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HomeMy WebLinkAbout12132021 City Council Packet1963 1965 2005 The City of Seward, Alaska CITY COUNCIL MEETING AGENDA M-AmedcaC I �® Please silence all cell phones darning the meeting December 13, 2021 7:00 p.m. Council Chambers Christy Terry Mayor Term Expires 2022 Sue McClure Vice Mayor Term Expires 2023 John Osenga Council Member Term Expires 2024 Liz DeMoss Council Member Term Expires 2023 Ristine Casagranda Council Member Term Expires 2022 Mike Calhoon Council Member Term Expires 2024 Randy Wells Council Member Term Expires 2022 Janette Bower City Manager Brenda Ballou City Clerk Brooks Chandler City Attorney 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL 4. CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING [Those who have signed in will be given the first opportunity to speak. Time is limited to 3 minutes per speaker and 36 minutes total time for this agenda item.] 5. APPROVAL OF AGENDA AND CONSENT AGENDA [Approval of Consent Agenda passes all routine items indicated by asterisk (*). Consent Agenda items are not considered separately unless a council member so requests. In the event of such a request, the item is returned to the Regular Agenda] 6. SPECIAL ORDERS, PRESENTATIONS AND REPORTS A. Proclamations and Awards — None B. City Manager Report .......................................... Pg. 4 C. City Attorney Report ......................................... Pg. 25 D. Other Reports and Announcements [Reports must be submitted to the city clerk no later than noon on the Tuesday preceding the Monday meeting for inclusion in the packet. Five (5) minutes speaking time will be allowed for each report.] 1. Port & Commerce Advisory Board Quarterly Report by Chair Bruce Jaffa. 2. Alaska Municipal League (AML) Local Government Conference travel reports by Mayor Terry and Council Members Osenga, DeMoss, and Casagranda. DI. Presentations [Presentations are limited to ten minutes each, excluding Q&A, and are limited to two per meeting unless increased by council.] 1. 2021 Virtual High School Student Exchange with Obihiro, Japan. (Video).......................................................... Pg. 27 City of Seward, Alaska Council Agenda December 13, 2021 Page I 7. PUBLIC HEARINGS [Public hearing comments are limited to five (5) minutes per person. After all speakers have spoken, a person may speak for a second time for no more than one (1) minute.] A. Resolutions Requiring Public Hearing 1. Resolution 2021-129, Adopting the City of Seward 2022 Operating Budget and Setting the Mill Rate. This resolution had public hearings on November 22 and December 6, 2021, was amended on December 6, 2021, and is coming tonight for a third public hearing and approval. ........................................................................ Pg. 28 2. Resolution 2021-130, Adopting the City of Seward Six -Year Capital Improvement Program. This resolution had a public hearing on November 22, 2021 and is coming tonight for a second public hearing and approval. ..................................... Pg. 140 8. UNFINISHED BUSINESS — None 9. NEW BUSINESS A. Resolutions *1. Resolution 2021-138, Authorizing the City Manager to Accept and Appropriate Funds from the Easy ARPA Grant, in the amount of $6,000 for the Seward Technology and Community Enrichment Project on behalf of the Seward Community Library & Museum. .................................................................................................. Pg. 146 *2. Resolution 2021-139, Authorizing the City Manager to Accept and Appropriate Funds from the FY2022 ARPA Grant, in the amount of $37,777 for the Seward Technology and Community Enrichment Project on behalf of the Seward Community Library & Museum. .................................................................................................. Pg. 156 *3. Resolution 2021-140, Accepting American Rescue Plan Act (ARPA) Federal Grant Funds in the Amount of $577,195 for the Purpose of Investment in Water and Sewer Infrastructure................................................................................. Pg. 166 *4. Resolution 2021-141, Confirming Application for the ARPA Local Government Lost Revenue Relief Program ("LGLRRP") from the Alaska Department of Commerce, Community and Economic Development to Offset Significant Revenue Loss Due to the COVID-19 Public Health Emergency..................................................... Pg. 169 *5. Resolution 2021-142, Authorizing the City Manager to Enter into a Contract with Carmen Jackson CPA, LLC for Finance and Accounting Services in an Amount not to Exceed $125,000, and Appropriating Funds ............................................. Pg. 174 6. Resolution 2021-143, Authorizing the City Manager to Execute Task Order 92374.00 with R&M Consultants for the Development of the Proposed Hemlock Subdivision Concepts in the Amount not to Exceed $19,471 and Appropriating Funds.......... Pg. 194 7. Resolution 2021-144, Approving the Calendar Year 2022 Legislative Priorities. Pg. 206 City of Seward, Alaska December 13, 2021 Council Agenda Page 2 `a B. Other New Business Items * 1. Approval of the November 8, 2021 City Council Regular Meeting Minutes. Pg. 211 *2. Approval of the November 22, 2021 City Council Regular Meeting Minutes. Pg. 222 *3. Approval of the December 6, 2021 City Council Special Meeting Minutes. Pg. 230 *4. Discuss cancelling the December 27, 2021 City Council Meeting ............... Pg. 234 5. Update Evaluation Forms for the City Officials that are appointed by and report directly to the City Council: City Manager, City Clerk and City Attorney...... Pg. 235 6. Review applicants for the KPB Planning Commission .................................. Pg. 240 7. Discuss the forensic audit presentation by Greene Forensic Accounting........ Pg. 242 10. INFORMATIONAL ITEMS AND REPORTS — None 11. CITIZEN COMMENTS [There is no sign in for this comment period. Time is limited to five (5) minutes per speaker.] 12. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSE TO CITIZEN COMMENTS 13. ADJOURNMENT City of Seward, Alaska December 13, 2021 Council Agenda Page 3 3 City of Seward City Manager's Report December 13, 2021 Mayor Terry and Council Members, Infrastructure Bill The Infrastructure Bill has passed; however, all of the regulations have not been written. We are beginning to receive preliminary information. I've attached an informational document from USDOT regarding Alaska DOT funding. The highlights are mine. The Alaska Municipal League (AML) is scheduling webinars as information becomes available and we are attending them. AML plans on implementing a hotline regarding funding opportunities. Municipal Jai/ Issue On Tuesday, December 7, I will attend a meeting coordinated by Chief Nickell and Nils Andreasen, AML Executive Director regarding municipal jails and the State's underfunding of the jails. Either myself or Chief Nickell will provide a report during the December 13, city council meeting. Alaska Municipal League Conference and Alaska Municipal Management Association (AMMA) I very much appreciated being able to attend both the AML and AMMA conferences. I enjoyed reuniting with former Alaska coworkers and council members and the educational opportunities provided by the conferences. I also thought it was great that Seward was so well represented by the Mayor and Council Members. #SewardStrong The AML Conference began with Untold Stories. I felt is was some what of a debrief of the successes and hardships of COVID. Overall, I feel Alaska municipalities did a good job supporting their residents. There were some processes that probably could have been refined but as quickly as everything was happening, I truly believe that everyone did what needed to be done with the available information. I enjoyed hearing about processes that were put into place that will stay because they are of benefit to the residents and the municipality. The sessions I attended were valuable. I took notes of items that resonated with me. Sharing them with you: ➢ What's Our Story? The question was asked, what is our story? What successes were there during COVID? What do we want our community to know and what to do we want to be known for? Because I arrived in May 2021, the question is a little harder for me to answer. However, since my arrival I have seen both staff and council members working together to assist the community. The summer of 2021 brought unique challenges and opportunities and the City supported in any manner that we were able to do so. To me, the City's story is that we are supportive of our businesses, residents, and visitors and will provide all support available in our realm of duties. So ... what's your story? ➢ Fairbanks North Star Borough shared their process of allocating 9% of property tax revenue to their Capital Improvement Program. I really like this idea, although I am not certain it is entirely feasible for Seward, I noted that I must start the CIP process earlier in the year and to think outside of the box for funding. ➢ National Association of Counties presented a dynamic session regarding professional development. This statement "Be the Heliotropic Effect", made me think and renewed my commitment to being a positive energy -giving source. I've shared the article down below, check it out, it's really good. (The highlights are mine) ➢ The final rule regarding how ARPA funds can be utilized is still pending. However, we were advised to use the latest rule because it is believed that it will become the final rule. When the first rule was written it was believed that electric infrastructure would be an allowable expense, unfortunately it is not. Electric infrastructure expansions are included in the infrastructure bill but not in ARPA. The ARPA funds can be used to water/sewer infrastructure which is what we will pursue and bring forward to you for approval. ➢ The infrastructure bill was discussed multiple times. We are all still waiting on the regulations. We are closely monitoring any and all communication. ➢ I picked this statement up from the AMMA conference: Do not let what you cannot do interfere with what you can do. ➢ Also from AMMA: anticipate potential challenges and actively prepare for them by adopting behaviors, attitude and processes to help facilitate growth, despite setbacks that occur. Be the Heliotropic Effect By Tim Rahschulte, Ph.D. Nov. 8, 2019 How well do you remember your middle school biology class? Whether you're reminiscing fondly right now about an amazing experience or starting to get a minor panic attack over the possibility of a pop quiz, we're sure you'll remember the heliotropic effect and its power and importance. The heliotropic effect is about energy. It's easiest to understand and to (literally) see when the plant on your windowsill moves toward the sun — toward life-giving energy. That movement is the heliotropic effect (also referred to as phototropism) and its power is visible in all living things. Like plants, people gravitate toward energy -giving sources. Think about the relationships you have. Like everyone, I suspect some people who come to mind right now drain your energy, but there are others with whom you feel great and energized. Those people are positive energizers. Like the sun to the plant on your windowsill, they're a great example of the heliotropic effect — the energizing effect they have on you. Are you a positive energizer? Do you make everyone around you better? Do you create a heliotropic effect? An interesting example of someone who does is Shane Battier. If you're a basketball fan, you may know the name. He became known while playing at Duke University and from an NBA career spanning 2001 to 2014. His name, however, isn't among the most famous in basketball, but the reason Shane is so important is because he's an energizer. In a New York Times article, Michael Lewis described Battier as "the No -Scats All -Star." It's noted in the article that "his conventional statistics are unremarkable: he doesn't score many points, snag many rebounds, block many shots, steal many balls or dish out many assists." So, what makes him an all-star? Basketball insiders would point you to the "plus -minus" score, which measures the difference in the score when a player is on the court. Good players are noted to have a plus -minus score of +3. This means that while that good player is on the court, the player's team scores three more points than the opponent's team. Battier's plus -minus score is +10! When he's on the court (or on your team), he makes everyone better. He's an energizer, and it's not by accident. In a separate article, Shane noted that it's his modus operandi: "That's all I try to do. That's my mindset: I want my plus -minus to be up as high as possible. I take pride in that." You're either life-giving or life -draining to those around you. It's probably a good bet that most, if not all, of the great leaders in your life have been positive energizers. Thinking of this conjures thoughts of the German writer Johann Wolfgang von Goethe. He wrote: The heliotropic effect is about providing the positive energy needed to allow organisms to become what they're meant to be and to enable them to reach their full potential. Be the heliotropic effect for your team, organization and community. City of Seward Personnel Transactions Prepared by Tammy Nickell, City of Seward Human Resources Officer Separations: Department: Date of Separation: None New Hires: Department: Date of Hire: None Available Full Time Positions: Department: Position Status: Police Dispatcher Police Advertising Since 06/21/2021 Water/Wastewater Operator Public Works Advertising Since 10/05/2021 Finance Director Finance Advertising Since 10/05/2021 Campground Coordinator SPRD Advertising Since 10/18/2021 Library/Museum Aide Library Advertising Since 11/08/2021 Available Seasonal Positions: Department: Position Status: Seasonal Library Aide (1) Library Advertising Since 04/05/2021 Seasonal Winter Park Maintenance SPRD Advertising Since 09/15/2021 As required by the Seward Municipal Code 6.05.010, the following purchase orders between $5,000 and $30,000 have been approved by the City Manager since the last council meeting: Date Department Description Amount 12/3/21 Police 10 alcohol breath testers with mouth pieces, adapters, $ 6,026 calibration stations and other accessories 11/30/21 Police Taser 7 bundle with cartridges, holsters, extended warranty $ 6,304 and other accessories 11/2/21 Electric 25 special order electric meters CiSDR3 form $ 6,625 12/3/21 SMIC Labor & equipment to remove 1,000 gallons of used glycol $ 7,049 from tanks located at SMIC 12/3/21 Campgrounds Preliminary engineering overview for expanding the water and $ 8,754 electric at the campgrounds ' 11/15/20 SMIC Replace fire alarm system located in the SMIC warehouse $ 10,633 Thank you, 5 z U.S. Department of Transportation Office of Public Affairs 1200 New Jersey Avenue, SE Washington, DC 20590 www.transportation.2ov/newsroom News The Bipartisan Infrastructure Law Will Deliver for Alaska President Biden and Vice President Harris's Bipartisan Infrastructure Law is the largest long- term investment in our infrastructure and competitiveness in nearly a century. The need for action in Alaska is clear, and recently released state -level data demonstrates that the Bipartisan Infrastructure Law will deliver for Alaska. For decades, infrastructure in Alaska has suffered from a systemic lack of investment. In fact, the American Society of Civil Engineers gave Alaska a C- on its infrastructure report card. The historic Bipartisan Infrastructure Law will make life better for hundreds of thousands of Alaska residents, create a generation of good - paying union jobs and economic growth, and position the United States to win the 21st century. Specifically, with regard to transportation, the Bipartisan Infrastructure Law will: Repair and rebuild our roads and bridges with a focus on climate change mitigation, resilience, equity, and safety for all users, including cyclists and pedestrians. In Alaska there are 141 bridges and over 577 miles of highway in poor condition. Since 2011, commute times have increased by 7.5% in Alaska, and on average, each driver pays $402 per year in costs due to driving on roads in need of repair. The Bipartisan Infrastructure Law is the single largest dedicated bridge investment since the construction of the interstate highway system. Based on formula funding alone, Alaska would expect to receive approximately $3.7 billion over five years in Federal highway formula funding for highways and bridges. On an average annual basis, this is about 25.9% more than the State's Federal -aid highway formula funding under current law (1). Alaska can also compete for the $12.5 billion Bridge Investment Program for economically significant bridges and $15 billion of national funding in the law dedicated to megaprojects that will deliver substantial economic benefits to communities. Alaska can also expect to receive approximately $82 million over five years in formula funding to reduce transportation -related emissions, in addition to about $93 million over five years to increase the resilience of its transportation system (2). States may also apply federal aid dollars towards climate resilience and safety projects. Improve the safety of our transportation system. The Bipartisan Infrastructure Law invests $13 billion over the Fixing America's Surface Transportation (FAST) Act levels directly into improving roadway safety. Over five years, Alaska will receive approximately $15 million in 402 formula funding for highway safety traffic programs, which help states to improve driver behavior and reduce deaths and injuries from motor vehicle -related crashes. On an average annual basis, this represents about a 29% increase over FAST Act levels (3). Local and tribal governments in Alaska will also be eligible to compete for $6 billion in funding for a new Safe Streets for All program which will provide funding directly to these entities to support their efforts to advance "vision zero" plans and other improvements to reduce crashes and fatalities, especially for cyclists and pedestrians. In addition, Alaska can expect to receive approximately $9.8 million over five years in funding to augment their commercial motor vehicle (CMV) safety efforts to reduce CMV crashes through the Federal Motor Carrier Safety Administration's Motor Carrier Safety Assistance Program (MCSAP) formula grant. This represents about a 57% increase in funding compared to FAST Act levels (4). Alaska will be able to apply for funds to modernize data collection systems to collect near real time data on all reported crashes, including fatal ones, to enhance safety and to allow the Department to understand and address trends as they are identified. Improve healthy, sustainable transportation options for millions of Americans. Alaskans who take public transportation spend an extra 120% of their time commuting and non-White households are 0.8 times more likely to commute via public transportation. 13.7% of transit vehicles in the state are past useful life. Based on formula funding alone, Alaska would expect to receive about $404 million over five years under the Bipartisan Infrastructure Law to improve public transportation options across the state (5). In the first year, this represents about a 44% increase over 2021 FAST Act formula transit funding levels. Build a network of EV chargers to facilitate long-distance travel and provide convenient charging options. The U.S. market share of plug-in electric vehicle (EV) sales is only one-third the size of the Chinese EV market — in 2020, plug-in electric vehicles made up only 2.3% of new car sales in the U.S., compared to 6.2% in China. The President believes that must change. The law invests $7.5 billion to build out the first -ever national network of EV chargers in the United States and is a critical element in the Biden-Harris Administration's plan to accelerate the adoption of EVs to address the climate crisis and support domestic manufacturing jobs. Under the Bipartisan Infrastructure Law, Alaska would expect to receive about $52 million over five years to support the expansion of an EV charging network in the state (6). Alaska will also have the opportunity to apply for grants out of the $2.5 billion available for EV charging. Modernize and expand passenger rail and improve freight rail efficiency and safety. The Bipartisan Infrastructure Law includes $66 billion above baseline to eliminate the Amtrak maintenance backlog, modernize the Northeast Corridor, and bring world -class rail service to areas outside the northeast and mid -Atlantic. Within these totals, $22 billion would be provided as grants to Amtrak, $24 billion as federal -state partnership grants for Northeast Corridor modernization, and $12 billion for partnership grants for intercity rail service, including high- speed rail. On top of this, Alaska will be eligible to compete for $5 billion for rail improvement and safety grants and $3 billion for grade crossing safety improvements. Improve our nation's airports. The United States built modern aviation, but our airports lag far behind our competitors. Under the Bipartisan Infrastructure Law, airports in Alaska would receive approximately $392 million for infrastructure development for airports over five years (7). This funding will address airside and landside needs at airports, such as improving runways, taxiways and airport -owned towers, terminal development projects, and noise reduction projects. In addition, $5 billion in discretionary funding is available over five years for airport terminal development projects that address the aging infrastructure of our nation's airports, including projects that expand accessibility for persons with disabilities, improve access for historically disadvantaged populations, improve energy efficiency, and improve airfield safety. State and local governments can look forward to these new & expanded competitive grant programs in the Bipartisan Infrastructure Law (BIL) anticipated to launch over the course of the next year: 8 • Safe Streets for All ($613, new) — This program will provide funding directly to local and tribal governments to support their efforts to advance "vision zero" plans and other improvements to reduce crashes and fatalities, especially for cyclists and pedestrians. • Rebuilding American Infrastructure with Sustainability and Equity (RAISE) Grants ($15B, expanded) — RAISE grants support surface transportation projects of local and/or regional significance. • Infrastructure for Rebuilding America (INFRA) Grants ($14B, expanded) — INFRA grants will offer needed aid to freight infrastructure by providing funding to state and local government for projects of regional or national significance. The BIL also raises the cap on multimodal projects to 30% of program funds. • Federal Transit Administration (FTA) Low and No Emission Bus Programs ($5.6B, expanded) — BIL expands this competitive program which provides funding to state and local governmental authorities for the purchase or lease of zero -emission and low - emission transit buses as well as acquisition, construction, and leasing of required supporting facilities. • FTA Buses + Bus Facilities Competitive Program ($2.013, expanded) — This program provides competitive funding to states and direct recipients to replace, rehabilitate, and purchase buses and related equipment and to construct bus -related facilities including technological changes or innovations to modify low or no emission vehicles or facilities. • Capital Investment Grants (CIG) Program ($23B, expanded) — The BIL guarantees $8 billion, and authorizes $15 billion more in future appropriations, to invest in new high - capacity transit projects communities choose to build. • Federal Aviation Administration (FAA) Terminal Program ($513, new) — This discretionary grant program will provide funding for airport terminal development and other landside projects. • MEGA Projects ($15B, new) — This new National Infrastructure Project Assistance grant program will support multi -modal, multi jurisdictional projects of national or regional significance. • Carbon Reduction Program ($613, new) — The new Carbon Reduction Program is a formula program specifically focused on reducing transportation -related emissions. • Promoting Resilient Operations for Transformative, Efficient, and Cost -saving Transportation (PROTECT) Program ($8.7B, new) — PROTECT will provide $7.3 billion in formula funding to states and $1.4 billion in competitive grants to eligible entities to increase the resilience of our transportation system. This includes funding for evacuation routes, coastal resilience, making existing infrastructure more resilient, or efforts to move infrastructure to nearby locations not continuously impacted by extreme weather and natural disasters. • Port Infrastructure Development Program ($2.25B, expanded) — BIL will increase investment in America's coastal ports and inland waterways, helping to improve the supply chain and enhancing the resilience of our shipping industry. BIL overall doubles the level of investment in port infrastructure and waterways, helping strengthen our supply chain and reduce pollution. • 5307 Ferry Program ($150M, existing) — BIL retains the $30 million per year passenger ferry program for ferries that serve urbanized areas. • Electric or Low Emitting Ferry Program ($500M, new) — This competitive grant program will support the transition of passenger ferries to low or zero emission technologies. • Rural Ferry Program ($213, new) — This competitive grant program will ensure that basic essential ferry service continues to be provided to rural areas by providing funds to States to support this service. • Federal Highway Administration (FHWA) competitive grants for nationally significant bridges and other bridges ($12.5B, new) — This new competitive grant program will assist state, local, federal, and tribal entities in rehabilitating or replacing bridges, including culverts. Large projects and bundling of smaller bridge projects will be eligible for funding. • FTA All Station Accessibility Program ($1.75B, new) — This competitive grant program will provide funding to legacy transit and commuter rail authorities to upgrade existing stations to meet or exceed accessibility standards under the Americans with Disabilities Act. • Charging and fueling infrastructure discretionary grants (Up to $2.5B, new) — This discretionary grant program will provide up to $2.5 billion in funding to provide convenient charging where people live, work, and shop. • Reconnecting Communities Pilot Program ($1B, new) — This new competitive program will provide dedicated funding to state, local, MPO, and tribal governments for planning, design, demolition, and reconstruction of street grids, parks, or other infrastructure. • FHWA Nationally Significant Federal Lands and Tribal Projects ($1.5B, expanded) — This discretionary program provides funding for the construction, reconstruction, and rehabilitation of nationally -significant projects within, adjacent to, or accessing Federal and tribal lands. BIL amends this program to allow smaller projects to qualify for funding and allows 100% federal share for tribal projects. • Strengthening Mobility and Revolutionizing Transportation (SMART) Grant Program ($1B, new) — The SMART Grant program will be a programmed competition that will deliver competitive grants to states, local governments, and tribes for projects that improve transportation safety and efficiency. • Rural Surface Transportation Grant Program ($2B, new) — This new competitive grant program will improve and expand surface transportation infrastructure in rural areas, increasing connectivity, improving safety and reliability of the movement of people and freight, and generate regional economic growth. (1) These values are estimates and may change based on updated factor data each fiscal year. (2) These values are estimates and may change based on updated factor data each fiscal year. (3) These values are estimates based on the 2020 FHWA public road mileage data for FYs 2022- 2026. Formula funding amounts in FYs 2023-2026 are subject to change as a result of the annual public road mile data certified by FHWA. The 402 amounts do not include redistribution of unawarded 405 balances per 23 USC § 405(a)(8) as that information is unknown at this time. The Bipartisan Infrastructure Law specifies NHTSA must distribute the supplemental appropriations for Section 402 in "equal amounts for each fiscal year 2022 through 2026 ". This analysis is subject to provisions ofFY2022-FY2026 appropriations acts. (4) These values are estimates and may change based on updated factor data each fiscal year. (5) Transit formula funding amounts are subject to changes resulting from the 2020 census or from annual transit service data reported to FTA's National Transit Database. (6) These values are estimates and may change based on updated factor data each fiscal year. (7) Precise allocations would change each year because the formulas use current passenger boarding and cargo data, and this estimate is based on 2019 data. it$] �vE -ram "Changing with the tides in harmony with our people, land and heritage." November 18, 2021 RE: 520 4'h Avenue Building To Whom It May Concern, Hello, my name is Dolly Wiles, and I am the Tribal Administrator for Qutekcak Native Tribe. It has come to our attention there has been a letter forwarded to the Seward City Council from HYPER representative Casie Warner that served as an update on the attempt to purchase our building located on 520 41h Avenue. Unfortunately, there seems to have been a misunderstanding between us and the groups or group Ms. Warner is partnered with. I would like to clear these up with the hopes of being able to work with them together to provide Seward with a day care facility it so desperately needs. An offer was received by Nicole Lawrence at Seward Properties and presented to Qutekcak on October 17, 2021. The initial offer was $600,000 to purchase the building with a contingency of an open-ended lease, purchase to be completed in April 2022. This offer came in $149,000 below the original asking price and did not include furniture, fixtures, and equipment. We said no to the open-ended lease, and on October 19, 2021 extended a counteroffer, asking $725,000 including all furniture, fixtures, and equipment. On October 26, 2021, they contacted Nicole Lawrence of Seward Properties stating they could not make the day care work for any more than the $600,000 initially offered. They did not make another counteroffer after this time. At no time did Qutekcak assert the price was non-negotiable. We expect anyone selling property would make every attempt to get the highest dollar value for property they are selling, and we believe that was what we did. We did this knowing that the negotiated price might not be what we wanted but had to try. We would not agree to the open-ended lease they wanted. That was, as far as we were aware, the only sticking point between us. We fully expected to receive another counteroffer. Had that happened without the lease included negotiations might have continued. However no other offer was made. L(�Ax a;�n Dolly Wil , TribaI Administrator P.O. Box 1467.221 Third Avenue - Seward, Alaska 99664 - Tel: 907-224-3118 - Fax: 907-224-5874 Page 1 of 1 11 City of Seward Department Activity Reports iM Assistant City Manager Stephen Sowell ➢ CIP Prioritization Items -During the September 13t" Regular City Council Meeting, Council approved Resolution 2021-105, which outlined the priority of five specific Capital Improvement items. Here is a status update on each of those projects: 1. Completion of the Lowell Creek Tunnel which is a collaboration between the City of Seward and United States Army Corp of Engineers. The City Manager and Assistant Manager continue to work with our Federal and State Lobbyists to ensure Congress fully funds this project. The City Manager, Assistant City Manager, and Public Works Director met with USACE staff on November 16 to express continued support for the project and will continue to advocate for Federal Infrastructure dollars to be devoted to completion of this project. 2. Construction and relocation of Public Works into a new facility. City Administration is coordinating with the Flood Board to obtain improved flood data which will be used to select the best possible site. During the Work Session on October 25t", several sites were discussed. The intent is for Council to select the site in January after the flood data is available. 3. Addition of utility sites to municipal campground sites on the waterfront. R&M Engineering is in the process of designing the expansion of water and electric to the applicable locations. At this time, the project is likely to occur in Fall of 2022. This will ensure no negative impact on the tourist season or loss of revenue due to the need to close campsites. No firm project cost has been established; although preliminary rough calculations from past years when this project was considered had the total project cost at $400,000; depending on which specific sites are enhanced and to what degree utilities are added. 4. Purchase of Alaska Land Mobile Radios for public safety purposes. The Department of Defense has indicated that the new ALMR radios need to be in place in all municipalities in Alaska by 2023. As such, the City plans to purchase these units in late 2022 with delivery expected in 2023. At this time, the projected cost is $280,000 with funding source(s) to be determined during the budget meeting. 13 5. Establishment of a Community Recreation Center. The budget as proposed by the City Manager includes $100,000 for a feasibility study to examine the community needs and requirements for a Community Recreation Center. The results of this feasibility study can be used to continue working on this project. ➢ The City's Federal Lobbyist has confirmed the dates for the City of Seward delegation to visit Washington, DC and meet with the federal delegation and additional parties for April 5-7, 2022. ➢ The City has continued to work with R&M Engineering to obtain grant funds which match up with the Capital Improvement list. A preliminary meeting is schedule with an additional Alaska firm to explore obtaining additional grant writing services. 14 Community Development Department Jason Bickling Director Notes: ➢ Developed resolutions for Dora Way Playground and the Potential Hemlock Subdivision. Working on Resolutions for the SMIC Bench Area. ➢ Commissions: Changing the way we are working with commissions (both P&Z and PACAB). Our goal is to work more closely and integrated with them and help them maximize the work they get done for the City Council. ➢ We are discussing and strategizing ways to help improve application processes for efficiency ex: CUP applications. ➢ We will be assessing the number empty lots and houses within city limits to get an idea of what property is not being used that could be and develop a strategy around getting some of those properties developed or sold for development. ➢ Working with Chugachmiut's contractors for moving forward with property development: replating, developing timelines, information, etc. ➢ Digitization of Documents: We are continuing to work through the archives of documents and maps. Met with Public Works and Electric Directors to find ways that we can all have access to the needed documents and find efficiencies around information sharing. ➢ JLH: We are continuing to work with Coldfoot and DEC to for site clean-up plans/actions and ready the property for next steps. City Planning Work: ➢ Business Licenses — 8 reviewed (majority of them were practice applications through OpenGov program) ➢ Building Permits — 2 reviewed ➢ CUP Applications — 2 prepped for December 7th PZ meeting ➢ Variance Applications — 1 prepped for December 7t" PZ meeting ➢ Public Meetings: o 1 PZ regular meetings (attended Nov 16) (answering questions from public before and after) ➢ Other: o Meetings with OpenGov for training on new online portal for Business License applications o Meetings with Flo Analytics, Gary Greenberg, and the KPB GIS team to discuss GIS Needs Assessment for City of Seward o Took approved CUP's to Anchorage for recording o Called and emailed various people in the community to answer questions about their property — uses allowed, setbacks, etc. W Electric Department Director Rob Montgomery ➢ Infrastructure Projects Update — Following legal review, the Invitation to Bidfor the infrastructure work on Nash Road and the half -mile section between the Seward Highway and the Fort Raymond Power Plant was issued Wednesday, December 1. Bids from potential contractors will be opened on Wednesday, December 29, with a selection made by Friday, January 7. ➢ New Journeyman Lineman — We're pleased to announce that Darren Koschak officially began in his position on Tuesday, November 23. Darren has more than 16 years of experience as a journeyman lineman. He and his family relocated to Seward from Baudette, Minnesota. ➢ Alaska Power Association — As a board member of the Alaska Power Association, I was in Anchorage from Monday, November 29 through Thursday, December 2 attending and participating in the association's strategic planning sessions and board meetings. APA plans to take the goals and priorities developed from the sessions and finalize its strategic plan in January. A key issue discussed during the board meetings is a critical need for redundancy and additional capacity in Alaska's high voltage transmission system. In fact, existing transmission constraints on the Kenai Peninsula significantly reduce the amount of energy made available to Railbelt utilities from the Bradley Lake Hydro -Electric facility. Today, Bradley Lake accounts for only 5-10 percent of the Railbelt's energy supply. ➢ Council Member Meeting — The Electric Department invited new Council Member Randy Wells to visit for an overview and that meeting occurred on Friday, December 3. Pat Domitrovich and I provided an overview of the department: significant accomplishments in 2021, key projects and goals set for 2022 and challenges facing the department moving forward. Council Member Wells was then taken over to Fort Raymond for a tour of the power plant, warehouse, and substation. U11 Finance Department Sam Hickok ➢ Internal Utility Audit: Finance is continuing their review of accounts to ensure correct billings. Changes will take effect in January and the first bills with changes will be noted in February. o Most recent focus on reclassifying SGS customers to LGS and LGS customers to SGS o For customers being reclassified to LGS, effective date of change will be 4/15/22 instead of 1/15/22 giving the customers more time to prepare for possible higher bills o Utility Billing staff will be reaching out by phone and mail to notify customers of changes to their classifications o Staff is currently working on spreadsheets to provide to customers detailing estimated billing changes to their account o Our current estimate for this project is that we are 50% complete ➢ External Forensic Utility Audit: o No update due to staff and contractor family illness delaying report by N2 weeks o Auditor ability to travel to Seward unknown at this time ➢ Budget: The 2022 Operating Budget as amended at the December 6th Special Meeting is coming before the public and City Council tonight for the 2nd public hearing and adoption. After adoption, Finance will finalize and compile the 2022 budget document for publication and distribution. ➢ 2021 Annual Financial Audit: The City's audit firm, Altman Rogers, will be on -site the weeks of April 11th and April 18th, 2022 to conduct field work for the audit of the 2021 financial statements. Finance Department will begin preparation for the audit and to close the books for 2021. 17 Fire & Building Department Fire Chief Clinton Crites We can always use volunteers, if you or someone you know is interested in serving your community, please give us a call at 224-3445 or stop by at one of our trainings on Wednesday evenings at 7:00 pm. Statistical Information; Fire & Life Safety Inspections YTD: 358 inspections discovering 642 violations. Emergency Calls year to date: 265 New Building Permits issued YTD: 50 with a total job valuation of $6,436,942. Demo Permits issued YTD: 6 • December 4th, we held live fire training for new firefighter recruits. • December 7th, 6:00 p.m. We hosted a Tsunami Hazard Mapping presentation at the Seward Community Library • December 18th 11:00am American Legion, Kids ride on a Firetruck Parade • Angel Tree Donations due December 17th, Look for Angels at participating locations. Wrapping party Dec. 18th go to website to sign up for a table! o https://www.sewardfire.com/anaeltreedetails Kli�Ei,�''P'E`_ I CLEAR If there's a fire hydrant near your house, help keep it accessible this winter: DO YOUR PART 30 THEY CAN DO THEIRS /3t . f 3ft. qV %114t� To the CLEAR -AWAY ZONE street Remove any snow and ice Clear a wide enough perimeter around the hydrant for firefighters to work (about 3 feet) Clear a path from hydrant to street Avoid carbon monoxide poisoning. Only use generators and grills outdoors and away from windows. Never heat your home with a gas stovetop or oven, Harbor Harbormaster Norm Regis ➢ Both Travelifts were not utilized last week due to extreme cold temperatures, now that it has warmed up, we have started to haul vessels out of the water for winter storage. ➢ We are still clearing a lot of snow drifts in the SMIC yard, there are several lifts scheduled this week. ➢ The water throughout the harbor has been turned off, there are several locations that we will have water on for the winter. ➢ We are still working with the public with COVID protocol in mind while continuing to do boat lifts and public contact in the Seward Harbor office. ➢ A continuous cleanup is still in process on the last lot at SMIC, this cleanup is starting to take shape, just a few more items to deal with and we can lease out the property again. ➢ The harbor office is fully staffed. ➢ The Harbor has upgraded to the new software and are continuing to work through some minor issues with the on-line payments. ➢ The harbor office is on its winter schedule and are open Monday through Saturday. The Sunday harbor crew will check phone messages throughout the day and respond as necessary. ➢ Continuing to have meetings for the North East harbor launch ramp, we are waiting on a schedule from the contractor pending council approval of the contract. ➢ Harris Sand & Gravel worked with the city and reduced his bid amount so this project can move forward pending council approval. ➢ Global Diving & Salvage will start replacing the anodes in January 2022 they anticipate just about a week and a half of work to complete the project. ➢ Harris Sand and Gravel will start working on the G, K and L-float project in early January 2022. ➢ We are working with Moffatt & Nicole on the design for the 5-ton crane on I -Dock. ➢ We are also working with PND Engineers on a wash -down pad located by the 50-ton travelift. iK Seward Community Library & Museum Bailey Sayler MUSEUM WINDOW DISPLAY Naval Radio Station The Seward Naval Radio Station is featured in the Windows of History display. Learn about the radio station that was built near the head of Resurrection Bay in 1917, caught fire in 1935 and was subsequently abandoned. View pictures of the radio station from the late 1910's when it was at its best and pictures from 1935 when it burned down. Also on display are recent photographs depicting the last building succumbing to Mother Nature. December Artifact of the Month Selective Service Medal The December Artifact of the Month a Selective Service Medal awarded to Leon Urbach for his work on the local draft board during World War II. Leon Urbach established Urbach's clothier in 1915 and lived in Seward until his retirement in 1954. The Selective Service Medal was designed to be given to uncompensated personnel. Many of these people were volunteers who gave their time in the evening and on weekends. Nerf War update The libraries nerf war was extremely successful, and we had over 50 kids attend. We have been asked to repeat the nerf war next year. Open House We will have an open house December 18t" for our community. We will have story time, crafts, hot chocolate, ornament, and cookie decorating, and more from 11-4 p.m. Also, RBHS will be in the museum playing live music. Library hours Tuesday — Friday 9 a.m. — 6 p.m. Saturdays 9 a.m. — 5 p.m. Museum Hours Friday — Saturday 1 p.m. — 5 p.m. We are currently taking passport appointments. Please call 907-224-4082 to make an appointment. `11 Parks & Recreation Tyler Florence Subscribe to the Parks & Rec Newsletter: https://tinyurl.com/sewardparksnewsletter Initial maintenance on 2nd Lake is scheduled to be performed on 12/02 based on current conditions. We will continue to check ice thickness at least weekly (more depending on ambient air temperature). Ice thickness measurements will be posted on the signboard at 2nd Lake as well as on our website. Our goal is to maintain ice at least weekly and after each significant snowfall, as environmental conditions, staffing, and other maintenance priorities allow. We expect to take delivery of our Ventrac snow vehicle within the next several weeks, which should enable us to produce a smoother surface in a quicker fashion. Current surfacing techniques require considerable manual labor due to equipment limitations. Crews hung up garland on the poles along 4t" Ave. Crews will set up the penguin display as soon as the ordered replacement light bulbs arrive, which are expected shortly. Camparounds Seward Parks & Recreation manages over 400 RV and tent sites. Reserve on Campspot today: https: //www.cityofseward.us/departments/parks-recreation/campa rounds YTD Campspot Bookings as of 12/01/21 Period Site Nights Revenue Completed Bookings 34,494 $ 1,406,110 Advance Bookings 0 $ 0 Total: 34,494 $ 1,406,110 Sports & Recreation Register for programs and reserve facilities: https://seward.recdesk.com/Community/Home View program details: https: //www.cityofseward.us/departments/parks-recreation/sports-recreation E-Games 11/05 8 participants Tot Time 11/09 15 participants 11/30 21 participants Rec Volleyball 11/10 60+ participants Adult Volleyball League I Wednesdays 1 11/10 — 01/12 8 teams `A Winter Equipment Rentals Pick-up available M-F, 9 am — 11 am Drop -in Soccer I Thursdays 1 7 pm — 9 pm Starting 12/02 Breakfast with Santa 1 12/11 1 9 am — 11:30 am Register online on Recdesk Public Works Department Doug Schoessler ➢ Wastewater and Lagoon overview study: This study is complete. The third -party study was presented by R & M Engineering at the October 25 Council Meeting. Recommendations are as follows: Using a multi -function portable probe, perform summertime DO, pH and temperature measurement profiles in grid pattern from both lagoons during a period of non -rainy conditions and at least 3 days after a significant rain or high user population event. *This testing is scheduled for June 2022 During the same effort, from at least four separate locations in each lagoon aeration zone (front and back zones of both basins), collect composite samples of BOD, TSS, carbonaceous BOD (CBOD), soluble carbonaceous BOD (SCBOD), ammonia, total Kjeldahl nitrogen (TKN), alkalinity, nitrites nitrates. *as shown, tests are to be done concurrently with above. Consider the eventual supplementing or replacement of the existing coarse bubble aeration system with a fine -bubble aeration system. R&M Consultants are working with us to get costs for purchase and installation to bring to Council for 2022 work Consider replacing the existing blowers with new, more -efficient units having a higher aeration output to increase the capacity of the existing aeration system for improved treatment of greater -than -average conditions. R&M Consultants and their subcontractor are preparing costs for purchase and installation to bring to Council. Consider modifying the influent and effluent header piping to provide additional inlets and outlets serving each basin. Discussed this with R&M. Asked them to identify scope and costs. Continue implementing a regular sludge removal program. Scheduled for 2025/2026. Consider the procurement of a floating dredge unit to reduce the need for dewatering the lagoon basins for this effort. R&M and their subcontractor will investigate further to determine whether a floating dredge can work this lagoon with all the underwater infrastructure. The use of sodium nitrate could continue to be used by the City as a relatively quick and temporary measure for addressing odors. This method does not appear to be a good permanent solution for proactively mitigating or preventing odors. When the above aeration improvements are approved and installed, this use will be reduced. 