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Res2021-129
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, December 6, 2021 and December 13, 2021. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA that: pSection 1.The document incorporated herein by reference,titled"City of Seward 2022 amp 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 CITY OF SEWARD, ALASKA RESOLUTION 2021-129 1 Operating Expenditures Before Depreciation General Fund $ 14,602,177 Enterprise Funds Harbor $ 2,395,889 SMIC $ 638,472 Parking $ 115,230 Electric $ 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: $ 34,295,319 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 Cit f Se .rd, Alaska, this 13`h day of December 2021. - / TH - C T O o7•1/• ' D , • A A /.. Id Christy Terry, M M. or CITY OF SEWARD,ALASKA RESOLUTION 2021-129 AYES: Calhoon, Casagranda, DeMoss,Wells, McClure,Terry NOES: None ABSENT: Osenga ABSTAIN: None ATTEST: Brenda Ballou, MMC Act'hj City Clerk (City Seal) F 00 12Dag 0,4444 sek •••v1 C SEAL i i a1r, i�1, o City Council Agenda Statement Meeting Date: November 22, 2021 - To: City Council From: Janette Bower, City Manager Agenda Item: 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 ❑ No ❑ Not applicable x❑ Recommendation City Council approve Resolution 2021-129. y y 'gLASy�P .g- 1 of 1 7 6( Ar- 'a e of Contents Budget Transmittal Letter................................................................................Page 4 General Fund Budgeted Statement of Revenues, Expenditures, Other Financing Sources and Changes in Fund Balance.................................................................................Page 10 General Fund Budgeted Revenue Detail ............................................................Page 12 General Fund Revenue Detail by Line Item........................................................Page 15 General Fund Budgeted Expenditure Totals by Department ................................Page 18 General Fund — Council and Clerk.....................................................................Page 21 General Fund — Planning & Zoning Commission .................................................Page 22 General Fund — Port and Commerce Advisory Board...........................................Page 23 General Fund — Historic Preservation Commission ..............................................Page 24 General Fund — City Manager...........................................................................Page 25 General Fund — Information Technology ...........................................................Page 26 General Fund — Community Development..........................................................Page 27 General Fund — Finance...................................................................................Page 28 General Fund — General Combined Services.......................................................Page 29 General Fund — Police......................................................................................Page 30 General Fund — Jail .........................................................................................Page 32 General Fund — Animal Control.........................................................................Page 33 GeneralFund — Fire.........................................................................................Page 34 General Fund — Fire Volunteers ........................................................................Page 35 General Fund — Emergency Preparedness..........................................................Page 36 General Fund — SVAC ......................................................................................Page 37 General Fund — Building Inspection ..................................................................Page 38 General Fund — Streets....................................................................................Page 39 General Fund — Snow & Ice .............................................................................Page 40 General Fund — City Shop ................................................................................Page 41 General Fund — City Hall ..................................................................................Page 42 General Fund — Community Center...................................................................Page 43 General Fund — City Hall Annex........................................................................Page 44 General Fund — Parks & Recreation Administration.............................................Page 45 General Fund — Parks & Recreation Maintenance ...............................................Page 46 General Fund — Parks & Recreation Campgrounds..............................................Page 48 General Fund — Cemetery................................................................................Page 50 General Fund — Parks & Recreation Sports & Recreation.....................................Page 51 General Fund — Parks & Recreation TYC and Rec Room......................................Page 53 General Fund — Library and Museum.................................................................Page 55 General Fund — Debt Service............................................................................Page 57 Enterprise Fund — Boat Harbor Boat Harbor Budgeted Statement of Revenues and Expenses...........................Page 60 Boat Harbor Budgeted Statement of Cash Flow...............................................Page 61 Boat Harbor Revenue Detail by Line Item.......................................................Page 62 Boat Harbor Expenditure Detail by Line Item ..................................................Page 63 Enterprise Fund — Seward Marine Industrial Center (SMIC) SMIC Budgeted Statement of Revenues and Expenses.....................................Page 65 SMIC Budgeted Statement of Cashflow ..........................................................Page 66 SMIC Revenue Detail by Line Item.................................................................Page 67 SMIC Expenditure Detail by Line Item ............................................................Page 68 Page 2 of 105 Enterprise Fund — Parking Parking Budgeted Statement of Revenue and Expenses...................................Page 70 Parking Budgeted Statement of Cash Flow......................................................Page 71 Parking Revenue Detail by Line Item..............................................................Page 72 Parking Expenditure Detail by Line Item.........................................................Page 73 Enterprise Fund — Electric Electric Budgeted Statement of Revenue and Expenses ...................................Page 75 Electric Budgeted Statement of Cash Flow......................................................Page 76 Electric Revenue Detail by Line Item..............................................................Page 77 Electric Expenditure Detail by Line Item .........................................................Page 78 Enterprise Fund — Water Water Budgeted Statement of Revenue and Expenses.....................................Page 81 Water