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10132021 thru 10212021 City Council Work Session Packet - 2022 Budget
Seward City Council Work Session Packet Topic: 2022 Budget Department Schedule Included in Packet October 13, 14, 20 & 21, 2021 City Council Chambers All public is invited to attend. Beginning at 6: 00 p.m. Department Budget Schedule October 13 Clerk/Council/Boards/Commissions 6 — 6:30 pm Fire and Building Department 6:30 — 7:15 pm MIS 7:15 — 7:45 pm Park & Recreation/Parking 7:45 — 8:30 pm City Manager 8:30 — 9 pm October 14 Finance 6 — 6:45 pm Electric 6:45 — 8 pm Harbor/SMIC 8 — 9 pm October 20 Public Works — General Fund 6:00 — 6:45 pm Public Works — Enterprise Funds 6:45 — 7:45 pm Police/Jail 7:45 — 8:45 pm Healthcare 8:45 — 9 pm October 21 Community Development 6 — 6:45 pm Library 6:45 — 7:15 pm Motor Pool 7:15 — 7:45 pm CIP 7:45 — 9 pm Ci� a f Sewav�� 2022 Ora ft �3u yet A%kp stA,* Y&T... City Manager Memo........................................................................................ Page 3 General Fund Revenue Overview...................................................................... Page 6 General Fund Expenditure Overview................................................................. Page 8 General Fund Transfers................................................................................... Page 12 General Fund Salary Comparison Information.................................................... Page 13 General Fund Health Insurance Comparison Information .................................... Page 14 General Fund Debt Service............................................................................... Page 15 General Fund — Council and Clerk..................................................................... Page 16 General Fund — Historic Preservation................................................................ Page 17 General Fund — Port and Commerce Advisory Board ........................................... Page 18 General Fund — Planning & Zoning Commission ................................................. Page 19 General Fund — City Manager........................................................................... Page 20 GeneralFund — MIS........................................................................................ Page 21 General Fund — Community Development.......................................................... Page 22 General Fund — Finance...................................................................................Page 23 General Fund — General Combined Services....................................................... Page 24 General Fund — Police...................................................................................... Page 25 GeneralFund — Jail......................................................................................... Page 27 General Fund — Animal Control......................................................................... Page 28 GeneralFund — Fire......................................................................................... Page 29 General Fund — Fire Volunteers........................................................................ Page 30 General Fund — Emergency Preparedness.......................................................... Page 31 General Fund — SVAC...................................................................................... Page 32 General Fund — Building Inspection.................................................................. Page 33 General Fund — Streets.................................................................................... Page 34 General Fund — Snow & Ice............................................................................. Page 35 General Fund — City Shop................................................................................ Page 36 General Fund — City Hall.................................................................................. Page 37 General Fund — Community Center................................................................... Page 38 General Fund — City Hall Annex........................................................................ Page 39 General Fund — Parks & Recreation Admin........................................................ Page 40 General Fund — Parks & Recreation Maintenance ............................................... Page 41 General Fund — Parks & Recreation Campgrounds .............................................. Page 43 General Fund — Cemetery ................................................................................ Page 45 General Fund — Parks & Recreation Sports & Recreation.....................................Page 46 General Fund — Parks & Recreation TYC and Rec Room ...................................... Page 48 General Fund — Library and Museum................................................................. Page 50 Enterprise Fund — Harbor................................................................................. Page 52 Enterprise Fund — Seward Marine Industrial Center ............................................ Page 62 Enterprise Fund — Electric................................................................................ Page 70 Enterprise Fund — Water.................................................................................. Page 83 Enterprise Fund — Wastewater......................................................................... Page 89 Enterprise Fund — Parking................................................................................ Page 95 Enterprise Fund — Healthcare & Seward Mountain Haven .................................... Page 100 City of Seward PO Box 167 Seward, Alaska 99664 A[Xka sbq* 1 va— To: Mayor and City Council From: Janette Bower, City Manager Date: October 11, 2021 Re: 2022 Draft Budget City Manager's Office Janette Bower, City Manager Phone: 907-224-4012 Email: j bowergcityofseward. net Attached is the 2022 Draft Budget. Please note that the budget is balanced. The following is a short recap of the revenue projections. We will further discuss revenue and expenditures during the budget work sessions. The budget's first public hearing is scheduled for November 8. Following the public hearing, the council may make a motion and second to adopt the budget. Once the motion is made, amendments to the budget can be made as well. Ideally, it would nice to start on amendments that night and if needed, continue during the tentative special meetings. Making them during this timeframe allows us to put together a clean copy with all of the amendments for adoption on December 13. General Fund Revenue: $16,372,960.20 The revenue goal for the 2022 budget is to more closely project actual revenue. Under -projecting revenue is safe; however, it does not put the revenue to "work" for the City and in turn, for the taxpayers. The tax revenue line items have been increased over 2019 as follows: • Sales Tax. The proposed sales tax revenue amount is $6,000,000 and represents a 5.6% increase over 2019. 1 believe this to be an obtainable based on 2021 data and the return of cruise ships in 2022. • Real Property Tax. The proposed real property revenue amount is $1,250,000 and represents a 16% increase over 2019. The reason for this amount is due to increased property values, development of additional lots and sale of the lots, and the completion of a large hotel. • Personal Property. The proposed personal property revenue amount is $450,000 and represents a 3.9% increase over 2019. This amount is due the increased value of personal property such as boats. • Motor Vehicle. The property motor vehicle revenue amount is $23,500 and represents a 1.86% increase over 2019. This is a slight increase based on historical trends. • Hotel/Motel Tax. The hotel/motel revenue amount is $650,000 and represents a 9.8% increase over 2019. The increased amount is due to reports of a large amount of pre - bookings for the 2022 season and the completion of a large hotel. 3 The Admin Expenses line items have been increased. Please note the historical increase amount has been 1.9% each year. My direction to the new finance director will be to create a formula based an actual cost for general fund activities. In the absence of a formula, the line items have been slightly increased based on current general fund activities. • Harbor — 2% increase over 2021 • Harbor SMIC — 2% increase over 2021 • Parking — 3% increase over 2021 • Electric — 3% increase over 2021 • Water — 2.5% increase over 2021 • Wastewater — 2.5% increase over 2021 A new revenue line item is 4611 Gravel Sales. This line item is for gravel sales at the quarry. The remaining revenue line items have been increased based on historical trends. Expenditures: $16,372,960.20 During the budget work sessions, we will discuss in detail each department budget. A few things to note about the general fund expenditures: • A legal line item has been added to each department. • The Council and Clerk budgets have been combined into one budget. • Historic Preservation, Port and Commerce Advisory Board, and Planning and Zoning Commission have been separated. • General services, copier, legal and contributions have been combined into one budget called General Combined Services. • The Street Department's personnel line items now include Snow and Ice personnel line items. • All Parks & Rec salaries are in Parks & Rec Administration. • Each general fund transfer to the Motor Pool fund has been reduced by 50%. This is not ideal and I do not want it to become the standard. However, I feel the Motor Pool can sustain a one-year reduction. • Health insurance costs have been increased budget -wide by 10%. If the actual amount is less than the 10%, the amount will be used to increase the contributions to Motor Pool. • One position has been added — maintenance position split between the Library and Parks & Recreation. I look forward to our budget meetings and further discussion on the budget. 4 C7eneraf Fland The General Fund is established to account for City of Seward financial operations which are not accounted for in any other fund. Principal revenue sources include sales tax, payments - in -lieu -of -taxes from City enterprise funds, property tax, intergovernmental revenues, and charges for services. General Fund expenditures are made primarily for the operations of basic municipal services such as police and fire protection, public works, recreation, library, planning, legal, and administration services. 61 General Fund - Revenue Total General Fund Revenues: $ 16,373,314.35 General Fund Revenue - not reported in other departments: 4000 Tax Revenue - Sales $ 6,000,000.00 4010 Tax Revenue - Real Property $ 1,250,000.00 4011 Tax Revenue - Personal Property $ 450,000.00 4012 Tax Revenue - Motor vehicle $ 23,500.00 4013 Tax Revenue - Oil Property $ - 4020 Hotel/Motel Room Tax $ 650,000.00 4030 Payments in Lieu of Tax $ 130,000.00 4031 Contra Payments in Lieu of Tax $ - 4040 Penalties and Interest on Taxes $ 3,500.00 4101 Permits - Taxi $ 1,100.00 4106 License and Permits - Misc $ 3,150.00 4200 Revenue Sharing $ - 4201 PERS On -Behalf payments by SOA $ - 4205 Alaska Liquor Tax $ - 4206 Alaska Raw Fish Tax $ 400,000.00 4207 Fisheries Resource Landing Tax $ 2,750.00 4208 Alaska Marijuana Tax $ - 4251 Grant Revenue - Federal Grants $ - 4252 Grant Revenue - State Grants $ - 4253 Grant Revenue - Misc Grants $ - 4300 Admin. Exp. - Jail $ 114,787.74 4301 Admin Exp.- Harbor $ 381,743.16 4302 Admin. Exp. - SMIC $ 101,892.90 4303 Admin. Exp.- Parking Fund $ 12,025.25 4304 Admin. Exp. - Electric $ 1,269,218.60 4305 Admin. Exp. - Water $ 336,675.00 4306 Admin. Exp. - Sewer $ 205,603.75 4307 Copying Fees $ 5,750.00 4308 Sales Tax Credit $ 4,000.00 4309 Zoning Fees $ 2,500.00 4380 Land Rents & Leases $ 42,500.00 4400 Fines and Bails $ 15,700.00 4500 GF Interest on Investments $ 77,383.00 4501 GF Penalties & Interest $ 1,500.00 4503 GF Misc Interest Revenue $ - 4610 Surplus Sales $ - 4611 Gravel Sales $ 225,000.00 4620 Franchise Fee - Refuse $ 22,000.00 General Fund Revenue - not reported in other departments: 4631 Collection of Doubtful Accounts $ 4632 Insurance Recovery/Rebate $ 4633 Vending Machine Fees $ 4639 Misc Service Fees $ 5899 Miscellaneous Revenue $ 5911 Unrealized gain on FV of Investments $ General Fund Revenue - departments 1110 Council and Clerk 1210 Police 1211 Jail 1212 Animal Control 1221 Fire Volunteers 1250 Building Inspection 1312 Public Works - City Shop 1350 City Hall 1400 Parks & Recreation Admin 1410 Parks & Recreation Maintenance 1411 Parks & Recreation Campgrounds 1412 Parks & Recreation Cemetery 1420 Parks & Recreation Sports & Recreation 1500 Library and Museum General Fund Transfers In Boat Harbor Enterprise Fund Seward Marine Industrial Center Enterprise Fund Parking Enterprise Fund Payment -in -Lieu -of -Tax Electric Enterprise Fund Water Enterprise Fund Wastewater Enterprise Fund Commercial Vessel Tax Fund 11,732,279.40 22,000.00 172,775.00 398,952.00 725.00 4,500.00 51,750.00 1,775.00 52,200.00 1,250.00 3,000.00 1,474,250.00 400.00 18,600.00 33,600.00 2,235,777.00 $ 415,395.62 $ 129,440.79 $ 28,809.69 $ 1,474,610.74 $ 140,396.13 $ 126,604.97 $ 90,000.00 $ 2,405,257.95 General Fund - Expenditures General Fund Expenditures Total: $ 16,372,960.20 Debt Service (01000-0900) Personnel Costs $ - Non -Personnel Costs $ 411,481.00 $ 411,481.00 Council and Clerk (01000-1110) Personnel Costs $ 379,430.66 Non -Personnel Costs $ 458,526.20 $ 837,956.86 Historic Preservation Commission (01000-1111) Personnel Costs $ 9,848.18 Non -Personnel Costs $ 2,208.00 $ 12,056.18 Port and Commerce Advisory Board (01000-1114) Personnel Costs $ 34,364.55 Non -Personnel Costs $ 1,508.00 $ 35,872.55 Planning & Zoning Commission (01000-1115) Personnel Costs $ 24,629.26 Non -Personnel Costs $ 18,033.00 $ 42,662.26 City Manager (01000-1120) Personnel Costs $ 621,820.00 Non -Personnel Costs $ 74,498.00 $ 696,318.00 Information Services (MIS) (01000-1121) Personnel Costs $ 413,552.00 Non -Personnel Costs $ 128,354.00 $ 541,906.00 Community Development (01000-1122) Personnel Costs $ 389,712.58 Non -Personnel Costs $ 180,737.70 $ 570,450.28 Finance (01000-1140) Personnel Costs $ 1,034,777.32 Non -Personnel Costs $ 125,797.10 $ 1,160,574.42 s General Combined Services (01000-1180) Personnel Costs $ - Non -Personnel Costs $ 411,467.00 $ 411,467.00 Police (01000-1210) Personnel Costs $ 2,753,547.49 Non -Personnel Costs $ 398,750.00 $ 3,152,297.49 Jail (01000-1211) Personnel Costs $ 720,306.51 Non -Personnel Costs $ 203,963.00 $ 924,269.51 Animal Control (01000-1212) Personnel Costs $ 132,241.00 Non -Personnel Costs $ 29,263.00 $ 161,504.00 Fire (01000-1220) Personnel Costs $ 424,284.00 Non -Personnel Costs $ 399,525.00 $ 823,809.00 Fire Volunteers (01000-1221) Personnel Costs $ 7,300.00 Non -Personnel Costs $ 140,250.00 $ 147,550.00 Emergency Preparedness (01000-1222) Personnel Costs $ - Non -Personnel Costs $ 50,200.00 $ 50,200.00 SVAC (01000-1223) Personnel Costs $ - Non -Personnel Costs $ 47,350.00 $ 47,350.00 Building Inspection (01000-1250) Personnel Costs $ 349,804.00 Non -Personnel Costs $ 33,625.00 $ 383,429.00 01 Public Works - Streets (01000-1310) Personnel Costs $ 553,469.00 Non -Personnel Costs $ 296,011.90 $ 849,480.90 Public Works - Snow & Ice (01000-1311) Personnel Costs $ - Non -Personnel Costs $ 156,850.00 $ 156,850.00 Public Works - City Shop (01000-1312) Personnel Costs $ 218,797.00 Non -Personnel Costs $ 143,800.30 $ 362,597.30 City Hall (01000-1350) Personnel Costs $ 78,469.99 Non -Personnel Costs $ 211,727.31 $ 290,197.31 Community Center (01000-1351) Personnel Costs $ - Non -Personnel Costs $ 26,570.00 $ 26,570.00 City Hall Annex (01000-1352) Personnel Costs $ - Non -Personnel Costs $ 23,875.00 $ 23,875.00 Parks & Recreation Admin (01000-1400) Personnel Costs $ 968,439.00 Non -Personnel Costs $ 23,916.80 $ 992,355.80 Parks & Recreation Maintenance (01000-1410) Personnel Costs $ - Non -Personnel Costs $ 177,047.60 $ 177,047.60 Parks & Recreation Campgrounds (01000-1411) Personnel Costs $ - Non -Personnel Costs $ 529,412.66 $ 529,412.66 `it, Parks & Recreation Cemetery (01000-1412) Personnel Costs $ - Non -Personnel Costs $ 42,113.38 $ 42,113.38 Parks & Recreation Sports & Recreation (01000-1420) Personnel Costs $ - Non -Personnel Costs $ 69,587.70 $ 69,587.70 Parks & Recreation TYC and Rec Room (01000-1430) Personnel Costs $ - Non -Personnel Costs $ 226,081.00 $ 226,081.00 Library and Museum (01000-1500) Personnel Costs $ 455,338.00 Non -Personnel Costs $ 244,300.00 $ 699,638.00 General Fund Transfers Out Hospital Debt Service Fund Sewer Enterprise Fund - RV Dump $ 1,500,000.00 $ 16,000.00 $ 1,516,000.00 is GENERAL FUND Budgeted Interfund Transfers Fiscal Year 2022 2021 2022 Transfers- Transfers- Transfers- Transfers - In Out In Out TRANSFERS FROM OTHER FUNDS: Boat Harbor Enterprise Fund: One-half of land rents and leases 167,872 168,952 Federal and State lobbying 46,250 44,375 Payment -in -Lieu -of -Tax 191,000 202,069 Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases 89,873 83,850 Payment -in -Lieu -of -Tax 27,136 45,591 Parking Enterprise Fund Payment -in -Lieu -of -Tax 28,056 28,810 Electric Enterprise Fund: Federal and State lobbying 92,500 88,750 Payment -in -Lieu -of -Tax 948,131 1,085,861 Electric line general operating permit 300,000 300,000 Water Enterprise Fund: Federal and State lobbying 23,125 22,188 Payment -in -Lieu -of -Tax 111,382 118,209 Wastewater Enterprise Fund: Federal and State lobbying 23,125 22,188 Payment -in -Lieu -of -Tax 96,880 104,417 Commercial Vessel Tax Fund: For SVAC ambulance service to cruise ships 20,000 20,000 For Fire service to cruise ships 20,000 20,000 For GF services to cruise ships; police security, museum movie, etc. 50,000 50,000 TOTAL TRANSFERS IN: 2,235,329 2,405,258 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 1,064,004 1,500,000 SMIC Enterprise Fund - cash deficit 0 0 Electric Enterprise Fund - loan repayment (a) 0 0 Sewer Enterprise Fund - RV dump 0 16,000 ASLC Utility Subsidy to Electric (50% of PILT 2020; 60% of PILT 2021) (b) 0 0 Capital Acquisition Fund (equal to State Revenue Sharing) 0 0 TOTAL TRANSFERS OUT: $1,064,004 $1,516,000 NET TRANSFERS: $1,171,325 $889,258 liVA General Fund Salary Comparison Information 1110 Council and Clerk 1111 Historic Preservation 1114 Port and Commerce Advisory Board 1115 Planning & Zoning Commission 1120 City Manager 1121 MIS 1122 Community Development 1140 Finance 1180 General Combined Services 1210 Police 1211 Jail 1212 Animal Control 1220 Fire 1221 Fire Volunteers 1222 Emergency Preparedness 1223 SVAC 1250 Building Inspection 1310 Streets 1311 Snow & Ice 1312 City Shop 1350 City Hall 1351 Community Center 1352 City Hall Annex 1400 Parks & Recreation Admin 1410 Parks & Recreation Maintenance 1411 Parks & Recreation Campground 1412 Parks & Recreation Cemetery 1420 Parks & Recreation Sports & Recreation 1430 Parks & Recreation TYC and Rec Room 1500 Library and Museum Total: Increase - 2022 2021 Decrease $ 176,340.00 $ 140,980.00 $ 35,360.00 $ 7,816.00 $ 14, 384.00 $ (6,568.00) $ 14,199.00 $ 314.00 $ 13,885.00 $ 8,491.00 $ 20,743.00 $ (12,252.00) $ 380,173.00 $ 331,827.00 $ 48,346.00 $ 240,556.00 $ 181,461.00 $ 59,095.00 $ 203,212.00 $ 163,233.00 $ 39,979.00 $ 566,156.00 $ 482,699.00 $ 83,457.00 $ 1,430,172.00 $ 1,085,537.00 $ 344,635.00 $ 338,030.00 $ 308,295.00 $ 29,735.00 $ 83,357.00 $ 79,575.00 $ 3,782.00 $ 224,984.00 $ 190,378.00 $ 34,606.00 $ 163, 232.00 $ 145,105.00 $ 18,127.00 $ 268,552.00 $ 160,656.00 $ 107,896.00 $ - $ 82,273.00 $ (82,273.00) $ 113,387.00 $ 69,932.00 $ 43,455.00 $ 45,776.43 $ 42,290.00 $ 3,486.43 $ 564,753.00 $ 113,490.00 $ 451,263.00 $ - $ 120, 565.00 $ (120, 565.00) $ - $ 144,326.00 $ (144,326.00) $ - $ 4,714.00 $ (4,714.00) $ - $ 90,166.00 $ (90,166.00) $ - $ 164,096.00 $ (164,096.00) $ 312,270.00 $ 138,056.91 $ 174,213.09 $ 5,141,456.43 $ 4,275,095.91 $ 866,360.52 13 General Fund Health Insurance Comparison Information 1110 Council and Clerk 1111 Historic Preservation 1114 Port and Commerce Advisory Board 1115 Planning & Zoning Commission 1120 City Manager 1121 MIS 1122 Community Development 1140 Finance 1180 General Combined Services 1210 Police 1211 Jail 1212 Animal Control 1220 Fire 1221 Fire Volunteers 1222 Emergency Preparedness 1223 SVAC 1250 Building Inspection 1310 Streets 1311 Snow & Ice 1312 City Shop 1350 City Hall 1351 Community Center 1352 City Hall Annex 1400 Parks & Recreation Admin 1410 Parks & Recreation Maintenance 1411 Parks & Recreation Campground 1412 Parks & Recreation Cemetery 1420 Parks & Recreation Sports & Recreation 1430 Parks & Recreation TYC and Rec Room 1500 Library and Museum Total: Increase - 2022 2021 Decrease $ 112,159.00 $ 89,910.00 $ 22,249.00 $ - $ 8,109.00 $ 8,109.00 $ 16, 565.00 $ 177.00 $ 16, 388.00 $ 5,521.00 $ 11,694.00 $ (6,173.00) $ 151,575.00 $ 145,918.00 $ 5,657.00 $ 114,602.00 $ 99,900.00 $ 14,702.00 $ 136,673.00 $ 93,240.00 $ 43,433.00 $ 326,438.00 $ 266,400.00 $ 60,038.00 $ 794,753.00 $ 599,400.00 $ 195,353.00 $ 229,204.00 $ 199,800.00 $ 29,404.00 $ 18,335.00 $ 33,300.00 $ (14,965.00) $ 123,921.00 $ 91,575.00 $ 32,346.00 $ 138,039.00 $ 72,525.00 $ 65,514.00 $ 192, 042.00 $ 91, 861.00 $ 100,181.00 $ - $ 52,328.00 $ (52,328.00) $ 52,534.00 $ 36,630.00 $ 15,904.00 $ 18,290.00 $ 33,300.00 $ (15,010.00) $ 204, 509.00 $ 23, 401.00 $ 181,108.00 $ - $ 29,970.00 $ (29,970.00) $ - $ 26,196.00 $ (26,196.00) $ - $ 3,330.00 $ (3,330.00) $ - $ 61,605.00 $ (61,605.00) $ - $ 74,925.00 $ (74,925.00) $ 78,637.00 $ 39,482.48 $ 39,154.52 $ 2,713,797.00 $ 2,184,976.48 $ 545,038.52 14 General Fund - Debt Service (01000-0900) 2021 General - Debt Service (01000- 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 