) __($72,517) Net increase(decrease) in cash (b) 0 301,423 400,000_ Estimated ending cash balance -$901,610 -$600,187 -$200,187 (a) Reflects Seward General Hospital Public Employees'Retirement System debt previously paid by General Fund. Once hospital bonds matured(2013),sales tax reserved for healthcare purposes became new source of repayment for SG H PERS debt. (b) Council authorized purchase of CT Scanner in 2019.Required borrowing from Central Treasury.Repaying $400,000 per year expected to restore positive cash balance in Hospital Enterprise Fund within approx. 3 years. City of Seward Healthcare Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 tevenues Actual Actual Actual Actual YTD Budget Budget %Chg Budget 9100 5901 EF Investment Interest 849 5,554 6,725 11,567 0 0 0.00 0 9100 5940 Amort,of CIA-General 1,875 1,875 1,875 1,406 1,875 1,875 0.00 1,875 otal Revenues $ 2,724 $ 7,429 $ 8,600 $ 12,973 $ 1,875 $ 1,875 $ 0.00 $ 1,875 City of Seward Healthcare Enterprise Fund 202012021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Personnel Costs: Actual Actual Actual Thru NO Budget Budget %Chg Budoet Non-Personnel Costs: 7009 Contracted Services 0 0 0 705 0 0 0.00 0 7809 Pass-Thru Payments 700,000 1,100,000 2,115,000 675,000 700,000 787,500 12.50 687,500 7810 Miscellaneous Expense 0 0 300 6,747 0 0 0.00 0 7900 Depreciation Expense 326,095 305,108 238,133 152,581 161,293 178,250 10.51 178,250 8012 Debt Service Interest Expense 39,481 36,379 33,113 0 33,113 29,677 (10.38) 26,059 8300 Debt Service Principal 352,343 59,095 62,198 65,463 65,463 68,900 5.25 72,517 Total Non-Personnel Costs: $ 1,417,919 $ 1,500,582 $2,448,744 $ 900,496 $ 959,869 $ 1,064,327 $ 10.88 $ 964,326 Total Expenditures $ 1,417,919 $1,500,582 $2,448,744 $ 900,496 $ 959,869 $1,064,327 $ 10.88 $ 964,326 _ _ O O N v m m cn O n p v v O 0 O w uj O p N ul fD N (D N N t77 fN-r Ln r, w cu rD fD N O N O :mv D O e-r W 03 N FA N F-� 03 P O Lri to I-AO :3 r m v- rn rn rn 0) r+ m m 00 00 00 00 N -0 � m _. � n m m cn C 0 z 1„ �. m Q N w 0CL 000 0000 v G U9 Ln ID ID N O O N NO O O 'r K) ti N c N N (D c O 0 �y QD 01 00 Ln t!'i to Co (DD tD Ol th O 00 00 — 0000 0000 'Ln 'Ln Ln Ln V V V V 01 t71 0) at r p� � rt �.A 00 OD N 0) N 01 W 4�- m.p w w w -- n rn 001 N n 00 00 w w m N 00 00 o O O @ N 3 o 3 0 N N Ol p� CITY OF SEWARD HOSPITAL DEBT SERVICE FUND Budgeted Interfund Transfers Fiscal Year 2020 and 2021 2020 2021 Transfers- Transfers- Transfers- Transfers- In Out In Out From General Fund--saps tax devoted to healthcare 1,337,500 1,337,500 To Seward Mountain Haven--for bond debt(a) 150,000 150,000 $1,337,500 $150,000 $1,337,500 $150,000 (a) To make up for prior shortfalls in census resulting in less-than-anticipated funding for future bond payments. SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Changes in Net Position For 2020 and 2021 2018 2019 2020 2021 Actual * Budget Budget Budget Revenues: Interest earnings 43,430 0 40,000 40,000 I,TC capital cost reimbursement 3,2I5,738 2,290,984 2,000,000 2,000,000 Total revenues $3,259,1.67 $2,290,984 $2, 40, 0 $2, 4 ,00 Expenses: Debt service interest and other costs 658,308 649,006 607,506 564,006 Depreciation 1,584,871 I,445,306 I,083,830 1,056,601 Total expenses $ ,24 ,179 $ ,094,31.2 $1,61, 36 $1,620,607 Excess(deficit)of revenues over expenditures 1,015,988 196,672 348,664 419,393 Operating transfers from other funds 0 I63,924 I50,000 150,000 Operating transfers to other funds 0 0 0 0 Change in net position 1,015,988 360,596 498,664 569,393 Does not tie to annual Comprehensive Annual Financial Report since that report also includes operations from PSMC. This schedule includes only City's enterprise fund data. CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Cash Flow For 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning Cash Balance at 1/1/19: Cash- Legally Required Bond Reserves(a,b) $1,615,006 Cash-Reserved for Bond Payments(a,b) $4,378,268 $5,993,274 Cash is provided by(used for): Change in net position 360,596 498,664 569,393_ Add expense items not affecting cash Depreciation 1,445,306 1,083,830 1,056,601 Net cash provided by operations $1,805,902 $1,582,494 $1,625,994 Other sources(uses)of cash Debt principal (830,000) (870,000) (910,000) Capital outlay Net increase(decrease) in cash $975,902 $712,494 $715,994 Estimated ending cash balance $6,969,176 $7,681,670 $8,397,664 (a,b) Seward Mountain Haven revenue bonds;matures 2033 (a,b) Future principal and interest due on SMH Bonds at I/1/19=$21,964,469. City of Seward Seward Mountain Haven Enterprise Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 tevenues Actual Actual Actual Actual YTD Budget Budget %Chg Budget 9200 5810 SMH Patient Revenue for Capital 2,248,736 2,447,754 3,215,738 2,044,436 2,290,984 2,000,000 (12.70) 2,000,000 9200 5901 EF Investment Interest 810 9,968 43,430 52,015 0 40,000 0.00 40,000 9200 5941 Amort.Bond Premium 94,140 94,140 94,140 12,182 94,140 94,140 0.00 94,140 otal Revenues $2,343,686 $2,551,862 $3,353,308 $2,108,633 $2,385,124 $2,134,140 $ (10.52) $2,134,140 City of Seward Seward Mountain Haven Enterprise Fund 2020/2021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Personnel Costs: Actual_ Actual Actual Thru 9/30 Budget Budget %Cho Budget Non-Personnel Costs: 7006 Legal 5,573 0 0 0 0 0 0.00 0 7900 Depreciation Expense 1,656,103 1,634,025 1,584,871 1,095,059 1,445,306 1,083,830 (25.01) 1,056,601 8011 Bonding Expense 101,775 0 0 0 0 0 0.00 0 8012 Debt Service Interest Expense 532,677 695,952 658,308 378,735 649,006 607,506 (6.39) 564,006 8013 Amortize Deferred Loss on 0 98,196 98,196 0 98,196 98,196 0.00 98,196 Bonds 8300 Debt Service Principal 1,090,000 910,000 945,000 830,000 830,000 870,000 4.82 910,000 Total Non-Personnel Costs: $ 3,386,128 $3,338,173 $3,286,375 $2,303,794 $3,022,508 $2,659,532 $ (12.01) $2,628,803 Total Expenditures $ 3,386,128 $3,338,173 $3,286,375 $2,303,794 $3,022,508 $2,659,532 $ (12.01) $2,628,803 7 7 w -5- 3 3 W 0 W 0 qCL ur i:4. 0 =3 C C 2� :3 0 =3 :02) I,j ID 0)1-- rD CD cu < < 0 rD m '0 0. co 0 :3 0 =I 0 a =) 0 D 0- :3 CL :3 CL OQ 0 0 rD 0 rD 0 (D Ln L, 0 CU § CU Ln rD 00 (D m > cu cu $- - �n tu .0. 0 00 NJ P-i F- Ln CL C= 0) 0 z Ln M I- M Ij m 0 0 jLnn 0 zr, -1� 0 W 0 r-i > 0 0 z AA. M M -n 71+ Ln cr m CA m m m z 00 > 00 70 70 a) a) z 0 0 ' m —i Q 0 0 m =r -0 m x CL Ln Im uq cn m cn (D 0 rD M -n �pl 0 - 0 Z�l Un .--J (D c 0 Ln Ln v) z 0 0 0) r1i C) Ni > > 3 CL 3 0 CL m 0 m r+ cu 00 tD 00 90�o EY co cn O) l I 0 Ln -i t cu 'o S, 0 m NJ w 0 LO 0 m a) a) 14, w r+ F� F� (U LU ET cc PQ ri 00 -4 0 4,� = J� , 0 91 li co C) m 0 m m Ln - -4�. L" o m 41 0 4� 0 0) 0 f- 0 00 rQ 0 NJ 0NJ 0 0 rD w o P'j 0 0 3 r'j 3 c w w uj w w w w H CITY OFSEVVARD SEVVARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted|n1erfundTransfers Fiscal Year 2OZO and 2U31 2020 2021 Transfers- Transfers- Transfers- Transfers- In out In out From Hospital Enterprise Fund(a) 150,000 15Q0ou O (a) To make up for prior funding shortfalls due zo low census. City funding of$I5QK per year|s anticipated as necessary tocover future bond payments. |f census falls below 36,additional City funding may benecessary. MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Revenues, Expenses and Change in Net Position For 2020 and 2021 2018 2019 2020 2021 Actual * Budget Budget Budget Operating revenues-vehicle rental $357,000 $357,000 $719,000 $635,990 Operating expenses-depreciation and other 40I,22I 353,526 324,456 420,000 Operating income(loss) (44,221) 3,474 394,544 215,990 Non-operating revenue(expense) Interest income 56,000 15,000 I5,000 I5,000 Interest expense 0 0 0 0 Other non-operating 6,954 33,II3 29,677 26,059 Total non-operating revenue(expense) 62,954 48,113 44,677 4I,059 Earnings before transfers I8,733 51,587 439,221 257,049 Transfers(to)from other funds 0 0 0 0 Change in net position I8,733 51,587 439,221 257,049 Beginning net position 4,833,264 4,851,997 4,903,584 5,342,805 Ending net position $4,85I,997 $4,903,584 $5,342,805 $5,599,854 * Ties to annual Comprehensive Annual Financial Report CITY" OF SEWARD MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Cash Flow For 2020 and 2021 2019 2020 2021 Budget Budget Budget Beginning Cash Balance at 111119 $1,917,418 Cash is provided by(used for): Change in net assets 51,587 439,221 257,049 Add expense items not affecting cash Depreciation 353,526 324,456 420,000 Net cash provided y operations , 76 ,677 $677,049 Other sources of cash Capital lease proceeds (a) 0 0 0 Doan repayment-SGH PERS 65, 63 68,900 72,5I7 Other uses of cash Capital outlay(*) (35I,275) ( ) (522,000) (c) (455,000)( ) Net increase (decrease) in cash 119,301 310,577 29 , 66 Estimated ending cash balance $2,036,719 $2,347,296 $2,641,862 ( } Ties to CAR",. (a) No outstanding debt payment owed by Motor Pool. (b) $35I,275 reflects: $247,996 PW 2 dump trucks; $66,4I2 PW 2 passenger trucks, $33,000 Harbor truck; $3,867 PD patrol vehicle safety equipment (c) $522,000 reflects: $I35,000 PD 3 patrol vehicles; $I7,000 Parking truck;$30,000 TYC van;$340,000 PW loader w f snow blower (d) $455,000 reflects: $45,000 PD patrol vehicle; $40,000 building inspection vehicle,$40,000 P&R truck, $80,000 Harbor flatbed&plow,$250,000 PW sweeper *Parking to spend up to$I7,000 on small truck utilitzing own cash.These monies will be transferred and spent out of the Motor Pool Fund,if authorized by City Council by separate resolution. City of Seward Motor Pool Internal Service Fund 2020/2021 Biennial Operating Budget Revenue Detail by Line Item 9/30/2019 2016 2017 2018 2019 2019 2020 2019-20 2021 Actual Actual Actual Actual YTD Budget Bud et %Chg Budget tevenues )3000 4632 Insurance Recovery 2,598 0 0 0 0 0 0.00 0 13000 5901 EF Investment Interest 1,470 17,199 22,887 34,224 15,000 15,000 0.00 15,000 13000 5904 EF Misc.Interest Revenue 39,481 36,379 33,113 0 29,677 26,059 (12.19) 26,059 i3000 5910 Gain on Sale of FA 9,000 638 6,954 0 0 0 0.00 0 )3000 5950 Motor Pool Vehicle Rent 291,600 175,000 357,000 267,750 0 0 0.00 0 13000 5960 Veh.Rent/ 0 0 0 0 357,000 719,000 101.40 635,990 'otal Revenues $ 344,149 $ 229,216 $ 419,954 $ 301,974 $ 401,677 $ 760,059 $ 89.22 $ 677,049 City of Seward Motor Pool Internal Service Fund 2020/2021 Biennial Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2019 2020 2019-20 2021 Personnel Costs: udg Actual Actual Actual Thru 9130 Budget Budget %Cho Bet Non-Personnel Costs: 7009 Contracted Services 1,430 0 0 0 0 0 0.00 0 7215 Operating Supplies 6,055 0 0 76 0 0 0.00 0 7216 Maintenance&Repair 0 0 4,700 0 0 0 0.00 0 7217 Small Tools&Equipment 1,032 935 4,155 0 0 0 0.00 0 7303 Education&Training 0 9,574 0 0 0 0 0.00 0 7900 Depreciation Expense 450,049 425,878 392,366 298,284 353,526 324,456 (8.22) 420,000 8000 Loss on Sale of Fixed Assets 0 6,534 0 0 0 0 0.00 0 8103 Capital Equipment 0 0 411,052 564,770 351,275 522,000 48.60 455,000 Total Non-Personnel Costs: $ 458,566 $ 442,921 $ 812,273 $ 863,130 $ 704,801 $ 846,456 $ 20.10 $ 875,000 Total Expenditures $ 458,566 $ 442,921 $ 812,273 $ 863,130 $ 704,801 $ 846,456 $ 20.10 $ 875,000