Budgeted Statement of Cash Flow........................................................Page 82 Water Revenue Detail by Line Item................................................................Page 83 Water Expenditure Detail by Line Item...........................................................Page 84 Enterprise Fund — Wastewater Wastewater Budgeted Statement of Revenue and Expenses ............................Page 86 Wastewater Budgeted Statement of Cash Flow...............................................Page 87 Wastewater Revenue Detail by Line Item .......................................................Page 88 Wastewater Expenditure Detail by Line Item...................................................Page 89 Enterprise Fund — Healthcare & Seward Mountain Haven Hospital Budgeted Statement of Revenue and Expenses..................................Page 91 Hospital Budgeted Statement of Cash Flow.....................................................Page 92 Hospital Revenue Detail by Line Item.............................................................Page 93 Hospital Expenditure Detail by Line Item........................................................Page 94 Seward Mountain Haven Budgeted Statement of Revenue and Expenses ..........Page 95 Seward Mountain Haven Budgeted Statement of Cash Flow.............................Page 96 Seward Mountain Haven Revenue Detail by Line Item .....................................Page 97 Seward Mountain Haven Expenditure Detail by Line Item ................................Page 98 Internal Service Fund — Motor Pool Motor Pool Budgeted Statement of Revenue and Expenses..............................Page 100 Motor Pool Budgeted Statement of Cash Flow.................................................Page 101 Motor Pool Revenue Detail by Line Item.........................................................Page 102 Motor Pool Expenditure Detail by Line Item ....................................................Page 103 Transfer Schedule...........................................................................................Page 105 Page 3 of 105 - 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 Operating Revenue: $ 13,688,986 Net Transfers $ 913,191 Total: $ 14,602,177 The 2022 General Fund operating 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 Page 4 of 105 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. 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. Page 5 of 105 Transfers to Other Funds: ➢ $1,500,000 to the Hospital Debt Service Fund; ➢ $36,869 to the Sewer Enterprise Fund. 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. Page 6 of 105 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 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. Page 7 of 105 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. 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 Poo/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. Page 8 of 105 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. Page 9 of 105 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 Page 10 of 105 qeneralrFlund revenues Page 11 of 105 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 Page 12 of 105 GENERALFUND Budgeted Revenue Detail For 2022 2016 2017 2018 2019 2020 2021 2022 Account Name Actual Actual Actual Actual Actual Budget 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 Page 13 of 105 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 Page 14 of 105 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 01000 4100 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 010004341 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 01000 4350 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 Page 15 of 105 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 01000 4357 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 Page 16 of 105 qeneralrFlund en40 tves 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 Page 18 of 105 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 7216 Maintenance&Repair 167,449 189,168 172,792 145,472 184,837 220,097 228,325 7217 Small Tools&Equipment 72,746 51,595 73,856 68,637 91,205 100,429 176,700 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 Page 19 of 105 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 Page 20 of 105 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 6001Overtime 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: 7000Audit 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 Page 21 of 105 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: Operating 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 7004 Insurance-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 Page 22 of 105 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 Revenues: Operating 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 PACAB 809.00 569.00 136.00 1,208.00 4,278.00 314.00 17,300.00 6001Overtime 0.00 0.00 29.00 0.00 0.00 0.00 0.00 6100 Medicare PACAB 11.00 8.00 2.00 19.00 65.00 5.00 425.00 6102 Workers'Compensation 8.00 6.00 2.00 10.00 32.00 3.00 790.00 6201 Retirement Benefits PACAB 87.00 60.00 15.00 251.00 614.00 16.00 3,775.00 6202 Health Insurance PACAB 590.00 386.00 129.00 1,047.00 3,676.00 177.00 174.00 Total Personnel Costs: 1,505.00 1,029.00 313.00 2,535.00 8,665.00 515.00 22,464.00 Non-Personnel Costs: 7004 Insurance PACAB 0.00 0.00 0.00 0.00 0.00 7,000.00 225.00 7215 Operating Supplies PACAB 0.00 0.00 0.00 16.00 250.00 1,000.00 1,000.00 7301 Subscriptions& Dues PACAB 0.00 0.00 0.00 0.00 0.00 104.00 0.00 7302 Travel&Subsistence PACAB 0.00 0.00 0.00 0.00 0.00 1,600.00 1,000.00 7303 Education&Training PACAB 0.00 0.00 0.00 0.00 0.00 500.00 1,000.00 Total Non-Personnel Costs: 0.00 0.00 0.00 16.00 250.00 10,204.00 3,225.00 Total Expenditures: 1,505.00 1,029.00 313.00 2,551.00 8,915.00 10,719.00 25,689.00 Page 23 of 105 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 Revenues: Operating Revenues: 4253 Misc GF Grants 0.00 0.00 0.00 0.00 100.00 0.00 0.00 Total Operating Revenue: 0.00 0.00 0.00 0.00 100.00 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 Total Revenue 0.00 0.00 0.00 0.00 100.00 0.00 0.00 Expenditures: Personnel Costs: 6000 Salaries Hist Pres 488.00 3,213.00 6,244.00 2,388.00 5,842.00 14,384.00 7,825.00 6001 Overtime 115.00 0.00 0.00 0.00 64.00 0.00 50.00 6100 Medicare Hist Pres 8.00 45.00 88.00 36.00 91.00 209.00 250.00 6102 Workers'Compensation Hist Pres 6.00 32.00 66.00 21.00 44.00 121.00 50.00 6201 Retirement Benefits Hist Pres 63.00 306.00 547.00 423.00 985.00 754.00 1,725.00 6202 Health Insurance Hist Pres 430.00 1,563.00 3,059.00 1,680.00 3,905.00 8,109.00 7,984.00 Total Personnel Costs: 1,110.00 5,159.00 10,004.00 4,548.00 10,931.00 23,577.00 17,884.00 Non-Personnel Costs: 7002 Postage and Freight Hist Pres 0.00 0.00 0.00 0.00 3.00 104.00 0.00 7004 Insurance-Hist Pres 0.00 0.00 0.00 0.00 0.00 208.00 225.00 7215 Operating Supplies-Hist Pres 0.00 21.00 70.00 54.00 327.00 1,000.00 1,000.00 7216 Maintenance&Repair 0.00 0.00 -70.00 0.00 0.00 0.00 0.00 7302 Travel&Subsistence-Hist Pres 0.00 0.00 0.00 0.00 0.00 1,500.00 2,500.00 7303 Education&Training-Hist Pres 0.00 0.00 0.00 0.00 100.00 