0900) Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6201 Retirement Benefits 591,859 616,846 522,446 -2,058 680,126 733,138 382,847 0 6209 PERS DC Forfeitures 0 0 -54,917 0 -9,588 0 0 0 Total Personnel Costs: $591,859 $616,846 $467,529 -$2,058 $670,538 $733,138 $382,847 $0 Non -Personnel Costs: 8011 0900 - Debt Service Bonding 0 0 0 0 0 0 17,500 0 8012 Debt Service Interest Exp 151,550 204,993 253,756 244,106 234,581 223,456 116,103 196,481 8300 Debt Service Principal 95,000 100,000 200,000 210,000 220,000 230,000 230,000 215,000 Total Non -Personnel Costs: $246,550 $304,993 $453,756 $454,106 $454,581 $453,456 $363,603 $411,481 Total Expenditures: $838,409 $921,839 $921,285 $452,048 $1,125,119 $1,186,594 $746,451 $411,481 15 General - Council and Clerk Revenue and Expense Budge Revenues: Operating Revenue: 4101 Taxi Permits 4105 Business License 4253 Misc GF Grants 4307 Copying Fees 4630 City Clerk Fees Total Operating Revenue: Total Revenues: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6003 Legislative Stipends 6100 Medicare 6101 Unemployment Insurance 6102 Workers' Compensation 6200 Leave Time 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7000 Audit 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal - Clerk 7007 Legal - Council 7009 Contracted Services 7013 State Lobbying Fees 7014 Federal Lobbying Fees 7215 Operating Supplies 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Traininq 7304 Equipment Rent 7800 Sister City Program 7804 Elections 7805 Promotion 7807 Contingency 7809 Pass-Thru Payments 7810 Miscellaneous Expense 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures: General Fund -Council and Clerk Revenue and Expenditures (01000-1110) 2021 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Actual Actual Actual Actual Actual Budoet Actuals Pr000sed Notes/Comments 0 0 0 0 0 0 0 0 16,750 19,795 22,510 21,120 22,590 21,000 11,220 22,000 0 0 0 500 0 0 0 0 148 14 73 55 27 0 0 0 703 406 213 120 153 0 60 0 17,601 20,215 22,796 21,795 22,771 21,000 11,280 22,000 17,601 20,215 22,796 21,795 22,771 21,000 11,280 22,000 147,827 137,525 124,302 137,755 134,784 140,980 99,781 176,340 823 858 1,421 152 1,622 0 266 10,000 18,000 18,065 17,800 18,000 16,200 18,000 9,000 36,000 Ordinance 2021-005 4,430 3,507 3,236 3,544 3,558 3,549 2,755 5,114 0 0 3,753 2,750 -24 0 0 0 1,779 1,763 1,295 1,383 1,087 1,392 643 1,023 17,917 24,198 12,797 15,891 15,255 17,844 16,889 0 16,725 15,041 11,758 45,239 17,547 7,772 7,693 38,795 80,768 78,164 77,806 99,707 81,247 89,910 63,957 112,159 $288,269 $279,121 $254,168 $324,421 $271,276 $279,447 $200,984 $379,431 102,980 105,995 111,295 115,755 93,625 115,000 127,600 120,175 4,642 4,119 4,687 4,742 5,741 5,500 3,777 5,700 1,086 1,169 1,046 2,173 2,066 1,500 538 1,500 0 0 0 3 7 0 0 0 3,395 3,259 3,687 3,453 3,469 3,800 1,949 4,101 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 20,000 11,530 14,870 24,410 22,583 20,941 320,938 45,432 35,000 84,504 84,504 84,504 84,504 84,504 90,000 66,378 85,500 Resolution 2021-107 92,004 92,004 92,004 92,004 92,004 95,000 69,003 92,000 Resolution 2021-106 6,859 4,373 5,276 10,909 5,718 7,500 4,645 7,500 11,184 20 1,339 1,357 16,053 1,500 907 1,500 15,922 18,126 13,103 14,622 16,545 20,000 18,925 22,450 3,772 3,803 3,576 4,051 415 4,300 565 4,075 14,054 15,890 20,361 21,493 7,132 22,000 3,433 24,500 4,585 2,285 4,030 3,148 2,891 4,500 2,052 5,000 66 0 1,437 0 0 1,000 0 275 3,725 4,147 22,206 4,497 150 6,250 1,216 6,250 1,591 1,269 3,249 3,118 3,010 4,000 0 10,000 1,336 2,070 5,120 5,079 2,820 6,000 3,420 6,000 includes 2500 for SSD sponsorship 2,500 2,500 0 129 31,200 2,000 0 2,000 0 0 0 0 0 500,000 500,000 0 0 0 124 1 0 0 0 0 0 0 0 5,487 0 0 0 0 365,735 360,403 401,454 399,108 388,291 1,210,788 849,841 458,526 $654,004 $639,524 $655,622 $723,529 $659,567 $1,490,235 $1,050,825 $837,957 2500 shi, 9000 recodification, 11450 online bus lic, 7500 granicus, 4500 municode 16 General Fund - Historic Preservation Commission (01000-1111) General - Historic Preservation 2021 Commission (01000-1111) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Notes/Comments Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Revenues: Operating Revenue: 4251 Federal GF Grants 0 0 0 0 0 17,295 0 0 4252 State GF Grants 0 0 0 0 0 6,705 0 0 4253 Misc GF Grants 0 0 0 0 100 0 42,196 0 Total Operating Revenue: $0 $0 $0 $0 $100 $24,000 $42,196 $0 Total Revenues: 0 0 0 0 $100 $24,000 $42,196 $0 Expenditures: Personnel Costs: 6000 Salaries 488 3,213 6,244 2,388 5,842 14,384 3,512 7,816 6001 Overtime 115 0 0 0 48 0 0 50 6100 Medicare 8 45 88 36 91 209 53 227 6102 Workers' Compensation 6 32 66 21 44 121 24 36 6201 Retirement Benefits 63 306 547 423 985 754 268 1,720 6202 Health Insurance 430 1,563 3,059 1,680 3,905 8,109 3,264 0 Total Personnel Costs: $1,110 $5,160 $10,004 $4,549 $10,915 $23,577 $7,120 $9,848 Non -Personnel Costs: 7002 Postaqe and Freiqht 0 0 0 0 3 104 0 0 7004Insurance 0 0 0 0 0 208 65 208 7006 Leqal 0 0 0 0 0 0 0 0 7009 Contracted Services 0 0 0 0 0 27,970 0 0 7215 Operatinq Supplies 0 21 70 54 327 1,000 968 1,000 7301 Subscriptions & Dues 0 0 0 0 0 0 0 0 7302 Travel & Subsistence 0 0 0 0 0 2,833 0 500 7303 Education & Traininq 0 0 0 0 300 1,500 0 500 7810 Miscellaneous Expense 0 0 0 0 0 0 0 0 Total Non -Personnel Costs: $0 $21 $70 $54 $630 $33,615 $1,033 $2,208 Total Expenditures: $1,110 $5,181 $10,074 $4,603 $11,545 $57,192 $8,153 $12,056 17 General Fund -Port and Commerce Advisory Board (01000-1114) General - Port and Commerce 2021 Advisory Board (01000-1114) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4251 Federal GF Grants 0 0 0 0 0 0 0 0 4252 State GF Grants 0 0 0 0 0 0 0 0 4253 Misc GF Grants 0 0 0 0 0 0 0 0 Total Operating Revenue: $0 $0 $0 $0 $0 $0 $0 $0 Total Revenues: 0 0 0 0 0 0 0 0 Expenditures: Personnel Costs: 6000 Salaries 809 569 136 1,208 4,278 314 2,973 14,199 6001 Overtime 0 0 29 0 0 0 0 0 6100 Medicare 11 8 2 19 65 5 45 412 6102 Workers' Compensation 46 6 2 10 32 3 20 65 6201 Retirement Benefits 87 60 15 251 614 16 193 3,124 6202 Health Insurance 590 386 129 1,047 3,676 177 3,793 16,565 Total Personnel Costs: $1,544 $1,028 $314 $2,536 $8,666 $515 $7,023 $34,365 Non -Personnel Costs: 7002 Postage and Freight 20 3 0 0 0 0 0 0 7004Insurance 576 485 373 233 293 7,000 65 208 7006 Legal 0 0 0 0 0 0 0 0 7009 Contracted Services 0 18 0 0 0 0 0 0 7215 Operating Supplies 15 52 167 149 686 1,000 150 300 7301 Subscriptions & Dues 50 6 0 90 0 104 0 0 7302 Travel & Subsistence 15 620 0 0 0 2,833 0 500 7303 Education & Training 0 200 0 0 0 1,500 0 500 7810 Miscellaneous Expense 0 0 32 0 0 0 0 0 Total Non -Personnel Costs: $676 $1,384 $571 $472 $979 $12,437 $215 $1,508 Total Expenditures: $2,220 $2,412 $885 $3,008 $9,645 $12,952 $7,238 $35,873 18 General Fund - Planning & Zoning Commission (01000-1115) General - Planning & Zoning 2021 Commission (01000-1115) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Notes/Comments Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Revenues: Operating Revenue: 4251 Federal GF Grants 0 0 0 0 0 0 0 0 4252 State GF Grants 0 0 0 0 0 0 0 0 4253 Misc GF Grants 0 0 0 0 0 0 0 0 Total Operating Revenue: $0 $0 $0 $0 $0 $0 $0 $0 Total Revenues: 0 0 0 0 0 0 0 0 Expenditures: Personnel Costs: 6000 Salaries 22,171 11,631 9,005 7,928 8,760 20,743 6,982 8,491 6001 Overtime 0 127 0 0 0 0 0 25 6003 Legislative Stipends 0 0 0 0 0 0 0 8,400 New P&Z stipends beginning 1/1/22 6100 Medicare 368 274 128 114 142 302 112 246 6102 Workers' Compensation 227 128 95 75 69 174 47 78 6200 Leave Time 0 0 0 0 0 0 104 0 6201 Retirement Benefits 2,573 1,276 807 3,570 2,111 1,087 1,699 1,868 6202 Health Insurance 11,558 6,511 4,368 4,027 6,043 11,694 5,214 5,521 Total Personnel Costs: $36,896 $19,947 $14,403 $15,713 $17,124 $34,000 $14,157 $24,629 Non -Personnel Costs: 7002 Postage and Freight 0 0 0 0 14 0 0 1,000 Ground truthing mailings 7004Insurance 0 0 0 0 0 208 65 208 7006 Legal 0 0 0 0 0 0 0 5,000 7009 Contracted Services 0 0 0 0 0 0 0 6,325 7215 Operating Supplies 0 0 0 0 250 156 59 250 7301 Subscriptions & Dues 0 0 0 0 0 104 0 250 ** 7302 Travel & Subsistence 0 0 0 0 576 1,334 0 3,000 *** 7303 Education & Training 0 0 0 0 2,252 0 184 2,000 **** 7810 Miscellaneous Expense 0 0 0 0 0 0 0 0 Total Non -Personnel Costs: $0 $0 $0 $0 $3,092 $1,802 $307 $18,033 Total Expenditures: $36,896 $19,947 $14,403 $15,713 $20,216 $35,802 $14,464 $42,662 *Community Outreach program and upcoming ground truthing town hall meetings ** Increase is due to online trainings subscriptions ***Increase is due to Commission board training yearly ****Increase is due to Commission board training yearly 19 General Fund - City Manager (01000-1120) General - City Manager (01000- 2021 1120) Revenue and Expense 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 171,634 188,824 199,722 248,370 256,892 331,827 186,948 380,173 6001 Overtime 0 343 362 16 0 0 0 0 6100 Medicare 3,109 3,053 5,521 5,352 4,138 4,977 3,275 5,513 6101 Unemployment Insurance 5,396 758 0 5,472 7,097 0 2,931 0 6102 Workers' Compensation 1,814 2,498 2,053 2,324 1,877 2,849 1,345 1,749 6200 Leave Time 28,519 28,717 26,814 11,888 19,939 28,187 18,388 0 6201 Retirement Benefits 26,588 19,756 17,095 81,612 28,484 19,336 13,597 82,810 6202 Health Insurance 53,983 62,086 74,635 100,869 71,464 145,918 49,885 151,575 Total Personnel Costs: $291,043 $306,035 $326,202 $455,903 $389,891 $533,094 $276,369 $621,820 Non -Personnel Costs: 7001 Communications 4,668 5,645 4,993 6,298 7,529 5,200 4,150 6,000 7002 Postage and Freight 100 99 68 3,413 55 400 29 100 7004Insurance 4,272 3,852 4,467 7,491 5,731 5,100 3,132 4,698 7006 Legal 0 0 0 8,459 0 0 0 5,000 7009 Contracted Services 515 102 3,368 46,592 2,893 5,000 4,360 5,000 7011 Testing 0 94 0 0 104 0 8 50 7012 Other Special Services 0 0 0 276 0 0 0 0 7210 Vehicle Supplies 82 109 0 16 46 0 0 50 7211 Gas & Lube 2,557 2,915 3,006 1,386 370 3,000 154 300 7213 Safety Equipment 0 0 0 240 0 0 0 200 7214 Janitorial Supplies 245 0 0 0 0 0 0 0 7215 Operating Supplies 6,656 6,956 8,259 13,115 4,133 7,000 4,377 7,000 7216 Maintenance & Repair 0 0 581 1,700 29 0 14 100 7217 Small Tools & Equipment 280 270 1,642 720 3,652 1,000 908 1,500 7300 Advertising 378 4,370 1,034 2,394 826 2,100 275 1,000 7301 Subscriptions & Dues 4,500 7,699 8,270 8,140 12,337 8,000 11,031 17,000 7302 Travel& Subsistence 20,334 27,068 18,253 35,659 13,751 8,000 2,940 18,000 7303 Education & Training 1,938 2,011 2,208 5,549 472 4,000 2,655 6,000 7805 Promotion 3,600 0 1,584 6,510 0 4,000 0 1,500 7807 Contingency 0 2,500 2,500 2,500 2,500 4,000 2,500 1,000 7810 Miscellaneous Expense 107 243 622 519 90 0 0 0 8104 Motor Pool Rent 0 0 0 0 4,500 4,500 4,411 0 Total Non -Personnel Costs: $50,232 $63,933 $60,855 $150,977 $59,018 $61,300 $40,943 $74,498 Total Expenditures: $341,275 $369,968 $387,057 $606,880 $448,909 $594,394 $317,312 $696,318 20 General Fund - MIS Revenue and Expense Budget (01000-1121) 2021 General - MIS (01000-1121) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Projected Notes/Comments Revenues: Operating Revenue: 4354 GF Work Orders 6,974 1,376 0 0 0 0 0 0 Total Operating Revenue: $6,974 $1,376 $0 $0 $0 $0 $0 $0 Total Revenues: $6,974 $1,376 0 0 0 0 0 0 Expenditures: Personnel Costs 6000 Salaries 182,754 177,994 187,096 165,476 198,193 181,461 141,573 240,556 6001 Overtime 3,271 0 2,411 809 958 0 563 1,375 6100 Medicare 2,896 2,946 3,174 2,437 3,119 2,771 2,223 3,508 6102 Workers' Compensation 2,166 2,306 2,037 1,535 1,465 1,586 885 1,113 6200 Leave Time 23,360 21,999 22,798 17,937 19,733 19,298 17,257 0 6201 Retirement Benefits 21,604 20,000 18,078 59,220 27,314 9,919 14,010 52,398 6202 Health Insurance 53,715 55,817 58,013 66,960 85,791 99,900 61,714 114,602 Total Personnel Costs: $289,766 $281,062 $293,607 $314,374 $336,573 $314,935 $238,225 $413,552 Non -Personnel Costs: 7001 Communications 5,703 6,178 5,185 3,485 4,696 5,500 3,134 5,000 7002 Postage and Freight 146 0 0 62 79 300 1 100 7003 Bank and Credit Card Fees 16 25 2 7 6 0 1 0 7004Insurance 3,490 3,503 4,135 3,552 3,954 3,500 2,281 4,654 7006 Legal 0 0 0 0 0 0 0 2,000 7009 Contracted Services 2,669 1,507 4,038 5,071 9,200 10,500 -753 17,500 Increased cost for cloud backup storage 7211 Gas & Lube 0 100 0 0 40 0 0 7215 Operating Supplies 41,377 43,359 30,674 48,271 23,983 24,000 16,191 26,000 7216 Maintenance & Repair 0 0 15,153 1,257 5,000 5,000 0 15,000 7217 Small Tools & Equipment 325 0 6 3,986 13,892 16,000 1,547 32,000 Replace and upgrade networking equipment 7300 Advertising 106 61 388 0 0 0 0 400 7301 Subscriptions & Dues 1,616 2,593 198 4,178 14,481 3,500 4,421 19,500 ** 7302 Travel & Subsistence 1,018 1,292 1,756 2,237 2,344 3,500 76 3,000 7303 Education & Training 0 385 435 2,336 3,366 2,500 3,309 3,000 7810 Miscellaneous Expense 813 0 0 0 2 1,000 0 200 8103 Capital Equipment 0 0 0 5,408 0 0 0 0 Total Non -Personnel Costs: $57,279 $59,003 $61,970 $79,850 $81,043 $75,300 $30,208 $128,354 Total Expenditures: $347,045 $340,065 $355,577 $394,224 $417,616 $390,235 $268,432 $541,906 *Repair and upgrade electrical in the server room **Increase in microsoft subscriptions as well as cyber testing/training 21 General Fund - Community Development Revenue and Expenditure Budget (01000-1122) General - Community 2021 Development (01000-1122) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Notes/Comments Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Revenues: Operating Revenue: 4251 Federal GF Grants 0 0 0 0 0 0 0 0 4252 State GF Grants 0 0 0 0 0 0 0 0 4309 Zoning Fees 0 0 0 600 1,063 0 875 0 4311 Zoning Fees 0 7 0 234 0 0 0 0 4312 Walkable Mural Application Fee 0 0 0 0 0 0 0 0 Total Operating Revenue: $0 $7 $0 $834 $1,063 $0 $875 $0 Total Revenues: 0 7 0 834 $1,063 0 875 0 Expenditures: Personnel Costs: 6000 Salaries 162,034 142,517 137,564 130,473 141,360 163,233 100,333 203,212 6001 Overtime 107 0 0 0 0 0 0 0 6100 Medicare 2,207 2,291 2,044 1,985 2,672 2,501 1,898 2,947 6101 Unemployment Insurance 0 122 0 6102 Workers' Compensation 2,247 1,706 1,454 1,229 1,081 1,431 623 2,174 6200 Leave Time 10,781 20,011 12,605 19,312 15,510 18,564 12,626 0 6201 Retirement Benefits 16,442 16,439 12,822 44,634 18,148 8,946 9,105 44,707 6202 Health Insurance 67,132 59,498 69,394 78,584 92,605 93,240 71,233 136,673 Total Personnel Costs: $260,950 $242,462 $235,883 $276,217 $271,376 $287,915 $195,940 $389,713 Non -Personnel Costs: 7001 Communications 3,025 2,639 3,036 2,836 3,080 3,200 1,801 3,100 7002 Postage and Freight 163 172 272 320 692 500 161 1,000 increase forcommunity outreach mailings 7004Insurance 2,686 2,813 3,557 2,857 2,958 3,400 1,604 3,913 7006 Legal 0 0 0 0 0 0 0 5,000 7009 Contracted Services 19,372 2,275 2,067 1,949 4,696 4,000 350 117,500 7010 Engineering 0 0 0 0 0 0 0 25,000 Increased engineering costs 7011 Testing 0 322 0 20 102 0 0 0 7211 Gas & Lube 48 179 120 368 184 0 42 175 7215 Operating Supplies 1,242 1,999 4,682 6,567 4,138 2,700 3,850 6,000 ** 7216 Maintenance & Repair 1,798 900 0 0 0 2,000 0 450 7217 Small Tools & Equipment 800 0 0 1,386 1,850 2,500 0 1,500 7300 Advertising 668 3,905 222 358 1,198 0 876 1,000 7301 Subscriptions & Dues 0 274 1,420 2,646 630 0 1,895 3,000 7302 Travel & Subsistence 384 2,004 6,605 8,982 1,361 8,000 150 10,000 7303 Education & Training 415 800 1,842 -473 123 3,000 1,233 3,000 7810 Miscellaneous Expense 42 29 180 87 124 500 0 100 Total Non -Personnel Costs: $30,643 $18,311 $24,003 $27,903 $21,136 $29,800 $11,963 $180,738 Total Expenditures: $291,593 $260,773 $259,886 $304,120 $292,512 $317,715 $207,903 $570,450 *G IS contract and Starting phases of Strategic Plan one time fee of 55k. Annual expenses will be split out by department. Community center feasibility study "Increase due to ink supplies for new large format printer and printing costs 22 General Fund - Finance (01000-1140) 2021 General - Finance (01000-1140) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 509,400 537,000 520,312 512,193 340,785 482,699 300,831 566,156 6001 Overtime 7,956 6,320 5,015 938 4,788 4,064 5,741 5,500 6100 Medicare 9,480 11,729 12,155 8,864 6,909 7,889 4,915 8,289 6101 Unemployment Insurance 0 0 7,421 0 918 0 0 0 6102 Workers' Compensation 5,972 6,544 5,431 4,996 2,679 4,228 1,938 2,630 6200 Leave Time 32,020 30,432 54,612 53,666 38,538 47,953 63,705 0 6201 Retirement Benefits 57,184 51,799 41,522 128,729 43,587 26,103 31,391 125,764 6202 Health Insurance 220,294 220,923 229,666 227,327 160,093 266,400 126,050 326,438 Total Personnel Costs: $842,306 $864,747 $876,134 $936,713 $598,297 $839,336 $534,572 $1,034,777 Non -Personnel Costs: 7001 Communications 12,809 10,909 10,090 9,816 10,852 9,750 7,030 11,800 7002 Postage and Freight 2,047 2,039 1,602 2,145 1,641 2,100 4,764 4,200 7003 Bank and Credit Card Fees 108 0 0 85 0 0 11 50 7004Insurance 8,980 9,940 12,361 10,592 10,915 12,000 5,396 13,597 7006 Legal 0 0 0 0 0 0 0 2,500 7009 Contracted Services 12,215 3,162 11,186 2,616 26,813 9,500 39,801 7,300 7011 Testing 342 114 661 0 0 300 0 200 7012 Other Special Services 0 0 0 90 195 0 0 100 7017 Rents & Leases 404 0 0 0 0 0 0 0 7211 Gas & Lube 525 0 452 169 0 0 0 300 7215 Operating Supplies 33,037 25,890 23,073 13,895 15,190 25,000 10,714 20,000 7216 Maintenance & Repair 22,460 18,426 17,958 17,135 20,118 19,000 18,364 20,000 7217 Small Tools & Equipment 4,163 3,895 5,313 6,558 3,878 5,000 9,000 5,000 7300 Advertising 1,762 2,562 2,373 618 1,302 2,500 4,527 2,600 7301 Subscriptions & Dues 1,466 1,050 4,911 1,129 999 2,500 1,361 21,500 7302 Travel & Subsistence 21,466 6,616 20,536 8,906 1,339 11,000 8,763 10,000 7303 Education & Training 16,073 2,871 7,468 6,243 3,166 5,000 2,318 6,550 7304 Equipment Rent 450 0 0 0 0 0 0 0 7810 Miscellaneous Expense 519 1,183 63 0 15 1,000 5 100 8103 Capital Equipment 0 0 0 0 0 5,000 0 0 Total Non -Personnel Costs: $138,826 $88,657 $118,047 $79,997 $96,423 $109,650 $112,055 $125,797 Total Expenditures: $981,132 $953,404 $994,181 $1,016,710 $694,720 $948,986 $646,627 $1,160,574 23 General Fund - General Combined Services (01000-1180) General - General Services Combined Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6100 Medicare 0 0 -33 0 0 0 0 0 6101 Unemployment Insurance 0 0 0 0 -5,195 10,000 0 0 6209 PERS DC Forfeitures 0 0 0 -24,737 0 0 0 0 Total Personnel Costs: $0 $0 -$33 -$24,737 -$5,195 $10,000 $0 $0 Non -Personnel Costs: 7001 Communications 2,812 2,925 3,734 1,956 3,985 2,000 3,268 5,100 7002 Postage and Freight 2,557 4,379 1,776 3,535 6,037 4,800 5,615 7,250 7003 Bank and Credit Card Fees 3,335 3,094 3,148 6,687 6,564 25,000 2,218 8,075 7004 Insurance 2,188 1,936 450 8,358 475 1,500 267 13,675 7006 Legal 64,888 84,444 250,089 195,116 122,077 80,000 54,792 66,000 7008 CY Legal Recovery 0 0 -882 0 -40,000 0 0 0 7009 Contracted Services 14,223 7,559 13,345 43,220 30,090 53,632 32,394 51,075 7010 Engineering 0 0 0 25,218 603 25,000 11,065 35,000 7011 Testing 0 357 0 0 0 0 375 600 7012 Other Special Services 630 906 0 0 505 0 359 500 7016 Heating Fuel 0 0 0 -38 0 0 0 7215 Operating Supplies 7,060 4,487 4,426 4,366 515 4,700 3,054 5,250 7216 Maintenance & Repair 1,352 180 -253 4,306 248 2,000 598 1,125 7300 Advertising 449 362 117 1,372 -244 0 0 500 7301 Subscriptions & Dues 2,726 607 336 0 0 1,200 170 700 7302 Travel & Subsistence 1,641 1,810 3,086 3,069 0 0 0 0 7304 Equipment Rent 5,036 5,036 3,763 66 214 7,000 176 2,400 7801 Contributions to Chamber 210,991 229,302 252,923 260,454 278,032 278,032 295,837 108,717 112 of 2020 bed tax actuals $217,434 7802 Contributions to Senior Citizens 75,000 75,000 75,000 82,900 80,000 80,000 80,000 80,000 7803 Contributions to B&G Club 25,000 25,000 25,000 25,000 25,000 25,000 0 0 Removed due to $170,000 contract 7813 Contributions to Small Bus. Position 0 0 0 0 0 0 0 25,000 7808 Bad Debt Expense 1,062 98 0 0 0 0 0 0 7810 Miscellaneous Expense 61,838 5,059 3,135 844 10,556 10,000 345 500 8103 Capital Equipment 2,568 0 19,912 0 4,498 0 0 0 Total Non -Personnel Costs: $485,356 $452,541 $659,105 $666,429 $529,155 $599,864 $490,531 $411,467 Total Expenditures: $485,356 $452,541 $659,072 $641,692 $523,960 $609,864 $490,531 $411,467 24 General Fund - Police Revenue and Expenditure Budget (01000-1210) General - Police (01000-1210) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenue: 4102 DMV Drivers License 21,353 16,906 15,616 29,910 20,490 19,000 6,665 19,475 4103 Motor Vehicles 61,551 50,366 60,965 70,626 43,541 56,000 16,656 52,100 4203 Dispatch Contract w/SOA 36,000 36,000 36,000 36,000 36,000 36,000 16,000 36,000 4204 KBP 911 Dispatch 52,560 52,600 52,600 52,600 52,600 52,600 26,400 52,600 4251 Federal GF Grants 0 721 3,735 0 6,707 0 0 0 4252 State GF Grants 0 0 0 0 0 0 2,555 0 4253 Misc GF Grants 0 0 0 0 1,650 0 0 0 4322 Micellaneous Dispatchinq 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 4323 Micellaneous Police Fees 2,369 2,500 2,135 3,506 1,670 2,500 1,305 2,400 Total Operating Revenue: $183,853 $171,317 $1811473 $203,041 $175,258 $178,300 $81,983 $172,775 Total Revenues: $183,853 $171,317 $181,473 $203,041 $175,258 $178,300 $81,983 $172,775 Expenditures: Personnel Costs: 6000 Salaries 899,329 985,562 1,011,539 972,089 565,021 1,085,537 701,195 1,430,172 6001 Overtime 61,354 93,566 103,936 154,603 62,645 97,755 73,076 100,000 6100 Medicare 21,174 22,655 24,963 23,941 9,669 25,665 16,274 29,925 6101 Unemployment Insurance 5,640 4,610 0 0 1,662 0 2,175 0 6102 Workers' Compensation 37,457 53,762 66,665 73,124 34,444 75,513 41,472 69,515 6200 Leave Time 116,156 145,472 116,036 96,664 57,605 122,372 76,451 0 6201 Retirement Benefits 106,662 107,380 99,652 306,681 66,767 66,145 56,533 309,182 6202 Health Insurance 448,549 451,281 495,540 516,866 273,543 599,400 317,996 794,753 Total Personnel Costs: $1,696,541 $1,864,730 $1,920,571 $2,145,968 $1,071,796 $2,072,407 $1,287,174 $2,753,547 Non -Personnel Costs: 7001 Communications 20,336 17,615 20,996 21,267 