23 ➢ Level 1 & 2 Soil investigations at the Public Works Facility on 6t" Ave.: CITY OF SEWARD SHOP SEWARD, ALASKA R&M Consultants provided a proposal for remediation to meet DEC guidelines. We have approved them to do Task-1 to get the process started, this initial Task-1 cost is $11,910.70 and gets R&M working on the Sampling and Analysis Plan (Work Plan). *Note: The total cost of the proposal is $109,150 and will come back to Council in the spring of 2022 for approval of the balance. That next portion includes disposal of any contaminated soil disturbed or generated by the test well borings. R&M Consultants will also write project records and report all required correspondence with DEC. ➢ Snowplow Routes: With most normal snow storms we put all equipment operators out to plow snow. One grader will plow downtown, one grader plows Gateway Subdivision, and the third grader plows Forrest Acres Subdivision. Loaders follow shortly after to clear driveway berms. We also run an early quick lap with the Sander/plow truck to plow the routes to the hospital, schools, long term care, and the Nash Road hill route. When one of those routes is finished, they plow Lowell Point Road or help out in the other areas. Snow berms downtown are hauled away, usually within a few days of plowing. *If you have ai a questions as to when plows are out or feel you were missed, please feel free to call the Public Works Dept at 907-224-4058. We are happy to help you! ** Winter weather is herL. Don't ciet a ticket for parkinci downtown on Tues and Weds mornings ** Please take note of the Seasonal '"No Parking" signs that were installed on 3rd� 4t", and 5t" Aves. This parking pattern will allow snow and ice removal once per week from road edges. The weekly snow and ice removal will improve the effectiveness of the gutters and storm drains. TO PARKING Mki PARKING TUESUAYS WEDNESDAYS 2:00AM 2:00AM TO 8:00 AM TO 8:00 AM OCT15_A�R15 OCTIr_A;R15 l 24 CHANDLER, FALCONER, MUNSON & CACCIOLA, LLP Attorneys At Law Suite 302 911 West Eighth Avenue Anchorage, Alaska 99501 Telephone: (907) 272-8401 Facsimile: (907) 274-3698 bcf@bcfaklaw.com December 7, 2021 Seward City Council City of Seward PO Box 167 Seward, AK 99664 Re: Status Report Dear City Council: This is our status report covering activity on legal matters worked on during November. Electric Utility We worked with Mr. Montgomery and Mr. Domitrovich to prepare an invitation to bid and contract documents for the Nash Road project. Personnel We advised on multiple personnel issues, working with both HR and the individual departments. We advised Human Resources on City requirements under the new OSHA emergency temporary standard regarding COVID-19 vaccination and testing requirements. Planning We advised on the types of conditions which can be placed on conditional use permits. We also advised on the notice requirements for conditional use permit hearings. We advised on the potential sale of a City -owned lot. We advised on the temporary structure permit for the `& Seward City Council December 7, 2021 Page 2 drive -through COVID testing facility. General Matters We advised on a request for public records related to the forensic audit. We advised on a memorandum of understanding between the City, CRRC and the University. We reviewed CRRC comments on a revised lease agreement. We advised on whether board or commission members should be given password access to City social media accounts. We edited a draft ordinance regarding all purpose vehicles, responsive to the State's regulation change permitting all purpose vehicles on roadways with speed limits under 45 miles per hour. Port We advised on a contract with PND for a harbor project. Fees for October legal services were $9,817. The amended fee structure began November 1. You can expect to receive our next status report by January 4. Very truly yours, CHANDLER, FALCONER, MUNSON & CAC Lo 41 Memorandum Date: December 13, 2021 To: City Council From: Brenda Ballou, City Clerk RE: 2021 Virtual High School Student Exchange with Obihiro, Japan In 2020, the high school student exchange program between Seward and Obihiro, Japan was cancelled due to the onset of the COVID-19 pandemic. hi early 2021, there was a slight glimmer of hope that the student exchange might be able to happen; unfortunately, by May, the international travel restrictions in place made it impossible for the students to travel (partially due to quarantine requirements). The difficult decision was made to cancel the student exchange. However, some creative minds came up with the idea of holding a virtual student exchange. The city's IT Department offered to assist the city clerk's office with filming and production. Two Seward students had been accepted for the 2021 exchange: Kylie Mullaly and Rowan Bean. Former Deputy City Clerk Jessica Stallard created an activity schedule that represented the fun and interesting things Obihiro students would normally enjoy during their visit. She took the Seward students and the IT cameramen, Josh Estes and George O'Dell, out to capture the beauty and excitement of Seward. Senior IT Technician Josh Estes volunteered to work, on his own time, on editing the film into one cohesive storyline. Josh spent lots of hours on the project, and even took extra steps to translate the wording in Japanese. His involvement and dedication to this project is very much appreciated. The resulting virtual exchange video highlights some of the best things that Seward has to offer and features the Seward students prominently. The city clerk's office will be sending copies of the video in a care package (also containing goodies from local Seward artisans) on behalf of city council to the City of Obihiro as a gesture of good will and as re -confirmation of our ongoing Sister City relationship. 27 Resolution 2021-129 Documents: • Agenda Statement • Resolution 2021-129 • Attachments: o 2022 Operating Budget 28 Meeting Date To: From: Agenda Item City Council Agenda Statement November 22, 2021 December 6, 2021 December 13, 2021 City Council Janette Bower, City Manager Resolution 2021-129: Adopting the City of Seward 2022 Operating Budget and Setting the Mill Rate Background and justification: Resolution 2021-129 adopts the 2022 Operating Budget and sets the 2022 mill rate as required by the Seward City Charter and Seward City Code. Fiscal note: Upon adoption of the 2022 Operating Budget, revenues will be appropriated to the proper expense accounts as indicated in the following attachments. Finance Department approval: Attorney Review✓: Yes ❑ Not applicable x❑ Recommendation City Council approve Resolution 2021-129. Sponsored by: Bower Public Hearing #1: November 22, 2021 Public Hearing #2: December 6, 2021 Public Hearing #3: December 13, 2021 CITY OF SEWARD, ALASKA RESOLUTION 2021-129 A Resolution of the City Council of the City of Seward, Alaska, Adopting the City of Seward 2022 Operating Budget and Setting the Mill Rate WHEREAS, Seward City Charter Chapter 6 and Seward City Code Chapter 5.05 specifies that the City Council shall adopt a budget and make an appropriation of the money needed at a regular meeting held not less than 10 days prior to the end of the fiscal year; and WHEREAS, work sessions were held on the recommended budget and the required public hearings were held on November 22 and December 13, 2021. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The document incorporated herein by reference, titled "City of Seward 2022 Operating Budget" is hereby adopted as the budget. Section 2. Sums of money shall be appropriated from all City funds as follows: Operating Revenues General Fund Operating Revenues $ 13,688,986 General Fund Net Transfers $ 913,191 Total: $ 14,602,177 Enterprise Funds Harbor $ 3,329,053 SMIC $ 701,551 Parking $ 337,350 Electric $ 13,223,335 Water $ 1,422,750 Wastewater $ 1,263,200 Healthcare $ 1,500,000 Seward Mountain Haven $ 2,750,500 Internal Service Fund Motor Pool $ 765,880 Total Operating Revenues: $ 38,982,525 30 CITY OF SEWARD, ALASKA RESOLUTION 2021-129 Operating Expenditures Before Depreciation General Fund $ 14,602,177 Enterprise Funds As Amended Harbor $ 2,5 4,475 2,395,889 SMIC $ 730,635 638,472 Parking $ 115,230 Electric $ 10,986,367 10,934,679 Water $ 1,139,909 Wastewater $ 1,019,638 Healthcare $ 786,100 Seward Mountain Haven $ 1,468,550 Internal Service Fund Motor Pool $ 1,194,675 Total Operating Expenses Before Depreciation: $ 34,637,756 34,295,319 Section 3. The total assessed valuation as determined by the Kenai Peninsula Borough Assessor and any supplemental assessment rolls for the period which may be certified by the Borough Assessor at a future date shall be the basis for computing estimated property tax revenues for the City of Seward. Section 4. The levy rate on 2022 real and personal property tax rolls is levied at the rate of 3.84 mills per dollars of assessed valuation in Municipal Service Zones One (Borough designation TCA 40) and Two (Borough designation TCA 41). PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 131h day of December 2021. THE CITY OF SEWARD, ALASKA Christy Terry, Mayor 0i CITY OF SEWARD, ALASKA RESOLUTION 2021-129 AYES: NOES: ABSENT: ABSTAIN: ATTEST: Brenda Ballou, MMC City Clerk (City Seal) Kea ci o f seward 2022 Operatinr &t6e( Ta6fe o f Confenfs Budget Transmittal Letter................................................................................ Page 4 Budget Amendments approved on December 6, 2021........................................ Page 9 General Fund Budgeted Statement of Revenues, Expenditures, Other Financing Sources and Changes in Fund Balance................................................................................. Page 12 General Fund Budgeted Revenue Detail............................................................ Page 14 General Fund Revenue Detail by Line Item ........................................................Page 17 General Fund Budgeted Expenditure Totals by Department ................................ Page 20 General Fund — Council and Clerk.................................................................. Page 23 General Fund — Planning & Zoning Commission ............................................... Page 24 General Fund — Port and Commerce Advisory Board ........................................ Page 25 General Fund — Historic Preservation Commission ........................................... Page 26 General Fund — City Manager........................................................................ Page 27 General Fund — Information Technology .........................................................Page 28 General Fund — Community Development....................................................... Page 29 General Fund — Finance................................................................................ Page 30 General Fund — General Combined Services .................................................... Page 31 General Fund — Police................................................................................... Page 32 General Fund — Jail....................................................................................... Page 34 General Fund — Animal Control...................................................................... Page 35 General Fund — Fire...................................................................................... Page 36 General Fund — Fire Volunteers...................................................................... Page 37 General Fund — Emergency Preparedness .......................................................Page 38 General Fund — SVAC.................................................................................... Page 39 General Fund — Building Inspection................................................................Page 40 General Fund — Streets................................................................................. Page 41 General Fund — Snow & Ice........................................................................... Page 42 General Fund — City Shop.............................................................................. Page 43 General Fund — City Hall............................................................................... Page 44 General Fund — Community Center................................................................ Page 45 General Fund — City Hall Annex..................................................................... Page 46 General Fund — Parks & Recreation Administration .......................................... Page 47 General Fund — Parks & Recreation Maintenance ............................................. Page 48 General Fund — Parks & Recreation Campgrounds...........................................Page 50 General Fund — Cemetery............................................................................. Page 52 General Fund — Parks & Recreation Sports & Recreation .................................. Page 53 General Fund — Parks & Recreation TYC and Rec Room ................................... Page 55 General Fund — Library and Museum.............................................................. Page 58 General Fund — Debt Service......................................................................... Page 59 Enterprise Fund — Boat Harbor Boat Harbor Budgeted Statement of Revenues and Expenses ........................... Page 62 Boat Harbor Budgeted Statement of Cash Flow ............................................... Page 63 Boat Harbor Revenue Detail by Line Item ....................................................... Page 64 Boat Harbor Expenditure Detail by Line Item .................................................. Page 65 Enterprise Fund — Seward Marine Industrial Center (SMIC) SMIC Budgeted Statement of Revenues and Expenses ..................................... Page 67 SMIC Budgeted Statement of Cashflow.......................................................... Page 68 SMIC Revenue Detail by Line Item................................................................. Page 69 SMIC Expenditure Detail by Line Item...........34............................................... PageP7dA 2 of 107 Enterprise Fund — Parking Parking Budgeted Statement of Revenue and Expenses...................................Page 72 Parking Budgeted Statement of Cash Flow ...................................................... Page 73 Parking Revenue Detail by Line Item.............................................................. Page 74 Parking Expenditure Detail by Line Item ......................................................... Page 75 Enterprise Fund — Electric Electric Budgeted Statement of Revenue and Expenses ................................... Page 77 Electric Budgeted Statement of Cash Flow ...................................................... Page 78 Electric Revenue Detail by Line Item.............................................................. Page 79 Electric Expenditure Detail by Line Item ......................................................... Page 80 Enterprise Fund — Water Water Budgeted Statement of Revenue and Expenses ..................................... Page 83 Water Budgeted Statement of Cash Flow ........................................................ Page 84 Water Revenue Detail by Line Item................................................................ Page 85 Water Expenditure Detail by Line Item........................................................... Page 86 Enterprise Fund — Wastewater Wastewater Budgeted Statement of Revenue and Expenses ............................ Page 88 Wastewater Budgeted Statement of Cash Flow ............................................... Page 89 Wastewater Revenue Detail by Line Item ....................................................... Page 90 Wastewater Expenditure Detail by Line Item ................................................... Page 91 Enterprise Fund — Healthcare & Seward Mountain Haven Hospital Budgeted Statement of Revenue and Expenses .................................. Page 93 Hospital Budgeted Statement of Cash Flow ..................................................... Page 94 Hospital Revenue Detail by Line Item.............................................................Page 95 Hospital Expenditure Detail by Line Item ........................................................ Page 96 Seward Mountain Haven Budgeted Statement of Revenue and Expenses .......... Page 97 Seward Mountain Haven Budgeted Statement of Cash Flow ............................. Page 98 Seward Mountain Haven Revenue Detail by Line Item ..................................... Page 99 Seward Mountain Haven Expenditure Detail by Line Item ................................ Page 100 Internal Service Fund — Motor Pool Motor Pool Budgeted Statement of Revenue and Expenses .............................. Page 102 Motor Pool Budgeted Statement of Cash Flow ................................................. Page 103 Motor Pool Revenue Detail by Line Item ......................................................... Page 104 Motor Pool Expenditure Detail by Line Item .................................................... Page 105 Transfer Schedule........................................................................................... Page 107 35 Page 3 of 107 - City of Seward 2022 Budget Transmittal Letter To: Honorable Mayor Terry and City Council Members From: Janette Bower, City Manager Re: 2022 City of Seward Budget Administration respectfully submits the 2022 City of Seward Operating Budget and Six -Year Capital Improvement Plan. The budget includes the operating budgets for the general fund, the eight enterprise funds: Harbor, Harbor Seward Marine Industrial Center (SMIC), Parking, Electric, Water, Wastewater, Healthcare, Seward Mountain Haven and one internal service fund, Motor Pool. General Fund Operating Budget Overview Revenue: $13,688,986 The 2022 General Fund revenue represents a 12.5% increase over 2021. Due to the effects of COVID, including gained revenue because of COVID relief funding in the 2020 budget, the information below depicts a comparison against 2019 budget actuals. The tax revenue line items have been increased as follows: • Sales Tax. The proposed sales tax revenue amount is $6,000,000 and represents a 5.7% increase over 2019 actuals. I 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 actuals and a 11 % over 2020 actuals. 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 2% decrease over 2019 actuals. • Motor Vehicle. The property motor vehicle revenue amount is $23,500 and represents a 1.86% increase over 2019 actuals. This is a slight increase based on historical trends. • Hotel/Motel Tax. The hotel/motel revenue amount is $675,000 and represents a 14% increase over 2019 actuals and a .3% increase over the 2021 budget. 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. The Admin Expenses line items have been increased. Please note the historical increase amount has been 1.9% each year. In 2023, the formula for the transfers will be reevaluated. • Harbor — 2.1 % increase over 2021 • Harbor SMIC — 2.1% increase over 2021 • Parking — 3% increase over 2021 • Electric — 3% increase over 2021 • Water — 3% increase over 2021 • Wastewater — 3% increase over 2021 A new revenue line item is 4611 Gravel Sales. This line item is for gravel sales at the quarry. The amount for 2022 is 225,000. 36 Page 4 of 107 A new revenue line item has been added to Parks & Rec Campgrounds — 01000-1411-4358 P&R: Camping Reservation Cancelation Fees. The revenue amount added is $50,000. The remaining revenue line items have been increased based on historical trends. Expenditures: $14,602,177 Personnel Expenses The 2022 reflects a 7.1 % increase in the personnel expenses over 2021. The major factors for the increase are: ➢ Salary Expenses — in an effort to show the true cost of personnel and the desire to fill every vacant position, the cost of each position is included in the budget. Another factor affecting the salary expenses is the implementation of the new wage scale. The salary expenses in the General Fund represent a 19% increase over 2021. ➢ PERS — this year the PERS liability, 22%, which includes the current liability and past liability, has been applied to the salaries line items within each department as opposed to the debt service fund. The 22% is in the line item "Retirement Benefits". The PERS expenses in the General Fund represent a 14% increase over 2021. ➢ Leave Time — the leave time has been zeroed out for 2022. The leave expense will be recognized in the CAFR. ➢ Health Insurance Costs — health insurance costs have been reduced by 1.6%, due to the City's participation in a health insurance pool. The pool offers a lower premium for the City and lower out-of-pocket deductible for employees. General Fund Non -Personnel Line Items The non -personnel line items have increased 25% over 2021. The increases are attributed to: ➢ Banking and credit card fees due to the increased use of credit cards ($52,600 to $108,060) ➢ Contracted Services due to the planned use of contracted services in 2022 and the Community Center feasibility study ($328,033 to $748,950) ➢ Utilities due to increased utility costs ($589,807 to $627,300) ➢ Gas & Lube due to the increased gas costs ($98,730 to $125,975) ➢ Safety equipment purchases for the fire department ($13,900 to $75,950) ➢ Police academy training cost no longer paid by the State ($0 to $26,000) ➢ Capital Items — Fire alarm system for city hall, fire rings and picnic tables for the campgrounds, and columbaria and ground penetrating radar for cemetery. ($5,000 to $220,000) Budget Interfund Transfers The following transfers affect the 2022 General Fund Budget: Transfers -in: ➢ $415,396 from the Boat Harbor Enterprise Fund; ➢ $129,441 from the Seward Marine Industrial Center Enterprise Fund; ➢ $28,810 from the Parking Enterprise Fund; ➢ $1,518,021 from the Electric Enterprise Fund; ➢ $142,823 from the Water Enterprise Fund; ➢ $128,569 from the Wastewater Enterprise Fund; ➢ $90,000 from the Commercial Vessel Tax Fund. Transfers to Other Funds: ➢ $1,500,000 to the Hospital Debt Service Fund; ➢ $36,869 to the Sewer Enterprise Fund. 37 Page 5 of 107 Enterprise Funds Overview Harbor Enterprise Fund 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. The 2022 Harbor Enterprise Fund operating revenues represent a 19.4% increase over 2021. Please note that Passenger Transit Fee has been added back to the revenue line items. It had been left off in 2021 and 2020. The 2022 Harbor Enterprise Fund operating expenses before depreciation represent a 11 % increase over 2021. The increase is due to increased insurance costs, harbor admin indirect costs, and the harbor internal cost allocation. Seward Marine Industrial Center (SMIC) Enterprise Fund The SMIC Enterprise Fund consists of the following cost centers: SMIC Basin, 330-ton Travel Lift, Syncrolift Operations, 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 facility is operated through a lease and a 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. The 2022 SMIC Enterprise Fund operating revenues represent a 20% increase over 2021. The increase is due to the overall increased activity at SMIC. The specific increases are in moorage, boat lift fees, and storage. The 2022 SMIC Enterprise Fund operating expenses before depreciation represent an 39% increase over 2021. The increase is due to increased personnel costs and working hours spent at SMIC. Parking Enterprise 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. The 2022 Parking Fund operating revenues represent a 3.8% decrease over 2021. The decrease is due to less parking compliance in the harbor area. Please note that a plan is being developed to address this issue. The 2022 Parking Fund operating expenses represent a 57% decrease over 2021. The decrease is due to more automation practices resulting in less personnel costs. Electric Enterprise Fund 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 38 Page 6 of 107 service, harbor power sales, industrial sales and street and yard lights. The financial records of the Electric Enterprise Fund are maintained on the accrual basis of accounting. The 2022 Electric Enterprise Fund operating revenues represent a 11.5% increase over 2021 budgeted numbers and a 9.5% increase over 2020 actuals. The projected revenue increase is due to the implementation of the rate study affecting industrial sales and special contracts. The 2022 Electric Enterprise Fund operating expenses before depreciation represent a 2.7% increase over 2021 budgeted numbers and a 9% increase over 2020 actuals. The increase is primarily due to increased personnel and utility costs. Water Enterprise Fund 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. The 2022 Water Enterprise Fund operating revenues represent a 2.2% increase over 2021 budgeted numbers and a 10% increase over 2020 actuals. The projected revenue increase is due to the CPI and added growth. The 2022 Water Enterprise Fund operating expenses before depreciation represent a 2.5% decrease over 2021 budgeted numbers. The decrease is primarily due to one-time purchases and expenses in the 2021 budget in the following line items: contracted services, operating supplies, and maintenance and repair. Wastewater Enterprise 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. The 2022 Wastewater Enterprise Fund operating revenues represent a 3% increase over 2021 budgeted numbers and a 3.7% increase over 2020 actuals. The projected revenue increase is due to the CPI and added growth. The 2022 Wastewater Enterprise Fund operating expenses before depreciation represent a 2% decrease over 2021 budgeted numbers. The decrease is primarily due to one-time purchases and expenses in the 2021 budget in the following line items: maintenance and repair and small tools and equipment. Healthcare and Seward Mountain Haven Enterprise Funds 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 room. 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. 39 Page 7 of 107 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. The Healthcare Enterprise non -personnel expenditures represent a 17.7% increase over 2021 budgeted numbers. This increase is attributed to a larger depreciation expense. The Seward Mountain Haven operating revenues represent a 35.6% increase due to the increased 1 % sales tax transfer. The Seward Mountain Haven non -personnel costs represent a 2.1 % decrease over 2021 budgeted numbers. The decrease is due to a decrease in depreciation expense and debt service interest expense. Internal Service Fund Motor Pool Fund The Motor Pool Fund is an Internal Service Fund established to accumulate resources to replace City vehicles and heavy equipment, including fire trucks, road graders, snow removal equipment, fleet vehicles, trailers, rescue and response vehicles, dump trucks, etc. City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and heavy equipment, with funds accumulating to finance their replacement. This funding mechanism reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the impact of large purchases on the annual operating budgets by spreading the costs of the assets over their respective useful lives. Motor Pool Revenue: ➢ $315,168 transfer from the General Fund; ➢ $387,080 transfer from the Enterprise Funds. Motor Pool Expenditures: ➢ There are $1,194,671 in planned expenditures for 2022. Please note that some of the expenditures were appropriated in the 2021 budget but due to ordering constrictions will be re -appropriated in the 2022 budget. 40 Page 8 of 107 Approved by Council on 12/6/2021 City of Seward Requested Budget Amendments December 6, 2021 Administration requests the following amendments be made to the 2022 budget: Primary Amendment #1 Page # 55 Department: Library Line Item: 7217 Small Tools & Equip Amendment: To reduce the amount from $25,000 to $7,000 ($18,000 reduction) Primary Amendment #2 Page # 55 Department: Library Line Item: 7216 Maintenance & Repair Amendment: To increase the amount to $58,000 from $40,000 ($18,000 increase Primary Amendment #3 Page # 63 Department: Harbor Line Item: 6202 Health Insurance Amendment: To reduce the amount from $287,303 to $223,590 ($63,713 decrease) Primary Amendment #4 Page # 63 Department: Harbor Line Item: 7004 Insurance Amendment: To reduce the amount from $130,030 to $103,057 ($26,973 decrease Primary Amendment #5 Page # 63 Department: Harbor Line Item: 7324 Gen Fund Indirect Amendment: To reduce the amount from $451,500 to $382,117 ($69,383 decrease) Primary Amendment #6 Page # 68 Department: SMIC Line Item: 6202 Health Insurance Amendment: To reduce the amount from $90,914 to $45,480 ($45,434 decrease to Page 1 of 2 Page 9 of 107 Primary Amendment #7 Page # 68 Department: SMIC Line Item: 7324 Gen Fund Indirect Amendment: To reduce the amount from $148,722 to $101,993 ($46,729 decrease) Primary Amendment #8 Page # 78 Department: Electric Line Item: 6202 Health Insurance Amendment: To reduce the amount from $370,420 to $319,111 ($51,309 decrease E,N Page 2of2 Page 10 of 107 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. 43 Page 11 of 107 GENERAL FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For Fiscal Year 2022 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenue: Taxes 6,755,941 7,003,205 7,421,769 7,906,241 5,636,427 7,828,635 8,532,000 Licenses and Permits 158,174 125,690 144,462 226,052 136,475 144,400 153,175 Intergovernmental 1,092,998 1,229,617 1,374,253 1,213,515 1,078,448 891,074 872,002 Charges for Services 2,912,722 2,950,159 3,124,918 3,127,545 2,809,873 3,184,931 3,790,109 Fines and Bails 18,365 17,006 14,317 9,496 11,075 17,000 15,700 Interest 10,354 65,059 87,248 234,551 150,417 81,500 79,000 Miscellaneous 90,735 81,718 215,581 97,293 118,427 17,500 247,000 Total Revenue: $11,039,289 $11,472,454 $12,382,548 $12,814,693 $9,941,142 $12,165,040 $13,688,986 Expenditures: General Government 3,164,350 3,069,234 3,384,108 3,710,480 3,280,752 3,412,606 4,211,376 Public Safety 3,358,883 3,489,111 3,677,579 4,005,450 3,117,515 4,354,777 5,432,351 Public Works 1,367,216 1,501,390 1,400,688 1,181,051 1,546,116 1,461,661 1,840,495 Parks and Recreation 1,286,626 1,421,999 1,477,877 1,503,635 1,340,371 1,764,541 2,055,785 Library 543,123 573,535 573,595 627,727 649,865 691,950 650,689 Debt Service 838,409 921,839 1,030,497 454,106 454,581 1,184,514 411,481 Total Expenditures: $10,558,607 $10,977,108 $11,544,344 $11,482,449 $10,389,200 $12,870,049 $14,602,177 Excess of revenues over (under) expenses $480,682 $495,346 $838,204 $1,332,244 -$448,058 -$705,009 -$913,191 Other financing sources (uses): Operating transfers (to) other funds -2,271,590 -3,123,057 -1,978,641 -2,143,176 -1,200,600 -1,413,643 -1,539,869 Operating transfers from other funds 1,978,698 2,147,501 2,203,438 2,302,351 1,841,260 2,127,651 2,453,060 Net other financing sources (uses) -292,892 -975,556 224,797 159,175 640,660 714,008 913,191 Annual surplus (deficit) $187,790 -$480,210 $1,063,001 $1,491,419 $192,602 $8,999 $0 Fund balance beginning of year 7,769,708 7,957,498 7,477,288 8,540,289 10,031,708 10,224,310 10,233,309 Fund balance end of year Non -spendable: Inventory, Prepaids, Unrealized gains 622,337 394,161 392,169 439,653 442,217 458,107 425,261 Restricted: 0 0 0 0 0 0 0 Committed: Working Capital 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 Insurance Reserves 126,418 126,418 126,418 0 0 0 0 Hospital Cash Flow 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Assigned: 335,280 335,280 407,976 574,777 612,487 649,236 668,713 Unassigned: 4,873,463 4,621,429 5,613,726 7,017,278 7,169,606 7,125,965 7,139,332 Total Fund Balance $7,957,498 $7,477,288 $8,540,289 $10,031,708 $10,224,310 $10,233,309 $10,233,309 44 Page 12 of 107 qeneralrFlund revenues 45 Page 13 of 107 GENERALFUND Budgeted Revenue Detail For 2022 2016 2017 2018 2019 2020 2021 2022 Account Name Actual Actual Actual Actual Actual Budget Budget TAXES: Property Taxes Real Property (3.84 mills) 781,570 828,515 1,037,745 1,074,015 1,118,483 1,060,000 1,250,000 Personal Property (3.84 mills) 347,753 362,097 402,915 459,790 423,830 415,000 450,000 Vehicle Property Tax 22,894 23,015 23,701 23,069 22,378 25,000 23,500 Total Property Taxes $1,152,217 $1,213,627 $1,464,361 $1,556,874 $1,564,691 $1,500,000 $1,723,500 Other Taxes Hotel/Motel Room Tax (4%) 505,845 520,907 556,065 591,674 217,434 673,135 675,000 Sales Tax (4%) 5,004,992 5,160,344 5,326,437 5,674,689 3,805,294 5,602,000 6,000,000 Tax Penalties 2,506 1,170 1,699 6,310 2,502 1,500 3,500 Payments -in -Lieu of Tax - ASLC 90,382 107,157 73,207 76,694 46,312 52,000 130,000 Total Other Taxes 5,603,725 5,789,578 5,957,408 6,349,367 4,071,542 6,328,635 6,808,500 Total Taxes $6,755,942 $7,003,205 $7,421,769 $7,906,241 $5,636,233 $7,828,635 $8,532,000 LICENSES & PERMITS: Taxi Permits 1,220 1,126 1,037 1,317 868 1,100 1,100 Building Permits 55,367 32,630 40,427 98,978 45,777 41,600 50,100 Animal Control License 105 145 90 200 235 200 175 DMV Revenues 82,904 69,296 76,803 100,735 64,031 77,000 75,000 Miscellaneous 1,828 2,698 3,596 3,701 2,974 3,500 3,150 City Business License 16,750 19,795 22,510 21,120 22,590 21,000 22,000 Inspection Fees 0 0 0 3,553 1,363 0 1,650 Total Licenses and Permits $158,174 $125,690 $144,463 $229,604 $137,838 $144,400 $153,175 INTERGOVERNMENTAL REVENUE: Liquor Tax 15,950 18,450 15,950 20,050 0 20,000 0 Raw Fish Tax/ Shared Fish. Bus. Tax 280,935 440,958 456,144 350,482 179,066 420,000 400,000 Fisheries Resource Landing Tax 2,707 5,381 2,477 2,006 2,531 2,500 2,750 Alaska Marijuana Tax 0 0 500 300 0 0 0 Shared Revenue and PERS On -Behalf Pmt 320,006 283,856 123,423 361,028 382,387 0 0 Jail Contract 368,952 368,952 368,952 368,952 368,952 350,000 368,952 State Dispatch Contract 36,000 36,000 36,000 36,000 36,000 36,000 36,000 Genl Fund -related Grant Revenues 15,888 23,221 137,990 18,429 49,259 9,774 11,500 KPB 911 Dispatch 52,560 52,800 52,800 52,800 52,800 52,800 52,800 Total Intergovernmental $1,092,998 $1,229,618 $1,194,236 $1,210,047 $1,070,995 $891,074 $872,002 46 Page 14 of 107 GENERALFUND Budgeted Revenue Detail For 2022 Account Name 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Budget 2022 Budget CHARGES FOR SERVICES: General Government Copying 8,116 7,377 9,004 5,666 2,450 7,000 5,750 Sales Tax Credit for Prompt Remit 4,000 5,000 4,000 5,000 4,000 4,000 4,000 Zoning Fees 794 521 1,631 4,314 2,025 1,500 3,250 Project Management 0 0 27,381 0 0 0 0 Admin. - SMIC 90,913 93,095 96,004 97,540 98,709 99,895 101,993 Admin. - Harbor 340,606 348,780 359,680 365,435 369,820 374,258 382,117 Admin. - Parking 10,188 10,432 11,221 11,400 11,537 11,675 12,025 Admin. - Electric 888,535 909,860 938,293 953,306 964,747 976,322 1,005,612 Admin. - Water 245,122 251,004 258,849 262,991 266,147 269,340 277,420 Admin. - Sewer 149,694 153,287 158,077 160,606 162,533 164,483 169,417 Admin.-Jail 97,097 99,951 91,513 92,761 110,103 112,537 114,900 Total General Government $1,835,065 $1,879,307 $1,955,653 $1,959,019 $1,992,070 $2,021,010 $2,076,484 Public Safety Animal Shelter Revenue 1,075 742 540 1,139 550 600 550 Misc. Police and Jail Revenue 2,389 2,500 2,135 3,506 1,870 2,500 2,500 Misc. Dispatching 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Total Public Safety $13,464 $13,242 $12,675 $14,645 $12,420 $13,100 $13,050 Public Works Work Orders and Equip Rent 2,221 4,935 4,950 2,721 1,474 3,000 1,775 Total Public Works $2,221 $4,935 $4,950 $2,721 $1,474 $3,000 $1,775 Parks & Recreation Public Use 1,948 593 832 3,752 0 1,300 100 Punchcards 4,309 9,458 7,365 4,853 1,884 8,000 0 Class Registrations 44,228 41,034 39,717 53,273 2,983 43,000 0 Facility Rental 2,677 3,312 6,821 9,404 4,277 6,600 0 Tournaments 1,262 2,407 1,869 205 514 1,700 0 Special Events 18,060 18,161 17,572 20,922 6,751 19,100 19,750 Shower Fees 16,793 14,951 20,014 21,222 9,581 18,500 19,500 Rock Wall Climbing Fees 67 416 243 272 110 250 0 Pavilion Fees 3,955 4,823 7,570 10,684 4,711 7,500 4,750 Camping Fees; dry and tent 461,663 476,061 500,977 538,325 421,664 505,050 1,000,000 Campground Utility Sites 343,472 326,597 338,077 353,383 208,907 372,750 450,000 Dump Station Fee 15,225 16,386 17,018 15,173 14,033 16,000 0 Miscellaneous Revenue 312 119 243 999 202 600 0 Cemetery Plot Fees 0 0 1,869 500 0 500 400 Memorial Bench Fees 0 0 0 0 1,000 0 3,000 Work Orders 6,974 1,376 0 0 0 0 0 Camping Reservetion Cancellation fees 0 50,000 Total Parks & Recreation $920,945 $915,694 $960,187 $1,032,967 $676,617 $1,000,850 $1,547,500 47 Page 15 of 107 GENERALFUND Budgeted Revenue Detail For 2022 2016 2017 2018 2019 2020 2021 2022 Account Name Actual Actual Actual Actual Actual Budget Budget Library Service Revenue 9,427 11,340 14,340 13,687 3,631 15,000 12,200 Circulation Revenue 2,812 3,130 3,986 3,316 582 4,000 3,325 Museum Revenue 12,960 10,624 10,318 10,636 482 12,000 11,075 Total Library $25,199 $25,094 $28,644 $27,638 $4,695 $31,000 $26,600 Rents & Leases Land Rent & Lease 49,866 50,800 43,800 41,900 46,100 42,500 42,500 Jail Facility Rent 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Municipal Building Rent 54,220 49,850 109,022 42,611 64,940 43,471 52,200 Total Rents & Leases 134,086 130,650 182,822 114,511 141,040 115,971 124,700 Total Charges for Services $2,930,980 $2,968,922 $3,144,931 $3,151,500 $2,828,316 $3,184,931 $3,790,109 FINES AND BAILS: 18,365 17,006 14,317 9,496 11,075 17,000 15,700 PENALTIES & INTEREST: Investments 9,534 63,304 85,668 232,520 149,592 80,000 77,500 Customer Penalties & Interest 820 1,755 1,579 2,031 825 1,500 1,500 Total Penalties and Interest $10,354 $65,059 $87,247 $234,551 $150,417 $81,500 $79,000 MISCELLANEOUS: Sales of Surplus Equipment 0 606 4,910 90 125 0 0 Franchise Fee - Refuse 18,790 23,660 17,660 27,373 22,833 17,500 22,000 Gravel Sales 0 1,782 0 0 38,535 0 225,000 City Clerk Fees 703 406 213 120 153 0 0 Insurance Recovery/Rebate 45,668 35,172 37,524 40,383 37,710 0 0 Vending Machine Fees 0 1,200 600 600 300 0 0 Other Miscellaneous 7,315 314 136,369 4,683 6,600 0 0 Total Miscellaneous $72,476 $63,140 $197,276 $73,249 $106,256 $17,500 $247,000 Total General Fund Revenue $11,039,289 $11,472,640 $12,204,239 $12,814,688 $9,941,129 $12,165,040 $13,688,986 48 Page 16 of 107 City of Seward General Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 01000 4000 Tax Revenue - Sales 5,004,992 5,160,344 5,326,437 5,674,689 3,304,461 5,602,000 6,000,000 01000 4010 Tax Revenue - Real Property 781,570 828,515 1,037,745 1,074,015 1,124,269 1,060,000 1,250,000 01000 4011 Tax Revenue - Personal Property 328,991 320,445 351,968 432,891 426,660 415,000 450,000 01000 4012 Tax Revenue - Motor vehicle 22,894 23,015 23,701 23,069 22,205 25,000 23,500 01000 4013 Tax Revenue - Oil Property 18,762 41,652 50,947 26,899 0 0 0 01000 4020 Hotel/Motel Room Tax 505,845 520,907 556,065 591,674 217,434 673,135 675,000 01000 4030 Payments in Lieu of Tax 98,782 107,157 105,787 120,134 46,312 130,000 130,000 01000 4031 Contra Payments in Lieu of Tax (8,400) 0 (32,580) (43,440) 0 (78,000) 0 01000 4040 Penalties and Interest on Taxes 2,506 1,170 1,699 6,310 2,046 1,500 3,500 010004100 Building Permits 55,367 32,630 40,427 98,978 45,777 41,600 50,100 010004101 Permits - Taxi 1,220 1,126 1,037 1,317 868 1,100 1,100 01000 4102 DMV - Drivers License 21,353 18,908 15,818 29,910 20,490 19,000 15,000 01000 4103 DMV - Motor Vehicles 61,551 50,388 60,985 70,826 43,541 58,000 60,000 01000 4104 Animal Control Licenses 105 145 90 200 235 200 175 01000 4105 Business License 16,750 19,795 22,510 21,120 22,590 21,000 22,000 01000 4106 License and Permits - Misc 1,828 2,698 3,596 3,701 2,974 3,500 3,150 01000 4107 Inspection Fees 0 0 0 3,553 1,363 0 1,650 01000 4200 Revenue Sharing 143,461 140,976 123,423 111,593 75,856 0 0 01000 4201 PERS On -Behalf payments by SOA 176,545 142,880 0 249,435 306,531 0 0 01000 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 350,000 368,952 01000 4203 Dispatch Contract w/State of AK 36,000 36,000 36,000 36,000 36,000 36,000 36,000 01000 4204 KPB 911 Dispatch 52,560 52,800 52,800 52,800 52,800 52,800 52,800 01000 4205 Alaska Liquor Tax 15,950 18,450 15,950 20,050 0 20,000 0 01000 4206 Alaska Raw Fish Tax 280,935 440,958 456,144 350,482 179,066 420,000 400,000 01000 4207 Fisheries Resource Landing Tax 2,707 5,381 2,477 2,006 2,531 2,500 2,750 01000 4208 Alaska Marijuana Tax 0 0 500 300 0 0 0 01000 4251 Grant Revenue -Federal Grants 8,988 9,471 41,373 4,897 37,482 2,774 0 01000 4252 Grant Revenue - State Grants 6,900 13,000 80,100 7,000 9,230 7,000 11,500 01000 4253 Grant Revenue - Misc Grants 0 750 16,517 6,532 2,547 0 0 01000 4300 Admin. Exp. - Jail 97,097 99,951 91,513 92,761 110,103 112,537 114,900 01000 4301 Admin Exp.- Harbor 340,606 348,780 359,680 365,435 369,820 374,258 382,117 01000 4302 Admin. Exp. - SMIC 90,913 93,095 96,004 97,540 98,709 99,895 101,993 01000 4303 Admin. Exp.- Parking Fund 10,188 10,432 11,221 11,400 11,537 11,675 12,025 01000 4304 Admin. Exp. - Electric 888,535 909,860 938,293 953,306 964,747 976,322 1,005,612 01000 4305 Admin. Exp. - Water 245,122 251,004 258,849 262,991 262,991 269,340 277,420 01000 4306 Admin. Exp. - Sewer 149,694 153,287 158,077 160,606 162,533 164,483 169,417 01000 4307 Copying Fees 8,116 7,377 9,004 5,666 2,450 7,000 5,750 01000 4308 Sales Tax Credit 4,000 5,000 4,000 5,000 4,000 4,000 4,000 01000 4309 Zoning Fees 794 514 1,631 4,080 2,025 1,500 3,250 01000 4310 Project Management 0 0 27,381 0 0 0 0 01000 4311 Zoning Fees 0 7 0 234 0 0 0 01000 4320 Misc Dog Fees 1,075 742 540 1,139 550 600 550 01000 4322 Miscellaneous Dispatching 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01000 4323 Miscellaneous Police Fees 2,389 2,500 2,135 3,506 1,870 2,500 2,500 01000 4330 Street Work Orders 0 0 1,136 0 0 0 0 01000 4331 Shop Work Orders 2,221 4,935 3,244 2,721 1,474 2,000 1,775 01000 4332 GF Equipment Rental 0 0 570 0 0 0 0 01000 4340 P&R: Public Use Fees 1,948 593 832 3,752 0 1,300 100 01000 4341 P&R: Punchard Fees 4,309 9,458 7,365 4,853 1,884 8,000 0 01000 4342 P&R: Class Registrations 44,228 41,034 39,717 53,273 2,983 43,000 0 01000 4343 P&R: Facility Rental 2,677 3,312 6,821 9,404 4,277 6,600 0 01000 4344 P&R: Tournaments 1,262 2,407 1,869 205 514 1,700 0 01000 4345 P&R: Special Events 18,060 18,161 17,572 20,922 6,751 19,100 19,750 01000 4347 P&R: Shower Fees 16,793 14,951 20,014 21,222 9,581 18,500 19,500 01000 4348 P&R: Rock Wall Fees 67 416 243 272 110 250 0 01000 4349 P&R: Pavilion Fees 3,955 4,823 7,570 10,684 4,711 7,500 4,750 010004350 P&R: Camping Fees 461,663 476,061 500,977 538,325 421,664 505,050 1,000,000 01000 4351 P&R: Camping w/Utilities 343,472 326,597 338,077 353,383 208,907 372,750 450,000 01000 4352 P&R: RV Dump Station 15,225 16,386 17,018 15,173 14,033 16,000 0 49 Page 17 of 107 City of Seward General Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 01000 4353 P&R: Misc Revenue 312 119 243 999 202 600 0 01000 4354 P&R: Work Orders 6,974 1,376 0 0 0 0 0 01000 4356 P&R: Cemetery Plot Fees 0 0 1,869 500 0 500 400 010004357 P&R: Memorial Bench Fees 0 0 0 0 1,000 0 3,000 01000 4358 P&R: Camping Reservation Cancellation 0 0 0 0 0 0 50,000 01000 4370 Library Service Revenue 9,427 11,340 14,340 13,687 3,631 15,000 12,200 01000 4371 Library Circulation Revenue 2,812 3,130 3,986 3,316 582 4,000 3,325 01000 4372 Museum Revenue 310 0 0 0 0 0 0 01000 4373 Museum Admissions 12,650 10,624 10,318 10,636 482 12,000 11,075 01000 4380 Land Rents & Leases 49,866 50,800 43,800 41,900 46,100 42,500 42,500 01000 4382 Jail Facility Rental 30,000 30,000 30,000 30,000 30,000 30,000 30,000 01000 4383 Municipal Building Rent 54,220 49,850 109,022 42,611 64,940 43,471 52,200 01000 4400 Fines and Bails 18,365 17,006 14,317 9,496 11,075 17,000 15,700 01000 4500 GF Interest on Investments 9,534 63,304 85,668 232,520 149,592 81,000 77,500 01000 4501 GF Penalties & Interest 820 1,755 1,571 2,031 825 1,500 1,500 01000 4503 GF Misc Interest Revenue 0 0 8 0 0 0 0 01000 4610 Surplus Sales 0 606 4,910 90 125 0 0 01000 4611 Gravel Sales 0 1,782 0 0 38,535 0 225,000 01000 4620 Franchise Fee - Refuse 18,790 23,660 17,660 27,373 22,833 17,500 22,000 01000 4630 City Clerk Fees 703 406 213 120 153 0 0 01000 4631 Collection of Doubtful Acconts 0 0 0 50 37 0 0 01000 4632 Insurance Recovery/Rebate 45,668 35,172 37,524 40,383 37,710 0 0 01000 4633 Vending Machine Fees 0 1,200 600 600 300 0 0 01000 4639 Misc Service Fees 6,464 314 8,212 3,709 5,542 0 0 01000 5899 Miscellaneous Revenue 851 0 122,341 924 1,021 0 0 01000 5911 Unrealized gain on FV of Investments 0 0 5,816 0 0 0 0 Total Revenues $11,039,289 $11,472,640 $12,204,239 $12,814,691 $ 9,445,129 $12,165,040 $13,688,986 50 Page 18 of 107 qeneralrFlund en�tures 51 Page 19 of 107 GENERAL FUND Budgeted Expenditure Totals by Department For2O22 2016 2017 2018 2019 2020 2021 2022 DEPARTMENT Actual Actual Actual Actual Actual Budget Budget General Government: Council and Clerk 654,004 639,524 655,622 723,529 659,567 672,297 834,588 Legislative 40,226 26,157 24,720 20,561 40,492 105,946 97,512 City Manager 341,275 369,968 387,057 606,880 448,909 439,065 695,731 Community Development 291,593 260,773 259,886 304,120 292,512 317,715 562,615 Management Information Systems 347,045 340,065 355,577 394,224 417,616 390,235 525,916 Finance 981,132 953,404 994,181 1,016,710 694,720 948,986 1,083,547 General Services 485,356 452,541 659,072 641,692 523,960 609,864 411,467 Total General Government $3,140,631 $3,042,432 $3,336,115 $3,707,716 $3,077,776 $3,484,108 $4,211,376 Public Safety: Police 1,937,553 2,057,036 2,140,733 2,329,508 1,563,501 2,394,307 3,046,381 Jail 649,161 613,161 627,320 636,988 502,530 849,211 785,852 Animal Control 120,189 148,459 128,220 151,464 174,971 163,169 158,800 Fire 536,637 558,647 635,267 724,287 592,256 778,838 1,071,648 Building Inspection 139,064 137,240 141,742 163,203 221,515 169,252 369,670 Total Public Safety $3,382,604 $3,514,543 $3,673,282 $4,005,450 $3,054,773 $4,354,777 $5,432,351 Public Works: Roads and Streets 723,345 806,141 729,666 629,887 979,821 941,602 1,185,622 City Shop 328,935 367,829 372,000 300,231 355,828 261,294 359,776 Municipal Buildings 314,939 327,423 291,058 250,935 227,183 258,765 295,097 Total Public Works $1,367,219 $1,501,393 $1,392,724 $1,181,053 $1,562,833 $1,461,661 $1,840,495 Parks and Recreation Sports and Recreation 582,222 700,202 705,090 740,187 606,842 835,455 1,281,100 Teen and Youth Center 296,477 344,564 330,459 328,302 236,134 383,261 240,500 Campgrounds and Parks 407,931 377,227 436,314 435,143 445,906 545,823 534,185 Total Parks & Recreation $1,286,630 $1,421,993 $1,471,863 $1,503,632 $1,288,882 $1,764,539 $2,055,785 Library $543,121 $573,534 $570,073 $627,727 $601,704 $691,950 $650,689 Debt Service $838,409 $921,839 $921,285 $452,048 $454,581 $1,184,514 $411,481 TOTALS: $10,558,614 $10,975,734 $11,365,342 $11,477,626 $10,040,549 $12,941,549 $14,602,177 52 Page 20 of 107 City of Seward General Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 3,628,522 3,775,197 3,767,546 3,682,466 3,010,543 4,259,458 5,101,295 6001Overtime 172,311 243,195 269,425 274,261 170,608 186,219 221,775 6002 Standby Time 7,925 8,247 6,308 10,540 (1,485) 8,093 8,450 6003 Legislative Stipends 0 0 0 0 0 0 44,400 6100 Medicare 82,959 91,137 92,832 86,000 63,858 93,880 100,875 6101 Unemployment Insurance 20,773 15,866 14,823 8,445 19,060 16,900 1,000 6102 Workers' Compensation 188,590 215,686 216,788 204,046 135,632 244,901 229,055 6200 Leave Time 362,448 405,735 383,283 340,974 276,186 410,260 0 6201 Retirement Benefits 996,865 1,005,409 860,659 1,060,090 1,020,778 956,767 1,104,850 6202 Health Insurance 1,608,440 1,670,665 1,772,625 1,906,269 1,386,698 2,238,759 2,202,645 6203 In Lieu of FICA 2,785 0 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 (54,917) (30,507) 0 0 0 Total Personnel Costs: $ 7,071,618 $ 7,431,137 $ 7,329,372 $ 7,542,584 $ 6,081,878 $ 8,415,237 $ 9,014,345 Non -Personnel Costs: 7000 Audit 102,980 105,995 111,295 115,755 93,625 115,000 120,175 7001 Communications 129,401 111,230 117,665 116,235 133,092 117,173 130,750 7002 Postage and Freight 19,939 35,218 24,712 28,645 23,697 37,971 35,675 7003 Banking & Credit Card Fees 27,748 25,827 28,695 36,393 60,941 52,600 108,060 7004Insurance 232,214 214,739 229,033 213,565 245,836 252,943 289,495 7006 Legal 64,888 84,444 250,089 203,575 122,077 80,000 123,000 7008 CY Legal Recovery 0 0 (882) 0 (40,000) 0 0 7009 Contracted Services 261,137 222,839 321,099 390,180 530,692 328,033 748,950 7010 Engineering 0 0 0 25,218 861 40,000 65,000 7011 Testing 7,598 9,803 6,089 1,811 475 6,954 4,625 7012 Other Special Services 33,777 32,477 37,214 29,146 30,434 32,300 33,775 7013 State Lobbying Fees 84,504 84,504 84,504 84,504 84,504 90,000 85,500 7014 Federal Lobbying Fees 92,004 92,004 92,004 92,004 92,004 95,000 92,000 7015 Utilities 498,262 528,136 550,360 545,182 538,566 589,807 627,300 7016 Heating Fuel 46,850 58,420 53,873 55,958 55,008 62,193 70,600 7017 Rents & Leases 63,054 106,190 85,330 74,244 74,700 104,600 34,600 7018 Towing Fees 0 0 0 0 0 0 5,000 7021 Legal - Clerk 0 0 0 0 0 0 5,000 7201 Library Books 9,434 11,187 9,780 7,178 10,113 10,000 10,150 7202 Library Periodicals 2,118 2,297 1,850 2,797 2,113 3,000 2,250 7203 Library Standing Orders 0 306 941 3,053 0 4,000 4,000 7204 Library Non -Print 7,308 6,249 3,569 5,060 7,081 4,000 5,500 7205 Library Electronic Materials 1,930 0 0 1,750 4,061 4,500 4,500 7208 Museum Collection Supplies 568 1,496 2,028 480 619 1,200 1,200 7210 Vehicle Supplies 6,549 5,714 4,370 6,064 5,759 7,524 18,125 7211 Gas & Lube 65,437 95,450 82,703 58,174 66,880 98,730 125,975 7212 Uniform Allowance 