500.00 1,500.00 Total Non-Personnel Costs: 0.00 21.00 0.00 54.00 430.00 3,312.00 5,225.00 Total Expenditures: 1,110.00 5,180.00 10,004.00 4,602.00 11,361.00 26,889.00 23,109.00 Page 24 of 105 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 7300 Advertising 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 Page 25 of 105 City of Seward General Fund IT 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4354 GF Work Orders 6,974 1,376 0 0 0 0 0 Total Operating Revenue: $ 6,974 $ 1,376 $ 0 $ 0 $ 0 $ 0 $ 0 Non-Operating Revenues: Total Non-Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 6,974 1,376 0 0 0 0 0 Expenditures: Personnel Costs: 6000 Salaries 182,754 177,994 187,096 165,476 198,193 181,461 240,575 6001Overtime 3,271 0 2,411 809 958 0 1,375 6100 Medicare 2,896 2,946 3,174 2,437 3,119 2,771 3,525 6102 Workers'Compensation 2,166 2,306 2,037 1,535 1,465 1,586 1,125 6200 Leave Time 23,360 21,999 22,798 17,937 19,733 19,298 0 6201 Retirement Benefits 21,604 20,000 18,078 59,220 67,019 9,919 52,400 6202 Health Insurance 53,715 55,817 58,013 66,960 85,791 99,900 100,041 Total Personnel Costs: $ 289,766 $ 281,062 $ 293,607 $ 314,374 $ 376,278 $ 314,935 $ 399,041 Non-Personnel Costs: 7001 Communications 5,703 6,178 5,185 3,485 4,696 5,500 5,000 7002 Postage and Freight 146 0 0 62 79 300 100 7003 Bank and Credit Card Fees 16 25 2 7 6 0 0 7004Insurance 3,490 3,503 4,135 3,552 3,954 3,500 4,675 7006 Legal 0 0 0 0 0 0 500 7009 Contracted Services 2,669 1,507 4,038 5,071 9,200 10,500 17,500 7211 Gas&Lube 0 100 0 0 40 0 0 7215 Operating Supplies 41,377 43,359 30,674 48,271 23,983 24,000 26,000 7216 Maintenance&Repair 0 0 15,153 1,257 5,000 5,000 15,000 7217 Small Tools&Equipment 325 0 6 3,986 13,892 16,000 32,000 7300 Advertising 106 61 388 0 0 0 400 7301 Subscriptions&Dues 1,616 2,593 198 4,178 14,481 3,500 19,500 7302 Travel&Subsistence 1,018 1,292 1,756 2,237 2,344 3,500 3,000 7303 Education&Training 0 385 435 2,336 3,366 2,500 3,000 7810 Miscellaneous Expense 813 0 0 0 2 1,000 200 8103 Capital Equipment 0 0 0 5,408 0 0 0 Total Non-Personnel Costs: $ 57,279 $ 59,003 $ 61,970 $ 79,850 $ 81,043 $ 75,300 $ 126,875 Total Expenditures: $ 347,045 $ 340,065 $ 355,577 $ 394,224 $ 457,321 $ 390,235 $ 525,916 Page 26 of 105 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 0 7 0 834 1,063 0 750 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 7300 Advertising 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 Page 27 of 105 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 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 509,400 537,000 520,312 512,193 340,785 482,699 566,175 6001Overtime 7,956 6,320 5,015 938 4,788 4,064 5,500 6100 Medicare 9,480 11,729 12,155 8,864 6,909 7,889 8,300 6101 Unemployment Insurance 0 0 7,421 0 918 0 0 6102 Workers'Compensation 5,972 6,544 5,431 4,996 2,679 4,228 2,650 6200 Leave Time 32,020 30,432 54,612 53,666 38,538 47,953 0 6201 Retirement Benefits 57,184 51,799 41,522 128,729 107,067 26,103 125,775 6202 Health Insurance 220,294 220,923 229,666 227,327 160,093 266,400 249,347 Total Personnel Costs: $ 842,306 $ 864,747 $ 876,134 $ 936,713 $ 661,777 $ 839,336 $ 957,747 Non-Personnel Costs: 7001 Communications 12,809 10,909 10,090 9,816 10,852 9,750 11,800 7002 Postage and Freight 2,047 2,039 1,602 2,145 1,641 2,100 4,200 7003 Bank and Credit Card Fees 108 0 0 85 0 0 50 7004Insurance 8,980 9,940 12,361 10,592 10,915 12,000 14,600 7006 Legal 0 0 0 0 0 0 1,500 7009 Contracted Services 12,215 3,162 11,186 2,616 26,813 9,500 7,300 7011 Testing 342 114 661 0 0 300 200 7012 Other Special Services 0 0 0 90 195 0 100 7017 Rents&Leases 404 0 0 0 0 0 0 7211 Gas&Lube 525 0 452 169 0 0 300 7215 Operating Supplies 33,037 25,890 23,073 13,895 15,190 25,000 20,000 7216 Maintenance&Repair 22,460 18,426 17,958 17,135 20,118 19,000 20,000 7217 Small Tools&Equipment 4,163 3,895 5,313 6,558 3,878 5,000 5,000 7300 Advertising 1,762 2,562 2,373 618 1,302 2,500 2,600 7301 Subscriptions&Dues 1,466 1,050 4,911 1,129 999 2,500 21,500 7302 Travel&Subsistence 21,466 6,616 20,536 8,906 1,339 11,000 10,000 7303 Education&Training 16,073 2,871 7,468 6,243 3,166 5,000 6,550 7304 Equipment Rent 450 0 0 0 0 0 0 7810 Miscellaneous Expense 519 1,183 63 0 15 1,000 100 8103 Capital Equipment 0 0 0 0 0 5,000 0 Total Non-Personnel Costs: $ 138,826 $ 88,657 $ 118,047 $ 79,997 $ 96,423 $ 109,650 $ 125,800 Total Expenditures: $ 981,132 $ 953,404 $ 994,181 $ 1,016,710 $ 758,200 $ 948,986 $ 1,083,547 Page 28 of 105 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 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: 6100 Medicare 0 0 (33) 0 0 0 0 6101 Unemployment Insurance 0 0 0 0 (5,195) 10,000 0 6209 PERS DC Forfeitures 0 0 0 (24,737) 0 0 0 Total Personnel Costs: $ 0 $ 0 $ (33) $ (24,737) $ (5,195) $ 10,000 $ 0 Non-Personnel Costs: 7001 Communications 2,812 2,925 3,734 1,956 3,985 2,000 5,100 7002 Postage and Freight 2,557 4,379 1,776 3,535 6,037 4,800 7,250 7003 Bank and Credit Card Fees 3,335 3,094 3,148 6,687 6,564 25,000 8,075 7004Insurance 2,188 1,936 450 8,358 475 1,500 13,675 7006 Legal 64,888 84,444 250,089 195,116 122,077 80,000 66,000 7008 CY Legal Recovery 0 0 (882) 0 (40,000) 0 0 7009 Contracted Services 14,223 7,559 13,345 43,220 30,090 15,000 51,075 7010 Engineering 0 0 0 25,218 603 25,000 35,000 7011 Testing 0 357 0 0 0 0 600 7012 Other Special Services 630 906 0 0 505 0 500 7016 Heating Fuel 0 0 0 (38) 0 0 0 7215 Operating Supplies 7,059 4,488 4,426 4,366 515 4,700 5,250 7216 Maintenance&Repair 1,352 180 (253) 4,306 248 2,000 1,125 7300 Advertising 449 362 117 1,372 (244) 0 500 7301 Subscriptions&Dues 2,726 607 336 0 0 1,200 700 7302 Travel&Subsistence 1,641 1,810 3,086 3,069 0 0 0 7304 Equipment Rent 5,036 5,036 3,763 66 214 7,000 2,400 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 7808 Bad Debt Expense 1,062 98 0 0 0 0 0 7810 Miscellaneous Expense 61,838 5,059 3,135 844 10,556 10,000 500 7813 Contributions to Small Business 0 0 0 0 0 0 25,000 Position 8103 Capital Equipment 2,568 0 19,912 0 4,498 0 0 Total Non-Personnel Costs: $ 485,355 $ 452,542 $ 659,105 $ 666,429 $ 529,155 $ 561,232 $ 411,467 Total Expenditures: $ 485,355 $ 452,542 $ 659,072 $ 641,692 $ 523,960 $ 571,232 $ 411,467 Page 29 of 105 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 7300 Advertising 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 Page 30 of 105 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 Page 31 of 105 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 7300Advertising 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 Page 32 of 105 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 7300 Advertising 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 Page 33 of 105 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 7300 Advertising 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 Page 34 of 105 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 Page 35 of 105 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 Page 36 of 105 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 Page 37 of 105 City of Seward General Fund Building Inspection 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4100 