24,130 20,000 16,603 20,000 7002 Postaqe and Freiqht 1,795 1,129 726 1,309 965 2,000 604 1,300 7003 Bank and Credit Card Fees 6,306 5,396 6,529 6,541 5,511 6,100 2,072 6,000 7004Insurance 76,463 66,096 75,651 65,455 79,931 60,000 47,206 60,000 7006 Leqal 0 0 0 0 0 0 0 10,000 7009 Contracted Services 1,663 2,919 2,671 7,567 59,496 34,234 49,675 66,000 7011 Testinq 1,062 322 20 0 0 0 0 0 7012 Other Special Services 4,947 2,260 3,206 1,606 12,766 3,300 172 4,175 7016 Heatinq Fuel 450 0 0 0 0 0 0 0 7016 Towinq Fees 0 0 0 0 0 0 0 5,000 7210 Vehicle Supplies 0 0 0 0 4,022 0 0 0 7211 Gas & Lube 10,920 12,653 15,502 12,177 12,702 19,000 6,325 19,000 7212 Uniform Allowance 2,906 5,052 3,272 4,513 5,191 5,000 1,562 8,000 7213 Safety Equipment 1,630 1,367 1,230 1,666 4,156 2,000 0 6,500 7215 Operatinq Supplies 11,633 13,710 11,056 10,739 25,364 14,500 6,764 13,775 7216 Maintenance & Repair 9,623 14,466 16,134 15,963 36,140 20,000 14,595 19,000 7217 Small Tools & Equipment 2,660 4,069 0 9,174 5,476 41,000 34,057 8,000 7300 Advertisinq 2,992 6,276 1,767 406 1,010 2,000 630 2,000 7301 Subscriptions & Dues 5,136 4,957 4,690 3,465 1,150 6,000 2,346 5,000 7302 Travel& Subsistence 22,645 26,732 40,491 16,114 15,615 15,000 5,462 26,000 25 General - Police (01000-1210) Revenue and Expense Budget Non -Personnel Costs: 7303 Education & Traininq 7304 Equipment Rent 7308 Police Recruitment Incentive 7309 Police Academy Traininq 7808 Bad Debt Expense 7810 Miscellaneous Expense 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: General Fund - Police Revenue and Expenditure Budget (01000-1210) 2021 2016 2017 2018 2019 2020 Amended 2021YTD 2022 Actual Actual Actual Actual Actual Budaet Actuals Pr000si 3,503 2,504 12,480 2,119 16,170 25,000 5,522 15,000 2,560 2,028 1,515 0 0 2,500 902 3,000 0 0 0 0 0 0 0 18,000 0 0 0 0 0 0 0 26,000 30 0 0 0 0 0 0 0 1,313 2,313 1,826 1,437 167 3,500 1,223 1,000 48,037 0 0 0 0 0 0 0 0 0 0 0 50,000 50,000 49,014 34,000 $241,012 $192,306 $220,162 $183,540 $359,984 $351,134 $247,357 $398,750 $1,937,553 $2,057,036 $2,140,733 $2,329,508 $1,431,780 $2,423,541 $1,534,531 $3,152,297 Notes/Comments 26 General Fund - Jail Revenue and Expenditure Budget (01000-1211) 2021 General - Jail (01000-1211) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 350,000 184,476 368,952 4251 Federal GF Grants 0 0 0 0 635 0 0 0 4300 Admin Expense - Jail 0 99,951 0 0 0 0 0 0 4382 Jail Facility Rental 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Total Operating Revenue: $398,952 $498,903 $398,952 $398,952 $399,587 $380,000 $214,476 $398,952 Total Revenues: $398,952 $498,903 $398,952 $398,952 $399,587 $380,000 $214,476 $398,952 Expenditures: Personnel Costs: 6000 Salaries 227,812 201,000 191,977 185,951 119,232 308,295 159,595 338,030 6001 Overtime 35,059 44,030 69,705 43,942 23,750 45,952 27,411 42,350 6100 Medicare 4,136 3,658 3,745 3,434 2,671 5,363 3,466 5,516 6101 Unemployment Insurance 0 0 157 0 1,370 0 0 0 6102 Workers' Compensation 20,622 19,446 22,115 21,550 11,596 33,998 12,944 22,252 6200 Leave Time 15,325 19,914 16,270 18,055 11,402 31,172 21,327 0 6201 Retirement Benefits 30,713 25,078 23,535 67,676 10,309 19,194 16,336 82,955 6202 Health Insurance 135,666 121,685 132,736 138,912 80,438 199,800 76,274 229,204 6209 Contra -Retirement PIERS 0 0 0 0 0 0 -1 ,212 0 Total Personnel Costs: $469,333 $434,811 $460,240 $479,520 $260,768 $643,774 $316,141 $720,307 Non -Personnel Costs: 7001 Communications 4,925 4,382 5,071 5,848 5,771 4,500 4,862 7,300 7002 Postaqe and Freiqht 213 199 3 10 74 1,000 34 100 7004Insurance 25,682 20,754 22,094 18,844 24,034 23,000 14,144 22,300 7009 Contracted Services 0 595 910 649 911 2,000 2,460 1,150 7011 Testinq 341 188 321 0 0 200 0 350 7017 Rents & Leases 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 7212 Uniform Allowance 1,422 611 991 0 1,586 2,500 1,015 1,600 7214 Janitorial Supplies 1,232 1,320 0 0 0 2,000 688 600 7215 Operatinq Supplies 3,753 3,554 5,000 755 2,340 6,500 5,067 3,850 7216 Maintenance & Repair 700 585 3,330 0 1,959 3,000 2,174 3,300 7217 Small Tools & Equipment 560 1,149 1,293 0 314 2,000 2,396 1,175 7218 Inmate Meals 10,061 8,628 5,635 8,386 10,926 9,000 5,843 9,000 7300 Advertisinq 1,461 3,960 0 0 0 1,000 0 1,000 7301 Subscriptions & Dues 543 94 89 0 0 1,000 0 150 7302 Travel & Subsistence 1,548 2,055 630 0 1,390 2,000 3,200 5,000 7303 Education & Traininq 20 275 0 0 0 2,000 0 2,000 7307 GF Administrative Fee 97,097 99,951 91,513 92,761 110,103 112,537 112,537 114,788 7810 Miscellaneous Expense 270 50 200 215 191 1,200 490 300 Total Non -Personnel Costs: $179,828 $178,350 $167,080 $157,468 $189,599 $205,437 $184,910 $203,963 Total Expenditures: $649,161 $613,161 $627,320 $636,988 $450,367 $849,211 $501,052 $924,270 27 General Fund - Animal Control Revenue and Expenditure Budget (01000-1212) General - Animal Control (01000- 2021 1212) Revenue and Expense 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4104 Animal Control Licenses 105 145 90 200 235 200.00 100 175 4253 Misc Grants 0 0 600 0 0 0.00 0 0 4320 Misc Dog Fees 1,075 742 540 1,139 550 600.00 300 550 Total Operating Revenue: $1,180 $887 $1,230 $1,339 $785 $800 $400 $725 Total Revenues: $1,180 $887 $1,230 $1,339 7 5 800 400 7 5 Expenditures: Personnel Costs: 6000 Salaries 55,354 58,302 57,899 66,452 67,033 79,575 49,558 83,357 6001 Overtime 4,106 3,272 7,146 3,704 4,967 0 2,003 4,325 6100 Medicare 899 913 953 995 1,075 1,219 891 2,938 6101 Unemployment Insurance 0 0 1,602 0 0 0 0 0 6102 Workers' Compensation 7,066 5,296 3,512 4,002 3,502 8,065 2,004 5,129 6200 Leave Time 5,675 5,372 5,676 6,877 6,926 9,045 7,264 0 6201 Retirement Benefits 6,655 6,275 5,760 24,142 12,280 4,365 6,134 18,157 6202 Health Insurance 26,961 27,860 29,254 33,127 14,922 33,300 9,888 18,335 Total Personnel Costs: $106,716 $107,290 $111,802 $139,299 $110,705 $135,569 $77,742 $132,241 Non -Personnel Costs: 7001 Communications 1,288 644 418 340 440 1,200 440 650 7002 Postage and Freight 143 51 0 0 0 500 0 100 7004Insurance 1,241 1,247 1,492 1,361 1,613 1,000 956 1,813 7009 Contracted Services 0 0 95 85 0 0 0 0 7011 Testing 0 186 0 0 0 0 0 0 7012 Other Special Services 0 0 0 0 -10,500 0 0 0 7015 Utilities 5,482 6,753 6,153 5,900 7,954 6,000 4,579 10,000 7211 Gas & Lube 532 213 173 137 73 1,000 0 3,000 7212 Uniform Allowance 499 415 0 358 1,202 1,200 90 1,200 7215 Operating Supplies 3,344 3,882 5,600 1,779 936 5,000 2,575 3,875 7216 Maintenance & Repair 114 24,782 1,145 233 40 4,000 151 4,425 7217 Small Tools & Equipment 0 399 592 173 0 1,500 0 1,500 7300 Advertising 610 1,079 0 312 0 1,000 0 400 7301 Subscriptions & Dues 125 149 175 0 25 500 0 100 7302 Travel & Subsistence 0 1,114 401 864 0 2,500 0 1,000 7303 Education & Training 0 0 174 200 347 500 0 1,000 7304 Equipment Rent 95 255 0 0 0 500 0 100 7810 Miscellaneous Expense 0 0 0 423 0 1,200 0 100 Total Non -Personnel Costs: $13,473 $41,169 $16,418 $12,165 $2,130 $27,600 $8,792 $29,263 Total Expenditures: $120,189 $148,459 $128,220 $151,464 $112,835 $163,169 $86,533 $161,504 28 General Fund - Fire Expenditures (01000-1220) General - Fire (01000-1220) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 162,934 148,186 158,822 177,129 96,404 190,378 130,891 224,984 6100 Medicare 2,550 2,367 2,461 2,895 1,492 2,927 2,018 4,150 6101 Unemployment Insurance 0 0 0 0 7,770 0 -2,397 0 6102 Workers' Compensation 17,797 15,181 17,564 18,077 7,099 17,916 9,557 21,733 6200 Leave Time 21,257 13,546 20,198 22,937 10,121 23,287 14,182 0 6201 Retirement Benefits 18,851 16,067 15,155 47,709 7,684 10,478 11,712 49,496 6202 Health Insurance 73,605 70,330 73,425 93,273 46,991 91,575 67,900 123,921 Total Personnel Costs: $296,994 $265,677 $287,625 $362,020 $177,561 $336,561 $233,863 $424,284 Non -Personnel Costs: 7001 Communications 9,201 7,290 9,120 8,985 10,405 9,000 6,627 12,000 ** 7002 Postage and Freight 1,990 1,233 1,396 1,643 1,232 1,622 504 1,800 7004 Insurance 26,358 26,227 23,686 19,846 23,904 30,784 13,277 33,000 Mobile Equip, property, auto, general 7006 Legal 0 0 0 0 0 0 0 5,000 7009 Contracted Services 1,379 1,879 17,074 7,539 10,152 6,180 10,395 19,000 *** 7011 Testing 0 48 311 305 0 104 500 hearing, medical 7015 Utilities 70,419 119,254 133,616 135,868 137,329 149,244 80,886 144,000 hydrant rent, utilities, J. Foster elec., 7016 Heating Fuel 7,982 7,817 10,090 10,781 9,087 9,193 5,557 13,000 7210 Vehicle Supplies 4,494 2,608 1,934 5,751 1,598 4,324 138 13,000 1996 Tires, maintenace 7211 Gas & Lube 4,378 4,401 3,097 3,262 2,365 9,739 1,479 10,000 7212 Uniform Allowance 482 995 1,832 2,058 2,796 500 761 2,200 Cold weather/rain gear, uniforms, Station wear 7213 Safety Equipment 1,562 2,835 0 495 1,014 2,100 2,737 45,000 safety boots, PPE for staff, 7214 Janitorial Supplies 0 0 0 0 0 0 0 1,000 Station supplies and Decon PPE 7215 Operating Supplies 6,125 5,963 5,083 6,630 5,636 7,038 3,211 8,500 Pub Ed, foam, hardware, ice melt, office supplies 7216 Maintenance & Repair 9,897 9,513 15,984 17,789 14,242 13,520 8,627 25,000 vehicles, John Foster, 1963 building, boilers, 7217 Small Tools & Equipment 3,094 1,681 2,151 6,841 6,763 7,038 2,934 10,500 **** 7300 Advertising 107 1,636 358 0 1,267 324 0 575 RFP, Pub Ed 7301 Subscriptions & Dues 592 2,376 1,790 2,533 3,128 1,500 220 3,150 # 7302 Travel & Subsistence 4,410 4,245 4,004 6,365 2,872 5,570 69 11,500 ## 7303 Education & Training 1,615 3,484 1,620 1,045 525 1,701 47 9,000 XXX 7304 Equipment Rent 890 1,780 665 0 0 1,623 0 1,800 Xerox Split with 1250 7810 Miscellaneous Expense 325 5,125 0 0 0 0 0 0 8104 Motor Pool Rent 0 0 0 0 60,000 60,000 58,817 30,000 Total Non -Personnel Costs: $155,300 $210,390 $233,811 $237,736 $294,315 $321,104 $196,286 $399,525 Total Expenditures: $452,294 $476,067 $521,436 $599,756 $471,876 $657,665 $430,149 $823,809 *Split Exec Asst 50/50 with 1250. Split Fire inspector 50/50 with 1250/1220 **First Net, Tel-ak, edispatch, phone/internet ***Annual aerial/pump/ladder testing, yukon fire, medical, New RIMS (ESO) system 5K for startup -one time fee plus 5K for annual, Xerox ****Tool replacement, batteries, rescue/fire equip. 2 tablets for RMS/inspection. #ICC, Chief Dues & Associations, KNOX secure, NFPA, ##ESO & Chiefs Conference, FM Forum, FDIC, EMS training, Arson conference, IT to ESO ###Recerts, ESO conference, Fire/EMS con ed, Exam fees, FM Forum ANC, Arson, IT to ESO 29 General Fund - Fire Volunteers Revenue and Expenditures (01000-1221) General - Volunteers (01000- 2021 1221) Revenue and Expense 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4251 Federal GF Grants 0 0 0 0 20. 201 T753 4,979 4.500 VFA Grant Total Operating Revenue: $0 $0 $0 $0 $20,201 $7,753 $4,979 $4,500 Total Revenues: 0 0 0 0 $20,201 $7,753 $4,979 $4,500 Personnel Costs: 6102 Workers' Compensation 0 0 3,947 3,834 4,163 4,680 5,325 7,300 AMLJIA Total Personnel Costs: $0 $0 $3,947 $3,834 $4,163 $4,680 $5,325 $7,300 Non -Personnel Costs: 7001 Communications 308 0 0 0 7 104 100 internet, phone 7002 Postage and Freight 1,224 1,057 708 1,937 1,124 869 163 1,200 7004 Insurance 47 4,332 0 0 0 0 4,500 VFIS Insurance/workers comp 7009 Contracted Services 859 390 398 615 10 0 413 650 Criminal checks, physicals, medical 7011 Testing 20 0 0 0 0 0 0 7015 Utilities 0 0 0 261 0 0 0 7210 Vehicle Supplies 0 0 0 0 0 0 3,500 3 replacement KNOX key secure devices 7211 Gas & Lube 0 56 0 76 0 0 0 7212 Uniform Allowance 1,252 1,167 1,162 2,627 56 1,519 1,900 2,000 Uniforms, Jackets, T-Shirts, Cold Weather gear 7213 Safety Equipment 0 0 0 0 375 0 18,000 5 sets of PPE Bunker Gear 7215 Operating Supplies 5,748 3,013 1,839 4,260 18,769 3,246 346 5,700 Batteries, medical supplies, 7216 Maintenance & Repair 1,875 1,451 1,086 2,193 1,969 2,869 875 5,000 PPE repair, air & gas 7217 Small Tools & Equipment 16,041 11,168 17,530 6,092 16,921 23,353 8,018 47,000 * 7300 Advertising 0 0 0 0 0 0 700 recruitment material 7301 Subscriptions & Dues 1,004 0 0 0 450 0 600 NVFC Membership 7302 Travel & Subsistence 5,498 7,939 574 2,796 192 0 6,000 AK Fire Conference, FDIC 7303 Education & Training 3,113 1,538 3,195 4,640 4,520 3,869 475 6,500 7806 Volunteer Fireman Stipend 20,000 20,000 34,000 46,000 38,000 38,000 30,500 38,800 10% increase per res 2019-10 Stipend and LOSAP 7810 Miscellaneous Expense 150 105 0 0 0 0 0 8103 Capital Equipment 0 0 0 7,417 0 0 0 Total Non -Personnel Costs: $57,139 $52,216 $60,492 $78,914 $82,393 $73,829 $42,690 $140,250 Total Expenditures: $57,139 $52,216 $64,439 $82,748 $86,556 $78,509 $48,015 $147,550 *Extrication, rescue, nozzles, 30k for fire hose replacement dryrot & damaged **AK Fire Conference, FDIC, Cert renewals, Target Solutions online training & reporting 30 General Fund - Emergency Preparedness Revenue and Expenditures (01000-1222) General - Emergency 2021 Preparedness(01000-1222) 2016 2017 2018 2019 2020 Amended 2021YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4251 Federal GF Grants 0 0 10,677 0 0 0 0 Total Operating Revenue: $0 $0 $10,677 $0 $0 $0 $0 $0 Total Revenues: $0 $0 $10,677 $0 $0 $0 $0 $0 Expenditures: Personnel Costs: 0 0 0 0 0 0 0 0 Total Personnel Costs: $0 $0 $0 $0 $0 $0 $0 $0 Non -Personnel Costs: 7001 Communications 701 833 1,587 2,121 2,707 2,168 1,019 2,500 Sat Phone, Long Distance 7002 Postage and Freight 0 13 75 15 0 104 30 50 7009 Contracted Services 0 177 0 6,300 0 4,800 7,259 6,400 Annual Nixle contract (Clerk & PD) 7015 Utilities 1,883 1,904 2,398 2,533 3,072 2,168 1,934 9,000 Tsunami Siren power bills 7211 Gas & Lube 73 42 0 82 0 0 0 0 7215 Operating Supplies 176 0 1,723 1,573 1,429 3,000 2,356 10,000 7216 Maintenance & Repair 58 1,203 2,576 0 577 220 61 750 ** 7217 Small Tools & Equipment 200 314 11,460 478 0 649 938 11,500 *** 7302 Travel & Subsistence 25 455 0 1,220 0 577 0 5,000 **** 7303 Education & Training 371 0 0 390 0 1,077 79 5,000 ***** 8103 Capital Equipment 0 0 3,829 2,984 0 0 0 0 Total Non -Personnel Costs: $3,487 $4,941 $23,648 $17,696 $7,785 $14,763 $13,676 $50,200 Total Expenditures: $3,487 $4,941 $23,648 $17,696 $7,785 $14,763 $13,676 $50,200 *AED Pads and Batteries for all departments, flyers, PR Materials **Generator maintenance City hall/Fire station ***EOC Supplies; Command system, mass casulty, vests, Morgue lifting table ****LEPC meetings, State EOC conference, shared with all depts *****State EOC Conference, EMA trainings. Community CPR classes, shared with all depts 31 General Fund - SVAC Expenditures (01000-1223) General - SVAC (01000-1223) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6102 Workers' Compensation 0 0 0 0 0 0 0 0 Total Personnel Costs: $0 $0 $0 $0 $0 $0 $0 $0 Non -Personnel Costs: 7002 Postage and Freight 0 0 0 0 0 168 0 0 7004 Insurance 3,148 3,569 3,130 2,627 3,929 3,674 2,165 15,000 7012 Other Special Services 20,000 20,000 20,000 20,000 20,000 20,000 0 20,000 CPV Funds 7211 Gas & Lube 569 1,109 742 267 560 3,246 422 1,500 7216 Maintenance & Repair 0 745 1,872 1,193 1,550 2,324 0 1,550 7303 Education & Training 0 0 0 0 0 0 0 500 Outside EMS educator shared with Fire 7806 Volunteer Fireman Stipend 0 0 0 0 0 0 0 8,800 ** Total Non -Personnel Costs: $23,717 $25,423 $25,744 $24,087 $26,039 $29,412 $2,587 $47,350 Total Expenditures: $23,717 $25,423 $25,744 $24,087 $26,039 $29,412 $2,587 $47,350 *3 Ambulance coverage, VFIS Supplemental Worker's Comp Insurance, same as Fire Vol., Malparactice insurance all per Res. 96-090 **Length of Service Program start up for EMS Volunteers, same as Fire Vol. 32 General Fund - Building Inspection Revenue and Expenditures (01000-1250) General - Building Inspection 2021 (01000-1250) Revenue and 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4100 Building Permits 55, 367 32, 630 40, 427 98,978 45.777 41.600 33,398 50 100 4107 Inspection Fees 0 0 0 3,553 1.363 0 1,579 1,650 Total Operating Revenue: $55,367 $32,630 $40,427 $102,531 $47,140 $41,600 $34,977 $51,750 Total Revenues: $55,367 $32,630 $40,427 $102,531 $47,140 $41,600 $34,977 $51,750 Personnel Costs: 6000 Salaries 73,282 73,584 75,636 81,505 114,272 145,105 92,507 163,232 6100 Medicare 1,170 1,163 1,243 1,322 1,791 2,226 1,577 2,367 6102 Workers' Compensation 912 937 878 858 2,345 7,029 1,848 10,610 6200 Leave Time 8,779 9,917 9,126 9,546 10,244 13,832 10,675 0 6201 Retirement Benefits 9,069 8,309 7,766 16,750 4,837 7,968 7,097 35,556 6202 Health Insurance 33,505 34,678 36,986 43,338 70,466 72,525 63,886 138,039 Total Personnel Costs: $126,717 $128,588 $131,635 $153,319 $203,955 $248,685 $177,590 $349,804 Non -Personnel Costs: 7001 Communications 3,785 2,151 2,202 2,024 2,582 2,601 2,076 3,600 VOIP, cell Additional Phone & Service with hotspot 7002 Postage and Freight 53 71 146 26 271 104 42 125 7004 Insurance 1,451 1,475 1,674 1,531 1,844 1,519 1,093 1,700 7006 Legal 0 0 0 0 0 0 0 5,000 7009 Contracted Services 0 0 0 642 1,588 1,856 657 1,600 Xerox charges 7011 Testing 0 0 106 0 0 0 0 0 7012 Other Special Services 0 0 0 0 259 0 0 0 7210 Vehicle Supplies 72 170 70 0 0 0 0 100 7211 Gas & Lube 137 166 258 207 273 545 392 800 7212 Uniform Allowance 0 0 120 140 612 0 288 300 Uniform shirts, rain gear, cold weather gear 7213 Safety Equipment 0 0 0 0 0 0 0 0 Safety boots 7215 Operating Supplies 1,058 893 590 745 720 1,844 433 1,100 Office Supplies, forms, files 7216 Maintenance & Repair 0 279 539 1,428 685 364 0 700 Shared with FD 7217 Small Tools & Equipment 2,873 677 958 1,315 3,345 2,168 205 6,500 Code Books, 2 tablets for Inspectors 7300 Advertising 0 0 0 0 0 0 0 700 Anticipating a retirement 7301 Subscriptions & Dues 375 213 680 429 195 324 214 1,000 ICC, JLC mag, Chief Arch. program 7302 Travel & Subsistence 1,453 2,017 1,739 1,017 250 2,701 0 4,000 ICC certifications 7303 Education & Training 200 540 360 380 682 817 1,498 4,000 ICC certifications 7304 Equipment Rent 890 0 665 0 254 2,713 0 400 Xerox 8104 Motor Pool Rent 0 0 0 0 4,000 4,000 3,921 2,000 Total Non -Personnel Costs: $12,347 $8,652 $10,107 $9,884 $17,560 $21,556 $10,818 $33,625 Total Expenditures: $139,064 $137,240 $141,742 $163,203 $221,515 $270,241 $188,409 $383,429 33 General - Streets (01000-1310) Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6101 Unemployment Insurance 6102 Workers' Compensation 6200 Leave Time 6201 Retirement Benefits 6202 Health Insurance 6203 In Lieu of FICA Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postaqe and Freiqht 7004 Insurance 7006 Leqal 7009 Contracted Services 7011 Testinq 7015 Utilities 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7215 Operatinq Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertisinq 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Traininq 7304 Equipment Rent 7810 Miscellaneous Expense 7811 Miscellaneous Proqrams 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: General Fund - Streets (01000-1310) 2021 2016 2017 2018 2019 2020 Amended 2021YTD Actual Actual Actual Actual Actual Budaet Actuals 2022 Notes/Comments 82,946 109,407 132,707 143,079 161,992 160,656 96,395 268,552 includes snow & ice personnel budget 15,388 6,807 11,809 6,435 17,534 2,385 5,262 9,000 248 339 496 2,887 -5,027 0 0 0 1,437 1,708 2,355 2,255 2,813 2,272 1,655 4,025 5,550 2,617 0 0 0 2,000 0 0 10,802 12,851 16,399 18,433 20,354 20,307 10,126 19,374 10,809 15,790 19,568 14,133 16,777 19,608 17,885 0 11,094 11,731 13,439 44,633 15,566 10,306 2,521 60,476 44,870 57,979 69,187 96,802 126,763 91,861 64,108 192,042 461 0 0 0 0 0 0 0 $183,605 $219,229 $265,960 $328,657 $356,772 $309,395 $197,952 $553,469 169 1,020 509 127 180 1,000 122 375 615 3,594 2,940 297 1,607 3,600 661 1,768 21,816 20,451 20,935 22,183 25,722 22,000 13,084 28,294 0 0 0 0 0 0 0 2,000 56,400 19,532 19,557 3,919 25,357 25,000 0 20,800 976 1,647 742 514 0 1,000 0 650 98,357 93,400 99,531 98,916 102,446 108,500 60,465 108,500 485 550 0 0 70 0 0 0 26,772 43,644 29,250 16,726 20,891 28,000 8,389 28,000 0 48 270 150 150 850 0 850 837 700 1,079 300 305 1,200 15 1,200 56,410 19,710 18,998 15,867 25,420 18,500 18,351 27,350 57,779 33,447 25,227 7,723 15,376 25,000 14,727 25,000 2,207 3,517 937 248 976 2,100 0 1,325 1,582 419 0 359 136 400 0 400 1,980 45 206 29 240 350 419 500 662 1,488 786 1,543 1,747 1,200 359 1,150 1,008 284 0 1,380 689 1,200 120 1,200 0 0 1,515 40 0 1,000 0 275 1,865 1,721 1,819 675 718 2,000 1,120 1,375 0 28 0 0 0 0 0 0 0 7,500 2,511 0 0 0 0 0 0 0 0 0 90,000 90,000 0 45,000 $329,920 $252,745 $226,812 $170,996 $312,030 $332,900 $117832 $296,012 $513,525 $471,974 $492,772 $499,653 $668,802 $642,295 $315:784 $849,481 34 General Fund - Snow & Ice (01000-1311) General - Snow & Ice (01000- 1311) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 70,763 58,623 39,717 7,136 25,766 82,273 52,368 0 6001 Overtime 8,521 41,588 20,690 6,353 18,845 4,530 13,613 0 6002 Standby Time 5,537 5,489 4,127 1,920 882 6,106 3,432 0 6100 Medicare 1,241 1,595 972 242 708 1,571 1,069 0 6102 Workers' Compensation 10,453 6,126 9,010 2,170 4,476 12,748 7,719 0 6201 Retirement Benefits 10,404 11,366 6,050 1,133 10,039 3,451 12,129 0 6202 Health Insurance 40,922 35,991 30,174 9,390 19,795 52,328 33,526 0 Total Personnel Costs: $147,841 $160,778 $110,740 $28,344 $80,511 $163,007 $123,856 $0 Non -Personnel Costs: 7002 Postage and Freight 117 3,764 2,987 391 0 3,000 1,063 1,475 7009 Contracted Services 1,219 21,356 38,201 11,036 0 12,000 2,000 12,500 7015 Utilities 0 175 0 0 0 0 0 0 7211 Gas & Lube 4,390 1,027 4,599 7,071 17,378 10,000 20,151 35,000 7213 Safety Equipment 0 49 17 0 0 500 0 500 7215 Operating Supplies 47,726 109,432 52,602 68,442 108,569 50,000 32,448 75,000 7216 Maintenance & Repair 8,527 36,504 18,626 8,244 7,538 23,500 4,763 14,450 7217 Small Tools & Equipment 0 1,011 240 14 20 500 0 325 7300 Advertising 0 0 0 260 0 300 0 0 7301 Subscriptions & Dues 0 41 0 0 0 0 0 0 7302 Travel & Subsistence 0 0 23 0 0 750 0 0 7303 Education & Training 0 30 0 0 0 250 0 0 7810 Miscellaneous Expense 0 0 359 0 147 500 0 100 8103 Capital Equipment 0 0 8,500 6,432 0 0 