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HomeMy WebLinkAbout10192022 City Council Special Meeting Packet - 2023 2024 BudgetSeward City Council Agenda Packet SPECIAL MEETING Wednesday, October 19, 2022 at S: 30 p.m. Council Chambers, City Hall All public is invited to attend. City of Seward PO Box 167 Seward, Alaska 99664 AIA4 Sfw* 7fm.. . September 14, 2022 Brenda Ballou, City Clerk City of Seward Re: October 19, Special Meeting Madam Clerk, City Manager's Office Janette Bower, City Manager Phone: 907-224-4012 Email: jbower@cityofseward.net Please consider this my written request as required by Seward City Code 2.10.030 (a)(2) for a special meeting on October 19, 2022, at 5:30 pm, for the following item: City Council Special Meeting with a Committee of the Whole — 2023/2024 City of Seward Budget (Note: action may be taken by the council following the Committee of the Whole) Please note the format is a special meeting with a committee of the whole. Thank you, Janette Bower, City Manager SPECIAL MEETING NOTICE Pursuant to Seward City Code 2.10.030 (2), this is to serve as the written notice calling a City Council Special Meeting on Wednesday, October 19, 2022 at 5:30 p.m. for the purpose of: Committee of the Whole: 2023/2024 City of Seward Budget. The meeting will commence in the City Council Chambers, City Hall, 410 Adams Street, Seward. All interested persons are invited to attend the meetings. All public is invited to attend. Posted: Thursday, September 15, 2022 City Hall bulletin board U.S. Post Office Harbormaster's Building Seward Community Library Museum The City of Seward, Alaska Special City Council Meeting October 19, 2022 5:30 p.m. Council Chambers Christy Terry Mayor Term Expires 2022 Sue McClure Vice Mayor Term Expires 2023 John Osenga Council Member Term Expires 2024 Liz DeMoss Council Member Term Expires 2023 Ristine Casagranda Council Member Term Expires 2022 Mike Calhoon Council Member Term Expires 2024 Randy Wells Council Member Term Expires 2022 Janette Bower City Manager Brenda Ballou City Clerk Brooks Chandler City Attorney 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL 4. CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING [Those who have signed in will be given the first opportunity to speak. Time is limited to 3 minutes per speaker and 36 minutes total speaking time for this agenda item.] 5. APPROVAL OF AGENDA AND CONSENT AGENDA [Approval of Consent Agenda passes all routine items indicated by asterisk (*). Consent Agenda items are not considered separately unless a council member so requests. In the event of such a request, the item is returned to the Regular Agenda] 6. NEW BUSINESS A. Other New Business 1. Committee of the Whole: 2023/2024 City of Seward Budget. 7. CITIZEN COMMENTS 8. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSES TO CITIZEN COMMENTS 9. ADJOURNMENT City of Seward, Alaska City Council Special Meeting Agenda October 19, 2022 Page I The DRAFT copy of the 2023/2024 City of Seward Budget is available on the Home Page of the city's website at www.cityofseward.us Click on the round blue circle that says COUNCIL MEETING in the lower left corner of the Home Page to access the DRAFT copy of the budget. This document will remain available until the final budget is adopted. (174 pages) Delivered to City Council on October 10, 2022, for the following budget meetings: October 17 Budget Overview — MC Pehle and Sully Jusino 5:30 — 6 pm Clerk/Council 6 — 6:30 pm Information Technology 6:30 — 7 pm Police/Jail 7 — 8 pm Fire and Building Department 8 — 9 pm October 19 Library/HP 5:30 — 6 pm Parks & Rec/Parking 6 — 7 pm Public Works — General Fund 7 — 8 pm Public Works — Enterprise Funds 8 — 9 pm October 24 (1.5-hour meeting) Community Development/P&Z 5:30 — 6:15 pm City Manager/PCAB 6:15 — 6:45 pm November 1 Finance 5:30 — 6 pm Healthcare 6 — 6:30 pm Harbor/SMIC 6:30 — 7:30 pm Electric 7:30 — 8:30 pm Motor Pool 8:30 — 8 pm 1 City of Seward 2023/2024 Budget Work Document Biennial Budget Review........................................................................... Page 5 (1 of 4) Fund Balance Overview........................................................................... Page 7 (2 of 4) General Fund Overview........................................................................... Page 10 Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance................................................................................... Page 11 (1 of 6) Budgeted Interfund Transfers................................................................ Page 13 (3 of 6) Budgeted Expenses (not including personnel) ......................................... Page 14 (4 of 6) Budgeted Expenses (personnel only) ...................................................... Page 15 (5 of 6) Budgeted Revenue............................................................................... Page 16 (6 of 6) General Fund Biennial Budget Review .......................................................Page 17 Budgeted Revenue Detail...................................................................... Page 18 (1 of 66) Debt Service...................................................................................... Page 22 (5 of 66) Council and Clerk............................................................................... Page 23 (6 of 66) Historic Preservation.......................................................................... Page 26 (9 of 66) PCAB................................................................................................ Page 27 (10 of 66) Planning & Zoning............................................................................. Page 29 (12 of 66) City Manager..................................................................................... Page 31 (14 of 66) MIS.................................................................................................. Page 33 (16 of 66) Community Development................................................................... Page 35 (18 of 66) Finance............................................................................................. Page 37 (20 of 66) General Services................................................................................Page 39 (22 of 66) Police Department............................................................................. Page 41 (24 of 66) Jail...................................................................................................Page 44 (27 of 66) Animal Control................................................................................... Page 47 (30 of 66) Fire Department................................................................................ Page 50 (33 of 66) Volunteers (Fire)................................................................................ Page 53 (36 of 66) Emergency Preparedness................................................................... Page 55 (38 of 66) SVAC................................................................................................ Page 57 (40 of 66) Building Inspection............................................................................ Page 59 (42 of 66) Streets.............................................................................................. Page 61 (44 of 66) CityShop.......................................................................................... Page 64 (47 of 66) Municipal Buildings............................................................................ Page 67 (50 of 66) Parks & Recreation Admin.................................................................. Page 69 (52 of 66) Parks & Recreation Maintenance......................................................... Page 71 (54 of 66) Parks & Recreation Campgrounds....................................................... Page 73 (56 of 66) Parks & Recreation Cemetery .............................................................. Page 75 (58 of 66) Parks & Rec Sports & Rec................................................................... Page 77 (60 of 66) Parks & Rec BGC............................................................................... Page 79 (62 of 66) Library & Museum............................................................................. Page 81 (64 of 66) Enterprise Fund Overview........................................................................ Page 84 Budgeted Expense (not including personnel)............................................Page 85 (1 of 3) Budgeted Expense (personnel only) ........................................................ Page 86 (2 of 3) Budgeted Revenue................................................................................ Page 87 (3 of 3) Harbor................................................................................................. Page 88 Harbor Overview............................................................................... Page 89 (2 of 18) Debt Service...................................................................................... Page 90 (3 of 18) General Operations............................................................................Page 91 (4 of 18) Administration................................................................................... Page 94 (7 of 18) Floats, Docks and Wharves................................................................. Page 97 (10 of 18) 50-ton Boat Lift................................................................................. Page 100 (13 of 18) Electrical System............................................................................... Page 103 (16 of 18) Budgeted Statement of Cash Flow ....................................................... Page 106 SMIC...................................................................................................Page 107 SMIC Overview.................................................................................. Page 108 (2 of 12) General............................................................................................. Page 109 (3 of 12) SMICBasin....................................................................................... Page 112 (6 of 12) 330-ton Lift....................................................................................... Page 115 (9 of 12) Syncrolift Operations..........................................................................Page 118 (12 of 12 Budgeted Statement of Cashflow........................................................ Page 119 Parking................................................................................................Page 120 Parking Overview............................................................................... Page 121 (2 of 5) General Revenue............................................................................... Page 122 (3 of 5) General Expense................................................................................ Page 123 (4 of 5) Budgeted Statement of Cashflow........................................................ Page 125 Electric................................................................................................ Page 126 Electric Overview............................................................................... Page 127 (2 of 17) General Operations Revenue.............................................................. Page 128 (3 of 17) Debt Service...................................................................................... Page 129 (6 of 17) Operations Combo.............................................................................Page 131 (7 of 17) Administration................................................................................... Page 134 (9 of 17) Transmission OP & Maint.................................................................... Page 137 (12 of 17) Distribution OP & Maint...................................................................... Page 139 (14 of 17) Wholesale Power Costs...................................................................... Page 140 (15 of 17) Work Orders..................................................................................... Page 141 (16 of 17) Budgeted Statement of Cashflow........................................................ Page 143 Water.................................................................................................. Page 144 Water Overview................................................................................. Page 145 (2 of 9) Debt Service...................................................................................... Page 146 (3 of 9) General Revenue............................................................................... Page 147 (4 of 9) General Expense................................................................................ Page 148 (5 of 9) Water SMIC....................................................................................... Page 151 (8 of 9) Budgeted Statement of Cashflow........................................................ Page 153 WasteWater........................................................................................ Page 154 Waste Water Overview....................................................................... Page 155 (2 of 8) General Revenue............................................................................... Page 156 (3 of 8) Debt Service...................................................................................... Page 157 (4 of 8) Expense............................................................................................ Page 158 (5 of 8) Waste Water SMIC............................................................................. Page 160 (7 of 8) Budgeted Statement of Cashflow........................................................ Page 162 Hospital and Seward Mountain Haven .................................................... Page 163 Hospital Overview.............................................................................. Page 164 (2 of 6) Healthcare Revenue and Expense....................................................... Page 165 (3 of 6) Hospital Budgeted Statement of Cashflow............................................ Page 166 (4 of 6) Seward Mountain Haven Overview...................................................... Page 167 Seward Mountain Haven Revenue and Expense .................................... Page 168 Seward Mountain Haven Budgeted Statement of Cash Flow .................. Page 169 MotorPool........................................................................................... Page 170 Overview............................................................................................ Page 171 (1 of 4) Motor Pool Revenue and Expense......................................................... Page 172 (2 of 4) Budgeted Statement of Cashflow.......................................................... Page 174 (4 of 4) City of Seward Biennial Budget Review FY23 FY24 City of Seward Budget Review Comments for ALL budgets • 6000 Salaries — 0 2.5% in 2023 and 1.5% in 2024 increase for COLA o Increases included per new union contracts • 7002 Postage and Freight — Increase by 2% annually • 7015 Utilities— Increase by 5% annually • 7016 Heating Oil — Increase by 5% annually • 7022 New Account Code to separate Software/SaaS Subscriptions • 7023 New Account Code for Inspection & Testing (separate from 7011 which is personnel testing only) • 7211 Gas & Lube — Increase by 5% annually • 7221 New Account Code for Operating Materials (Items that remain with completed work for the City — ex: cabling, fasteners, pipe, etc.) • 7222 New Account Code for transparency of Computer Hardware costs IT requests $2,500 annually for each division for replacement of 2 desktops or 1 laptop • 7223 New Account Code for Furniture purchases • 7224 New Account Code for Winter Sand/Salt • 7301 Subscriptions & Dues — Increase by 2% annually • 7302 Travel — Increase by 8% for 2024 • Capital Equipment Threshold = $5,000 6 1 of 4 City of Seward Fund Balance Overview Budget 2023 and 2024 2018 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual Budget Budget Budget GENERALFUND Revenue $12,382,548 $12,814,693 $9,941,142 $15,212,200 $13,688,986 $15,366,815 $15,503,693 Net Transfers $224,797 $159,175 $640,660 -$629,137 $913,191 $544,019 $512,557 Total Revenue $12,607,345 $12,973,868 $10,581,802 $14,583,063 $14,602,177 $15,910,834 $16,016,250 Personnel Expenses $5,753,536 $6,473,197 $5,158,461 $6,676,883 $9,008,265 $9,539,034 $9,934,126 Non -Personnel Expenses $5,790,808 $5,009,251 $5,230,739 $6,546,396 $5,593,912 $6,371,800 $6,082,124 Total Expenditures $11,544,344 $11,482,449 $10,389,200 $13,223,279 $14,602,177 $15,910,834 $16,016,250 Difference (Revenue -Expenses) $1,063,001 $1,491,419 $192,602 $1,359,784 $0 $0 $0 HARBOR ENTERPRISE FUND Revenue $2,899,177 $2,924,247 $2,865,242 $3,038,485 $2,719,953 $3,056,994 $3,121,674 Net Transfers -$676,302 -$697,886 -$695,290 -$609,379 -$415,396 -$469,030 -$479,205 Total Revenue $2,222,875 $2,226,361 $2,169,952 $2,429,106 $2,304,557 $2,587,964 $2,642,469 Personnel Expenses $941,879 $961,805 $923,307 $954,164 $1,136,970 $1,155,662 $1,172,657 Non -Personnel Expenses $3,062,540 $2,647,817 $3,161,676 $2,649,456 $3,419,755 $3,451,954 $3,509,683 Total Expenditures $4,004,419 $3,609,622 $4,084,983 $3,603,620 $4,556,725 $4,607,616 $4,682,340 Difference (Revenue-Expenses) -$1,781,544 -$1,383,261 -$1,915,030 -$1,174,514 -$2,252,168 -$2,019,652 -$2,039,872 SMIC ENTERPRISE FUND Revenue $640,734 $671,391 $699,977 $734,351 $701,550 $812,036 $824,868 Net Transfers $196,102 $128,508 -$70,759 -$76,505 -$129,441 -$138,808 -$141,050 Total Revenue $836,836 $799,899 $629,218 $657,846 $572,109 $673,228 $683,818 Personnel Expenses $106,555 $161,402 $151,176 $165,879 $160,560 $372,053 $378,746 Non -Personnel Expenses $1,246,362 $1,137,080 $1,179,952 $2,022,200 $2,138,610 $2,282,065 $2,268,357 Total Expenditures $1,352,917 $1,298,483 $1,331,127 $2,188,079 $2,299,170 $2,654,118 $2,647,103 Difference (Revenue-Expenses) -$516,082 -$498,584 -$701,910 -$1,530,233 -$1,727,061 -$1,980,890 -$1,963,285 PARKIIZIG ENTERPRISE FUND 2°f4 2018 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual Budget Budget Budget Revenue $365,305 $385,490 $274,421 $432,527 $341,350 $341,420 $348,205 Net Transfers -$28,208 -$28,443 -$27,264 -$34,705 -$28,810 -$25,689 -$26,191 Total Revenue $337,097 $357,047 $247,157 $397,822 $312,540 $315,731 $322,014 Personnel Expenses $113,193 $85,060 $13,069 $6,113 $46,430 $68,581 $69,945 Non -Personnel Expenses $99,067 $99,815 $63,966 $50,409 $221,234 $93,174 $94,917 Total Expenditures $212,259 $184,875 $77,035 $56,522 $267,664 $161,755 $164,862 Difference (Revenue -Expenses) $124,838 $172,172 $170,122 $341,300 $44,876 $153,975 $157,152 ELECTRIC ENTERPRISE FUND Revenue $11,007,190 $12,118,135 $12,203,976 $12,606,676 $13,272,435 $13,192,494 $13,323,144 Net Transfers: -$1,317,770 -$1,309,346 -$1,297,969 -$1,739,989 -$1,518,021 -$1,134,746 -$1,145,198 Total Revenue $9,689,420 $10,808,789 $10,906,007 $10,866,687 $11,754,414 $12,057,748 $12,177,946 Personnel Expenses $1,952,875 $2,008,519 $1,992,515 $2,126,405 $2,491,722 $1,938,107 $1,972,233 Non -Personnel Expenses $9,677,947 $8,871,316 $9,169,784 $9,387,510 $13,017,092 $11,941,883 $11,472,881 Total Expenditures $11,630,821 $10,879,835 $11,162,299 $11,513,915 $15,508,814 $13,879,990 $13,445,114 Difference (Revenue-Expenses) -$1,941,401 -$71,045 -$256,292 -$647,229 -$3,754,400 -$1,822,242 -$1,267,168 WATER ENTERPRISE FUND Revenue $1,394,714 $1,532,441 $1,333,760 $1,516,949 $1,430,150 $1,512,339 $1,542,936 Net Transfers: -$114,461 -$122,240 -$108,026 -$173,172 -$142,824 -$142,575 -$144,983 Total Revenue $1,280,253 $1,410,201 $1,225,734 $1,343,777 $1,287,326 $1,369,765 $1,397,954 Personnel Expenses $340,941 $379,986 $355,261 $305,209 $447,889 $409,190 $419,303 Non -Personnel Expenses $1,242,136 $1,143,176 $959,133 $656,305 $847,840 $1,270,225 $1,300,570 Total Expenditures $1,583,077 $1,523,162 $1,314,395 $961,514 $1,295,729 $1,679,415 $1,719,873 Difference (Revenue -Expenses) -$302,824 -$112,961 -$88,661 $382,263 -$8,403 -$309,651 -$321,920 WASTE WATER ENTERPRISE FUND Revenue $1,209,215 $1,308,390 $1,272,611 $1,244,172 $1,267,525 $1,282,494 $1,317,540 Net Transfers: -$84,969 -$91,147 -$86,656 -$135,180 -$88,701 -$108,172 -$110,931 Total Revenue $1,124,246 $1,217,243 $1,185,955 $1,108,992 $1,178,824 $1,174,323 $1,206,610 84,969 91,147 86,656 151,180 Personnel Expenses $203,940 $202,301 $251,236 $284,770 $334,863 $409,190 $419,303 Non -Personnel Expenses $879,412 $862,556 $891,986 $685,198 $1,077,612 $944,645 $957,976 8 Total Expenditures $1,083,352 $1,064,858 $1,143,222 $969,968 $1,412,475 $1,353,835 $316PV7,279 2018 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual Budget Budget Budget Difference (Revenue -Expenses) $40,894 $152,386 $42,733 $139,024 -$233,651 -$179,513 -$170,669 HOSPITAL/SMH ENTERPRISE FUNDS Revenue $3,360,033 $2,960,187 $2,790,207 $3,197,749 $2,911,468 $3,288,812 $3,384,202 Net Transfers: $1,126,345 $1,200,613 $829,777 $1,629,872 $1,500,000 $1,625,000 $1,625,000 Total Revenue $4,486,378 $4,160,800 $3,619,984 $4,827,621 $4,411,468 $4,913,812 $5,009,202 Personnel Expenses $0 $0 $0 $0 $0 $0 $0 Non -Personnel Expenses $5,735,119 $4,040,264 $3,755,509 $3,755,595 $3,709,205 $3,790,567 $3,801,590 Total Expenditures $5,735,119 $4,040,264 $3,755,509 $3,755,595 $3,709,205 $3,790,567 $3,801,590 Difference (Revenue-Expenses)-$1,248,741 $120,536-$135,525 $1,072,026 $702,263 $1,123,245 $1,207,612 9 4of4 City of Seward General Fund Overview Biennial Budget Review FY23 FY24 GENERAL FUND Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes in Fund Balance For Fiscal Year 2023 and 2024 Revenue: Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Bails Investment income (loss) Other revenues Total Revenue: Expenditures: General Government Public Safety Public Works Parks and Recreation Library Debt Service Total Expenditures: Excess of revenues over (under) expenses Other financing sources (uses): Net Bond proceeds Operating transfers (to) other funds Operating transfers from other funds Net other financing sources (uses) Change in Fund Balance Fund balance beginning of year 2018 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual Budget Budget Budget 7,421,769 7,906,241 5,636,427 9,326,027 8,532,000 9,057,500 9,082,500 144,462 226,052 136,475 116,886 153,175 178,350 179,060 1,374,253 1,213,515 1,078,448 1,239,768 872,002 1,556,310 1,556,310 3,124,918 3,127,545 2,809,873 3,639,583 3,790,109 4,301,055 4,412,223 14,317 9,496 11,075 22,308 15,700 16,500 16,500 87,248 234,551 150,417 -49,808 79,000 1,000 1,000 215,581 97,293 118,427 917,436 247,000 256,100 256,100 $12,382,548 $12,814,693 $9,941,142 $15,212,200 $13,688,986 $15,366,815 $15,503,693 3,384,108 3,710,480 3,280,752 4,480,785 4,211,376 5,072,500 4,885,144 3,677,579 4,005,450 3,117,515 4,486,732 5,432,351 5,454,470 5,601,034 1,400,688 1,181,051 1,546,116 1,630,652 1,840,495 2,077,065 2,273,789 1,477,877 1,503,635 1,340,371 1,516,089 2,055,785 2,058,601 1,996,239 573,595 627,727 649,865 616,045 650,689 832,592 849,500 1,030,497 454,106 454,581 492,976 411,481 415,606 410,544 $11,544,344 $11,482,449 $10,389,200 $13,223,279 $14,602,177 $15,910,834 $16,016,250 $838,204 $1,332,244 -$448,058 $1,988,921 -$913,191 -$544,019 -$512,557 0 0 0 34,072 0 0 0 -1,978,641 -2,143,176 -1,200,600 -2,949,985 -1,539,869 -1,641,000 -1,641,000 2,203,438 2,302,351 1,841,260 2,286,776 2,453,060 2,185,019 2,153,557 224,797 159,175 640,660 -629,137 913,191 544,019 512,557 $1,063,001 $1,491,419 $192,602 $1,359,784 $0 $0 $0 7,477,288 &ne�dfFu d Overv0 31,708 10,224,310 11,584,094 11,584,094 aNS84,094 Fund balance end of year Non -spendable: Inventory, Prepaids, Unrealized gains Restricted: Committed: Working Capital Insurance Reserves Hospital Cash Flow Assigned: Unassigned: Total Fund Balance 2018 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual Budget Budget Budget 392,169 439,653 442,217 545,560 545,560 556,471 567,601 0 0 0 0 0 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 126,418 0 0 0 0 0 0 500,000 500,000 500,000 500,000 500,000 500,000 500,000 407,976 574,777 612,487 575,000 592,250 601,134 610,151 5,613,726 7,017,278 7,169,606 8,463,533 8,446,282 8,426,489 8,406,343 $8,540,289 $10,031,708 $10,224,310 $11,584,094 $11,584,094 $11,584,094 $11,584,094 12 General Fund Overview 2 of 6 GENERAL FUND Budgeted Interfund Transfers Fiscal Year 2023 and 2024 2023 2024 Transfers- Transfers- Transfers- Transfers - In Out In Out TRANSFERS FROM OTHER FUNDS: Boat Harbor Enterprise Fund: One-half of land rents and leases 216,000 222,000 