Building Permits 55,367 32,630 40,427 98,978 45,777 41,600 50,100 4107 Inspection Fees 0 0 0 3,553 1,363 0 1,650 Total Operating Revenue: $ 55,367 $ 32,630 $ 40,427 $ 102,531 $ 47,140 $ 41,600 $ 51,750 Non-Operating Revenues: Total Non-Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 55,367 32,630 40,427 102,531 47,140 41,600 51,750 Expenditures: Personnel Costs: 6000 Salaries 73,282 73,584 75,636 81,505 114,272 91,283 163,250 6100 Medicare 1,170 1,163 1,243 1,322 1,791 1,394 2,375 6102 Workers'Compensation 912 937 878 858 2,345 798 10,625 6200 Leave Time 8,779 9,917 9,126 9,546 10,244 9,462 0 6201 Retirement Benefits 9,069 8,309 7,766 16,750 29,311 4,990 35,575 6202 Health Insurance 33,505 34,678 36,986 43,338 70,466 41,625 122,920 Total Personnel Costs: $ 126,717 $ 128,588 $ 131,635 $ 153,319 $ 228,429 $ 149,552 $ 334,745 Non-Personnel Costs: 7001 Communications 3,785 2,151 2,202 2,024 2,582 2,601 3,600 7002 Postage and Freight 53 71 146 26 271 104 125 7004 Insurance 1,451 1,475 1,674 1,531 1,844 1,519 1,700 7006 Legal 0 0 0 0 0 0 5,000 7009 Contracted Services 0 0 0 642 1,588 0 1,600 7011 Testing 0 0 106 0 0 0 0 7012 Other Special Services 0 0 0 0 259 0 0 7210 Vehicle Supplies 72 170 70 0 0 0 100 7211 Gas&Lube 137 166 258 207 273 545 800 7212 Uniform Allowance 0 0 120 140 612 0 300 7215 Operating Supplies 1,058 893 590 745 720 1,844 1,100 7216 Maintenance&Repair 0 279 539 1,428 685 364 700 7217 Small Tools&Equipment 2,873 677 958 1,315 3,345 2,168 6,500 7301 Subscriptions&Dues 375 213 680 429 195 324 1,000 7302 Travel&Subsistence 1,453 2,017 1,739 1,017 250 2,701 4,000 7303 Education&Training 200 540 360 380 682 817 4,000 7304 Equipment Rent 890 0 665 0 254 2,713 400 8104 Motor Pool Rent 0 0 0 0 4,000 4,000 4,000 Total Non-Personnel Costs: $ 12,347 $ 8,652 $ 10,107 $ 9,884 $ 17,560 $ 19,700 $ 34,925 Total Expenditures: $ 139,064 $ 137,240 $ 141,742 $ 163,203 $ 245,989 $ 169,252 $ 369,670 Page 38 of 105 City of Seward General Fund Street Operations 2022 Operating Budget Expenditure by Department 2016 2017 2018 2019 2020 2021 2022 Actual Actual Actual Actual Actual Budget Budget Revenues: Operating Revenues: 4330 Street Work Orders 0 0 1,136 0 0 0 0 4332 GF Equipment Rent 0 0 570 0 0 0 0 Total Operating Revenue: $ 0 $ 0 $ 1,706 $ 0 $ 0 $ 0 $ 0 Non-Operating Revenues: Total Non-Operating Revenue: $ 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 Page 39 of 105 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 Page 40 of 105 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 2,221 4,935 3,244 2,721 1,474 2,000 1,775 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 Page 41 of 105 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 54,220 49,850 109,022 42,611 64,940 43,471 52,200 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 Page 42 of 105 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 $ 24,385 $ 32,214 $ 27,768 $ 22,352 $ 27,950 $ 26,570 Page 43 of 105 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 Page 44 of 105 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 7300 Advertising 703 1,814 562 902 710 1,000 2,000 7301 Subscriptions&Dues 25 32 1,542 0 1,481 500 1,500 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 Page 45 of 105 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 7300 Advertising 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 Page 46 of 105 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 Total Expenditures: $ 206,198 $ 250,534 $ 257,763 $ 264,151 $ 248,235 $ 316,924 $ 175,550 Page 47 of 105 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 Page 48 of 105 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 Page 49 of 105 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 Revenues: Operating Revenues: 4356 P&R:Cemetery Plot Fees 0 0 1,869 500 0 500 400 Total Operating Revenue: $ 0 $ 0 $ 1,869 $ 500 $ 0 $ 500 $ 400 Non-Operating Revenues: Total Non-Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 0 0 1,869 500 0 500 400 Expenditures: Personnel Costs: 6000 Salaries 4,270 3,866 4,789 2,077 1,571 4,714 0 6001 Overtime 263 25 384 438 422 283 0 6100 Medicare 333 295 374 192 136 72 0 6102 Workers'Compensation 576 557 687 296 175 544 0 6201 Retirement Benefits 24 4 30 0 39 262 0 6202 Health Insurance 134 17 242 0 118 3,330 0 Total Personnel Costs: $ 5,600 $ 4,764 $ 6,506 $ 3,003 $ 2,461 $ 9,205 $ 0 Non-Personnel Costs: 7004Insurance 34 79 102 87 72 150 100 7009 Contracted Services 2,425 1,580 500 0 8,055 5,000 35,000 7015 Utilities 0 0 277 238 274 0 300 7211 Gas&Lube 3 0 0 0 0 0 0 7215 Operating Supplies 1,025 3,078 2,350 980 0 5,000 5,000 7216 Maintenance&Repair 1,080 862 2,248 360 0 8,000 1,000 7217 Small Tools&Equipment 31 0 0 0 0 5,000 0 7301 Subscriptions&Dues 0 0 0 0 0 0 750 8103 Capital Equipment 0 0 8,458 0 0 0 70,000 Total Non-Personnel Costs: $ 4,598 $ 5,599 $ 13,935 $ 1,665 $ 8,401 $ 23,150 $ 112,150 Total Expenditures: $ 10,198 $ 10,363 $ 20,441 $ 4,668 $ 10,862 $ 32,355 $ 112,150 Page 50 of 105 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 Revenues: Operating Revenues: 4340 P&R:Public Use Fees 0 41 0 159 0 0 100 4341 P&R:Punchard Fees 696 5,862 4,979 3,564 1,884 4,000 0 4342 P&R:Class Registrations 23,663 18,219 11,112 17,393 2,785 20,000 0 4343 P&R:Facility Rental 2,256 2,990 6,307 8,470 4,277 6,200 0 4344 P&R:Tournaments 1,262 2,407 1,869 145 514 1,700 0 4345 P&R:Special Events 15,807 17,836 14,245 18,353 5,271 19,000 18,500 4348 P&R:Rock Wall Fees 67 416 243 272 110 250 0 4353 P&R:Misc Revenue 238 113 238 55 202 600 0 Total Operating Revenue: $ 43,989 $ 47,884 $ 38,993 $ 48,411 $ 15,043 $ 51,750 $ 18,600 Non-Operating Revenues: Total Non-Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 43,989 47,884 38,993 48,411 15,043 51,750 18,600 Expenditures: Personnel Costs: 6000 Salaries 73,863 99,425 69,111 77,960 58,914 90,166 0 6001Overtime 1,933 4,197 10,217 10,029 2,875 3,245 0 6100 Medicare 1,734 3,493 2,613 3,039 1,983 2,792 0 6101 Unemployment Insurance 127 173 0 0 296 1,000 0 6102 Workers'Compensation 5,753 10,334 5,861 4,933 3,158 6,046 0 6200 Leave Time 10,273 9,027 5,566 2,352 4,843 5,041 0 6201 Retirement Benefits 7,701 8,552 5,283 20,341 24,910 3,803 0 6202 Health Insurance 41,751 49,436 43,240 47,380 12,597 61,605 0 6203 In Lieu of FICA 899 0 0 0 0 0 0 Total Personnel Costs: $ 144,034 $ 184,637 $ 141,891 $ 166,034 $ 109,576 $ 173,698 $ 0 Non-Personnel Costs: 7001 Communications 3,895 3,987 3,972 3,234 3,546 4,000 3,650 7002 Postage and Freight 923 403 461 75 193 1,500 425 7003 Bank and Credit Card Fees 0 0 0 33 182 2,000 1,000 7004Insurance 2,033 1,745 2,057 1,693 1,514 2,500 2,275 7009 Contracted Services 21,267 20,564 26,576 16,788 10,417 23,000 23,000 7011 Testing 426 850 274 20 0 500 0 7017 Rents&Leases 21,835 74,340 54,400 42,823 44,047 70,000 0 7210 Vehicle Supplies 0 61 0 0 0 0 0 7211 Gas&Lube 179 160 121 86 389 300 300 7212 Uniform Allowance 957 0 0 0 191 300 300 7213 Safety Equipment 182 187 0 0 0 1,200 600 7214 Janitorial Supplies 0 148 0 0 0 0 0 7215 Operating Supplies 29,834 23,383 19,986 22,142 12,303 28,000 28,000 7216 Maintenance&Repair 84 275 616 766 538 650 625 7217 Small Tools&Equipment 121 569 