0 0 8104 Motor Pool Rent 0 0 0 0 35,000 35,000 0 17,500 Total Non -Personnel Costs: $61,979 $173,389 $126,154 $101,890 $168,652 $136,300 $60,425 $156,850 Total Expenditures: $209,820 $334,167 $236,894 $130,234 $249,163 $299,307 $184,281 $156,850 35 General Fund - City Shop (01000-1312) 2021 General - City Shop Budget 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 (01000-1312) Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4331 Shop Work Orders 2.221 4.935 3.244 2.721 1.474 2.000 945 1.775 Total Operating Revenues: $2,221 $4,935 $3,244 $2,721 $1,474 $2,000 $945 $1,775 Total Revenues: $2,221 $4,935 $3,244 $2,721 $1,474 $2,000 $945 $1,775 Expenditures: Personnel Costs: 6000 Salaries 111,815 125,864 120,161 88,807 89,655 69,932 60,531 113,387 6001 Overtime 7,178 15,069 6,067 6,443 9,526 2,472 3,445 8,225 6002 Standby Time 2,141 2,419 1,684 5,733 2,661 1,987 1,439 5,923 6100 Medicare 1,526 2,107 1,936 1,537 1,794 1,130 1,008 1,849 6101 Unemployment Insurance 0 3,885 0 0 -28 0 0 0 6102 Workers' Compensation 2,055 14,911 13,117 7,728 6,936 7,387 3,403 9,068 6200 Leave Time 11,548 6,110 8,623 9,444 7,622 7,910 7,119 0 6201 Retirement Benefits 12,409 14,823 11,766 18,714 7,129 4,046 3,702 27,811 6202 Health Insurance 43,015 60,918 59,447 46,739 44,755 36,630 27,500 52,534 6203 In Lieu of FICA 461 0 0 0 0 0 0 0 Total Personnel Costs: $192,148 $246,106 $222,801 $185,145 $170,050 $131,494 $108,147 $218,797 Non -Personnel Costs: 7001 Communications 8,855 7,825 8,743 9,308 9,532 8,000 5,429 8,750 7002 Postage and Freight 625 1,623 1,230 1,198 2,541 1,500 1,408 1,450 7004 Insurance 6,216 5,893 6,099 5,149 6,023 6,500 3,538 6,625 7009 Contracted Services 774 1,331 2,653 4,583 7,207 2,000 5,417 5,000 7010 Engineering 0 0 0 0 0 0 0 5,000 7011 Testing 404 92 106 432 0 0 0 0 7015 Utilities 33,258 31,048 31,849 27,802 30,199 33,000 20,638 33,000 7016 Heating Fuel 12,673 17,031 16,627 14,261 15,373 17,000 10,268 17,000 7210 Vehicle Supplies 0 50 0 0 23 0 0 0 7211 Gas & Lube 4,127 10,638 10,305 5,366 3,251 7,600 1,424 7,600 7213 Safety Equipment 1,922 1,631 1,370 335 669 1,500 0 1,000 7214 Janitorial Supplies 657 66 43 0 0 0 0 0 7215 Operating Supplies 45,851 20,282 37,228 21,882 28,753 28,000 18,572 28,000 7216 Maintenance & Repair 10,067 3,665 3,946 18,124 43,403 4,900 18,672 15,000 7217 Small Tools & Equipment 7,241 10,071 9,665 4,848 4,308 7,300 2,709 7,300 7300 Advertising 1,948 1,066 0 166 84 0 0 0 7301 Subscriptions & Dues 1,736 534 441 1,308 2,765 2,000 2,138 2,500 7302 Travel & Subsistence 91 247 525 0 328 1,000 37 500 7303 Education & Training 25 199 0 82 453 500 560 500 7810 Miscellaneous Expense 317 1,753 451 242 68 1,000 558 575 8102 Buildings 0 0 3,300 0 0 0 0 0 8103 Capital Equipment 0 6,678 14,618 0 12,434 0 0 0 8104 Motor Pool Rent 0 0 0 0 8,000 8,000 0 4,000 Total Non -Personnel Costs: $136,787 $121,723 $149,199 $115,086 $175,414 $129,800 $91,368 $143,800 Total Expenditures: $328,935 $367,829 $372,000 $300,231 $345,464 $261,294 $199,515 $362,597 36 General Fund - City Hall (01000-1350) 2021 General - City Hall Budget 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 (01000-1350) Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4383 Municipal Building Rent 54,220 49,850 109,022 42,611 64,940 43,471 32,500 52,200 Total Operating Revenues: 54,220 49,850 109,022 42,611 64,940 43,471 32,500 52,200 Total Revenues: $54,220 $49,850 $109,022 $42,611 $64,940 $43,471 $32,500 $52,200 Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6200 Leave Time 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7010 Engineering 7011 Testing 7015 Utilities 7016 Heating Fuel 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7810 Miscellaneous Expense 8102 Buildings Total Non -Personnel Costs: Total Expenditures: 77,028 72,051 59,057 39,139 40,476 42,290 26,645 45,776 1,045 221 190 137 -5,022 0 192 474 1,217 1,207 885 576 620 650 421 671 10,214 14,233 8,368 6,012 4,942 6,073 2,820 3,288 10,354 12,420 6,463 4,587 4,926 5,124 3,351 0 9,636 8,810 5,608 14,387 8,221 2,328 3,516 9,971 53,845 55,808 45,739 33,113 14,148 33,300 9,710 18,290 $163,339 $164,750 $126,310 $97,951 $68,311 $89,765 $46,655 $78,470 705 660 737 807 893 800 492 775 28 18 18 0 53 200 0 50 8,472 7,797 7,973 7,165 9,908 8,500 5,827 10,899 12,206 10,903 6,900 8,315 13,747 10,000 3,813 9,650 0 0 0 0 258 0 0 0 0 205 0 0 0 0 0 0 64,547 68,077 58,644 62,533 66,263 66,000 39,554 67,853 10,832 14,162 13,795 15,744 11,916 13,000 8,190 13,000 322 1,717 668 289 409 800 312 800 0 0 0 0 0 300 0 300 663 635 155 11 429 250 0 250 1,497 0 0 0 1,251 0 1,062 0 3,433 5,297 2,859 3,320 3,981 6,000 2,429 3,775 6,482 5,483 577 5,712 3,418 6,000 385 3,725 1,497 606 780 239 80 500 0 500 451 0 0 0 84 0 0 0 0 28 0 103 0 0 0 0 0 0 0 0 0 600 0 0 0 0 0 0 0 100 0 0 0 146 169 0 468 250 0 150 0 0 3,520 0 0 0 0 100,000 Fire alarm system and paint exterior $111,135 $115,734 $96,795 $104,238 $113,158 $113,300 $62,064 $211,727 $274,474 $280,484 $223,105 $202,189 $181,469 $203,065 $108,71 $$290,197 37 General - Community Center (01000- 135 1) Expense Budg Expenditures: Personnel Costs: Total Personnel Costs: Non -Personnel Costs: 7004 Insurance 7009 Contracted Services 7015 Utilities 7016 Heating Fuel 7211 Gas & Lobe 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7810 Miscellaneous Expense 8102 Buildings Total Non -Personnel Costs: Total Expenditures: General Fund - Community Center (01000-1351) 2021 2016 2017 2018 2019 2020 Amended 2021YTD 2022 Actual Actual Actual Actual Actual Budaet Actuals Pr000s, Notes/Comments $0 $0 $0 $0 $0 $0 $0 $0 3,388 3,132 3,201 3,177 4,700 3,400 2,795 5,170 0 1,279 5,029 2,162 2,940 3,000 3,733 3,000 11,528 11,883 11,106 11,494 11,502 12,000 7,614 12,000 4,193 4,171 5,356 3,847 1,504 4,500 3,281 4,500 0 0 0 767 0 0 0 0 632 0 0 0 0 0 0 0 0 1,440 831 0 2 800 0 400 0 2,480 2,551 2,181 1,704 4,000 0 1,500 0 0 0 0 0 250 0 0 0 0 4,140 4,140 0 0 0 0 $19,741 $24,385 $32,214 $27,768 $22,352 $27,950 $17,423 $26,570 $19,741 $24,385 $32,214 $27,768 $22,352 $27,950 $17,423 $26,570 38 General - City Hall Annex (01000- 1352)Expense Budget Expenditures: Personnel Costs: 6000 Salaries 6100 Medicare 6102 Workers' Compensation Total Personnel Costs: Non -Personnel Costs: 7004 Insurance 7009 Contracted Services 7015 Utilities 7016 Heating Fuel 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7301 Subscriptions & Dues 8102 Buildings Total Non -Personnel Costs: Total Expenditures: General Fund - City Hall Annex (01000-1352) 2021 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Actual Actual Actual Actual Actual Budaet Actuals ProDosi 0 663 0 0 0 0 0 0 0 51 0 0 0 0 0 0 0 95 0 0 0 0 0 0 $0 $809 $0 $0 $0 $0 $0 $0 Notes/Comments 1,998 1,872 1,962 1,936 2,900 2,500 1,725 2,150 680 483 733 2,018 1,345 5,000 586 2,000 12,678 13,328 12,836 12,034 12,629 12,000 6,888 13,500 3,199 3,544 3,514 3,763 4,371 5,000 2,962 5,000 0 0 0 554 0 0 0 0 0 89 1,255 0 0 250 0 225 1,759 1,385 2,676 117 1,783 1,000 417 1,000 410 1,044 2,363 542 334 2,000 98 0 0 0 0 14 0 0 0 0 0 0 10,400 0 0 0 0 0 $20,724 $21,745 $35,739 $20,978 $23,362 $27,750 $12,676 $23,875 $20,724 $22,554 $35,739 $20,978 $23,362 $27,750 $12,676 $23,875 39 General Fund - Parks & Recreation Admin Revenue and Expenditures (01000-1400) General - Parks & Rec Admin (01000-1400) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2022 Proposed Notes/Comments Revenues: Operating Revenue: 4345 P&R: Special Events 1,495 0 1,203 100 0 0 1,250 4349 P&R: Pavilion Fees 50 0 0 0 0 0 0 4353 P&R: Misc Revenue 4 0 0 0 0 0 0 Total Operating Revenues: $1,548 $0 $1,203 $100 $0 $0 $1,250 Total Revenues: 1,548 $0 $1,203 100 0 0 $1,250 Expenditures: Personnel Costs: 6000 Salaries 76,446 63,387 93,127 99,332 113,490 89,307 564,753 6001 Overtime 0 254 58 1,339 0 0 32,775 6002 Standby Time 0 0 0 0 0 0 2,500 6100 Medicare 1,152 1,556 1,603 1,736 1,677 1,378 15,921 6101 Unemployment Insurance 0 0 0 0 0 0 1,000 6102 Workers' Compensation 634 1,171 1,169 1,605 821 785 32,457 6200 Leave Time 13,442 9,081 12,855 8,863 10,012 11,473 0 6201 Retirement Benefits 6,864 9,638 9,322 31,060 13,054 4,910 114,524 6202 Health Insurance 20,957 18,675 33,488 46,448 23,401 41,625 204,509 Total Personnel Costs: $119,495 $103,762 $151,622 $190,383 $162,455 $149,478 $968,439 Non -Personnel Costs: 7001 Communications 6,818 5,941 5,733 5,347 6,377 6,500 6,400 7002 Postage and Freight 72 77 133 6 1 900 200 7004Insurance 1,679 1,625 1,643 1,586 2,232 2,000 2,567 7006 Legal 0 0 0 0 0 0 2,000 7009 Contracted Services 297 0 1,200 1,106 2,167 500 1,700 7011 Testing 104 0 258 0 64 250 0 7012 Other Special Services 0 0 0 25 0 0 0 7212 Uniform Allowance 0 0 215 0 0 0 0 7213 Safety Equipment 14 0 0 8,491 0 0 0 7215 Operating Supplies 4,673 6,751 7,782 3,698 3,795 6,000 5,150 7216 Maintenance & Repair 277 0 0 0 0 250 0 7217 Small Tools & Equipment 0 275 220 2,855 0 1,500 1,000 7300 Advertising 703 1,814 562 902 710 1,000 2,000 7301 Subscriptions & Dues 25 32 1,542 0 1,481 500 1,500 NRPA, ARPA, Chamber. 7302 Travel & Subsistence 592 2,199 1,067 -319 0 1,750 1,000 7303 Education & Training 299 0 0 0 95 1,000 100 7805 Promotion 0 0 0 20 0 0 0 7810 Miscellaneous Expense 934 0 497 -42 0 300 300 Total Non -Personnel Costs: $16,487 $18,714 $20,852 $23,675 $16,922 $22,450 $23,917 Total Expenditures: $135,982 $122,476 $172,474 $214,058 $179,377 $171,928 $992,356 *Includes salary for split position between library and campgrounds 40 General Fund - Parks & Rec Maintenance Revenue and Expenditures (01000-1410) General- Parks & Rec 2021 Maintenance (01000-1410) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4253 Misc GF Grants 0 0 10,917 53 0 0 0 0 4349 P&R: Pavilion Fees 0 0 7,570 5,878 1,234 -800 0 0 4357 P&R: Memorial Bench Fees 0 0 0 0 1,000 0 6,000 3,000 Total Operating Revenues: $0 $0 $18,487 $5,931 $2,234 -$800 $6,000 $3,000 Total Revenues: 1 ,4 7 $5,931 $2,234 - Expenditures: Personnel Costs: 6000 Salaries 83,524 100,202 91,349 98,852 98,674 120,565 65,792 0 salaries and benefits moved to Admin 6001 Overtime 5,797 6,538 6,646 7,247 8,291 10,629 2,885 0 6002 Standby Time 0 0 0 0 0 0 1,131 0 6100 Medicare 5,125 7,094 5,574 6,233 5,767 7,271 3,777 0 6101 Unemployment Insurance 1,696 1,412 1,890 0 676 1,800 72 0 6102 Workers' Compensation 15,127 14,110 11,611 12,367 9,398 13,107 5,353 0 6200 Leave Time 5,289 5,152 7,789 1,620 6,267 0 -6,274 0 6201 Retirement Benefits 3,290 3,598 2,557 7,173 2,495 2,337 5,922 0 6202 Health Insurance 13,368 17,472 17,533 18,732 23,511 29,970 21,802 0 Total Personnel Costs: $133,216 $155,578 $144,949 $152,224 $155,079 $185,679 $100,462 $0 Non -Personnel Costs: 7001 Communications 78 104 208 195 335 1,000 306 500 7002 Postage and Freight 88 664 600 417 19 700 384 700 7003 Bank and Credit Card Fees 224 0 0 0 0 0 0 0 7004 Insurance 9,227 8,096 10,620 9,277 11,748 9,600 8,158 14,098 7009 Contracted Services 2,546 4,474 3,192 44,673 9,347 5,000 12,121 15,000 7011 Testing 1,330 1,093 1,208 264 102 1,400 0 1,400 7015 Utilities 21,249 25,711 20,444 17,726 23,480 22,145 9,623 26,000 7016 Heating Fuel 366 941 1,029 507 385 1,200 1,457 1,600 7017 Rents & Leases 2,562 0 0 0 0 2,500 200 2,500 7210 Vehicle Supplies 648 1,550 2,203 297 0 2,000 433 1,000 7211 Gas & Lube 3,485 7,843 7,244 3,873 3,376 8,000 3,745 10,000 7212 Uniform Allowance 505 47 718 365 1,442 700 1,273 1,500 Replacement of depleted stock. 7213 Safety Equipment 1,191 2,769 1,268 1,333 518 1,400 291 1,275 7214 Janitorial Supplies 1,269 1,224 2,310 117 0 2,300 401 2,300 7215 Operating Supplies 6,895 10,110 13,144 14,036 8,708 13,000 1,971 15,000 7216 Maintenance & Repair 9,961 16,980 15,707 8,799 2,267 16,000 3,975 15,725 7217 Small Tools & Equipment 4,228 3,912 7,117 2,759 5,072 6,000 5,996 5,350 7300 Advertising 2,756 1,455 675 669 1,969 1,000 2,999 2,000 7301 Subscriptions & Dues 0 46 380 875 0 400 0 400 7302 Travel & Subsistence 472 647 899 414 731 900 111 1,000 7303 Education & Training 568 0 849 125 390 1,000 0 1,000 7304 Equipment Rent 3,193 3,751 2,410 0 0 2,000 100 2,000 41 General Fund - Parks & Rec Maintenance Revenue and Expenditures (01000-1410) General - Parks & Rec 2021 Maintenance(01000-1410) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Non -Personnel Costs: 7810 Miscellaneous Expense 141 3,539 91 114 55 1,000 0 700 8102 Buildings 0 39 0 8103 Capital Equipment 0 0 20,498 5,092 7,584 89,775 38,533 50,000 8104 Motor Pool Rent 0 0 0 0 12,000 12,000 11,763 6,000 8105 Improvements other than 0 0 0 0 0 0 761 0 Total Non -Personnel Costs: $72,982 $94,956 $112,814 $111,927 $89,528 $201,020 $104,639 $177,048 Total Expenditures: $206,198 $250,534 $257,763 $264,151 $244,607 $386,699 $205,10 $$177,048 *Replace Benny Benson flag poles and foundations, showerouse water heaters, pavilion upgrades. 42 General- Parks & Rec Campgrounds (01000-1411) Revenue and Expense Budge Revenues: Operating Revenue: 4347 P&R: Shower Fees 4349 P&R: Pavilion Fees 4350 P&R: Camping Fees 4351 P&R: Camping w/Utilities 4352 P&R: RV Dump Station 4353 P&R: Misc Revenue Total Operating Revenues: Total Revenues: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6101 Unemployment Insurance 6102 Workers' Compensation 6200 Leave Time 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7011 Testing 7012 Other Special Services 7015 Utilities 7016 Heating Fuel 7017 Rents & Leases 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies General Fund - Parks & Rec Campgrounds Revenue and Expenditures (01000-1411) 2021 2016 2017 2018 2019 2020 Amended 2022 Actual Actual Actual Actual Actual Budget Proposed Notes/Comments 16,793 14,951 20,014 21,222 9,581 18,500 19,500 3,905 4,823 0 4,807 3,477 7,500 4,750 461,663 476,061 500,977 538,325 421,664 505,050 1,000,000 343,472 326,597 338,077 353,383 207,317 352,750 450,000 15,225 16,386 17,018 15,173 14,033 16,000 0 0 0 0 0 0 0 0 $841,068 $838,818 $876,085 $932,909 $656,072 $899,800 $1,474,250 $841,068 $838,818 $876,085 $932,909 $656,072 $899,800 $1,474,250 97,987 95,051 106,330 92,111 127,571 144,326 0 Salaries and benefits moved to Admin 11,117 13,596 16,905 16,029 18,589 10,912 0 0 0 0 0 0 0 0 6,563 5,711 5,728 5,042 6,365 7,672 0 844 397 0 223 54 600 0 17,793 14,598 15,119 10,581 11,537 14,387 0 0 765 3,086 3,583 -174 7,253 0 3,073 4,831 5,287 17,282 9,057 3,738 0 13,362 27,450 32,587 34,933 26,196 48,285 0 $150,739 $162,399 $185,042 $179,784 $199,195 $237,173 $0 5,455 4,867 5,388 6,197 7,318 5,500 6,725 190 5,905 1,270 398 133 1,300 1,275 17,759 17,313 19,016 21,068 48,670 19,500 92,935 2,179 1,931 2,471 2,287 2,481 2,500 2,853 10,290 7,462 31,420 44,136 35,133 50,000 91,000 Portable toilet services, facility cleaning 966 1,491 434 155 0 950 450 0 0 3,200 0 0 0 0 132,904 108,048 113,784 115,104 98,235 128,750 150,000 231 0 0 73 200 300 500 5,750 0 0 89 0 0 0 768 493 163 0 0 1,200 475 5,632 7,442 5,871 4,069 4,236 5,900 8,000 1,872 433 732 564 1,107 1,000 2,000 Replacement of depleted uniform stock 1,504 1,401 800 758 86 1,200 1,200 6,797 6,964 9,032 1,436 1,359 8,500 8,500 14,334 14,318 26,020 33,019 28,437 21,000 21,350 43 General- Parks & Rec Campgrounds (01000-1411) Revenue and Expense Budge Non -Personnel Costs: 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7808 Bad Debt Expense 7810 Miscellaneous Expense 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: General Fund - Parks & Rec Campgrounds Revenue and Expenditures (01000-1411) 2021 2016 2017 2018 2019 2020 Amended 2022 Actual Actual Actual Actual Actual Budget ProDos, Notes/Comments 13,543 8,994 20,124 10,616 4,775 19,000 13,325 11,455 3,065 4,834 561 3,418 5,000 5,425 3,025 5,062 1,840 328 369 2,550 5,000 7,375 1,332 2,901 974 0 4,500 3,150 795 735 949 1,716 0 2,000 2,000 0 0 0 280 103 2,000 2,000 13,015 17,572 882 0 0 15,000 5,250 60 0 0 0 0 0 0 1,293 0 141 4,810 1,151 1,500 1,250 0 0 0 6,721 0 0 100,000 Fire rings and picnic tables 0 0 0 0 9,500 9,500 4,750 $257,192 $214,828 $251,272 $255,359 $246,711 $308,650 $529,413 $407,931 $377,227 $436,314 $435,143 $445,906 $545,823 $529,413 44 General Fund - Parks & Rec Cemetery Revenue and Expenditures (01000-1412) General - Parks & Rec Cemetery 2021 (01000-1412) Revenue and 2016 2017 2018 2019 2020 Amended 2021YTD 2020 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4356 P&R: Cemetery Plot Fees 0 0 1,869 500 0 500 0 400 Total Operating Revenues: $0 $0 $1,869 $500 $0 $500 $0 $400 Total Revenues: $0 $0 $1,869 $500 $0 $500 $0 $400 Expenditures: Personnel Costs: 6000 Salaries 4,270 3,866 4,789 2,077 1,571 4,714 1,158 0 salaries and benefits moved to Admin 6001 Overtime 263 25 384 438 422 283 0 0 6100 Medicare 333 295 374 192 136 72 87 0 6102 Workers' Compensation 576 557 687 296 175 544 81 0 6201 Retirement Benefits 24 4 30 0 16 262 6 0 6202 Health Insurance 134 17 242 0 118 3,330 0 0 Total Personnel Costs: $5,600 $4,764 $6,506 $3,003 $2,438 $9,205 $1,332 $0 Non -Personnel Costs: 7004Insurance 34 79 102 87 72 150 22 83 7009 Contracted Services 2,425 1,580 500 0 8,055 5,000 0 35,000 Harman contract and engineering 7015 Utilities 0 0 277 238 274 0 74 281 7211 Gas & Lube 3 0 0 0 0 0 34 0 7215 Operating Supplies 1,025 3,078 2,350 980 0 5,000 0 5,000 Increased for grave digging and marking 7216 Maintenance & Repair 1,080 862 2,248 360 0 8,000 0 1,000 7217 Small Tools & Equipment 31 0 0 0 0 5,000 0 0 7301 Subscriptions & Dues 0 0 0 0 0 0 0 750 GIS License 8103 Capital Equipment 0 0 8,458 0 0 0 0 0 Total Non -Personnel Costs: $4,598 $5,599 $13,935 $1,665 $8,401 $23,150 $130 $42,113 Total Expenditures: $10,198 $10,363 $20,441 $4,668 $10,839 $32,355 $1,462 $42,113 *30,000 for Survey of Cemeteries 5,000 Contractor for grave digging 45 General Fund - Parks & Rec Sports & Rec Revenue and Expenditures (01000-1420) General - Parks & Rec Sports & 2021 Rec(01000-1420) Revenue and 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4340 P&R: Public Use Fees 0 41 0 159 0 0 0 100 4341 P&R: Punchard Fees 696 5,862 4,979 3,564 1,884 4,000 0 0 4342 P&R: Class Registrations 23,663 18,219 11,112 17,393 2,785 20,000 0 0 4343 P&R: Facility Rental 2,256 2,990 6,307 8,470 4,277 4,000 28 0 4344 P&R: Tournaments 1,262 2,407 1,869 145 514 1,700 0 0 4345 P&R: Special Events 15,807 17,836 14,245 18,353 5,271 19,000 9,494 18,500 4348 P&R: Rock Wall Fees 67 416 243 272 110 250 0 0 4353 P&R: Misc Revenue 238 113 238 55 202 600 0 0 Total Operating Revenues: $43,990 $47,884 $38,993 $48,410 $15,043 $49,550 $9,522 $18,600 Total Revenues: $43,990 $47,884 $38,993 $48,410 $15,043 $49,550 $9,522 $18,600 Expenditures: Personnel Costs: 6000 Salaries 73,863 99,425 69,111 77,960 58,914 90,166 34,764 0 salaries and benefits moved to Admin 6001 Overtime 1,933 4,197 10,217 10,029 2,875 3,245 3,229 0 6100 Medicare 1,734 3,493 2,613 3,039 1,983 2,792 665 0 6101 Unemployment Insurance 127 173 0 0 296 1,000 -158 0 6102 Workers' Compensation 5,753 10,334 5,861 4,933 3,158 6,046 2,448 0 6200 Leave Time 10,273 9,027 5,566 2,352 4,843 5,041 3,398 0 6201 Retirement Benefits 7,701 8,552 5,283 20,341 10,151 3,803 3,561 0 6202 Health Insurance 41,751 49,436 43,240 47,380 12,597 61,605 10,917 0 6203 In Lieu of FICA 899 0 0 0 0 0 0 0 6209 Contra Retire PERS forfieture 0 0 0 0 0 0 -3,124 0 Total Personnel Costs: $144,034 $184,637 $141,891 $166,034 $94,817 $173,698 $55,700 $0 Non -Personnel Costs: 7001 Communications 3,895 3,987 3,972 3,234 3,546 4,000 2,162 3,650 7002 Postage and Freight 923 403 461 75 193 1,500 223 425 7003 Bank and Credit Card Fees 0 0 0 33 182 2,000 1 1,000 7004 Insurance 2,033 1,745 2,057 1,693 1,514 2,500 909 2,263 7009 Contracted Services 21,267 20,564 26,576 16,788 10,417 23,000 0 23,000 7011 Testing 426 850 274 20 0 500 0 0 7017 Rents & Leases 21,835 74,340 54,400 42,823 44,047 70,000 0 0 7210 Vehicle Supplies 0 61 0 0 0 0 2 0 7211 Gas & Lube 179 160 121 86 389 300 466 300 7212 Uniform Allowance 957 0 0 0 191 300 370 300 7213 Safety Equipment 182 187 0 0 0 1,200 0 600 7214 Janitorial Supplies 0 148 0 0 0 0 0 0 7215 Operating Supplies 29,834 23,383 19,986 22,142 12,303 28,000 19,101 28,000 7216 Maintenance & Repair 84 275 616 766 538 650 0 625 7217 Small Tools & Equipment 121 569 1,450 1,211 1,858 1,300 894 1,300 7300 Advertising 1,169 2,725 1,063 980 262 1,200 139 1,175 46 General Fund - Parks & Rec Sports & Rec Revenue and Expenditures (01000-1420) General - Parks & Rec Sports & 2021 Rec (01000-1420) Revenue and 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Non -Personnel Costs: 7301 Subscriptions & Dues 17 689 257 618 15 600 3,480 4,000 RecDesk 7302 Travel & Subsistence 2,320 1,251 629 382 0 1,500 58 1,250 7303 Education & Training 149 430 359 250 1,397 1,500 10 1,500 7304 Equipment Rent 240 425 300 0 0 500 0 200 7810 Miscellaneous Expense 179 0 0 175 0 0 0 0 7811 Miscellaneous Programs 0 0 0 0 350 0 0 0 Total Non -Personnel Costs: $85,810 $132,192 $112,521 $91,276 $77,202 $140,550 $27,815 $69,588 Total Expenditures: $229,844 $316,829 $254,412 $257,310 $172,019 $314,248 $83,515 $69,588 47 General Fund - Parks & Rec TYC and Rec Room (01000-1430) General - Parks & Rec TYC and 2021 Rec Room Combined Revenue 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 4253 Misc GF Grants 0 750 5,000 5,000 0 0 0 0 4340 P&R: Public Use Fees 1,948 552 832 3,592 0 1,300 0 0 4341 P&R: Punchard Fees 3,613 3,596 2,387 1,289 0 4,000 0 0 4342 P&R: Class Registrations 20,690 22,815 28,605 35,880 198 23,000 0 0 4343 P&R: Facility Rental 421 322 514 934 0 400 0 0 4345 P&R: Special Events 758 325 2,123 2,469 1,481 100 0 0 4353 P&R: Misc Revenue 70 6 5 9 0 0 0 0 Total Operating Revenues: $27,499 $28,366 $39,465 $49,175 $1,679 $28,800 $0 $0 Total Revenues: $27,499 $28,366 $39,465 $49,175 $1,679 $28,800 $0 $0 Expenditures: Personnel Costs: 6000 Salaries 132,958 160,937 154,544 133,162 8,340 164,096 1,215 0 salaries and benefits moved to Admin 6001 Overtime 7,897 5,693 6,398 15,646 769 3,992 130 0 6100 Medicare 6,669 7,506 7,279 6,725 453 6,775 20 0 6101 Unemployment Insurance 427 1,325 0 0 3,232 1,500 -645 0 6102 Workers' Compensation 14,893 14,458 4,046 5,078 703 9,406 108 0 6200 Leave Time 4,251 8,408 5,462 5,241 252 9,806 0 0 6201 Retirement Benefits 7,713 8,997 7,514 19,991 716 5,411 307 0 6202 Health Insurance 38,900 55,901 55,994 55,843 -430 74,925 552 0 6203 In Lieu of FICA 965 0 0 0 0 0 0 0 Total Personnel Costs: $214,673 $263,225 $241,237 $241,686 $14,035 $275,911 $1,687 $0 Non -Personnel Costs: 7001 Communications 7,724 7,056 7,573 8,417 9,343 6,650 5,676 8,525 7002 Postage and Freight 944 141 191 2,078 0 700 0 0 7003 Bank and Credit Card Fees 0 0 0 -32 0 0 0 0 7004 Insurance 2,907 2,942 4,081 3,030 2,674 4,600 1,153 4,331 7009 Contracted Services 27,985 39,886 48,127 39,470 188,875 40,400 90,440 190,100 BGC, cleaning. 