Federal and State lobbying 44,375 44,375 Payment -in -Lieu -of -Tax 208,655 212,830 Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases 88,049 89,496 Payment -in -Lieu -of -Tax 50,759 51,554 Parking Enterprise Fund Payment -in -Lieu -of -Tax 25,689 26,191 Electric Enterprise Fund: Federal and State lobbying 88,750 88,750 Payment -in -Lieu -of -Tax 1,045, 996 1,056,448 Water Enterprise Fund: Federal and State lobbying 22,188 22,188 Payment -in -Lieu -of -Tax 120,387 122,795 Wastewater Enterprise Fund: Federal and State lobbying 22,188 22,188 Payment -in -Lieu -of -Tax 101,984 104,743 Capital Acquisition Fund: Cemetary capital improvements* 60,000 0 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 G F services to cruise ships; police security, museum movie, etc. 50,000 50,000 TOTAL TRANSFERS IN: $2,185,019 $2,153,557 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 1,625,000 1,625,000 SMIC Enterprise Fund - cash deficit 0 0 Sewer Enterprise Fund - RV dump 16,000 16,000 Capital Acquisition Fund (equal to State Revenue Sharing) 0 0 TOTAL TRANSFERS OUT: $1,641,000 $1,641,000 NET TRANSFERS: $544,019 $512,557 13 General Fund Overview 3 of 6 General Fund Budgeted Expense (Not Including Personnel) 2018 2019 2020 2021 2022 2022 2023 2024 Account Description Actual Actual Actual Actual Budget VTD Budget Budget 010001110 Council & Clerk 401,375 393,620 388,291 690,961 458,550 244,993 491,588 477,732 010001111 Historic Preservation Commission 70 54 3,455 216 2,725 314 2,010 2,010 010001114 PACAB 0 16 250 0 2,225 105 1,250 1,250 010001115 Planning&Zoning 0 0 3,078 0 18,050 534 6,227 6,557 010001120 City Manager 60,233 149,926 58,882 94,537 91,450 37,268 105,944 106,794 010001121 MIS 61,970 74,442 81,043 59,463 186,717 97,760 245,806 182,598 010001122 Community Development 24,003 27,883 21,034 43,598 651,055 255,308 232,892 233,404 010001140 Finance 117,984 79,907 96,213 133,872 125,645 266,241 542,985 194,852 *coot- t Finance Di-- S-i- 010000900 Debt Service - General 453,756 454,106 454,581 441,404 411,481 214,678 415,606 410,544 010001180 General Services 636,989 657,296 564,657 558,128 411,467 387,068 616,754 621,104 010001210 Police 262,699 350,143 804,319 452,251 414,100 245,898 482,743 436,391 010001211 Jail 167,080 157,468 189,599 212,465 203,963 100,891 188,895 192,659 010001212 Animal Control 16,243 11,742 2,105 13,503 28,975 9,510 49,644 46,619 010001220 Fire 233,811 237,736 294,315 311,335 426,525 168,823 235,795 322,334 010001221 Fire Volunteers 60,492 71,160 81,943 70,475 138,950 61,203 125,901 125,647 010001222 Emergency Preparedness 19,819 14,630 7,785 17,229 50,200 8,949 26,814 25,340 010001223 SVAC 25,744 24,087 26,039 25,466 37,350 3,085 40,950 41,280 01000 1250 Building Inspection 10,001 9,884 17,301 20,123 34,925 17,125 39,603 38,734 010001310 Streets(NMBINE-ith snow&Ice) 340,440 266,414 445,612 416,278 1,827,688 1,418,494 611,682 804,140-$-il 2022 for slide 010001312 City Shop 131,238 114,920 162,873 162,409 188,887 95,965 168,946 173,693 010001350 Municipal Buildings(ary HaII,Ann., community 210,774 141,387 145,901 149,813 222,815 104,047 250,469 225,341 010001400 Parks&Rec Admin 20,379 15,139 16,858 20,708 22,425 11,868 30,220 30,943 010001410 Parks&Rec Maintenance 112,814 111,927 89,528 222,557 175,550 61,342 231,535 224,042 010001411 Parks&Rec Campgrounds 247,190 287,024 246,711 366,202 530,135 150,702 437,156 422,562 010001412 Parks&Rec Cemetery 22,910 1,665 8,401 8,093 112,150 9,468 113,002 52,410 010001420 Parks&Rec Sports&Rec 112,247 91,081 76,852 45,290 123,795 34,205 147,586 148,080 010001430 Parks&Rec BGC U„.,1.-ly RecR.-FYC) 84,259 79,825 222,029 199,284 239,850 94,777 236,125 236,130 010001500 Library & Museum 231,691 248,001 221,896 236,761 251,210 135,748 293,672 298,934 $ 4,066,211 $ 4,071,483 $ 4,731,550 $ 4,972,421 $ 7,388,859 $ 4,236,370 $ 6,371,800 $ 6,082,124 Esd-,d Fyzozz Act,al: $ 8,472,740 General Fund Overview 4 of 6 General Fund Budgeted Expense (Personnel Only) 2018 2019 2020 2021 2022 2022 2023 2024 FTE Aunt Description ARual Aeual ARual ARual Budge YTD Budge Budge 23/24 Included/N.Induded in FTE 010001'll 11" li,&Clerk 237,618 305,780 278,212 285,743 376,038 176,758 413,989 423,331 3.00 Doesnot indude C-al Members 0100011. Histoac Preservation Co.--n 10,004 5,027 13,633 2,941 29,572 52 8,5Z2 8,572 - Stipend for Z mmmittee members 010001114 PACAB 314 2,778 10,645 0 22,290 52 0 0 - Doesnot indude Z mmmiu" members, 010001115 Planning&Zoning 0 0 0 0 0 0 69,535 Z0,450 0.55 10%CD Di,; 35%Planner 010001120 Ciry Manger 299,388 438,543 362,855 450,825 617,101 250,287 658, 895 673,425 4.00 010001121 MIS 270,809 296,-7 356:545 363,012 399,041 190,135 445,95 456:300 3.00 010001122 Communi ty Development 223,2Z8 256,905 281,Z08 289,152 381,865 150,445 34Z,950 35Z,065 245 Finance Director induded in FTE; Not induded in'23 Personnel Budget (moved m 010001140 Finance 114,101 113,04Z 622,321 759,150 95Z,Z4Z 311,371 882,128 1,069,700 9.00 Contracted Services( 010001210 Police 1,804,535 2,04Z,304 1,144, 030 2,018,084 2,632,281 1,048,533 2,573,640 2,631,695 20.00 010001211 Jail 443,813 461,465 300,159 468,199 581,889 269,399 673,300 688,345 6.00 Con-wn ofl PTto FT portion; Move FT 010001212 Animal Control 104,524 132, 422 165,915 124,020 129,525 53,713 191, 090 195,030 200 "Supervisor 010001220 Fire 26Z,42Z 339, 083 159,6]0 351,209 410, 023 1Z0,9Z0 483,310 500,510 3.50 New firefighter portion 010001221 Fire Volunteers 3,94Z 3,134 4,163 5,325 Z,300 2,204 Z,300 Z,300 - (work mmp to .m volunteers] 010001250 Building Inspection 122,509 143,7T3 193,Z11 268,Z5Z 334,Z45 142, 1ZZ 335, 485 349,150 2.50 010001310 Streets lmMairvEo wrcnsnmv aiel 35Z,132 342, 868 45Z,729 519,22Z 531:131 21:506 516,260 600,315 4.25 010001312 CityShop 214,1Z8 1Z5,Z01 1Z2,820 162,30. 