1,450 1,211 1,858 1,300 1,300 7300 Advertising 1,169 2,725 1,063 980 262 1,200 1,175 7301 Subscriptions&Dues 17 689 257 618 15 600 4,000 7302 Travel&Subsistence 2,320 1,251 629 382 0 1,500 1,250 7303 Education&Training 149 430 359 250 1,397 1,500 1,500 7304 Equipment Rent 240 425 300 0 0 500 200 7810 Miscellaneous Expense 179 0 0 175 0 0 0 7811 Miscellaneous Programs 0 0 0 0 350 0 0 Total Non-Personnel Costs: $ 85,810 $ 132,192 $ 112,521 $ 91,276 $ 77,202 $ 140,550 $ 69,600 Page 51 of 105 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 Total Expenditures: $ 229,844 $ 316,829 $ 254,412 $ 257,310 $ 186,778 $ 314,248 $ 69,600 Page 52 of 105 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 Revenues: Operating Revenues: 4253 Misc GF Grants 0 750 5,000 5,000 0 0 0 4340 P&R:Public Use Fees 1,948 552 832 3,592 0 1,300 0 4341 P&R:Punchard Fees 3,613 3,596 2,387 1,289 0 4,000 0 4342 P&R:Class Registrations 20,690 22,815 28,605 35,880 198 23,000 0 4343 P&R:Facility Rental 421 322 514 934 0 400 0 4345 P&R:Special Events 758 325 2,123 2,469 1,481 100 0 4353 P&R:Misc Revenue 70 6 5 9 0 0 0 Total Operating Revenue: $ 27,500 $ 28,366 $ 39,466 $ 49,173 $ 1,679 $ 28,800 $ 0 Non-Operating Revenues: Total Non-Operating Revenue: $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Revenue 27,500 28,366 39,466 49,173 1,679 28,800 0 Expenditures: Personnel Costs: 6000 Salaries 132,958 160,937 154,544 133,162 8,339 164,096 0 6001Overtime 7,897 5,693 6,398 15,647 769 3,992 0 6100 Medicare 6,669 7,506 7,279 6,725 453 6,775 0 6101 Unemployment Insurance 427 1,325 0 0 3,232 1,500 0 6102 Workers'Compensation 14,893 14,458 4,046 5,078 703 9,406 0 6200 Leave Time 4,251 8,408 5,462 5,241 252 9,806 0 6201 Retirement Benefits 7,713 8,997 7,514 19,991 1,754 5,411 0 6202 Health Insurance 38,899 55,901 55,994 55,843 (430) 74,925 0 6203 In Lieu of FICA 965 0 0 0 0 0 0 Total Personnel Costs: $ 214,672 $ 263,225 $ 241,237 $ 241,687 $ 15,072 $ 275,911 $ 0 Non-Personnel Costs: 7001 Communications 7,724 7,056 7,573 8,416 9,343 6,650 8,525 7002 Postage and Freight 944 141 191 2,078 0 700 0 7003 Bank and Credit Card Fees 0 0 0 (31) 0 0 0 7004Insurance 2,907 2,942 4,081 3,030 2,674 4,600 4,350 7009 Contracted Services 27,985 39,886 48,127 39,470 188,875 40,400 200,000 7011 Testing 734 1,834 1,215 0 0 1,450 0 7012 Other Special Services 0 0 54 0 0 0 0 7016 Heating Fuel 0 0 0 0 1,276 0 0 7017 Rents&Leases 0 0 70 0 0 0 0 7201 Library Books 15 0 0 0 0 0 0 7210 Vehicle Supplies 0 122 0 0 0 0 0 7211 Gas&Lube 790 934 1,196 1,242 385 1,600 0 7212 Uniform Allowance 160 0 110 0 0 650 0 7213 Safety Equipment 434 949 87 209 0 2,300 0 7214 Janitorial Supplies 478 1,131 36 1,516 0 950 650 7215 Operating Supplies 35,711 19,790 22,394 23,201 5,738 25,950 14,900 7216 Maintenance&Repair 556 749 609 910 799 3,000 1,575 7217 Small Tools&Equipment 0 341 0 1,267 939 1,500 0 7300 Advertising 1,449 3,125 1,966 2,332 0 1,650 0 7301 Subscriptions&Dues 0 450 0 1,352 0 550 0 7302 Travel&Subsistence 1,139 1,697 1,074 1,046 70 2,400 0 7303 Education&Training 479 161 934 198 0 1,000 0 7304 Equipment Rent 0 0 170 0 0 0 0 7808 Bad Debt Expense 50 0 0 0 0 0 0 Page 53 of 105 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 Page 54 of 105 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 40,000 7217 Small Tools&Equipment 3,587 4,587 6,327 16,554 2,392 6,000 25,000 7300Advertising 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 Page 55 of 105 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 Page 56 of 105 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 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: 6201 Retirement Benefits 591,859 616,846 522,446 5,770 0 731,058 0 6209 PERS DC Forfeitures 0 0 (54,917) (5,770) 0 0 0 Total Personnel Costs: $ 591,859 $ 616,846 $ 467,529 $ 0 $ 0 $ 731,058 $ 0 Non-Personnel Costs: 8012 Debt Service Interest Expense 151,550 204,993 253,756 244,106 234,581 223,456 196,481 8300 Debt Service Principal 95,000 100,000 200,000 210,000 220,000 230,000 215,000 Total Non-Personnel Costs: $ 246,550 $ 304,993 $ 453,756 $ 454,106 $ 454,581 $ 453,456 $ 411,481 Total Expenditures: $ 838,409 $ 921,839 $ 921,285 $ 454,106 $ 454,581 $ 1,184,514 $ 411,481 Page 57 of 105 zse r)50un �4(ar6or Znferp rise rFand 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. Page 59 of 105 BOAT HARBOR 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: 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 - - 625,000 Rents and Leases 326,020 368,437 395,097 398,991 412,034 398,990 337,903 Miscellaneous 130,138 124,700 112,620 119,148 342,127 100,200 103,775 Total operating revenue 3,302,689 3,425,401 3,495,592 3,485,047 3,017,705 2,787,690 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 1,239,675 Purchased Services 337,270 347,639 354,583 400,756 395,748 420,374 478,105 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 258,985 312,796 314,244 327,073 334,801 230,977 442,170 Total operating expense: 2,267,580 2,132,971 2,128,367 1,961,095 2,189,254 2,330,624 2,594,475 Operating income before depreciation 1,035,109 1,292,430 1,367,225 1,523,952 828,451 457,066 734,578 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) (1,911,829) (767,780) 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 - - - Bond issue costs (50,594) - - - 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) (1,986,379) (866,906) Transfers in - 18,274 - - Capital contributions and special items 297,274 - 32,161 1,692,839 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) (2,423,124) (1,282,302) Beginning net position 38,166,558 37,730,058 37,660,589 37,456,876 39,699,311 38,352,870 35,929,746 Prior year restatement - - (133,318) - - - - Ending net position 37.730.058 37.660.589 37. 556.876 39.699.311 38.352.870 35.929.746 34.647.444 Page 60 of 105 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*: $1,800,586 Cash is provided by (used for): Change in net position -2,059,236 -I,282,302 Add expense items not affecting cash Depreciation 2,368,893 I,502,358 Net cash provided by operations $309,657 $220,056 Other sources (uses) of cash Debt principal payments -560,000 -350,000 Capital outlay -64,000 -64,000 Net increase(decrease) in cash -$3I4,343 -$I93,944 2021 Appropriations -$2,07I,970 Estimated ending cash balance: - 585 727 - 779 67I # Ties to CAFR and includes only Harbor Enterprise Fund; excludes related capital projects Of this amount,$690,198 reflects cash restricted for bond reserves. Page 61 of 105 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 Revenues 11000 5000 Land Rents&Leases 388,020 397,253 395,097 398,991 412,034 398,990 401,150 11000 5001 Land Lease Credits (62,000) (28,816) 0 0 0 (63,247) (63,247) 11000 5100 Transient Moorage 566,895 596,005 624,516 621,277 578,766 586,000 578,900 110005101 Moorage 1,061,157 1,106,922 1,141,340 1,155,610 1,152,445 1,160,000 1,166,275 11000 5102 Wharfage 28,216 34,176 77,252 62,868 42,439 48,500 49,000 11000 5103 Boat Lift Fees 92,660 93,983 100,158 86,553 80,656 117,000 88,700 11000 5105 Harbor Power Sales 361,865 432,786 380,504 359,608 409,238 377,000 379,500 11000 5150 Shower Fees 15,833 17,318 14,909 15,672 12,107 12,000 14,700 11000 