10,060 8,767 9,422 10,774 14,333 14,519 20,250 7213 Safety Equipment 9,937 12,632 7,262 13,838 7,551 13,900 75,950 7214 Janitorial Supplies 16,748 14,945 15,894 7,214 3,187 16,350 16,200 7215 Operating Supplies 384,867 365,301 331,486 344,849 348,049 328,434 359,325 246,325 7216 Maintenance & Repair 167,449 189,168 172,792 145,472 184,837 220,097 228,826 7217 Small Tools & Equipment 72,746 51,595 73,856 68,637 91,205 100,429 i76,799 158,700 7218 Inmate Meals 10,061 8,628 5,635 8,386 10,926 9,000 9,000 7300 Advertising 44,612 65,342 28,982 28,435 27,415 38,024 47,175 7301 Subscriptions & Dues 35,172 28,187 33,036 32,343 39,882 40,332 90,050 7302 Travel & Subsistence 102,530 110,617 130,338 116,010 52,193 104,872 142,050 7303 Education & Training 35,060 18,922 37,652 29,037 39,369 64,514 81,350 7304 Equipment Rent 28,118 34,052 16,182 254 547 37,836 17,050 7307 GF Administrative Fee 97,097 99,951 91,513 92,761 110,103 112,537 114,788 7309 Police Academy Training 0 0 0 0 0 0 26,000 7800 Sister City Program 3,725 4,147 22,206 4,497 150 6,250 6,250 7801 Contributions to Chamber 210,991 229,302 252,923 260,454 278,032 278,032 108,717 7802 Contributions to Senior Citizens 75,000 75,000 75,000 82,900 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 53 Page 21 of 107 City of Seward General Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 7804 Elections 1,591 1,269 3,249 3,118 3,010 4,000 10,000 7805 Promotion 4,936 2,070 6,704 11,609 2,820 10,000 9,000 7806 Volunteer Fireman Stipend 20,000 20,000 34,000 46,000 38,000 38,000 47,600 7807 Contingency 2,500 5,000 2,500 2,629 33,700 6,000 5,000 7808 Bad Debt Expense 1,202 98 0 0 0 0 0 7810 Miscellaneous Expense 72,728 22,256 11,267 10,885 13,975 25,700 7,750 7811 Miscellaneous Programs 0 28 0 0 350 0 0 7813 Contributions to Small 0 0 0 0 0 0 25,000 Business 8012 Debt Service Interest Expense 151,550 204,993 253,756 244,106 234,581 223,456 196,481 8101Infrastructure 0 0 0 0 0 0 126,766 8102 Buildings 0 0 21,360 4,140 0 0 60,000 8103 Capital Equipment 50,606 14,178 78,326 39,541 24,516 5,000 220,000 8104 Motor Pool Rent 0 0 0 0 285,000 285,000 314,850 8300 Debt Service Principal 95,000 100,000 200,000 210,000 220,000 230,000 215,000 Total Non -Personnel Costs: $ 3,486,986 $ 3,545,973 $ 4,036,662 $ 3,939,860 $ 4,311,869 $ 4,454,810 $ 5,587,832 Total Expenditures $10,558,604 $10,977,110 $11,366,034 $11,482,444 $10,393,747 $12,870,047 $14,602,177 54 Page 22 of 107 City of Seward General Fund Council & Clerk 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4105 Business License 16,750 19,795 22,510 21,120 22,590 21,000 22,000 4253 Misc GF Grants 0 0 0 500 0 0 0 4307 Copying Fees 148 14 73 55 27 0 0 4630 City Clerk Fees 703 406 213 120 153 0 0 Total Operating Revenue: $ 17,601 $ 20,215 $ 22,796 $ 21,795 $ 22,770 $ 21,000 $ 22,000 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 17,601 20,215 22,796 21,795 22,770 21,000 22,000 Expenditures: Personnel Costs 6000 Salaries 165,827 155,589 142,102 155,755 150,984 158,980 184,425 6001 Overtime 823 858 1,421 152 1,622 0 10,000 6003 Legislative Stipends 0 0 0 0 0 0 36,000 6100 Medicare 4,430 3,507 3,236 3,544 3,558 3,549 5,225 6101 Unemployment Insurance 0 0 3,753 2,750 (24) 0 0 6102 Workers' Compensation 1,779 1,762 1,295 1,383 1,087 1,392 1,125 6200 Leave Time 17,917 24,198 12,797 15,891 15,255 17,844 0 6201 Retirement Benefits 16,725 15,041 11,758 45,239 39,714 7,772 40,175 6202 Health Insurance 80,768 78,164 77,806 99,707 81,247 89,910 99,088 Total Personnel Costs: $ 288,269 $ 279,119 $ 254,168 $ 324,421 $ 293,443 $ 279,447 $ 376,038 Non -Personnel Costs: 7000 Audit 102,980 105,995 111,295 115,755 93,625 115,000 120,175 7001 Communications 4,642 4,119 4,687 4,742 5,741 5,000 5,700 7002 Postage and Freight 1,086 1,169 1,090 2,173 2,066 1,500 1,500 7003 Bank and Credit Card Fees 0 0 0 3 7 0 0 7004Insurance 3,394 3,259 3,687 3,453 3,469 3,800 4,125 7006 Legal 0 0 0 0 0 0 20,000 7009 Contracted Services 11,530 14,870 24,410 22,583 20,941 15,000 35,000 7013 State Lobbying Fees 84,504 84,504 84,504 84,504 84,504 90,000 85,500 7014 Federal Lobbying Fees 92,004 92,004 92,004 92,004 92,004 95,000 92,000 7021 Legal - Clerk 0 0 0 0 0 0 5,000 7215 Operating Supplies 6,859 4,374 5,275 10,909 5,719 6,500 7,500 7217 Small Tools & Equipment 11,184 20 1,339 1,357 16,053 1,500 1,500 7300 Advertising 15,922 18,126 13,103 14,622 16,545 18,000 22,450 7301 Subscriptions & Dues 3,772 3,803 3,576 4,051 415 4,300 4,075 7302 Travel & Subsistence 14,053 15,890 20,361 21,492 7,132 14,000 24,500 7303 Education & Training 4,585 2,285 4,030 3,148 2,891 4,000 5,000 7304 Equipment Rent 66 0 1,437 0 0 1,000 275 7800 Sister City Program 3,725 4,147 22,206 4,497 150 6,250 6,250 7804 Elections 1,591 1,269 3,249 3,118 3,010 4,000 10,000 7805 Promotion 1,336 2,070 5,120 5,079 2,820 6,000 6,000 7807 Contingency 2,500 2,500 0 129 31,200 2,000 2,000 7810 Miscellaneous Expense 0 0 124 1 0 0 0 8103 Capital Equipment 0 0 0 5,487 0 0 0 Total Non -Personnel Costs: $ 365,733 $ 360,404 $ 401,497 $ 399,107 $ 388,292 $ 392,850 $ 458,550 Total Expenditures: $ 654,002 $ 639,523 $ 655,665 $ 723,528 $ 681,735 $ 672,297 $ 834,588 55 Page 23 of 107 City of Seward General Fund Planning & Zoning Commission 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Ooeratine Revenues Total Operating Revenue: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Non -Operating Revenues: Total Non -Operating Revenue: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Expenditures: Personnel Costs: 6000 Salaries PU 22,171.00 11,631.00 9,005.00 7,928.00 8,760.00 20,743.00 8,500.00 6001Overtime 0.00 127.00 0.00 0.00 0.00 0.00 25.00 6003 Legislative Stipends 0.00 0.00 0.00 0.00 0.00 0.00 8,400.00 6100 Medicare PU 368.00 274.00 128.00 114.00 142.00 302.00 8,400.00 6102 Workers' Compensation PU 227.00 128.00 95.00 75.00 69.00 174.00 250.00 6201 Retirement Benefits PU 2,573.00 1,276.00 807.00 1,263.00 2,111.00 1,087.00 100.00 6202 Health Insurance PU 11,558.00 6,511.00 4,368.00 4,027.00 6,043.00 11,694.00 11,514.00 Total Personnel Costs: 36,897.00 19,947.00 14,403.00 13,407.00 17,125.00 34,000.00 37,189.00 Non -Personnel Costs: 7002 Postage and Freight - PU 0.00 0.00 0.00 0.00 14.00 0.00 1,000.00 7004Insurance -PU 0.00 0.00 0.00 0.00 0.00 208.00 225.00 7006 Legal 0.00 0.00 0.00 0.00 0.00 0.00 5,000.00 7009 Contracted Services 0.00 0.00 0.00 0.00 0.00 0.00 6,325.00 7215 Operating Supplies - PU 0.00 0.00 0.00 0.00 250.00 156.00 250.00 7301 Subscriptions & Dues - PU 0.00 0.00 0.00 0.00 0.00 104.00 250.00 7302 Travel & Subsistence - PU 0.00 0.00 0.00 0.00 576.00 0.00 3,000.00 7303 Education & Training - PU 0.00 0.00 0.00 0.00 2,252.00 0.00 2,000.00 Total Non -Personnel Costs: 0.00 0.00 0.00 0.00 3,092.00 468.00 18,050.00 Total Expenditures: 36,897.00 19,947.00 14,403.00 13,407.00 20,217.00 34,468.00 55,239.00 56 Page 24 of 107 Revenues: Operating Revenues: Total Operating Revenue: Non-ODeratlnE Revenues: Total Non -Operating Revenue Expenditures: 6001 Overtime 6100 Medicare PACAB 6102 Workers' Compensation 6201 Retirement Benefits PACAB 6202 Health Insurance PACAB Total Personnel Costs: Non -Personnel Costs: 7004 Insurance PACAB 7215 Operating Supplies PACAB 7301 Subscriptions & Dues PACAB 7302 Travel & Subsistence PACAB 7303 Education & Training PACAB Total Non -Personnel Costs: Total Expenditures: City of Seward General Fund Port and Commerce Advisory Board 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 809.00 569.00 136.00 1,208.00 4,278.00 314.00 17,300.00 0.00 0.00 29.00 0.00 0.00 0.00 0.00 11.00 8.00 2.00 19.00 65.00 5.00 425.00 8.00 6.00 2.00 10.00 32.00 3.00 790.00 87.00 60.00 15.00 251.00 614.00 16.00 3,775.00 590.00 386.00 129.00 1,047.00 3,676.00 177.00 174.00 1,505.00 1,029.00 313.00 2,535.00 8,665.00 515.00 22,464.00 0.00 0.00 0.00 0.00 0.00 7,000.00 225.00 0.00 0.00 0.00 16.00 250.00 1,000.00 1,000.00 0.00 0.00 0.00 0.00 0.00 104.00 0.00 0.00 0.00 0.00 0.00 0.00 1,600.00 1,000.00 0.00 0.00 0.00 0.00 0.00 500.00 1,000.00 0.00 0.00 0.00 16.00 250.00 10,204.00 3,225.00 1,505.00 1,029.00 313.00 2,551.00 8,915.00 10,719.00 25,689.00 57 Page 25 of 107 Revenues: Operating Revenues: 4253 Misc GF Grants Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue: Total Revenue Expenditures Personnel Costs: 6000 Salaries Hist Pres 6001 Overtime 6100 Medicare Hist Pres 6102 Workers' Compensation Hist Pres 6201 Retirement Benefits Hist Pres 6202 Health Insurance Hist Pres Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight Hist Pres 7004 Insurance - Hist Pres 7215 Operating Supplies - Hist Pres 7216 Maintenance & Repair 7302 Travel & Subsistence - Hist Pres 7303 Education & Training - Hist Pres Total Non -Personnel Costs: Total Expenditures: City of Seward General Fund Historic Preservation Commission 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 488.00 3,213.00 6,244.00 2,388.00 5,842.00 14,384.00 7,825.00 115.00 0.00 0.00 0.00 64.00 0.00 50.00 8.00 45.00 88.00 36.00 91.00 209.00 250.00 6.00 32.00 66.00 21.00 44.00 121.00 50.00 63.00 306.00 547.00 423.00 985.00 754.00 1,725.00 430.00 1,563.00 3,059.00 1,680.00 3,905.00 8,109.00 7,984.00 1,110.00 5,159.00 10,004.00 4,548.00 10,931.00 23,577.00 17,884.00 0.00 0.00 0.00 0.00 3.00 104.00 0.00 0.00 0.00 0.00 0.00 0.00 208.00 225.00 0.00 21.00 70.00 54.00 327.00 1,000.00 1,000.00 0.00 0.00 -70.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,500.00 2,500.00 0.00 0.00 0.00 0.00 100.00 500.00 1,500.00 0.00 21.00 0.00 54.00 430.00 3,312.00 5,225.00 1,110.00 5,180.00 10,004.00 4,602.00 11,361.00 26,889.00 23,109.00 58 Page 26 of 107 City of Seward General Fund City Manager 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues Total Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Expenditures: Personnel Costs: 6000 Salaries 171,634 188,824 199,722 248,370 256,892 238,289 380,175 6001Overtime 0 343 362 16 0 0 0 6100 Medicare 3,109 3,053 5,521 5,352 4,138 3,607 5,525 6101 Unemployment Insurance 5,396 758 0 5,472 7,097 0 0 6102 Workers' Compensation 1,814 2,498 2,053 2,324 1,877 2,065 1,750 6200 Leave Time 28,519 28,717 26,814 11,888 19,939 20,992 0 6201 Retirement Benefits 26,588 19,756 17,095 81,612 69,890 12,912 82,825 6202 Health Insurance 53,983 62,086 74,635 100,869 71,464 99,900 133,756 Total Personnel Costs: $ 291,043 $ 306,035 $ 326,202 $ 455,903 $ 431,297 $ 377,765 $ 604,031 Non -Personnel Costs: 7001 Communications 4,668 5,645 4,993 6,298 7,529 5,200 6,000 7002 Postage and Freight 100 99 68 3,413 55 400 100 7004Insurance 4,272 3,852 4,467 7,491 5,731 5,100 4,700 7006 Legal 0 0 0 8,459 0 0 5,000 7009 Contracted Services 515 102 3,368 46,592 2,893 5,000 5,000 7011 Testing 0 94 0 0 104 0 50 7012 Other Special Services 0 0 0 276 0 0 0 7210 Vehicle Supplies 82 109 0 16 46 0 50 7211 Gas & Lube 2,557 2,915 3,006 1,386 370 3,000 1,500 7213 Safety Equipment 0 0 0 240 0 0 200 7214 Janitorial Supplies 245 0 0 0 0 0 0 7215 Operating Supplies 6,656 6,956 8,259 13,115 4,133 7,000 7,000 7216 Maintenance & Repair 0 0 581 1,700 29 0 100 7217 Small Tools & Equipment 280 270 1,642 720 3,652 1,000 1,500 7300Advertising 378 4,370 1,034 2,394 826 2,100 1,000 7301 Subscriptions & Dues 4,500 7,699 8,270 8,140 12,337 8,000 17,000 7302 Travel & Subsistence 20,334 27,068 18,253 35,659 13,751 8,000 22,000 7303 Education & Training 1,938 2,011 2,208 5,549 472 4,000 10,000 7805 Promotion 3,600 0 1,584 6,510 0 4,000 3,000 7807 Contingency 0 2,500 2,500 2,500 2,500 4,000 3,000 7810 Miscellaneous Expense 107 243 622 519 90 0 0 8104 Motor Pool Rent 0 0 0 0 4,500 4,500 4,500 Total Non -Personnel Costs: $ 50,232 $ 63,933 $ 60,855 $ 150,977 $ 59,018 $ 61,300 $ 91,700 Total Expenditures: $ 341,275 $ 369,968 $ 387,057 $ 606,880 $ 490,315 $ 439,065 $ 695,731 59 Page 27 of 107 Revenues: Operating Revenues: 4354 GF Work Orders Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue Total Revenue 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 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7810 Miscellaneous Expense 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures: City of Seward General Fund IT 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 Actual Actual Actual Actual 6,974 1,376 0 0 _ $ 6,974 $ 1,376 $ 0 $ 0 $ 2020 2021 2022 Actual Budget Budget 0 0 0 0 $ 0 $ 0 182,754 177,994 187,096 165,476 198,193 181,461 240,575 3,271 0 2,411 809 958 0 1,375 2,896 2,946 3,174 2,437 3,119 2,771 3,525 2,166 2,306 2,037 1,535 1,465 1,586 1,125 23,360 21,999 22,798 17,937 19,733 19,298 0 21,604 20,000 18,078 59,220 67,019 9,919 52,400 53,715 55,817 58,013 66,960 85,791 99,900 100,041 $ 289,766 $ 281,062 $ 293,607 $ 314,374 $ 376,278 $ 314,935 $ 399,041 5,703 6,178 5,185 3,485 4,696 5,500 5,000 146 0 0 62 79 300 100 16 25 2 7 6 0 0 3,490 3,503 4,135 3,552 3,954 3,500 4,675 0 0 0 0 0 0 500 2,669 1,507 4,038 5,071 9,200 10,500 17,500 0 100 0 0 40 0 0 41,377 43,359 30,674 48,271 23,983 24,000 26,000 0 0 15,153 1,257 5,000 5,000 15,000 325 0 6 3,986 13,892 16,000 32,000 106 61 388 0 0 0 400 1,616 2,593 198 4,178 14,481 3,500 19,500 1,018 1,292 1,756 2,237 2,344 3,500 3,000 0 385 435 2,336 3,366 2,500 3,000 813 0 0 0 2 1,000 200 0 0 0 5,408 0 0 0 $ 57,279 $ 59,003 $ 61,970 $ 79,850 $ 81,043 $ 75,300 $ 126,875 60 Page 28 of 107 City of Seward General Fund Community Development 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4309 Zoning Fees 0 0 0 600 1,063 0 750 4311 Zoning Fees 0 7 0 234 0 0 0 Total Operating Revenue: $ 0 $ 7 $ 0 $ 834 $ 1,063 $ 0 $ 750 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue n 7 n RRa 1 nFR n 7.qn Expenditures: Personnel Costs 6000 Salaries 162,034 142,517 137,564 130,473 141,360 163,233 203,225 6001Overtime 107 0 0 0 0 0 0 6100 Medicare 2,207 2,291 2,044 1,985 2,672 2,501 2,950 6102 Workers' Compensation 2,247 1,706 1,454 1,229 1,081 1,431 2,175 6200 Leave Time 10,781 20,011 12,605 19,312 15,510 18,564 0 6201 Retirement Benefits 16,442 16,439 12,822 44,634 44,529 8,946 44,725 6202 Health Insurance 67,132 59,498 69,394 78,584 92,605 93,240 128,790 Total Personnel Costs: $ 260,950 $ 242,462 $ 235,883 $ 276,217 $ 297,757 $ 287,915 $ 381,865 Non -Personnel Costs: 7001 Communications 3,025 2,639 3,036 2,836 3,080 3,200 3,100 7002 Postage and Freight 163 172 272 320 692 500 1,000 7004Insurance 2,686 2,813 3,557 2,857 2,958 3,400 3,925 7006 Legal 0 0 0 0 0 0 5,000 7009 Contracted Services 19,372 2,275 2,067 1,949 4,696 4,000 117,500 7010 Engineering 0 0 0 0 0 0 25,000 7011 Testing 0 322 0 20 102 0 0 7211 Gas & Lube 48 179 120 368 184 0 175 7215 Operating Supplies 1,242 1,999 4,682 6,567 4,138 2,700 6,000 7216 Maintenance & Repair 1,798 900 0 0 0 2,000 450 7217 Small Tools & Equipment 800 0 0 1,386 1,850 2,500 1,500 7300Advertising 668 3,905 222 358 1,198 0 1,000 7301 Subscriptions & Dues 0 274 1,420 2,646 630 0 3,000 7302 Travel & Subsistence 384 2,004 6,605 8,982 1,361 8,000 10,000 7303 Education & Training 415 800 1,842 (473) 123 3,000 3,000 7810 Miscellaneous Expense 42 29 180 87 124 500 100 Total Non -Personnel Costs: $ 30,643 $ 18,311 $ 24,003 $ 27,903 $ 21,136 $ 29,800 $ 180,750 Total Expenditures: $ 291,593 $ 260,773 $ 259,886 $ 304,120 $ 318,893 $ 317,715 $ 562,615 61 Page 29 of 107 Revenues Operating Revenues: Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 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 7006 Legal 7009 Contracted Services 7011 Testing 7012 Other Special Services 7017 Rents & Leases 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7810 Miscellaneous Expense 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures City of Seward General Fund Finance 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ $ 0 509,400 537,000 520,312 512,193 340,785 482,699 566,175 7,956 6,320 5,015 938 4,788 4,064 5,500 9,480 11,729 12,155 8,864 6,909 7,889 8,300 0 0 7,421 0 918 0 0 5,972 6,544 5,431 4,996 2,679 4,228 2,650 32,020 30,432 54,612 53,666 38,538 47,953 0 57,184 51,799 41,522 128,729 107,067 26,103 125,775 220,294 220,923 229,666 227,327 160,093 266,400 249,347 $ 842,306 $ 864,747 $ 876,134 $ 936,713 $ 661,777 $ 839,336 $ 957,747 12,809 10,909 10,090 9,816 10,852 9,750 11,800 2,047 2,039 1,602 2,145 1,641 2,100 4,200 108 0 0 85 0 0 50 8,980 9,940 12,361 10,592 10,915 12,000 14,600 0 0 0 0 0 0 1,500 12,215 3,162 11,186 2,616 26,813 9,500 7,300 342 114 661 0 0 300 200 0 0 0 90 195 0 100 404 0 0 0 0 0 0 525 0 452 169 0 0 300 33,037 25,890 23,073 13,895 15,190 25,000 20,000 22,460 18,426 17,958 17,135 20,118 19,000 20,000 4,163 3,895 5,313 6,558 3,878 5,000 5,000 1,762 2,562 2,373 618 1,302 2,500 2,600 1,466 1,050 4,911 1,129 999 2,500 21,500 21,466 6,616 20,536 8,906 1,339 11,000 10,000 16,073 2,871 7,468 6,243 3,166 5,000 6,550 450 0 0 0 0 0 0 519 1,183 63 0 15 1,000 100 0 0 0 0 0 5,000 0 $ 138,826 $ 88,657 $ 118,047 $ 79,997 $ 96,423 $ 109,650 $ 125,800 62 Page 30 of 107 Revenues: Operating Revenues: Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue Expenditures Personnel Costs: 6100 Medicare 6101 Unemployment Insurance 6209 PERS DC Forfeitures Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7008 CY Legal Recovery 7009 Contracted Services 7010 Engineering 7011 Testing 7012 Other Special Services 7016 Heating Fuel 7215 Operating Supplies 7216 Maintenance & Repair 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7304 Equipment Rent 7801 Contributions to Chamber 7802 Contributions to Senior Citizens 7803 Contributions to B&G Club 7808 Bad Debt Expense 7810 Miscellaneous Expense 7813 Contributions to Small Business Position 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures City of Seward General Fund General Services 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 0 0 (33) 0 0 0 0 0 0 0 0 (5,195) 10,000 0 0 0 0 (24,737) 0 0 0 $ 0 $ 0 $ (33) $ (24,737) $ (5,195) $ 10,000 $ 0 2,812 2,925 3,734 1,956 3,985 2,000 5,100 2,557 4,379 1,776 3,535 6,037 4,800 7,250 3,335 3,094 3,148 6,687 6,564 25,000 8,075 2,188 1,936 450 8,358 475 1,500 13,675 64,888 84,444 250,089 195,116 122,077 80,000 66,000 0 0 (882) 0 (40,000) 0 0 14,223 7,559 13,345 43,220 30,090 15,000 51,075 0 0 0 25,218 603 25,000 35,000 0 357 0 0 0 0 600 630 906 0 0 505 0 500 0 0 0 (38) 0 0 0 7,059 4,488 4,426 4,366 515 4,700 5,250 1,352 180 (253) 4,306 248 2,000 1,125 449 362 117 1,372 (244) 0 500 2,726 607 336 0 0 1,200 700 1,641 1,810 3,086 3,069 0 0 0 5,036 5,036 3,763 66 214 7,000 2,400 210,991 229,302 252,923 260,454 278,032 278,032 108,717 75,000 75,000 75,000 82,900 80,000 80,000 80,000 25,000 25,000 25,000 25,000 25,000 25,000 0 1,062 98 0 0 0 0 0 61,838 5,059 3,135 844 10,556 10,000 500 0 0 0 0 0 0 25,000 2,568 0 19,912 0 4,498 0 0 $ 485,355 $ 452,542 $ 659,105 $ 666,429 $ 529,155 $ 561,232 $ 411,467 63 Page 31 of 107 City of Seward General Fund Police 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4102 DMV - Drivers License 21,353 18,908 15,818 29,910 20,490 19,000 15,000 4103 DMV - Motor Vehicles 61,551 50,388 60,985 70,826 43,541 58,000 60,000 4203 Dispatch Contract w/State of AK 36,000 36,000 36,000 36,000 36,000 36,000 36,000 4204 KPB 911 Dispatch 52,560 52,800 52,800 52,800 52,800 52,800 52,800 4251 Federal GF Grants 0 721 3,735 0 8,707 0 0 4253 Misc GF Grants 0 0 0 0 1,850 0 0 4322 Miscellaneous Dispatching 10,000 10,000 10,000 10,000 10,000 10,000 10,000 4323 Miscellaneous Police Fees 2,389 2,500 2,135 3,506 1,870 2,500 2,500 Total Operating Revenue: $ 183,853 $ 171,317 $ 181,473 $ 203,042 $ 175,258 $ 178,300 $ 176,300 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 183,853 171,317 181,473 203,042 175,258 178,300 176,300 Expenditures: Personnel Costs 6000 Salaries 899,329 985,562 1,011,539 972,089 565,021 1,115,537 1,430,175 6001Overtime 61,354 93,588 103,936 154,603 62,645 97,755 100,000 6100 Medicare 21,174 22,855 24,983 23,941 9,889 25,685 29,925 6101 Unemployment Insurance 5,640 4,810 0 0 1,682 0 0 6102 Workers' Compensation 37,457 53,782 68,885 73,124 34,444 75,513 89,515 6200 Leave Time 116,156 145,472 116,036 98,664 57,805 122,372 0 6201 Retirement Benefits 106,882 107,380 99,652 306,681 198,488 66,145 309,200 6202 Health Insurance 448,549 451,281 495,540 516,866 273,543 599,400 673,466 Total Personnel Costs: $ 1,696,541 $ 1,864,730 $ 1,920,571 $ 2,145,968 $ 1,203,517 $ 2,102,407 $ 2,632,281 Non -Personnel Costs: 7001 Communications 20,338 17,815 20,996 21,267 24,130 20,000 20,000 7002 Postage and Freight 1,795 1,129 726 1,309 985 2,000 1,300 7003 Bank and Credit Card Fees 6,306 5,396 6,529 8,541 5,511 6,100 6,000 7004Insurance 78,463 66,096 75,851 65,455 79,931 80,000 80,000 7006 Legal 0 0 0 0 0 0 10,000 7009 Contracted Services 1,663 2,919 2,671 7,587 59,498 5,000 68,000 7011 Testing 1,062 322 20 0 0 0 0 7012 Other Special Services 4,947 2,260 3,206 1,606 12,766 3,300 4,175 7016 Heating Fuel 450 0 0 0 0 0 0 7018 Towing Fees 0 0 0 0 0 0 5,000 7210 Vehicle Supplies 0 0 0 0 4,022 0 0 7211 Gas & Lube 10,920 12,853 15,502 12,177 12,702 19,000 19,000 7212 Uniform Allowance 2,906 5,052 3,272 4,513 5,191 5,000 8,000 7213 Safety Equipment 1,630 1,387 1,230 1,666 4,156 2,000 6,500 7215 Operating Supplies 11,633 13,710 11,056 10,739 25,364 14,500 13,775 7216 Maintenance & Repair 9,823 14,486 16,134 15,963 36,140 20,000 19,000 7217 Small Tools & Equipment 2,860 4,069 0 9,174 5,476 6,000 8,000 7300Advertising 2,992 6,278 1,767 408 1,010 2,000 2,000 7301 Subscriptions & Dues 5,136 4,957 4,890 3,465 1,150 6,000 5,000 7302 Travel & Subsistence 22,645 26,732 40,491 16,114 15,615 20,000 26,000 7303 Education & Training 3,503 2,504 12,480 2,119 16,170 25,000 15,000 7304 Equipment Rent 2,560 2,028 1,515 0 0 2,500 3,000 7309 Police Academy Training 0 0 0 0 0 0 26,000 7808 Bad Debt Expense 30 0 0 0 0 0 0 64 Page 32 of 107 City of Seward General Fund Police 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 7810 Miscellaneous Expense 1,313 2,313 1,826 1,437 167 3,500 1,000 8103 Capital Equipment 48,037 0 0 0 0 0 0 8104 Motor Pool Rent 0 0 0 0 50,000 50,000 67,350 Total Non -Personnel Costs: $ 241,012 $ 192,306 $ 220,162 $ 183,540 $ 359,984 $ 291,900 $ 414,100 Total Expenditures: $ 1,937,553 $ 2,057,036 $ 2,140,733 $ 2,329,508 $ 1,563,501 $ 2,394,307 $ 3,046,381 65 Page 33 of 107 City of Seward General Fund Jail 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 350,000 368,952 4251 Federal GF Grants 0 0 0 0 635 0 0 4300 Admin Expense - Jail 0 99,951 0 0 0 0 0 4382 Jail Facility Rental 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 $ 398,952 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 398,952 498,903 398,952 398,952 399,587 380,000 398,952 Expenditures: Personnel Costs 6000 Salaries 227,812 201,000 191,977 185,951 119,232 308,295 285,975 6001Overtime 35,059 44,030 69,705 43,942 23,750 45,952 50,000 6100 Medicare 4,136 3,658 3,745 3,434 2,671 5,363 4,125 6101 Unemployment Insurance 0 0 157 0 1,370 0 0 6102 Workers' Compensation 20,622 19,446 22,115 21,550 11,596 33,998 19,250 6200 Leave Time 15,325 19,914 16,270 18,055 11,402 31,172 0 6201 Retirement Benefits 30,713 25,078 23,535 67,676 62,472 19,194 71,625 6202 Health Insurance 135,666 121,685 132,736 138,912 80,438 199,800 150,914 Total Personnel Costs: $ 469,333 $ 434,811 $ 460,240 $ 479,520 $ 312,931 $ 643,774 $ 581,889 Non -Personnel Costs: 7001 Communications 4,925 4,382 5,071 5,848 5,771 4,500 6,000 7002 Postage and Freight 213 199 3 10 74 1,000 100 7004Insurance 25,682 20,754 22,094 18,844 24,034 23,000 22,300 7009 Contracted Services 0 595 910 649 911 2,000 2,450 7011 Testing 341 188 321 0 0 200 350 7017 Rents & Leases 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 1,600 7214 Janitorial Supplies 1,232 1,320 0 0 0 2,000 600 7215 Operating Supplies 3,753 3,554 5,000 755 2,340 6,500 5,850 7216 Maintenance & Repair 700 585 3,330 0 1,959 3,000 3,300 7217 Small Tools & Equipment 560 1,149 1,293 0 314 2,000 2,675 7218 Inmate Meals 10,061 8,628 5,635 8,386 10,926 9,000 9,000 7300 Advertising 1,461 3,960 0 0 0 1,000 1,000 7301 Subscriptions & Dues 543 94 89 0 0 1,000 150 7302 Travel & Subsistence 1,548 2,055 630 0 1,390 2,000 3,000 7303 Education & Training 20 275 0 0 0 2,000 500 7307 GF Administrative Fee 97,097 99,951 91,513 92,761 110,103 112,537 114,788 7810 Miscellaneous Expense 270 50 200 215 191 1,200 300 Total Non -Personnel Costs: $ 179,828 $ 178,350 $ 167,080 $ 157,468 $ 189,599 $ 205,437 $ 203,963 Total Expenditures: $ 649,161 $ 613,161 $ 627,320 $ 636,988 $ 502,530 $ 849,211 $ 785,852 66 Page 34 of 107 City of Seward General Fund Animal Control 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4104 Animal Control Licenses 105 145 90 200 235 200 175 4253 Misc Grants 0 0 600 0 0 0 0 4320 Misc Dog Fees 1,075 742 540 1,139 550 600 550 Total Operating Revenue: $ 1,180 $ 887 $ 1,230 $ 1,339 $ 785 $ 800 $ 725 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 1,180 887 1,230 1,339 785 800 725 Expenditures: Personnel Costs: 6000 Salaries 55,354 58,302 57,899 66,452 67,033 79,575 83,375 6001Overtime 4,106 3,272 7,146 3,704 4,967 0 4,325 6100 Medicare 899 913 953 995 1,075 1,219 2,950 6101 Unemployment Insurance 0 0 1,602 0 0 0 0 6102 Workers' Compensation 7,066 5,296 3,512 4,002 3,502 8,065 5,150 6200 Leave Time 5,675 5,372 5,676 6,877 6,926 9,045 0 6201 Retirement Benefits 6,655 6,275 5,760 24,142 74,416 4,365 18,175 6202 Health Insurance 26,961 27,860 29,254 33,127 14,922 33,300 15,550 Total Personnel Costs: $ 106,716 $ 107,290 $ 111,802 $ 139,299 $ 172,841 $ 135,569 $ 129,525 Non -Personnel Costs: 7001 Communications 1,288 644 418 340 440 1,200 650 7002 Postage and Freight 143 51 0 0 0 500 100 7004 Insurance 1,241 1,247 1,492 1,361 1,613 1,000 1,825 7009 Contracted Services 0 0 95 85 0 0 0 7011 Testing 0 186 0 0 0 0 0 7012 Other Special Services 0 0 0 0 (10,500) 0 0 7015 Utilities 5,482 6,753 6,153 5,900 7,954 6,000 10,000 7211 Gas & Lube 532 213 173 137 73 1,000 3,000 7212 Uniform Allowance 499 415 0 358 1,202 1,200 1,200 7215 Operating Supplies 3,344 3,882 5,600 1,779 936 5,000 3,875 7216 Maintenance & Repair 114 24,782 1,145 233 40 4,000 4,425 7217 Small Tools & Equipment 0 399 592 173 0 1,500 1,500 7300Advertising 610 1,079 0 312 0 1,000 400 7301 Subscriptions & Dues 125 149 175 0 25 500 100 7302 Travel & Subsistence 0 1,114 401 864 0 2,500 1,000 7303 Education & Training 0 0 174 200 347 500 1,000 7304 Equipment Rent 95 255 0 0 0 500 100 7810 Miscellaneous Expense 0 0 0 423 0 1,200 100 Total Non -Personnel Costs: $ 13,473 $ 41,169 $ 16,418 $ 12,165 $ 2,130 $ 27,600 $ 29,275 Total Expenditures: $ 120,189 $ 148,459 $ 128,220 $ 151,464 $ 174,971 $ 163,169 $ 158,800 67 Page 35 of 107 City of Seward General Fund Fire Department 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: Total Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Expenditures: Personnel Costs: 6000 Salaries 162,934 148,186 158,822 177,129 96,404 190,378 225,500 6100 Medicare 2,550 2,367 2,461 2,895 1,492 2,927 4,150 6101 Unemployment Insurance 0 0 0 0 7,770 0 0 6102 Workers' Compensation 17,797 15,181 17,564 18,077 7,099 17,916 21,750 6200 Leave Time 21,257 13,546 20,198 22,937 10,121 23,287 0 6201 Retirement Benefits 18,851 16,067 15,155 47,709 46,565 10,478 49,500 6202 Health Insurance 73,605 70,330 73,425 93,273 46,991 91,575 109,123 Total Personnel Costs: $ 296,994 $ 265,677 $ 287,625 $ 362,020 $ 216,442 $ 336,561 $ 410,023 Non -Personnel Costs: 7001 Communications 9,201 7,290 9,120 8,985 10,405 9,000 12,000 7002 Postage and Freight 1,990 1,233 1,396 1,643 1,232 1,622 1,800 7004Insurance 26,358 26,227 23,686 19,846 23,904 30,784 33,000 7006 Legal 0 0 0 0 0 0 2,000 7009 Contracted Services 1,379 1,879 17,074 7,539 10,152 4,324 19,000 7011 Testing 0 48 311 305 0 104 500 7015 Utilities 70,419 119,254 133,616 135,868 137,329 149,244 144,000 7016 Heating Fuel 7,982 7,817 10,090 10,781 9,087 9,193 13,000 7210 Vehicle Supplies 4,494 2,608 1,934 5,751 1,598 4,324 13,000 7211 Gas & Lube 4,378 4,401 3,097 3,262 2,365 9,739 10,000 7212 Uniform Allowance 482 995 1,832 2,058 2,796 500 2,200 7213 Safety Equipment 1,562 2,835 0 495 1,014 2,100 45,000 7214 Janitorial Supplies 0 0 0 0 0 0 1,000 7215 Operating Supplies 6,125 5,963 5,083 6,630 5,636 7,038 8,500 7216 Maintenance & Repair 9,897 9,513 15,984 17,789 14,242 13,520 25,000 7217 Small Tools & Equipment 3,094 1,681 2,151 6,841 6,763 7,038 10,500 7300Advertising 107 1,636 358 0 1,267 324 575 7301 Subscriptions & Dues 592 2,376 1,790 2,533 3,128 1,500 3,150 7302 Travel & Subsistence 4,410 4,245 4,004 6,365 2,872 6,570 11,500 7303 Education & Training 1,615 3,484 1,620 1,045 525 1,701 9,000 7304 Equipment Rent 890 1,780 665 0 0 1,623 1,800 7810 Miscellaneous Expense 325 5,125 0 0 0 0 0 8104 Motor Pool Rent 0 0 0 0 60,000 60,000 60,000 Total Non -Personnel Costs: $ 155,300 $ 210,390 $ 233,811 $ 237,736 $ 294,315 $ 320,248 $ 426,525 Total Expenditures: $ 452,294 $ 476,067 $ 521,436 $ 599,756 $ 510,757 $ 656,809 $ 836,548 68 Page 36 of 107 City of Seward General Fund Volunteers 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4251 Federal GF Grants 7,988 6,367 7,313 2,668 20,201 2,774 0 4252 State GF Grants 0 0 0 0 0 0 4,500 Total Operating Revenue: $ 7,988 $ 6,367 $ 7,313 $ 2,668 $ 20,201 $ 2,774 $ 4,500 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 7,988 6,367 7,313 2,668 20,201 2,774 4,500 Expenditures: Personnel Costs 6102 Workers' Compensation 0 0 3,947 3,834 4,163 4,680 7,300 Total Personnel Costs: $ 0 $ 0 $ 3,947 $ 3,834 $ 4,163 $ 4,680 $ 7,300 Non -Personnel Costs: 7001 Communications 308 0 0 0 7 104 100 7002 Postage and Freight 1,224 1,057 708 1,937 1,124 869 1,200 7004Insurance 47 4,332 0 0 0 0 4,500 7009 Contracted Services 859 390 398 615 10 0 650 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 7211 Gas & Lube 0 56 0 76 0 0 0 7212 Uniform Allowance 1,252 1,167 1,162 2,627 56 1,519 2,000 7213 Safety Equipment 0 0 0 0 375 0 18,000 7215 Operating Supplies 5,748 3,013 1,839 4,260 18,769 3,246 5,700 7216 Maintenance & Repair 1,875 1,451 1,086 2,193 1,969 2,869 5,000 7217 Small Tools & Equipment 16,041 11,168 17,530 6,092 16,921 18,374 47,000 7300 Advertising 0 0 0 0 0 0 700 7301 Subscriptions & Dues 1,004 0 0 0 450 0 600 7302 Travel & Subsistence 5,498 7,939 574 2,796 192 4,324 6,000 7303 Education & Training 3,113 1,538 3,195 4,640 4,520 3,869 6,500 7806 Volunteer Fireman Stipend 20,000 20,000 34,000 46,000 38,000 38,000 38,800 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 $ 73,174 $ 140,250 Total Expenditures: $ 57,139 $ 52,216 $ 64,439 $ 82,748 $ 86,556 $ 77,854 $ 147,550 69 Page 37 of 107 City of Seward General Fund Emergency Preparedness 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues 4251 Federal GF Grants 0 0 10,677 0 0 0 0 Total Operating Revenue: $ 0 $ 0 $ 10,677 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 0 0 10,677 0 0 0 0 Expenditures: Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Personnel Costs: 7001 Communications 701 833 1,587 2,121 2,707 2,168 2,500 7002 Postage and Freight 0 13 75 15 0 104 50 7009 Contracted Services 0 177 0 6,300 0 4,800 6,400 7015 Utilities 1,883 1,904 2,398 2,533 3,072 2,168 9,000 7211 Gas & Lube 73 42 0 82 0 0 0 7215 Operating Supplies 176 0 1,723 1,573 1,429 3,000 10,000 7216 Maintenance & Repair 58 1,203 2,576 0 577 220 750 7217 Small Tools & Equipment 200 314 11,460 478 0 649 11,500 7302 Travel & Subsistence 25 455 0 1,220 0 577 5,000 7303 Education & Training 371 0 0 390 0 1,077 5,000 8103 Capital Equipment 0 0 3,829 2,984 0 0 0 Total Non -Personnel Costs: $ 3,487 $ 4,941 $ 23,648 $ 17,696 $ 7,785 $ 14,763 $ 50,200 Total Expenditures: $ 3,487 $ 4,941 $ 23,648 $ 17,696 $ 7,785 $ 14,763 $ 50,200 70 Page 38 of 107 City of Seward General Fund SVAC 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues Total Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Expenditures: Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Personnel Costs: 7002 Postage and Freight 0 0 0 0 0 168 0 7004Insurance 3,148 3,569 3,130 2,627 3,929 3,674 5,000 7012 Other Special Services 20,000 20,000 20,000 20,000 20,000 20,000 20,000 7211 Gas&Lube 569 1,109 742 267 560 3,246 1,500 7216 Maintenance & Repair 0 745 1,872 1,193 1,550 2,324 1,550 7303 Education & Training 0 0 0 0 0 0 500 7806 Volunteer Fireman Stipend 0 0 0 0 0 0 8,800 Total Non -Personnel Costs: $ 23,717 $ 25,423 $ 25,744 $ 24,087 $ 26,039 $ 29,412 $ 37,350 Total Expenditures: $ 23,717 $ 25,423 $ 25,744 $ 24,087 $ 26,039 $ 29,412 $ 37,350 71 Page 39 of 107 Revenues: Operating Revenues: 4100 Building Permits 4107 Inspection Fees Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue Total Revenue Expenditures Personnel Costs: 6000 Salaries 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 7006 Legal 7009 Contracted Services 7011 Testing 7012 Other Special Services 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures City of Seward General Fund Building Inspection 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 Actual Actual Actual Actual Actual Budget 2022 Budget 55,367 32,630 40,427 98,978 45,777 41,600 50,100 0 0 0 3,553 1,363 0 1,650 $ 55,367 $ 32,630 $ 40,427 $ 102,531 $ 47,140 $ 41,600 $ 51,750 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 73,282 73,584 75,636 81,505 114,272 91,283 163,250 1,170 1,163 1,243 1,322 1,791 1,394 2,375 912 937 878 858 2,345 798 10,625 8,779 9,917 9,126 9,546 10,244 9,462 0 9,069 8,309 7,766 16,750 29,311 4,990 35,575 33,505 34,678 36,986 43,338 70,466 41,625 122,920 $ 126,717 $ 128,588 $ 131,635 $ 153,319 $ 228,429 $ 149,552 $ 334,745 3,785 2,151 2,202 2,024 2,582 2,601 3,600 53 71 146 26 271 104 125 1,451 1,475 1,674 1,531 1,844 1,519 1,700 0 0 0 0 0 0 5,000 0 0 0 642 1,588 0 1,600 0 0 106 0 0 0 0 0 0 0 0 259 0 0 72 170 70 0 0 0 100 137 166 258 207 273 545 800 0 0 120 140 612 0 300 1,058 893 590 745 720 1,844 1,100 0 279 539 1,428 685 364 700 2,873 677 958 1,315 3,345 2,168 6,500 375 213 680 429 195 324 1,000 1,453 2,017 1,739 1,017 250 2,701 4,000 200 540 360 380 682 817 4,000 890 0 665 0 254 2,713 400 0 0 0 0 4,000 4,000 4,000 $ 12,347 $ 8,652 $ 10,107 $ 9,884 $ 17,560 $ 19,700 $ 34,925 72 Page 40 of 107 Revenues: Operating Revenues: 4330 Street Work Orders 4332 GF Equipment Rent Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue City of Seward General Fund Street Operations 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 Actual Actual Actual Actual 2020 2021 2022 Actual Budget Budget 0 0 1,136 0 0 0 0 0 0 570 0 0 0 0 $ 0 $ 0 $ 1,706 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 0 0 1,706 0 0 0 0 Expenditures: Personnel Costs: 6000 Salaries 82,946 109,407 132,707 143,079 161,992 160,656 268,575 6001Overtime 15,388 6,807 11,809 6,435 17,534 2,385 9,000 6002 Standby Time 248 339 496 2,887 (5,027) 0 0 6100 Medicare 1,437 1,708 2,355 2,255 2,813 2,272 4,025 6101 Unemployment Insurance 5,550 2,617 0 0 0 2,000 0 6102 Workers' Compensation 10,802 12,851 16,399 18,433 20,354 20,307 19,400 6200 Leave Time 10,809 15,790 19,568 14,133 16,777 19,608 0 6201 Retirement Benefits 11,094 11,731 13,439 44,633 38,195 10,306 60,500 6202 Health Insurance 44,870 57,979 69,187 96,802 126,763 91,861 170,331 6203 In Lieu of FICA 461 0 0 0 0 0 0 Total Personnel Costs: $ 183,605 $ 219,229 $ 265,960 $ 328,657 $ 379,401 $ 309,395 $ 531,831 Non -Personnel Costs: 7001 Communications 169 1,020 509 127 180 1,000 375 7002 Postage and Freight 615 3,594 2,940 297 1,607 3,600 1,775 7004Insurance 21,816 20,451 20,935 22,183 25,722 22,000 28,300 7006 Legal 0 0 0 0 0 0 2,000 7009 Contracted Services 56,400 19,532 19,557 3,919 25,357 25,000 20,800 7011 Testing 976 1,647 742 514 0 1,000 650 7015 Utilities 98,357 93,400 99,531 98,916 102,446 108,500 108,500 7210 Vehicle Supplies 485 550 0 0 70 0 0 7211 Gas & Lube 26,772 43,644 29,250 16,726 20,891 28,000 28,000 7212 Uniform Allowance 0 48 270 150 150 850 850 7213 Safety Equipment 837 700 1,079 300 305 1,200 1,200 7215 Operating Supplies 56,410 19,710 18,998 15,867 25,420 18,500 25,000 7216 Maintenance & Repair 57,779 33,447 25,227 7,723 15,376 25,000 25,000 7217 Small Tools & Equipment 2,207 3,517 937 248 976 2,100 1,325 7300 Advertising 1,582 419 0 359 136 400 400 7301 Subscriptions & Dues 1,980 45 206 29 240 350 500 7302 Travel & Subsistence 662 1,488 786 1,543 1,747 1,200 1,150 7303 Education & Training 1,008 284 0 1,380 689 1,200 1,200 7304 Equipment Rent 0 0 1,515 40 0 1,000 275 7810 Miscellaneous Expense 1,865 1,721 1,819 675 718 2,000 1,375 7811 Miscellaneous Programs 0 28 0 0 0 0 0 8101Infrastructure 0 0 0 0 0 0 126,766 8103 Capital Equipment 0 7,500 2,511 0 0 0 0 8104 Motor Pool Rent 0 0 0 0 90,000 90,000 104,000 Total Non -Personnel Costs: $ 329,920 $ 252,745 $ 226,812 $ 170,996 $ 312,030 $ 332,900 $ 479,441 Total Expenditures: $ 513,525 $ 471,974 $ 492,772 $ 499,653 $ 691,431 $ 642,295 $ 1,011,272 73 Page 41 of 107 City of Seward General Fund Snow & Ice 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues Total Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Expenditures: Personnel Costs: 6000 Salaries 70,763 58,623 39,717 7,136 25,766 82,273 0 6001Overtime 8,521 41,588 20,690 6,353 18,845 4,530 0 6002 Standby Time 5,537 5,489 4,127 1,920 882 6,106 0 6100 Medicare 1,241 1,595 972 242 708 1,571 0 6102 Workers' Compensation 10,453 6,126 9,010 2,170 4,476 12,748 0 6201 Retirement Benefits 10,404 11,366 6,050 1,133 24,633 3,451 0 6202 Health Insurance 40,922 35,991 30,174 9,390 19,795 52,328 0 Total Personnel Costs: $ 147,841 $ 160,778 $ 110,740 $ 28,344 $ 95,105 $ 163,007 $ 0 Non -Personnel Costs: 7002 Postage and Freight 117 3,764 2,987 391 0 3,000 1,475 7009 Contracted Services 1,219 21,356 38,201 11,036 0 12,000 12,500 7015 Utilities 0 175 0 0 0 0 0 7211 Gas & Lube 4,390 1,027 4,599 7,071 17,378 10,000 35,000 7213 Safety Equipment 0 49 17 0 0 500 500 7215 Operating Supplies 47,726 109,432 52,602 68,442 108,569 50,000 75,000 7216 Maintenance & Repair 8,527 36,504 18,626 8,244 7,538 23,500 14,450 7217 Small Tools & Equipment 0 1,011 240 14 20 500 325 7300 Advertising 0 0 0 260 0 300 0 7301 Subscriptions & Dues 0 41 0 0 0 0 0 7302 Travel & Subsistence 0 0 23 0 0 750 0 7303 Education & Training 0 30 0 0 0 250 0 7810 Miscellaneous Expense 0 0 359 0 147 500 100 8103 Capital Equipment 0 0 8,500 6,432 0 0 0 8104 Motor Pool Rent 0 0 0 0 35,000 35,000 35,000 Total Non -Personnel Costs: $ 61,979 $ 173,389 $ 126,154 $ 101,890 $ 168,652 $ 136,300 $ 174,350 Total Expenditures: $ 209,820 $ 334,167 $ 236,894 $ 130,234 $ 263,757 $ 299,307 $ 174,350 74 Page 42 of 107 City of Seward General Fund City Shop 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4331 Shop Work Orders 2,221 4,935 3,244 2,721 1,474 2,000 1,775 Total Operating Revenue: $ 2,221 $ 4,935 $ 3,244 $ 2,721 $ 1,474 $ 2,000 $ 1,775 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 2221 4 935 3244 2721 1 474 2000 1775 Expenditures: Personnel Costs 6000 Salaries 111,815 125,864 120,161 88,807 89,655 69,932 113,400 6001Overtime 7,178 15,069 6,067 6,443 9,526 2,472 8,225 6002 Standby Time 2,141 2,419 1,684 5,733 2,661 1,987 5,950 6100 Medicare 1,526 2,107 1,936 1,537 1,794 1,130 1,850 6101 Unemployment Insurance 0 3,885 0 0 (28) 0 0 6102 Workers' Compensation 2,055 14,911 13,117 7,728 6,936 7,387 9,075 6200 Leave Time 11,548 6,110 8,623 9,444 7,622 7,910 0 6201 Retirement Benefits 12,409 14,823 11,766 18,714 17,493 4,046 27,850 6202 Health Insurance 43,015 60,918 59,447 46,739 44,755 36,630 45,626 6203 In Lieu of FICA 461 0 0 0 0 0 0 Total Personnel Costs: $ 192,148 $ 246,106 $ 222,801 $ 185,145 $ 180,414 $ 131,494 $ 211,976 Non -Personnel Costs: 7001 Communications 8,855 7,825 8,743 9,308 9,532 8,000 8,750 7002 Postage and Freight 625 1,623 1,230 1,198 2,541 1,500 1,450 7004Insurance 6,216 5,893 6,099 5,149 6,023 6,500 6,625 7009 Contracted Services 774 1,331 2,653 4,583 7,207 2,000 5,000 7010 Engineering 0 0 0 0 0 0 5,000 7011 Testing 404 92 106 432 0 0 0 7015 Utilities 33,258 31,048 31,849 27,802 30,199 33,000 33,000 7016 Heating Fuel 12,673 17,031 16,627 14,261 15,373 17,000 17,000 7210 Vehicle Supplies 0 50 0 0 23 0 0 7211 Gas & Lube 4,127 10,638 10,305 5,366 3,251 7,600 7,600 7213 Safety Equipment 1,922 1,631 1,370 335 669 1,500 1,000 7214 Janitorial Supplies 657 66 43 0 0 0 0 7215 Operating Supplies 45,851 20,282 37,228 21,882 28,753 28,000 28,000 7216 Maintenance & Repair 10,067 3,665 3,946 18,124 43,403 4,900 15,000 7217 Small Tools & Equipment 7,241 10,071 9,665 4,848 4,308 7,300 7,300 7300 Advertising 1,948 1,066 0 166 84 0 0 7301 Subscriptions & Dues 1,736 534 441 1,308 2,765 2,000 2,500 7302 Travel & Subsistence 91 247 525 0 328 1,000 500 7303 Education & Training 25 199 0 82 453 500 500 7810 Miscellaneous Expense 317 1,753 451 242 68 1,000 575 8102 Buildings 0 0 3,300 0 0 0 0 8103 Capital Equipment 0 6,678 14,618 0 12,434 0 0 8104 Motor Pool Rent 0 0 0 0 8,000 8,000 8,000 Total Non -Personnel Costs: $ 136,787 $ 121,723 $ 149,199 $ 115,086 $ 175,414 $ 129,800 $ 147,800 Total Expenditures: $ 328,935 $ 367,829 $ 372,000 $ 300,231 $ 355,828 $ 261,294 $ 359,776 75 Page 43 of 107 City of Seward General Fund City Hall 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4383 Municipal Building Rent 54,220 49,850 109,022 42,611 64,940 43,471 52,200 Total Operating Revenue: $ 54,220 $ 49,850 $ 109,022 $ 42,611 $ 64,940 $ 43,471 $ 52,200 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue sa 99n as R.qn 1na n99 a9 F,11 Fa aan al a71 sq 9nn Expenditures: Personnel Costs 6000 Salaries 77,028 72,051 59,057 39,139 40,476 42,290 45,800 6001Overtime 1,045 221 190 137 (5,022) 0 500 6100 Medicare 1,217 1,207 885 576 620 650 675 6102 Workers' Compensation 10,214 14,233 8,368 6,012 4,942 6,073 3,300 6200 Leave Time 10,354 12,420 6,463 4,587 4,926 5,124 0 6201 Retirement Benefits 9,636 8,810 5,608 14,387 20,172 2,328 10,000 6202 Health Insurance 53,845 55,808 45,739 33,113 14,148 33,300 15,502 Total Personnel Costs: $ 163,339 $ 164,750 $ 126,310 $ 97,951 $ 80,262 $ 89,765 $ 75,777 Non -Personnel Costs: 7001 Communications 705 660 737 807 893 800 775 7002 Postage and Freight 28 18 18 0 53 200 50 7004Insurance 8,472 7,797 7,973 7,165 9,908 8,500 10,900 7009 Contracted Services 12,206 10,903 6,900 8,315 13,747 10,000 9,650 7010 Engineering 0 0 0 0 258 0 0 7011 Testing 0 205 0 0 0 0 0 7015 Utilities 64,547 68,077 58,644 62,533 66,263 66,000 65,000 7016 Heating Fuel 10,832 14,162 13,795 15,744 11,916 13,000 13,000 7211 Gas & Lube 322 1,717 668 289 409 800 800 7212 Uniform Allowance 0 0 0 0 0 300 300 7213 Safety Equipment 663 635 155 11 429 250 250 7214 Janitorial Supplies 1,497 0 0 0 1,251 0 0 7215 Operating Supplies 3,433 5,297 2,859 3,320 3,981 6,000 3,775 7216 Maintenance & Repair 6,482 5,483 577 5,712 3,418 6,000 3,725 7217 Small Tools & Equipment 1,497 606 780 239 80 500 500 7300 Advertising 451 0 0 0 84 0 0 7301 Subscriptions & Dues 0 28 0 103 0 0 0 7302 Travel & Subsistence 0 0 0 0 0 600 0 7303 Education & Training 0 0 0 0 0 100 0 7810 Miscellaneous Expense 0 146 169 0 468 250 150 8102 Buildings 0 0 3,520 0 0 0 60,000 Total Non -Personnel Costs: $ 111,135 $ 115,734 $ 96,795 $ 104,238 $ 113,158 $ 113,300 $ 168,875 Total Expenditures: $ 274,474 $ 280,484 $ 223,105 $ 202,189 $ 193,420 $ 203,065 $ 244,652 76 Page 44 of 107 City of Seward General Fund Community Center Building 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues Total Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Expenditures: Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Personnel Costs: 7004Insurance 3,388 3,132 3,201 3,177 4,700 3,400 5,170 7009 Contracted Services 0 1,279 5,029 2,162 2,940 3,000 3,000 7015 Utilities 11,528 11,883 11,106 11,494 11,502 12,000 12,000 7016 Heating Fuel 4,193 4,171 5,356 3,847 1,504 4,500 4,500 7211 Gas & Lube 0 0 0 767 0 0 0 7214 Janitorial Supplies 632 0 0 0 0 0 0 7215 Operating Supplies 0 1,440 831 0 2 800 400 7216 Maintenance & Repair 0 2,480 2,551 2,181 1,704 4,000 1,500 7810 Miscellaneous Expense 0 0 0 0 0 250 0 8102 Buildings 0 0 4,140 4,140 0 0 0 Total Non -Personnel Costs: $ 19,741 $ 24,385 $ 32,214 $ 27,768 $ 22,352 $ 27,950 $ 26,570 Total Expenditures: $ 19.741 S 24.385 S 32.214 S 27.768 S 22.352 S 27.950 S 26.570 77 Page 45 of 107 City of Seward General Fund City Hall Annex 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues Total Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Operating Revenues Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Expenditures: Personnel Costs: 6000 Salaries 0 663 0 0 0 0 0 6100 Medicare 0 51 0 0 0 0 0 6102 Workers' Compensation 0 95 0 0 0 0 0 Total Personnel Costs: $ 0 $ 809 $ 0 $ 0 $ 0 $ 0 $ 0 Non -Personnel Costs: 7004Insurance 1,998 1,872 1,962 1,936 2,900 2,500 2,150 7009 Contracted Services 680 483 733 2,018 1,345 5,000 2,000 7015 Utilities 12,678 13,328 12,836 12,034 12,629 12,000 13,500 7016 Heating Fuel 3,199 3,544 3,514 3,763 4,371 5,000 5,000 7211 Gas & Lube 0 0 0 554 0 0 0 7213 Safety Equipment 0 89 1,255 0 0 250 225 7215 Operating Supplies 1,759 1,385 2,676 117 1,783 1,000 1,000 7216 Maintenance & Repair 410 1,044 2,363 542 334 2,000 0 7301 Subscriptions & Dues 0 0 0 14 0 0 0 8102 Buildings 0 0 10,400 0 0 0 0 Total Non -Personnel Costs: $ 20,724 $ 21,745 $ 35,739 $ 20,978 $ 23,362 $ 27,750 $ 23,875 Total Expenditures: $ 20.724 $ 22.554 $ 35.739 $ 20.978 $ 23.362 $ 27.750 $ 23.875 78 Page 46 of 107 City of Seward General Fund Parks & Rec - Administration 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 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 Revenue: $ 1,549 $ 0 $ 1,203 $ 100 $ 0 $ 0 $ 1,250 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 1,549 0 1,203 100 0 0 1,250 Expenditures: Personnel Costs 6000 Salaries 76,446 63,387 93,127 99,332 113,490 89,307 564,775 6001Overtime 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 15,925 6101 Unemployment Insurance 0 0 0 0 0 0 1,000 6102 Workers' Compensation 634 1,171 1,169 1,605 821 785 32,475 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 32,031 4,910 114,550 6202 Health Insurance 20,957 18,675 33,488 46,448 23,401 41,625 137,375 Total Personnel Costs: $ 119,495 $ 103,762 $ 151,622 $ 190,383 $ 181,432 $ 149,478 $ 901,375 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 2,575 7006 Legal 0 0 0 0 0 0 500 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 7300Advertising 703 1,814 562 902 710 1,000 2,000 7301 Subscriptions & Dues 25 32 1,542 0 1,481 500 1,500 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 $ 22,425 Total Expenditures: $ 135,982 $ 122,476 $ 172,474 $ 214,058 $ 198,354 $ 171,928 $ 923,800 79 Page 47 of 107 City of Seward General Fund Parks & Rec - Parks Maintenance 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4253 Misc GF Grants 0 0 10,917 53 0 0 0 4349 P&R: Pavilion Fees 0 0 7,570 5,878 1,234 0 0 4357 P&R: Memorial Bench Fees 0 0 0 0 1,000 0 3,000 Total Operating Revenue: $ 0 $ 0 $ 18,487 $ 5,931 $ 2,234 $ 0 $ 3,000 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 0 0 18,487 5,931 2,234 0 3,000 Expenditures: Personnel Costs: 6000 Salaries 83,524 100,202 91,349 98,852 98,674 120,565 0 6001Overtime 5,797 6,538 6,646 7,247 8,291 10,629 0 6100 Medicare 5,125 7,094 5,574 6,233 5,767 7,271 0 6101 Unemployment Insurance 1,696 1,412 1,890 0 676 1,800 0 6102 Workers' Compensation 15,127 14,110 11,611 12,367 9,398 13,107 0 6200 Leave Time 5,289 5,152 7,789 1,620 6,267 0 0 6201 Retirement Benefits 3,290 3,598 2,557 7,173 6,123 2,337 0 6202 Health Insurance 13,368 17,472 17,533 18,732 23,511 29,970 0 Total Personnel Costs: $ 133,216 $ 155,578 $ 144,949 $ 152,224 $ 158,707 $ 185,679 $ 0 Non -Personnel Costs: 7001 Communications 78 104 208 195 335 1,000 500 7002 Postage and Freight 88 664 600 417 19 700 700 7003 Bank and Credit Card Fees 224 0 0 0 0 0 0 7004Insurance 9,227 8,096 10,620 9,277 11,748 9,600 14,100 7009 Contracted Services 2,546 4,474 3,192 44,673 9,347 5,000 7,500 7010 Engineering 0 0 0 0 0 15,000 0 7011 Testing 1,330 1,093 1,208 264 102 1,400 1,400 7015 Utilities 21,249 25,711 20,444 17,726 23,480 22,145 26,000 7016 Heating Fuel 366 941 1,029 507 385 1,200 1,600 7017 Rents & Leases 2,562 0 0 0 0 2,500 2,500 7210 Vehicle Supplies 648 1,550 2,203 297 0 2,000 1,000 7211 Gas & Lube 3,485 7,843 7,244 3,873 3,376 8,000 10,000 7212 Uniform Allowance 505 47 718 365 1,442 700 1,500 7213 Safety Equipment 1,191 2,769 1,268 1,333 518 1,400 1,275 7214 Janitorial Supplies 1,269 1,224 2,310 117 0 2,300 2,300 7215 Operating Supplies 6,895 10,110 13,144 14,036 8,708 13,000 15,000 7216 Maintenance & Repair 9,961 16,980 15,707 8,799 2,267 21,000 15,725 7217 Small Tools & Equipment 4,228 3,912 7,117 2,759 5,072 6,000 5,350 7300Advertising 2,756 1,455 675 669 1,969 1,000 2,000 7301 Subscriptions & Dues 0 46 380 875 0 400 400 7302 Travel & Subsistence 472 647 899 414 731 900 1,000 7303 Education & Training 568 0 849 125 390 1,000 1,000 7304 Equipment Rent 3,193 3,751 2,410 0 0 2,000 2,000 7810 Miscellaneous Expense 141 3,539 91 114 55 1,000 700 8103 Capital Equipment 0 0 20,498 5,092 7,584 0 50,000 8104 Motor Pool Rent 0 0 0 0 12,000 12,000 12,000 Total Non -Personnel Costs: $ 72,982 $ 94,956 $ 112,814 $ 111,927 $ 89,528 $ 131,245 $ 175,550 80 Page 48 of 107 City of Seward General Fund Parks & Rec - Parks Maintenance 2022 Operating Budget Expenditure by Department 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 2022 Budget Budget Total Expenditures: $ 206,198 $ 250,534 $ 257,763 $ 264,151 $ 248,235 $ 316,924 $ 175,550 81 Page 49 of 107 City of Seward General Fund Parks & Rec - Campgrounds 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4347 P&R: Shower Fees 16,793 14,951 20,014 21,222 9,581 18,500 19,500 4349 P&R: Pavilion Fees 3,905 4,823 0 4,807 3,477 7,500 4,750 4350 P&R: Camping Fees 461,663 476,061 500,977 538,325 421,664 505,050 1,000,000 4351 P&R: Camping