7011 Testing 734 1,834 1,215 0 0 1,450 0 0 7012 Other Special Services 0 0 54 0 0 0 0 0 7016 Heating Fuel 0 0 0 0 1,276 0 0 0 7017 Rents & Leases 0 0 70 0 0 0 0 0 7201 Library Books 15 0 0 0 0 0 0 0 7210 Vehicle Supplies 0 122 0 0 0 0 0 0 7211 Gas & Lube 789 933 1,196 1,242 385 1,600 0 0 7212 Uniform Allowance 160 0 110 0 0 650 0 0 7213 Safety Equipment 434 950 87 209 0 2,300 0 0 7214 Janitorial Supplies 478 1,131 36 1,516 0 950 0 650 7215 Operating Supplies 35,710 19,791 22,395 23,201 5,738 25,950 -290 14,900 7216 Maintenance & Repair 556 749 609 911 799 3,000 0 1,575 7217 Small Tools & Equipment 0 341 0 1,267 939 1,500 14 0 48 General Fund - Parks & Rec TYC and Rec Room (01000-1430) General - Parks & Rec TYC and Rec Room Combined Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Non -Personnel Costs: 7300 Advertising 1,450 3,124 1,967 2,332 0 1,650 0 0 7301 Subscriptions & Dues 0 450 0 1,353 0 550 0 0 7302 Travel & Subsistence 1,139 1,696 1,074 1,046 70 2,400 0 0 7303 Education & Training 479 161 934 198 0 1,000 0 0 7304 Equipment Rent 0 0 170 0 0 0 0 0 7808 Bad Debt Expense 50 0 0 0 0 0 0 0 7810 Miscellaneous Expense 250 32 -667 378 0 0 0 0 8104 Motor Pool Rent 0 0 0 0 12,000 12,000 11,763 6,000 Total Non -Personnel Costs: $81,804 $81,339 $89,222 $86,616 $222,099 $107,350 $108,756 $226,081 Total Expenditures: $296,477 $344,564 $330,459 $328,302 $236,134 $383,261 $110,444 $226,081 49 General Fund - Library and Museum Revenue and Expenditures (01000-1500) General - Library and Museum 2021 (01000-1500) Revenue and 2016 2017 2018 2019 2020 Amended 2021 YTD 2021 Final Dept. Notes/Comments Expense Budget Actual Actual Actual Actual Actual Budget Actuals Projections Figures Revenues: Operating Revenue: 4251 Federal GF Grants 1,000 2,383 3,404 2,229 1,250 0 0 0 0 4252 State GF Grants 6,900 13,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 4253 Misc GF Grants 0 0 0 979 0 0 0 0 0 4370 Library Service Revenue 9,427 11,340 14,340 13,687 3,631 15,000 5,696 11,393 12,200 4371 Library Circulation Revenue 2,812 3,130 3,986 3,316 582 4,000 0 0 3,325 4372 Museum Revenue 310 0 0 0 0 0 0 0 0 4373 Museum Admissions 12,650 10,624 10,318 10,636 482 12,000 7,125 14,250 11,075 Total Operating Revenues: $33,100 $40,477 $39,048 $37,846 $12,945 $38,000 $19,821 $32,643 $33,600 Total Revenues: $33,100 $40,477 $39,048 $37,846 $12,945 $38,000 $19,821 $32,643 $33,600 Expenditures: Personnel Costs: 6000 Salaries 183,094 201,752 198,599 193,893 215,038 245,962 138,057 199,416 312,270 6001 Overtime 380 669 36 0 0 0 0 0 0 6100 Medicare 3,527 4,003 3,814 3,485 3,931 4,876 2,845 4,109 8,401 6101 Unemployment Insurance 1,093 489 0 0 1,212 0 -604 -873 0 6102 Workers' Compensation 2,179 2,618 2,069 1,826 1,648 2,141 879 1,270 1,436 6200 Leave Time 16,693 19,406 16,938 16,379 20,190 24,056 21,457 30,994 0 6201 Retirement Benefits 19,364 18,428 16,845 52,972 33,129 12,436 12,713 18,363 54,594 6202 Health Insurance 90,560 100,236 99,982 111,171 104,660 129,870 39,482 57,030 78,637 6209 Contra -Retirement PERS 0 0 0 0 0 0 -1.913 -1,913 0 Total Personnel Costs: $316,890 $347,601 $338,283 $379,726 $379,808 $419,341 $212,916 $308,396 $455,338 Non -Personnel Costs: 7001 Communications 21,497 14,239 13,682 12,887 13,644 13,500 8,852 13,277 13,500 7002 Postage and Freight 4,798 7,415 7,021 7,196 4,881 8,500 4,083 6,125 8,500 7004 Insurance 10,288 9,686 10,933 9,795 12,809 12,000 7,561 11,341 15,375 7006 Legal 0 0 0 0 0 0 0 0 2,000 7009 Contracted Services 60,623 58,537 57,449 66,527 59,312 72,009 39,007 58,510 0 ** 7011 Testing 893 960 433 102 102 800 0 0 425 7012 Other Special Services 8,200 9,311 10,754 7,148 7,210 9,000 6,593 9,889 9,000 7015 Utilities 45,957 48,555 59,722 54,773 45,183 50,000 33,330 49,995 56,000 7016 Heating Fuel 6,924 10,754 3,461 7,020 10,897 12,000 6,955 10,433 16,000 7017 Rents & Leases 2,503 1,850 860 1,333 653 2,100 1,103 1,654 2,100 7201 Library Books 9,419 11,187 9,780 7,178 10,113 10,000 2,667 4,000 10,150 7202 Library Periodicals 2,118 2,297 1,850 2,797 2,113 3,000 0 0 2,250 7203 Library Standing Orders 0 306 941 3,053 0 4,000 0 0 4,000 7204 Library Non -Print 7,308 6,249 3,569 5,060 7,081 4,000 2,484 3,726 5,500 7205 Library Electronic Materials 1,930 0 0 1,750 4,061 4,500 4,180 6,270 4,500 7208 Museum Collection Supplies 568 1,496 2,028 480 619 1,200 915 1,373 1,200 7211 Gas & Lube 0 13 99 0 0 0 0 0 0 7212 Uniform Allowance 6 0 0 0 0 0 0 0 0 7214 Janitorial Supplies 3,942 4,093 4,473 4,144 577 2,600 1,104 1,656 3,150 7215 Operating Supplies 9,135 12,173 17,098 14,337 10,427 12,000 4,648 6,972 13,950 7216 Maintenance & Repair 10,605 6,133 4,093 18,297 22,131 28,500 26,379 39,569 40,000 7217 Small Tools & Equipment 3,587 4,587 6,327 16,554 2,392 6,000 130 195 25,000 Four childrens computers - 1 server 50 General Fund - Library and Museum Revenue and Expenditures (01000-1500) General - Library and Museum (01000-1500) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2021 Projections Final Dept. Notes/Comments Figures Non -Personnel Costs: 7300 Advertising 7,072 7,336 3,512 2,355 1,896 3,000 1,038 1,557 3,975 7301 Subscriptions & Dues 2,135 1,170 973 410 1,570 2,400 684 1,026 1,225 7302 Travel & Subsistence 1,968 2,498 5,951 2,505 2,496 5,500 292 438 2,650 7303 Education & Training 700 925 1,698 1,146 1,428 1,500 1,069 1,603 1,500 7304 Equipment Rent 1,683 3,204 2,858 148 79 4,000 0 0 1,350 7810 Miscellaneous Expense 2.372 959 2,225 1,006 222 500 27 40 1,000 Total Non -Personnel Costs: $226,231 $225,933 $231,790 $248,001 $221,896 $272,609 $153,100 $229,650 $244,300 Total Expenditures: $543,121 $573,534 $570,073 $627,727 $601,704 $691,950 $366,017 $538,047 $699,638 his includes an additional salary and benefits for split maintenance position between library and campgrounds for someone to clean library and campgrounds ** Reduced because of the added maintenance position. 51 �-(ar6or Znferp rise rFund The Harbor Enterprise Fund consists of the following cost centers: Float System, Wharves and Docks, 50-Ton Boatlift, Harbor Electrical System, Harbor General, Harbor Administration, Harbor Debt Service, and accounts for harbor and marine services provided to the public in the harbor basin. Revenues are based on user fees and charges, and the Harbor Enterprise Fund is maintained on the accrual basis of accounting. All revenues and expenses are charged directly to the cost centers to which they relate. Harbor General and Harbor Administration accumulate costs which are related to multiple cost centers (i.e. billing, vehicle use, administrative services) and these costs are then allocated out to the benefitting cost centers. The budget accounts for only the costs of the Harbor Enterprise Fund. In addition to this Fund, there are a number of related projects that are accounted for in separate funds not included in the budget. • The Harbor Marine Repair & Replacement Fund set aside resources to replace existing harbor capital assets. • The Harbor Revenue Bond Fund accumulates monies collected from the $3.50 per person passenger transit fee, and 100% of those revenues are utilized to pay for harbor bond payments. • The Commercial Passenger Vessel Tax Fund accumulates monies collected from the State of Alaska's cruise ship head tax, and 100% of those revenues are utilized for capital projects associated with improving services to the cruise ships and their passengers. • There are a number of capital projects (float replacement, boat launch replacement, etc.) related to the harbor which are separately accounted for in capital project funds. 1-Y: Revenue 11000-2000 11000-2002 11000-2004 11000-2005 Expenditures 11000-0900 11000-2000 11000-2001 11000-2002 11000-2004 11000-2005 Harbor - Revenue & Expenditures General Operations $ 435,314.29 Harbor Floats, Wharves & Docks $ 2,869,027.12 50-ton Boat Lift $ 89,775.00 Harbor Electric System $ 380,451.00 Total: $ 3,774,567.41 Debt Service General Operations Administration Harbor Floats, Wharves & Docks 50-ton Boat Lift Harbor Electric System $ 465,026.00 $ 180,512.43 $ 2,438.93 $ 3,242,234.49 $ 224,179.83 $ 679,581.49 Total: $ 4,793,973.17 Revenue over expenses: $ (1,019,405.77) Depreciation Expense: $ 1,502,345.71 Motor Pool Rent: $ 64,000.00 Total Expenditures Less Depreciation & Motor Pool: $ 3,227,627.46 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 546,939.94 53 Harbor Debt Service Expenditures (11000-0900) Harbor Debt Service (11000-0900) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6201 Retirement Benefits 0 0 0 -138,867 85,283 115,255 59,862 0 6209 PERS DC Forfeitures 0 0 0 0 -2,819 0 0 0 6201 Retirement Benefits 95,434 94,637 77,745 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 -8,646 -698 0 0 0 0 Total Personnel Costs: $95,434 $94,637 $69,099 -$139,564 $82,464 $115,255 $59,862 $0 Non -Personnel Costs: 8012 Debt Service Interest Expense 0 0 0 154,237 130,134 110,550 79,257 98,850 8013 Amortize Deferred Loss on Bonds 0 0 0 23,567 23,566 0 16,176 8300 Debt Service Principal 0 0 0 0 530,000 560,000 330,000 350,000 8011 Bonding Expense 50,593 0 0 0 0 0 0 0 8012 Debt Service Interest Expense 225,623 189,967 174,647 0 0 0 0 0 8013 Amortize Deferred Loss on Bonds 0 23,567 23,567 0 0 0 0 0 8300 Debt Service Principal 497,698 480,000 490,000 0 0 0 0 0 Total Non -Personnel Costs: $773,914 $693,534 $688,214 $177,804 $660,134 $694,116 $409,257 $465,026 Total Expenditures: $869,348 $788,171 $757,313 $38,240 $742,598 $809,371 $469,119 $465,026 54 Harbor General Operation Revenue and Expenditures (11000-2000) Harbor General Operations(11000-2000) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenues: 5919 Contra PERS paid by SOA -1,605 3,335 0 0 0 0 0 0 5920 PERS On -behalf paid by SOA 25,884 19,488 -12,196 -22,162 34,371 0 0 0 5922 State Grant Funds 0 0 0 0 0 0 0 0 5150 Shower Fees 15,833 17,318 14,909 15,672 12,107 12,000 10,123 14,700 5157 North Harbor Launch Fee 28,130 32,521 30,893 30,921 19,037 30,000 16,187 26,900 5158 South Harbor Launch Fee 18,428 19,182 10,070 13,388 13,832 20,500 8,748 14,275 5800 Labor and Services 315 213 630 420 598 800 315 450 5802 Equipment Rental 0 0 0 0 0 0 0 0 5899 Miscellaneous Revenue 25,177 0 539 953 3,052 1,000 47,332 1,150 Total Operating Revenue: $112,162 $92,057 $44,844 $39,192 $82,998 $64,300 $82,705 $57,475 Non -Operating Revenue: 5000 Land Rents and Leases 264,020 273,253 270,948 272,498 281,838 272,497 212,494 274,325 5901 Investment Interest 3,634 25,895 51,697 110,054 94,915 20,000 1.627 7,950 5905 Penalties and Interest 0 0 456 0 0 0 0 0 5910 Gain on Sale of FV on Investments 11,642 0 0 0 0 0 0 5940 Amort. of Cont. of In -Aid 9,891 9,603 9,314 9,314 0 9,314 0 95,564 5941 Amort. Of Bond Premiums 0 0 0 0 -58,257 0 0 0 Total Non -Operating Revenue: $277,545 $320,393 $332,416 $391,867 $318,496 $301,811 $214,120 $377,839 Total Revenue: $389,707 $412,450 $377,260 $431,060 $401,494 $366,111 $296,825 $435,314 Expenditures: Personnel Costs: 6000 Salaries 113,545 101,848 104,804 114,946 117,364 123,214 74,325 149,053 6001 Overtime 2,552 4,113 5,211 4,158 6,473 5,333 2,139 5,230 6002 Standby Time 13,236 10,859 13,260 14,270 13,068 12,416 9,750 12,144 6100 Medicare 2,504 2,636 2,582 2,536 3,533 3,031 1,692 3,088 6101 Unemployment Insurance 16,163 33 1,532 10,122 1,594 4,000 -1,097 0 6102 Workers' Compensation 14,718 18,199 9,236 10,366 9,358 15,988 4,276 16,326 6200 Leave Time 51,441 30,784 46,868 48,717 55,924 39,718 47,910 89,818 6201 Retirement Benefits 247,063 -66,072 37,965 20,469 -21,672 12,426 -23,762 36,614 6202 Health Insurance 59,202 83,261 53,417 75,356 60,005 78,751 9,878 72,332 6209 Contra -Retirement PERS DC Forfeitures 0 0 0 -3,822 0 0 0 0 Total Personnel Costs: 520,423 185,660 274,875 297,118 245,647 294,877 125,111 384,606 Non -Personnel Costs: 7001 Communications 929 2,474 1,989 2,862 3,421 1,020 2,183 2,500 7002 Postage and Freight 2,883 2,601 2,971 2,340 2,269 5,100 1,686 2,600 7003 Bank and Credit Card Fees 1,028 1,182 0 2,107 528 17,460 165 3,000 7004 Insurance 7,638 6,403 5,920 7,599 9,352 7,956 4,886 11,222 7009 Contracted Services 42,766 44,809 41,005 56,035 41,526 47,246 29,536 50,000 7010 Engineering 0 0 0 0 0 0 5,000 R& M Engineering 7011 Testing 1,278 1,572 619 711 102 1,020 0 1,000 7015 Utilities 65,371 66,120 65,409 60,688 66,579 68,340 42,440 70,000 7016 Heating Fuel 6,707 5,269 8,939 7,098 6,251 10,200 5,025 12,000 7211 Gas & Lube 7,978 11,372 13,028 10,531 10,364 14,280 8,267 16,000 55 Harbor General Operation Revenue and Expenditures (11000-2000) Harbor General Operations (11000-2000) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments 7213 Safety Equipment 8,081 6,453 6,235 9,139 9,483 7,650 4,574 9,500 7214 Janitorial Supplies 7,876 11,199 8,867 9,172 9,640 11,220 8,930 10,025 Non -Personnel Costs: 7215 Operating Supplies 9,759 7,447 4,303 6,078 5,133 12,240 5,365 6,800 7216 Maintenance & Repair 16,824 14,416 17,442 16,539 18,028 17,340 8,408 16,650 7217 Small Tools & Equipment 3,754 6,386 3,564 5,511 83,445 7,140 1,664 6,500 7300 Advertising 837 1,421 1,204 -66 0 3,060 129 700 7301 Subscriptions & Dues 0 0 150 354 0 0 249 400 7302 Travel & Subsistence 0 323 347 149 0 0 0 0 7303 Education & Training 165 330 0 0 0 0 249 0 7325 Harbor Internal Cost Allocation -479,645 -497,819 -533,676 -504,141 -572,225 -583,108 -583,108 -590,105 7330 P.I.L. T. 5,031 5,485 4,563 4,908 3,890 5,144 1,279 4,598 7331 Reclass PILT to Transfer -Out -5,031 -5,485 -4,563 -4,908 -3,890 -5,144 -1,279 -4,598 7808 Bad Debt Expense 0 0 0 0 12,861 0 0 2,150 7810 Miscellaneous Expense 1,936 188 524 662 9 2,040 0 575 7900 Depreciation Expense 42,901 41,892 41,228 42,376 158,626 42,228 0 135,390 8013 Amortize Deferred Loss on Bonds 0 0 0 0 -23,567 0 0 0 8103 Capital Equipment 0 0 3,444 0 0 0 3,205 0 8104 Motor Pool Rent 0 0 24,000 24,000 24,000 24,000 23,527 24,000 Total Non -Personnel Costs: -250,935 -265,961 -282,489 -239,930 -134,177 -283,568 -432,620 -204,093 Total Expenditures: 269,488 -80,301 -7,614 57,188 111,471 11,309 -307,509 180,512 56 Harbor Administration Expenditures (11000-2001) Harbor Administration (11000-2001) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 122,338 174,039 181,834 168,524 195,455 216,741 126,318 230,007 6001 Overtime 9,729 17,474 15,615 9,889 15,001 23,682 6,294 13,505 6100 Medicare 2,252 3,243 3,182 2,803 3,335 3,659 2,103 3,548 6101 Unemployment Insurance 0 0 0 0 8,732 0 0 0 6102 Workers' Compensation 4,028 7,883 7,935 8,029 6,795 2,029 4,807 15,731 6200 Leave Time 5,781 9,191 11,389 13,185 16,768 23,833 11,535 0 6201 Retirement Benefits 15,498 19,319 19,070 25,138 31,666 13,096 16,042 53,044 6202 Health Insurance 69,966 94,252 103,755 106,955 99,536 133,200 68,397 96,529 Total Personnel Costs: $229,591 $325,401 $342,780 $334,523 $377,288 $416,240 $235,496 $412,364 Non -Personnel Costs: 7001 Communications 9,964 11,879 10,759 11,679 12,789 12,240 7,453 11,500 7002 Postage and Freight 502 466 461 273 439 1,326 416 500 7003 Bank and Credit Card Fees 50,651 57,393 62,834 76,021 62,522 52,020 31,752 67,150 7004 Insurance 3,271 3,513 4,743 5,506 5,404 3,876 2,878 6,484 7006 Legal 581 581 2,327 3,567 1,176 10,200 2,198 10,000 7009 Contracted Services 1,902 5,467 6,253 10,713 29,302 19,380 4,424 10,750 7011 Testing 161 236 99 112 0 300 16 175 7211 Gas & Lube 1,922 608 411 2,686 1,161 2,040 1,138 5,000 7212 Uniform Allowance 0 55 1,075 0 329 1,000 0 500 7213 Safety Equipment 130 173 77 0 0 0 0 100 7214 Janitorial Supplies 0 0 0 0 0 0 0 0 7215 Operating Supplies 8,275 7,487 5,610 8,570 6,506 11,220 3,183 8,500 7216 Maintenance & Repair 0 524 -208 178 154 510 137 250 7217 Small Tools & Equipment 2,548 950 1,238 6,070 4,457 9,570 0 8,000 7300 Advertising 1,300 5,416 1,688 2,508 281 2,040 708 2,000 7301 Subscriptions & Dues 1,413 427 1,079 802 864 1,530 384 1,100 7302 Travel & Subsistence 9,204 13,454 8,791 11,620 7,403 10,200 843 12,000 7303 Education & Training 2,774 2,079 688 899 1,575 4,080 1,185 2,000 7304 Equipment Rent 1,780 1,780 1,330 0 0 2,040 0 1,800 7325 Harbor Internal Cost Allocation -326,296 -441,143 -524,658 -574,873 -696,147 -559,619 -684,770 -566,334 7810 Miscellaneous Expense 0 430 486 1,471 476 1,530 33 600 7900 Depreciation Expense 2,821 2,821 2,821 2,821 2,802 660 0 0 8104 Motor Pool Rent 0 0 8,000 8,000 8,000 8,000 7,842 8,000 Total Non -Personnel Costs: -$227,099 -$325,401 -$404,097 -$421,378 -$550,506 -$405,857 -$620,180 -$409,925 Total Expenditures: $2,492 $0 -$61,317 -$86,855 -$173,218 $10,383 -$384,684 $2,439 57 Harbor Floats, Docks and Wharves Revenue and Expenditures (11000-2002) Harbor Floats, Docks and Wharves Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenues: 5100 Transient Moorage 566,895 596,005 624,516 621,277 578,766 586,000 374,435 578,900 5101 Moorage 1,061,157 1,106,922 1,141,340 1,155,610 1,152,445 1,160,000 1,179,805 1,166,274 5102 Wharfage 28,216 34,176 77,252 62,868 42,439 48,500 4,559 49,000 5153 Fuel Pumping Fee 23,115 39,826 37,714 33,717 25,827 21,000 18,235 30,450 5154 Waiting List Fees 9,009 7,685 8,285 8,537 8,068 7,500 3,056 7,575 5155 Towing Fees 630 1,286 1,050 420 315 500 473 700 5156 Pumping Boats 126 315 189 158 189 300 95 200 5800 Labor & Services 2,466 3,675 6,656 3,785 1,208 4,000 9,934 4,750 5802 Equipment Rental 0 0 0 145 0 0 0 0 5890 Collection of Doubtful Accounts 5,597 419 400 910 0 1,200.00 0.00 600 Total Operating Revenue: $1,697,211 $1,790,310 $1,897,402 $1,887,427 $1,809,256 $1,829,000 $1,590,589 $1,838,449 Non -Operating Revenue: 5000 Land Rents & Leases 124,000 124,000 124,148 126,493 130,196 126,493 99,000 126,825 5001 Land Lease Credits -62,000 -28,816 0 0 0 -63,247 0 -63,247 5905 Penalties & Interest 11,713 15,865 15,992 18,566 8,191 16,000 4,745 7,950 5940 Amon. of Cont. of In -Aid 1,041,888 1,126,939 1,114,977 959,051 959,050 959,050 0 959,050 5941 Amort. Of Bond Premiums 43,172 58,257 58,257 58,257 58,257 58,257 0 0 Total Non -Operating Revenue: $1,158,772 $1,296,245 $1,313,374 $1,162,366 $1,155,694 $1,096,553 $103,745 $1,030,578 Total Revenue: $2,855,983 $3,086,555 $3,210,775 $3,049,793 $2,964,950 $2,925,553 $1,694,334 $2,869,027 Personnel Costs: 6000 Salaries 179,457 164,922 145,898 150,441 138,945 152,775 100,981 206,077 6001 Overtime 6,830 9,510 5,800 3,483 7,961 7,552 4,779 6,750 6002 Standby Time 674 2,157 -78 0 0 0 64 475 6100 Medicare 3,245 2,807 2,416 2,788 2,163 2,925 1,670 3,496 6102 Workers' Compensation 19,734 16,278 14,725 11,127 10,699 16,474 7,378 13,779 6201 Retirement Benefits 21,631 17,865 12,106 25,083 34,277 5,878 21,472 45,109 6202 Health Insurance 93,425 85,791 87,734 90,604 90,179 89,776 72,321 116,669 Total Personnel Costs: $324,995 $299,330 $268,600 $283,526 $284,224 $275,380 $208,665 $392,355 Non -Personnel Costs: 7001 Communications 0 490 0 0 0 0 0 0 7002 Postage and Freight 863 23 351 326 473 1,530 325 600 7004 Insurance 70,327 71,039 76,961 81,825 79,644 66,708 61,898 104,293 7008 CY Legal Recovery 0 0 -882 0 0 0 0 0 7009 Contracted Services 5,897 8,774 7,744 10,289 14,746 12,240 3,239 16,000 7015 Utilities 57,224 51,064 48,550 49,253 46,335 57,732 35,829 65,000 7211 Gas & Lube 0 0 0 104 0 0 0 0 7213 Safety Equipment 367 0 0 208 0 0 762 300 7215 Operating Supplies 6,203 1,819 2,545 3,434 96 7,140 310 3,700 7216 Maintenance & Repair 18,139 15,490 4,858 8,349 13,348 22,950 4,029 15,925 7217 Small Tools & Equipment 4,770 3,980 1,431 3,431 3,149 6,120 0 4,400 7301 Subscriptions & Dues 0 61 0 0 0 0 0 0 7321 Harbor General Indirect Costs 338,026 381,832 369,395 348,952 409,713 417,505 417,505 422,515 7322 Harbor Admin Indirect Costs 214,450 312,166 363,153 397,911 498,442 400,127 490,283 476,021 7324 Gen Fund Indirect Costs 277,595 284,257 293,801 298,502 302,085 305,709 305,709 381,743 2 % increase over combined total 7330 P.I.L.T. 135,329 143,225 151,761 150,921 144,741 146,224 120,262 147,076 Non -Personnel Costs: 58 Harbor Floats, Docks and Wharves Revenue and Expenditures (11000-2002) Harbor Floats, Docks and Wharves 2016 2017 2018 2019 2020 2021 Amended 2021 YTD Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals 2022 Proposed Notes/Comments 7331 Reclass PILT to Transfer-Out -135,329 -143,225 -151,761 -150,921 -144,741 -146,224 -120,262 -147,076 7808 Bad Debt Expense 10,378 5,751 3,888 11,143 18,056 10,000 0 7,125 7810 Miscellaneous Expense 0 0 5 0 0 0 0 0 7900 Depreciation Expense 1,781,005 1,734,474 1,717,680 1,353,287 1,344,094 2,311,307 0 1,352,258 8103 Capital Equipment 0 0 0 0 1,800 0 0 0 Total Non -Personnel Costs: $ 2,785,245 $ 2,871,218 $ 2,889,481 $ 2,567,015 $ 2,731,979 $ 3,619,068 $ 1,319,889 $ 2,849,879 Total Expenditures: $ 3,110,241 $ 3,170,548 $ 3,158,081 $ 2,850,540 $ 3,016,203 $ 3,894,448 $ 1,528,554 $ 3,242,234 This combines wharves & Docks and Float system together 59 Harbor 50-ton Boat Lift Revenue and Expenditures (11000-2004) Harbor 50-ton Boat Lift (11000-2004) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Notes/Comments Proposed Revenues: Operating Revenues: 5103 Boat Lift Fees 92,660 93,983 100,158 86,553 80,656 117,000 63,866 88,700 5155 Towing Fees 263 368 315 473 263 400 158 350 5156 Pumping Boats 0 0 0 0 32 0 0 0 5800 Labor and Services 525 735 866 840 525 500 656 725 