5153 Fuel Pumping Fee 23,115 39,826 37,714 33,717 25,827 21,000 30,450 11000 5154 Waiting List Fees 9,009 7,685 8,285 8,537 8,068 7,500 7,575 11000 5155 Towing Fees 893 1,654 1,365 893 578 900 1,050 11000 5156 Pumping Boats 126 315 189 158 221 300 200 11000 5157 North Harbor Launch Fee 28,130 32,521 30,893 30,921 19,037 30,000 26,900 11000 5158 South Harbor Launch Fee 18,428 19,182 10,070 13,388 13,832 20,500 14,275 11000 5800 Labor&Services 3,831 4,911 8,258 5,045 2,818 5,300 6,425 11000 5802 Equipment Rental 0 0 0 145 0 0 0 11000 5890 Collection of Doubtful Accounts 5,597 419 400 910 0 1,200 600 11000 5899 Miscellaneous Revenue 25,177 868 539 1,478 4,102 1,500 1,600 11000 5901 EF Investment Interest 3,634 25,895 51,697 110,054 94,915 20,000 7,950 11000 5905 EF Penalties and Interest 11,713 15,865 16,448 18,566 8,191 16,000 7,950 11000 5910 Gain on Sale of Fixed Assets 0 11,642 0 0 0 0 0 11000 5919 Contra PERS On-behalf paid by SOA (1,605) 3,335 0 0 0 0 0 11000 5920 PERS On-behalf paid by SOA 25,884 19,488 (12,196) (22,162) 34,371 0 0 11000 5940 Amortization of Contributions-in-Aid 1,064,165 1,148,929 1,136,677 974,559 1,054,614 974,557 1,054,615 11000 5941 Amortization of Bond Premiums 43,172 58,257 58,257 58,257 0 58,257 0 Total Revenues $ 3,713,915 $4,040,419 $4,082,372 $3,935,045 $3,954,259 $3,793,257 $3,774,568 Page 62 of 105 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 259,991 293,121 280,688 309,651 277,457 340,103 287,303 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 $ 1,201,158 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 83,946 130,030 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 340,606 348,780 359,680 365,435 369,820 374,258 451,500 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 $3,386,185 Total Expenditures $4,882,248 $4,598,422 $4,573,524 $ 3,559,297 $4,377,703 $ 5,508,888 $4,587,343 Page 63 of 105 SewardXtarine 9ndustrial Center Znferpri.0 se �ffnd 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. Page 64 of 105 SMIC 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: Moorage 23,573 15,566 8,430 47,659 50,197 14,000 46,775 Wharfage 10,996 7,832 2,666 7,638 725 6,000 9,550 Boat Lift Fees 163,286 182,726 210,976 237,305 188,649 200,000 215,000 Power Sales 148,482 62,035 150,100 74,989 66,205 70,000 70,625 Storage 96,362 87,069 83,318 93,799 181,070 100,000 181,000 Rents and Leases 161,275 174,927 179,519 193,702 193,455 179,745 167,700 Miscellaneous 4,836 1,687 441,566 11,210 16,446 13,700 10,901 Total operating revenue: 608,810 531,842 1,076,575 666,303 696,747 583,445 701,551 Operating expense before depreciation: Salaries&Benefits 101,549 74,271 116,207 167,355 153,436 103,306 185,500 Purchased Services 257,909 154,322 247,283 131,865 125,246 137,827 204,039 Supplies and Maintenance 24,350 15,502 15,914 22,135 43,515 52,530 56,725 General and Administrative 203,232 160,851 225,749 230,352 304,261 231,941 284,371 Total operating expense: 587,040 404,946 605,153 551,707 626,458 525,604 730,635 Operating income before depreciation 21,770 126,896 471,422 114,596 70,289 57,841 (29,084) Depreciation 755,466 756,543 783,463 782,953 784,747 806,078 1,650,204 Operating loss (733,696) (629,647) (312,041) (668,357) (714,458) (748,237) (1,679,288) Non-operating revenue(expense) Investment income and other - 1,344 246,901 5,087 3,264 -Interest expense - - (1,296) (1,776) - - - Totalnon-operatingrevenue(expense) - 1,344 245,605 3,311 3,264 - - Income(loss)before contributions&transfers (733,696) (628,303) (66,436) (665,046) (711,194) (748,237) (1,679,288) Transfers in 165,750 172,033 322,439 263,167 42,492 - - Capital contributions 9,346,791 6,735,785 5,053,932 1,061,666 - - - Transfers out (124,919) (116,017) (126,337) (134,659) (113,251) (113,065) (129,441) Change in net position 8,653,926 6,163,498 5,183,598 525,128 (781,953) (861,302) (1,808,729) Beginning net position 27,858,441 36,512,367 42,675,865 47,859,463 48,384,591 47,602,638 46,741,336 Ending net position 36,512,367 42,675,865 47,859,463 48,384,591 47,602,638 46,741,336 44,932,607 Page 65 of 105 CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 202I 2022 Budget Budget Beginning Cash Balance at I/I/2I $7I,I25 Cash is provided by (used for): Change in Net Position (I,I39,258) (I,808,729) Other Uses - Debt Principal 0 0 Add expense items not affecting cash Depreciation I,I40,259 I,650,204 Net increase (decrease) in cash I,001 (I58,525) Estimated ending cash balance: $72,I26 -$86,399 Ties to CAFR Page 66 of 105 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 Page 67 of 105 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 90,914 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 $ 205,994 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 99,895 148,722 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 $2,195,339 Total Expenditures $ 1,440,516 $ 1,259,499 $ 1,245,030 $ 1,239,920 $ 1,416,623 $ 1,331,682 $2,401,333 Page 68 of 105 !Parkinc Zn te v� vase '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 . Page 69 of 105 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 Page 70 of 105 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For 2022 2021 2022 Budget Budget Beginning Cash Balance at 1/1/21 *: $1,417,107 Cash is provided by(used for): Change in net position $87,399 $171,735 Add expense items not affecting cash Depreciation 24,808 25,575 Net cash provided by operations $112,207 $197,310 Other uses of cash Capital outlay(a) ($23,000) (a) ($I3,000) (b) Net increase (decrease) in cash $89,207 $184,310 Estimated ending cash balance $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 Page 71 of 105 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 130005201 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 130005211 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 Page 72 of 105 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 GF Administrative 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 Page 73 of 105 Zle c tv�ic Zn te vp v�ise 'icund 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 . Page 74 of 105 ELECTRIC 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: 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 2,039,935 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 $10,986,367 Operating income before depreciation 2,212,715 2,174,117 1,479,640 2,360,702 2,019,180 1,150,036 2,236,968 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 -$334,643 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 -$440y225 -$473,396 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) (1,991,417) 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 $28,715,862 $27,244,749 $26,579,513 $25,946,890 $24,466,034 $22,474,617 Page 75 of 105 CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 202I 2022 Budget Budget Beginning Cash Balance at I/I/2I ( ): $8,647,005 Cash is provided by(used for): Change in net position (7I9,359) (I,99I,4I7) Add expense items not affecting cash Depreciation I,606,83I 2,57I,6I I Net cash provided by operations $887,472 $580,I94 Other sources (uses)of cash Debt principal payments (I80,000) (a) (190,000) (b) Capital outlay (586,I60) (370,260) (c) Net