211,9Z6 91,436 21Z,353 222,730 1.35 010001350 Muniipal Buildings loty IA,Ann.,--1, carter) 119,84Z 93,364 Z5,336 Z3,2' Z5,7T] 34,335 242,355 247,570 3.00 New bldg. maintenance portion 010001400 Parks&Rec Admin 138,767 1.1,520 152, 443 1.3,301 901,3Z5 292,302 862,9ZZ 112072 9.10 New maintenance portion 010001500 Lib ary&Museum 321,345 363,347 406,566 352,388 40Z,889 218,390 538,920 550:566 7.00 $ 5,753,536 $ 6,473,197 $ 5,158,461 $ 6,676,113 $ 9, 008,265 $ 3,651,125 $ 9,539,034 $ 9,934,126 81 Esxi-1.1 Ev�nzz Acxuai: $ 7,302,250 15 General Fund Overview 5 of 6 General Fund Budgeted Revenue 2018 2019 2020 2021 2022 2022 Account Description Actual Actual Actual Actual Budget YTD 2023 Budget 2024 Budget 010000000 General Revenues 10,287,772 10,591,347 7,660,540 12,697,146 12,568,844 2,571,728 12,519,663 12,607,206 010001110 Council & Clerk 22,723 21,240 22,743 11,730 22,000 19,440 22,120 22,120 010001122 Community Development 0 600 1,063 3,185 750 1,296 2,000 2,000 010001210 Police 177,737 203,041 166,551 131,814 176,300 81,991 173,800 173,800 010001211 Jail 398,952 398,952 398,952 398,952 398,952 199,476 564,810 564,810 010001212 Animal Control 1,230 1,339 785 400 725 1,715 700 750 010001221 Fire Volunteers 7,313 2,668 20,201 4,979 4,500 4,766 4,500 4,500 010001250 Building Inspection 40,427 102,531 47,140 72,717 66,750 65,622 72,000 72,660 010001312 City Shop 3,244 2,721 1,474 2,472 1,775 781 1,608 1,656 010001350 Municipal Buildings (City ball, Annex, community center) 109,022 42,611 64,940 31,005 52,200 0 65,000 65,000 010001400 Parks&Rec Admin 1,203 100 0 2,505 1,250 0 1,200 1,200 010001410 Parks&Rec Maintenance 7,570 5,878 2,234 6,625 3,000 0 2,000 2,000 010001411 Parks&Rec Campgrounds 839,054 896,514 632,458 1,367,316 1,504,750 1,034,797 1,881,535 1,929,165 010001412 Parks&Rec Cemetery 1,869 500 0 0 400 0 0 0 010001420 Parks&Rec Sports&Rec 31,664 44,216 12,333 11,860 18,500 18,130 30,417 30,995 01000 1430 Parks&Rec BGC (Previously Rec Room/7Yc) 31,242 39,284 1,679 0 0 0 0 0 010001500 Library & Museum 39,048 37,846 12,945 22,000 42,010 53,227 25,462 25,831 Total Revenue 12,000,070 12,391,388 9,046,036 14,764,706 14,862,706 4,052,969 15,366,815 15,503,693 Estimated FY2022 Actual: $ 8,105,937 16 General Fund Overview 6 of 6 City of Seward General Fund Biennial Budget Review FY23 FY24 GENERAL FUND Budgeted Revenue Detail 2018 2019 2020 2021 2022 2022 YTD 2023 2024 Acct.# Account Name Actual Actual Actual Actual Budget Actuals(6/30) Budget Budget Narrative TAXES: Property Taxes 4010 Real Property (3.84 mills) 1,037,745 1,074,015 1,124,269 1,170,662 1,250,000 20,409 1,250,000 1,275,000 4011 Personal Property (3.84 mills) 402,915 459,790 426,660 463,638 450,000 12,177 465,000 465,000 4012 Vehicle Property Tax 23,701 23,069 22,205 20,916 23,500 7,112 24,000 24,000 Total Property Taxes $1,464,361 $1,556,874 $1,573,134 $1,655,216 $1,723,500 $39,698 $1,739,000 $1,764,000 Other Taxes 4000 Sales Tax(4%) 5,326,437 5,674,689 3,304,461 6,861,101 6,000,000 970,233 6,500,000 6,500,000 4020 Hotel/Motel Room Tax (4%) 556,065 591,674 217,434 713,633 675,000 34,980 725,000 725,000 4040 Tax Penalties 1,699 6,310 2,046 7,003 3,500 2,930 3,500 3,500 4030,4031 Payments -in -Lieu of Tax-ASLC 73,207 76,694 46,312 89,061 130,000 44,692 90,000 90,000*** Total Other Taxes 5,957,408 6,349,367 3,570,253 7,670,798 6,808,500 1,052,835 7,318,500 7,318,500 Total Taxes $7,421,769 $7,906,241 $5,143,387 $9,326,014 $8,532,000 $1,092,533 $9,057,500 $9,082,500 ***A portion of the payment -in -lieu of taxes is returned to the Alaska Sea Life Center on an annual basis based on an ongoing agreement. In 2023 the amount is 80%and in 2024 the amount is 90%. LICENSES 8, PERMITS: 4100 Building Permits 40,427 98,978 45,777 71,091 65,100 65,622 70,400 71,000 4101 Taxi Permits 1,037 1,317 868 587 1,100 901 1,000 1,000 4102 Drivers License 15,818 29,910 20,490 9,058 75,000 7,278 20,000 20,000 4103 Motor Vehicles 60,985 70,826 43,541 22,032 0 21,594 60,000 60,000 4104 Animal Control License 90 200 235 100 175 75 200 250 4105 City Business License 22,510 21,120 22,590 11,670 22,000 19,380 22,000 22,000 4106 Miscellaneous 3,596 3,701 2,974 2,349 3,150 2,677 3,150 3,150 4107 Inspection Fees 0 3,553 1,363 1,626 1,650 0 1,600 1,660 Total Licenses and Permits $144,463 $229,605 $137,838 $118,513 $168,175 $117,527 $178,350 $179,060 INTERGOVERNMENTAL REVENUE: 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 184,476 564,810 564,810 new contract 4203 State Dispatch Contract 36,000 36,000 36,000 36,000 36,000 18,000 36,000 36,000 4204 KPB 911 Dispatch 52,800 52,800 52,800 52,800 52,800 26,400 52,800 52,800 18 General Fund 1 of 66 GENERAL FUND Budgeted Revenue Detail 2018 2019 2020 2021 2022 2022 YTD 2023 2024 Acct.# Account Name Actual Actual Actual Actual Budget Actuals(6/30) Budget Budget Narrative 4206 Raw Fish Tax/ Shared Fish. Bus. Tax 4207 Fisheries Resource Land ing Tax 4208 Alaska Marijuana Tax 4251,4252,4253 Genl Fund -related Grant Revenues Total Intergovernmental CHARGES FOR SERVICES: General Government 4300 Admin. - Jail 4301 Admin.- Harbor 4302 Admin. -SMIC 4303 Admin.- Parking 4304 Admin.- Electric 4305 Admin. - Water 4306 Admin. - Sewer 4307 Copying 4308 Sales Tax Credit 4309 Zoning Fees 4313 Comm Development Print fees Total General Government Public Safety 4320 Misc Dog Fees 4322 Misc. Dispatching 4323 Misc. Police and Jail Revenue Total Public Safety Public Works 4331 Shop Work Orders Total Public Works 456,144 350,482 179,066 350,482 400,000 5,954 400,000 400,000 2,477 2,006 2,531 1,861 2,750 1,289 2,400 2,400 500 300 0 300 0 0 300 300 137,990 18,429 49,259 511,830 1,219,910 391,069 500,000 500,000 $1,054,863 $828,969 $688,608 $1,322,225 $2,080,412 $627,188 $1,556,310 $1,556,310 91,513 92,761 110,103 112,537 114,900 57,394 118,225 118,300 359,680 365,435 369,820 374,258 382,117 225,744 465,035 478,980 96,004 97,540 98,709 99,895 101,993 74,354 153,170 157,760 11,221 11,400 11,537 11,675 12,025 6,013 12,385 12,760 938,293 953,306 964,747 976,322 1,005,612 502,806 1,035,780 1,066,855 258,849 262,991 262,991 269,340 277,420 138,710 285,743 294,315 158,077 160,606 162,533 164,483 169,417 84,713 172,805 176,261 9,004 5,666 2,450 1,893 5,750 2,609 5,000 5,000 4,000 5,000 4,000 4,000 4,000 0 4,000 4,000 1,631 4,314 2,025 4,946 3,250 3,258 2,000 2,000 0 0 0 0 0 340 0 0 $1,928,272 $1,959,019 $1,988,915 $2,019,349 $2,076,484 $1,095,941 $2,254,143 $2,316,231 540 1,139 550 300 550 140 500 500 10,000 10,000 10,000 10,000 10,000 5,000 0 0 Not continuing transfers $12,675 $14,645 $12,420 $12,225 $13,050 $6,608 $3,000 $3,000 4,950 2,721 1,474 2,521 1,775 781 2,200 2,200 $4,950 $2,721 $1,474 $2,521 $1,775 $781 $2,200 $2,200 19 General Fund 2 of 66 GENERAL FUND Budgeted Revenue Detail 2018 2019 2020 2021 2022 2022 YTD 2023 2024 Acct.