Total Operating Revenue: $93,447 $95,085 $101,340 $87,865 $81,475 $117,900 $64,680 $89,775 Non -Operating Revenue: Total Non -Operating Revenue: $0 $0 $0 $0 $0 $0 $0 $0 Total Revenue: $93,447 $95,085 $101,340 $87,865 $81,475 $117,900 $64,680 $89,775 Personnel Costs: 6000 Salaries 31,384 33,427 32,741 33,741 28,740 33,309 32,569 42,814 6001 Overtime 978 1,127 1,450 438 682 1,476 1,445 2,434 6002 Standby Time 0 0 0 190 0 0 0 0 6100 Medicare 486 509 513 499 463 543 540 743 6102 Workers' Compensation 3,826 3,362 3,189 3,048 2,329 3,727 2,265 2,923 6201 Retirement Benefits 3,559 3,551 3,214 6,858 7,979 1,294 7,191 9,559 6202 Health Insurance 16,539 17,769 18,981 21,889 15,869 20,086 20,017 23,935 Total Personnel Costs: $56,772 $59,746 $60,089 $66,663 $56,061 $60,435 $64,027 $82,408 Non -Personnel Costs: 7002 Postage and Freight 584 537 1,201 1,366 365 1,224 153 1,300 7004 Insurance 4,436 4,410 4,658 5,275 5,994 4,590 3,185 7,193 7009 Contracted Services 620 620 0 479 3,120 2,040 11,920 3,800 7210 Vehicle Supplies 0 0 0 119 0 0 0 0 7211 Gas & Lube 1,106 1,158 1,338 557 1,147 2,550 1,357 3,000 7215 Operating Supplies 55 5 74 133 42 1,020 0 150 7216 Maintenance & Repair 3,214 9,090 11,317 10,055 2,611 8,670 1,601 9,500 7217 Small Tools & Equipment 0 90 79 0 0 510 0 100 7301 Subscriptions & Dues 0 13 0 0 0 0 0 0 7303 Education & Training 0 0 0 375 0 0 0 100 7321 Harbor General Indirect Costs 22,435 25,342 20,266 19,144 20,600 20,992 20,992 21,244 7322 Harbor Admin Indirect Costs 14,233 20,718 19,923 21,830 25,061 20,146 24,653 20,388 7324 Gen Fund Indirect Costs 25,545 26,158 26,709 27,136 27,462 27,791 27,791 28,124 7330 P.1.L.T. 7,476 7,607 8,107 7,029 6,518 9,432 4,264 7,182 7331 Reclass PILT to Transfer -Out -7,476 -7,607 -8,107 -7,029 -6,518 -9,432 -4,264 -7,182 7808 Bad Debt Expense 0 0 0 0 906 0 0 175 7900 Depreciation Expense 13,534 13,534 15,469 15,470 15,364 14,698 0 14,698 8104 Motor Pool Rent 0 0 32,000 32,000 32,000 32,000 31,369 32,000 Total Non -Personnel Costs: $85,760 $101,675 $133,034 $133,939 $134,671 $136,231 $123,021 $141,772 Total Expenditures: $142,532 $161,421 $193,123 $200,602 $190,732 $196,666 $187,048 $224,180 60 Harbor Electrical System Revenue and Expenditures (11000-2005) 2021 Harbor Electrical System (11000-2005) 2016 2017 2018 2019 2020 Amended 2021 VTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenues: 5105 Harbor Power Sales 361,865 432,786 380,504 359,608 409,238 377,000 272,205 379,500 5800 Labor & Services 525 289 105 0 488 0 333 500 5899 Miscellaneous Revenue 0 868 0 525 1,050 500 0 450 Total Operating Revenue: $362,390 $433,943 $380,609 $360,133 $410,775 $377,500 $272,538 $380,450 Non -Operating Revenue: 5940 Amortization of Contributions in -Aid 12,387 12,387 12.387 5.193 0 6,193.00 0 1 Total Non -Operating Revenue: $12,387 $12,387 $12,387 $6,193 $0 $6,193 $0 $1 Total Revenue: $374,776 446,329 392,996 $366,326 $410,775 $383,693 $272,538 $380,451 Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7100 General Power for Resale 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7324 Gen Fund Indirect Costs 7330 P.I.L.T. 7331 Reclass PILT to Transfer -Out 7808 Bad Debt Expense 7900 Depreciation Expense Total Non -Personnel Costs: Total Expenditures: 0.0811 0.0625 0.0568 0.0426 0.0391 39,488 27,610 32,814 27,467 26,429 33,095 12,952 31,018 1,539 803 100 567 123 2,060 109 600 721 596 584 447 418 643 210 506 3,328 1,776 1,869 1,196 1,038 2,399 411 2,043 4,503 2,670 2,905 3,676 3,065 1,249 2,021 6,723 20,859 12,047 16,801 14,846 11,868 18,290 7,328 16,321 $70,438 $45,502 $55,073 $48,200 $42,941 $57,736 $23,031 $57,211 0 40 0 77 168 510 0 200 704 677 771 768 670 816 337 804 0 0 900 0 1,908 15,300 1,908 15,000 260,390 326,720 262,389 234,159 277,161 307,000 197,510 300,000 0 26 0 0 0 0 0 0 816 2,534 2,438 4,695 2,279 5,100 1,002 2,550 976 293 4,281 3,427 7,519 3,570 3,554 5,075 0 37 9 2,952 0 510 0 2,000 0 11 0 0 0 0 0 0 63,923 72,207 78,590 74,241 77,823 79,303 79,303 80,255 40,554 59,033 77,262 84,657 94,676 76,108 93,435 95,812 37,466 38,365 39,170 39,797 40,274 40,758 40,758 41,247 28,991 34,768 30,449 28,811 32,862 30,200 18,824 30,436 -28,991 -34,768 -30,449 -28,811 -32,862 -30,200 -18,824 -30,436 0 0 0 0 606 0 0 125 12,880 12,880 12,880 6,440 6,396 0 0 0 $417,710 $512,823 $478,689 $451,212 $509,479 $528,975 $417,807 $622,370 $488,148 $558,325 $533,762 $499,412 $552,420 $586,711 $440,838 $679,581 61 SewardXtarine 9ndustrial Center Znferprise.0 rFund The Seward Marine Industrial Center (SMIC) Enterprise Fund consists of the following cost centers: North SMIC Dock, East SMIC Dock, 330-ton Travelift, Syncrolift Operations, Syncrolift Complex, and SMIC General. This Fund represents the activities of the marine industrial operations conducted on the east side of Resurrection Bay. The City of Seward owns, but does not operate, the Syncrolift. The Syncrolift is operated through a lease and management and operating agreement. The costs associated with the Syncrolift in this budget are associated with insurance, depreciation, amortization, and administrative costs allocated from the Harbor Enterprise Fund and the General Fund, associated with managing the SMIC operations. There are capital projects (SMIC breakwater) which are related to the marine industrial center which are separately accounted for in capital project funds. Those funds are not included in this budget. W SM I C - Revenue & Expenditures Revenue 12000-2500 Operating Revenue $ 67,175.00 12000-2500 Non -operating Revenue $ 968,216.00 12000-2501 SMIC Basin $ 88,277.00 12000-2504 SMIC 330-ton lift $ 404,100.00 12000-2505 SMIC Syncrolift $ 547,429.00 Total: $ 2,075,197.00 Expenditures 12000-0900 Debt Service $ - 12000-2500 Operating $ 1,035,689.33 12000-2501 SMIC Basin $ 183,191.81 12000-2504 SMIC 330-ton lift $ 632,137.00 12000-2505 SMIC Syncrolift $ 526,025.96 Total: $ 2,377,044.10 Revenue over expenses: $ (301,847.10) Depreciation Expense: $ 1,650,183.21 Total Expenditures Less Depreciation: $ 726,860.89 Revenue over Expenditures (less depreciation expense): $ 1,348,336.11 63 SMIC Debt Service Expenditures (12000-0900) 2021 SMIC Debt Service (12000-0900) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6201 Retirement Benefits 0 0 0 6,782 2,572 0 1,569 0 6209 PERS DC Forfeitures 0 0 0 0 -311 0 0 0 6201 Retirement Benefits 0 0 9,652 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 -686 0 0 0 0 0 Total Personnel Costs: $0 $0 $8,966 $6,782 $2,261 $0 $1,569 $0 Non -Personnel Costs: 8300 Debt Service Principal 98,008 98,008 98,008 0 0 0 0 0 Total Non -Personnel Costs; $98,008 $98,008 $98,008 $0 $0 $0 $0 $0 Total Expenditures: $98,008 $98,008 $106,974 $6,782 $2,261 $0 $1,569 $0 64 SMIC General Revenue and Expenditures (12000-2500) SMIC General(12000-2500) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Operating Revenue: 5106 SMIC Power Sales 145,029 56,406 142,096 68,659 63,653 70,000 42,075 66,175 5800 Labor & Services 823 328 677 0 2,909 0 50 1,000 5802 Equipment Rental 0 0 0 0 34 0 0 0 5988 Miscellaneous Revenue 0 0 439,849 0 0 1.000 0 0 Total Operating Revenue: $145,852 $56,734 $582,622 $68,659 $66,595 $71,000 $42,125 $67,175 Non -operating Revenue: 5000 Land Rents & Leases 75,403 66,693 71,170 84,570 81,526 71.521 59,173 77,100 5001 Land Lease Credits -11,241 0 0 0 0 0 0 0 5901 Investment Interest 0 1,344 3,541 4,454 2,901 0 212 0 5905 Penalties & Interest 0 0 467 633 363 0 84 0 5940 Amortization of Contributions -in -Aid 23.451 23,451 23,451 23,452 891,116 0 0 891,116 Total Non -operating Revenue: $87,613 $91,488 $98,629 $113,109 $975,906 $71,521 $59,469 $968,216 Total Revenue: $233,465 $148,222 $681,251,5 1 $142,521 $101,594 $1,035,391 Expenditures: Personnel Costs: 0.1071 0.1307 0.1152 0.0959 0.0925 6000 Salaries 20,660 13,587 10,657 20,236 18,494 15,900 12,386 25,351 6001 Overtime 284 87 0 208 -2 423 64 125 6100 Medicare 315 311 173 287 278 285 187 369 6102 Workers' Compensation 2,243 1,787 1,228 1,961 1,710 1,922 838 1,646 6201 Retirement Benefits 0 1,753 1,077 3,263 4,220 468 2,716 5,550 6202 Health Insurance 10,124 0 6,169 14,808 15,190 7,014 5,943 31,220 6209 Contra -Retirement PERS DC Forfeitures 0 0 0 -644 0 0 0 0 Total Personnel Costs: $33,625 $17,524 $19,304 $40,119 $39,890 $26,012 $22,134 $64,261 Non -Personnel Costs: 7001 Communications 0 0 0 0 0 510 0 0 7002 Postage and Freight 179 126 178 422 2,731 510 68 625 7003 Bank and Credit Card Fees 0 0 0 70 0 0 0 0 7004 Insurance 1,091 1,183 1,816 1,965 2,386 5,100 1,276 2,863 7006 Legal 65,300 28,714 23,679 965 1,817 15,300 0 20,100 7009 Contracted Services 4,883 47,240 93,248 19,960 16,040 20,400 13,519 33,625 7010 Engineering 0 0 0 0 0 0 0 10,000 7012 Other Special Services 0 0 -246,563 0 0 0 0 0 7015 Utilities 14,756 15,972 14,894 42,870 29,826 17,469 16,558 35,000 7016 Heating Fuel 2,439 3,735 2,238 1,387 3,542 5,100 1,344 6,000 7100 General Power for Resale 153,550 39,974 99,221 41,615 46,784 47,000 29,001 70,775 7210 Vehicle Supplies 0 0 0 37 0 0 0 0 7211 Gas & Lube 1,515 3,105 4,718 3,387 3,884 5,100 5,907 10,000 7213 Safety Equipment 0 0 0 0 0 0 0 0 7215 Operating Supplies 4,284 984 369 430 1,178 3,570 1,001 1,500 7216 Maintenance & Repair 4,746 4,098 4,100 8,431 7,134 8,160 430 4,875 7217 Small Tools & Equipment 1,449 559 756 3,201 852 1,530 254 5,000 7300 Advertising 0 94 0 0 0 3,060 0 0 7305 Grant Overhead 0 0 0 -96,515 0 0 0 0 7325 Harbor Internal Cost Allocation -111,978 -136,749 -166,911 -135,347 -136,762 -137,087 -137,087 -139,122 7330 P.1. L. T. 11,668 4,539 11,422 5,493 5,328 4,080 3,304 7,174 65 SMIC General Revenue and Expenditures (12000-2500) SMIC General(12000-2500) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Non -Personnel Costs: 7331 Reclass PILT to Transfer-Out -11,668 -4,539 -11,422 -5,493 -5,328 -4,080 -3,304 -7,174 7808 Bad Debt Expense 0 0 0 0 17,051 0 0 2,850 7900 Depreciation Expense 24,556 24,556 40,616 40,106 40,198 63,233 0 907,337 8015 Interest Expense 0 0 1,296 1,776 0 0 0 0 8101 Infrastructure 0 0 0 0 597 0 0 0 8103 Capital Equipment 0 0 0 0 5,418 0 0 0 Total Non -Personnel Costs: $166,770 $33,591 -$126,344 -$65,239 $42,675 $58,955 -$67,731 $971,428 Total Expenditures: $200,395 $51,115 -$107,040 -$25,120 $82,565 $84,967 -$45,597 $1,035,689 66 SMIC Basin Revenue and Expenditures Budget (12000-2501) SMIC Basin Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenue: 5101 Moorage 23,573 15,566 8,430 47,659 50,197 14,000 43,495 46,775 5102 Wharfage 10,996 7,832 2,666 7,638 725 6,000 23,470 9,550 5106 SMIC Power Sales $0 $0 $0 $6,330 $2,552 0 905 4,450 5110 Crane Fees 0 0 0 1,040 468 1,500 2,024 1,000 5153 Fuel Pumping Fee 3,908 0 173 0 0 1,000 0 700 5800 Labor & Services 0 0 0 0 105 500 0 100 5802 Equipment Rental 0 0 0 0 0 500 0 1 Total Operating Revenue: $38,478 $23,397 $11,269 $62,668 $54,047 $23,500 $69,894 $62,576 Non -Operating Revenue: 5000 Land Rents and Leases 33,113 44. 234 44,349 45.133 46.128 44,224 24. 451 25,701 Total Non -Operating Revenue: $33,113 $44,234 $44,349 $45,133 $46,128 $44,224 $24,451 $25,701 Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 2,981 2,351 639 3,143 677 1,954 907 4,027 6001 Overtime 212 0 78 195 0 286 79 100 6100 Medicare 46 38 12 47 10 33 16 60 6102 Workers' Compensation 418 256 68 305 55 256 84 267 6201 Retirement Benefits 0 207 -849 479 149 150 238 899 6202 Health Insurance 1,549 0 571 1,838 502 785 48 4,704 Total Personnel Costs: $5,207 $2,852 $520 $6,007 $1,394 $3,464 $1,372 $10,057 Non -Personnel Costs: 7002 Postage and Freight 0 0 0 10 0 0 1,983 2,001 7004 Insurance 3,162 3,183 3,365 4,131 5,187 2,448 6,369 6,225 7009 Contracted Services 1,858 4,283 1,274 1,850 2,865 5,100 0 3,000 7015 Utilities 0 0 0 0 0 0 175 300 7213 Safety Equipment 0 0 0 0 0 0 996 500 7215 Operating Supplies 0 0 15 24 0 0 0 0 7216 Maintenance & Repair 29 0 90 598 65 3,060 1,202 1,850 7302 Travel & Subsistence 0 0 0 532 0 0 0 100 7321 Harbor General Indirect Costs 3,639 3,966 8,344 7,882 2,289 2,332 2,332 2,360 7322 Harbor Admin Indirect Costs 3,758 3,242 8,204 8,989 2,784 2,239 2,739 2,266 7323 SMIC General Indirect Costs 7,374 9,005 21,288 17,262 4,923 4,935 4,935 4,994 7324 Gen Fund Indirect Costs 48,485 49,648 51,640 52,466 53,093 53,733 53,733 101,893 2 % increase over combined total 7330 P.1.L.T. 3,079 1,872 902 5,013 4,324 1,520 3,293 5,344 7331 Reclass PILT to Transfer -Out -3,079 -1,872 -902 -5,013 -4,324 -1,520 -3,293 -5,344 7900 Depreciation Expense 47,645 47,646 47,646 47,646 47,755 47,645 0 47,646 Total Non -Personnel Costs: $115,950 $120,972 $141,865 $141,389 $118,960 $121,492 $74,464 $173,135 Total Expenditures: $121,157 $123,824 $142,385 $147,396 $120,354 $124,956 $75,836 $183,192 67 SMIC 330-ton Lift Revenue and Expenditures (12000-2504) 2021 SMIC 330-ton Lift (12000-2504) 2016 2017 2018 2019 2020 Amended 2021 VTD Final Dept. Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Figures Notes/Comments Revenues: Operating Revenue: 5103 Boat Lift Fees 163,286 182,726 210,976 237,304 188,649 200,000 146,578 215,000 5104 Storage Fees 96,362 87,069 83,318 93,799 181,070 100,000 93,967 181,000 5109 Washdown Pad Fees 3,453 5,629 8,004 10,053 12,301 8,200 3,625 7,400 5800 Labor and Services 105 1,358 866 118 630 1,000 840 700 Total Operating Revenue: $263,206 $276,783 $303,164 $341,273 $382,650 $309,200 $245,010 $404,100 Non -Operating Revenue: TotalNon-OperatingRevenue. Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7323 SMIC General Indirect Costs 7324 Gen Fund Indirect Costs 7330 P.I.L.T. 7331 Reclass PILT to Transfer -Out 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures: $0 $0 $0 $0 $0 $0 $0 $0 $263,206 $276,783 $303,164 $341,273 $382,650 $309,200 $245,010 $404,100 37,668 39,199 46,470 59,202 58,505 42,187 47,161 55,869 379 3,841 2,923 2,510 1,675 6,344 1,024 3,180 572 644 725 915 920 728 741 856 4,401 4,468 4,828 5,867 4,781 5,150 3,391 3,815 0 4,376 4,549 9,225 11,389 1,022 9,821 12,869 19,697 1,369 27,235 36,913 32,623 18,399 24,858 34,499 $62,717 $53,896 $86,731 $114,632 $109,893 $73,830 $86,996 $111,088 181 26 1,264 162 1,100 5,100 501 1,450 10,031 9,870 10,153 10,539 10,819 9,690 5,557 9,975 480 16 301 2,839 1,554 5,100 0 2,100 1,475 3,090 2,690 3,080 1,947 3,060 594 4,500 0 0 0 0 0 0 0 1,000 1,572 493 0 969 882 2,550 0 1,000 8,556 2,650 3,085 1,558 27,571 25,500 1,154 25,500 725 523 0 3,500 0 0 0 1,000 51,623 14,472 57,081 53,922 61,800 62,976 62,976 63,732 53,300 45,983 56,116 61,487 75,184 60,439 73,960 61,164 104,604 127,744 145,623 118,085 131,839 132,152 132,152 133,738 41,072 42,058 42,943 43,630 44,153 44,683 44,683 45,219 21,057 22,143 24,253 27,302 30,612 21,536 18,046 25,254 -21,057 -22,143 -24,253 -27,302 -30,612 -21,536 -18,046 -25,254 0 0 0 0 46,443 0 0 0 0 0 0 0 0 0 0 0 159,812 159,812 170,671 170,672 171,063 170,671 0 170,671 0 0 0 0 0 0 3,205 0 $433,429 $406,737 $489,927 $470,442 $574,355 $521,921 $324,782 $521,049 $496,146 $460,633 $576,659 $585,074 $684,247 $595,751 $411,778 $632,137 68 SMIC Syncrolift Operations Combined -Revenue and Expenditures (12000-2505) SMIC Syncrolift Operations Combined Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenues: 5000 Land Rents and Leases 64,000 64,000 64,000 64,000 65,800 64,000 50,700 64,900 Total Operating Revenue: $64,000 $64,000 $64,000 $64,000 $65,800 $64,000 $50,700 $64,900 Non -Operating Revenue: 5940 Amort. Of Contributions In -Aid 477,778 482,529 482,529 482,530 482,529 482,529 0 482,529 Total Non -Operating Revenue: $477,778 $482,529 $482,529 $482,530 $482,529 $482,529 $0 $482,529 Total Revenue: $541,778 $546,529 $546,529 $546,530 $548,329 $546,529 $50,700 $547,429 Expenditures: Non -Personnel Costs 7004 Insurance 0 0 10 0 0 0 0 0 7215 Operating Supplies 0 0 90 0 0 0 0 0 7324 Gen Fund Indirect Costs 1,356 1,389 1,421 1,444 1,461 1,479 1,479 1,497 7900 Depreciation Expense 523,453 524,529 524,529 524,530 525,732 524,529 0 524,529 Total Non -Personnel Costs: $524,809 $525,918 $526,050 $525,974 $527,193 $526,008 $1,479 $526,026 Total Expenditures: $524,809 $525,918 $526,050 $525,974 $527,193 $526,008 $1,479 $526,026 69 civic Zn%N�iNis�'�e rFund The Electric Enterprise Fund is established to account for the provision of electrical service to the residents to the City and other areas within the electrical service area. The primary revenues of the Electric Enterprise Fund are charges to various user classes: residential, small general service, large general service, harbor power sales and street and yard lights. The financial records of the Electric Enterprise Fund are maintained on the accrual basis of accounting. rig Electric - Revenue & Expenditures Revenue 15000-3000 General Operations $ 13,929,090.61 15000-3007 Work Orders $ 1,500.00 Total: $ 13,930,590.61 Expenditures 15000-0900 Debt Service $ 365,353.00 15000-3000 General Operations $ 6,322,015.96 15000-3001 Admin $ 931,012.42 15000-3002 Standby Generation $ 184,059.00 15000-3003 Substation Operations $ 364,595.00 15000-3004 Transmission Operations & Maintenance $ 581,886.00 15000-3005 Distribution Operations & Maintenance $ 142,742.05 15000-3006 Wholesale Power Costs $ 6,122,950.00 15000-3007 Work Orders $ 135,567.00 Total: $ 15,150,180.44 Revenue over expenses: $ (1,219,589.83) Motor Pool Rent: $ 299,780.00 Depreciation Expense: $ 2,571,610.53 Total Expenditures Less Depreciation & Motor Pool: $ 12,278,789.91 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 1,651,800.70 r` Electric - Debt Service Expenditures (15000-0900) Electric Debt Service (15000-0900) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6201 Retirement Benefits 0 0 0 -465,787 20,882 52,266 13,989 0 6209 PERS DC Forfeitures 0 0 0 0 -180 0 0 0 6201 Retirement Benefits 44,059 47,290 40,998 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 -7,771 -591 0 0 0 0 Total Personnel Costs: $44,059 $47,290 $33,227 -$466,378 $20,702 $52,266 $13,989 $0 Non -Personnel Costs: 8012 Debt Service Interest Expense 0 0 0 176,803 171,950 163,450 163,450 154,450 8014 Debt Service Amortization of Bond ISSI 0 0 0 0 0 20,903 0 20,903 8300 Debt Service Principal 0 0 0 0 170,000 180,000 180,000 190,000 8011 Bonding Expense 73,458 41,137 0 0 0 0 0 0 8012 Debt Service Interest Expense 185,626 192,344 184,242 0 0 0 0 0 8013 Amortize Deferred Loss on Bonds 0 20,903 20,903 20,903 0 0 0 0 8014 Amortization of Bond Issue Costs 0 0 0 0 0 0 0 0 8300 Debt Service Principal 240,000 150,000 160,000 0 0 0 0 0 Total Non -Personnel Costs: $499,083 $404,384 $365,146 $197,707 $341,950 $364,353 $343,450 $365,353 Total Expenditures: $543,143 $451,675 $398,373 -$268,672 $362,652 $416,619 $357,439 $365,353 72 Electric - General Operations Revenue and Expenditures (15000-3000) 2021 Electric General Operations (15000-3000) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: 5923 Spec.Proj.Other Rev. 5300 Residential 5302 Residential fuel factor 5303 Residential customer charge 5310 SG Service 5312 SG fuel factor 5313 SG Customer Charge 5320 LG Service 5322 LG fuel factor 5323 LG customer charge 5324 LG demand charge 5326 Alternate Energy 5327 RES Alternate Energy 5340 Spec. Contract Energy 5342 Special Contract fuel factor 5343 Spec. Contract customer charge 5345 Special Contract Demand 5350 Harbor Fund Power Sales 5352 Harbor power fuel factor 5360 Street & Yard 5362 Yard Light Fuel 5370 Industrial Service 5371 Industrial Customer Charge 5372 Industrial Demand Charge 5373 Industrial Fuel Factor 5800 Labor & Services 5801 Turn on Fees 5802 Equipment Rental 5803 Joint Pole Use 5804 Work Order Revenue 5805 Chugach Coop Divid. 