increase (decrease) in cash $I2I,3I2 $I9,934 202I Appropriations (3,56I,44I) Estimated ending cash balance $5,206,876 $5,226,8I0 (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 Page 76 of 105 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 Revenues 15000 5300 Residential 1,952,352 2,072,006 1,517,626 1,560,795 1,620,502 1,428,243 1,810,000 15000 5302 Residential fuel factor 818,728 1,068,739 1,247,069 1,446,779 1,572,977 1,415,915 1,565,130 15000 5303 Residential customer charge 491,087 503,864 519,020 532,922 537,941 514,725 481,575 15000 5310 SG Service 1,087,722 1,105,833 862,705 891,121 949,500 891,273 1,050,000 15000 5312 SG fuel factor 408,643 520,371 631,499 748,381 756,268 636,568 830,000 15000 5313 SG Customer Charge 215,252 226,855 241,554 256,587 168,533 230,574 242,000 15000 5320 LG Service 1,930,492 1,916,749 1,091,555 954,374 1,178,426 1,391,272 1,200,000 15000 5322 LG fuel factor 1,184,352 1,436,201 1,688,124 1,970,753 2,235,192 1,851,640 1,889,500 15000 5323 LG customer charge 44,673 46,327 47,062 46,457 47,766 46,901 45,260 15000 5324 LG demand charge 1,390,664 1,384,044 1,316,334 1,640,879 1,613,997 1,455,485 1,526,645 15000 5326 Alternate Energy (505) 0 (145) 0 0 0 0 15000 5327 RES Alternate Energy 0 0 0 0 (24) 0 0 15000 5340 Spec.Contract Energy 177,930 285,470 347,979 353,492 197,844 497,910 0 15000 5342 Special Contract fuel factor 402,817 547,322 493,290 472,661 318,992 505,829 0 15000 5343 Spec.Contract customer charge 988 1,010 1,290 1,572 525 1,090 0 15000 5345 Special Contract Demand 411,577 439,898 417,577 527,732 237,264 434,000 0 15000 5350 Harbor Fund Power Sales 308,846 276,617 212,669 170,706 189,105 285,000 191,500 15000 5352 Harbor power fuel factor 108,693 117,926 153,716 140,681 159,892 112,640 161,900 15000 5360 Street&Yard 65,660 65,522 70,096 73,270 76,209 71,680 77,200 15000 5362 Yard Light Fuel 3,862 4,646 5,897 6,659 6,589 4,096 5,900 15000 5370 Industrial Service 0 0 0 0 0 0 499,500 15000 5371 Industrial Customer Charge 0 0 0 0 0 0 1,600 15000 5372 Industrial Demand Charge 0 0 0 0 0 0 675,200 15000 5373 Industrial Fuel Factor 0 0 0 0 0 0 905,150 15000 5801 Turn on Fees 19,776 17,833 27,779 23,745 18,243 20,480 21,800 15000 5802 Equipment Rental 19,660 47,189 11,893 12,458 4,133 20,480 2,125 15000 5803 Joint Pole Use 9,984 10,152 10,776 10,776 10,776 10,240 10,800 15000 5804 Work Order Revenue 36,159 21,021 21,865 16,528 121,668 20,480 30,000 15000 5805 Chugach Coop Divid. 251,370 92,359 23,616 302,329 53,936 0 0 15000 5890 Collection of Doubtful Accounts 1,400 0 868 129 0 800 550 15000 5899 Miscellaneous Revenue 5,880 0 9,199 26,749 126,588 5,120 0 15000 5901 EF Investment Interest 6,074 69,101 86,204 203,644 179,082 30,000 11,150 15000 5905 EF Penalties and Interest 50,585 48,333 27,752 41,201 6,685 40,000 23,950 15000 5919 Contra PERS On-Behalf paid by SOA (2,463) 4,931 0 0 0 0 0 15000 5920 PERS On-Behalf paid by SOA 39,731 28,811 (5,583) (66,947) 10,385 0 0 15000 5923 Spec.Proj.Other Rev. 0 475,914 0 0 0 0 0 15000 5940 Amort.of CIA-General 775,741 981,212 990,369 983,350 984,193 975,887 967,575 15000 5941 Amort.Bond Premium 13,834 13,834 13,834 13,834 0 14,000 14,000 15000 5990 Surplus Sales 200 0 0 0 0 0 0 Total Revenues $12,231,764 $13,830,090 $12,083,489 $13,363,617 $13,383,187 $12,912,328 $14,240,010 Page 77 of 105 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 249,539 262,752 260,158 268,335 242,826 298,872 370,420 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 $2,039,556 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 7300 Advertising 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 GF Administrative 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 Page 78 of 105 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 8102 Buildings 0 0 0 0 5,000 0 0 8103 Capital Equipment 0 0 85,163 0 14,287 56,320 50,000 8104 Motor Pool Rent 291,600 175,000 270,000 270,000 360,000 276,480 299,780 8105 Improvements other than 0 0 3,450 0 0 0 0 Buildings 8200 Work Order Sal/Benefit credits (121,632) (200,428) (47,340) (56,144) (30,036) (70,000) (73,825) 8201 Work Order Operating Supply (82,479) (62,987) (36,960) (54,784) (97,989) (40,000) (41,200) credits 8300 Debt Service Principal 240,000 150,000 160,000 0 170,000 180,000 190,000 Total Non-Personnel Costs: $8,961,944 $9,968,559 $9,801,399 $10,495,543 $10,250,387 $10,181,090 $12,253,662 Total Expenditures $10,919,701 $11,794,336 $11,521,343 $11,736,161 $11,905,896 $12,000,221 $14,293,218 Page 79 of 105 'Y)a fe r Zn fe rp " r1joe 'ican 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 . Page 80 of 105 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 Page 81 of 105 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022 2021 2022 Budget Budget Beginning cash balance at 1/1/21: * $2,773,874 Cash is provided by(used for): Change in net position (59I,839) (483,9I2) Add expense items not affecting cash: Depreciation 622,443 6I7,925 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. Page 82 of 105 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 Page 83 of 105 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 Page 84 of 105 'Ylastewater 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 . Page 85 of 105 WASTEWATER 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 revenues: Residential 637860 667499 682758 694384 699692 700000 715000 Small General Service 194606 192426 198888 208197 193898 200000 205000 Large General Service 279178 282426 282649 281600 271115 283300 295000 SMIC Sales 35895 44292 25050 23921 24214 28350 28700 Miscellaneous 4224 6633 10647 31567 19622 14250 19500 Total operating revenues: 1151763 1193276 1199992 1239669 1208541 1225900 1263200 Operating expenses before depreciation: Salaries&Benefits 342653 247447 259057 207592 280750 277470 334863 Purchased services 307212 249558 208429 263794 248948 500669 427100 Supplies&Maintenance 35599 44824 34112 37129 50006 68551 76150 General&Administrative 152718 166954 190935 179929 166543 193426 181525 Total Operating Expenses: 838182 708783 692533 688444 746247 1040116 1019638 Operating income before depreciation 313581 484493 507459 551225 462294 185784 243562 Depreciation 367543 364306 382985 366266 353873 482863 486490 Operating Income(Loss) (53962) 120187 124474 184959 108421 (297079) (242928) Non-operating revenues(expenses) Interest income 2997 20232 31334 69512 64070 8000 3475 I nterest expense (5900) (13732) (17744) (16007) (15363) (14504) (13652) Other non-operating revenue 6861 6171 64311 (3705) 9243 1000 850 Total non-operating revenues(expenses) 3958 12671 77901 49800 57950 (5504) (9327) Income(loss)before operating transfers (50004) 132858 202375 234759 166371 (302583) (252255) Capital contributions and special item 12000 65185 0 0 0 0 0 Net transfers In(Out) (98114) (89414) (84969) (91147) (86656) (120005) (88701) Change in net position (136118) 108629 117406 143612 79715 (422588) (340956) Beginning net position 6993150 6857032 6965661 7051954 7195566 7275281 6852693 Prior year restatement 0 0 (31113) Ending net position 6857032 6965661 7051954 7195566 7275281 6852693 6511737 Page 86 of 105 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 $I40,582 $I45,534 Other uses of cash Debt principal payments(a) (58,I28) (65,870) Capital outlay(b) (5,I50) (5,I50) Net increase(decrease)in cash $77,304 $74,5I4 Estimated ending cash balance $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. Page 87 of 105 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 PIERS 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 Page 88 of 105 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 Page 89 of 105 71eaff&areSewardVounfain 71aven Zn(�v� viseun�� 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. 