w/Utilities 343,472 326,597 338,077 353,383 207,317 372,750 450,000 4352 P&R: RV Dump Station 15,225 16,386 17,018 15,173 14,033 16,000 0 4358 P&R: Camping Reservation 0 0 0 0 0 0 50,000 Cancellation Fees Total Operating Revenue: $ 841,058 $ 838,818 $ 876,086 $ 932,910 $ 656,072 $ 919,800 $ 1,524,250 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 841,058 838,818 876,086 932,910 656,072 919,800 1,524,250 Expenditures: Personnel Costs 6000 Salaries 97,987 95,051 106,330 92,111 127,571 144,326 0 6001Overtime 11,117 13,596 16,905 16,029 18,589 10,912 0 6100 Medicare 6,563 5,711 5,728 5,042 6,365 7,672 0 6101 Unemployment Insurance 844 397 0 223 54 600 0 6102 Workers' Compensation 17,793 14,598 15,119 10,581 11,537 14,387 0 6200 Leave Time 0 765 3,086 3,583 (174) 7,253 0 6201 Retirement Benefits 3,073 4,831 5,287 17,282 22,223 3,738 0 6202 Health Insurance 13,362 27,450 32,587 34,933 26,196 48,285 0 Total Personnel Costs: $ 150,739 $ 162,399 $ 185,042 $ 179,784 $ 212,361 $ 237,173 $ 0 Non -Personnel Costs: 7001 Communications 5,455 4,867 5,388 6,197 7,318 5,500 6,725 7002 Postage and Freight 190 5,905 1,270 398 133 1,300 1,275 7003 Bank and Credit Card Fees 17,759 17,313 19,016 21,068 48,670 19,500 92,935 7004Insurance 2,179 1,931 2,471 2,287 2,481 2,500 2,875 7009 Contracted Services 10,290 7,462 31,420 44,136 35,133 50,000 91,000 7011 Testing 966 1,491 434 155 0 950 450 7012 Other Special Services 0 0 3,200 0 0 0 0 7015 Utilities 132,904 108,048 113,784 115,104 98,235 128,750 150,000 7016 Heating Fuel 231 0 0 73 200 300 500 7017 Rents & Leases 5,750 0 0 89 0 0 0 7210 Vehicle Supplies 768 493 163 0 0 1,200 475 7211 Gas & Lube 5,632 7,442 5,871 4,069 4,236 5,900 8,000 7212 Uniform Allowance 1,872 433 732 564 1,107 1,000 2,000 7213 Safety Equipment 1,504 1,401 800 758 86 1,200 1,200 7214 Janitorial Supplies 6,797 6,964 9,032 1,436 1,359 8,500 8,500 7215 Operating Supplies 14,334 14,318 26,020 33,019 28,437 21,000 21,350 7216 Maintenance & Repair 13,543 8,994 20,124 10,616 4,775 19,000 13,325 7217 Small Tools & Equipment 11,455 3,065 4,834 561 3,418 5,000 5,425 7300 Advertising 3,025 5,062 1,840 328 369 2,550 5,000 7301 Subscriptions & Dues 7,375 1,332 2,901 974 0 4,500 3,150 7302 Travel & Subsistence 795 735 949 1,716 0 2,000 2,000 7303 Education & Training 0 0 0 280 103 2,000 2,000 7304 Equipment Rent 13,015 17,572 882 0 0 15,000 5,250 7808 Bad Debt Expense 60 0 0 0 0 0 0 7810 Miscellaneous Expense 1,293 0 141 4,810 1,151 1,500 1,250 82 Page 50 of 107 City of Seward General Fund Parks & Rec - Campgrounds 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 8103 Capital Equipment 0 0 0 6,721 0 0 100,000 8104 Motor Pool Rent 0 0 0 0 9,500 9,500 9,500 Total Non -Personnel Costs: $ 257,192 $ 214,828 $ 251,272 $ 255,359 $ 246,711 $ 308,650 $ 534,185 Total Expenditures: $ 407,931 $ 377,227 $ 436,314 $ 435,143 $ 459,072 $ 545,823 $ 534,185 83 Page 51 of 107 Revenues Operating Revenues: 4356 P&R: Cemetery Plot Fees Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue: 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: 7004 Insurance 7009 Contracted Services 7015 Utilities 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures City of Seward General Fund Parks & Rec - Cemetery 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 0 0 1,869 500 0 500 400 $ 0 $ 0 $ 1,869 $ 500 $ 0 $ 500 $ 400 4,270 3,866 4,789 2,077 1,571 4,714 0 263 25 384 438 422 283 0 333 295 374 192 136 72 0 576 557 687 296 175 544 0 24 4 30 0 39 262 0 134 17 242 0 118 3,330 0 $ 5,600 $ 4,764 $ 6,506 $ 3,003 $ 2,461 $ 9,205 $ 0 34 79 102 87 72 150 100 2,425 1,580 500 0 8,055 5,000 35,000 0 0 277 238 274 0 300 3 0 0 0 0 0 0 1,025 3,078 2,350 980 0 5,000 5,000 1,080 862 2,248 360 0 8,000 1,000 31 0 0 0 0 5,000 0 0 0 0 0 0 0 750 0 0 8,458 0 0 0 70,000 $ 4,598 $ 5,599 $ 13,935 $ 1,665 $ 8,401 $ 23,150 $ 112,150 84 Page 52 of 107 Revenues Operating Revenues: 4340 P&R: Public Use Fees 4341 P&R: Punchard Fees 4342 P&R: Class Registrations 4343 P&R: Facility Rental 4344 P&R: Tournaments 4345 P&R: Special Events 4348 P&R: Rock Wall Fees 4353 P&R: Misc Revenue Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue: Total Revenue Expenditures Personnel Costs: 6000 Salaries 6001 Overtime 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 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7011 Testing 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 7810 Miscellaneous Expense 7811 Miscellaneous Programs Total Non -Personnel Costs: City of Seward General Fund Parks & Rec - Sports & Recreation 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 0 41 0 159 0 0 100 696 5,862 4,979 3,564 1,884 4,000 0 23,663 18,219 11,112 17,393 2,785 20,000 0 2,256 2,990 6,307 8,470 4,277 6,200 0 1,262 2,407 1,869 145 514 1,700 0 15,807 17,836 14,245 18,353 5,271 19,000 18,500 67 416 243 272 110 250 0 238 113 238 55 202 600 0 $ 43,989 $ 47,884 $ 38,993 $ 48,411 $ 15,043 $ 51,750 $ 18,600 73,863 99,425 69,111 77,960 58,914 90,166 0 1,933 4,197 10,217 10,029 2,875 3,245 0 1,734 3,493 2,613 3,039 1,983 2,792 0 127 173 0 0 296 1,000 0 5,753 10,334 5,861 4,933 3,158 6,046 0 10,273 9,027 5,566 2,352 4,843 5,041 0 7,701 8,552 5,283 20,341 24,910 3,803 0 41,751 49,436 43,240 47,380 12,597 61,605 0 899 0 0 0 0 0 0 $ 144,034 $ 184,637 $ 141,891 $ 166,034 $ 109,576 $ 173,698 $ 0 3,895 3,987 3,972 3,234 3,546 4,000 3,650 923 403 461 75 193 1,500 425 0 0 0 33 182 2,000 1,000 2,033 1,745 2,057 1,693 1,514 2,500 2,275 21,267 20,564 26,576 16,788 10,417 23,000 23,000 426 850 274 20 0 500 0 21,835 74,340 54,400 42,823 44,047 70,000 0 0 61 0 0 0 0 0 179 160 121 86 389 300 300 957 0 0 0 191 300 300 182 187 0 0 0 1,200 600 0 148 0 0 0 0 0 29,834 23,383 19,986 22,142 12,303 28,000 28,000 84 275 616 766 538 650 625 121 569 1,450 1,211 1,858 1,300 1,300 1,169 2,725 1,063 980 262 1,200 1,175 17 689 257 618 15 600 4,000 2,320 1,251 629 382 0 1,500 1,250 149 430 359 250 1,397 1,500 1,500 240 425 300 0 0 500 200 179 0 0 175 0 0 0 85 Page 53 of 107 City of Seward General Fund Parks & Rec - Sports & Recreation 2022 Operating Budget Expenditure by Department 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 2022 Budget Budget Total Expenditures: $ 229,844 $ 316,829 $ 254,412 $ 257,310 $ 186,778 $ 314,248 $ 69,600 86 Page 54 of 107 Revenues Operating Revenues: 4253 Misc GF Grants 4340 P&R: Public Use Fees 4341 P&R: Punchard Fees 4342 P&R: Class Registrations 4343 P&R: Facility Rental 4345 P&R: Special Events 4353 P&R: Misc Revenue Total Operating Revenue Non -Operating Revenues: Total Non -Operating Revenue: Total Revenue Expenditures Personnel Costs: 6000 Salaries 6001 Overtime 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 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7011 Testing 7012 Other Special Services 7016 Heating Fuel 7017 Rents & Leases 7201 Library Books 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 7808 Bad Debt Expense City of Seward General Fund Parks & Rec - TYC & Rec Room 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 0 750 5,000 5,000 0 0 0 1,948 552 832 3,592 0 1,300 0 3,613 3,596 2,387 1,289 0 4,000 0 20,690 22,815 28,605 35,880 198 23,000 0 421 322 514 934 0 400 0 758 325 2,123 2,469 1,481 100 0 27,500 28,366 39,466 49,173 1,679 28,800 0 132,958 160,937 154,544 133,162 8,339 164,096 0 7,897 5,693 6,398 15,647 769 3,992 0 6,669 7,506 7,279 6,725 453 6,775 0 427 1,325 0 0 3,232 1,500 0 14,893 14,458 4,046 5,078 703 9,406 0 4,251 8,408 5,462 5,241 252 9,806 0 7,713 8,997 7,514 19,991 1,754 5,411 0 38,899 55,901 55,994 55,843 (430) 74,925 0 7,724 7,056 7,573 8,416 9,343 6,650 8,525 944 141 191 2,078 0 700 0 0 0 0 (31) 0 0 0 2,907 2,942 4,081 3,030 2,674 4,600 4,350 27,985 39,886 48,127 39,470 188,875 40,400 200,000 734 1,834 1,215 0 0 1,450 0 0 0 54 0 0 0 0 0 0 0 0 1,276 0 0 0 0 70 0 0 0 0 15 0 0 0 0 0 0 0 122 0 0 0 0 0 790 934 1,196 1,242 385 1,600 0 160 0 110 0 0 650 0 434 949 87 209 0 2,300 0 478 1,131 36 1,516 0 950 650 35,711 19,790 22,394 23,201 5,738 25,950 14,900 556 749 609 910 799 3,000 1,575 0 341 0 1,267 939 1,500 0 1,449 3,125 1,966 2,332 0 1,650 0 0 450 0 1,352 0 550 0 1,139 1,697 1,074 1,046 70 2,400 0 479 161 934 198 0 1,000 0 0 0 170 0 0 0 0 50 0 0 0 0 0 0 87 Page 55 of 107 City of Seward General Fund Parks & Rec - TYC & Rec Room 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 7810 Miscellaneous Expense 250 32 (667) 378 0 0 0 8104 Motor Pool Rent 0 0 0 0 12,000 12,000 10,500 Total Non -Personnel Costs: $ 81,805 $ 81,340 $ 89,220 $ 86,614 $ 222,099 $ 107,350 $ 240,500 Total Expenditures: $ 296,477 $ 344,565 $ 330,457 $ 328,301 $ 237,171 $ 383,261 $ 240,500 88 Page 56 of 107 City of Seward General Fund Library/Museum 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4251 Federal GF Grants 1,000 2,383 3,404 2,229 1,250 0 0 4252 State GF Grants 6,900 13,000 7,000 7,000 7,000 7,000 7,000 4253 Misc GF Grants 0 0 0 979 0 0 0 4370 Library Service Revenue 9,427 11,340 14,340 13,687 3,631 15,000 12,200 4371 Library Circulation Revenue 2,812 3,130 3,986 3,316 582 4,000 3,325 4372 Museum Revenue 310 0 0 0 0 0 0 4373 Museum Admissions 12,650 10,624 10,318 10,636 482 12,000 11,075 Total Operating Revenue: $ 33,099 $ 40,477 $ 39,048 $ 37,847 $ 12,945 $ 38,000 $ 33,600 Non -Operating Revenues: Total Non -Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 33,099 40,477 39,048 37,847 12,945 38,000 33,600 Expenditures: Personnel Costs 6000 Salaries 183,094 201,752 198,599 193,893 215,038 245,962 312,270 6001Overtime 380 669 36 0 0 0 0 6100 Medicare 3,527 4,003 3,814 3,485 3,931 4,876 8,425 6101 Unemployment Insurance 1,093 489 0 0 1,212 0 0 6102 Workers' Compensation 2,179 2,618 2,069 1,826 1,648 2,141 1,450 6200 Leave Time 16,693 19,406 16,938 16,379 20,190 24,056 0 6201 Retirement Benefits 19,364 18,428 16,845 52,972 81,289 12,436 54,600 6202 Health Insurance 90,560 100,236 99,982 111,171 104,660 129,870 31,144 Total Personnel Costs: $ 316,890 $ 347,601 $ 338,283 $ 379,726 $ 427,968 $ 419,341 $ 407,889 Non -Personnel Costs: 7001 Communications 21,497 14,239 13,682 12,887 13,644 13,500 13,500 7002 Postage and Freight 4,798 7,415 7,021 7,196 4,881 8,500 8,500 7004Insurance 10,288 9,686 10,933 9,795 12,809 12,000 15,375 7006 Legal 0 0 0 0 0 0 500 7009 Contracted Services 60,623 58,537 57,449 66,527 59,312 72,009 0 7011 Testing 893 960 433 102 102 800 425 7012 Other Special Services 8,200 9,311 10,754 7,148 7,210 9,000 9,000 7015 Utilities 45,957 48,555 59,722 54,773 45,183 50,000 56,000 7016 Heating Fuel 6,924 10,754 3,461 7,020 10,897 12,000 16,000 7017 Rents & Leases 2,503 1,850 860 1,333 653 2,100 2,100 7201 Library Books 9,419 11,187 9,780 7,178 10,113 10,000 10,150 7202 Library Periodicals 2,118 2,297 1,850 2,797 2,113 3,000 2,250 7203 Library Standing Orders 0 306 941 3,053 0 4,000 4,000 7204 Library Non -Print 7,308 6,249 3,569 5,060 7,081 4,000 5,500 7205 Library Electronic Materials 1,930 0 0 1,750 4,061 4,500 4,500 7208 Museum Collection Supplies 568 1,496 2,028 480 619 1,200 1,200 7211 Gas & Lube 0 13 99 0 0 0 0 7212 Uniform Allowance 6 0 0 0 0 0 0 7214 Janitorial Supplies 3,942 4,093 4,473 4,144 577 2,600 3,150 7215 Operating Supplies 9,135 12,173 17,098 14,337 10,427 12,000 13,950 7216 Maintenance & Repair 10,605 6,133 4,093 18,297 22,131 28,500 4G,4)W 58,000 7217 Small Tools & Equipment 3,587 4,587 6,327 16,554 2,392 6,000 2a-999 7,000 7300 Advertising 7,072 7,336 3,512 2,355 1,896 3,000 3,975 7301 Subscriptions & Dues 2,135 1,170 973 410 1,570 2,400 1,225 7302 Travel & Subsistence 1,968 2,498 5,951 2,505 2,496 5,500 2,650 89 Page 57 of 107 City of Seward General Fund Library/Museum 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 7303 Education & Training 700 925 1,698 1,146 1,428 1,500 1,500 7304 Equipment Rent 1,683 3,204 2,858 148 79 4,000 1,350 7810 Miscellaneous Expense 2,372 959 2,225 1,006 222 500 1,000 Total Non -Personnel Costs: $ 226,231 $ 225,933 $ 231,790 $ 248,001 $ 221,896 $ 272,609 $ 242,800 Total Expenditures: $ 543,121 $ 573,534 $ 570,073 $ 627,727 $ 649,864 $ 691,950 $ 650,689 90 Page 58 of 107 Revenues: Operating Revenues: Total Operating Revenue: Non -Operating Revenues: Total Non -Operating Revenue: Expenditures: Personnel Costs: 6201 Retirement Benefits 6209 PERS DC Forfeitures Total Personnel Costs: Non -Personnel Costs: 8012 Debt Service Interest Expense 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures City of Seward General Fund Debt Service 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 591,859 616,846 522,446 5,770 0 731,058 0 0 0 (54,917) (5,770) 0 0 0 $ 591,859 $ 616,846 $ 467,529 $ 0 $ 0 $ 731,058 $ 0 151,550 204,993 253,756 244,106 234,581 223,456 196,481 95,000 100,000 200,000 210,000 220,000 230,000 215,000 $ 246,550 $ 304,993 $ 453,756 $ 454,106 $ 454,581 $ 453,456 $ 411,481 91 Page 59 of 107 zse r)5tinds 92 Page 60 of 107 �-(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. 93 Page 61 of 107 BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year2022 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Operating revenue: Moorage 1,628,053 1,702,928 1,765,856 1,776,888 1,731,211 1,746,000 1,745,175 Wharfage 28,216 34,176 77,252 62,868 42,439 48,500 49,000 Boat Lift Fees 92,660 93,983 100,158 86,553 80,656 117,000 88,700 Power Sales 461,575 531,566 480,454 359,608 409,238 377,000 379,500 Passenger Transit Fee 636,027 569,611 564,155 680,991 163,859 570,000 625,000 Rents and Leases 326,020 368,437 395,097 398,991 412,034 398,990 337,903 Miscellaneous 130,138 124,700 112,620 119,148 178,268 100,200 103,775 Total operating revenue $3,302,689 $3,425,401 $3,495,592 $3,485,047 $3,017,705 $3,357,690 $3,329,053 Operating expense before depreciation: Salaries & Benefits 1,297,954 1,010,541 1,105,638 890,632 1,002,653 1,219,923 1,137,445 Purchased Services 337,270 347,639 354,583 400,756 395,748 420,374 451,132 Power for Resale 260,390 326,720 262,389 234,159 277,161 307,000 300,000 Supplies and Maintenance 112,981 135,275 91,513 108,475 178,891 152,350 134,525 General and Administrative 258,985 312,796 314,244 327,073 334,801 230,977 372,787 Total operating expense: $2,267,580 $2,132,971 $2,128,367 $1,961,095 $2,189,254 $2,330,624 $2,395,889 Operating income before depreciation 1,035,109 1,292,430 1,367,225 1,523,952 828,451 1,027,066 933,164 Depreciation 1,853,141 1,805,600 1,790,077 1,420,394 1,527,283 2,368,895 1,502,358 Operating loss -$818,032 -$513,170 -$422,852 $103,558 -$698,832 -$1,341,829 -$569,194 Non -operating revenue (expense) Interest, grants & other income 44,930 77,598 92,045 107,603 139,023 36,000 15,900 Commercial passenger vessel tax 917,500 916,330 1,044,510 1,154,390 0 0 0 Bond issue costs -50,594 0 0 0 0 0 0 Interest & other expense -182,451 -155,277 -139,957 -118,069 -91,342 -110,550 -115,026 Total non -operating revenue (expense) 729,385 838,651 996,598 1,143,924 47,681 -74,550 -99,126 Income (loss) before transfers-$88,647 $325,481 $573,746 $1,247,482-$651,151-$1,416,379-$668,320 Transfers in 0 18,274 0 0 0 0 0 Capital contributions and special items 297,274 0 32,161 1,692,839 0 0 0 Transfers out-645,127-413,224-676,302-697,886-695,290-436,745-415,396 Change in net position-$436,500-$69,469-$70,395 $2,242,435-$1,346,441-$1,853,124-$1,083,716 Beginning net position 38,166,558 37,730,058 37,660,589 37,456,876 39,699,311 38,352,870 36,499,746 Prior year restatement 0 0-133,318 0 0 0 0 Ending net position 3Z Z3 3 a 83 3Z 45G 871a 3Q FQQ 37 7 3Q 3S7 Q7 �� aaa �a 3 41 iII 94 Page 62 of 107 CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 202I 2022 Budget Budget Beginning Cash Balance at I / I /2I *: $ I,800,586 Cash is provided by (used for): Change in net position -2,059,236 -I,083,7I6 Add expense items not affecting cash Depreciation 2,368,893 I,502,358 Net cash provided by operations $309,657 $4I8,642 Other sources (uses) of cash Debt principal payments -560,000 -350,000 Capital outlay -64,000 -64,000 Net increase (decrease) in cash -$3I4,343 $4,642 202I Appropriations-$2,07I,970 Estimated ending cash balance:-$585.727-$58I,085 # Ties to CAFR and includes only Harbor Enterprise Fund; excludes related capital projects Of this amount, $690,198 reflects cash restricted for bond reserves. 95 Page 63 of 107 Revenues 11000 5000 Land Rents & Leases 11000 5001 Land Lease Credits 11000 5100 Transient Moorage 11000 5101 Moorage 11000 5102 Wharfage 11000 5103 Boat Lift Fees 11000 5105 Harbor Power Sales 11000 5150 Shower Fees 11000 5153 Fuel Pumping Fee 11000 5154 Waiting List Fees 11000 5155 Towing Fees 11000 5156 Pumping Boats 11000 5157 North Harbor Launch Fee 11000 5158 South Harbor Launch Fee 11000 5800 Labor & Services 11000 5802 Equipment Rental 11000 5890 Collection of Doubtful Accounts 11000 5899 Miscellaneous Revenue 11000 5901 EF Investment Interest 11000 5905 EF Penalties and Interest 11000 5910 Gain on Sale of Fixed Assets 11000 5919 Contra PERS On -behalf paid by SOA 11000 5920 PERS On -behalf paid by SOA 11000 5940 Amortization of Contributions -in -Aid 11000 5941 Amortization of Bond Premiums Total Revenues City of Seward Harbor Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 388,020 397,253 395,097 398,991 412,034 398,990 401,150 (62,000) (28,816) 0 0 0 (63,247) (63,247) 566,895 596,005 624,516 621,277 578,766 586,000 578,900 1,061,157 1,106,922 1,141,340 1,155,610 1,152,445 1,160,000 1,166,275 28,216 34,176 77,252 62,868 42,439 48,500 49,000 92,660 93,983 100,158 86,553 80,656 117,000 88,700 361,865 432,786 380,504 359,608 409,238 377,000 379,500 15,833 17,318 14,909 15,672 12,107 12,000 14,700 23,115 39,826 37,714 33,717 25,827 21,000 30,450 9,009 7,685 8,285 8,537 8,068 7,500 7,575 893 1,654 1,365 893 578 900 1,050 126 315 189 158 221 300 200 28,130 32,521 30,893 30,921 19,037 30,000 26,900 18,428 19,182 10,070 13,388 13,832 20,500 14,275 3,831 4,911 8,258 5,045 2,818 5,300 6,425 0 0 0 145 0 0 0 5,597 419 400 910 0 1,200 600 25,177 868 539 1,478 4,102 1,500 1,600 3,634 25,895 51,697 110,054 94,915 20,000 7,950 11,713 15,865 16,448 18,566 8,191 16,000 7,950 0 11,642 0 0 0 0 0 (1,605) 3,335 0 0 0 0 0 25,884 19,488 (12,196) (22,162) 34,371 0 0 1,064,165 1,148,929 1,136,677 974,559 1,054,614 974,557 1,054,615 43,172 58,257 58,257 58,257 0 58,257 0 $ 3,713,915 $ 4,040,419 $ 4,082,372 $ 3,935,045 $ 3,954,259 $ 3,793,257 $ 3,774,568 96 Page 64 of 107 City of Seward Harbor Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 486,212 501,845 498,091 495,118 506,934 559,134 659,050 6001Overtime 21,628 33,027 28,176 18,535 30,240 40,103 28,575 6002 Standby Time 13,909 13,016 13,182 14,460 13,068 12,416 12,625 6100 Medicare 9,207 10,055 9,449 9,242 10,075 10,801 11,425 6101 Unemployment Insurance 16,163 33 1,532 10,122 10,326 4,000 0 6102 Workers' Compensation 45,634 47,497 36,955 33,765 30,219 40,617 51,005 6200 Leave Time 57,222 39,976 58,257 61,902 72,692 63,551 0 6201 Retirement Benefits 387,687 71,971 153,005 (57,643) 54,364 149,198 151,175 6202 Health Insurance 259,991 293,121 280,688 309,651 277,457 340,103 7°� 223,590 6209 PERS DC Forfeitures 0 0 (8,646) (4,519) (2,819) 0 0 Total Personnel Costs: $ 1,297,653 $ 1,010,541 $ 1,070,689 $ 890,633 $ 1,002,556 $ 1,219,923 $ 1,',�;;68 1,137,445 Non -Personnel Costs: 7001 Communications 10,892 14,843 12,748 14,541 16,209 13,260 14,000 7002 Postage and Freight 4,831 3,667 4,985 4,381 3,713 9,690 5,200 7003 Bank and Credit Card Fees 51,679 58,576 62,834 78,128 63,050 69,480 70,150 7004Insurance 86,376 86,042 93,052 100,973 101,063 83,946 Q9,939 103,057 7006 Legal 581 581 2,327 3,567 1,176 10,200 10,000 7008 CY Legal Recovery 0 0 (882) 0 0 0 0 7009 Contracted Services 51,185 59,669 55,902 77,517 90,601 96,206 95,550 7010 Engineering 0 0 0 0 0 0 5,000 7011 Testing 1,439 1,808 719 823 102 1,320 1,175 7015 Utilities 122,595 117,184 113,959 109,941 112,913 126,072 135,000 7016 Heating Fuel 6,707 5,269 8,939 7,098 6,251 10,200 12,000 7100 General Power for Resale 260,390 326,720 262,389 234,159 277,161 307,000 300,000 7210 Vehicle Supplies 0 0 0 119 0 0 0 7211 Gas & Lube 11,005 13,164 14,778 13,879 12,671 18,870 24,000 7212 Uniform Allowance 0 55 1,075 324 329 1,000 500 7213 Safety Equipment 8,578 6,625 6,312 9,347 9,483 7,650 9,900 7214 Janitorial Supplies 7,876 11,199 8,867 9,172 9,640 11,220 10,025 7215 Operating Supplies 25,109 19,292 14,970 22,911 14,057 36,720 21,700 7216 Maintenance & Repair 39,152 39,813 37,690 38,549 41,661 53,040 47,400 7217 Small Tools & Equipment 11,072 11,443 6,321 17,965 92,851 23,850 21,000 7300 Advertising 2,137 6,838 2,891 2,442 281 5,100 2,700 7301 Subscriptions & Dues 1,413 507 1,229 1,156 864 1,530 1,500 7302 Travel & Subsistence 9,204 13,778 9,138 11,769 7,403 10,200 12,000 7303 Education & Training 2,939 2,409 688 1,274 1,575 4,080 2,100 7304 Equipment Rent 1,780 1,780 1,330 0 0 2,040 1,800 7321 Harbor General Indirect Costs 424,384 479,381 468,251 442,337 508,136 517,800 524,020 7322 Harbor Admin Indirect Costs 269,238 391,918 460,338 504,398 618,179 496,381 592,240 7324 Gen Fund Indirect Costs 340,606 348,780 359,680 365,435 369,820 374,258 4661,699 382,117 7325 Harbor Internal Cost Allocation (805,942) (938,962) (1,058,334) (1,079,014) (1,268,372) (1,142,727) (1,156,439) 7330 P.I.L.T. 176,827 191,085 194,879 191,670 188,011 191,000 189,202 7331 Reclass PILT to Transfer -Out (176,827) (191,085) (194,879) (191,670) (188,011) (191,000) (189,202) 7808 Bad Debt Expense 10,378 5,750 3,889 11,143 32,428 10,000 9,575 7810 Miscellaneous Expense 1,936 618 1,015 2,132 485 3,570 1,175 7900 Depreciation Expense 1,853,141 1,805,600 1,790,077 1,420,394 1,527,283 2,368,893 1,502,358 8011 Bonding Expense 50,593 0 0 0 0 0 0 8012 Debt Service Interest Expense 225,623 189,967 174,647 154,237 130,134 110,550 98,850 8013 Amortize Deferred Loss on 0 23,567 23,567 23,567 0 23,566 16,176 Bonds 8103 Capital Equipment 0 0 3,444 0 0 0 0 8104 Motor Pool Rent 0 0 64,000 64,000 64,000 64,000 64,000 8300 Debt Service Principal 497,698 480,000 490,000 0 530,000 560,000 350,000 Total Non -Personnel Costs: $ 3,584,595 $ 3,587,881 $ 3,502,835 $ 2,668,664 $ 3,375,147 $ 4,288,965 $ 35 13,289,829 Total Expenditures $ 4,882,248 $ 4,598,422 $ 4,573,524 $ 3,559,297 $ 4,377,703 $ 5,508,888 $ ",, 848 4,427,274 97 Page 65 of 107 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. 98 Page 66 of 107 SMIC ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2022 Operating revenue: Moorage Wharfage Boat Lift Fees Power Sales Storage Rents and Leases Miscellaneous Total operating revenue: Operating expense before depreciation: Salaries & Benefits Purchased Services Supplies and Maintenance General and Administrative Total operating expense: Operating income before depreciation Depreciation Operating loss Non -operating revenue (expense) Investment income and other Interest expense Total non -operating revenue (expense) Income (loss) before contributions & transfers Transfers in Capital contributions Transfers out Change in net position Beginning net position Ending net position 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 23,573 15,566 8,430 47,659 50,197 14,000 46,775 10,996 7,832 2,666 7,638 725 6,000 9,550 163,286 182,726 210,976 237,305 188,649 200,000 215,000 148,482 62,035 150,100 74,989 66,205 70,000 70,625 96,362 87,069 83,318 93,799 181,070 100,000 181,000 161,275 174,927 179,519 193,702 193,455 179,745 167,700 4,836 1,687 441,566 11,210 16,446 13,700 10,901 $608,810 $531,842 $1,076,575 $666,303 $696,747 $583,445 $701,551 101,549 74,271 116,207 167,355 153,436 103,306 140,066 257,909 154,322 247,283 131,865 125,246 137,827 204,039 24,350 15,502 15,914 22,135 43,515 52,530 56,725 203,232 160,851 225,749 230,352 304,261 231,941 237,642 $587,040 $404,946 $605,153 $551,707 $626,458 $525,604 $638,472 21,770 126,896 471,422 114,596 70,289 57,841 63,079 755,466 756,543 783,463 782,953 784,747 806,078 1,650,204 (733,696) (629,647) (312,041) (668,357) (714,458) (748,237) (1,587,125) 0 1,344 246,901 5,087 3,264 0 0 0 0 (1,296) (1,776) 0 0 0 0 1,344 245,605 3,311 3,264 0 0 (733,696) (628,303) (66,436) (665,046) (711,194) (748,237) (1,587,125) 165,750 172,033 322,439 263,167 42,492 0 0 9,346,791 6,735,785 5,053,932 1,061,666 0 0 0 (124,919) (116,017) (126,337) (134,659) (113,251) (113,065) (129,441) $8,653,926 $6,163,498 $5,183,598 $525,128 ($781,953) ($861,302) ($1,716,566) $27,858,441 $36,512,367 $42,675,865 $47,859,463 $48,384,591 $47,602,638 $46,741,336 $36,512,367 $42,675,865 $47,859,463 $48,384,591 $47,602,638 $46,741,336 $45,024,770 99 Page 67 of 107 CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 202I Budget 2022 Budget Beginning Cash Balance at I/I/2I $7I,I25 Cash is provided by (used for): Change in Net Position (I,I39,258) (I,7I6,566) Other Uses - Debt Principal 0 0 Add expense items not affecting cash Depreciation I, I40,259 I,650,204 Net increase (decrease) in cash 1,001 (66,362) Estimated ending cash balance: * Ties to CAFR $72,I26 $5,764 100 Page 68 of 107 City of Seward SMIC Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 12000 5000 Land Rents & Leases 172,515 174,927 179,519 193,702 193,454 179,745 167,700 12000 5001 Land Lease Credits (11,241) 0 0 0 0 0 0 12000 5101 Moorage 23,573 15,566 8,430 47,659 50,198 14,000 46,775 12000 5102 Wharfage 10,996 7,832 2,666 7,639 725 6,000 9,550 12000 5103 Boat Lift Fees 163,286 182,726 210,976 237,304 188,649 200,000 215,000 12000 5104 Storage Fees 96,362 87,069 83,318 93,799 181,070 100,000 181,000 12000 5106 SMIC Power Sales 145,029 56,406 142,096 74,989 66,204 70,000 70,625 12000 5109 Washdown Pad Fees 3,453 5,629 8,004 10,053 12,301 8,200 7,400 12000 5110 Crane Fees 0 0 0 1,040 468 1,500 1,000 12000 5153 Fuel Pumping Fee 3,908 0 173 0 0 1,000 700 12000 5800 Labor & Services 928 1,687 1,544 118 3,644 1,500 1,800 12000 5802 Equipment Rental 0 0 0 0 34 500 1 12000 5899 Miscellaneous Revenue 0 0 439,849 0 0 1,000 0 12000 5901 EF Investment Interest 0 1,344 3,541 4,454 2,901 0 0 12000 5905 EF Penalties and Interest 0 0 467 633 363 0 0 12000 5940 Amortization of Contributions -in -Aid 501,230 505,981 505,981 505,982 1,373,645 482,529 1,373,645 Total Revenues $ 1,110,039 $ 1,039,167 $ 1,586,564 $ 1,177,372 $ 2,073,656 $ 1,065,974 $ 2,075,196 101 Page 69 of 107 City of Seward SMIC Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 61,308 55,137 57,767 82,581 77,676 60,041 85,300 6001Overtime 875 3,927 3,002 2,914 1,673 7,053 3,405 6100 Medicare 933 993 911 1,249 1,208 1,046 1,310 6102 Workers' Compensation 7,062 6,511 6,124 8,133 6,545 7,328 5,740 6201 Retirement Benefits 0 6,335 14,430 19,749 18,331 1,640 19,325 6202 Health Insurance 31,370 1,369 33,975 53,559 48,315 26,198 K4 4 45,480 6209 PERS DC Forfeitures 0 0 (686) (828) (311) 0 0 Total Personnel Costs: $ 101,548 $ 74,272 $ 115,523 $ 167,357 $ 153,437 $ 103,306 $ 296,994 160,560 Non -Personnel Costs: 7001 Communications 0 0 0 0 0 510 0 7002 Postage and Freight 360 152 1,442 594 3,831 5,610 4,075 7003 Bank and Credit Card Fees 0 0 0 70 0 0 0 7004 Insurance 14,284 14,235 15,344 16,635 18,392 17,238 19,075 7006 Legal 65,300 28,714 23,679 965 1,817 15,300 20,000 7009 Contracted Services 7,221 51,540 94,822 24,649 20,458 30,600 38,725 7010 Engineering 0 0 0 0 0 0 10,000 7012 Other Special Services 0 0 (246,563) 0 0 0 0 7015 Utilities 14,756 15,972 14,894 42,870 29,826 17,469 35,300 7016 Heating Fuel 2,439 3,735 2,238 1,387 3,542 5,100 6,000 7100 General Power for Resale 153,550 39,974 99,221 41,615 46,784 47,000 70,775 7210 Vehicle Supplies 0 0 0 37 0 0 0 7211 Gas & Lube 2,990 6,195 7,408 6,466 5,831 8,160 14,500 7213 Safety Equipment 0 0 0 0 0 0 1,500 7215 Operating Supplies 5,856 1,477 474 1,422 2,061 6,120 2,500 7216 Maintenance & Repair 13,331 6,748 7,276 10,587 34,770 36,720 32,225 7217 Small Tools & Equipment 2,173 1,082 756 6,701 852 1,530 6,000 7300 Advertising 0 94 0 0 0 3,060 0 7302 Travel & Subsistence 0 0 0 532 0 0 100 7305 Grant Overhead 0 0 0 (96,515) 0 0 0 7321 Harbor General Indirect Costs 55,262 18,438 65,425 61,804 64,089 65,308 66,110 7322 Harbor Admin Indirect Costs 57,058 49,225 64,320 70,475 77,968 62,678 63,450 7323 SMIC General Indirect Costs 111,978 136,749 166,911 135,347 136,762 137,087 142,350 7324 Gen Fund Indirect Costs 90,913 93,095 96,004 97,540 98,709 99,895 14°� 101,993 7325 Harbor Internal Cost Allocation (111,978) (136,749) (166,911) (135,347) (136,762) (137,087) (139,122) 7330 P.I.L.T. 35,803 28,553 36,577 37,808 40,263 27,136 37,772 7331 Reclass PILT to Transfer -Out (35,803) (28,553) (36,577) (37,808) (40,263) (27,136) (37,772) 7808 Bad Debt Expense 0 0 0 0 63,494 0 2,850 7900 Depreciation Expense 755,467 756,543 783,463 782,953 784,747 806,078 1,650,204 8015 Interest Expense 0 0 1,296 1,776 0 0 0 8101Infrastructure 0 0 0 0 597 0 0 8103 Capital Equipment 0 0 0 0 5,418 0 0 8300 Debt Service Principal 98,008 98,008 98,008 0 0 0 0 Total Non -Personnel Costs: $ 1,338,968 $ 1,185,227 $ 1,129,507 $ 1,072,563 $ 1,263,186 $ 1,228,376 $ 2,�9 2,148,610 Total Expenditures $ 1,440,516 $ 1,259,499 $ 1,245,030 $ 1,239,920 $ 1,416,623 $ 1,331,682 $ 2,494,339 2,309,170 102 Page 70 of 107 !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. 103 Page 71 of 107 PARKING ENTERPRISE FUND Budgeted Statement of Revenue and Expenses and Change in Net Position For Fiscal Year 2022 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Operating revenue - parking fees 328,347 330,625 352,617 355,565 246,467 350,700 337,350 Operating expense: Salaries & Benefits 134,589 134,036 113,193 88,685 13,581 163,708 46,430 Purchased Services 25,228 18,969 19,049 20,494 19,645 26,565 28,375 Supplies and Maintenance 36,770 29,805 35,997 27,458 3,434 33,025 25,925 General and Administrative 10,602 22,351 25,495 28,088 24,864 44,450 14,500 Total operating expense: 207,189 205,161 193,734 164,725 61,524 267,748 115,230 Operating income before depreciation 121,158 125,464 158,883 190,840 184,943 82,952 222,120 Depreciation 24,477 22,013 19,546 29,925 29,023 11,500 25,575 Operating income (loss) 96,681 103,451 139,337 160,915 155,920 71,452 196,545 Non -operating revenues (expense) Interest Income and other 970 10,161 13,969 29,924 28,414 10,000 4,000 Total non -operating revenue(expense) 970 10,161 13,969 29,924 28,414 10,000 4,000 Transfers to other funds 12,386 (26,445) (28,209) (28,443) (27,264) (28,056) (28,810) Change in net position 110,037 87,167 125,097 162,396 157,070 53,396 171,735 Beginning net position 897,377 1,007,414 1,094,581 1,219,678 1,382,074 1,539,144 1,592,540 Ending net position 1,007,414 1,094,581 1,219,678 1,382,074 1,539,144 1,592,540 1,764,275 104 Page 72 of 107 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For 2022 Beginning Cash Balance at 1/1/21 *: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other uses of cash Capital outlay (a) Net increase (decrease) in cash Estimated ending cash balance 2021 2022 Budget Budget $1,417,107 0017 2nn 01 ^71 P72c ')n QnQ ')c 1Z71Z $112,207 $197,310 ($23,000) (a) ($I3,000) (b) Q40 7n'7 Q1 4n 21 n $1,506,314 $1,690,624 (*) Ties to Comprehensive Annual Financial Report (a) $I3K motor pool contribution, $I0K pay station equipment. (b) $ I3K motor pool contribution 105 Page 73 of 107 City of Seward Parking Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 13000 5200 S. Harbor Lot 131,032 128,710 122,479 123,798 73,040 125,000 126,500 13000 5201 N. Harbor Lot 69,764 71,336 97,758 101,269 79,041 95,000 99,600 13000 5202 N.E. Ramp Lot 44,826 46,597 46,638 46,654 37,631 47,000 41,300 13000 5204 S. Harbor Uplands Lot 24,014 18,229 10,972 23,558 23,505 18,000 19,200 13000 5205 Slip Holder Parking Passes 25,507 24,840 27,757 25,938 19,178 27,000 26,025 13000 5206 Employee Passes 10,047 9,626 11,659 11,833 4,439 10,000 4,450 13000 5207 Miscellaneous Parking Fees 963 1,575 65 51 0 0 0 13000 5208 S.W. Harbor Lot 0 466 1,280 0 458 1,000 0 13000 5209 Company Vehicle Pass 327 0 0 0 654 0 0 13000 5210 Vehicle w/ Trailer 13,278 12,897 29,795 15,735 6,075 24,000 14,625 13000 5211 Visitor Parking Permits 1,304 757 1,869 2,523 1,636 1,200 2,650 13000 5212 Fines - Parking Tickets 5,665 14,224 2,344 3,736 790 2,500 3,000 13000 5899 Miscellaneous Revenue 1,621 1,366 0 470 20 0 0 13000 5901 EF Investment Interest 970 10,161 13,969 29,924 28,414 10,000 4,000 Total Revenues $ 329,318 $ 340,784 $ 366,585 $ 385,489 $ 274,881 $ 360,700 $ 341,350 106 Page 74 of 107 City of Seward Parking Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 83,769 97,524 77,953 59,833 6,909 126,603 32,675 6001Overtime 9,959 3,511 3,855 8,658 1,825 5,591 2,000 6100 Medicare 5,596 4,964 4,456 4,289 336 8,986 1,360 6101 Unemployment Insurance 2,824 2,598 6,213 307 462 3,500 0 6102 Workers' Compensation 12,329 8,922 4,467 4,053 527 11,416 3,195 6200 Leave Time 2,500 3,027 0 3,275 0 0 0 6201 Retirement Benefits 4,788 1,884 2,670 2,255 1,203 4,037 4,100 6202 Health Insurance 12,824 11,605 13,580 6,015 2,318 6,660 3,100 Total Personnel Costs: $ 134,589 $ 134,035 $ 113,194 $ 88,685 $ 13,580 $ 166,793 $ 46,430 Non -Personnel Costs: 7001 Communications 2,606 2,600 3,121 1,814 1,089 3,250 2,000 7002 Postage and Freight 203 249 868 551 1 1,000 600 7003 Bank and Credit Card Fees 7,791 8,220 10,009 9,989 10,793 10,000 12,975 7004Insurance 2,444 2,433 3,182 3,293 2,620 3,200 4,300 7006 Legal 0 0 0 0 0 0 2,000 7009 Contracted Services 5,215 4,430 475 1,116 4,296 4,500 4,500 7011 Testing 508 533 587 0 0 600 0 7012 Other Special Services 5,521 0 0 2,887 0 3,000 0 7015 Utilities 939 504 808 844 846 1,015 2,000 7210 Vehicle Supplies 188 6,720 1,935 1,498 0 3,000 1,950 7211 Gas&Lube 454 658 1,087 1,234 65 1,275 1,275 7212 Uniform Allowance 2,303 1,631 87 0 0 1,000 675 7213 Safety Equipment 1,879 0 124 0 0 1,000 350 7214 Janitorial Supplies 0 48 0 458 0 250 100 7215 Operating Supplies 24,958 13,062 11,556 16,953 3,369 13,000 12,150 7216 Maintenance & Repair 5,536 7,133 10,496 7,264 0 9,500 7,275 7217 Small Tools & Equipment 1,451 553 10,712 51 0 4,000 2,150 7300 Advertising 145 14 245 0 327 300 300 7301 Subscriptions & Dues 9 11,886 595 494 0 5,000 2,175 7302 Travel & Subsistence 250 20 434 190 0 1,000 0 7303 Education & Training 0 0 0 125 0 1,000 0 7304 Equipment Rent 0 0 0 0 0 750 0 7307 GFAdministrative Fee 10,188 10,432 11,221 11,400 11,537 11,400 12,025 7330 P.I.L.T. 26,268 26,445 28,209 28,443 19,714 28,056 28,810 7331 Reclass PILT to Transfer -Out (26,268) (26,445) (28,209) (28,443) (19,714) (28,056) (28,810) 7805 Promotion 0 0 0 2,800 0 2,000 0 7810 Miscellaneous Expense 11 0 0 79 0 0 0 7900 Depreciation Expense 24,477 22,013 19,546 29,925 29,023 11,500 25,575 8103 Capital Equipment 0 0 123,118 0 0 10,000 0 8104 Motor Pool Rent 0 0 13,000 13,000 13,000 13,000 13,000 Total Non -Personnel Costs: $ 97,076 $ 93,139 $ 223,206 $ 105,965 $ 76,966 $ 115,540 $ 107,375 Total Expenditures $ 231,665 $ 227,174 $ 336,400 $ 194,650 $ 90,546 $ 282,333 $ 153,805 107 Page 75 of 107 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. 108 Page 76 of 107 ELECTRIC ENTERPRISE FUND Budgeted Statementof Revenues and Expenses And Change in Net Position For Fiscal Year2022 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Operating revenue: Sales: Residential 3,262,167 3,644,609 3,283,715 3,540,496 3,731,420 3,358,883 3,856,705 Small General Service 1,711,617 1,853,059 1,735,758 1,896,089 1,874,301 1,758,415 2,122,000 Large General Service 4,549,676 4,783,321 4,142,929 4,612,462 5,075,381 4,745,298 4,661,405 Harbor Power Sales 417,539 394,544 366,385 311,387 348,997 397,640 353,400 Industrial Sales/Special Contracts 993,311 1,273,701 1,260,135 1,355,456 754,625 1,438,829 2,081,450 Street &Yard Lights 69,522 70,168 75,994 79,928 82,798 75,776 83,100 Miscellaneous 342,829 188,553 105,127 365,968 208,732 77,600 65,275 Total operating revenue: $11,346,661 $12,207,955 $10,970,043 $12,161,786 $12,076,254 $11,852,441 $13,223,335 Operating expense: Before depreciation: Salaries and Benefits 1,913,699 1,778,487 1,686,719 1,240,614 1,655,508 1,766,865 1,988,247 Work order charges (salaries) (121,632) (200,428) (47,340) (56,144) (1,398) (70,000) (73,825) Purchased services 589,052 685,117 846,882 747,795 636,355 1,294,407 1,438,150 Power for resale 5,351,747 6,266,136 5,591,995 5,885,922 5,749,326 5,282,759 5,922,950 Supplies & maintenance 394,572 441,277 376,780 676,504 700,188 490,468 542,330 Work order charges (supplies) (82,479) (62,987) (36,960) (54,784) (2,705) (40,000) (41,200) General &Administrative 1,088,987 1,126,236 1,072,328 1,361,177 1,319,800 1,977,906 1,158,027 Total operating expense: $9,133,946 $10,033,838 $9,490,403 $9,801,084 $10,057,074 $10,702,405 $10,934,679 Operating income before depreciation 2,212,715 2,174,117 1,479,640 2,360,702 2,019,180 1,150,036 2,288,656 Depreciation 1,446,720 1,585,450 1,631,726 1,632,227 1,629,122 1,606,831 2,571,611 Earnings from operations $765,995 $588,667 -$152,086 $728,475 $390,058 -$456,795 -$282,955 Non -operating revenue (expense) Interest income 56,659 117,434 113,956 244,845 185,767 70,000 35,100 Bond Issuance Cost -73,457 -41,137 0 0 0 0 0 Interest expense (185,626) (192,344) (184,242) (183,872) (175,477) (163,430) (175,353) Other revenue (expense) 212,754 718,711 42,759 (145,338) 264,998 110,000 1,500 Total non -operating revenues (expenses) 10,330 602,664 (27,527) (84,365) 275,288 16,570 (138,753) Earnings before contributions and transfers $776,325 $1,191,331 -$179,613 $644,110 $665,346 -$440,225 -$421,708 Capital contributions and special items 2,035,806 199,595 87,297 1 0 0 0 Transfers (to)/from other funds (1,234,780) (1,293,756) (1,317,770) (1,309,346) (1,297,969) (1,040,631) (1,518,021) Change in net position 1,577,351 97,170 (1,410,086) (665,235) (632,623) (1,480,856) (1,939,729) Beginning net position $27,041,341 $28,618,692 $28,715,862 $27,244,749 $26,579,513 $25,946,890 $24,466,034 Prior year restatement 0 0 -61,027 0 0 0 0 Ending net position $28,618,692 $28,715,86�g $27,244,749 $26,579,513 $25,946,890 $24,466,034��$22-e; Ram-"- -'' ,5�6,305 CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 Beginning Cash Balance at I / I /2I (*): Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal payments Capital outlay Net increase (decrease) in cash 202I Appropriations 202I 2022 Budget Budget $8,647,005 (7I9,359) (I,939,729) 1,606,831 $887,472 (I80,000) (a) (586,I60) $ I2I,3I2 (3,56I,44I) 2,57I,6I I $631,882 (190,000) (b) (370,260) (c) $71,622 Estimated ending cash balance $5,206,876 $5,278,498 (a) $I80K represents Electric generator bond; matures 2038 (b) $I90K represents Electric generator bond; matures 2038 (c)$370,260 represents Motor pool $299,780; Infrastructure $20,480; Equipment $50,000 * Ties to CAFR Isle] Page 78 of 107 Revenues 15000 5300 Residential 15000 5302 Residential fuel factor 15000 5303 Residential customer charge 15000 5310 SG Service 15000 5312 SG fuel factor 15000 5313 SG Customer Charge 15000 5320 LG Service 15000 5322 LG fuel factor 15000 5323 LG customer charge 15000 5324 LG demand charge 15000 5326 Alternate Energy 15000 5327 RES Alternate Energy 15000 5340 Spec. Contract Energy 15000 5342 Special Contract fuel factor 15000 5343 Spec. Contract customer charge 15000 5345 Special Contract Demand 15000 5350 Harbor Fund Power Sales 15000 5352 Harbor power fuel factor 15000 5360 Street & Yard 15000 5362 Yard Light Fuel 15000 5370 Industrial Service 15000 5371 Industrial Customer Charge 15000 5372 Industrial Demand Charge 15000 5373 Industrial Fuel Factor 15000 5801 Turn on Fees 15000 5802 Equipment Rental 15000 5803 Joint Pole Use 15000 5804 Work Order Revenue 15000 5805 Chugach Coop Divid. 15000 5890 Collection of Doubtful Accounts 15000 5899 Miscellaneous Revenue 15000 5901 EF Investment Interest 15000 5905 EF Penalties and Interest 15000 5919 Contra PERS On -Behalf paid by SOA 15000 5920 PERS On -Behalf paid by SOA 15000 5923 Spec.Proj.Other Rev. 15000 5940 Amort. of CIA - General 15000 5941 Amort.Bond Premium 15000 5990 Surplus Sales Total Revenues City of Seward Electric Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 1,952,352 2,072,006 1,517,626 1,560,795 1,620,502 1,428,243 1,810,000 818,728 1,068,739 1,247,069 1,446,779 1,572,977 1,415,915 1,565,130 491,087 503,864 519,020 532,922 537,941 514,725 481,575 1,087,722 1,105,833 862,705 891,121 949,500 891,273 1,050,000 408,643 520,371 631,499 748,381 756,268 636,568 830,000 215,252 226,855 241,554 256,587 168,533 230,574 242,000 1,930,492 1,916,749 1,091,555 954,374 1,178,426 1,391,272 1,200,000 1,184,352 1,436,201 1,688,124 1,970,753 2,235,192 1,851,640 1,889,500 44,673 46,327 47,062 46,457 47,766 46,901 45,260 1,390,664 1,384,044 1,316,334 1,640,879 1,613,997 1,455,485 1,526,645 (505) 0 (145) 0 0 0 0 0 0 0 0 (24) 0 0 177,930 285,470 347,979 353,492 197,844 497,910 0 402,817 547,322 493,290 472,661 318,992 505,829 0 988 1,010 1,290 1,572 525 1,090 0 411,577 439,898 417,577 527,732 237,264 434,000 0 308,846 276,617 212,669 170,706 189,105 285,000 191,500 108,693 117,926 153,716 140,681 159,892 112,640 161,900 65,660 65,522 70,096 73,270 76,209 71,680 77,200 3,862 4,646 5,897 6,659 6,589 4,096 5,900 0 0 0 0 0 0 499,500 0 0 0 0 0 0 1,600 0 0 0 0 0 0 675,200 0 0 0 0 0 0 905,150 19,776 17,833 27,779 23,745 18,243 20,480 21,800 19,660 47,189 11,893 12,458 4,133 20,480 2,125 9,984 10,152 10,776 10,776 10,776 10,240 10,800 36,159 21,021 21,865 16,528 121,668 20,480 30,000 251,370 92,359 23,616 302,329 53,936 0 0 1,400 0 868 129 0 800 550 5,880 0 9,199 26,749 126,588 5,120 0 6,074 69,101 86,204 203,644 179,082 30,000 11,150 50,585 48,333 27,752 41,201 6,685 40,000 23,950 (2,463) 4,931 0 0 0 0 0 39,731 28,811 (5,583) (66,947) 10,385 0 0 0 475,914 0 0 0 0 0 775,741 981,212 990,369 983,350 984,193 975,887 967,575 13,834 13,834 13,834 13,834 0 14,000 14,000 200 0 0 0 0 0 0 $12,231,764 $13,830,090 $12,083,489 $13,363,617 $13,383,187 $12,912,328 $14,240,010 111 Page 79 of 107 City of Seward Electric Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 761,684 835,591 827,109 804,833 834,189 910,172 966,435 6001Overtime 94,481 247,895 146,001 128,008 105,630 62,958 136,075 6002 Standby Time 93,334 94,183 95,317 110,757 131,678 100,626 155,000 6100 Medicare 19,048 23,444 18,629 17,212 16,991 16,345 27,896 6101 Unemployment Insurance 594 7,968 6,886 0 339 0 0 6102 Workers' Compensation 66,222 112,723 78,867 74,352 55,598 84,001 50,126 6200 Leave Time 80,079 87,340 87,516 88,288 79,900 106,860 0 6201 Retirement Benefits 572,776 121,169 199,011 (258,321) 165,203 210,420 309,978 6202 Health Insurance 249,539 262,752 260,158 268,335 242,826 298,872 "�9 319,111 6204 Meal Allowance 10,172 14,257 6,353 7,815 10,376 7,373 9,378 6205 Electric Union Benefits 9,828 18,455 1,868 2,446 12,959 21,504 14,248 6209 PERS DC Forfeitures 0 0 (7,771) (3,107) (180) 0 0 Total Personnel Costs: $ 1,957,757 $ 1,825,777 $ 1,719,944 $ 1,240,618 $ 1,655,509 $ 1,819,131 $ 2,^'=O6V 1,988,247 Non -Personnel Costs: 7001 Communications 17,068 27,074 19,986 19,493 19,451 22,016 25,325 7002 Postage and Freight 13,448 21,565 14,078 14,958 18,855 19,884 15,150 7003 Bank and Credit Card Fees 59,292 68,867 77,500 100,268 105,021 92,938 115,522 7004Insurance 59,109 58,682 64,797 74,548 83,142 66,560 91,478 7006 Legal 63,368 21,889 13,745 39,897 11,732 51,080 45,000 7007 Legal Settlement 852 0 0 0 0 0 0 7009 Contracted Services 172,918 226,541 400,208 198,687 147,248 389,069 790,000 7010 Engineering 13,835 42,897 41,514 58,267 22,558 65,000 82,000 7011 Testing 1,755 4,812 4,609 4,133 4,178 1,000 10,550 7012 Other Special Services 21,792 16,059 13,851 12,985 21,276 15,360 15,700 7015 Utilities 124,586 159,066 144,238 162,886 171,499 142,016 188,000 7016 Heating Fuel 18,706 20,031 29,483 12,261 23,156 18,432 25,650 7017 Rents & Leases 21,605 17,633 21,877 30,805 26,238 23,552 33,775 7101 Chugach Power Purchases 2,165,628 2,163,292 1,890,465 2,307,343 2,286,776 2,300,400 2,322,950 7102 Power Fuel Costs 2,807,634 3,722,365 3,334,521 3,523,627 3,430,244 2,982,359 3,600,000 7103 Fuel for Generators 24,731 17,037 25,161 55,943 86,353 102,400 135,000 7210 Vehicle Supplies 33,301 21,105 12,059 25,315 8,755 10,240 19,950 7211 Gas & Lube 27,840 45,229 31,376 21,780 27,923 38,912 40,450 7212 Uniform Allowance 0 43 1,782 24,663 6,113 17,000 15,000 7213 Safety Equipment 4,358 10,605 7,944 36,798 8,592 5,620 9,975 7214 Janitorial Supplies 0 0 0 0 27 0 0 7215 Operating Supplies 240,388 287,784 266,277 293,969 532,295 187,392 243,360 7216 Maintenance & Repair 22,757 44,506 19,439 156,940 26,072 97,160 43,425 7217 Small Tools & Equipment 41,198 18,838 12,742 61,094 4,291 25,600 35,170 7300Advertising 593 8,419 1,389 1,738 760 6,144 10,120 7301 Subscriptions & Dues 46,071 10,209 30,854 9,493 9,334 37,654 58,800 7302 Travel & Subsistence 21,758 28,340 37,332 22,581 5,640 28,192 26,500 7303 Education & Training 5,024 15,134 11,719 13,666 3,482 28,672 12,300 7304 Equipment Rent 2,552 32,164 5,037 30,127 0 35,360 7,695 7307 GFAdministrative Fee 888,535 909,860 938,293 953,306 964,747 976,185 1,005,612 7330 P.I.L.T. 902,861 973,193 874,797 969,027 976,606 948,131 1,129,271 7331 Reclass PILT to Transfer -Out (902,861) (973,193) (874,797) (969,027) (976,606) (948,131) (1,129,271) 7808 Bad Debt Expense 3,686 8,297 52,844 57,679 (26,454) 20,480 32,175 7810 Miscellaneous Expense 3,030 37,498 3,771 1,484 2,032 35,840 3,900 7900 Depreciation Expense 1,446,721 1,585,449 1,631,726 1,594,858 1,629,123 1,606,831 2,571,617 8000 Loss on Sale of Fixed Assets 0 0 0 216,068 0 0 0 8010 Utility Deposit Interest 1,232 1,300 1,324 1,105 258 1,229 925 8011 Bonding Expense 73,458 41,137 0 0 0 0 0 8012 Debt Service Interest Expense 185,626 192,344 184,242 176,803 168,408 163,450 154,450 8013 Amortization of Deferred Loss on 0 20,903 20,903 20,903 0 0 0 Bonds 8014 Debt Service Amortization of 0 0 0 0 0 20,903 20,903 Bond Issue Costs 8101Infrastructure 0 0 0 0 0 143,360 20,480 112 Page 80 of 107 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 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures City of Seward Electric Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 0 0 0 0 5,000 0 0 0 0 85,163 0 14,287 56,320 50,000 291,600 175,000 270,000 270,000 360,000 276,480 299,780 0 0 3,450 0 0 0 0 (121,632) (200,428) (47,340) (56,144) (30,036) (70,000) (73,825) (82,479) (62,987) (36,960) (54,784) (97,989) (40,000) (41,200) 240,000 150,000 160,000 0 170,000 $ 8,961,944 $ 9,968,559 $ 9,801,399 $10,495,543 $10,250,387 $10,919,701 $11,794,336 $11,521,343 $11,736,161 $11,905,896 180,000 $10,181,090 $12,000,221 190,000 $12,253,662 $1",'^�r,'T�c1$ 14,241,909 113 Page 81 of 107 '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. 114 Page 82 of 107 WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2022 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Operating revenue: Residential 481,202 495,280 509,634 518,887 524,973 523,000 535,000 Small General Service 131,223 147,929 155,657 165,622 148,944 159,000 165,000 Large General Service 229,373 224,982 222,753 221,912 205,416 222,000 225,000 SMIC Sales 47,066 60,861 58,184 62,534 50,812 54,200 54,850 Industrial Sales 245,585 260,992 176,960 200,785 196,375 180,475 198,750 Miscellaneous 64,564 133,726 152,521 172,748 146,701 159,000 149,850 Charges for Services - Ship Water 93,877 87,550 80,395 110,855 2,435 94,600 94,300 Total operating revenue: 1,292,890 1,411,320 1,356,104 1,453,343 1,275,656 1,392,275 1,422,750 Operating expense before depreciation: Salaries & Benefits 419,348 341,206 391,892 330,243 371,389 354,697 447,889 Purchased services 247,002 284,540 280,282 292,935 316,562 416,186 335,875 Supplies & Maintenance 44,726 67,275 46,723 34,932 35,278 97,185 52,775 General & Administrative 254,289 262,249 366,067 374,115 173,977 300,961 303,370 Total operating expense: 965,365 955,270 1,084,964 1,032,225 897,206 1,169,029 1,139,909 Operating income before depreciation 327,525 456,050 271,140 421,118 378,450 223,246 282,841 Depreciation 200,323 396,426 393,587 423,612 423,672 622,443 617,925 Operating income (loss) 127,202 59,624 (122,447) (2,494) (45,222) (399,197) (335,084) Non -operating revenues (expenses) Interest income 6,643 23,684 44,147 68,226 58,729 15,000 6,900 Other revenue 8,972 9,095 8,468 (7,590) 12,426 500 500 Interest expense (24,098) (22,011) (20,429) (18,303) (16,016) (15,523) (13,404) Total non -operating revenues (expenses) (8,483) 10,768 32,186 42,333 55,139 (23) (6,004) Earnings before transfers and contributions 118,719 70,392 (90,261) 39,839 9,917 (399,220) (341,088) Transfers Out (181,887) (118,696) (114,461) (122,240) (108,026) (134,507) (142,824) Transfers In - 278,049 - Capital contributions and special items 147,469 20,683 554,317 Change in net position 84,301 250,428 349,595 (82,401) (98,109) (533,727) (483,912) Beginning net position 10,024,241 10,108,542 10,358,970 10,658,507 10,576,106 10,477,997 9,944,270 Prior year restatement - - (50,058) Ending net position 10,108,542 10,358,970 10,658,507 10,576,106 10,477,997 9,944,270 9,460,358 115 Page 83 of 107 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 Beginning cash balance at 1/1/21: * Cash is provided by (used for): Change in net position Add expense items not affecting cash: Depreciation 2021 2022 Budget Budget $2,773,874 (59I,839) (483,9I2) /_')') it Al /_ T 7 0) C Net cash provided by (used for) operations 30,604 I34,0I3 Other sources (uses) of cash Debt principal payments (I4I,32I) (I43,44I) Capital outlay (5,I50) (5,I50) Net increase (decrease) in cash (II5,867) (I4,578) Estimated ending cash balance $2,658,007 $2,643,429 (°) Ties to CAFR and includes only Water Enterprise Fund; excludes related capital projects. 