5890 Collection of Doubtful Accounts 5899 Miscellaneous Revenue Total Operating Revenue: Non -Operating Revenue: 5901 EF Investment Interest 5905 EF Penalties and Interest 5919 Contra PERS On -Behalf paid by SOA 5919 Contra PERS On -Behalf paid by SOA 5920 PERS On -Behalf paid by SOA 5940 Amort. of CIA - General 5941 Amort.Bond Premium 5990 Surplus Sales Total Non -Operating Revenue: Total Revenues: 0 475,914 0 0 0 0 0 0 1,952,352 2,072,006 1,517,626 1,560,795 1,620,502 1,428,243 1,187,440 1,669,117 818,728 1,068,739 1,247,069 1,446,779 1,572,977 1,415,915 1,031,047 1,620,166 491,087 503,864 519,020 532,922 537,941 514,725 317,229 554,079 1,087,722 1,105,833 862,705 891,121 949,500 891,273 667,849 891,273 408,643 520,371 631,499 748,381 756,268 636,568 542,328 636,568 215,252 226,855 241,554 256,587 168,533 230,574 159,005 230,574 1,930,492 1,916,749 1,091,555 954,374 1,178,426 1,391,272 1,117,649 1,391,272 1,184,352 1,436,201 1,688,124 1,970,753 2,235,192 1,851,640 1,485,574 1,851,640 44,673 46,327 47,062 46,457 47,766 46,901 27,365 46,901 1,390,664 1,384,044 1,316,334 1,640,879 1,613,997 1,455,485 948,968 1,455,485 -505 0 -145 0 0 0 0 0 0 0 0 0 -24 0 -50 0 177,930 285,470 347,979 353,492 197,844 497,910 143,842 0 402,817 547,322 493,290 472,661 318,992 505,829 125,171 0 988 1,010 1,290 1,572 525 1,090 309 0 411,577 439,898 417,577 527,732 237,264 434,000 130,115 0 308,846 276,617 212,669 170,706 189,105 285,000 137,314 191,374 108,693 117,926 15 3, 716 140,681 15 9, 892 112,640 109,872 161,811 65,660 65,522 70,096 73,270 76,209 71,680 50,438 77,124 3,862 4,646 5,897 6,659 6,589 4,096 3,725 5,897 0 0 0 0 0 0 0 499,306 0 0 0 0 0 0 0 1,592 0 0 0 0 0 0 0 675,198 0 0 0 0 0 0 0 905,143 0 0 0 0 0 0 267 0 19,776 17,833 27,779 23,745 18,243 20,480 15,568 21,800 19,660 47,189 11,893 12,458 0 20,480 1,350 2,117 9,984 10,152 10,776 10,776 10,776 10,240 0 10,776 36,159 21,021 21,865 16,528 121,668 20,480 8,149 12,696 251,370 92,359 23,616 302,329 53,936 0 0 0 1,400 0 868 129 0 800 604 550 5,880 0 9,199 26,749 126,588 5,120 1,269 0 $11,348,061 $12,683,868 $10,970,911 $12,188,534 $12,198,708 $11,852,441 $8,212,396 $12,912,459 6,074 69,101 86,204 203,644 179,082 30,000 22,761 11,150 50,585 48,333 27,752 41,201 6,685 40,000 13,436 23,950 -2,463 4,931 0 0 0 0 0 0 39,731 28,811 -5,583 0 0 0 0 0 0 0 0-66,947 10,385 0 0 0 775,741 981,212 990,369 983,351 984,193 975,887 0 967,531 13,834 13,834 13,834 13,834 0 14,000 0 14,000 200 0 0 0 0 0 0 0 $883,703 $1,146,223 $1,112,576 $1,175,083 $1,180,345 $1,059,887 $36,198 $1,016,631 $12,231,764 $13,830,092 $12,083,488 $13,363,617 $13,379,053 $12,912,328 $8,248,594 $13,929,091 73 Electric - General Operations Revenue and Expenditures (15000-3000) 2021 Electric General Operations (15000-3000) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 381,709 411,769 444,032 469,146 488,066 439,981 318,601 547,261 6001 Overtime 34,890 84,490 71,274 52,312 12,621 20,330 30,223 49,600 6002 Standby Time 93,285 93,999 95,317 110,618 131,267 100,626 126,949 221,085 6100 Medicare 8,737 11,270 10,445 10,903 10,093 7,240 8,025 16,871 6101 Unemployment Insurance 594 7,968 698 0 -31 0 0 0 6102 Workers' Compensation 33,860 76,082 52,348 51,128 40,435 47,548 20,277 35,826 6200 Leave Time 49,079 52,309 55,380 60,107 76,889 74,649 41,994 0 6201 Retirement Benefits 448,111 -15,709 102,056 131,428 107,564 104,210 79,094 165,053 6202 Health Insurance 104,689 114,425 121,442 138,657 125,664 107,310 103,161 180,048 6204 Electric Meal Allowance 7,085 12,596 5,264 5,694 7,809 7,373 1,347 6,898 6205 Electric Union Benefits 9,094 17,056 1,256 1,872 12,318 21,504 7,222 13,523 6209 Contra -Retirement PERS DC Forfeitures 0 0 0 -2,516 0 0 0 0 Total Personnel Costs: $1,171,134 $866,255 $959,511 $1,029,348 $1,012,695 $930,771 $736,892 $1,236,165 Non -Personnel Costs: 7000 Audit 0 0 0 0 0 0 7001 Communications 2,585 7,156 6,172 6,200 11,158 7,680 6,266 9,400 7002 Postage and Freight 10,426 18,590 13,244 14,449 18,747 16,384 4,821 13,750 7003 Bank and Credit Card Fees 59,292 68,829 77,500 100,268 105,020 92,938 50,911 115,522 7004 Insurance 58,949 58,375 64,657 74,346 82,925 66,560 44,909 91,218 7005 CY Insurance Recovery 0 0 0 0 0 0 0 7006 Legal 51,468 19,964 13,745 39,897 11,732 46,080 8,588 45,000 7009 Contracted Services 147,030 156,018 250,402 175,347 82,396 175,689 133,652 280,000 7010 Engineering 995 11,461 1,470 2,866 9,987 60,000 24,061 70,000 7011 Testing 1,587 4,505 3,210 2,826 4,055 0 0 10,000 7012 Other Special Services 9,159 1,358 2,651 2,985 11,186 0 4,601 5,700 7013 State Lobbying Fees 0 0 0 0 0 0 0 0 7015 Utilities 4,972 3,568 4,375 4,578 5,234 4,608 4,750 8,000 7016 Heating Fuel 7,924 12,397 25,917 12,310 22,032 12,288 7,374 18,000 7017 Rents & Leases 0 930 125 1,508 2,052 3,072 3,354 2,075 7019 Contracted Services - Healthcare Providers 0 0 0 0 0 0 0 0 7020 CHC Recruitment/Retention 0 0 0 0 0 0 0 0 7100 General Power for Resale 0 0 0 0 0 0 0 0 7103 Fuel for Generators 0 0 997 38,176 6,223 0 0 5,000 7210 Vehicle Supplies 32,140 21,105 12,059 25,315 8,755 10,240 13,480 19,950 7211 Gas & Lube 12,835 22,555 20,750 21,780 27,653 28,160 13,746 28,200 7212 Uniform Allowance 0 0 426 24,191 6,009 17,000 5,043 12,000 7213 Safety Equipment 2,839 1,031 6,919 36,478 8,592 5,120 1,020 9,575 7214 Janitorial Supplies 0 0 0 0 27 0 0 0 7215 Operating Supplies 216,839 219,867 221,885 73,593 452,779 107,520 150,213 180,295 7216 Maintenance & Repair 2,464 33,116 10,238 84,398 25,311 56,200 4,438 25,575 7217 Small Tools & Equipment 38,172 16,518 12,742 40,878 3,856 15,360 5,726 30,720 7218 Inmate Meals 0 0 0 0 0 0 0 0 7220 CHC Medications 0 0 0 0 0 0 207 0 7300 Advertising 287 2,143 65 1,071 351 5,120 1,516 5,120 7301 Subscriptions & Dues 1,669 2,885 2,994 7,305 7,673 5,734 20,451 31,000 7302 Travel& Subsistence 2,788 2,656 13,941 4,549 1,130 8,192 1,608 5,000 7303 Education & Training 1,862 462 5,504 10,792 3,482 8,192 133 5,550 7304 Equipment Rent 0 0 0 30,127 0 5,120 1,013 5,120 74 Electric - General Operations Revenue and Expenditures (15000-3000) 2021 Electric General Operations (15000-3000) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments ti...,_ao-.,.,oi r. t- 7307 GF Administrative Fee 7320 Harbor Overhead 7324 Gen Fund Indirect Costs 7330 P. 1JL 7331 Reclass PILT to Transfer -Out 7805 Promotion 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8000 Loss on Disposal 8001 Unrealized Loss on Investments 8010 Utility Deposit Interest 8011 Bonding Expense 8100 Land 8101 Infrastructure 8102 Buildings 8103 Capital Equipment 8104 Motor Pool Rent 8105 Improvements other than Buildings 8200 Work Order Sal/Benefit credits 8201 Work Order Operating Supply credits Total Non -Personnel Costs: Total Expenditures: 888,535 909,860 938,293 953,306 964,747 976,185 976,322 1,269,219 3 % increase over combined total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 902,861 973,193 874,797 969,027 976,606 948,131 482,526 1,032,997 -902,861-973,193-874,797-969,027-976,606-948,131-482,526-1,032,997 0 0 0 0 0 0 0 0 3,686 8,297 52,844 57,679-26,454 20,480 35,983 32,175 2,730 36,957 557 1,233 2,032 20,480 3,148 3,150 1,437,196 1,573,002 1,619,279 1,581,445 1,564,187 1,598,522 0 2,560,132 0 0 0 216,068 0 0 0 0 0 0 0 0 0 0 0 0 1,232 1,300 1,324 1,105 258 1,229 207 925 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 143,360 0 20,480 0 0 0 0 5,000 0 0 0 0 0 63,268 0 5,265 46,080 44,063 168,000 97,200 90,000 90,000 0 90,000 0 0 0 0 0 3,450 0 0 0 0 0 0 0 0 0-28,638 0 -705 0 0 0 0 0-95,284 0 -1,640 0 $3,096,860 $3,304,907 $3,541,003 $3,647,072 $3,399,478 $3,563,593 $1,569,257 $5,085,851 $4,267,994 $4,171,162 $4,500,514 $4,676,420 $4,412,173 $4,494,364 $2,306,150 $6,322,016 This combines Revenues, Expenses, Standby, Meter Service and System improvements together 75 Electric - Administration Expenditures (15000-3001) Electric Administration (15000-3001) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 225,401 219,329 187,333 155,636 206,217 294,066 104,365 235,623 6001 Overtime 1,661 1,387 32 28 0 750 -37 1,102 6002 Standby Time 49 0 0 0 0 0 0 0 6100 Medicare 4,789 3,842 3,956 2,358 3,146 4,508 1,993 4,774 6101 Unemployment Insurance 0 0 6,188 0 370 0 0 0 6102 Workers' Compensation 2,727 3,352 2,099 1,512 965 2,579 575 0 6200 Leave Time 31,000 35,031 32,136 28,181 3,012 32,211 13,750 0 6201 Retirement Benefits 27,615 24,053 16,520 34,756 17,112 16,137 12,268 63,635 6202 Health I nsurance 88,906 90,919 76,855 75,875 73,908 133,200 67,244 122,973 6203 In Lieu of FICA 0 0 0 0 0 0 0 0 6204 Electric Meal Allowance 0 0 0 0 0 0 0 0 6205 Electric Union Benefits 0 0 0 0 167 0 48 0 Total Personnel Costs: $382,148 $377,912 $325,120 $298,347 $304,897 $483,451 $200,206 $428,107 Non -Personnel Costs: 7001 Communications 10,628 16,090 10,101 9,450 2,776 10,240 404 11,600 7002 Postage and Freight 345 11 550 9 30 500 374 275 7003 Bank and Credit Card Fees 0 38 0 0 1 0 0 0 7004 Insurance 160 307 140 202 217 0 56 260 7006 Legal 11,899 1,925 0 0 0 5,000 0 5,000 7007 Legal Settlement 852 0 0 0 0 0 0 0 7009 Contracted Services 5,928 57,770 92,667 13,290 43,370 81,920 6,248 0 7010 Engineering 1,199 0 0 0 0 0 0 0 7011 Testing 168 307 1,398 1,307 123 1,000 0 550 7012 Other Special Services 12,755 12,131 10,000 10,000 10,000 15,360 10,000 10,000 7016 Heating Fuel 0 0 0 0 0 0 143 0 7017 Rents & Leases 0 2,080 0 0 0 0 6,341 7,000 7210 Vehicle Supplies 1,161 0 0 0 0 0 0 0 7211 Gas & Lube 2,100 18,464 5,333 0 36 3,072 877 4,550 7212 Uniform Allowance 0 43 1,356 472 104 0 0 3,000 7213 Safety Equipment 0 0 329 320 0 500 0 400 7215 Operating Supplies 8,381 9,442 8,115 16,771 1,106 10,240 7,345 10,240 7216 Maintenance & Repair 0 0 0 1,142 338 0 0 300 7217 Small Tools & Equipment 0 1,797 0 20,034 435 10,240 0 4,450 7300 Advertising 307 6,275 1,324 666 409 1,024 855 5,000 7301 Subscriptions & Dues 44,402 7,175 27,760 2,187 1,661 31,920 14,587 27,800 7302 Travel& Subsistence 18,970 25,684 23,266 17,942 4,511 20,000 1,814 21,500 7303 Education & Training 3,161 14,672 6,214 2,874 0 15,360 0 6,750 7304 Equipment Rent 2,552 2,552 5,037 0 0 3,072 0 2,575 7810 Miscellaneous Expense 0 341 3,214 0 0 0 200 650 7900 Depreciation Expense 7,430 5,104 5,104 5,104 0 0 0 985 8103 Capital Equipment 0 0 0 0 4,925 10,240 14,500 80,240 8104 Motor Pool Rent 194,400 85,000 180,000 270,000 270,000 276,480 271,029 299,780 Total Non -Personnel Costs: $326,798 $267,206 $381,908 $371,769 $340,040 $496,168 $334,773 $502,905 Total Expenditures: $708,946 $645,118 $707,028 $670,116 $644,937 $979,619 $534,979 $931,012 76 Electric - Standby Generation Expenditures (15000-3002) Electric Standby Generation (15000- 3002) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Notes/Comments Proposed Expenditures: Personnel Costs: 6000 Salaries 4,928 9,548 7,295 6,136 6,294 7,035 4,885 8,773 6001 Overtime 972 2,610 1,924 6,240 13,190 967 1,541 3,266 6002 Standby Time 0 0 0 0 0 0 0 0 6100 Medicare 117 234 142 190 341 102 99 240 6102 Workers' Compensation 681 1,154 1,001 1,089 1,222 813 338 527 6200 Leave Time 0 0 0 0 0 0 0 0 6201 Retirement Benefits 1,268 2,186 1,497 1,957 3,474 884 1,190 2,165 6202 Health Insurance 1,252 2,241 2,018 2,072 4,314 1,260 1,273 2,413 6203 In Lieu of FICA 0 0 0 0 0 0 0 0 6204 Electric Meal Allowance 66 0 40 120 0 0 69 100 6205 Electric Union Benefits 20 55 16 42 22 0 19 50 Total Personnel Costs: $9,305 $18,028 $13,933 $17,846 $28,857 $11,061 $9,414 $17,534 Non -Personnel Costs: 7002 Postage and Freight 248 601 15 0 79 500 0 175 7009 Contracted Services 0 2,481 2,366 2,585 0 0 0 0 7010 Engineering 0 174 0 0 0 0 0 0 7015 Utilities 13,139 15,302 14,490 14,145 14,550 17,408 9,834 18,000 7016 Heating Fuel 83 0 0 0 0 0 0 0 7103 Fuel for Generators 24,731 17,037 24,164 11,874 34,618 51,200 0 120,000 moved from substation 7211 Gas & Lube 5,418 0 5,293 0 0 7,680 0 7,680 7213 Safety Equipment 0 9,573 0 0 0 0 0 0 7215 Operating Supplies 16,585 23,115 438 8,976 4,822 5,120 370 5,120 7216 Maintenance & Repair 1,484 1,920 1,504 58,263 0 30,720 0 10,550 7217 Small Tools & Equipment 109 0 0 0 0 0 0 0 7301 Subscriptions & Dues 0 5 0 0 0 0 0 0 7302 Travel & Subsistence 0 0 0 90 0 0 0 0 7303 Education & Training 0 0 0 0 0 5,120 0 0 7810 Miscellaneous Expense 0 0 0 0 0 15,360 0 5,000 8103 Capital Equipment 0 0 0 0 214,833 53,478 40,307 0 Total Non -Personnel Costs: $61,798 $70,209 $48,269 $95,932 $268,903 $186,586 $50,511 $166,525 Total Expenditures: $71,103 $88,236 $62,202 $113,778 $297,760 $197,647 $59,925 $184,059 77 Electric - Substation Operations Expenditures (15000-3003) Electric Substation Operations (15000- 3003) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 79,117 64,759 70,189 66,896 52,493 72,896 53,866 78,584 6001 Overtime 5,791 3,955 4,475 6,605 5,546 2,073 2,201 5,000 6002 Standby Time 0 0 0 0 0 0 0 0 6100 Medicare 1,328 1,090 1,161 1,149 925 825 884 1,212 6102 Workers' Compensation 9,798 7,510 8,986 7,853 4,246 10,196 2,862 3,661 6200 Leave Time 0 0 0 0 0 0 0 0 6201 Retirement Benefits 15,561 13,346 13,183 13,460 11,259 10,697 10,614 15,613 6202 Health I nsurance 19,674 15,822 18,182 18,430 11,442 18,054 13,266 19,731 6203 In Lieu of FICA 0 0 0 0 0 0 0 0 6204 Electric Meal Allowance 0 0 0 0 0 0 0 0 6205 Electric Union Benefits 266 219 215 207 177 0 151 225 Total Personnel Costs: $131,534 $106,701 $116,392 $114,600 $86,087 $114,741 $83,844 $124,026 Non -Personnel Costs: 7001 Communications 3,854 3,828 3,713 3,842 5,517 4,096 3,380 4,325 7002 Postage and Freight 2,430 2,363 269 0 0 2,500 338 950 7009 Contracted Services 425 9,472 21,570 5,546 13,407 15,360 0 13,425 7010 Engineering 9,204 8,584 3,365 1,909 0 5,000 13,785 21,000 7015 Utilities 106,474 140,196 125,373 144,163 151,714 120,000 104,794 162,000 7016 Heating Fuel 10,698 7,634 3,566 -49 1,125 6,144 963 7,650 7103 Fuel for Generators 0 0 0 5,893 45,512 51,200 7,212 0 moved to generation 7211 Gas & Lube 7,486 66 0 0 0 0 116 500 7213 Safety Equipment 1,519 0 697 0 0 0 0 0 7215 Operating Supplies 13,873 8,966 26,889 16,389 32 10,240 2,985 14,125 7216 Maintenance & Repair 17,569 6,386 5,114 6,434 424 5,120 0 6,000 7217 Small Tools & Equipment 2,268 340 0 182 0 0 0 0 7301 Subscriptions & Dues 0 26 0 0 0 0 0 0 7302 Travel & Subsistence 0 0 125 0 0 0 0 0 7304 Equipment Rent 0 0 0 0 0 3,072 0 0 7810 Miscellaneous Expense 0 0 0 251 0 0 0 100 7900 Depreciation Expense 2,096 7,343 7,343 8,309 0 8,309 0 10,494 8103 Capital Equipment 0 0 21,895 0 10,924 284,656 72,276 0 Total Non -Personnel Costs: $177,895 $195,203 $219,919 $192,870 $228,655 $515,697 $205,847 $240,569 Total Expenditures: $309,429 $301,904 $336,310 $307,469 $314,742 $630,438 $289,692 $364,595 78 Electric - Transmission Operations & Maintenance Expenditures (15000-3004) Electric Transmission OP & Maint. (15000-3004) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 12,723 25,310 7,665 23,096 6,529 14,244 5,500 21,261 6001 Overtime 30,363 23,032 11,240 24,236 198 9,676 1,434 15,175 6100 Medicare 830 1,474 291 707 108 444 116 890 6102 Workers' Compensation 4,080 4,345 1,786 4,172 453 3,437 406 1,596 6200 Leave Time 0 0 0 0 0 0 0 0 6201 Retirement Benefits 7,066 9,269 2,616 6,994 1,238 3,931 1,226 6,876 6202 Health Insurance 5,033 4,878 2,496 6,913 1,770 3,461 2,526 3,288 6203 In Lieu of FICA 0 0 0 0 0 0 0 0 6204 Electric Meal Allowance 103 198 0 0 0 0 0 0 6205 Electric Union Benefits 116 279 46 89 11 0 19 50 Total Personnel Costs: $60,315 $68,786 $26,140 $66,206 $10,307 $35,193 $11,227 $49,136 Non -Personnel Costs: 7009 Contracted Services 19,536 800 0 1,919 7,900 503,600 244,842 500,000 7010 Engineering 2,438 22,679 36,680 15,121 1,146 0 0 0 7017 Rents & Leases 21,605 14,623 21,752 29,297 24,186 20,480 16,467 24,700 7101 Chugach Power Purchases 0 0 0 220,045 0 0 0 0 7102 Power Fuel Costs 0 0 0 301,971 0 0 0 0 7211 Gas & Lube 0 275 0 0 0 0 0 0 7215 Operating Supplies 165 5,878 0 7,295 0 2,048 0 0 7216 Maintenance & Repair 0 3,084 2,583 6,704 0 5,120 0 3,100 7217 Small Tools & Equipment 649 183 0 0 0 0 0 0 7301 Subscriptions & Dues 0 19 0 0 0 0 0 0 7304 Equipment Rent 0 29,613 0 0 0 20,000 0 4,950 8101 Infrastructure 0 -2,613 0 0 0 0 0 0 Total Non -Personnel Costs: $44,392 $74,540 $61,015 $582,850 $33,231 $551,248 $261,309 $532,750 Total Expenditures: $104,707 $143,325 $87,155 $649,056 $43,538 $586,441 $272,535 $581,886 79 Electric - Distribution Operating & Maintenance Expenditures (15000-3005) Electric Distribution OP & Maint. (15000-3005) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Costs: 6000 Salaries 6,791 11,385 9,440 9,389 10,355 9,106 3,029 12,335 6001 Overtime 28,772 34,138 27,888 24,623 70,223 17,193 31,948 38,250 6002 Standby Time 0 185 0 140 411 0 0 0 6100 Medicare 639 942 585 541 1,291 609 596 832 6102 Workers' Compensation 3,636 4,177 3,473 2,851 4,303 4,113 1,794 2,216 6200 Leave Time 0 0 0 0 0 0 0 0 6201 Retirement Benefits 6,261 7,913 4,522 5,303 11,947 3,810 6,314 10,293 6202 Health Insurance 3,926 5,311 4,991 4,715 11,165 3,735 6,254 9,861 6203 In Lieu of FICA 0 0 0 0 0 0 0 0 6204 Electric Meal Allowance 1,973 1,370 569 1,562 2,567 0 1,368 2,030 6205 Electric Union Benefits 61 127 112 84 100 0 53 100 Total Personnel Costs: $52,058 $65,548 $51,580 $49,210 $112,362 $38,566 $51,355 $75,917 Non -Personnel Costs: 7009 Contracted Services 0 0 18,352 0 0 0 0 0 7211 Gas & Lube 0 0 0 0 234 0 0 0 7215 Operating Supplies 2,130 1,277 2,147 170,947 72,423 1,024 36,818 63,825 7216 Maintenance & Repair 1,240 0 0 0 0 0 0 0 7301 Subscriptions & Dues 0 18 100 0 0 0 0 0 7304 Equipment Rent 0 0 0 0 0 4,096 0 3,000 8101 Infrastructure 0 2,613 0 0 0 0 0 0 Total Non -Personnel Costs: $3,370 $3,908 $20,599 $170,947 $72,657 $5,120 $36,818 $66,825 Total Expenditures: $55,428 $69,456 $72,179 $220,156 $185,019 $43,686 $88,173 $142,742 80 Electric - Wholesale Power Costs Expenditures (15000-3006) 2021 Electric Wholesale Power Costs 2016 2017 2018 2019 2020 Amended 2021 VTD 2022 (15000-3006) Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Non -Personnel Costs: 7101 Chugach Power Purchases 2,165,628 2,163,292 1,890,465 2,087,299 2,286,776 2,300,400 2,057,790 2,322,950 7102 Power Fuel Costs 2,807,634 3,722,365 3,334,521 3,221,656 3,430,244 2,982,359 1,338,955 3,800,000 Total Non -Personnel Costs: $4,973,262 $5,885,657 $5,224,986 $5,308,955 $5,717,020 $5,282,759 $3,396,745 $6,122,950 Total Expenditures: $4,973,262 $5,885,657 $5,224,986 $5,308,955 $5,717,020 $5,282,759 $3,396,745 $6,122,950 81 Electric - Work Orders Expenditures (15000-3007) Electric Work Orders (15000-3007) Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 VTD Actuals 2022 Notes/Comments Proposed Revenues: Operating Revenue 5802 Equipment Rental 0 0 0 0 4,133 0 4,190 1,400 5804 Work Order Revenue 0 0 0 0 0 0 283 100 Total Operating Revenue: $0 $0 $0 $0 $4,133 $0 $4,473 $1,500 Total Revenues: $0 $0 $0 $0 $4,133 $0 $4,473 $1,500 Expenditures: Personnel Costs: 6000 Salaries 51,015 93,492 101,156 74,533 64,234 72,844 45,668 119,041 6001 Overtime -7,968 98,283 29,167 13,964 3,852 11,969 3,131 23,650 6100 Medicare 2,608 4,592 2,048 1,364 1,087 2,617 733 3,023 6102 Workers' Compensation 11,441 16,103 9,174 5,747 3,975 15,315 1,415 6,250 6201 Retirement Benefits 22,834 32,821 17,619 13,568 13,294 18,485 9,272 46,288 6202 Health I nsurance 26,059 29,157 34,175 21,673 14,563 31,852 11,284 32,390 6204 Electric Meal Allowance 946 92 480 439 0 0 0 350 6205 Electric Union Benefits 271 719 224 152 163 0 132 300 Total Personnel Costs: $107,205 $275,259 $194,042 $131,440 $101,168 $153,082 $71,635 $231,292 Non -Personnel Costs: 7009 Contracted Services 0 0 14,852 0 175 0 0 0 7010 Engineering 0 0 0 38,370 11,425 0 4,833 0 7012 Other Special Services -122 2,571 1,200 0 90 0 0 0 7211 Gas & Lube 0 3,870 0 0 0 0 0 0 7215 Operating Supplies -17,585 19,239 6,803 0 1,134 51,200 1,838 19,300 7301 Subscriptions & Dues 0 81 0 0 0 0 60 0 7810 Miscellaneous Expense 300 200 0 0 0 0 0 0 8200 Work Order Sal/Benefit credits -121,632 -200,428 -47,340 -56,144 -1,398 -70,000 -19,164 -73,825 8201 Work Order New Service/Upgrade cred -82,479 -62,987 -36,960 -54,784 -2,705 -40,000 -9,668 -41,200 8202 Work Order Operating Supply credits 0 0 0 0 0 0 10,648 0 Total Non -Personnel Costs: -$221,518 -$237,454 -$61,446 -$72,557 $8,721 -$58,800 -$11,453 -$95,725 Total Expenditures: -$114,313 $37,804 $132,597 $58,883 $109,889 $94,282 $60,182 $135,567 82 'Ylafer Zn %NpNise rFund The Water Enterprise Fund accounts for the provision of public drinking water to the community of Seward. Revenues are based on user chargers to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, boat harbor, and industrial. The financial records of the Water Enterprise Fund are maintained on the accrual basis of accounting. 83 Water - Revenue & Expenditures Revenue 17000-0000 General Operations Expenditures 17000-0000 General Operations 17000-0900 Debt Service 17000-4002 SMIC $ 1,594,625.00 Total: $ 1,594,625.00 $ 1, 769, 667.83 $ 156,844.55 $ 69,406.35 Total: $ 1,995,918.73 Revenue over expenses: $ (401,293.73) Depreciation Expense: $ 617,909.20 Motor Pool Rent: $ 5,150.00 Total Expenditures Less Depreciation & Motor Pool: $ 1,372,859.53 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 221,765.48 84 Water General Revenue and Expenditures (17000-0000) Water General(17000-0000) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenue: 5919 Contra PERS (paid by SOA) -593 1,329 0 0 0 0 0 0 5920 PERS On -Behalf Paid by SOA 9,565 7,766 -4,579 -7,590 12,426 0 0 0 5300 Residential 481,202 495,280 509,634 519,887 524,973 523,000 304,804 531,275 5310 SG Service 131,223 147,929 155,657 165,622 148,944 159,000 80,507 150,750 5320 LG Service 229,373 224,982 222,753 221,912 205,416 222,000 156,546 207,900 5330 SMIC Sales 47,066 60,861 58,184 62,534 50,812 54,200 20,066 51,425 5340 Special Contracts 245,585 260,992 176,960 200,785 196,375 180,475 112,234 198,750 5800 Labor & Services 0 0 0 0 496 0 0 0 5801 Turn On Fees 11,182 17,032 18,331 17,134 16,233 17,000 8,055 17,200 5806 Ship Water 93,877 87,550 80,395 110,855 2,435 94,600 1,436 94,300 5807 Hydrant Rentals 55,572 112,191 128,653 140,486 129,842 132,000 77,720 132,650 5899 Miscellaneous Revenue -2,190 4,503 5,537 14,128 130 10,000 16,189 0 Total Operating Revenue: $1,301,862 $1,420,414 $1,351,525 $1,445,753 $1,288,083 $1,392,275 $777,557 $1,384,250 Non -Operating Revenue: 5901 Investment Interest 2,393 22,998 43,725.12 67,524 58,568 15,000 1,016 6,900 5905 Penalties and Interest 4,250 687 421.79 702 161 500 291 500 5940 Amort. Of CIA General 24,402 186,036 184,499 202,977 202,977 205,000 0 202,975 Total Non -Operating Revenue: $31,044 $209,720 $228,646 $271,203 $261,706 $220,500 $1,307 $210,375 Total Revenue: $1,332,906 $1,630,134,5 71 $1,716,956 $1,549,789,775 $778,864 $1,594,625 Expenditures: Personnel Cost: 6000 Salaries 156,370 172,542 180,164 186,627 181,953 178,906 111,057 222,880 6001 Overtime 8,152 15,188 9,762 14,098 9,728 4,274 9,466 17,386 6002 Standby Time 8,515 8,243 7,503 9,112 10,085 9,027 4,533 14,258 6100 Medicare 2,871 2,906 3,053 3,091 3,447 2,930 2,026 3,691 6102 Workers' Compensation 7,503 9,103 13,757 14,479 11,174 12,582 5,941 11,352 6200 Leave Time 11,496 17,769 9,582 4,983 22,200 21,346 14,824 0 6201 Retirement Benefits 105,389 -9,951 28,704 35,130 25,677 10,539 11,800 55,510 6202 Health Insurance 79,306 87,487 97,999 117,449 113,198 106,799 63,601 139,547 6203 In Lieu of FICA 461 0 0 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 0 -1,555 0 0 0 0 Total Personnel Costs: $380,063 $303,289 $350,523 $383,414 $377,461 $346,403 $223,248 $464,624 Non -Personnel Costs: 7000 Audit 0 0 0 0 0 0 0 0 7001 Communications 9,208 8,183 6,790 7,705 6,629 10,000 5,220 7,700 7002 Postage and Freight 2,443 4,330 3,152 2,090 3,284 5,000 780 2,750 7003 Bank and Credit Card Fees 6,782 7,401 9,192 12,024 11,179 11,279 6,119 9,300 7004 Insurance 10,347 13,131 14,303 16,827 19,689 9,476 10,900 18,796 7006 Legal 0 0 0 0 0 5,150 0 5,150 7009 Contracted Services 22,824 8,014 22,819 28,314 16,536 69,062 4,692 20,000 7010 Engineering 0 0 0 0 0 0 0 10,000 R &M Engineering 7011 Testing 4,781 6,907 6,549 4,328 13,203 9,270 3,110 10,000 7015 Utilities 152,185 188,911 168,531 176,312 190,314 231,750 99,793 200,000 7016 Heating Fuel 3,067 0 1,382 732 1,981 0 1,039 1,475 85 Water General Revenue and Expenditures (17000-0000) Water