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. Page 90 of 105 HOSPITAL ENTERPRISE FUND Budgeted Statement of Revenues and Expenses and Changes in Net Position For 2022 2020 2021 2022 Actual* Budget Budget Operating Expenses: Hospital capital infrastructure& equipment(a) 73I,47I 688,924 687,500 Community Health Center(b) I00,000 0 0 Depreciation I97,I72 I54,337 348,875 Total operating expenses $1,028,643 $843,261 $1,036,375 Non-operating revenues (expense) Investment Income I46,524 0 I6,828 Debt service interest(c) (26,059) (26,059) (22,275) Capital equipment and other - - - Total non-operating revenue (expense) $I20,465 ($26,059) ($5,447) Earnings(loss)before transfers ($908,178) ($869,320) ($1,041,822) Operating transfers from other funds (d) 929,777 I,37I,500 I,500,000 Operating transfers to other funds (e) (I00,000) (I50,000) (I50,000) Change in net position ($78,40I) $352,I80 $308,I78 (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 202I 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. Page 91 of 105 CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Statement of Cash Flow For 2022 2021 2022 Budget Budget Beginning Cash Balance at 1/1/21: -$752,785 Cash is provided by (used for): Change in net position 352,180 308,178 Add expense items not affecting cash Depreciation 154,337 348,875 Net cash provided by operations $506,517 $657,053 Other sources (uses) of cash Debt principal(a) ($68,900) ($76,325) Net increase (decrease) in cash (b) 437,617 580,728 Estimated ending cash balance -$315,168 $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. Page 92 of 105 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 Page 93 of 105 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 Page 94 of 105 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 Page 95 of 105 CITY OF SE WARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Cash Flow For 2022 2021 2022 Budget Budget Beginning Cash Balance at 1/1/21: Cash- Legally Required Bond Reserves(a,b) $1,615,006 Cash-Reserved for Bond Payments(a,b) $4,378,268 $5,993,274 Cash is provided by(used for : Change in net position 569,393 1,424,375 Add expense items not affecting cash Depreciation 1,056,601 1,007,575 Net cash provided by operations $1,625,994 $2,431,950 Other sources(uses) of cash Debt principal (830,000) (950,000) Capital outlay - - Net increase (decrease) in cash $795,994 $1,481,950 Estimated ending cash balance $6,789,268 $8,271,218 (a,b) Seward Mountain Haven revenue bonds;matures 2033 Page 96 of 105 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 Page 97 of 105 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 Page 98 of 105 Volor as erns Service 'Fan 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. Page 99 of 105 MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Revenues, Expenses and Change in Net Position For 2022 2020 2021 2022 Actual * Budget Budget Operating revenues - vehicle rental $732,000 $635,990 $701,930 Operating expenses - depreciation and other 416,443 420,000 349,745 Operating income (loss) 315,557 215,990 352,185 Non-operating revenue(expense) Interest income 26,059 15,000 7,075 Interest expense 0 0 0 Other non-operating 120,333 26,059 56,875 Total non-operating revenue (expense) 146,392 41,059 63,950 Earnings before transfers 46I,949 257,049 4I6,I35 Transfers (to) from other funds 11,781 0 0 Change in net position 473,730 257,049 416,135 Beginning net position 5,029,220 5,502,950 5,759,999 Ending net position $5,502,950 $5,759,999 $6,I76,I34 # Ties to annual Comprehensive Annual Financial Report Page 100 of 105 CITY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Cash Flow For 2022 2021 2022 Budget Budget Beginning Cash Balance at 1/1/21 $3,160,923 Cash is provided by(used for): Change in net assets 257,049 416,135 Add expense items not affecting cash Depreciation 420,000 349,745 Net cash provided by operations $677,049 $765,880 Other sources of cash Capital lease proceeds(a) 0 0 Loan repayment-SGH PERS 72,517 72,517 Other uses of cash capital outlay(*) (455,000) (b) (1,194,675) ## Net increase (decrease) in cash 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) Page 101 of 105 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.Rentl 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 Page 102 of 105 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 Personnel Costs: Non-Personnel Costs: 7009 Contracted Services 1,430 0 0 0 0 0 0 7215 Operating Supplies 6,055 0 0 76 0 0 0 7216 Maintenance&Repair 0 0 4,700 0 0 0 0 7217 Maintenance&Repair 1,032 935 4,155 0 0 0 0 7303 Education&Training 0 9,574 0 0 0 0 0 7900 Depreciation Expense 450,049 425,878 392,366 398,971 405,767 420,000 349,745 8000 Loss on Sale of Fixed Assets 0 6,534 0 0 0 0 0 8103 Capital Equipment 0 0 411,052 0 10,675 455,000 1,194,675 Total Non-Personnel Costs: $ 458,566 $ 442,921 $ 812,273 $ 399,047 $ 416,442 $ 875,000 $ 1,544,420 Total Expenditures $ 458,566 $ 442,921 $ 812,273 $ 399,047 $ 416,442 $ 875,000 $ 1,544,420 Page 103 of 105 �vans fey S'c�e�u� GENERAL FUND Budgeted Interfund Transfers Fiscal Year 2022 2021 2022 Transfers- Transfers- Transfers- Transfers- In Out In Out TRANSFERS FROM OTHER FUNDS: Boat Harbor Enterprise Fund: One-half of land rents and leases 167,872 168,952 Federal and State lobbying 46,250 44,375 Payment-in-Lieu-of-Tax 191,000 202,069 Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases 89,873 83,850 Payment-in-Lieu-of-Tax 27,136 45,591 Parking Enterprise Fund Payment-in-Lieu-of-Tax 28,056 28,810 Electric Enterprise Fund: Federal and State lobbying 92,500 88,750 Payment-in-Lieu-of-Tax 948,131 1,129,271 Electric line general operating permit 300,000 300,000 Water Enterprise Fund: Federal and State lobbying 23,125 22,188 Payment-in-Lieu-of-Tax 111,382 120,636 Wastewater Enterprise Fund: Federal and State lobbying 23,125 22,188 Payment-in-Lieu-of-Tax 96,880 106,382 Commercial Vessel Tax Fund: For SVAC ambulance service to cruise ships 20,000 20,000 For Fire service to cruise ships 20,000 20,000 For GF services to cruise ships; police security, museum movie,etc. 50,000 50,000 TOTAL TRANSFERS IN: 2,235,329 2,453,060 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 1,064,004 1,500,000 SMIC Enterprise Fund -cash deficit 0 0 Electric Enterprise Fund - loan repayment (a) 0 0 Sewer Enterprise Fund - RV dump 16,000 39,869 ASLC Utility Subsidy to Electric(50%of PILT 2020; 60%of PILT 2021) (b) 0 0 Capital Acquisition Fund (equal to State Revenue Sharing) 0 0 TOTAL TRANSFERS OUT: $1,080,004 $1,539,869 NET TRANSFERS: $1,155,325 $913,191 Page 105 of 105