# Account Name Actual Actual Actual Actual Budget Actuals(6/30) Budget Budget Narrative Parks & Recreation 4340 Public Use 832 3,752 0 0 100 0 0 0 4342 Class Registrations 39,717 53,273 2,983 1,409 0 315 1,500 2,000 4343 Facility Rental 6,821 9,404 4,277 28 0 8,052 9,000 9,180 4345 Special Events 17,572 20,922 6,751 12,928 19,750 9,763 19,917 20,315 4347 Shower Fees 20,014 21,222 9,581 7,832 19,500 0 0 0 4349 Pavilion Fees 7,570 10,684 4,711 6,958 4,750 6,224 8,160 8,323 4350 Camping Fees; dryand tent 500,977 538,325 421,664 960,360 1,000,000 525,674 1,072,375 1,093,822 4351 Campground Utility Sites 338,077 353,383 208,907 400,138 450,000 466,936 750,000 775,000 4356 Cemetery Plot Fees 1,869 500 0 0 400 0 300 300 4357 Memorial Bench Fees 0 0 1,000 6,485 3,000 0 1,000 1,000 4358 Camping Reservation Cancellation Fees 0 0 0 0 50,000 35,964 51,000 52,020 Total Parks 8, Recreation $933,449 $1,011,465 $659,874 $1,396,138 $1,547,500 $1,052,928 $1,913,251 $1,961,961 Library 4370 Service Revenue 14,340 13,687 3,631 7,841 12,200 5,243 10,695 10,909 4371 Circulation Revenue 3,986 3,316 582 34 3,325 97 198 202 4373 Museum Revenue 10,318 10,636 482 7,125 11,075 3,710 7,568 7,720 Total Library $28,644 $27,638 $4,695 $15,000 $26,600 $9,050 $18,461 $18,831 Rents & Leases 4380 Land Rent & Lease 43,800 41,900 46,100 50,300 42,500 26,900 50,000 50,000 4382 Jail Facility Rent 30,000 30,000 30,000 30,000 30,000 15,000 30,000 30,000 4383 Municipal Building Rent 109,022 42,611 64,940 31,005 52,200 0 30,000 30,000 Total Rents 8, Leases 182,822 114,511 141,040 111,305 124,700 41,900 110,000 110,000 Total Charges for Services $3,090,812 $3,129,999 $2,808,417 $3,556,538 $3,790,109 $2,207,208 $4,301,055 $4,412,223 20 General Fund 3 of 66 GENERAL FUND Budgeted Revenue Detail 2018 2019 2020 2021 2022 2022 YTD 2023 2024 Acct.# Account Name Actual Actual Actual Actual Budget Actuals(6/30) Budget Budget Narrative 4400 FINES AND BAILS: 14,317 9,496 11,075 22,308 15,700 9,348 16,500 16,500 PENALTIES & INTEREST: 4500 Investments 85,668 232,520 149,592 30,583 0 -73,443 0 0 4501 Penalties & Interest 1,579 2,031 825 592 1,500 383 1,000 1,000 Total Penalties and Interest $87,247 $234,551 $150,417 $31,175 $1,500 -$73,060 $1,000 $1,000 MISCELLANEOUS: 4610 Sales of Surplus Equipment 4,910 90 125 66,307 0 0 5,000 5,000 4611 Gravel Sales 0 0 38,535 246,279 225,000 2,242 225,000 225,000 4620 Franchise Fee - Refuse 17,660 27,373 22,833 25,050 22,000 14,116 25,750 25,750 4630 City Clerk Fees 213 120 153 60 0 60 100 100 4633 Vending Machine Fees 600 600 300 600 0 0 250 250 4639-5911 Other Miscellaneous 136,369 4,683 6,600 29,469 0 416 0 0 Total Miscellaneous $159,752 $32,866 $68,546 $367,765 $247,000 $16,834 $256,100 $256,100 Total General Fund Revenue $11,973,223 $12,371,726 $9,008,288 $14,744,538 $14,834,896 $3,997,578 $15,366,815 $15,503,693 21 General Fund 4 of 66 2022 YTD General - Debt Service (01000-0900) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 253,756 244,106 234,581 211,404 196,481 99,678 185,606 175,544 8300 Debt Service Principal 200,000 210,000 220,000 230,000 215,000 115,000 230,000 235,000 Total Non -Personnel Costs: 453,756 454,106 454,581 441,404 411,481 214,678 415,606 410,544 Total Expenditures: $ 453,756 $ 454,106 $ 454,581 $ 441,404 $ 411,481 $ 214,678 $ 415,606 $ 410,544 22 General Fund 5 of 66 2022 YTD General -Council and Clerk(01000-1110) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4105 Business License 22,510 21,120 22,590 11,670 22,000 19,380 22,000 22,000 x 4630 City Clerk Fees 213 120 153 60 - 60 120 120 Total Operating Revenue: 22,723 21,240 22,743 11,730 22,000 19,440 22,120 22,120 Total Revenues: 22,723 21,240 22,743 11,730 22,000 19,440 22,120 22,120 Expenditures: Personnel Costs 6000 Salaries 142,102 155,755 150,984 161,966 184,425 95,151 220,019 223,271 6001 Overtime 1,421 152 1,622 266 10,000 648 1,000 1,000 6003 Legislative Stipends - - - - 36,000 14,400 36,000 36,000 6100 Medicare 3,236 3,544 3,558 4,225 5,225 2,491 5,970 6,060 6102 Workers' Compensation 1,295 1,383 1,087 787 1,125 384 1,000 1,000 6201 Retirement Benefits 11,758 45,239 39,714 42,288 40,175 15,977 32,000 33,000 6202 Health Insurance 77,806 99,707 81,247 76,211 99,088 47,708 118,000 123,000 Total Personnel Costs: 237,618 305,780 278,212 285,743 376,038 176,758 413,989 423,331 Non -Personnel Costs: 7000 Audit 111,295 115,755 93,625 127,600 120,175 79,123 120,000 120,000 x 7001 Communications 4,687 4,742 5,741 4,937 5,700 2,481 6,000 6,000 7002 Postage and Freight 1,091 2,173 2,066 1,266 1,500 671 1,368 1,395 7003 Bank and Credit Card Fees - 3 7 8 - 1,059 2,000 2,000 7004Insurance 3,687 3,453 3,469 4,237 4,125 2,385 5,010 5,260 7006 Legal - - - - 20,000 - 20,000 20,000 7009 Contracted Services 24,410 22,583 20,941 316,610 35,000 36,718 10,000 10,000 x 7013 State Lobbying Fees 84,504 84,504 84,504 84,504 85,500 42,750 85,500 85,500 x 7014 Federal Lobbying Fees 92,004 92,004 92,004 92,004 92,000 46,002 92,000 92,000 x 7021 Legal - Clerk - - - - 5,000 - 5,000 5,000 7022 Software/SaaS Subscription - - - - - - 31,000 32,550 x 7215 Operating Supplies 5,276 10,909 5,718 7,575 7,500 6,107 8,500 8,500 x 7217 Small Tools & Equipment 1,339 1,357 16,053 907 1,500 - 1,000 1,200 x 23 General Fund 6 of 66 2022 YTD General - Council and Clerk (01000-1110) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7222 Computer Hardware 2,500 7,500 x 7223 Furniture 15,000 - x 7300 Advertising 13,103 14,622 16,545 25,866 22,450 7,098 22,000 22,000 x 7301 Subscriptions & Dues 3,576 4,051 415 1,181 4,075 140 5,000 5,000 x 7302 Travel & Subsistence 20,361 21,493 7,132 7,499 24,500 18,494 26,460 28,577 x 7303 Education &Training 4,030 3,148 2,891 3,999 5,000 1,550 5,000 5,000 7304 Equipment Rent 1,437 - - - 275 - - - 7800 Sister City Program 22,206 4,497 150 1,216 6,250 6,250 6,250 x 7804 Elections 3,249 3,118 3,010 6,339 10,000 14,000 6,000 x 7805 Promotion 5,120 5,079 2,820 3,420 6,000 416 6,000 6,000 x 7807 Contingency - 129 31,200 1,793 2,000 - 2,000 2,000 Total Non -Personnel Costs: 401,375 393,620 388,291 690,961 458,550 244,993 491,588 477,732 Total Expenditures: $ 638,993 $ 699,400 $ 666,503 $ 976,704 $ 834,588 $ 421,751 $ 905,577 $ 901,063 24 General Fund 7 of 66 General - Council and Clerk (01000-1110) Narrative/Notes Revenues: 4105 Business License Late fees will be charged again in 2023. These were not charged in 2022 because of a new portal. Expenditures The contract can extend through 2024 at the City Manager's discretion, and a new contract will be 7000 Audit required for 2025. Includes 2021/2022 Forensic Audit costs, which brings costs back to established levels for 7009 Contracted Services 2023/2024. We are moving most expenditures to new Software/SaaS Subscription code. 7013 State Lobbying Fees The contract is in place through 2024. 