116 Page 84 of 107 City of Seward Water Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 17000 5300 Residential 481,202 495,280 509,634 519,887 524,973 523,000 535,000 17000 5310 SG Service 131,223 147,929 155,657 165,622 148,944 159,000 165,000 17000 5320 LG Service 229,373 224,982 222,753 221,912 205,416 222,000 225,000 17000 5330 SMIC Sales 47,066 60,861 58,184 62,534 50,812 54,200 54,850 17000 5340 Spec. Contracts 245,585 260,992 176,960 200,785 196,375 180,475 198,750 17000 5800 Labor & Services 0 0 0 0 496 0 0 17000 5801 Turn on Fees 11,182 17,032 18,331 17,134 16,233 17,000 17,200 17000 5806 Ship Water 93,877 87,550 80,395 110,855 2,435 94,600 94,300 17000 5807 Hydrant Rentals 55,572 112,191 128,653 140,486 129,842 132,000 132,650 17000 5899 Miscellaneous Revenue (2,190) 4,503 5,537 14,128 130 10,000 0 17000 5901 EF Investment Interest 2,393 22,998 43,725 67,524 58,568 15,000 6,900 17000 5905 EF Penalties and Interest 4,250 687 422 702 161 500 500 17000 5919 Contra PERS On -behalf paid by SOA (593) 1,329 0 0 0 0 0 17000 5920 PERS On -behalf paid by SOA 9,565 7,766 (4,579) (7,590) 12,426 0 0 17000 5940 Amort. of CIA - General 24,402 186,036 186,725 205,203 205,202 205,000 202,975 Total Revenues $ 1,332,907 $ 1,630,136 $ 1,582,397 $ 1,719,182 $ 1,552,013 $ 1,612,775 $ 1,633,125 117 Page 85 of 107 City of Seward Water Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 160,656 172,542 180,164 186,627 181,953 183,519 222,880 6001Overtime 8,440 18,519 11,774 14,465 10,022 4,726 17,400 6002 Standby Time 8,515 8,243 7,503 9,112 10,085 9,027 14,275 6100 Medicare 2,937 2,954 3,083 3,096 3,451 3,018 3,700 6102 Workers' Compensation 7,781 9,334 13,917 14,513 11,199 13,033 11,375 6200 Leave Time 11,496 17,769 9,582 4,983 22,200 21,346 0 6201 Retirement Benefits 137,889 23,690 57,453 (18,239) 19,654 45,796 55,525 6202 Health Insurance 81,174 88,155 98,539 117,557 113,406 109,224 122,734 6203 In Lieu of FICA 461 0 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 (3,171) (1,873) (600) 0 0 Total Personnel Costs: $ 419,349 $ 341,206 $ 378,844 $ 330,241 $ 371,370 $ 389,689 $ 447,889 Non -Personnel Costs: 7001 Communications 9,208 8,183 6,790 7,705 6,629 10,000 7,700 7002 Postage and Freight 2,443 4,330 3,242 2,165 3,284 5,515 2,850 7003 Bank and Credit Card Fees 6,782 7,401 9,192 12,024 11,179 11,279 9,300 7004Insurance 12,150 14,891 16,267 19,237 22,005 11,330 21,450 7006 Legal 0 0 0 0 0 5,150 5,000 7009 Contracted Services 22,824 8,303 25,947 29,066 17,696 94,812 21,075 7010 Engineering 0 0 0 0 0 0 10,000 7011 Testing 4,796 8,945 6,938 4,328 14,945 11,330 10,800 7015 Utilities 185,732 232,487 210,525 216,957 235,834 266,770 246,225 7016 Heating Fuel 3,067 0 1,382 732 2,620 0 1,475 7210 Vehicle Supplies 1,361 171 0 0 137 0 300 7211 Gas & Lube 4,844 6,522 3,356 7,366 3,185 10,815 10,000 7213 Safety Equipment 2,052 2,401 1,707 290 805 3,090 1,700 7214 Janitorial Supplies 0 0 0 0 37 0 0 7215 Operating Supplies 23,869 21,566 17,620 18,556 18,171 45,835 22,850 7216 Maintenance & Repair 6,367 31,383 17,820 3,269 10,437 30,750 13,575 7217 Small Tools & Equipment 6,234 5,233 6,221 5,451 2,506 6,695 4,350 7300 Advertising 0 30 1,312 0 0 1,030 350 7301 Subscriptions & Dues 880 1,279 227 227 922 1,751 1,200 7302 Travel & Subsistence 3,611 901 1,248 2,617 69 5,768 2,500 7303 Education & Training 2,507 449 1,300 2,620 100 5,768 2,500 7304 Equipment Rent 1,350 0 0 0 0 8,240 1,000 7307 GF Administrative Fee 245,122 251,004 258,849 262,991 262,991 269,340 277,420 7330 P.I.L.T. 103,606 112,843 108,488 116,267 102,053 111,382 111,300 7331 Reclass PILT to Transfer -Out (103,606) (112,843) (108,488) (116,267) (102,053) (111,382) (111,300) 7808 Bad Debt Expense 715 456 97,898 100,510 (98,479) 2,060 16,950 7810 Miscellaneous Expense 103 8,130 233 150 217 1,854 1,450 7900 Depreciation Expense 200,323 396,425 393,588 423,611 423,734 622,443 617,925 8012 Debt Service Interest Expense 24,098 5,923 20,429 18,303 16,016 15,523 13,404 8103 Capital Equipment 0 0 17,387 0 0 0 0 8104 Motor Pool Rent 0 0 5,000 5,000 5,000 5,150 5,150 8300 Debt Service Principal 131,182 133,150 135,147 0 0 141,321 143,441 Total Non -Personnel Costs: $ 901,620 $ 1,149,563 $ 1,259,625 $ 1,143,175 $ 960,040 $ 1,593,619 $ 1,471,940 Total Expenditures $ 1,320,969 $ 1,490,769 $ 1,638,469 $ 1,473,416 $ 1,331,410 $ 1,983,308 $ 1,919,829 118 Page 86 of 107 '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. 119 Page 87 of 107 WASTEWATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Change in Net Position For Fiscal Year 2022 Operating revenues: Residential Small General Service Large General Service SMIC Sales Miscellaneous Total operating revenues: Operating expenses before depreciation: Salaries & Benefits Purchased services Supplies & Maintenance General & Administrative Total Operating Expenses: Operating income before depreciation Depreciation Operating Income (Loss) Non -operating revenues (expenses) Interest income Interest expense Other non -operating revenue Total non -operating revenues (expenses) Income (loss) before operating transfers Capital contributions and special item Net transfers In (Out) Change in net position Beginning net position Prior year restatement Ending net position 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 637860 667499 682758 694384 699692 700000 715000 194606 192426 198888 208197 193898 200000 205000 279178 282426 282649 281600 271115 283300 295000 35895 44292 25050 23921 24214 28350 28700 4224 6633 10647 31567 19622 14250 19500 1151763 1193276 1199992 1239669 1208541 1225900 1263200 342653 247447 259057 207592 280750 277470 334863 307212 249558 208429 263794 248948 500669 427100 35599 44824 34112 37129 50006 68551 76150 152718 166954 190935 179929 166543 193426 181525 838182 708783 692533 688444 746247 1040116 1019638 313581 484493 507459 551225 462294 185784 243562 367543 364306 382985 366266 353873 482863 486490 (53962) 120187 124474 184959 108421 (297079) (242928) 2997 20232 31334 69512 64070 8000 3475 (5900) (13732) (17744) (16007) (15363) (14504) (13652) 6861 6171 64311 (3705) 9243 1000 850 3958 12671 77901 49800 57950 (5504) (9327) (50004) 132858 202375 234759 166371 (302583) (252255) 12000 65185 0 0 0 0 0 (98114) (89414) (84969) (91147) (86656) (120005) (88701) (136118) 108629 117406 143612 79715 (422588) (340956) 6993150 6857032 6965661 7051954 7195566 7275281 6852693 0 0 (31113) 6857032 6965661 7051954 7195566 7275281 6852693 6511737 120 Page 88 of 107 CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 202I 2022 Budget Budget Beginning cash balance at I/I/2I: * $3,042,708 Cash is provided by (used for): Change in net position (342,28I) (340,956) Add expense items not affecting cash Depreciation 482,863 486,490 Net cash provided by (used for) operations Other uses of cash Debt principal payments (a) Capital outlay (b) Net increase (decrease) in cash Estimated ending cash balance $I40,582 $I45,534 (58,128) (65,870) (5,150) (5,150) $77,304 $74,5I4 $3,I20,0I2 $3,I94,526 (°) Ties to CAFR and includes only Wastewater Enterprise Fund; excludes related capital projects. See below. (a) Sewer Lagoon new loans (20I6-2035) (b) Motor Pool contributions. 121 Page 89 of 107 City of Seward Wastewater Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 18000 5300 Residential 637,860 667,499 682,758 694,384 699,692 700,000 715,000 18000 5310 SG Service 194,606 192,426 198,888 208,197 193,898 200,000 205,000 18000 5320 LG Service 279,178 282,426 282,649 281,600 271,115 283,300 295,000 18000 5330 SMIC Sales 35,895 44,292 25,050 23,921 24,214 28,350 28,700 18000 5801 Turn on Fees 0 0 5,650 15,027 17,739 10,000 14,100 18000 5804 Work Order Revenue 0 0 0 791 0 0 0 18000 5809 Water/Seward Misc. Service 4,223 6,373 4,960 15,750 1,883 4,250 5,400 18000 5899 Miscellaneous Revenue 1 0 36 0 0 0 0 18000 5901 EF Investment Interest 1,813 19,111 30,612 68,162 63,768 8,000 3,475 18000 5905 EF Penalties and Interest 1,184 1,120 723 1,350 302 1,000 850 18000 5910 Gain on Sale of FA 0 260 0 0 0 0 0 18000 5919 Contra PERS On -behalf paid by SOA (453) 902 0 0 0 0 0 18000 5920 PERS On -behalf paid by SOA 7,314 5,269 (2,846) (3,705) 9,243 0 0 18000 5921 Federal Grant Revenue 0 62,194 44,550 0 0 0 0 18000 5940 Amort. of CIA - General 411,522 398,445 398,445 398,445 398,445 398,445 138,445 Total Revenues $ 1,573,143 $ 1,680,317 $ 1,671,475 $ 1,703,922 $ 1,680,299 $ 1,633,345 $ 1,405,970 122 Page 90 of 107 City of Seward Wastewater Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: 6000 Salaries 126,729 118,778 110,885 105,795 135,908 149,332 162,400 6001Overtime 6,466 4,946 3,737 5,137 10,348 4,209 12,200 6002 Standby Time 7,231 7,420 8,181 6,784 6,489 6,879 17,900 6100 Medicare 2,076 2,060 1,930 1,774 2,685 2,475 2,800 6102 Workers' Compensation 17,233 16,504 7,728 7,303 7,768 10,576 10,525 6200 Leave Time 18,771 22,343 29,136 27,687 22,329 18,882 0 6201 Retirement Benefits 105,440 16,889 35,708 (5,106) 14,618 37,556 41,675 6202 Health Insurance 58,246 58,507 55,614 58,787 81,126 76,257 87,363 6203 In Lieu of FICA 461 0 0 0 0 0 0 6209 PERS DC Forfeitures 0 0 (776) (569) (539) 0 0 Total Personnel Costs: $ 342,653 $ 247,447 $ 252,143 $ 207,592 $ 280,732 $ 306,166 $ 334,863 Non -Personnel Costs: 7001 Communications 6,529 5,763 6,928 6,553 6,511 8,549 6,400 7002 Postage and Freight 2,359 2,818 2,826 2,206 3,378 4,841 2,750 7003 Bank and Credit Card Fees 8,797 9,755 11,747 14,900 13,851 14,142 11,850 7004Insurance 6,617 6,434 6,210 5,938 6,319 8,244 6,600 7006 Legal 1,680 0 0 0 0 12,360 10,000 7009 Contracted Services 73,021 24,752 4,703 34,045 11,782 125,712 152,600 7010 Engineering 0 0 0 0 0 0 10,000 7011 Testing 37,819 28,539 26,332 31,535 31,085 27,810 30,350 7015 Utilities 165,585 169,485 148,520 166,172 176,021 224,540 195,000 7016 Heating Fuel 2,396 1,994 1,163 2,446 0 3,605 1,450 7017 Rents & Leases 33 17 0 0 0 206 100 7210 Vehicle Supplies 1,784 385 0 56 0 0 0 7211 Gas & Lube 6,341 7,962 12,207 7,858 6,946 9,991 10,250 7212 Uniform Allowance 0 0 0 91 0 0 0 7213 Safety Equipment 1,162 246 294 274 778 1,545 1,100 7214 Janitorial Supplies 0 0 0 0 15 0 0 7215 Operating Supplies 11,996 7,399 7,515 16,895 31,463 17,510 48,500 7216 Maintenance & Repair 10,579 27,467 7,057 7,928 9,272 35,385 13,350 7217 Small Tools & Equipment 3,737 1,365 5,586 4,027 1,532 4,120 2,950 7300 Advertising 0 0 0 0 0 412 0 7301 Subscriptions & Dues 432 5,090 20,951 5,521 0 4,635 5,400 7302 Travel & Subsistence 225 930 540 258 132 5,356 1,500 7303 Education & Training 439 1,165 1,640 1,120 320 3,914 1,775 7304 Equipment Rent 1,350 0 0 0 0 6,180 250 7307 GF Administrative Fee 149,694 153,287 158,077 160,606 162,533 164,483 169,425 7330 P.I.L.T. 92,141 95,441 95,996 99,174 96,683 96,880 97,815 7331 Reclass PILT to Transfer -Out (92,141) (95,441) (95,996) (99,174) (96,683) (96,880) (97,815) 7808 Bad Debt Expense 486 426 6,079 7,002 (1,442) 2,060 2,675 7810 Miscellaneous Expense 92 6,055 101 422 0 1,236 500 7900 Depreciation Expense 367,544 364,306 367,292 366,266 353,872 482,863 486,490 8012 Debt Service Interest Expense 5,900 13,732 17,744 16,007 15,363 14,504 13,652 8103 Capital Equipment 0 0 3,276 0 0 0 0 8104 Motor Pool Rent 0 0 5,000 5,000 5,000 5,150 5,150 8300 Debt Service Principal 58,986 56,880 57,733 0 57,270 58,128 65,870 Total Non -Personnel Costs: $ 925,583 $ 896,252 $ 879,521 $ 863,126 $ 892,001 $ 1,247,481 $ 1,255,937 Total Expenditures $ 1,268,236 $ 1,143,699 $ 1,131,664 $ 1,070,718 $ 1,172,733 $ 1,553,647 $ 1,590,800 123 Page 91 of 107 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. 124 Page 92 of 107 HOSPITAL ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Changes in Net Position For 2022 Operating Expenses: Hospital capital infrastructure & equipment (a) Community Health Center (b) Depreciation Total operating expenses Non -operating revenues (expense) Investment Income Debt service interest (c) Capital equipment and other Total non -operating revenue (expense) Earnings (loss) before transfers Operating transfers from other funds (d) Operating transfers to other funds (e) Change in net position 2020 2021 2022 Actual * Budget Budget 731,471 688,924 687,500 100,000 0 0 I97,I72 I54,337 348,875 $1,028,643 $843,261 $1,036,375 146,524 0 16,828 (26,059) (26,059) (22,275) $ I20,465 ($26,059) ($5,447) ($908,178) ($869,320) ($1,041,822) 929,777 1,371,500 1,500,000 (100,000) (150,000) (150,000) (a) Providence Seward Medical & Care Center hospital, emergency room and long-term care facility capital budget. (b) Seward Community Health Center operating budget request. (c) Represents interfund loan payable to Motor Pool for Seward General Hospital pension loan. (d) Reflects one -quarter of all City sales tax; equal to I% sales tax (the City's total sales tax rate is 4%). (e) In 2021 reflects payment to SMH Fund to cover future bond payments due to past census shortfalls. # Does not tie to CAFR since City budgets Hospital and LTC separately, and does not budget for PSMCC operations. The CAFR however, aggregates the City's hospital enterprise fund, LTC enterprise fund, and PSMCC financial statements into one fund, since PSMCC operational surpluses or deficits accrue to taxpayers. 125 Page 93 of 107 CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Statement of Cash Flow For 2022 Beginning Cash Balance at 1/1/21: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal (a) Net increase (decrease) in cash (b) Estimated ending cash balance 2021 2022 Budget Budget -$752,785 352,180 154,337 $506,517 308,178 348,875 $657,053 $68,900) ($76,325) 437,617 -$315,168 580,728 $265,560 (a) Reflects Seward General Hospital Public Employees' Retirement System debt previously paid by General Fund. Once hospital bonds matured (2013), sales tax reserved for healthcare purposes became new source of repayment for SGH PERS debt. 126 Page 94 of 107 City of Seward Healthcare Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 19100 5899 Miscellaneous Revenue 0 0 0 0 1,757,000 0 0 19100 5901 EF Investment Interest 849 5,554 6,725 63,550 146,524 0 16,828 19100 5940 Amort. of CIA- General 1,875 1,875 1,875 1,875 0 1,875 1,875 Total Revenues $ 2,724 $ 7,429 $ 8,600 $ 65,425 $ 1,903,524 $ 1,875 $ 18,703 127 Page 95 of 107 City of Seward Healthcare Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: Non -Personnel Costs: 7009 Contracted Services 0 0 0 705 43,971 0 0 7809 Pass-Thru Payments 700,000 1,100,000 2,115,000 700,000 787,500 687,500 687,500 7810 Miscellaneous Expense 0 0 300 4,104 0 0 0 7900 Depreciation Expense 326,095 305,108 238,133 220,177 197,172 178,250 348,875 8012 Debt Service Interest Expense 39,481 36,379 33,113 29,677 26,059 26,059 22,275 8300 Debt Service Principal 352,343 59,095 62,198 0 0 72,517 76,325 Total Non -Personnel Costs: $ 1,417,919 $ 1,500,582 $ 2,448,744 $ 954,663 $ 1,054,702 $ 964,326 $ 1,134,975 Total Expenditures $ 1,417,919 $ 1,500,582 $ 2,448,744 $ 954,663 $ 1,054,702 $ 964,326 $ 1,134,975 128 Page 96 of 107 SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Changes in Net Position For 2022 2020 2021 2022 Actual Budget Budget Revenues: Interest earnings 52,015 40,000 50,000 LTC capital cost reimbursement 2,750,482 2,000,000 2,750,500 Total revenues $2,802,497 $2,040,000 $2,800,500 Expenses: Debt service interest and other costs 631,863 564,006 518,550 Depreciation 1,460,079 1,056,601 1,007,575 Total expenses $2,091,942 $1,620,607 $1,526,125 Excess (deficit) of revenues over expenditures 710,555 419,393 1,274,375 Operating transfers from other funds 150,000 150,000 I50,000 Operating transfers to other funds 0 0 0 Change in net position 860,555 569,393 1,424,375 129 Page 97 of 107 CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Cash Flow For 2022 Beginning Cash Balance at 1/1/21: Cash - Legally Required Bond Reserves (a, b) Cash - Reserved for Bond Payments (a, b) Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal Capital outlay Net increase (decrease) in cash Estimated ending cash balance (a, b) Seward Mountain Haven revenue bonds; matures 2033 2021 2022 Budget Budget $1,615,006 $4,378,268 $5,993,274 569,393 1,424,375 1,056,601 1,007,575 $1,625,994 $2,431,950 (830,000) (950,000) $795,994 $1,481,950 $6,789,268 $8,271,218 130 Page 98 of 107 City of Seward Seward Mountain Haven Enterprise Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 19200 5810 SMH Patient Revenue for Capital 2,248,736 2,447,754 3,215,738 2,750,482 2,549,543 2,000,000 2,750,500 19200 5901 EF Investment Interest 810 9,968 43,430 52,015 0 40,000 50,000 19200 5941 Amort.Bond Premium 94,140 94,140 94,140 94,140 0 94,140 94,150 Total Revenues $ 2,343,686 $ 2,551,862 $ 3,353,308 $ 2,896,637 $ 2,549,543 $ 2,134,140 $ 2,894,650 131 Page 99 of 107 City of Seward Seward Mountain Haven Enterprise Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Personnel Costs: Non -Personnel Costs: 7006 Legal 5,573 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 1,007,575 8011 Bonding Expense 101,775 0 0 0 0 0 0 8012 Debt Service Interest Expense 532,677 695,952 658,308 631,863 589,381 564,006 518,550 8013 Amortize Deferred Loss on 0 98,196 98,196 98,196 0 98,196 98,200 8300 Debt Service Principal 1,090,000 910,000 945,000 0 870,000 910,000 950,000 Total Non -Personnel Costs: $ 3,386,128 $ 3,338,173 $ 3,286,375 $ 2,190,138 $ 2,530,093 $ 2,628,803 $ 2,574,325 Total Expenditures $ 3,386,128 $ 3,338,173 $ 3,286,375 $ 2,190,138 $ 2,530,093 $ 2,628,803 $ 2,574,325 132 Page 100 of 107 Volor Voof9nfernaf Service rFurrd The Motor Pool Fund is an Internal Service Fund established to accumulate resources to replace City vehicle and heavy equipment, including fire trucks, road graders, snow removal equipment, fleet vehicles, trailers, rescue and response vehicles, dump trucks, etc. City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and heavy equipment, with funds accumulating to finance their replacement. This funding mechanism reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the impact of large purchases on the annual operating budgets by spreading the costs of the assets over their respective useful lives. 133 Page 101 of 107 MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Revenues, Expenses and Change in Net Position For 2022 2020 2021 Actual * Budget Operating revenues - vehicle rental $732,000 Operating expenses - depreciation and other 416,443 Operating income (loss) 315,557 Non -operating revenue (expense) Interest income 26,059 Interest expense 0 Other non -operating 120,333 Total non -operating revenue (expense) I46,392 Earnings before transfers 46I,949 Transfers (to) from other funds 11,781 Change in net position 473,730 Beginning net position 5,029,220 Ending net position $5,502,950 * Ties to annual Comprehensive Annual Financial Report 2022 Budget $635,990 $701,930 2I5,990 352,I85 15,000 7,075 0 0 26,059 56,875 41,059 63,950 257,049 4I6,I35 0 0 257,049 416,135 5,502,950 5,759,999 $5,759,999 $6,I76,I34 134 Page 102 of 107 CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Cash Flow For 2022 Beginning Cash Balance at 1/1/21 *: Cash is provided by (used for): Change in net assets Add expense items not affecting cash Depreciation Net cash provided by operations Other sources of cash Capital lease proceeds (a) Loan repayment - SGH PERS Other uses of cash Capital outlay (*) Net increase (decrease) in cash 2021 2022 Budget Budget $3,160,923 257,049 416,135 420,000 349,745 $677,049 $765,880 0 0 72,517 72,517 (455,000) (b) (1,194,675) ## 294,566 (356,278) 2021 Appropriations (1,560,715) Estimated ending cash balance $1,894,774 $1,538,496 (*) Ties to CAFR. Note: Estimated cash balance does not take into account the Animal Shelter construction loan authorize through RES 2021-078 in the amount of $930,500 (a) No outstanding debt payment owed by Motor Pool. (b) $455,000 reflects: $45,000 PD patrol vehicle; $40,000 building inspection vehicle; $40,000 P&R truck; $80,000 Harbor flatbed & plow; $250,000 PW sweeper (##) $I 194,675 reflects: $124,000 Fire command trucks (2) $234,000 Police patrol (4) (Authorized in 2021) $100,000 Public Works steamer truck (used) $255,000 Public Works Loader $120,000 Electric trucks (2) $288,675 Electric excavator (Authorized in 2021) $73,000 Electric trailers (2) 135 Page 103 of 107 City of Seward Motor Pool Internal Service Fund 2022 Operating Budget Revenue Detail by Line Item 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues 03000 4610 Surplus Sales 0 0 0 0 510 0 0 03000 4632 Insurance Recovery 2,598 0 0 0 0 0 0 03000 5899 Miscellaneous Revenue 0 0 0 0 46,890 0 0 03000 5901 EF Investment Interest 1,470 17,199 22,887 67,720 66,928 15,000 7,075 03000 5904 EF Misc. Interest Revenue 39,481 36,379 33,113 29,677 26,059 26,059 27,875 03000 5910 Gain on Sale of FA 9,000 638 6,954 34,478 0 0 0 03000 5950 Motor Pool Vehicle Rent 291,600 175,000 357,000 357,000 732,000 0 0 03000 5960 Veh.Rent/ 0 0 0 0 0 635,990 701,930 03000 5990 Surplus Sales 0 0 0 0 6,005 0 29,000 Total Revenues $ 344,149 $ 229,216 $ 419,954 $ 488,875 $ 878,392 $ 677,049 $ 765,880 136 Page 104 of 107 Personnel Costs: Non -Personnel Costs: 7009 Contracted Services 7215 Operating Supplies 7216 Maintenance & Repair 7217 Maintenance & Repair 7303 Education & Training 7900 Depreciation Expense 8000 Loss on Sale of Fixed Assets 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures City of Seward Motor Pool Internal Service Fund 2022 Operating Budget Expenditure Line Item by Fund 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget 1,430 0 0 0 0 0 0 6,055 0 0 76 0 0 0 0 0 4,700 0 0 0 0 1,032 935 4,155 0 0 0 0 0 9,574 0 0 0 0 0 450,049 425,878 392,366 398,971 405,767 420,000 349,745 0 6,534 0 0 0 0 0 0 0 411,052 0 10,675 455,000 1,194,675 $ 458,566 $ 442,921 $ 812,273 $ 399,047 $ 416,442 $ 875,000 $ 1,544,420 $ 458,566 $ 442,921 $ 812,273 $ 399,047 $ 416,442 $ 875,000 $ 1,544,420 137 Page 105 of 107 %�vans fey S'c�e�u� 138 Page 106 of 107 GENERAL FUND Budgeted Interfund Transfers Fiscal Year 2022 TRANSFERS FROM OTHER FUNDS: Boat Harbor Enterprise Fund: One-half of land rents and leases Federal and State lobbying Payment -in -Lieu -of -Tax Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases Payment -in -Lieu -of -Tax Parking Enterprise Fund Payment -in -Lieu -of -Tax Electric Enterprise Fund: Federal and State lobbying Payment -in -Lieu -of -Tax Electric line general operating permit Water Enterprise Fund: Federal and State lobbying Payment -in -Lieu -of -Tax Wastewater Enterprise Fund: Federal and State lobbying Payment -in -Lieu -of -Tax Commercial Vessel Tax Fund: For SVAC ambulance service to cruise ships For Fire service to cruise ships For GF services to cruise ships; police security, museum movie, etc. TOTAL TRANSFERS IN: TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund SMIC Enterprise Fund - cash deficit Electric Enterprise Fund - loan repayment Sewer Enterprise Fund - RV dump ASLC Utility Subsidy to Electric (50% of PILT 2020; 60% of PILT 2021) Capital Acquisition Fund (equal to State Revenue Sharing) TOTAL TRANSFERS OUT: NET TRANSFERS: 2021 2022 Transfers- Transfers- Transfers- Transfers - In Out In Out 167,872 46,250 191,000 89,873 27,136 28,056 92,500 948,131 300,000 23,125 111,382 23,125 96,880 20,000 20,000 1,064,004 0 (a) 0 16,000 (b) 0 0 $1,080,004 $1,155,325 168,952 44,375 202,069 83,850 45,591 28,810 88,750 1,129,271 300,000 22,188 120,636 22,188 106,382 20,000 20,000 $913,191 1,500,000 0 0 39,869 0 0 $1,539,869 139 Page 107 of 107 Resolution 2021-130 Documents: • Agenda Statement • Resolution 2021-130 • Attachments: o Capital Improvement Plan 106 City Council Agenda Statement Meeting Date: November 22, 2021 — First Public Hearing - December 13, 2021 — Second Public Hearing To: City Council From: Janette Bower, City Manager Agenda Item: Resolution 2021-130: Adopting the City of Seward Six -Year Capital Improvement Program Background and justification: Resolution 2021-130 adopts the Six -Year Capital Improvement Program required by Seward City Code 5.05.010 D. Each department provided input on the capital needs, along with the timeframe for each item and the funding mechanism for the item. Please note that this document is intended to be a living document that will provide direction for projects and capital purchases, especially as infrastructure opportunities present themselves. Consistency checklist: Comprehensive Plan: XXX Strategic Plan: XXX Other: XXX Fiscal note: This Capital Improvement Plan does not appropriate funds for the indicated projects. Approval and appropriations for individual projects will be brought to Council through separate resolution or through future budgets. Finn Department �1"[- C" Finance Attorney Review✓: Yes ❑ No ❑ Not applicable x❑ Recommendation City Council approve Resolution 2021-130. ME Sponsored by: Bower Public Hearing #1: November 22, 2021 Public Hearing #2: December 13, 2021 CITY OF SEWARD, ALASKA RESOLUTION 2021-130 A Resolution of the City Council of the City of Seward, Alaska, Adopting the City of Seward Six -Year Capital Improvement Program WHEREAS, Seward City Code Section 5.05.010 (D) specifies that the City Manager shall submit a six -year program for capital improvements for the following six fiscal years; and WHEREAS, Seward City Code Section 5.05.010 (D) further specifies that the capital budget is presented as a separate section of the budget. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The document incorporated herein by reference, titled "City of Seward Capital Improvement Plan Years 2022-2027" is hereby adopted. Section 2. Effective date. This resolution shall take effect on January 1, 2022. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 131h day of December 2021. AYES: NOES: ABSENT: ABSTAIN: ATTEST: Brenda Ballou, MMC City Clerk (City Seal) THE CITY OF SEWARD, ALASKA Christy Terry, Mayor My, City of Seward Capital Improvement Plan Years 2022-2027 Enterprise Funds 2022 - 2027 New or Forecasted Funding Source Deot Pmiect Descnotion Real— 2022 2023 2024 2025 2026 2027 Proiect Cost City Portion Other Source Source —Manhole refurbishment ----------- SMIC lower lift station (engineering only) ©-----�� Two double wall fuel tank�. 251, in 2023-2025 ------�� SMIC piping for bypass design & oonstruction Waste ter Lagoon sludge rem-1 Water Meter Program - with auto -readers Standby Generator —Mobile ----------- EN City of Seward Capital Improvement Plan Years 2022-2027 Enterprise Funds 2022 - 2027 New or Forecasted Funding Source Deot Proiect Descriotion Reolace 2022 2023 2024 2025 2026 2027 Proiect Cost Citv Portion Other Source Source Yearly Total:1 $ 11,729,639 1 $ 22,569,605 1 $ 3,310,000 1 $ 3,565,000 1 $ 6,500,000 1 $ 6,330,000 1 Total Project Cost: $ 50,479,244 Total City Portion: $ 38,454,244 Total Other Portion: $ 13,207,500 im, City of Seward Capital Improvement Plan Years 2022-2027 General Fund 2022 - 2027 New or Forecasted Funding Source P--intro. R-1- 1.11 7n- 7n74 7n" 7n— In" ai,-( 4 City Pnrtinn ( hnr Snnr- Snnr- Public Works Sidewalk and A ramp repairs Replace X $ 75,000 $ 75,000 $ - GF"earl" Public Works ADA Compliant Public Entr Modifcetion Replace X X X $ 300,000 $ 300,000 $ - $100,000 per year Public Works City Hall Parking Lot and Retaining Wall Replace X $ 55,000 $ 55,000 $ Public Works Public Works Bldg Design & Engineering New X $ 125,000 $ 125,000 $ Public Works Public Works Building Construction Replace X $ 8,000,000 $ 8,000,000 $ Library Library Emergency Exit Doors New X $ 15,000 $ 15,000 $ Public Works Lowell Creek Flood Control Diversion Tunnel New X $ 185,000,000 $ - $ 185,000,000 Public Works Lowell Point Road FLAP Grant safety study Replace X $ 80,000 $ 80,000 $ 2,750,000 Library Library Cameras New X $ 25,000 $ 25,000 $ IT IT Dept- City Phone System Replace X $ 250,000 $ 250,000 $ Fire Feasibility & Design Engineer Fire Station Replace X $ 250,000 $ 250,000 $ Fire & Police Public Safety Radios Replace X $ 280,000 $ 280,000 $ Police Feasibility & Design Engineer Police Department New X $ 250,000 $ 250,000 $ Police Public Safety or Police Building New X $ 15,000,000 $ 15,000,000 $ Campground Additional Campground Utility Sites New X $ 400,000 $ 400,000 $ - GF Reserves Campground Resurface Campgrounds Replace X $ 200,000 $ 200,000 $ Parks & Rec Resurface Playgrounds Replace X $ 300,000 $ 300,000 $ Parks & Rec Replace N. Ballaine Playground Equipment Replace X $ 300,000 $ 300,000 $ Parks & Rec Construct Wellington Pavilion New X $ aoo,000 $ aoo,000 $ Parks & Rec Evaluate/Rebuild Lagoon Boardwalk Replace X $ 240,000 $ zao,000 $ Parks & Rec Cemetery- Columbarium New X $ 35,000 1 $ 35,000 1 Funded in the 2022 bud et Parks & Rec ICemetery -Ground Penetrating Radar New X S 35,000 1 $ 35,000 1 IFunded in the 2022 budget Parks & Rec ITYC Facility Renovation Replace X S 75,000 1 $ 75,000 1 $ Yearly Total:I $ 750,000 1 $ 9,970,000 1 $ 15,470,000 1 $ 500,0001 $ 185,000,000 1 s I Total Project Cost: $ 211,690,000 Total City Portion: $ 26,690,000 Total Other source: $ 187,750,000 145 Resolution 2021-138 Documents: • Agenda Statement • Resolution 2021-138 • Attachments: o ARPA Grant Agreement form — Easy Grant o Meescan quote ICf: City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council Through: Janette Bower, City Manager From: Bailey Sayler, Library Director Agenda Item: Resolution 2021-138: Authorizing the City Manager to Accept and Appropriate Funds from the Easy ARPA Grant, in the Amount of $6,000 for the Seward Technology and Community Enrichment Project on Behalf of the Seward Community Library & Museum Background and justification: Seward Community Library & Museum applied for the Easy ARPA grant and has been selected as a grant recipient. The grant funds are for a Library App for patrons to check out books, Kiosk for self -check-out, an iPad, and $2,500 for Library materials. Consistency checklist: Comprehensive Plan: Support efforts to continuously improve the quality of educational facilities and services. (3.7.1) Strategic Plan: Providing opportunities for equal access to information, technology, lifelong learning, community enrichment, and the preservation of Seward's heritage. Fiscal note: Is this a budgeted expense? If yes, from which line item? ❑ Yes ❑✓ No Funds will be appropriated to Library Small Tools & Equipment account no. 01000-1500-7217- 0070. Purchases will be covered by this Federal ARPA grant. Finance Department approval: s"114 Attorney Review✓: Yes ❑ Not applicable ❑✓ Recommendation City Council approve Resolution 2021-138. 147 Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-138 A Resolution of the City Council of the City of Seward, Alaska, Authorizing the City Manager to Accept and Appropriate Funds from the Easy ARPA Grant, in the amount of $6,000 for the Seward Technology and Community Enrichment Project on behalf of the Seward Community Library & Museum WHEREAS, the Seward Community Library and Museum was notified of the ARPA grant in August with an application deadline of September 15, 2021: and WHEREAS, the priority of the grant funding is to purchase an App that allows patrons to check out books at the library; and WHEREAS, to purchase a kiosk enclosure for an IPad to go inside the kiosk, so patrons can have contactless check-outs; and WHEREAS, $2,500 for Library materials; and WHEREAS, the Seward Community Library and Museum submitted the Easy ARPA Grant on September 14, 2021; and WHEREAS, the Seward Technology and Community Enrichment Grant project was approved, and the grant agreement was received November 19, 2021; and WHEREAS, the estimated total project cost is $6,000; and WHEREAS, grant funds will be administered by the City staff and expenditures reimbursed after invoices are submitted; and WHEREAS, the period of the grant upon full exactions ends September 30, 2022, with no options for extension. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The City Manager is hereby authorized to accept and appropriate grant funds to pay vendors for services rendered to fulfill the Easy ARPA Grant: Seward Technology and Community Enrichment project. Section 2. Funding in the amount of $6,000 is hereby accepted from the Easy ARPA Federal Grant revenue account no. 01000-1500-4251-0070 and appropriated to Library Small Tools & Equipment account no. 01000-1500-7217-0070. 148 CITY OF SEWARD, ALASKA RESOLUTION 2021-138 Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 13th day of December, 2021. AYES: NOES: ABSENT: ABSTAIN: ATTEST: Brenda Ballou, MMC City Clerk (City Seal) THE CITY OF SEWARD, ALASKA Christy Terry, Mayor 149 Department of Education THE Si*KrE & Early Development of LASKA DIVISION of LIBRARY. ARCHIVES &- MUSEUMS I IL Sox 110571 Juneou. Alask" 9%811-0571 Mcmr 907.465 4>37 Fox: 9C7 e55.2151 November 22, 2021 Bailey Sayler Seward Community Library & Museum PO Box 2389 Seward, AK 99664 Dear Bailey, Congratulations! The State Library has reviewed your ARPA Easy Grant application and has awarded Federal funds in the amount of $6000. We are delighted that your organization will receive this grant. Please review this grant award packet carefully and completely. In order to start receiving payment(s) on your grant, this is what you need to do: 1. Review the Official Award Notification Document and verify that your information is correct. If changes are necessary, please submit this information to the Grants Administrator. 2. Arrange for two signatures on the ARPA GrantAgreement form. E-mail the signed agreement to eed.library.grants@alaska.gov. 3. Sign and return an Internet Safety Certification form to the State Library. If you have questions or decide that you cannot sign the Internet Safety Certification form in good faith, please contact us immediately so we can discuss your situation. 4. The following will be your schedule of payment(s) for this grant: A single payment will be made once the agreement is signed and processed. To modify schedule please contact Claire Imamura at eed.library.grants@alaska.gov. I IM, letter 11/22/21 Page two of two 5. Since this grant is funded with Federal money, you must give credit to the Institute of Museum and Library Services in all publicity and advertising concerning the impact of the grant project. The IMLS Acknowledgement Requirements can be very helpful. 6. Finally, it is understood that by signing this agreement, you understand and agree to all conditions set forth in this package including materials referenced within these documents If you have questions or need more information, please refer to the Guide for ARPA Applications. Please return your signed agreement or direct questions to Claire Imamura, Grants & Inclusive Services Librarian (eed.library.arants(c alaska.gov, 907-465-1018). Once again, congratulations and good luck with your project! Sincerely, ��E - 21 �� Claire Imamura Grants & Inclusive Services Librarian Alaska State Library This Federal grant is funded by the INSTITUTE of MuseumandLibrary SERVICES G IN FEDERAL ARPA Funding EASY22-014 ARPA Grant Award Notification from the Alaska State Library Recipient Information Organization Name and Address: Vendor Code: COS84266 Seward Community Library & Museum DUNS: 037996634 PO Box 2389 Contact: Bailey Sayler Seward, AK 99664 Project Number: EASY22-014 Award Information Project Name: Grant Award Amount: $6000 Easy Grant for Seward Community Library & Museum Indirect Cost Rate: 0% Period of Performance Start Date: Oct. 1, 2021 Period of Performance End Date: Sept. 30, 2022 Payment Schedule: A single payment will be issued after the signed agreement is received and processed, Award Performance Goals and Reporting: Grantee is to report on performance as indicated in the approved ARPA grant application. Final financial and narrative report due October 31, 2022. 1, The Alaska State Library (ASL) provides this grant pursuant to Alaska Statutes 14.56.300 et. seq. and Alaska Administrative Code 4.57.050 et. seq. and as identified in the grantee's grant application for FY20. 2, The grantee must request and receive ASL's prior approval for changes to the grant project activities and budget as projected in the approved ARPA grant application. 3. The administration of this grant and the expenditure of grant funds are subject to the guidelines provided at the time of award and in the enclosed What am Iagreeing to? memo. The latter document incorporates by reference the uniform administrative requirements, cost principals, and audit requirements for Federal awards promulgated by the Office of Management and Budget. 4, When the organization returns the signed grant agreement to the Division of Libraries, Archives, and Museums, this will indicate the organization's acceptance of the award and compliance with the ARPA statutory and regulatory requirements (including information detailed in Guide for ARPA Applications). 5. If an organization has an indirect cost rate associated with a grant award that indirect cost can only apply to actual grant funds expended by the organization. If funds are not spent (returned), the allocated indirect cost for those grant funds must also be returned, Federal Funding Information CFDA: 45.310 Name: "Grants to States/ARPA" Agency: IMLS FAIN: LS-250194-OLS-21 Award Date: January 19, 2021 Questions Claire Imamura 907-465-1018 '•.;•�� INSTITUTE of MuseumandLibrary SERVICES eed, library.grants@alaska.gov Alaska State Library FY2022 ARPA Grant Agreement This agreement made and entered into Monday, November 22, 2021, by and between the Alaska State Library, hereafter referred to as the Grantor; and the Seward Community Library & Museum, hereafter referred to as the Grantee. WITNESSETH:Whereas, the State of Alaska has appropriated funds for ARPA grants; and whereas, the application of the Grantee for an Easy ARPA grant has been approved. NOW THEREFORE, for and in consideration of the mutual covenants herein contained the parties hereto agree: A. The Grantor will agree to: 1. Furnish funds in the amount of $6000 from Federal ARPA funds (Grant number: EASY22-014). 2. Provide, as necessary, advisory services in furtherance of the grant project. B. The Grantee will agree to: 1. Complete the project as outlined in the approved grant application. 2. Abide by the conditions set forth in the application and approved (with revisions if applicable) by the Grantor. 3. Submit a signed grant agreement and final report for the grant. 4. Maintain accurate records for auditing purposes. 5. Return any grant funds unexpended or unencumbered, all funds for which there is no proper accounting, and, if applicable, any indirect costs allocated to unexpended or unencumbered grant funds by September 30, 2022. 6. Receive prior approval from the Grantor for any line item change that exceeds 10% of the line item, except that no prior approval is required for line item changes of less than $100. 7. Credit the Institute of Museum and Library Services for providing grant funds for the project in all project -related public events, press releases, printed materials, and Web sites. 8. Submit a signed Children's Internet Protection Act (CIPA) Certification Form. 9. Only purchase materials that promote the purpose and activities of the project and that are educational and informational in nature and have a clearly demonstrable and legitimate purpose that is directly related to the grant. 10. Federal Laws, Regulations and Circulars as outlined in the What am I agreeing to? document. By accepting this award or agreement, the grantee may become subject to the audit requirements of State of Alaska Administrative Code 2 AAC 45.010. As a result, the grantee may be required to provide for an audit and to permit independent auditors to have access to their records and financial statements. The grantee should consult with an independent auditor for assistance in determining audit requirements for each fiscal year. The undersigned understands and agrees to the conditions of this agreement For the Institution Si atur Both Signatures Are Required For the Legal Entity ]ree -a� �I- 23-Zbzt 66 Title Date Title Date f� 1) , - Please copy this signed agreement for your records, then return as soon as possible. MAIL TO Grants Administrator, Alaska State Library, P.O. Box 110571, Juneau, AK 99811-0571 FAX TO 907-465-2151, OR SCAN TO eed.library.grants@alaska.gov 153 11111110 meescan Did TO Seward Community Library & Museum 239 6th Ave Quotation PO Box 167 Estimate Date 08/06/2021 Seward, Alaska 99664 U,S.A Expiry Date : 11 /06/2021 Tax ID: Currency : USD # Item & Description Oty, Rate Amount 1 Meescan Annual Licence - Tier 3 1,00 1,494,00 1,494.00 SKU: LIC-MS-TIER3 Tier 3 annual licence for one location (less than 5.000 users). 2 Custom Meescan Branded App 1.00 1,200.00 1.200.00 SKU : APP-MAINT Annual cus e1.n dranoed app support and maintenance. 3 Meescan Kiosk Enclosure - C Model 1.00 599.00 599.00 SKU : KIOSK-C-001-S EA Countertop model Meescan kiosk iPad enclosure, iPad not included. One- year warranty included. Sub Total 3,293.00 Shipping charge 68.00 Total $3,361.00 N1oI e,s Provided Quotation is Confidential Looking forward to your business fermis & Conditions System requires a SIP licensed connection. Implementation, app maintenance and support Included. Meescan desensitizing stations and kiosk enclosures to be ordered as needed. No additional licence required. Delivered "plug and play," self installed by customer, no on site visit required! Vi 154 1111110 Updated February 17. 2021 meescan *N Meecan Licence Subscription and Purchase Terms This is an agreement between you or the entity that you represent (hereinafter "You" or "Your" and Meescan Inc. (hereinafter "Meescan") governing your Meescan licence subscription and Meescan equipment purchase. You hereby accept these terrns by purchasing the Meescan Licence or Meescan equipment. Service Commitment / Minimum Term / Automatic Renewal ur Meescan Lice! req es a min ium initial commitment of 12 months (Initial Term) beginning on the Activation Date indicated in the Implementation Sign off document. Any subsequent terms are on an annual basis. You hereby acknowledge and agree that You are purchasing the Meescan Licence for at least the full i nitial Term and any subsequent Renewal Terms, This Agreement shall automatically renew for successive Renewal Terms unless either Party delivers written notice of termination of this Agreement to the other Party at least thirty (30) days prior to the applicable termination date (with such termination date being the last day of the Initial Term or the subsequent Renewal Terms), in which case the Agreement and all underlying Services shall terminate on the last day of such Initial or Renewal Term. Upon written notice provided to You at least 60 days prior to the end of the Initial Term or any Renewal Term, Meescan may revise the price for the Meescan Licence for the immediately succeeding Renewal Term. The revised price increase shall in no event be greater than 3.75% of the existing Licence cost. Payment Terms The Meescan Licence fee and or custom Meescan branded app fee, at the rates set forth in the provided Quotation for the Initial Term, will be invoiced upon issuing of a purchase order or confirming an order by You and payable within thirty (30) days of the date of invoice. Payment for purchased or leased Meescan equipment, at the rates set forth in the provided Quotation, will be invoiced upon shipping of such equipment and payable within thirty (30) days of the date of invoice. The prices indicated in the provided Quotation do not include taxes, fees or additional services You may select. Sales tax varies by the jurisdiction of purchase and may be calculated based on the full retail price or Meescan cost price, as determined by the tax law in the jurisdiction of purchase. The Customer is fully responsible for paying customs duties calculated at the port of entry to the country of The Customer's location. Meescan Inc. #203 - 22320 Lougheed Hwy Maple Ridge, BC V2X 2T4 1-888-510-7095 info@meescan.com meescan.com Resolution 2021-139 Documents: • Agenda Statement • Resolution 2021-139 • Attachments: o FY2022 ARPA Grant Agreement form `M7: City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council Through: Janette Bower, City Manager From: Bailey Sayler, Library Director Agenda Item: Resolution 2021-139: Authorizing the City Manager to Accept and Appropriate Funds from the FY2022 ARPA Grant, in the Amount of $37,777 for the Seward Technology and Community Enrichment Project on Behalf of the Seward Communitv Library & Museum Background and justification: Accepting this grant of $37,777, will provide 13 new computers/monitors (4 in the Children's room and 9 for the Patrons' use), a server, and security cameras for the Seward Community Library & Museum. Consistency checklist: Comprehensive Plan: Support Efforts to continuously improve the quality of educational facilities and services. (3.7.1) Strategic Plan: Providing opportunities for equal access to information, technology, lifelong learning, community enrichment, and the preservation of Seward's heritage. Fiscal note: Is this a budgeted expense? ❑ Yes ❑✓ No If yes, from which line item? Funds will be appropriated to Library Small Tools & Equipment account no. 01000-1500-7217- 0070. All equipment costs will be covered by this Federal ARPA grant. Finance Department approval: 44 Attorney Review✓: Yes ❑ Not applicable ❑✓ Recommendation City Council approve Resolution 2021-139. 157 Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-139 A Resolution of the City Council of the City of Seward, Alaska, Authorizing the City Manager to Accept and Appropriate Funds from the FY2022 ARPA Grant, in the amount of $37,777 for the Seward Technology and Community Enrichment Project on behalf of the Seward Community Library & Museum WHEREAS, the Seward Community Library and Museum was notified of the ARPA grant in August with an application deadline of September 15, 2021; and WHEREAS, the priority of the grant funding is to purchase 4 new children's computers with enrichment programs already downloaded; and WHEREAS, to purchase 9 computers and monitors for young adults and adults for the purpose of providing technology for job seekers, access to government and city services, distance educations access, etc.; and WHEREAS, to purchase a server that can provide more reliable and faster internet speeds to help with demands of our patrons; and WHEREAS, to purchase and install security cameras for safety and security for the Seward Community Library & Museum in the Wi-Fi service areas and building exterior to protect resources; and WHEREAS, the Seward Community Library and Museum submitted the FY2022 ARPA Grant on September 14, 2021; and WHEREAS, the Seward Technology and Community Enrichment Grant project was approved, and the grant agreement was received November 19, 2021; and WHEREAS, the estimated total project cost is $37,777.00; and WHEREAS, the estimated in -kind donations from the city are 124 hours; and WHEREAS, grant funds will be administered by the City staff and expenditures reimbursed after invoices are submitted; and WHEREAS, the period of the grant upon full exactions ends September 30, 2022, with no options for extension. 158 CITY OF SEWARD, ALASKA RESOLUTION 2021-139 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The City Manager is hereby authorized to accept and appropriate grant funds to pay vendors for services rendered to fulfill the FY2022 ARPA Grant: Seward Technology and Community Enrichment project. Section 2. Funding in the amount of $37,777 is hereby accepted from the FY2022 ARPA Federal Grant revenue account no. 01000-1500-4251-0070 and appropriated to Library Small Tools & Equipment account no. 01000-1500-7217-0070. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 13th day of December, 2021. AYES: NOES: ABSENT: ABSTAIN: ATTEST: Brenda Ballou, MMC City Clerk (City Seal) THE CITY OF SEWARD, ALASKA Christy Terry, Mayor 159 THE STATE °1ALASKA GOVERNOR NITKF DUNLEAVY November 2, 2021 Bailey Sayler Seward Community Library & Museum PO Box 2389 Seward, AK 99664 bsayier@cityofseward.net Dear Bailey, Department of Education & Early Development DIVISION 4F LIBRARY. ARCFIPl-TS & N-r SELNIS P.Cj, Bo':' 1057, Juneau, Alwskv °051 '-057. Moir,: 907, 465.4337 Pox: 307.465.2151 The State Library, Archives, and Museum has reviewed your FY2022 ARPA grant application and has awarded Federal ARPA funds in the amount of $37,777 for the Seward computers, security cameras, server. Please review this grant award packet carefully and completely. In order to start receiving payment(s) on your grant, this is what you need to do: 1. Review the Official Award Notification Document and verify that your information is correct. If changes are necessary, please submit this information to the Grants and Data Coordinator. 2. Arrange for two signatures on the ARPA Grant Agreement form. E-mail the signed agreement to eed.library.grants@aiaska.gov. 3. Sign and return an Internet Safety Certification form to the State Library. If you have questions or decide that you cannot sign the Internet Safety Certification form in good faith, please contact us immediately so we can discuss your situation. 4. The following will be your schedule of payment(s) for this grant: A single payment will be made as soon as the agreement is signed and processed. To modify schedule please contact Claire Imamura at eed.library.grants@alaska.gov. fl:16, letter 11/2/21 Page two of Two 5. Since this grant is funded with Federal ARPA money, you must give credit to the Institute of Museum and Library Services in all publicity and advertising concerning the impact of the grant project. The IMLS Acknowledgement Requirements can be very helpful. 