General(17000-0000) Revenue and Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Non -Personnel Costs: 7210 Vehicle Supplies 1,361 171 0 0 137 0 0 300 7211 Gas & Lube 4,844 6,396 3,356 7,366 3,185 10,300 2,748 10,000 7213 Safety Equipment 2,052 2,016 1,597 290 805 2,575 87 1,600 7214 Janitorial Supplies 0 0 0 0 37 0 0 0 7215 Operating Supplies 23,869 21,461 15,932 17,715 18,171 41,200 13,872 18,850 7216 Maintenance & Repair 6,347 30,730 8,983 3,141 10,213 27,660 21,091 11,900 7217 Small Tools & Equipment 6,222 5,233 5,405 5,451 2,506 6,180 210 4,200 7300 Advertising 0 30 1,312 0 0 1,030 375 350 7301 Subscriptions & Dues 880 1,279 227 227 752 1,545 1,289 1,200 7302 Travel & Subsistence 3,611 901 1,248 2,617 69 5,150 178 2,500 7303 Education & Training 2,507 449 1,300 2,620 100 5,150 0 2,500 7304 Equipment Rent 1,350 0 0 0 0 8,240 0 1,000 7307 GF Administrative Fee 245,122 251,004 258,849 262,991 262,991 269,340 269,340 336,675 2.5 % over previous year 7330 P.1. L. T. 103,606 112,843 108,488 116,267 102,053 111,382 47,463 111,300 7331 Reclass PI LT to Transfer-Out -103,606 -112,843 -108,488 -116,267 -102,053 -111,382 -47,463 -111,300 7808 Bad Debt Expense 715 456 97,898 100,510 -98,479 2,060 315 16,950 7810 Miscellaneous Expense 103 8,048 133 150 217 1,545 0 1,450 7900 Depreciation Expense 193,365 389,467 386,629 413,175 413,236 609,782 0 605,248 8104 Motor Pool Rent 0 0 5,000 5,000 5,000 5,150 5,048 5,150 Total Non -Personnel Costs: $703,985 $954,517 $1,020,587 $1,069,586 $881,755 $1,347,894 $446,206 $1,305,044 Total Expenditures: $1,084,048 $1,257,805 $1,371,110 $1,453,001 $1,259,216 $1,694,297 $669,454 $1,769,668 86 Water Debt Service Expenditures (17000-0900) 2021 Water Debt Service (17000-0900) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6201 Retirement Benefits 32,007 33,326 28,562 -53,384 -6,044 34,992 17,939 0 6202 Health Insurance 0 0 -3,171 -318 0 0 0 0 6209 PERS DC Forfeitures 0 0 0 -318 -600 0 0 0 Total Personnel Costs: $32,007 $33,326 $25,391 -$54,020 -$6,644 $34,992 $17,939 $0 Non -Personnel Costs: 8012 Debt Service Interest Expense 24,098 5,923 20,429 18,303 16,016 15,523 15,523 13,404 8300 Debt Service Principal 131,182 133,150 135,147 0 0 141,321 141,321 143,441 Total Non -Personnel Costs: $155,280 $139,074 $155,576 $18,303 $16,016 $156,844 $156,844 $156,845 Total Expenditures: $187,288 $172,399 $180,968 -$35,717 $9,372 $191,836 $174,783 $156,845 87 Water SMIC Expenditures (17000-4002) Water SMIC(17000-4002)Expense Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021YTD Actuals 2022 Proposed Notes/Comments Expenditures: Personnel Cost: 6000 Salaries 4,286 0 0 0 0 4,613 0 0 6001 Overtime 288 3,331 2,012 367 294 452 920 0 6100 Medicare 65 48 30 5 5 88 13 0 6102 Workers' Compensation 278 231 160 34 25 451 56 0 6201 Retirement Benefits 492 316 187 15 21 265 42 0 6202 Health Insurance 1,868 668 540 108 208 2,425 172 0 Total Personnel Costs: $7,278 $4,593 $2,929 $530 $553 $8,294 $1,203 $0 Non -Personnel Costs: 7002 Postage and Freight 0 0 90 75 0 515 0 100 7004 Insurance 1,803 1,761 1,964 2,410 2,316 1,854 1,176 2,641 7009 Contracted Services 0 289 3,128 752 1,160 25,750 1,910 1,075 7011 Testing 15 2,038 389 0 1,743 2,060 410 800 7015 Utilities 33,547 43,576 41,994 40,644 45,520 35,020 30,437 46,203 7016 Heating Fuel 0 0 0 0 639 0 0 0 7211 Gas & Lube 0 125 0 0 0 515 0 0 7213 Safety Equipment 0 385 110 0 0 515 0 100 7215 Operating Supplies 0 105 1,688 841 0 4,635 0 4,000 7216 Maintenance & Repair 19 653 8,836 128 224 3,090 110 1,675 7217 Small Tools & Equipment 12 0 815 0 0 515 0 150 7301 Subscriptions & Dues 0 0 0 0 170 206 100 0 7302 Travel & Subsistence 0 0 0 0 0 618 0 0 7303 Education & Training 0 0 0 0 0 618 0 0 7810 Miscellaneous Expense 0 82 100 0 0 309 0 0 7900 Depreciation Expense 6,958 6,958 6,958 10,436 10,436 12,661 0 12,662 8103 Capital Equipment 0 0 17,387 0 0 0 0 0 Total Non -Personnel Costs: $42,355 $55,972 $83,460 $55,286 $62,208 $88,881 $34,143 $69,406 Total Expenditures: $49,633 $60,565 $86,389 $55,816 $62,761 $97,175 $35,346 $69,406 88 'Yias%wafer Znferpri'J'Oe 'Fund The Wastewater Enterprise Fund accounts for the provision of sewage treatment and disposal services to the community of Seward. Revenues are based on user charges to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, and Industrial. The financial records of the Wastewater Enterprise Fund are maintained on the accrual basis of accounting. 89 Wastewater - Revenue & Expenditures Revenue 18000-0000 General Operations Expenditures 18000-0000 General Operations 18000-0900 Debt Service 18000-4502 SMIC $ 1,365,469.53 Total: $ 1,365,469.53 $ 1,447,875.37 $ 79,521.37 $ 78,760.76 Total: $ 1,606,157.50 Revenue over expenses: $ (240,687.98) Depreciation Expense: $ 486,474.00 Motor Pool Rent: $ 5,150.00 Total Expenditures Less Depreciation & Motor Pool: $ 1,114,533.50 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 250,936.02 OR Wastewater General Revenue and Expenditures (18000-0000) Waste Water General(18000-0000) Revenue Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Revenues: Operating Revenues: 5919 Contra PERS On -behalf paid by SOA -453 902 0 0 0 0 0 0 5920 PERS Paid by SOA 7,314 5,269 -2,846 -3,705 9,243 0 0 0 5921 Federal Grant Revenue 0 62,194 44,550 0 0 0 0 0 5300 Residential 637,860 667,499 682,758 694,384 699,692 700,000 412,489 708,100 5310 SG Service 194,606 192,426 198,888 208,197 193,898 200,000 117,177 196,225 5320 LG Service 279,178 282,426 282,649 281,600 271,115 283,300 152,592 274,370 5330 SMIC Sales 35,895 44,292 25,050 23,921 24,214 28,350 15,248 24,505 5801 Turn on Fees 0 0 5,650 15,027 17,739 10,000 10,633 14,100 5804 Work Order Revenue 0 0 0 791 0 0 0 0 5809 Misc. Service Revenue 4,223 6,373 4,960 15,750 1,883 4,250 1,408 5,400 5899 Misc Revenue 1 0 36 0 0 0 11,800 0 Total Operating Revenue: $1,158,623 $1,261,381 $1,241,695 $1,235,966 $1,217,784 $1,225,900 $721,347 $1,222,700 Non -Operating Revenues: 5901 Investment Interest 1,813 19,111 30,612 68,162 63,768 8,000 -613 3,475 5905 Penalties and Interest 1,184 1,120 723 1,350 302 1,000 375 850 5910 Gain on Sale of Fixed Assets 0 260 0 0 0 0 0 0 5940 Amort. Of CIA General 411,522 398,445 398,445 398,445 398,445 398,445 0 138,445 Total Non -Operating Revenue: $414,519 $418,936 $429,779 $467,957 $462,515 $407,445 -$238 $142,770 Total Revenue: $1,573,142 $1,680,3181, 71, 7 ,7 1, 5 $721,109 $1,365,470 Expenditures: Personnel Costs: 6000 Salaries 122,443 118,778 110,576 105,795 135,908 143,870 95,133 162,377 6001 Overtime 5,665 4,694 3,211 4,875 8,512 3,560 6,527 12,158 6002 Standby Time 7,231 6,967 7,628 6,784 6,317 6,879 6,663 17,839 6100 Medicare 2,004 2,049 1,910 1,770 2,654 2,367 1,687 2,789 6102 Workers' Compensation 16,932 16,451 7,622 7,279 7,638 10,286 4,779 10,504 6200 Leave Time 18,771 22,343 29,136 27,687 22,329 18,882 20,627 0 6201 Retirement Benefits 80,388 -6,284 17,823 17,088 9,552 8,585 6,737 41,969 6202 Health Insurance 56,237 58,320 55,170 58,710 80,656 73,594 56,441 98,452 6203 In Lieu of FICA 461 0 0 0 0 0 0 0 Total Personnel Costs: $310,132 $223,320 $233,076 $229,988 $273,565 $268,023 $198,594 $346,088 Non -Personnel Costs: 7000 Audit 0 0 0 0 0 0 0 0 7001 Communications 6,529 5,763 6,920 6,553 6,511 7,725 4,018 6,400 7002 Postage and Freight 2,359 2,793 2,526 2,156 3,353 4,120 2,181 2,650 7003 Bank and Credit Card Fees 8,797 9,755 11,747 14,900 13,851 14,142 8,122 11,850 7004 Insurance 5,020 5,113 4,883 4,475 4,934 6,699 2,703 4,969 7006 Legal 1,680 0 0 0 0 12,360 0 10,000 7009 Contracted Services 24,790 14,857 3,206 33,345 9,222 150,022 90,222 140,000 7010 Engineering 0 0 0 0 0 0 0 10,000 7011 Testing 23,533 20,709 17,117 26,447 20,235 18,025 9,360 20,350 7015 Utilities 130,018 136,313 117,017 132,909 139,194 180,250 64,471 155,000 91 Wastewater General Revenue and Expenditures (18000-0000) 2021 Waste Water General (18000-0000) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Revenue Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments 7016 Heating Fuel 7017 Rents & Leases 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7307 GF Administrative Fee 7330 P.I.L. T. 7331 Reclass PI LT to Transfer -Out 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 118 832 0 0 0 2,060 149 200 33 17 0 0 0 206 0 100 1,784 385 0 56 0 0 0 0 6,215 7,827 11,343 7,834 6,946 9,270 7,355 10,000 0 0 0 91 0 0 0 0 906 246 294 274 778 1,030 912 1,000 0 0 0 0 15 0 0 0 11,785 6,655 7,060 16,253 23,237 9,270 32,695 13,000 9,921 19,691 5,219 5,874 8,472 25,600 11,097 9,850 2,710 1,349 2,426 3,801 1,532 3,090 907 2,200 0 0 0 0 0 412 0 0 432 2,570 10,511 2,821 0 2,575 0 2,750 202 930 540 258 132 3,090 115 1,500 439 1,165 187 920 320 2,060 300 1,500 1,350 0 0 0 0 5,150 0 250 149,694 153,287 158,077 160,606 162,533 164,483 164,483 205,604 92,141 95,441 95,996 99,174 96,683 96,880 47,114 97,815 2.5 % increase over previous year -92,141-95,441-95,996-99,174-96,683-96,880-47,114-97,815 486 426 6,079 7,002 -1,442 2,060 433 2,675 92 6,055 101 422 0 1,030 0 500 366,619 363,381 365,108 364,082 351,762 480,679 0 484,290 0 0 3,276 0 0 0 0 0 0 0 5,000 5,000 5,000 5,150 5,048 5,150 $755,512 $760,119 $738,637 $796,078 $756,584 $1,110,558 $404,571 $1,101,787 $1,065,643 $983,439 $971,713 $1,026,066 $1,030,149 $1,378,581 $603,165 $1,447,875 92 Waste Water Debt Expenditures (18000-0900) 2021 Waste Water Debt Service (18000- 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 0900) Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6201 Retirement Benefits 0 0 0 -22,217 4,942 28,696 18,730 0 6209 PERS DC Forfeitures 0 0 0 0 -539 0 0 0 6201 Retirement Benefits 24,510 23,108 17,763 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 -776 -569 0 0 0 0 Total Personnel Costs: $24,510 $23,108 $16,987 -$22,786 $4,403 $28,696 $18,730 $0 Non -Personnel Costs: 8012 Debt Service Interest Expense 0 0 0 16,007 15,363 14,504 14,504 13,652 8300 Debt Service Principal 0 0 0 0 57,270 58,128 58,128 65,870 8012 Debt Service Interest Expense 5,900 13,732 17,744 0 0 0 0 0 8300 Debt Service Principal 58,986 56,880 57,733 0 0 0 0 0 Total Non -Personnel Costs: $64,886 $70,612 $75,478 $16,007 $72,632 $72,632 $72,632 $79,521 Total Expenditures: $89,397 $93,720 $92,465 -$6,779 $77,035 $101,328 $91,362 $79,521 93 Waste Water SM IC (18000-4502) Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7011 Testing 7015 Utilities 7016 Heating Fuel 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7810 Miscellaneous Expense 7900 Depreciation Expense Total Non -Personnel Costs: Total Expenditures: Waste Water SMIC Expenditures (18000-4502) 2021 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Actual Actual Actual Actual Actual Budget Actuals Propos, Notes/Comments 4,286 0 308 0 0 5,462 0 0 moved salaries to waste water general 800 252 527 262 1,836 649 736 0 0 453 554 0 172 0 0 0 72 11 19 4 31 108 11 0 301 54 105 24 130 290 44 0 542 64 122 23 124 275 34 0 2,009 186 444 77 470 2,663 198 0 $8,011 $1,019 $2,079 $390 $2,763 $9,447 $1,023 $0 0 0 8 0 0 824 0 0 0 25 300 50 25 721 0 100 1,597 1,321 1,327 1,463 1,385 1,545 788 1,602 48,232 9,895 1,497 700 2,560 46,350 25,000 12,600 14,286 7,830 9,215 5,087 10,850 9,785 6,285 10,000 35,567 33,172 31,503 33,263 36,828 44,290 21,615 40,000 2,278 1,162 1,163 2,446 0 1,545 281 1,250 126 135 864 24 0 721 79 250 256 0 0 0 0 515 0 100 211 744 455 642 8,226 8,240 8,915 3,500 657 7,776 1,838 2,054 800 9,785 680 3,500 1,027 16 3,159 226 0 1,030 0 750 0 2,520 10,440 2,700 0 2,060 0 2,650 24 0 0 0 0 2,266 0 0 0 0 1,453 200 0 1,854 0 275 0 0 0 0 0 1,030 0 0 0 0 0 0 0 206 0 0 925 925 2.184 2,184 2,111 2,184 0 2,184 $105,186 $65,522 $65,407 $51,041 $62,784 $134,951 $63,643 $78,761 $113,197 $66,542 $67,486 $51,431 $65,547 $144,398 $64,666 $78,761 94 !Parkin ZrpnfeNise 'Fund The Parking Enterprise Fund is established to create a funding source for replacement of existing parking lots, including costs of maintain and upgrading the parking lots in the harbor and downtown areas. The primary revenue source of this fund is parking fees. The primary expenses of this fund are maintenance and repair of the parking lots (sealing, striping, signage, repaving) and personnel costs associated with enforce financial records of the Parking Enterprise Fund are maintained on the accrual basis of accounting. OR Parking - Revenue & Expenditures Revenue 13000-2900 General Operations Expenditures 13000-0900 Debt Service 13000-2900 General Operations $ 341,350.00 Total: $ 341,350.00 $ Total: $ Revenue over expenses: $ Depreciation Expense: $ Motor Pool Rent: $ Total Expenditures Less Depreciation & Motor Pool: $ Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 154,325.16 154,325.16 187,024.84 25,575.00 13,000.00 115,750.16 225,599.84 0:r. Parking Enterprise Debt Service (13000-0900) 2021 Parking Enterprise Debt service (13000- 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 0900) Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Expenditures: Personnel Costs: 6201 0900 - Debt Service Retirement Ben. 0 0 0 350 511 3,085 0 0 Total Personnel Costs: $0 $0 $0 $350 $511 $3,085 $0 $0 Non -Personnel Costs: Total Non -Personnel Costs: $0 $0 $0 $0 $0 $0 $0 $0 Total Expenditures: $0 $0 $0 $350 $511 $3,085 $0 $0 97 Parking Revenue and Expenditures (13000-2900) 2021 Parking Enterprise Combined 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 (Revenue & Expense) Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Notes/Comments Revenues: Operating Revenue: 5200 S. Harbor Lot 131,032 128,710 122,479 123,798 73,040 125,000 138,841 126,500 5201 N. Harbor Lot 69,764 71,336 97,758 101,269 79,041 95,000 158,495 99,600 5202 N.E. Ramp Lot 44,826 46,597 46,638 46,654 37,631 47,000 22,556 41,300 5204 S. Harbor Uplands Lot 24,014 18,229 10,972 23,558 23,505 18,000 18,280 19,200 5205 Slip Holder Parking Passes 25,507 24,840 27,757 25,938 19,178 27,000 21,211 26,025 5206 Employee Passes 10,047 9,626 11,659 11,833 4,439 10,000 1,636 4,450 5207 Miscellaneous Parking Fees 963 1,575 65 51 0 0 0 0 5208 S.W. Harbor Lot 0 466 1,280 0 458 1,000 0 0 5209 Company Vehicle Pass 327 0 0 0 654 0 327 0 5210 Vehicle w/ Trailer 13,278 12,897 29,795 15,735 6,075 24,000 8,785 14,625 5211 Visitor Parking Permits 1,304 757 1,869 2,523 1,636 1,200 6,822 2,650 5212 Fines - Parking Tickets 5,665 14,224 2,344 3,736 790 2,500 2,318 3,000 5899 Miscellaneous Revenue 1,621 1,366 0 470 20 0 -260 0 Total Operating Revenue: $328,347 $330,625 $352,617 $355,566 $246,465 $350,700 $379,012 $337,350 Non -Operating Revenue: 5901 EF Investment Interest 970 10,161 13,969 29,924 28,414 10,000 771 4,000 Total Non -Operating Revenue: $970 $10,161 $13,969 $29,924 $28,414 $10,000 $771 $4,000 Total Revenues: $329,316 $340,786 $366,585 $385,490 $274,879 $360,700 $379,783 $341,350 Expenditures: Personnel Costs: 6000 Salaries 83,769 97,524 77,953 59,833 6,909 126,603 2,897 32,657 6001 Overtime 9,959 3,511 3,855 8,658 1,825 5,591 43 2,000 6100 Medicare 5,596 4,964 4,456 4,289 336 8,986 53 1,360 6101 Unemployment Insurance 2,824 2,598 6,213 307 462 3,500 -153 0 6102 Workers' Compensation 12,329 8,922 4,467 4,053 527 11,416 43 3,192 6200 Leave Time 2,500 3,027 0 3,275 0 0 0 0 6201 Retirement Benefits 4,788 1,884 2,670 1,905 692 952 616 4,102 6202 Health Insurance 12,824 11,605 13,580 6,015 2,318 6,660 2,276 3,658 Total Personnel Costs: $134,589 $134,036 $113,193 $88,335 $13,069 $163,708 $5,776 $46,969 Non -Personnel Costs: 7000 Audit 0 0 0 0 0 0 0 0 7001 Communications 2,606 2,600 3,121 1,814 1,089 3,250 792 2,000 7002 Postage and Freight 203 249 868 551 1 1,000 216 600 7003 Bank and Credit Card Fees 7,791 8,220 10,009 9,989 10,793 10,000 10,179 12,975 7004 Insurance 2,444 2,433 3,182 3,293 2,620 3,200 1,082 4,281 7006 Legal 0 0 0 0 0 0 0 2,000 7009 Contracted Services 5,215 4,430 475 1,116 4,296 4,500 7,603 4,500 7010 Engineering 0 0 0 0 0 0 0 0 7011 Testing 508 533 587 0 0 600 0 0 7012 Other Special Services 5,521 0 0 2,887 0 3,000 0 0 7015 Utilities 939 504 808 844 846 1,015 567 2,000 7210 Vehicle Supplies 188 6,720 1,935 1,498 0 3,000 0 1,950 7211 Gas & Lube 454 658 1,087 1,234 65 1,275 0 1,275 7212 Uniform Allowance 2,303 1,631 87 0 0 1,000 0 675 7213 Safety Equipment 1,879 0 124 0 0 1,000 0 350 7214 Janitorial Supplies 0 48 0 458 0 250 0 100 98 Parking Revenue and Expenditures (13000-2900) Parking Enterprise Combined (Revenue & Expense) Budget 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended Budget 2021 YTD Actuals 2022 Proposed Notes/Comments Non -Personnel Costs: 7215 Operating Supplies 24,958 13,062 11,556 16,953 3,369 13,000 1,966 12,150 7216 Maintenance & Repair 5,536 7,133 10,496 7,264 0 9,500 53 7,275 7217 Small Tools & Equipment 1,451 553 10,712 51 0 4,000 37 2,150 7300 Advertising 145 14 245 0 327 300 0 300 7301 Subscriptions & Dues 9 11,886 595 494 0 5,000 0 2,175 7302 Travel & Subsistence 250 20 434 190 0 1,000 0 0 7303 Education & Training 0 0 0 125 0 1,000 0 0 7304 Equipment Rent 0 0 0 0 0 750 0 0 7307 GF Administrative Fee 10,188 10,432 11,221 11,400 11,537 11,400 11,675 12,025 3 % increase 7330 P.I1.T. 26,268 26,445 28,209 28,443 19,714 28,056 12,898 28,810 7331 Reclass PILT to Transfer-Out -26,268 -26,445 -28,209 -28,443 -19,714 -28,056 -12,898 -28,810 7802 Contributions to Senior Citizens 0 0 0 0 0 0 0 0 7805 Promotion 0 0 0 2,800 0 2,000 0 0 7810 Miscellaneous Expense 11 0 0 79 0 0 0 0 7900 Depreciation Expense 24,477 22,013 19,546 29,925 29,023 11,500 0 25,575 8100 Land 0 0 0 0 0 0 0 0 8101 Infrastructure 0 0 0 0 0 0 0 0 8103 Capital Equipment 0 0 123,118 0 0 10,000 2,802 0 8104 Motor Pool Rent 0 0 13,000 13,000 13,000 13,000 12,744 13,000 8105 Improvements other than Buildings 0 0 0 0 0 0 0 0 Total Non -Personnel Costs: $97,077 $93,137 $223,205 $105,966 $76,966 $115,540 $49,716 $107,356 Total Expenditures: $231,666 $227,173 $336,398 $194,301 $90,035 $279,248 $55,492 $154,325 This combines the revenue and expense together 99 71eaff&are A.- SewardVounfain Maven Zn1ev�v�se rFun�� The Healthcare Enterprise Fund accounts for operating and capital costs associated with Providence Seward Medical Center (PSMC). PSMC's operations presently include the hospital and emergency 1116ZO]m Beginning in 2014, the primary care clinic transitioned to a federally qualified health center and operations of the clinic are accounted for in a separate special revenue fund which is not part of the City's budget process. The Seward Mountain Haven Enterprise Fund was established to account for the accumulation of resources to repay $27,000,000 in revenue bonds issued on March 18, 2008, to construct, equip, and furnish a new long-term care facility. These bonds were refinanced in 2016, with an outstanding principal balance on January 1, 2021, of $14,300,000. The revenue source to cover capital costs and operational shortfalls, if any, come from proceeds of a 1 % sales tax, equal to one-fourth of the General Fund's 4% sales tax revenue. Bond covenants require the sales tax be made available first to cover debt service on long-term care facility bonds. iNIi1 Healthcare Enterprise (19100- 0000) Revenue & Expense Revenues: Non -Operating Revenue: 5901 EF Investment Interest 5940 Amort. Of CIA - General Total Non -Operating Revenue: Total Revenue: Expenditures: Non -Personnel Costs: 7009 Contracted Services 7809 Pass-Thru Payments 7810 Miscellaneous Expense 7900 Depreciation Expense 8012 Debt Service Interest Expense 8300 Debt Service Principal Total Non -Personnel Costs, Total Expenditures: Healthcare Enterprise Revenue & Expenditure Budget (19100-0000) 2021 2016 2017 2018 2019 2020 Amended 2021YTD 2022 Actual Actual Actual Actual Actual Budget Actuals Propose 849 5,554 6,725 63,550 146,524 0 4,976 16,828 1,875 1,875 1,875 1,875 1,875 1,875 0 1,875 $2,724 $7,429 $8,600 $65,425 $148,399 $1,875 $4,976 $18,703 $2,724 $7,429 $8,600 $65,425 $148,399 $1,875 $4,976 $18,703 Notes/Comments 0 0 0 705 43,971 0 0 0 One-time tank repair split w/ Hospital 700,000 1,100,000 2,115,000 700,000 787,500 687,500 687,500 687,500 Assuming status quo capital contribution 0 0 300 4,104 0 0 0 0 326,095 305,108 238,133 220,177 197,172 178,250 0 348,869 39,481 36,379 33,113 29,677 29,677 26,059 0 22,252 352,343 59,095 62,198 65,463 68,900 72,517 0 76,324 $1,417,919 $1,500,582 $2,448,744 $1,020,126 $1,127,220 $964,326 $687,500 $1,134,945 $1,417,919 $1,500,582 $2,448,744 $1,020,126 $1,127,220 $964,326 $687,500 $1,134,945 Seward Mountain Haven (19200-0000) Seward Mountain Haven 2021 Enterprise (19200-0000) 2016 2017 2018 2019 2020 Amended 2021 YTD 2022 Notes/Comments Revenue and Expense Budget Actual Actual Actual Actual Actual Budget Actuals Proposed Revenues: Operating Revenue: 5810 SMH Patient Revenue for Capital 2,248,736 2,447,754 3,215,738 2,750,482 2,549,543 2,000,000 1,998,823 2,750,500 Total Operating Revenues: $2,248,736 $2,447,754 $3,215,738 $2,750,482 $2,549,543 $2,000,000 $1,998,823 $2,750,500 Non -Operating Revenue: 5901 EF Investment Interest 810 9,968 43,430 52,015 0 40,000 0 50,000 5941 Amor. Bond Premium 94,140 94,140 94,140 94,140 0 94,140 0 94,140 Total Non -Operating Revenue: $94,950 $104,108 $137,570 $146,155 $0 $134,140 $0 $144,140 Total Revenue: $2,343,686 $2,551,862 $3,353,308 $2,896,637 $2,549,543 $2,134,140 $1,998,823 $2,894,640 Expenditures: Non -Personnel Costs: 7006 Legal 5,573 0 0 0 0 0 0 0 7900 Depreciation Expense 1,656,103 1,634,025 1,584,871 1,460,079 1,070,712 1,056,601 0 1,007,558 8011 Bonding Expense 101,775 0 0 0 0 0 0 0 8012 Debt Service Interest Expense 532,677 695,952 658,308 631,863 589,381 564,006 564,006 518,506 8013 Amortize Deferred Loss on 0 98,196 98,196 98,196 0 98,196 0 98,196 8300 Debt Service Principal 1,090,000 910,000 945,000 830,000 870,000 910,000 910,000 950,000 Total Non -Personnel Costs: $3,386,128 $3,338,173 $3,286,375 $3,020,138 $2,530,093 $2,628,803 $1,474,006 $2,574,260 Total Expenditures: $3,386,128 $3,338,173 $3,286,375 $3,020,138 $2,530,093 $2,628,803 $1,474,006 $2,574,260