6. Finally, it is understood that by signing this agreement, you understand and agree to all conditions set forth in this package including materials referenced within these documents If you have questions or need more information, please refer to the Guide for ARPA Applications. Please return your signed agreement to Claire Imamura (eed.library.grants@alaska.gov). Questions should be directed to Claire Imamura (907-465-1018, eed.libra ry.grants@alaska.gov). Once again, congratulations and good luck with your project! Sincerely, Claire Imamura Grants & Inclusive Services Librarian Alaska State Library This Federal ARPA grant is funded by the INSTITUTE of pp� IV useumandLibrary► SERVICES Item B-10: Federal Laws, Regulations and Circulars Trafficking in Persons (2 CFR 175.10):IMLS and the State Library will terminate any grants if the grantee engages in trafficking in persons for commercial sex or forced labor. LobbymgActivities (31 U.S.C. $1352): Grantees are prohibited by federal law from using grant funds to pay costs associated with lobbying Congress or the public for purposes of influencing elections, legislation, or the award of any federal funds. Grantees receiving an award of over $100,000 must file a certification regarding lobbying. Limited English Proficiency (Civil Rights Act Title VI): Grantees must take reasonable steps to make IMLS- funded grants accessible to people with limited English proficiency, even in states that have English as their official language. For more details, see IMLS Guidance for Reaching Persons with Limited English Proficiency. Cost Principles: Each grantee should determine which set of cost principles applies to the organization, then become familiar with those principles as guidance in using federal grant funds. Two cost principles of note: Allowable and Unallowable Costs (2 CFR 200 Subpart E): Grantees must carry out the grant project according to the approved grant proposal, and all federal funds must be expended solely for the purpose for which a grant was awarded. The following costs are unallowable and may not be proposed as grant project costs: bad debts, contingencies, contributions and donations, entertainment, fines and penalties, under recovery of costs under grant agreements (excess costs from one grant agreement are not chargeable to another grant agreement). Equipment Costing More Than $5,000 (2 CFR 200.33): The grantee shall submit a written request for approval to the State Library prior to the purchase of equipment over $5,000 per unit. The grantee will list approved equipment purchases on the grant final report submitted to the State Library. Disposal of the item(s) that exceed $5,000 market value at the time of surplus or disposal must be cleared in advance with the State Library. Nondiscrlmination: Services provided with federal grant funds must be available without discrimination to all members of the community served. Participation may not be denied on the basis of race, color, national origin, handicap, age, or sex. Relevant legislation includes but is not limited to the following: Title VI of the Civil Rights Act of 1964, as amended (42 U.S.C. § 2000 etseq.); Section 504 of the Rehabilitation Act of 1973, as amended (29 U.S.C. § 701 etseq.); Title IX of the Education Amendments of 1972, as amended (20 U.S.C. § 1681- 83 and 1685-86); the Age Discrimination in Employment Act of 1975, as amended (42 U.S.C. § 6101 etseq.). Debarment, Suspension, and Drug -Free Workplace (Executive Order 12549, 2 CFR 180 and 3185): Transactions for the purposesof this grant will not knowingly be made with parties who have been debarred or suspended from receiving Federal financial assistance under Federal programs. You may want to check the excluded oarties list. Uniform Administrative Requirements (200 CFR 2): Each grantee should determine which set of uniform administrative requirements apply to the organization, then become familiar with those requirements as guidance in using federal grant funds. Audits (2 CFR 200.328(b)(I)): Grants may be audited in compliance with federal and state audit requirements for local governments and public authorities, institutions of higher education, and non-profit organizations. Prohibited Telecomm and Video Surveillance (2 CFR 200.216): Grantees are prohibited from using grant funds to obtain equipment, services, or systems that use telecommunications equipment produced by Huawei Telecommunications Company or ZTE Corporation (or any of their subsidiaries or affiliates); Hytera Communications Corporation, Hangzhou Hikvision Digital Technology Company, or Dahua Technology Company (or any of their subsidiaries or affiliates); or by an entity that the Secretary of Defense believes to be an entity connected to the government of a covered foreign country. Domestic Preferences (2 CFR § 200.322): To the greatest extent practicable under a Federal award, the grantee should provide a preference for the purchase, acquisition, or use of goods, products, or materials produced in the United States. `"M What am I agreeing to? The federal Institute of Museum and Library Services (IMLS) manages the federal grant funds that are awarded to the Alaska State Library. As a recipient of federal grant funds through the Alaska State Library, your institution is required to meet specific federal laws, regulations, and circulars. You agree to these requirements when you submit a signed grant agreement to the Alaska State Library. This document provides additional information about the Grantee provisions on the grant agreement. Items B-1 and B-2: Self Explanatory Item B-3: Grant Agreement and Final Report Two people must sign the grant agreement for the institution and submit it to the State Library before any grant funds can be awarded. The director or grant contact at the institution may sign for the institution. The city manager, mayor, or clerk, or the chair or treasurer of the non-profit board may sign for the legal entity. The institution is required to submit a grant final report on the project to the State Library by October 31, 2022. ARPA grant report forms will be posted on the Alaska State Library's ARPA grants page. Item B-4: Accurate Records The institution must maintain adequate financial records to ensure complete reporting and retain project and financial records relating to the grant for a minimum of five years from the due date of the final grant report or until all audit exceptions have been resolved, whichever is longer. Item B-5: Self Explanatory Item B-6: Prior Approval for Changing the Grant Budget If the institution needs to change one of the grant budget lines more than 10%, fill out a budget revision form and send it to the Division of Libraries, Archives, and Museums for approval. Budget revision forms will be posted on the Alaska State Library's ARPA -grants, pa Item B-7: Crediting the Institute of Museum and Library Services for the Grant Funds Grantees should publicize grant -supported activities in the media and are required to credit IMLS in publications and during activities paid for with grant funds. The following acknowledgement must be used when meeting these requirements: "This project was made possible in part by the Institute of Museum and Library Services." Further requirements for press releases, social media, and publications can be found at IMLS Acknowledgement Reguirements. Copies of publications or materials produced with grant funds must be submitted to the State Library with your report. Item B-8: Children`s Internet Protection Act (CIPA) Certification All grantees must certify that they are CIPA-compliant if they receive federal funds that will be used to pay for access to the internet or will pay for computers that can access the internet. The State Library adds a CIPA certification form to those grant award packets that fall under this requirement. Item B-9: Self Explanatory 163 FEDERAL ARPA Funding ARPA Grant Award Notification from the Alaska State Library Recipient Information Organization Name and Address: Vendor Code: COS84266 Seward Community Library & Museum DUNS: 037996634 PO Box 2389 Contact: Bailey Sayler Seward, AK 99664 Project Number: ARPA37 Award Information Project Name: Seward computers, security cameras, server ARPA37 Grant Award Amount: $37,777 Indirect Cost Rate: 0% Period of Performance Start Date: Oct. 1, 2021 Period of Performance End Date: Sept. 30, 2022 Payment Schedule: A single payment will be made as soon as the agreement is signed and processed. Award Performance Goals and Reporting: Grantee is to report on performance as indicated in the approved ARPA grant application. Final financial and narrative report due October 31, 2022. 1. The Alaska State Library (ASL) provides this grant pursuant to Alaska Statutes 14.56.300 et. seq. and Alaska Administrative Code 4.57.050 et. seq. and as identified in the grantee's grant application for FY2022. 2. The grantee must request and receive ASL's prior approval for changes to the grant project activities and budget as projected in the approved ARPA grant application. 3. The administration of this grant and the expenditure of grant funds are subject to the guidelines provided at the time of award and in the enclosed Whatam Iagreeing to?memo. The latter document incorporates by reference the uniform administrative requirements, cost principals, and audit requirements for Federal awards promulgated by the Office of Management and Budget, 4. When the organization returns the signed grant agreement to the Division of Libraries, Archives, and Museums, this will indicate the organization's acceptance of the award and compliance with the ARPA statutory and regulatory requirements (including information detailed in Guide for ARPA Applications). 5. If an organization has an indirect cost rate associated with a grant award that indirect cost can only apply to actual grant funds expended by the organization. If funds are not spent (returned), the allocated indirect cost for those grant funds must also be returned. Federal Funding Information CFDA: 45.310 Name: "Grants to States/ARPA" Agency: IM LS FAIN: LS-250194-OLS-21 Award Date: 1/19/21 Questions Claire Imamura 907-465-1018 •.f•�; INSTITUTE'oi •.: ;.• MuseumandLibrary • SERVICES eed.library.grants@alaska.gov 164 Alaska State library FY2022 ARPA Grant Agreement This agreement made and entered into Tuesday, November 2, 2021, by and between the Alaska State Library, hereafter referred to as the Grantor; and the Seward Community Library & Museum, hereafter referred to as the Grantee. WITNESSETH: Whereas, the State of Alaska has appropriated funds for ARPA grants; and whereas, the application of the Grantee for a grant, Seward computers, security cameras, server, has been approved. NOW THEREFORE, for and in consideration of the mutual covenants herein contained the parties hereto agree: A. The Grantor will agree to: 1. Furnish funds in the amount of $37,777.00 from Federal ARPA funds (Grant number: ARPA37). 2. Provide, as necessary, advisory services in furtherance of the grant project. B. The Grantee will agree to: 1. Complete the project as outlined in the approved grant application. 2. Abide by the conditions set forth in the application and approved (with revisions if applicable) by the Grantor. 3. Submit a signed grant agreement and final report for the grant. 4. Maintain accurate records for auditing purposes. 5. Return any grant funds unexpended or unencumbered, all funds for which there is no proper accounting, and, if applicable, any indirect costs allocated to unexpended or unencumbered grant funds by September 30, 2022. 6. Receive prior approval from the Grantor for any line item change that exceeds 1011/o of the line item, except that no prior approval is required for line item changes of less than $100. 7. Credit the Institute of Museum and Library Services for providing grant funds for the project in all project -related public events, press releases, printed materials, and Web sites. 8. Submit a signed Children`s Internet Protection Act (CIPA) Certification Form. 9. Only purchase materials that promote the purpose and activities of the project and that are educational and informational in nature and have a clearly demonstrable and legitimate purpose that is directly related to the ARPA grant. 10. Federal Laws, Regulations and Circulars as outlined in the What am I agreeing to? document. By accepting this award or agreement, the grantee may become subject to the audit requirements of State of Alaska Administrative Code 2 AAC 45.010. As a result, the grantee may be required to provide for an audit and to permit independent auditors to have access to their records and financial statements. The grantee should consult with an independent auditor for assistance in determining audit requirements for each fiscal year. The undersigned understands and agrees to the conditions of this agreement. For the Institution S natur Both Signatures Are Required For the Legal Entity MA31 Signature bkv C" V� I I- 2'3 - 2m' I Title Date Title Da e Please copy this signed agreement for your records, then return as soon as possible. MAIL TO Grants Administrator, Alaska State Library, P.O. Box 110571, Juneau, AK 99801 FAX TO 907-465-2151, OR SCAN TO eed.library.grants@alaska.gov I"M Resolution 2021-140 Documents: • Agenda Statement • Resolution 2021-140 City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council Through: Janette Bower, City Manager From: Sam Hickok, Acting Finance Director Agenda Item: Resolution 2021-140: Accepting American Rescue Plan Act (ARPA) Federal Grant Funds in the Amount of $577,195 for the Purpose of Investment in Water and Sewer Infrastructure Background and justification: As part of the American Rescue Plan Act (ARPA), the Coronavirus State Fiscal Recovery Fund and the Local Fiscal Recovery Fund were established to provide support to State, local, and Tribal governments in responding to the impacts of COVID-19. The State of Alaska received these federal funds and appropriated $577,195 to the City of Seward. Of the eligible uses of these funds, Administration has identified investment in water and sewer infrastructure as the most appropriate use. The funds will be split evenly between the Water and Wastewater Enterprise Funds and placed in their own capital project funds. Once specific infrastructure projects have been identified, Administration will bring a resolution to Council for approval and appropriation. Consistency checklist: Comprehensive Plan: 3.7.1.4 Continue to upgrade and expand utilities to meet existing needs and encourage future development Strategic Plan: Page 9 - Promote Residential and Commercial Development Inside the City Other: N/A Fiscal note: Is this budgeted in the 2021 budget? ❑ Yes ❑✓ No Funds will be recorded as Federal Grant Revenue within the Water and Wastewater capital project funds and appropriated for future infrastructure projects once identified and approved by Council. Finance Department approval: Sw 44 Attorney Review✓: Yes ❑ Not applicable X❑ Recommendation City Council approve Resolution 2021-140. f[:YA Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-140 A Resolution of the City Council of the City of Seward, Alaska, Accepting American Rescue Plan Act (ARPA) Federal Grant Funds in the Amount of $577,195 for the Purpose of Investment in Water and Sewer Infrastructure WHEREAS, the Federal Government appropriated funds to the State and Local Fiscal Recovery Fund (SLFRF) as part of the American Rescue Plan Act (ARPA); and WHEREAS, the intent of this program is to provide support to State, territorial, local, and Tribal governments in responding to the economic and public health impacts of COVID- 19 and in their efforts to contain impacts on their communities, residents, and businesses; and WHEREAS, the State of Alaska received these funds and appropriated $577,195 as a pass-thru grant for the City of Seward; and WHEREAS, investment in water and sewer infrastructure is an eligible use of these funds as outlined by the U.S. Department of the Treasury; and WHEREAS, the City of Seward Water and Wastewater Funds have infrastructure needs as well as expansion opportunities; and WHEREAS, the grant funds will be split evenly between the Water and Wastewater Funds. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. Funding in the amount of $288,597.50 is hereby accepted and recorded in the Water Enterprise Fund as Federal Grant Revenue account no. 17100-0000-5921 Section 2. Funding in the amount of $288,597.50 is hereby accepted and recorded in the Wastewater Enterprise Fund as Federal Grant Revenue account no. 18100-0000-5921 Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 13th day of December 2021. THE CITY OF SEWARD, ALASKA Resolution 2021-141 Documents: • Agenda Statement • Resolution 2021-141 • Attachments: o Local Government Relief Loss Calculation Tool f[c9 City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council Through: Janette Bower, City Manager From: Sam Hickok, Acting Finance Director Agenda Item: Resolution 2021-141: Confirming Application for the ARPA Local Government Lost Revenue Relief Program ("LGLRRP") from the Alaska Department of Commerce, Community and Economic Development to Offset Significant Revenue Loss due to the COVID-19 Public Health Emergency Background and justification: The Alaska legislature appropriated $50 million from the State's American Rescue Plan Act (ARPA) COVID State and Local Fiscal Recovery funds toward a local government relief grant program to promote economic recover and continuity of government services to local governments that experienced revenue loss due to COVID-19, to be administered by the State of Alaska Department of Commerce, Community and Economic Development, Division of Community and Regional Affairs. Local governments must demonstrate at least a 10% revenue loss in 2020 revenue according to DCRA's formula -based calculation tool. According to this tool, Seward has demonstrated a loss of revenue of $3,491,342 or 26.1% in 2020, making Seward eligible for this funding. Award amounts will be determined based on qualifying revenue loss due to COVID-19 and the total amounts applied for. Of the allowable use of funds, Administration has identified water and sewer infrastructure the best use. The funds will be split evenly between the Water and Wastewater Enterprise Funds and placed in their own capital project funds. Once specific infrastructure projects have been identified, Administration will bring a resolution to Council for approval and appropriation Consistency checklist: Comprehensive Plan: 3.7.1.4 Continue to upgrade and expand utilities to meet existing needs and encourage future development Strategic Plan: Page 9 - Promote Residential and Commercial Development Inside the City Other: N/A Fiscal note: Is this a budgeted expense? If yes, from which line item? ❑ Yes 0 No Funds will be recorded as Federal Grant Revenue within the Water and Wastewater capital project funds and appropriated for future infrastructure projects once identified and approved by Council. `WAR, Finance Department approval: Attorney Review✓: Yes ❑ Not applicable ❑ Recommendation City Council approve Resolution 2021-141. `VA Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-141 A Resolution of the City Council of the City of Seward, Alaska, Confirming Application for the ARPA Local Government Lost Revenue Relief Program ("LGLRRP") from the Alaska Department of Commerce, Community and Economic Development to Offset Significant Revenue Loss Due to the COVID-19 Public Health Emergency WHEREAS, the State of Alaska appropriated $50 million from the State's American Rescue Plan Act (ARPA) COVID State and Local Recovery funds toward a local government relief grant program; and WHEREAS, the City of Seward is eligible to receive a portion of these funds based on 2020 revenue loss greater than the required 10%; and WHEREAS, the City of Seward attests to the accuracy of the attached program worksheet; and WHEREAS, the City has identified the need for investment in water and sewer infrastructure as the most appropriate use of these funds NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The City of Seward confirms the application for LGLRRP funds to be used for the investment of water and sewer infrastructure. Section 2. The City of Seward confirms the revenue and fund receipt totals discussed herein, and can confirm with supporting documentation. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 13th day of December, 2021. THE CITY OF SEWARD, ALASKA Christy Terry, Mayor `r`: Loss Calculation Tool ARPA- LGLR Relief program Local Government Relief Date of end of Actual average revenue Growth rate used in Loss Calculation Tool Fiscal Year growth FY16-19 calculation Dept. of Commerce, Community and Economic Development 11.4.21 31-Dec (CY) 1 5.09% 5.09% Jan. 1, 2020 - Dec. 31, 2020 FY 16 FY 19 Revenue General revenue (thousands) $ 10,975,785 $ 12,737,999 $ 9,894,830 Projected revenue $ 13,386,172.49 Dollar amount of lost revenue $ 3,491,342.49 Percentage of general If the number appearing in the green "Percentage of general revenue loss revenue loss" cell is less than 10 percent , the applicant is not eligible for the initial round of 26.1% funding. Go to cell C2 on the calculation tool For the Municipal For the period January 1, 2020 through If the number in the green "Percentage of general revenue and use the drop down menu to Fiscal Years 2016 and December 31, 2020 calculate the loss" cell is equal to or greater select the appropriate "Date of end 2019 calculate the qualifying municipal revenues and than that 10 percent, transfer of Fiscal Year" --either 31-DEC (CY) if qualifying municipal enter in the orange highlighted cell of the municipality budgets based on revenues and enter the spreadsheet. the "Dollar Amount of Lost the calendar year ending December in the Yellow Revenue" number and 31, or 30-Jun (FY) If the budget year highlighted cells of "Percentage of General Revenue ends June 30. the spreadsheet. Loss" number to the appropriate line of the application. 173 Resolution 2021-142 Documents: • Agenda Statement • Resolution 2021-142 • Attachments: o Proposal 174 City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council From: Janette Bower, City Manager Agenda Item: Resolution 2021-142: Authorizing the City Manager to Enter into a Contract with Carmen Jackson CPA, LLC for Finance and Accounting Services in an Amount not -to -exceed $125,000 and Appropriating Funds Background and justification: The City is continuing recruitment for a Finance Director. In the interim, Deputy Finance Director Sam Hickok is serving as Acting Finance Director. To assist the Finance Department, I propose authorizing the City Manager to enter into a contract with Carmen Jackson CPA, LLC for finance and accounting services. Carmen Jackson CPA, LLC is a public accounting firm serving Alaska, specializing in rural financial services, rural tax services, management services, audit preparation services, and consulting services. The Firm's mission is to provide accounting and tax services to businesses and individuals throughout Alaska, enabling them to succeed in their communities. The Project Manager will take direction from and assign tasks for completion as directed by the City Manager or designee. Duties will vary month to month, depending on the needs of the City, including position vacancies, seasonal requirements (e.g., budget or audit preparation), and other demand factors. The assignments will be completed by designated Firm Team members, as determined by skill level and request from the City Manager. The Firm understands that duties may be performed on -site or off -site and may require disclosure to the City Manager for the estimated time required for completion or agreement on a not -to -exceed amount. The City Team will be available to assist the Firm Team by providing information, documentation, and explanations. A Firm Team member will perform standard Interim Finance Director and other governmental accounting services in the following areas as needed and requested: • Fiscal planning and recommendations for updates to City Fiscal Policies and Procedures • Timely reporting for all grants, grants management and specialty reporting for governments • Communication with internal stakeholders • Assistance with the preparation of monthly financial statements for internal stakeholders • Annual audit preparation and annual budget preparation and amendments • Review and advise on contracts at the request of the City Manager • Assistance with evaluating current staff and hiring of new staff • Accounts payable processing, review, approval and training • General ledger accounting including journal entries, bank reconciliations, reconciliation of all balance sheet accounts and revenue and expenditure accounts • Training City Accounting and Finance personnel The hourly rate for the services range between $100-$175 per hour. The actual number of needed hours is unknown at this time. The City Manager will provide a monthly report regarding the number of hours worked. The contract will begin in January (actual date to be determined) and end on June 30, 2022. Consistency checklist: Comprehensive Plan: 3.7.1.3 Continue to improve the quality and efficiency of city governmental services. Fiscal note: Is this a budgeted expense? ❑ Yes ❑✓ No If yes, from which line item? Funding for this contract will be appropriated from General Fund Unassigned Fund Balance within the 2022 operating budget. Finance Department approval: -'34 Attorney Review✓: Yes ❑ Not applicable ❑✓ Recommendation City Council approve Resolution 2021-142. `rc Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-142 A Resolution of the City Council of the City of Seward Alaska, Authorizing the City Manager to Enter into a Contract with Carmen Jackson CPA, LLC for Finance and Accounting Services in an Amount not to Exceed $125,000, and Appropriating Funds WHEREAS, the City is in the process of recruiting a Finance Director; and WHEREAS, in the interim, the Deputy Finance Director is serving as the Acting Finance Director; and WHEREAS, in an effort to assist the Finance Department, the City Manager proposes entering into a contract with Carmen Jackson CPA, LLC for finance and accounting services; and WHEREAS, Carmen Jackson CPA, LLC is a public accounting firm serving Alaska, specializing in rural financial services, rural tax services, management services, audit preparation services, and consulting services; and WHEREAS, the Firm will perform standard Interim Finance Director and other governmental accounting services to assist the Finance Department; and WHEREAS, the hourly rate for the services ranges between $100-$175 per hour; and WHEREAS, the Firm's duties may be performed on -site or off -site, duties performed on - site will be reimbursed by the City on a per -occurrence basis; and WHEREAS, the contract will begin in January and end on June 30, 2022. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The City Manager is authorized to enter into a contract with Carmen Jackson CPA, LLC for finance and accounting services in an amount not -to -exceed $125,000. Section 2. Funding in the amount of $125,000 is hereby appropriated from General Fund Unassigned Fund Balance account no. 01000-0000-3400 to Finance Department Contracted Services acct no. 01000-1140-7009 within the 2022 operating budget. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 131h day of December, 2021. 177 - t ^` ors �«, a '' Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CONTENTS CAPMEN JACKSON CPA,LLC Accountant- Cheryl Bartlett....................................................................................................................................................................................8 RemoteAccess..........................................................................................................................................................................................................................................................................II Work 5chedule .......... 5. Cost Fees and Expenses Term of Contract and Commitment to Perform Work.......................................................................................................................................................12 Billingfor Services....................................................................................................................................................................................................................................................................12 Attachment A. Licenses V Proposal 19 November 2021 i 179 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 I. COVER LETTER November 18, 2021 Janette Bower, City Manager City of Seward 410 Adams St. PO Box 167 Seward, AK 99664 SUBJECT: City of Seward - Interim Finance Director - Services Proposal Salutation: CARMEN JACK50N CRA,LLC In fulfillment of the City of Seward's - Finance and Accounting Services request for Proposal, Carmen Jackson CPA, LLC is pleased to submit this proposal in Adobe PDF format, via email. Carmen Jackson CPA, LLC (Firm) is a public accounting firm serving Alaska, specializing in rural financial services, rural tax services, management services, audit preparation services, and consulting services. We are dedicated to providing our clients with professional, personalized assistance and guidance in a wide range of financial and business needs. Following is the Firm's information pertinent to this proposal: • Company Name: Carmen Jackson CPA, LLC • Business Type: Public Accounting Firm • Point of Contact: Carmen Jackson, CPA Phone: 907-232-2671 Email: carmenjacksonPcpa.com • Mailing Address: 2521 E. Mountain Village Dr Ste. B PMB 209 Wasilla, AK 99654 • Physical Address: 1350 N Hoka Hay Circle #1 Wasilla, AK 99654 • TIN: 81-2809359 • Proposal Validity: 30 calendar days beginning November 18, 2021 Having worked with multiple municipalities since 2014, we believe that we have a thorough understanding of the City of Seward's (City) needs. The work requested are services the Firm has provided for other similar cities in Alaska. Our team of professionals has the right combination of abilities, knowledge, and experience to provide essential accounting services, from supervision and training of finance staff to annual audit and budget preparation. The Firm is committed to performing the work within the contract period, commencing upon award and continuing until June 30, 2022 or as needed and agreed upon. The Firm does not provide audit services to any clients, so that we may not have any management conflicts (perceived or actual) for an audit. Additionally, the Firm does not prepare financial statements including compilations and reviews. However, Firm staff will assist the City staff to create standardized templates or reports for financial statements to be produced and ensure that City staff are aware of Proposal 19 November 2021 1 180 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CARMEN JACK50N CRA,LLC all accounting related information that must be completed prior to producing accurate reports. The rest of the proposed accounting services are typical services provided by the Firm for a city. This proposal is a firm and irrevocable offer for the one-year period. This proposal is valid for 30 days beginning November 19, 2021. The Firm believes it is best qualified to perform the work required under the engagement. This is due to our previous history with similar cities, our ability to work remotely or on -site, and our dedication to providing highly qualified professionals interested in assisting the City to fulfill all its financial operating and reporting requirements. Should the City require further information, please do not hesitate to contact us. Thank you for your consideration. Closing, Carmen Jackson, CPA LLC Proposal 19 November 2021 181 Carmen Jackson CPA, LLC CAWI/"IE �vI City of Seward - Interim Finance Director IACK50I 'J Proposal November 19, 2021 C P A L L C I. QUALIFICATIONS Firm Experience Carmen Jackson CPA, LLC is a public accounting firm with over a combined 43 years of experience in various financial areas, including bookkeeping, payroll, tax, accounting, audit preparation, management, banking, health care, not -for -profits, and governmental accounting. The Firm, located in Wasilla, Alaska, has been in business for nearly eight years and is armed with a fresh and modern-day accounting team. Since opening our doors, we have taken on several first-class cities and second-class cities as clients. Clients in rural communities of Alaska include small to medium- sized entities, not -for -profit, and for -profit and are located from as north as Nuiqsut, as west as Seward and as south as Dillingham. Select clients and services provided, similar to the City, include the following: • City of Dillingham, for which we have provided interim Finance Director services, audit preparation for FY 2014 through FY 2021, as well as interim accounting staff services; City of Galena, for which we provided audit preparation services, including multiple FEMA grants as a result of the 2013 flood, payroll preparation, quarterly and annual payroll reporting, sales tax reporting to the State of Alaska, assistance with power cost utilization reporting for nonregulated utilities, assistance preparing data and reporting to insurance vendors, assistance with loan applications and community partner agreements, and helping them catch up on and prepare for state and federal audits, including FY 2014 through FY 2021; City of Nuiqsut, for which we provided accounting consultation and services, including training staff on accounting and use of QuickBooks, bookkeeping, payroll, as well as quarterly and annual gaming reports for FY 2017 and FY 2018 and audit preparation services. Within our normal scope of work for clients, we have identified and helped provide solutions for many problems. Some examples of these solutions include: • Creating and modifying internal controls for various clients to minimize their risk of financial loss; • Informing clients of lack of insurance coverage on City -owned property, as well as removing properties from insurance listing that are no longer in use or possession to reduce costs; • Advising clients on staffing levels within Finance Departments to ensure tasks allocated can be completed in the most efficient and effective manner; • Assisting various clients with hiring, including a review of candidates and interviewing to hire and retain qualified staff, • Closely monitoring revenue and expense recorded in the general ledger and ensuring transactions are recorded correctly. This allowed for consistent reporting from year to year, enabling the client to see changes in financial data and promptly address issues. It also tightens up the budgeting process; Revamping a client's Chart of Accounts to report data concisely and uniformly, thus allowing data to be easily exported and manipulated. This project includes advising clients on the proper use of funds, departments, locations, etc.; and Proposal 19 November 2021 IBY, 3 Carmen Jackson CPA, LLC CAWI�"IE �vI City of Seward - Interim Finance Director IACK50N Proposal November 19, 2021 C P A L L C • Providing referral services to clients for special needs projects or services. Firm H LLB Living in Alaska her entire life, Carmen Jackson has had the opportunity to travel throughout this great state. As a child, Carmen spent nearly five years living on the Kuskokwim River in Aniak. In college, she participated in the Volunteer Income Tax Assistance Program with the University of Alaska Anchorage and the Small Business Development Center. During her first season in this program, Carmen traveled to a couple of small villages outside of Seward. The following season, she was asked to return as a supervisor, and she thoroughly enjoyed assisting the village people and exposing students to Rural Alaska. Right out of college, Carmen was hired as Staff Accountant by Karen Rogers of Altman, Rogers & Company. Here, she had the opportunity to travel to rural Alaska communities, providing financial services to non -profits, governments, and corporations further. During this time, she realized that rural Alaska is where she wanted to focus most of her work, which is why she started her practice in 2014 to provide accounting services to this population. From 2006 - 2013, Carmen worked as Director of Financial Services at Mat -Su Health Services, Inc., a Federally Qualified Health Center and Community Behavioral Health Center, which provides integrated medical and behavioral health care. In this position, she oversaw a 10-person finance department with two major programs and multiple internal departments. Then she spent a year in public practice refreshing her tax skills in 2013. Carmen had the recent opportunity to serve as the Accounting Supervisor for the Mat -Su Borough School District from August of 2017 to August of 2020. Where she led a team of six Accounting staff members who were responsible for accounts payable, general ledger, grant financial reporting, student activities accounting, fixed asset tracking, relationship banking, audit preparation and coordination, and production of the comprehensive annual financial report. This experience further increases the Firm's ability to serve clients of a wide variety. Additionally, Carmen has recently served on the Board of Directors and Board Finance Committee for Mat -Su Health Services and currently serves on the Board of Directors for Valley Community for Recycling Solutions. Prior to that Carmen was active in Business Networking International where she served as the club's President for a year, was a founding member and President of her local Rotaract Club, participated in the UAA Accounting Club as Co -Director of Public Relations. Carmen has presented to groups of all sizes. These opportunities have made her an excellent public speaker and comfortable with presenting information to a wide variety of groups which further enhances her ability to represent clients interests through discussions with key players for clients. As the sole owner of the Firm, Carmen is proud to see that her team has assisted various Alaskan businesses, governments with accounting and consulting services since opening in 2014. The Firm has been privileged to work with several cities on an ongoing basis. The assistance provided has allowed these cities to meet the needs of their residents while maintaining the transparency and trust of the residents. The Firm's Mission is to provide accounting and tax services to businesses and individuals throughout the State of Alaska, thereby enabling our clients to succeed in their communities. The Firm is founded on the values of integrity, ethics, honesty, dedication, determination, and passion. Everyone in the Firm is dedicated to our Mission and has a passion for helping others. The Firm utilizes efficient systems and technology to fulfill our Mission. Proposal 19 November 2021 183 4 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 Typical Projecfs for Firm Typical projects performed by the Firm include: • Audit preparation • Individual tax • Payroll and accounts payable • Finance department staffing adequacy and duty allocations • Budget preparation • Grants management and reporting • Presentations to councils/boards • Training on accounting and best practices Systems evaluation and improved use of systems • Various management consulting services • Systems to improve communication within finance departments 2. PROJECT TEAMS The Firm ProiecfTeam • Project Manager - Crystal Miner, MBA • Firm President/Certified Public Accountant - Carmen Jackson, CPA • Senior Accountant - Cheryl Bartlett • Additional Firm staff may be assigned to the City as determined by the Firm Project/Business Manager - Crystal Miner, MBA CAPMEN JACK50N CPA,LLC Crystal Miner has lived in Alaska for 16 years. She has had over ten years in healthcare management, running different types and sizes of medical clinics in Alaska. As part of this experience, Crystal has overseen numerous projects, including implementing and converting software and a complete transfer of location for an City. She has a Green Belt in Lean Six Sigma as well as a Masters in Business Administration from Alaska Pacific University. In 2018, Crystal started her own management consulting company and has assisted Citys in starting up a business, shutting down a business, hiring, software utilization, and policy and procedure development. Her skill set is of value as she can see the big picture of a project and work effectively with a team to assure the overall goals are met without missing needed details. She is IT savvy and understands how to communicate with people of differing computer skill sets. Proposal 19 November 2021 184 5 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CAR"1EN JACK50N CPA.LLC Project Manager • Receive assignments from City Manager Project Position Description • Assign tasks to Firm Team !------------------------------------------------------------------------------------------------------------------------------------------------------ • Assure completion of tasks assigned Professional Credentials ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Master of Business Administration; Alaska Pacific !------------------------------------------------------------------------------------------------------------------------------------------------------ University, 2011 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ As an action -oriented person, I am always looking Professional Statement to move projects forward and achieve goals. My values are open and honest communication, !------------------------------------------------------------------------------------------------------------------------------------------------------ helping others, and learning and growing. ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ • Effective and efficient project management Management Skills • Business management consulting !------------------------------------------------------------------------------------------------------------------------------------------------------ • Lean Six Sigma - Yellow Belt ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Able to Travel to Location ------------------------------------------------------------------------------------------------------------------------------------------------------! Yes ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Proposal 19 November 2021 W-11 Carmen Jackson CPA, LLC CAPI��vEI�I City of Seward - Interim Finance Director IACK50N Proposal November 19, 2021 C P A L L C Firm President/Certified Public Accountant - Carmen Jackson, CPA Certified Public Accountant Project Position Description Working closely with the City Manager for ---------------------------------------------------------------------------------------------------------------------------------------------------- consulting and project development -----------------------------------------------------------------------------------------------------------------------------------------------------------------------i Current Title Firm President/Certified Public Accountant !---------------------------------------------------------------------------------------------------------------------------------------------------- (CPA) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Years of Experience ---------------------------------------------------------------------------------------------------------------------------------------------------- 20+ -----------------------------------------------------------------------------------------------------------------------------------------------------------------------i Years Rural Community Specific Experience I ---------------------------------------------------------------------------------------------------------------------------------------------------- 5+ -----------------------------------------------------------------------------------------------------------------------------------------------------------------------i Similar Projects Experience Multiple City contracts as Interim Finance !---------------------------------------------------------------------------------------------------------------------------------------------------- Director and analysis of systems for efficiency. ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Professional Credentials Certified Public Accountant, State of Alaska, ---------------------------------------------------------------------------------------------------------------------------------------------------- #2685, November 13, 2013 - Current -----------------------------------------------------------------------------------------------------------------------------------------------------------------------i My career as an Accountant has included a variety of experience that has given me a depth and knowledge base to offer clients. I enjoy Professional Statement working with rural clients to stabilize their finance departments with sound processes to build efficiency and quality reporting. I enjoy building positive relationships with clients and ---------------------------------------------------------------------------------------------------------------------------------------------------- related parties for compliance and reporting. ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- • Effective team builder and compassionate leader Management Skills Employee mentoring and development • Quality administrative processes !---------------------------------------------------------------------------------------------------------------------------------------------------- • Effective and efficient project management ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Able to Travel to Location -----------------------------------------------------------------------------------------------------------------------------------------------------' Yes ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Proposal 19 November 2021 WE t1 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CAR"1EN JACK50N CPA, LLC Accountant - Cheryl Bartle{{ Accountant • Support for journal entries and general ledger • Bank reconciliation • Accounts receivable processing Project Position Description • Accounts payable processing • Payroll assistance • Collections • Assisting with audit preparation • Sales tax entries and support • Train staff on -site or remotely --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Current Title --------------------------------------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Senior Accountant --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Years of Experience --------------------------------------------------------------------------------------------------------------------------------------------------------------------- 40+ --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Years Rural Community Specific Experience --------------------------------------------------------------------------------------------------------------------------------------------------------------------- 25+ --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Similar Projects Experience • Mat -Su Health Services - Accounts Receivable Supervisor • City of Seward - Audit preparation assistance, grant reporting, collections, accounts receivable analysis and -------------------------------------------------------------------------------------------------------------------------------------------------------------------- supervision - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Professional Credentials Accounting/Business Systems, Linn -Benton -------------------------------------------------------------------------------------------------------------------------------------------------------------------- Community College, Albany, OR !--------------------------------------------------------------------------------------------------------------------------------------------------------------------- Professional Statement I I enjoy digging into projects and cleaning up and sorting out the details. I have a keen ability to see the bigger picture while focusing on the details. I am available to work on -site to complete projects within my skill set. ---------------------------------------------------------------------------------------------------------------------------------------------------------------------! Able to Travel to Location ---------------------------------------------------------------------------------------------------------------------------------------------------------------------' --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Yes --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Proposal 19 November 2021 IMA Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CAR["-IEN JACK50N CPA,LLC The City Team The City will provide the Firm with work papers and supporting documents to complete the items listed in the Scope of Work. If positions are unfilled, it should be expected that the number of hours to complete a work task by the Firm Team will increase. Expected City Team members that will be available to assist the Firm Team include: • City Manger • Assistant Finance Director • Department Directors as needed • Various Accounting and Finance employees 3. REFERENCES Former Client Reference I • Name: Amber Jusefowytsch, Assistant City Administrator, City King Cove • Address: 3380 C Street, Ste 205; Anchorage, AK 99503 • Telephone Number: (907) 274-7573 • Email Address: amberj@kingcoveak.org • Accounting Services Provided: Audit Preparation • Service Period: FY 2015 - FY 2018 Current/Former Client Reference 2 • Name: Jane Campbell, Finance & Human Resource Manager Disability Law Center • Address: 3330 Arctic Blvd, Ste 103; Anchorage, AK 99503 • Telephone Number: (907) 632-8994 (cell) • Email Address: jampbell@dlcak.org • Accounting Services Provided: Audit preparation and grant reconciliation • Service Period: FY 2019 - Current Current/Former Client Reference 3 • Name: Anita Fuller, Finance Director, City of Dillingham • Address: PO Box 889; Dillingham, AK 99576 • Telephone Number: (907) 842-1450 • Email Address: Anita. Fuller@dillinghamak.us Proposal 19 November 2021 188 X Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CAPMEN JACK50N CPA,LLC • Accounting Services Provided: Audit preparation, budget preparation, management advisory services, and Interim Finance Director • Service Period: FY 2015 - Current Current/Former Client Reference 4 • Name: Shanda Huntington, City Manager, City of Galena • Address: PO Box 149; Galena, AK 99741 • Telephone Number: (907) 656-1301 • Email Address: shuntington@ci.galena.akus • Accounting Services Provided: Audit preparation services, bank reconciliation, management advisory services, and training of finance staff • Service Period: FY 2014 - Current 4.OTHER INFORMATION Scope of Work The Project Manager will take direction from and assign tasks for completion as directed by the City Manager or designee. Duties will vary month to month, depending on the needs of the City, including position vacancies, seasonal requirements (e.g., budget or audit preparation), and other demand factors. The assignments will be completed by designated Firm Team members, as determined by skill level and request from the City Manager. The Firm understands that duties may be performed on -site or off -site and may require disclosure to the City Manager for the estimated time required for completion or agreement on a not -to -exceed amount. The City Team will be available to assist the Firm Team by providing information, documentation, and explanations. A Firm Team member will perform standard Interim Finance Director and governmental accounting services in the following areas as needed and requested: • Fiscal planning and recommendations for updates to City Fiscal Policies and Procedures • Timely reporting for all grants, grants management and specialty reporting for governments • Communication with internal stakeholders • Assistance with the preparation of monthly financial statements for internal stakeholders • Annual audit preparation and annual budget preparation and amendments • Review and advise on contracts at the request of the City Manager • Assistance with evaluating current staff and hiring of new staff • Accounts payable processing, review, approval and training General ledger accounting including journal entries, bank reconciliations, reconciliation of all balance sheet accounts and revenue and expenditure accounts • Training City Accounting and Finance personnel Proposal 19 November 2021 189 10 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 Remote Access CAR"1EN JACK50N CPA,LLC As some requirements of the City may need to be completed remotely, the Firm has the ability to provide services via remote access to the Cities' accounting system, either by the Firm's resources or the Cities' resources. Work Schedule On -site work will be performed Monday through Friday, eight hours per day, or as requested by the City Executive Director. Outside of on -site services, work may be performed for the City via remote access to the Cities' accounting system, server, and other files. Hours and time for services performed via remote access will be at the request of the City Executive Director and may be restricted based on the availability of the dedicated remote connection. 5. COST Fees and Exoenses The total cost will be based on hours and days worked at the hourly rates listed below. SCHEDULE OF PROFESSIONAL FEES Job Class Rate ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Firm President/CPA ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ $175/hour Certified Public Accountant $145/hour ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ Project Manager ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ $145/hour Accounting Supervisor ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ $135/hour Senior Accountant $125/hour ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ Accountant ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- $100/hour Proposal 19 November 2021 iRX 11 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 CAPMEN JACK50N CPA,LLC The City will reimburse for airfare and lodging on a per -occurrence basis. Below is an estimated cost for airfare to and from Seward for one person. Lodging will be reimbursed by the City based on OCONUS Federal Travelers Per Diem for Maximum Lodging (FY2021 listed below as reference). The Firm Project Team will require per diem reimbursement for meals and incidentals following the OCONUS Federal Travelers Per Diem schedule. Reimbursement for airfare will be based on actual expense for utilization of local airline with main cabin seating. SCHEDULE OF ESTIMATED TRAVEL RATES Expense Dimated Rate ----------------------------------------------------------------------------------- -' Airfare ----------------------------------------- $200 (round trip from Anchorage to Seward) I ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ Lodging in Seward $104 - $299 (per night) ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------ Meals and Incidentals $146 (daily) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Term of Contract and Commitment to Perform Work Services will commence once signatures are affixed on an Engagement Letter to follow acceptance of this proposal and terminate on June 30, 2022. The Firm's proposal is a firm and irrevocable offer for the one-year period and is valid for 60 days beginning November 19, 2021. Billing for Services The City will be billed monthly for services, and payment will be expected within 15 days of receiving each invoice. If payments become more than 30 days overdue, work may be suspended until the account is brought current. Proposal 19 November 2021 fMS 12 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 ATTACHMENT A. LICENSES LICENSE DETAILS License #: 114219 Program: Public Accountancy Type: Limited Liability Company Public Accounting Permit Status: Active DBA: Issue Date: 08/22/2016 Effective Data: 1213012019 Expiration Date: 12/31/2021 Mailing Address: WASILLA, AK, UNITED STATES Owners Owner Name Entity Number Carmen Jackson CPA, LLC 10038906 Relationships Title License/Entity # Name License Status Expiration Date Partner or Shareholder CPAI2685 CARMENJACKSON Active 12/31/2021 Designations No Designations Found Agreements/Actions/Accusations No Agreements/Actions/Accusations Found CAR["-IEN JACK50N CPA,LLC COPYRIGHT ® STATE OF ALASKA • DEPARTMENT OF COMMERCE, COMMUNITY, AND ECONOMIC DEVELOPMENT Proposal 19 November 2021 192 13 Carmen Jackson CPA, LLC City of Seward - Interim Finance Director Proposal November 19, 2021 LICENSE DETAILS License #: CPA12685 Program: Public Accountancy Type: Certified Public Accountant Status: Active Issue Date: 11/13/2013 Effective Date: 12/30/2019 Expiration Date: 12/31/2021 Mailing Address: WASILLA, AK, UNITED STATES Owners Owner Name Entity Number CARMEN M. JACKSON Relationships Title License/Entity # Firm 114219 Designations No Designations Found CAR["-IEN JACK50N CPA,LLC Name License Status Expiration Date Carmen Jackson CPA, LLC Active 12/3112021 Agreements/Actions/Accusations No Agreements/Actions/Accusations Found COPYRIGHT ® STATE OF ALASKA - DEPARTMENT OF COMMERCE, COMMUNITY, AND ECONOMIC DEVELOPMENT Proposal 19 November 2021 193 14 Resolution 2021-143 Hemlock Subdivision Task Order: Documents: • Agenda Statement • Resolution 2021-143 • Attachments: 0 2021-11-04 City of Seward Hemlock Subdivision Concept Fee Proposal Letter o Borough Detailed Parcel Report o Map 911 Hemlock Ave o MAP Electric Utility Hemlock Sub o MAP Possible Lot Breakdown 8 o Map Possible Subdivision Footprint o MAP Water and Sewer Utilities Hemlock Sub `&Iz! City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council Through: Janette Bower, City Manager From: Jason Bickling, Community Development Director Agenda Item: Resolution 2021-143: Authorizing the City Manager to Execute Task Order #2374.00 with R&M Consultants for the Development Concepts of the Proposed Hemlock Subdivision in the Amount not to Exceed $19,471 and Appropriating Funds Background and justification: With the affordable, year-round housing shortage that currently exists, the City needs to make every effort to explore opportunities for housing expansion and development which would in turn remove barriers to further economic development. The current property use is city owned campground with 47 Camp sites that are either RV Dry ($40) and Tent ($20). The historical revenue is as follows: 2019 $41,291 2020 $40,415 2021 $80,450 (new campground rates took effect in 2021) The task order would develop the different possible housing opportunity concepts that the property could be used for. Included in this resolution is a possible layout of the lots that would be created, but it should be noted that this task order will actually produce the preferable layout of lots which will maximize the utilization of the property in order to create housing. Consistency checklist: Comprehensive Plan: 3.2 Land Use 3.2.1 Promote residential and commercial development within the city of Seward and its vicinity in accordance with community values. 3.2.1.2 Expand the opportunity for affordable, diverse, year-round housing through appropriate land use regulations. Comprehensive Plan: 3.3 Housing 3.3.1 Encourage Development of New Housing in Seward 3.3.1.1 Support a range of housing choices that meet the needs of people in various income and age groups. INO Fiscal note: Is this a budgeted expense? ❑ Yes ❑✓ No If yes, from which line item? Funding for this task order will be appropriated from General Fund Unassigned Fund Balance. Finance Department approval: 4 Attorney Review✓: Yes ❑ Not applicable x❑ Recommendation City Council approve Resolution 2021-143. IMV, Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-143 A Resolution of the City Council of the City of Seward, Alaska, Authorizing the City Manager to Execute Task Order #2374.00 with R&M Consultants for the Development of the Proposed Hemlock Subdivision Concepts in the Amount not to Exceed $19,471 and Appropriating Funds WHEREAS, the City of Seward in in need of affordable, year-round housing for its residents; and WHEREAS, it is in the Comprehensive Plan to develop City owned land to meet the housing needs; and WHEREAS, the housing shortage is a major barrier to further economic development for the City; and WHEREAS, the city property currently existing as Forest Acres Campground could be utilized for an additional housing opportunity; and WHEREAS, having different possible concepts produced would create a well- rounded decision -making process. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The City Manager is authorized to execute the task order with R&M Consultants for the proposed Hemlock Subdivision Concepts. Section 2. Funding in the amount of $19,471 is hereby appropriated from General Fund Unassigned Fund Balance account no. 01000-0000-3400 to Community Development Contracted Services account no. 01000-1122-7009 within the 2022 operating budget. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 13th day of December 2021. THE CITY OF SEWARD, ALASKA Christy Terry, Mayor WMA November 4, 2021 R&M Project #2734.00 Courtney Bringhurst Planner City of Seward PO Box 167 Seward, Alaska 99664 RE: On -Call Engineering Services Contract New Task Order: Hemlock Subdivision Concepts Dear Ms. Bringhurst, We are pleased to submit this fee proposal to the City of Seward (City) under our On -Call Engineering Services contract for Professional Planning Services to develop concepts for the Hemlock Subdivision. We propose the following tasks: Task 1. Research: ■ Comprehensive Plan research (compliance with goals, objectives, recommendations) ■ Zoning code research (what is allowed and required) ■ Review plats, easements, documents and utilities connections ■ Identify and reaffirm City's priorities through a scoping meeting Task 2: Develop 3 concepts that include: ■ Future housing based on City's priorities above in Task 1 ■ Internal and external circulation and access (all modes) ■ Sidewalks & other facilities as required or desired ■ Others to be defined through scoping including lighting, landscaping, signage etc. A project fee estimate for the services described above is enclosed with a Not -to -Exceed (NTE) amount of $19, 471. Please let us know if you have any comments or questions. Sincerely, R&M CONSULTANTS, INC. Van Le, AICP Planning Department Manager Enclosure: Project Fee Estimate COST ESTIMATE PER TASK ORDER IRM: R&M Consultants, Inc. PROJECT TITLE: Hemlock Subdvision Concept Planning TASK 1 TASK DESCRIPTION: Concept Planning DATE: 11 /4/2021 SUB- LABOR HOURS PER JOB CLASSIFICATION TAS K NO. SUB -TASK DESCRIPTION Term Contract Manager Planning Lead Planning Support Sr Surveyor/Platting Daley Le Coleman Hale Project Management/Coordination 1 8 Project Kickoff Scoping Meeting with City of Seward 2 2 2 2 1 Research (Code, Easements etc) 4 10 6 2 Develop 3 Concepts 4 10 20 20 Concepts Evaluation Report 6 16 6 3 Present Concepts to City Council 4 4 4 Revisions to Concepts 2 4 4 TOTAL LABOR HOURS 7 28 56 42 * LABOR RATES ($/HR) $210.90 $165.30 $108.30 $173.85 LABOR COSTS ($) $1,476 $4,628 $6,065 $7,302 COMMENTS: 1. Assumes no public involvement this phase 2. Assumes 2021 Rates, Time and Expenses 3. Assumes all meetings are virtual SUB- TAs K NO. ITEM(S) QUANTITY UNIT PRICE TOTAL PRICE FIRM'S LABOR: $17471 TOTAL EXPENSES: $0 FIRM'S TOTAL EXPENSES Plus 5 % Mark -Up: $0 SUB -CONTRACTORS: Firm Initials and Price Per Task ITOTAL SUBCONTRACTOR Plus 10% Mark -Up: $0 FIRM: I TOTAL SUB AMOUNT: $0 TOTAL: $19,471 199 i4 Kenai Peninsula Borough GIs Division _ PARCEL REPORT 11/18/2021 9:14 PARCEL ID: 14502602 Total Acreage: 11.57 LEGAL DESCRIPTION: T 1N R 1W SEC 34 SEWARD MERIDIAN SW 0870012 FORT RAYMOND SUB REPLAT NO 1 LOT 12A ALL PHYSICAL ADDRESSES ON THIS PARCEL: 911 HEMLOCK AVE LAND VALUE: $1,596,400 ASSESSED VALUE: $1,596,400 IMPROVEMENT VALUE: $0 TAXABLE VALUE: $0 BUILDINGS ON THIS PARCEL: OWNERS: Building Type Square Footage Year Built Name: SEWARD CITY OF Address: PO BOX 167 SEWARD, AK 99664 The data displayed herein is neither a legally recorded map nor survey and should only be used for general reference purposes. Kenai Peninsula Borough assumes no liability as to the accuracy of any data Ab played herein. Original source documents should be consulted for accuracy verification. Geographic Information Systems 911 Hemlock Ave Legend Mileposts City Limits Highways Major Roads Rands — Town Medlum VWume — Town Ldw Seedd181: Other Proposed Paroels Image Red. Barrd_1 . Green: Bond_: Blue: Band_3 This map is a user generat d staic output loom an Internet mapping site and is 1u referenee only Data *ers that appear on this map may or may not be aceuraAe, currerd, or otherwise reliable. It is nor to be gyred for navigation. Notes City Gw edVacant Lot FORT RAYMOND SUB REPLAT NO 1 LOT 1 ZA DATE PRINTED: 6/10/2021 201 MAP: Current Electric Utility MY, MAP — 8 Lot Subdivison Layout Example 41161 p 6pngrapilir prlforryballon Systems possible new subdivison Legend 0 Mileposts J City Limits Highways MaJor Roads Roads Tmr n Medan VDkm Town Laeo'3eaeorml; Q,lhgr P,QWwd Parcels Image . Red: Off9d_l 5r47gn: 6pnt _; Blue: bend-3 7 r,,,, o ap is a usex qcnefated slaiic owtPUL from an Internet mapping site and t Far relerence oniy. data Fars that dpVw Cn this NV may or may not bj�CufWe, (WrerL Of CAheaWiSe rdiahl2. It is nu to be used 'or navigation. Notes Type any notes het*, DATE PRINTED: 4119/2021 204 MAP: Location of current water and sewer utilities 0411.7 Resolution 2021-144 Documents: • Agenda Statement • Resolution 2021-144 • Attachments: o City Council Legislative Priorities Survey Results 4112, City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council From: Janette Bower, City Manager Agenda Item: Resolution 2021-144: Approving the Calendar Year 2022 Legislative Priorities Background and justification: Each year, the City of Seward compiles a list of projects and relevant issues which are key legislative priorities. City Administration provides this list as a resolution to the City Council to approve those key priorities which the City would benefit from obtaining funding and legislative support. In 2022, the legislative priorities list is of primary importance, given the likelihood of expansive federal infrastructure fund availability. The comprehensive list is used in order to effectively interact with the City's legislators and lobbyists. The list as presented in this resolution is based upon the results of an electronic survey that City Council members completed. Having this legislative priority available prior to the beginning of the state legislative session in January is valuable in order to engage in a meaningful manner with legislators early on in the process. This year, City Administration has compiled the legislative priorities into one central piece of legislation. Consistency checklist: Comprehensive Plan: Section 3.1 Economic Development Fiscal note: There is no fiscal impact associated with this resolution. Finance Department approval: --S"44 Attorney Review: Yes ❑ Not applicable -1 Recommendation City Council approve Resolution 2021-144. WIN Sponsored by: Bower CITY OF SEWARD, ALASKA RESOLUTION 2021-144 A Resolution of the City Council of the City of Seward, Alaska, Approving the Calendar Year 2022 Legislative Priorities WHEREAS, the City of Seward annually compiles a list of projects and issues that are identified to be of primary legislative importance; and WHEREAS, this resolution prioritizes the key projects, needs, and areas of focus for lobbying efforts; and WHEREAS, this legislative priority list is compiled and distributed to the State of Alaska Legislative delegation, Kenai Peninsula Borough, and City of Seward state and federal lobbyists; and WHEREAS, all projects on this legislative priority list are consistent with the City of Seward 2030 Comprehensive Plan. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. This list of projects is hereby declared to be the official legislative priority list for the City of Seward for calendar year 2022: ■ Full funding for the construction and maintenance of the United States Army Corp of Engineers Lowell Tunnel Outfall diversion structure. ■ Expansion of water and sewer infrastructure which will increase construction of new residential development in the Forest Acres Subdivision. ■ Full funding of the Alaska Department of Corrections in order to return to 100% funding of the operational costs associated with operating the Seward Community Jail. ■ Sludge removal for the Lowell Point and SMIC sewage treatment lagoons. ■ Expansion of water and sewer infrastructure which will increase construction of new residential development on the Seward Marine Industrial Center Bench. ■ Full funding and support for the Seward Airport which is operated by the State of Alaska. ■ Replacement of ductile iron piping in the Water Department. ■ Sidewalk replacement and refurbishment throughout the City of Seward. ■ Funding for the construction of a new Public Works facility. ■ Funding for the construction of a new Fire Department facility. Section 2. This resolution shall take effect immediately upon adoption. 208 2022 City of Seward Legislative Priorities City Council Survey Q1 Please select the five most important items you believe should be on the City of Seward's 2022 Legislative Priorities List Lowell Tunnel Outfall... Expansion of Water and Se... Expansion of Water and Se... Construction of a new Fir... Construction of a new Pol... Full funding of the Alask... Adequate funding for ... Sludge Removal for the Lowe... Float extension... Replacement of ductile iron... Sidewalk Replacement ... Other (please specify) 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 209 112 2022 City of Seward Legislative Priorities City Council Survey ANSWER CHOICES RESPONSES Lowell Tunnel Outfall Diversion Structure (United States Army Corp of Engineer Project) 100.00% 7 Expansion of Water and Sewer for Residential development at the SMIC Bench 57.14% 4 Expansion of Water and Sewer for Residential development in Forest Acres 71.43% 5 Construction of a new Fire Department Facility 14.29% 1 Construction of a new Police Department Facility 0.00% 0 Full funding of the Alaska Department of Corrections in order to return to 100% funding of the operational costs 57.14% 4 associated with operating the Seward Community Jail Adequate funding for the operations required to maintain the Seward Airport which is operated by the State of Alaska 28.57% 2 Sludge Removal for the Lowell Point and SMIC sewage lagoons 71.43% 5 Float extension project in the Harbor for Z Float 14.29% 1 Replacement of ductile iron piping in the Water Department 28.57% 2 Sidewalk Replacement and Refurbishment 28.57% 2 Other (please specify) 28.57% 2 Total Respondents: 7 210 212 City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 525 CALL TO ORDER The November 8, 2021 regular meeting of the Seward City Council was called to order at 7:00 p.m. by Mayor Christy Terry. OPENING CEREMONY Police Chief Alan Nickell led the Pledge of Allegiance to the flag. ROLL CALL There were present: Christy Terry presiding and Sue McClure r h Osen-.., Liz DeMoss Ristine Casagranda Mike Calhoon comprising a quorum of the Council; and Janette Bower, City Manager Brenda Ballou, City Clerk Brooks Chandler, City Attorney (telephonic) Excused — Osenga Absent — None Vacant — One CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING Bayleigh Smith was six years old. She picked up trash at the dinosaur park to save the environment. She said it was very messy and littered because there was no trash bun or recycling bin at the park. She asked that there be trash and recycling bins at every park because she loved the environment. Shaun McFarlane was with Moffat & Nichol and was here to provide information on the resolution if council wished. Tony Baclaan wished to speak about the resolution for reconsideration; he wondered if the new online business license portal could handle the work instead of having a separate portal. He said the borough was using the same program, and perhaps the city could share it with them. Baclaan endorsed Randy Wells for the council vacancy; he said Wells was an awesome business member who was involved with the community. Baclaan didn't agree with Wells every time, but said Wells was able to have a healthy discussion and debate. PAS City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 526 Skip Reierson was not sure why the resolution was coming back for reconsideration; he thought the vendor provided an excellent tool that the city could use to audit lodging businesses. Reierson understood that in the past three years, the vendor had been able to identify 120 businesses that had been out of compliance. He didn't think this contract was very much different from the forensic audit that was being performed. He wanted the resolution passed to make a statement that all businesses should be in compliance. Lynda Paquette stated that earlier today the lagoon was flat as glass, and she thought that meant perhaps no air was being pumped into it. On another note, she was pleased that the resolution was back up for reconsideration tonight; she had watched the advent of this vendor some years ago, and said the climate and attitude of city administration had sprung from a "We're going to get you" attitude. The city did not have to continue with that path; obviously, people who were properly licensed for lodging were better off and safer than non -licensed businesses. She said education for business owners would be more effective than trying to catch people cheating. APPROVAL OF AGENDA AND CONSENT AGENDA Motion (McClure/Casagranda) Approval of Agenda and Consent Agenda Terry removed Resolutions 2021-122, 2021-125, and 2021-126 from the consent agenda. McClure moved the Other New Business Item to "vote and appoint a qualified candidate to fill the council vacancy with a term to expire October, 2022" up on the agenda to follow immediately after the presentations. Motion Passed Unanimous The clerk read the following approved consent agenda items: Resolution 2021-123, Supporting Kenai Peninsula Borough Ordinance 2021-40: Amending KPB 2.40.015 Regarding Planning Commission Membership And Apportionment. Resolution 2021-124, Authorizing The City Manager To Spend An Amount Up To $24,950 For The Purchase Of A Rock Bucket Attachment From Construction Machinery Industrial, LLC (CMI) For The City Loaders Working At The Rock Quarry And Appropriating Funds. Approval of the October 25, 2021 City Council Regular Meeting Minutes. SPECIAL ORDERS, PRESENTATIONS AND REPORTS Proclamations & Awards Veterans Day Proclamation PA VA City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 527 City Manager Report. City Manager Janette Bower reported the Infrastructure Bill appeared to have passed, she was reviewing the document, and was in contact with both the state and federal lobbyists. She welcomed Jason Bickling as the city's new Community Development Director. Community Development Director Jason Bickling was looking forward to working with businesses and the community; he was hoping to improve processes and customer service. Bower said the Community Development Department offices were now located on the second floor of City Hall, and the Parks & Recreation Department offices were located at the Annex Building across the street. Assistant City Manager Stephen Sowell stated the legislative priorities would be coming forward in a different format this year; they would be more condensed. He asked that council members participate in the survey he had sent to solicit feedback. Casagranda thanked HYPER for providing an update on the purchase of the childcare center. She appreciated that they were being transparent about the funds provided to them by the city. In response to Casagranda, Bower said she wished to start using a special meeting, combined with a committee of the whole, as a substitute for work sessions; it would essentially allow council to have a work session in the middle of a special meeting. No action could be taken while in a committee of the whole, but after council came out of committee and resumed the special meeting, then they could take action. In response to Casagranda, Bower confirmed that citizens would have the opportunity to make comments. Terry also appreciated receiving the update from HYPER. Terry stated that she and Bower had discussed that HYPER would be providing quarterly reports going forward. Regarding the proposed redistricting for Seward, Terry said council needed to weigh in on that item; currently, the proposal was for Seward to be grouped with Kodiak. Senator Micciche and Representative Carpenter had been very supportive and responsive to Seward; she wondered if council should have a work session or some other discussion to keep in tune with this issue. Terry also wished to receive updates on the federal Infrastructure Bill. Casagranda reminded everyone of the parking ban in effect now, due to the snow. Casagranda appreciated the transparent and thorough city manager reports. City Attorney Report. City Attorney Brooks Chandler (telephonically) reviewed his firm's activities. He would be working on the new OSHA rule that President Biden put in place; he would be helping the city navigate that issue. Other Reports and Announcements — None Presentations 04W City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 528 Community Recreation and Ice Rink Facility Presentation by Gregory Haas. Public Works Oil & Hazardous Substances Spill Presentation by Chris Fell from R&M Engineering. Vote and appoint a qualified candidate to fill the council vacancy with a term to expire October, 2022. Applications were received from three candidates, and the city clerk verified that all three were registered voters in the City of Seward and had been residents for at least the past year. The candidates were: Randy C. Wells, Arthur Robert Thomas, and Brad Snowden. None of the candidates submitted a letter of interest. The city clerk passed out Ballot 91 and instructed council to vote for no more than one name. The results of the first vote were: Wells 2 Thomas 3 Snowden 0 Motion (Terry/McClure) Motion Failed Appoint Arthur Robert Thomas to fill the council vacancy with a term to expire October, 2022. Yes: Calhoon, McClure, Terry No: Casagranda, DeMoss The city clerk passed out Ballot 42 and instructed council to vote for no more than one name. The results of the first vote were: Wells 2 Thomas 3 Snowden 0 Motion (Terry/McClure) Motion Failed Appoint Arthur Robert Thomas to fill the council vacancy with a term to expire October, 2022. Yes: McClure, Calhoon, Terry No: DeMoss, Casagranda The city clerk passed out Ballot 43 and instructed council to vote for no more than one name. The results of the first vote were: PA El! City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 529 Wells 2 Thomas 3 Snowden 0 Motion (Terry/McClure) Motion Failed Appoint Arthur Robert Thomas to fill the council vacancy with a term to expire October, 2022. Yes: Calhoon, McClure, Terry No: Casagranda, DeMoss Casagranda stated she was voting for the candidate who had reached out to her and communicated his interest. Council suspended the rules to speak with the candidates. Brad Snowden didn't think it would be fair for him to speak because he didn't get one vote. Snowden said he cared about Seward, and thought that this item should be postponed to allow for all candidates to be present. Arthur Robert Thomas had not contacted council members because he was not politi cking for the position, and he didn't have an agenda. He knew there was a vacancy, had been on council before, and was willing to fill the role. Jennifer Wells, on behalf of Randy Wells, said his interest in serving on council came from his commitment to the community; Seward was their home. She said he enjoyed the engagement of debate, could weigh and consider varying viewpoints, and was well spoken and diplomatic. Council went back on the rules. The city clerk passed out Ballot 94 and instructed council to vote for no more than one name. The results of the first vote were: Wells 3 Thomas 2 Snowden 0 Motion (Terry/DeMoss) Motion Failed Council recessed at 8:12 p.m. Appoint Randy Wells to fill the council vacancy with a term to expire October, 2022. Yes: Casagranda, DeMoss, Terry No: Calhoon, McClure &R City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 530 Council resumed at 8:19 p.m. The city clerk passed out Ballot 45 and instructed council to vote for no more than one name. The results of the first vote were: Wells 4 Thomas 1 Snowden 0 Motion (Terry/McClure) Motion Passed Swear in and seat the new council member. Appoint Randy Wells to fill the council vacancy with a term to expire October, 2022. Yes: McClure, Casagranda, DeMoss, Terry No: Calhoon Randy Wells was not present and could not be sworn in. PUBLIC HEARINGS — None UNFINISHED BUSINESS Items for Reconsideration Resolution 2021-117, Authorizing The City Manager To Enter Into The Contract With LTAS Technologies Inc. For Short Term Rental Registration And Compliance Services Through December 31, 2024, For A Total Of $6,500 Annually, And Appropriating Funds. Motion to Reconsider (Casagranda/DeMoss) Reconsider Resolution 2021-117 Casagranda wanted to make sure lodging businesses were compliant, but was not sure this software helped to identify revenue sources; she thought this software was more for tracking purposes. Casagranda had asked questions since the last council meeting, but still had questions and wanted a more in-depth conversation about the software. Motion to Reconsider Failed NEW BUSINESS Resolutions Yes: Casagranda, DeMoss No: McClure, Calhoon, Terry Resolution 2021-122, Authorizing The City Manager To Enter Into An Engineering Contract PA12' City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 531 With Moffat & Nichol To Engineer, Design, Permit, Bid Support And Construction Services For The Placement Of A 5-Ton Public Crane On I -Dock In Amount Not To Exceed $102,234.00 Which Includes A 10% Contingency And Appropriating Funds. Motion (McClure/Casagranda) Approve Resolution 2021-122 Harbormaster Norm Regis brought this resolution forward as a shovel ready project, in anticipation of Infrastructure Bill funding. Terry stated the funding source in the resolution pointed towards the harbor undesignated reserves account. Bower stated that, in a previous resolution, the harbor undesignated reserves account had been reported to have a balance of $5.8 million. Bower said the unrestricted fund balance was actually $1.8 million. She said that the year-end projected balance would be $585,000 in the red, not including this resolution. Bower agreed with Regis that the city's goal was to get the project shovel ready, and having engineering done would help prepare the project. Bower anticipated that future revenues were expected to offset at least a portion of this deficit. Regis added that he had contingency funds from the G, K & L Float project that could be put towards this project, if it went unused. Casagranda asked if there were any reserves in the Seward Marine Industrial Center (SMIC) account. Bower said there was approximately $78,000 in SMIC reserves. Casagranda suggested SMIC reserves should be considered for this harbor project. Terry asked where the funding would come from to make up for the deficit. Acting Finance Director Sam Hickok said the revenues would be replenished in the following year through moorage and wharfage; in the past, the general fund reserves had been used to cover deficits in the SMIC fund, so that remained an option. Terry said the revenue gap of $682,000 would not be made up with revenues; she wondered if an enterprise fund could run in the red. Hickok said enterprise funds could run in the red, but the general fund would make up for it at some point. Casagranda wondered why an interdepartmental loan was not being considered. Terry was very torn, because PACAB had worked on this project for many years. She knew the citizens wanted it, but she was also concerned about the fiscal portion of the project. In response to Casagranda, Regis stated in anticipation of receiving Infrastructure Bill funds, he wanted to get this project shovel ready so that it was poised for completion. Motion to Amend (Terry/McClure) the 2nd Motion Passed Amend Resolution 2021-122 in Whereas by striking the word "small" so it reads "Seward Boat Harbor." Unanimous PA VA City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 532 Terry stated that, moving forward, she wished to have the fiscal note on the agenda statement contain a fund balance for reserves. Calhoon wondered what would happen if the Infrastructure Bill funding didn't come through the way the city hoped. Bower said that was a possibility; she said only shovel ready projects would be considered for infrastructure funding. Bower said she would also be searching for grant funding for this project. Motion to Postpone (Casagranda/DeMoss) Postpone Resolution 2021-122 to November 22, 2021. McClure wondered what the advantage of postponement would be; there would be no new revenue sources identified. Hickok said the general fund reserves would ultimately be the funding source, if other sources of funding were not realized. The motion to postpone was withdrawn with no objection from council. Main Motion Passed Unanimous Resolution 2021-125, Approving The Optional One -Year Extension To The Operating Contract As Amended By Amendment #2 Between The City Of Seward And Seward City Tours, And Appropriating Funds. Terry passed the gavel to Vice Mayor McClure and stated the shuttle bus served the cruise ship terminal and dock; she did not benefit financially. McClure ruled a conflict did not exist and returned the gavel. There was no objection from council. Motion (McClure/Casagranda) Approve Resolution 2021-125 Sowell stated this shuttle bus service was valuable to Seward businesses and visitors. This contract amendment would provide the base level of service as was provided in 2021; if necessary, based on actual cruise ship visits in 2022, this contract would come back to council for adjustment. Motion Passed Unanimous Resolution 2021-126, Authorizing The City Manager To Enter Into An Engineering Contract With PND Engineers, Inc. To Engineer, Design, Permit With Bid Support Services For A Wash -Down Pad Located By The 50-Ton Travelift In The Seward Harbor In Amount Not To Exceed $129,926.50 Which Includes A 10% Contingency And Appropriating Funds. Motion (McClure/Casagranda) Approve Resolution 2021-126 Regis stated he tried to get a grant for this project, but was unsuccessful. Having controlled wash down areas for vessels enabled the containment of potential hazardous materials entering the ground water source. This was another project that would be shovel ready. ►AN City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 533 Motion Passed Yes: Casagranda, DeMoss, McClure, Terry No: Calhoon Resolution 2021-127, Repealing Resolution 2021-110 And Authorizing The City Manager To Purchase (1) 2021 Ford Explorer Police Package Vehicle From Kendall Ford Under The State Of Alaska Fleet Vehicle Contract, With Associated Upfitting And Police Specific Equipment From Alaska Safety, Dell Technologies, ProComm Alaska, And The Printer, In An Amount Not To Exceed $63,305.97, And Appropriating Funds. Motion (McClure/Casagranda) Approve Resolution 2021-127 Bower stated the resolution that council previously approved was for four vehicles; subsequent to that approval, the city learned that those vehicles would not be produced and could not be ordered. The police department had located one vehicle that was available in state, so that was the reason for this resolution. Casagranda asked if this Ford Explorer was more expensive than the Chevrolet Tahoe. In response, Police Chief Alan Nickell stated this vehicle was approximately $1,000 less expensive. Terry wondered what the motor pool balance was. Bower said the total projected balance at year end was $2 million, after the police vehicles were deducted. Casagranda said Anchorage Police Department appeared to be driving Impalas; she wondered why Seward needed larger vehicles than Anchorage and Kenai. Nickell said having a larger vehicle helped mitigate prisoner escalation, and also allowed for more gear storage. Nickell said he heard that some vehicles may not even be produced in 2022 at all; he was concerned with the condition of some vehicles in the department's current fleet and thought the fleet was in dire need. Motion Passed Unanimous Resolution 2021-1289 Authorizing The City Manager To Purchase Three (3) Chevrolet Tahoe Police Package Vehicles From Alaska Sales And Service Under The State Of Alaska Fleet Vehicle Contract, With Associated Upfitting And Police Specific Equipment From Alaska Safety, Dell Technologies, ProComm Alaska, And "The Printer", In An Amount Not To Exceed $193,629.30, And Appropriating Funds. Motion (McClure/Casagranda) Approve Resolution 2021-128 Bower stated this resolution would authorize the city to pursue three police vehicles, if they became available. In response to Terry, Nickell confirmed that the equipment and the vehicles would be ordered as a package, not separately. Motion Passed Unanimous 041*1 City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 534 INFORMATIONAL ITEMS AND REPORTS — None CITIZEN COMMENTS Skip Reierson recalled speaking to council recently about his concerns to upgrade the electric transmission lines, as well as creating a harbor electric substation. He believed the Alaska Railroad should pay for electric upgrades at the cruise ship terminal. He said the citizens had not seen a bond repayment plan or a plan for electric rate changes. He also suggested that grant funding should be pursued for the electric projects. He hoped that the citizens of the community could see the actual costs that went into the city running its own utility; he thought it was time to refresh the conversation about the potential sale of the city's electric utility. Employees were the greatest asset of any business, and ratepayers needed to have low cost and stable rates and services they could count on. Tony Baclaan was concerned about the possibility of doing a committee of the whole; he understood why it was being suggested, but he thought it was very important that the public be allowed to be actively involved in work sessions. He did not want the public cut out of the process. He thought if council was going to be making a decision to vote on something, the public should have adequate access and notice. Lynda Paquette said the committee of the whole that was suggested appeared to cut the citizens out of providing comments, and she was concerned about that. The proposed agenda in the city manager report did not include one of the citizen comment opportunities. Paquette thought the public might be confused about the voting process for the council vacancy that was held tonight; she thought the vacancy would go to the candidate that ran in the election. She asked council to consider allowing the Port & Commerce Advisory Board (PACAB) and the Historic Preservation Commission (HP) the authority to conduct virtual meetings. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSE TO CITIZEN COMMENTS Bower said the blowers at the Lowell Point Sewer Lagoon had been turned off for four hours today to allow for sludge to settle in order to conduct annual sludge testing. Regarding the committee of the whole, as many citizen comment periods could be included as desired. Calhoon appreciated everyone's comments. He recalled the last time a council vacancy was filled it did not go to the next highest vote getter. He congratulated Wells on his appointment. Casagranda said the Seward High School girls volleyball team was going to state this weekend. She wished everyone a Happy Veterans Day to all veterans; she thought veterans were the last people to ask for help, and encouraged people to reach out and do an act of kindness for a veteran. 220 City of Seward, Alaska City Council Meeting Minutes November 8, 2021 Volume 41, Page 535 DeMoss thanked Haas has for the presentation on a recreation facility. She thanked Seward City Tours for their vital community service. DeMoss welcomed Bickling to the city and congratulated Wells on his appointment. McClure congratulated Wells and welcomed him to council. She thanked all veterans. McClure congratulated Lydia Jacoby for performing so well at the state swim meet. She said Halloween had been wet, but there were so many activities that were arranged. Terry congratulated the volleyball team and their coaches Jodi Kurtz and Stephanie Schilling. She said city offices would be closed on Veterans Day, and thanked all veterans. There would be a standing status report in the city manager report going forward that addressed the Lowell Point Sewer Lagoon. Terry announced that the Planning & Zoning Commission would hold a meeting on December 4, 2021. She thanked everyone for applying for the council vacancy, and congratulated Wells. EXECUTIVE SESSION Go into executive session per SCC 2.10.030 (2) to provide a verbal, informal evaluation to the city manager. Motion (Terry/ ) Motion Passed Council recessed at 9:23 p.m. Council resumed at 9:30 p.m. Go into executive session to provide a verbal, informal evaluation to the city manager, to include the city manager, following a five minute recess. Unanimous Consent Council went into executive session at 9:30 p.m. Council came out of executive session at 10:04 p.m. ADJOURNMENT The meeting was adjourned at 10:04 p.m. Brenda J. Ballou, MMC Christy Terry City Clerk Mayor (City Seal) ON City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 530 CALL TO ORDER The November 22, 2021 regular meeting of the Seward City Council was called to order at 7:00 p.m. by Mayor Christy Terry. OPENING CEREMONY Police Chief Alan Nickell led the Pledge of Allegiance to the flag. ROLL CALL There were present: Christy Terry presiding and Sue McClure Liz DeMoss Mike Calhoon comprising a quorum of the Council; and Stephen Sowell, Acting City Manager Brenda Ballou, City Clerk Excused — Casagranda Absent — None John Osenga Randy Wells CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING Christiana Smith thanked council for creating a welcome environment for citizens to express themselves; at the last meeting, her daughter had spoken, and had been nervous, but it was a positive experience. She encouraged council to approve the ice melt purchase for the animal shelter because she thought it would be very beneficial and a smart use of funds. Lynda Paquette requested the city build a new sewage lagoon inside city limits; in the city manager report in tonight's packet, it appeared all the recommendations from the recent engineer report about the Lowell Point Sewer Lagoon would not be pursued by the Public Works Department. She was very concerned that the residents of Lowell Point would have to continue to live with toxic sewage odor; she said the lagoon was outdated and not being maintained. APPROVAL OF AGENDA AND CONSENT AGENDA Motion (McClure/Osenga) Approval of Agenda and Consent Agenda owl City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 531 McClure moved Resolutions 2021-133, 2021-134, and 2021-135 onto the consent agenda with no objection from council. Motion Passed Unanimous The clerk read the following approved consent agenda items: Resolution 2021-131, Authorizing The City Manager To Enter Into Amendment No.1 To The Agreement Between The City Of Seward And Boys & Girls Club Of The Kenai Peninsula. Resolution 2021-132, Supporting Full Funding ($20,160,062) For The State Of Alaska Municipal Harbor Facility Grant Program In The FY 2023 State Capital Budget. Resolution 2021-133, Approving The Purchase Of An Ice Melt System For The Seward Animal Shelter From Dawson Construction In The Amount Of $31,998.65 And Appropriating Funds. Resolution 2021-134, Repealing Resolution 2021-111 And Authorizing The City Manager To Purchase (1) 2022 Ford F-150 Crew Cab With Kendall Ford Of Anchorage For The Purchase Of A Vehicle For The Building Department Using The State's Competitive Procurement Fleet Vehicle Contract In The Amount Of $38,586.00, And Appropriating Funds. Resolution 2021-135, Repealing Resolution 2021-128 And Authorizing The City Manager To Purchase (3) 2022 Ford Explorer Police Package Vehicle From Kendall Ford Under The State Of Alaska Fleet Vehicle Contract, With Associated Upfitting And Police Specific Equipment From Alaska Safety, Dell Technologies, ProComm Alaska, And The Printer, In An Amount Not To Exceed $194,831.91, And Appropriating Funds. Non -objection to the renewal of liquor license #5287 — Restaurant/Eating Place — Public Convenience for Seward Brewing Co. Note: This license is being extended with this renewal from Seasonal to Year Round. Non -objection to the renewal of liquor license #5288 — Brewpub for Seward Brewing Co. Note: This license is being extended with this renewal from Seasonal to Year Round. Appoint Michael Brown and Brandii Holmdahl to the Port & Commerce Advisory Board (PACAB) with terms to expire July, 2024 and July, 2023, respectively. Direct the city clerk to advertise the vacancy on the KPB Planning Commission with a deadline on December 6, 2021 at 5:00 p.m. Authorize the mayor to send a letter to the KPB Assembly encouraging them to meet in Seward on April 19, 2022. SPECIAL ORDERS, PRESENTATIONS AND REPORTS 223 City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 532 Proclamations & Awards Recognizing and commending Dispatcher Donald (Donnie) Lane for saving a life. Recognizing and commending Patrol Officer David McKillican for saving a life. City Manager Report. Acting City Manager Stephen Sowell said the preliminary third quarter sales tax results looked promising. The federal infrastructure money also looked promising; the Lowell Creek Diversion Tunnel would be the number one priority for the city to address with those funds. Regarding the Lowell Point Sewer Lagoon, all seven items that the engineer reported on would absolutely be addressed by the city; all items would remain on the city manager report until each was accomplished. Calhoon asked for further information on the future electric bond payment. In response, Sowell said the city did not have a firm date, but the bond bank would likely tell the city in April or May, 2022 that the city's bond would close. Sowell said the finance department was working on drafting a resolution regarding the electric revenue bond. Acting Finance Director Sam Hickok confirmed that the city was waiting for the bond bank to provide a date. The later the bond was issued, the more likely the city would not have to make any payments in 2022. Hickok said he had contacted the financial consultant for the bond bank to discuss whether the electric department made enough revenue to make the payments, and they indicated the city would have enough to make the bond payments. McClure noted there would be a tsunami mapping presentation on December 7, 2021 at the library; she encouraged people to attend. Terry thanked administration for completing the fencing around the Fort Raymond electric substation. Terry thanked Hickok for conducting the internal audit on utilities; she understood that many discrepancies had been found, and wondered if there was a report that could be provided without exposing confidential customer information. Sowell clarified thatthe internal audit was separate and distinct from the forensic audit; the internal audit had revealed about one-third of accounts being underbilled. Sowell said once the internal audit was completed, there would be a high level report provided. Hickok said the department was approximately 50% completed; he anticipated completing at about the same time as the forensic audit was completed. DeMoss wondered if the results could be provided indicating categories of accounts or by industry for greater understanding. Borough Assembly Report. Representative Cindy Ecklund (telephonically) stated the American Rescue Plan Act (ARPA) funding had been divided into three projects: Homer High School roof, Homer Elementary School water, and rebuilding bridges in the borough. Ecklund was hoping to receive more information about the projects at the December 7, 2021 assembly meeting. She appreciated that council would be sending a letter to the assembly requesting they hold their meeting in April, 2022 in Seward. The borough mayor would be moving forward with a computer 224 City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 533 aided dispatch agreement with the City of Homer for 911 calls. Ecklund said she had been told that 911 calls out of Seward made on cell phones were routed to Soldotna, but landline calls went directly to the Seward dispatch. On November 15, 2021, Ecklund participated in an Eastern Peninsula Highway Emergency Service Area (EPHESA) board meeting. Both Hope and Girdwood reported that they had received some "code blue" grant funding to improve equipment; also, forestry and firewood grants were reportedly open, and those funds perhaps should be explored by Seward. Ecklund said the Bear Creek Fire Department would be getting a new Firefighter 1 staff member soon, and would be receiving a new truck in February, 2022. Ecklund attended a Seward Bear Creek Flood Service Area board meeting; they were working hard on public education related to salmon habitats and flooding. The board was looking for more funding opportunities to help with the "Baby salmon live here" sign initiative. Ecklund reported she had been assigned as liaison to the Resiliency & Security Advisory Commission. As part of that, she attended a subcommittee meeting assigned to determine the costs associated with running borough -owned buildings. As a result of the research, it was expected that the borough would choose some of the buildings to make improvements to for cost savings. The City of Seward should be expecting a request for costs of borough -owned buildings in Seward. A second issue being addressed by the commission was for the Commercial Property Assessed Clean Energy (C-PACE) program; this was a program based out of Anchorage, and the goal was to help commercial businesses lower energy, utility, and building costs. On November 17 & 18, 2021, Ecklund took part in the Kenai Peninsula Homeless Coalition meetings; one of the meetings had been held in Seward to represent the Eastern Peninsula. The coalition was working on drafting a strategic plan, which would focus on data collection, housing & facilities, education & awareness, and transportation & implementation. The Mental Health Trust agreed to fund a coordinator for that effort for three years. Finally, Ecklund reported she had attended a Seward Site -Based Council meeting; she said the Seward schools were still in need of filling many positions. All the open positions were listed on their website. Other Reports and Announcements Chamber of Commerce Report. Executive Director Kat Sorenson (telephonically) announced she had been hired as the chamber's new executive director. She had been working at the chamber as the communications director for almost two years. The chamber hosted Start Up Week, which was successful, and included a session on financing a small business. Last weekend, Sorenson attended the Pacific Marine Expo in Seattle, and the brand new Seward Marine Guide had been distributed. This coming weekend would be Shop Small Weekend, encouraging people to shop local; various specials and raffle drawings would be held at many locations throughout the city. Sorenson said the wheels were in motion for having fireworks on New Year's Eve. WO City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 534 Seward Community Health Center 3"d Quarter 2021 Report. Executive Director Craig Ambrosiani said he provided a report in the packet, and asked if council had any questions. Terry wondered what the quality indicators were that were mentioned in the report. In response, Ambrosiani explained they tracked about 14 different quality indicators, including things like depression screening, body mass index (BMI), and counseling. With testing for COVID being provided car -side, Ambrosiani said some of those factors could not be measured; also, there had been some staff turnover that had impacted the documentation of indicators. But adjustments had been made, and new staff was being trained on how to document certain indicators, so he believed the reporting was getting back on track. Terry appreciated that there was a behavioral health consultant in the schools. Ambrosiani said that engagement was going well, and had been successful; they were considering expanding the program into the middle school and high school. McClure wondered how the mobile clinic would be used. Ambrosiani said the SCHC had the funding to purchase and renovate a small RV that could be used to visit patients having chronic illnesses, like diabetes, allowing for more convenient visits; this could also enable them to deliver specialty telemed services to patients from remote locations, like from Moose Pass. Presentations Online Business License Portal Demonstration. PUBLIC HEARINGS Resolutions Requiring Public Hearing Resolution 2021-129, Adopting The City Of Seward 2022 Operating Budget And Setting The Mill Rate. Motion (McClure/DeMoss) Approve Resolution 2021-129 Sowell said the preparation process for this budget had been very thorough, and the budget being presented was balanced. He said the city manager thought this was a very honest and realistic budget. Hickok said there were significant health insurance plan savings, which enabled the motor pool contributions to be reinstated, as well as a $126,766 surplus put into the street operations infrastructure budget for sidewalks and roads. Notice ofthe public hearing being posted and published as required by law was noted and the public hearing was opened. ►KI. City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 535 Ellen O'Brien wished to speak on behalf of Seward Area Hospice (SAH). She said SAH was a volunteer organization that was supported through grants and donations. Looking ahead, she said SAH would need help paying for staff to continue normal business operations. She was asking council to support SAH. There was a Memorandum of Agreement (MOA) between SAH and Providence to provide support to patients in the hospital, although the services had been interrupted by COVID; SAH was still trying to provide as much service as possible. No one else appeared and the public hearing was closed. Terry asked if council had any comments, and no one responded. Terry stated that this resolution would return on the December 13, 2021 agenda for a second public hearing and approval. Resolution 2021-130, Adopting The City Of Seward Six -Year Capital Improvement Program. Motion (McClure/Osenga) Approve Resolution 2021-130 Sowell said the city would continue working with the state and federal lobbyists to get as much of the city's Capital Improvement Program (CIP) projects funded as possible. Notice ofthe public hearing being posted and published as required by law was noted and the public hearing was opened. No one appeared and the public hearing was closed. Terry said she had attended a grant writing session at the Alaska Municipal League (AML) Conference last week, and that led her to wonder what capacity R&M would have for providing grant writing services; she thought the city might benefit from having multiple grant writing resources. Sowell said R&M had a team of grant writers and had many resources at their disposal; he thought it would be advantageous for R&M to assist with technical input on grants because of the engineers they had on staff. Sowell said the city would be open to engaging grant writers outside of R&M, as well. Terry stated that this resolution would return on the December 13, 2021 agenda for a second public hearing and approval. UNFINISHED BUSINESS — None NEW BUSINESS Other New Business Items Discuss attendees for Juneau and Washington, DC travel. 227 City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 536 Terry stated the trip to Juneau would be to meet with state legislators on January 24 & 25, 2022, and the trip to Washington, DC would be to meet with federal legislators from April 5-7, 2022. She added that the city was already working with its state and federal lobbyists to set up meetings with legislators. Terry and McClure wished to go to Juneau. Terry, Osenga, and Casagranda wished to travel to Washington, DC. INFORMATIONAL ITEMS AND REPORTS September, 2021 City and Providence Financials. Council Member Randy Wells Oath of Office (delivered November 12, 2021). Small Business Saturday Proclamation. CITIZEN COMMENTS Lynda Paquette thanked Sowell for his reassurance that the Lowell Point Sewer Lagoon repairs would be addressed. She appreciated having two new board members on PACAB, and still wondered if virtual attendance could be a possibility. Christiana Smith stated the Kenai Peninsula Homeless Coalition met last week; it was a peninsula -wide coalition. At this week's PACAB meeting, there had been speculation about homeless people causing destruction at the harbor bathrooms. Part of the mission of the coalition was to provide emergency shelters, particularly when temperatures dipped below 20 degrees. She hoped the city would consider having conversations about this problem. She thought it curious that there was no city representation at the coalition's meeting, but yet the topic was discussed at the PACAB work session. She didn't want Seward to be overlooked due to a lack of participation. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSE TO CITIZEN COMMENTS Sowell welcomed Wells to council. He thanked Ecklund for providing a great report tonight, and he appreciated her involvement. He thanked Lane and McKillican for their life saving efforts. Wells was happy to be at his first council meeting. He looked forward to working together as a team. Calhoon welcomed Wells to council. He wished everyone a great Thanksgiving; anyone who wanted to attend the Thanksgiving meal at the American Legion would be welcome. Meals would also be delivered by volunteers; call the Legion to sign up. He thanked the police department for doing a great job. 228 City of Seward, Alaska City Council Meeting Minutes November 22, 2021 Volume 41, Page 537 Osenga welcomed Wells to the dais, and thanked Lane and McKillican. He reminded everyone about Shop Small Weekend, and wished everyone a Happy Thanksgiving. DeMoss welcomed Wells. She thanked to the city sending her to the AML Conference. She appreciated the demonstration for the online business license portal. She was interested in supporting Seward Area Hospice. DeMoss thanked Bickling for his quick improvements in the Community Development Department. McClure welcomed Wells, and thanked Ecklund for her report and her presence on the assembly. Regarding the KPB Planning Commission, McClure said the city was seeking citizens who were interested in serving. She hoped the borough assembly meeting would be held in Seward in April, 2022. She welcomed Brown and Holmdahl to PACAB, and congratulated Sorenson for her new role at the chamber. McClure appreciated all the department heads for being available to answer questions about the budget. Terry met with US Senator Lisa Murkowski, and encouraged Murkowski's support for the Lowell Creek Diversion Tunnel. She encouraged citizens to shop local and not worry about shipping. December 3 & 4, 2021 would be the holiday craft fair at the cruise ship terminal. Terry welcomed Wells to the dais. She congratulated the city clerk for becoming president of the Alaska Association of Municipal Clerks. She said she wished to include support for local non -profits in the budget discussions. ADJOURNMENT The meeting was adjourned at 8:25 p.m. Brenda Ballou, MMC Christy Terry City Clerk Mayor (City Seal) 229 City of Seward, Alaska City Council Special Meeting Minutes December 6, 2021 Volume 41, Page CALL TO ORDER The December 6, 2021 special meeting of the Seward City Council was called to order at 6:00 p.m. by Mayor Christy Terry. OPENING CEREMONY Police Chief Alan Nickell led the Pledge of Allegiance to the flag. ROLL CALL There were present: Christy Terry presiding and Sue McClure Liz DeMoss Mike Calhoon comprising a quorum of the Council; and Janette Bower, City Manager Brenda Ballou, City Clerk Excused — None Absent — None John Osenga Ristine Casagranda Randy Wells CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING — None APPROVAL OF AGENDA AND CONSENT AGENDA Motion (McClure/Casagranda) Approval of Agenda and Consent Agenda Terry identified a housekeeping change in Resolution 2021-137 in the title wherein the word "South" should be changed to "Northeast." Terry wished to observe a moment of silence for the passing of former council member Hugh Darling following the approval of the agenda. Motion Passed Unanimous The clerk read the following approved consent agenda items: Resolution 2021-136, Accepting And Appropriating Grant Funds In The Amount Of $2,899,553.25 From ADF&G And Appropriating $573,065.00 From The Parking Fund And Authorizing A Loan In The Amount Of $733,212.31 From The Parking Fund To The Harbor 230 City of Seward, Alaska City Council Special Meeting Minutes December 6, 2021 Volume 41, Page Fund To Fulfill The Cooperative Agreement With ADF&G To Replace The North East Harbor Launch Ramp. Resolution 2021-137, Authorizing The City Manager To Enter Into A Construction Contract With Harris Sand & Gravel Inc. For The Replacement Of The South Harbor Launch Ramp In An Amount Not To Exceed $4,439,736. Moment of silence for Hugh Darling. PUBLIC HEARINGS Resolutions Requiring Public Hearing Resolution 2021-129, Adopting The City Of Seward 2022 Operating Budget And Setting The Mill Rate. This item will have a public hearing tonight, and will come backfor an additional public hearing on December 13, 2021. Bower thanked council for having this special meeting tonight. She had some small amendments to make in the budget, and this meeting provided an opportunity to make those changes. Notice of the public hearing being posted and published as required by law was noted and the public hearing was opened. No one appeared and the public hearing was closed. Motion to Amend (McClure/Casagranda) Amend Resolution 2021-129 by accepting all the proposed amendments as presented in the agenda packet: 1) Library, 7217 Small Tools & Equipment, strike "$25,000" and replace it with "$7,000"; 2) Library, 7216 Maintenance & Repairs, strike "$58,000" and replace it with "$40,000"; 3) Harbor, 6202 Health Insurance, strike "$287,303" and replace it with "$223,590"; 4) Harbor, 7004 Insurance, strike "$130,030" and replace it with "$103,057"; 5) Harbor, 7324 General Fund Indirect Costs, strike "$451,500" and replace it with "$382,117"; 6) SMIC, 6202 Health Insurance, strike "$90,914" and replace it with "$45,480"; 7) SMIC, 7324 General Fund Indirect Costs, strike "$148,722" and replace it with "$101,993"; and, 8) Electric, 6202 Health Insurance, strike "$370,420" and replace it with "$319,111." 091 City of Seward, Alaska City Council Special Meeting Minutes December 6, 2021 Volume 41, Page Terry asked what the ramifications on the budget would be. In response, Bower said the Library budget had no change, and the Harbor, SMIC, and Electric budgets all had reduced expenses. Motion to Amend Passed Unanimous Terry asked if council had any additional comments, and no one responded. Terry stated that this resolution would return on the December 13, 2021 agenda for a third public hearing and approval. NEW BUSINESS Resolutions Resolutions 2021-136 and 2021-137 were approved on the consent agenda. CITIZEN COMMENTS Norm Regis appreciated council approving the two resolutions for the harbor tonight; there was a time crunch for these resolutions and he appreciated council's support. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSE TO CITIZEN COMMENTS Bower said the corresponding financial statements and cash flow statements would be updated in keeping with tonight's budget amendments. Wells thanked all the departments for meeting with him, showing him around, and discussing the budget with him. Calhoon thanked everyone for their hard work, especially during the weather issues. Thanksgiving had been busy; the American Legion had provided meals to over 350 people this year. Santa would be at the Legion on December 18, 2021. Be careful on the ice, and have a great holiday. Casagranda said this community brought her warmth and cheer. DeMoss thanked all the departments and administration for being accessible and responsive. Osenga thanked administration and staff, and expressed condolences to the Darling family. McClure appreciated all the department heads being available to answer questions; this was the smoothest budget process she could recall. Condolences to the Darling family, as well as the family of Richard Hocking. Drive carefully; the roads were bad. Be cautious of avalanches, especially if you were snow machining. PAGY, City of Seward, Alaska City Council Special Meeting Minutes December 6, 2021 Volume 41, Page Terry thanked city staff and the public for reaching out to council. She appreciated the road crews getting the roads cleared so quickly this morning. ADJOURNMENT The meeting was adjourned at 6:17 p.m. Brenda Ballou, MMC Christy Terry City Clerk Mayor (City Seal) 233 Memorandum Date: December 13, 2021 From: Brenda Ballou, City Clerk RE: Discuss cancelling the December 27, 2021 City Council Meeting BACKGROUND According to Seward City Code (2.10.030 A.1), regular meetings of the city council shall be held ... on the second and fourth Mondays of each month at 7:00 p.m.; provided that any regular meeting may be canceled by the affirmative vote of at least four councilmembers. CONSIDERATIONS This year, the Christmas holiday for city employees falls on Thursday, December 23rd (half day) and Friday, December 241h. The holiday for New Year's Day falls on Friday, December 31". The regularly scheduled council meeting would be Monday, December 271h, in between those two holidays: Sun Mon Tue Wed Thu Fri Sat 19 20 21 22 23 24 25 '/z da holiday Holiday Christmas Da 26 27 28 29 30 31 1 CC Mtg Holiday New Year's Da In the fourth quarter, in addition to regularly -scheduled twice -monthly meetings, council has also convened for seven work sessions and one special meeting. The majority of council members also attended the AML conference in Anchorage in person. The city's 2022 budget will be approved at tonight's meeting, as required by city code, and there is no other time -sensitive business that requires consideration before year end. However, should the need arise, council may convene a special meeting. RECOMMENDATION Discuss cancelling the December 27, 2021 City Council meeting in observance of the holidays. If council wishes to cancel the meeting, a motion/second and affirmative vote of four would be necessary. 234 Council Agenda Statement Meeting Date: December 13, 2021 From: Christy Terry, Seward Mayor Agenda Item: Update Evaluation Forms for the City Officials that N�� are appointed by and report directly to the City Council: City Manager, City Clerk and City Attorney BACKGROUND & JUSTIFICATION: Based on Council agreement, I appointed an ad hoc committee to review and potentially update current evaluations for our appointed City Officials. The Committee consisted of Council Members DeMoss and Osenga and myself. After meeting as a committee, our desire was to standardize the evaluation criteria and to make the goal setting more effective across all three positions. Attached you will find for our suggested updated evaluation and goal setting forms. To clarify, while each evaluation form measures the same specific objectives, we will continue to attach and review each employee within the context of their specific job description. This is more in line with how evaluations are conducted within other organizations, including the City of Seward Administration. Our additional recommendation is the format and schedule for the evaluation procedure remains the same. See recommended options below for Council deliberations to move forward. INTENT: Create new Evaluation Forms for the City Officials that are appointed by and report directly to the City Council: City Manager, City Clerk and City Attorney CONSISTENCY CHECKLIST: Where applicable, this resolution is consistent with the Seward City Code, Charter, Comprehensive Plans, Land Use Plans, Strategic Plan and City Council Rules of Procedures. Other: FISCAL NOTE: There should be no additional financial impact to the budget. Approved by Finance Department: ATTORNEY REVIEW: Yes No X RECOMMENDATION: 1) Direct Clerk to move forward a resolution adopting the forms as attached and set 2022 evaluation schedule, or 2) Set a work session to discuss proposed forms and evaluation schedule, or 3) Move forward with existing forms and set 2022 evaluation schedule. 0911 (City Logo Here) Employee Performance Appraisal Form Employee Position Name: Title: Appraisal Period: Review Date: From: To: Evaluated Competencies p Exceeds Meets Needs Improvement Job knowledge Demonstrates knowledge of job tasks, techniques, skills, ❑ ❑ ❑ equipment, policies, and procedures Consistently demonstrates accuracy, neatness, Work quality thoroughness and work completeness. Met or is on track to ❑ ❑ ❑ meet established goals Demonstrates dependability in being available for work, to Reliability complete work properly, and complete work on time. The ❑ ❑ ❑ degree to which the employee is reliable, trustworthy, and persistent Creates long-term relationships by delivering value; helps Service excellence customers reach their goals; is consistent, proactive and ❑ ❑ ❑ establishes realistic expectations Shares information; works cooperatively in groups; supports Teamwork and builds consensus, focuses on group results; offers ❑ ❑ ❑ skills/abilities for the good of the team Acknowledges and assumes responsibility for actions, Accountability decisions, services and policies; reports, explains and ❑ ❑ ❑ answers for successes and failures The extent to which the employee makes decisions that are Judgment sound. The ability to base decisions on fact rather than ❑ ❑ ❑ emotion Expresses ideas clearly in writing and speaking; succinctly Communication explains concepts to others; provides balanced feedback; ❑ ❑ ❑ demonstrates sensitivity to the communication needs of others; listens well. Willingness to work harmoniously with others in getting a job Cooperation done. Readiness to respond positively to instructions and ❑ ❑ ❑ procedures Attendance Consistency in reporting to work daily and conforming to ❑ ❑ ❑ scheduled work hours The ability to analyze work, forecast, set goals and establish Plan & Organize priorities, develop plans of action, secure and budget ❑ ❑ ❑ resources The ability to create a motivating climate, achieve teamwork, Leadership train and develop, measure work in progress, and take ❑ ❑ ❑ corrective action. Completes employee performance appraises timely Decision -making The ability to make decisions and the quality and timeliness ❑ ❑ ❑ of those decisions 236 Form effective: January 1, 2022 9 Page 1 of 2 Employee Name Position Appraisal Period From: To: Noteworthy accomplishments during this review period: Action plan for areas needing improvement: Professional development goals/plan: Employee comments: Signatures Signatures below acknowledge that this form was discussed and reviewed. Employee signature: Mayor/Council signature: Job Description and Position Duties Outlined in Code: ❑ Attached Date: Date: 237 Form effective: January 1, 2021 • Page 2 of 2 (City Logo Here) Employee Goal -Setting Form Employee Name: Position Title: Review Date: For Calendar Year: Specific Goal: State specifically WHAT you want to achieve. Measure of success: How will you know that you have achieved your goal? Achievable / realistic objectives: What are the steps you will take to achieve your goal and what resources are required? Are these resources available or do they need to be obtained? Relevance: Why is this goal important to you, your department/team, or the City as a whole? Does this goal support the City of Seward's strategic goals and objectives and how? Timeliness: What is your timeframe for achieving your goal? 1. Specific goal: Measure of success: Achievable / realistic objectives: Relevance: Timeliness: 2. Specific goal: Measure of success: Achievable / realistic objectives: Ralavanra• Timeliness: Form revised January 2022 Page 1 of 2 238 4. Specific goal: Measure of success: Achievable / realistic objectives: Relevance: Timeliness: Employee's short- and long-term professional goals: Signatures Signatures below acknowledge that this form was discussed and reviewed. Employee signature: Mayor/Council signature: Date: Date: Form revised January 2022 239 Page 2 of 2 Memorandum Date: December 13, 2021 To: City Council From: Brenda Ballou, City Clerk RE: Review Applicants for KPB Planning Commission BACKGROUND & JUSTIFICATION: Seward is a Home Rule city, and Alaska statute states that we are responsible for submitting a list of recommendations to the borough mayor: AS Sec. 29.40.020. Planning commission. (a) Each first and second class borough shall establish a planning commission consisting of five residents unless a greater number is required by ordinance. Commission membership shall be apportioned so that the number of members from home rule and first class cities reflects the proportion of borough population residing in home rule and first class cities located in the borough. A member shall be appointed by the borough mayor for a term of three years subject to confirmation by the assembly, except that a member from a home rule or first class city shall be selected from a list of recommendations submitted by the council. Members first appointed shall draw lots for one, two, and three year terms. Appointments to fill vacancies are for the unexpired term. The compensation and expenses of the planning commission and its staff are paid as directed by the assembly. The KPB Planning Department advertised the vacancy for the entire month of November, and posted an online application on the borough website which closed on December 1, 2021. Neither the city clerk nor the city manager received notification from the KPB Planning Department that any applications had been submitted. On November 22, 2021, council directed the city clerk to advertise for the vacancy on the KPB Planning Commission; this has been the method the city has used for many years. The term for Seward's seat will not expire until July, 2023, and it is in Seward's best interest to fill the vacancy with a strong candidate who will represent Seward's interests at the borough level. The deadline for the city clerk's advertisement was December 6, 2021 at 5:00 p.m.; no letters of interest were submitted to the city clerk. The online application for the vacancy is still open on the borough website at: hM2s://www.kpb.us/planning-dept/planning-commission-application 240 RECOMMENDATION: Continue to encourage residents of Seward who may be interested in serving as Seward's representative on the KPB Planning Commission to apply through the borough's website for the vacancy. Ozy City Council Agenda Statement Meeting Date: December 13, 2021 To: City Council From: Janette Bower, City Manager Agenda Item: Discuss the Forensic Audit Presentation by Greene Forensic Accounting Background and justification: On April 7, 2021, the City of Seward issued a Request for Proposal for Forensic Audit Services to examine utility billing for four months: February and March 2019 and November and December 2018. Additionally, the Request for Proposal stated that upon completion of the audit work, the audit firm would, "present its report of findings orally to the City Council either in person or via Zoom, as mutually agreed upon by the Parties". Three bids were received by the deadline and Greene Forensic Accounting Solutions, LLC was selected as the firm to conduct the Forensic Audit. On June 13, 2021, the Seward City Council approved Resolution 2021-066; which authorized the City Manager to enter into an agreement with Greene Forensic Accounting Solutions in the amount of $278,125 plus a 10% contingency. Travel and associated costs are in addition to these fees. Staff with Greene Forensic Accounting have subsequently conducted a preliminary on site visit as well as their audit work. Green Forensic Accounting notified City Administration on December 6 that they are prepared to present their audit findings to the City Council. Due to Greene Forensic Accounting staff availability, they have indicated the presentation will need to either take place virtually in January, or through an onsite visit in February or March. City Council determination regarding which mechanism is preferred and selection of a presentation date, enabling City Administration to communicate the information to Greene Forensic Accounting. Consistency checklist: N/A Fiscal note: Travel expenses are included in the funding appropriated in Resolution 2021-066. A virtual presentation would save on travel expenses. Any unspent funds from the appropriation will return to General Fund Unassigned Fund Balance at year-end. Finance Department approval: Attorney Review: Yes ❑ Not applicable x❑ Recommendation: City Council provide the City Manager direction on the preferred mechanism for delivery of the Forensic Audit presentation. Ozy: CITY OF SEWARD, ALASKA Sponsored by: Bower RESOLUTION 2021-066 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH GREENE FORENSIC ACCOUNTING SOLUTIONS LLP FOR FORENSIC AUDITING SERVICES IN AN AMOUNT NOT TO EXCEED $278,125 PLUS A 10% CONTINGENCY,. AND APPROPRIATING FUNDS WHEREAS, the City of Seward advertised for proposals from qualified companies for a 3-tier forensic audit of the City's utility billing, and WHEREAS, the forensic audit will focus on examining and investigating every City of Seward utility bill for 4 months: February and March 2019, and November and December, 2018; and WHEREAS, the City received three proposals, and Greene Forensic Accounting Solutions LLP received the highest score in the grading process based on price, experience, quality of work, qualifications, and references; and WHEREAS, administration requests council approve the contract with Greene Forensic Accounting Solutions LLP in the amount of $278,125, with an additional 10% contingency, for a period of four months to perform forensic auditing services for city utility billing. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA that: Section 1. The City Manager is hereby authorized to enter into a contract with Greene Forensic Accounting Solutions LLP for an amount of $27K, l 25, with an additional 10% contingency, to perform forensic auditing services for city utility billing in substantial form as attached hereto. Section 2. Funding in the amount of $305,937.50 is hereby appropriated from General Fund reserves account no. 01000-0000-3400 to contracted services account no. 01000-1110-7009. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 14'h day of dune, 2021. 243 CITY OF SEWARD, ALASKA RESOLUTION 2021-066 1 - 7 c7) f, Terry, M AYES: 0sctiga, Seese, Baclaan, Casagranda, DeMass, McClure, T NOES: Notie ABSENT: Robe ABSTAIN: Notx kI VVSI: Brenda J. Ba11 , M' me City Clerk (City Seal.ov v 1 t+.■+++ pSEA� SFyy++ r � �Lf OF MireawlsO. 244 Council Agenda Statement Meeting Date: June 14, 2021 To: City Council From: Janette Bower, City Manager Agenda Item: Professional Services Agreement with Greene Forensic Accounting Solutions, LLP for Forensic Accounting Services BACKGROUND & JUSTIFICATION: Over the last few years, there has been discussion with the public and Council about potential issues and errors in the City's utility billings. As a result, City Council directed Administration to issue an RFP for forensic audit services to examine and investigate the utility billings of four specific months: November & December 2018 and February & March 2019. On April 7, the City of Seward issued a Request for Proposal for Forensic Audit Services. Three bids were received by the deadline of April 21. The following firms submitted bids: Marcum, LLP, Brandi Marsh, PC, and Green Forensic Accounting Solutions, LLP. The scoring team met and identified Green Forensic Accounting, LLP as the recommended bidder with an estimated cost of $278,125. The attached professional services agreement has been agreed upon by both parties and reviewed by the City Attorney. INTENT: The intent of this resolution is to authorize the City Manager to enter into a contract with Green Forensic Accounting Solutions, LLP for forensic auditing services of the City utility billings specified in the RFP. CONSISTENCY CHECKLIST: Yes No N/A 1. Comprehensive Plan (document source here): 2. Strategic Plan (document source here : 3. Other (fist)% FISCAL NOTE: Funding for this contract will be appropriated from General Fund reserves account no. 01000- 0000-3400 to Contracted Services account no 01000-1110-7009. Approved by Finance Department: ATTORNEY REVIEW: Yes X No RECOMMENDATION: Seward City Council approve Resolution 2021- 066to enter into a contract with Greene Forensic Accounting Services, LLP for forensic audit services. 0:=7 CITY OF SEWARD PROFESSIONAL SERVICES AGREEMENT This Professional Services Agreement ("Agreement") is entered into and made effective this day of June 2021 by and between the City of Seward, Alaska ("City") and Greene Forensic Accounting Solutions, LLP ("GFAS") (collectively the "Parties"). WHEREAS, the City requested proposals for certain forensic accounting services pursuant to the "City of Seward Request for Proposals Forensic Audit Services," issued April 7, 2021 (the "RFP"); and WHEREAS, GFAS submitted a timely proposal dated April 16, 2021; and WHEREAS, the RFP scoring team recommended the GFAS proposal as the selected proposal; and WHEREAS, the City Council selected GFAS as the preferred service provider; and WHEREAS, the City Council has approved this Agreement pursuant to its Resolution No. 2021- ; NOW THEREFORE, in consideration of the mutual covenants and obligations contained herein, and for other good and valuable consideration, the receipt and sufficiency of which the Parties hereby acknowledge, the Parties memorialize their agreement, as follows. A. Scope of Work Pursuant to this Agreement, GFAS shall perform a forensic audit of the accounting records of the City for the four months of February and March 2019 and November and December 2018. This audit will be conducted in accordance with the Association of International Certified Professional Accountants' Statement on Standards for Forensic Services No. 1. GFAS agrees to have sufficient personnel and resources available during this engagement to assure task continuity. Pursuant to this engagement, GFAS shall: 1. Perform forensic accounting procedures that GFAS deems necessary to identify and quantify irregular procedures it observes, and policies and practices impacting the accuracy of invoices issued to customers of the City's water, sewer, and electric utilities during the agreed - upon four sample test months of November and December 2018 and February and March 2019. 2. Design tests to address the following areas of concern for the City: a. Are invoices consistent with applicable tariff provisions? b. Are invoices consistent with meter reading records? c. Have the classifications of rate payers for billing purposes been correctly and consistently applied? Professional Services Agreement Page 1 d. Has the policy for placement of demand meters been correctly and consistently applied? e. Has the calculation of equivalent residential units ("ERUs") for purposes of invoicing for water and sewer services been consistently and correctly performed? f. Perform interviews, as needed. 3. Inspect and review documents, records and data provided by the City and perform interviews with City personnel, as GFAS deems appropriate to carry out its audit. 4. Perform a comprehensive review of every monthly invoice issued to residential, commercial, and industrial customers during November and December 2018 and February and March 2019. The Parties understand that the scope of work may be expanded or modified at the request of the City with GFAS' written acceptance, or at the recommendation of GFAS and upon written approval of the City Council. If the audit scope is expanded or modified, GFAS shall provide the City a revised estimate of hours and costs and, upon the City's written acceptance thereof, GFAS shall proceed to perform the additional work. GFAS will use information and records provided by the City and will use GFAS' professional judgment in preparing its findings and related schedules to be provided to the City. GFAS will document the results of its audit in a formal report. The report will include recommendations to assist the City in correcting any issues identified during the audit, including recommendations related to the City's invoicing, standard operating procedures for customer billing, and billing policies. GFAS will present its report of findings orally to the City Council either in person or via Zoom, as mutually agreed upon by the Parties. Due to the limited nature of this audit, the City understands and agrees that GFAS' audit may not disclose, and that GFAS shall not be expected or required to disclose all errors, irregularities, or illegal acts, including fraud or defalcations that may exist within the applicable departments or agencies of the City. GFAS does not assume responsibility for updating its report for any events or circumstances that may occur subsequent to the date the report is issued. If, for any reason, GFAS is unable to complete the audit, GFAS will not issue a report on the results of the audit. B. City Records and Cooperation with Forensic Audit The City shall be responsible for maintaining its accounting records and for establishing and maintaining effective internal controls over its financial reporting. The Parties understand and agree that GFAS is not being engaged to conduct and shall not conduct an audit of the City's financial statements, the objective of which would be the expression of an opinion on the records, controls and/or activities of the City. The City agrees to furnish GFAS, for inspection and copying, access to all documents, records and data that GFAS reasonably needs to carry out the subject audit, and to make available Professional Services Agreement Page 2 2U for interviews and to answer questions such personnel who GFAS reasonably needs to carry out subject audit. All working papers or other documents used by GFAS during this engagement will be maintained in segregated files. At the completion of this audit, the originals and all copies of such working papers and documents will be returned to the City. GFAS understands and agrees that all nonpublic information relating to this matter, shall be kept strictly confidential and shall not be disclosed to anyone without the City's written permission. Notwithstanding anything herein contained to the contrary, GFAS may disclose any such records or data that may be requested by a subpoena or order of a court or governmental entity; provided that GFAS shall make best efforts to notify the City of any such subpoena or order prior to making any such disclosure to allow the City to raise any objections with the requesting authority. C. GFAS Rates, Billing, Estimate & Not to Exceed Amount 1. Rates GFAS shall perform all work hereunder on an hourly basis at the rates set forth below: Hourly Rates Partners $275.00 Director $250.00 Senior Consultants 1 1 $200.00 2. Cost Estimate GFAS estimates the Scope of Work to be furnished according to the time and cost estimates set forth below: Phase Estimated Hours Engagement Organization and Planning 40 Fact Finding and Information Gathering 90 Analysis and Observations 1,000 Report of Findings and Conclusion of Engagement 120 Total 1,250 Personnel Hours Rate Total Estimate Managing Partner 75 $275 $20,625 Director 450 $250 112,500 Sr. Consultant(s) 725 $200 145,000 Total 1,250 $278,125 The City shall be responsible to pay at GFAS's actual cost all direct out of pocket expenses Professional Services Agreement Page 3 reasonably incurred by GFAS in the performance of its work. The City understands and acknowledges that the fees and costs to be charged hereunder will depend on a variety of factors including, but not limited to, the extent and nature of the documents and information provided, the adequacy and condition of the records, the developments that may occur as work progresses, the extent of the cooperation obtained from the City and others, and various other related factors, and that the fees and costs to complete the Scope of Work may exceed any estimates thereof that GFAS may have given or may give to the City. 3. Not to Exceed Amount Amounts due to GFAS under this Agreement for professional services rendered shall not exceed $278,125 ("Not -to -Exceed Amount") unless agreed to in writing by the City. GFAS shall provide the City with written notice if and when the total fees for work performed by GFAS exceeds 75% of the Not -to -Exceed Amount. If during the course of providing the services, GFAS reasonably believes, in its professional judgement, that the Scope of Work cannot be completed without exceeding the Not -to -Exceed Amount, GFAS shall give the City prompt notification of same and provide an updated cost estimate for the Scope of Work. The Parties shall confer in good faith to determine appropriate modifications to the Not -to -Exceed Amount and/or the Scope of Work. If the Scope of Work is expanded or modified by mutual Agreement of the Parties, the Not - to -Exceed Amount shall be adjusted accordingly. 4. Billing GFAS shall invoice the City on an interim basis as work progresses and expenses are incurred, and payment shall be due upon receipt. Billings, unless disputed in good faith, shall become delinquent if not paid within thirty (30) days of the invoice date. Delinquent billings shall incur interest at the rate of 10.5 percent per annum from the due date. If billings are past due in excess of thirty (30) days, GFAS reserves the right, in its sole discretion, to stop all work until the City's account is brought current or to withdraw from or terminate this Agreement upon notice to the City. The City acknowledges and agrees that in the event GFAS stops work or terminates this Agreement as a result of a failure to pay on a timely basis, GFAS shall not be liable to the City for any damages that may occur as a result of any such stoppage or termination. D. General Requirements and Conditions GFAS agrees to comply with the conditions and requirements set forth in Section 10 of the RFP, which consists of Subsection 10.1 "Insurance Indemnification;" and Subsection 10.2 "Conditions." E. Notices All notices pursuant to this Agreement shall be in writing and provided by overnight delivery or by certified US Mail return receipt requested or by email, as follows: Professional Services Agreement Page 4 Z49 To GFAS: Mr. Craig L. Greene, 200 W. Jackson Blvd., Chicago, IL 60606; with a copy to Steven H. Kuh, Esq., 345 W. Fullerton Parkway, Suite 906, Chicago, IL 60614 (which copy, by itself, shall not constitute notice hereunder). If to the City: Janette Bower, City Manager, PO Box 167, Seward, AK, 99664; with a copy to Brooks Chandler, Chandler, Falconer, Munson & Cacciola, LLP, 911 W. 8th Ave, STE 302, Anchorage, AK 99501. F. General Terms 1. Any amendment, modification, or change to this Agreement shall be effective only if made in writing and signed by an authorized agent of each Party. 2. This Agreement may be executed and delivered electronically and such signatures shall be legally binding as if originals. This Agreement may be executed in counterparts which, taken together, shall constitute one fully executed agreement. Each Party represents to the other that the person signing this Agreement is its agent of duly authorized to enter into this Agreement on its behalf. 3. This Agreement constitutes and represents the entire agreement between the parties with respect to the subject matter, and any and all prior and/or contemporaneous agreements, understandings, promises, and representations with respect to the subject matter are superseded hereby. 4. This Agreement respondent shall be governed by and construed in accordance with the laws of the State of Alaska and the ordinances of the City of Seward. IN WITNESS WHEREOF the Parties hereto have executed this Agreement, effective the day and year first above written GREENE FORENSIC ACCOUNTING CITY OF SEWARD, ALASKA SOLUTIONS LLP in Craig L. Greene Managing Partner Janette Bower City Manager Date: June , 2021 Date: June , 2021 ATTEST: Brenda J. Ballou, MMC City Clerk Professional Services Agreement Page 5 MD December 2021 January 2022 December 2021 SuMo TuWe Th Fr Sa SuMo TuWe Th Fr Sa 1 2 3 4 1 5 6 7 8 91011 2 3 4 5 6 7 8 12 13 14 15 16 17 18 9 10 11 12 13 14 15 19 20 21 22 23 24 25 16 17 18 19 20 21 22 26 27 28 29 30 31 23 24 25 26 27 28 29 30 31 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Nov 28 29 30 Dec 1 2 3 4 12:00pm Cancelled - PACAB Mtg 5 6 7 8 9 10 11 6:00pm CC 7:00pm P&Z Mtg 6:15pm HPC Special Mtg (Regular Work Session (Res2021-136, Meeting) (Council Res2021-137, L._1.rn.b.e...rs_a.................... .. Res2021-129) 7:00pm HPC Regular Meeting (Council .ham r 12 13 14 15 16 17 18 12:00pm PACAB 7:00pm CC Mtg (Council Work Session Chambers) (Chambers) 19 20 21 22 23 24 25 6:00pm� 12:00pm HOLIDAY - P&Z Work HOLIDAY Session (Council Chambers) ..................... 26 27 28 29 30 31 Jan 1, 22 7:00pm CC Mtg HOLIDAY _. 1chambersl_. Council Calendar 1 12/6/2021 8:46 AM 251 January 2022 February 2022 January 2022 SuMo TuWe Th Fr Sa SuMo TuWe Th Fr Sa 1 1 2 3 4 5 2 3 4 5 6 7 8 6 7 8 9101112 9 10 11 12 13 14 15 13 14 15 16 17 18 19 16 17 18 19 20 21 22 2021 22 23 24 25 26 23 24 25 26 27 28 29 27 28 30 31 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Dec 26 27 28 29 30 31 Jan 1, 22 2 3 4 6 7 8 7:OOpm (12:00pm PACAB Rescheduled - P&Z Mtg (Rescheduled _ to Jan 11) 9 10 11 12 13 14 15 --------- 7:OOpm CC Mtg ...................... 7:OOpm P&Z _ 6:15pm HPC (Council Regular Mtg Work Session _Cha_mbers) (Rescheduled (Council from Jan 4) Chambers) 7:OOpm HPC Regular M.e...ti.n.g 16 17 18 19 20 21 22 6:OOpm P&Z 12:OOpm PACAB Work Session Work Session (Council (Chambers) Chambers) 23 24 25 26 27 28 29 7:OOpm CC Mtg (Chambers) 30 31 Feb 1 2 3 4 5 Council Calendar 2 12/6/2021 8:46 AM 252 February 2022 March 2022 February 2022 SuMo TuWe Th Fr Sa SuMo TuWe Th Fr Sa 1 2 3 4 5 1 2 3 4 5 6 7 8 9 10 11 12 6 7 8 9 10 11 12 13 14 15 16 17 18 19 13 14 15 16 17 18 19 20 21 22 23 24 25 26 20 21 22 23 24 25 26 27 28 27 28 29 30 31 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Jan 30 31 Feb 1 2 3 4 5 7:OOpm P&Z Mtg 12:OOpm PACAB (Regular Mtn Meeting) 6 7 8 9 10 11 12 ml 6:15pm HPC Work Session (Council �_ ha....m......b..e...rs_a...................... _._._._.. 7:OOpm HPC Regular Meeting (Council 13 14 15 16 17 18 19 6:00pm P&Z 12:66pm PACAB 7:OOpm CC Mtg (Council Work Session Work Session Chambers) (Council (Chambers) Chambers) 20 21 22 23 24 25 26 27 28 Mar 1 2 3 4 5 7:OOpm CC Mtg _. 1Chambersl_. 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