7014 Federal Lobbying Fees The contract is in place through 2024. Includes Archive Social at $3k, Adobe at $1k, CivicPlus/Municode at $5k, OpenGov at $12k, 7022 Software/SaaS Subscription Granicus at $5k, and Laserfiche at $5k. (2024 increased by 5%) 7215 Operating Supplies This includes a slight increase for Council printing needs. 7222 Computer Hardware Inclues Admin computer replacement in 2023, two clerks in 2024, plus two chambers' laptops. 7223 Furniture Includes $5k for Council chairs and $10k for office furniture for the clerk and deputy. 7300 Advertising A contract is in place through 2024. 7301 Subscriptions & Dues Amount includes clerk ($1k) and council ($4k) IIMC, AAMC, IAAP, ACoM, AML, and Doodle. 7302 Travel & Subsistence Includes 2 out of state, 6 in Ancorage, 2 in DC, and 2 in Juneau. Represents the student exchange program at $4,500 as well as dignitary gifts at $1,750 per council 7800 Sister City Program member. 7804 Elections Represents special election in May, the regular election in October, and a rate increase in 2022. 7805 Promotion Legislative mtg gifts; gold pans; SSD sponsor; Silver salmon derby; Legislative Dinner (Juneau) 25 General Fund 8 of 66 General - Historic Preservation Commission 2022 YTD (01000-1111) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Expenditures: Personnel Costs: 6000 Salaries 6,244 2,388 5,842 7,825 49 8,400 8,400 6001 Overtime - - 64 50 - - - 6100 Medicare 88 36 91 250 1 122 122 6102 Workers' Compensation 66 21 44 50 0 50 50 6201 Retirement Benefits 547 901 3,687 4,321 1,725 2 - - 6202 Health Insurance 3,059 1,680 3,905 (1,380) 19,672 0 Total Personnel Costs: 10,004 5,027 13,633 2,941 29,572 52 8,572 8,572 Non -Personnel Costs: 7004 Insurance 7215 Operating Supplies 7302 Travel & Subsistence 7303 Education &Training Total Non -Personnel Costs: Total Expenditures: - - - - 225 314 630 630 70 54 327 32 500 - 130 130 - - 576 - 1,250 500 500 - - 2,552 184 750 - 750 750 70 54 3,455 216 2,725 314 2,010 2,010 $ 10,074 $ 5,081 $ 17,087 $ 3,156 $ 32,297 $ 366 $ 10,582 $ 10,582 26 General Fund 9 of 66 2022 YTD General - PACAB (01000-1114) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 136 1,208 4,278 17,300 49 x 6001 Overtime 29 - - - - 6100 Medicare 2 19 65 425 1 6102 Workers' Compensation 2 10 32 790 0 6201 Retirement Benefits 15 493 2,593 3,775 2 6202 Health Insurance 129 1,047 3,676 - 0 Total Personnel Costs: 314 2,778 10,645 22,290 52 Non -Personnel Costs: 7004 Insurance - - 225 - - - 7215 Operating Supplies 16 250 1,000 74 250 250 7302 Travel & Subsistence - - 500 31 500 500 7303 Education & Training - - 500 - 500 500 Total Non -Personnel Costs: - 16 250 2,225 105 1,250 1,250 Total Expenditures: $ 314 $ 2,794 $ 10,895 $ $ 24,515 $ 157 $ 1,250 $ 1,250 27 General Fund 10 of 66 General - PACAB (01000-1114) Narrative/Notes There are no salaries allocated to the board and therefore no benefits. Amounts 6000 Salaries were budgeted in 2022, but expenses have been allocated to other departments. General Fund 11 of 66 2022 YTD General - Planning & Zoning (01000-1115) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 9,005 7,928 8,760 8,500 5,669 44,125 44,785 x 6001 Overtime - - - 25 - - - 6003 Legislative Stipends - - - 8,400 1,200 8,400 8,400 6100 Medicare 128 114 142 250 125 450 460 6102 Workers' Compensation 95 75 69 100 50 50 50 6201 Retirement Benefits 807 2,850 6,164 1,875 938 9,710 9,855 6202 Health Insurance 4,368 4,027 6,043 - - 6,800 6,900 Total Personnel Costs: 14,403 14,993 21,177 19,150 7,982 69,535 70,450 Non -Personnel Costs: 7002 Postage and Freight 1,000 7004 Insurance 225 7006 Legal 5,000 7009 Contracted Services 6,325 - - - 7215 Operating Supplies 250 250 534 100 100 7301 Subscriptions & Dues - 250 - - - 7302 Travel & Subsistence 576 3,000 4,127 4,457 x 7303 Education & Training 2,252 2,000 2,000 2,000 Total Non -Personnel Costs: 3,078 18,050 534 6,227 6,557 Total Expenditures: $ 14,403 $ 14,993 $ 24,255 $ $ 37,200 $ 8,516 $ 75,762 $ 77,007 29 General Fund 12 of 66 General - Planning & Zoning (01000-1115) Narrative/Notes Salaries have increased due to split with dept 1122, including 10%to 6000 Salaries CD Director and Exec Asst, as well as 35%to Planner. 7302 Travel & Subsistence Amount is 1 day of training in Anchorage for 7 commissioners. General Fund 13 of 66 2022 YTD General - City Manager (01000-1120) 2018 2019 2020 2021 2022 Actuals Budget Budget Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) 2023 2024 Narrative Expenditures: Personnel Costs: 6000 Salaries 199,722 248,370 256,892 296,130 390,063 172,890 420,695 427,005 6001 Overtime 362 16 - - - - 50 50 6100 Medicare 5,521 5,352 4,138 5,105 5,668 2,507 6,100 6,150 6102 Workers' Compensation 2,053 2,324 1,877 1,768 1,793 749 2,000 2,000 6201 Retirement Benefits 17,095 81,612 28,484 71,733 83,321 20,385 92,550 93,945 6202 Health Insurance 74,635 100,869 71,464 76,089 136,255 53,756 137,500 144,275 Total Personnel Costs: 299,388 438,543 362,855 450,825 617,101 250,287 658,895 673,425 Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education &Training 7805 Promotion 7807 Contingency 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 4,993 6,298 7,529 5,576 6,000 2,788 6,000 6,000 68 3,413 55 123 100 61 125 128 4,467 7,491 5,731 7,897 4,700 4,811 9,785 10,275 - 8,459 - - 51000 6,389 10,000 10,000 3,368 46,592 2,893 29,869 5,000 2,780 5,000 5,000 - - 104 8 50 - 100 100 3,006 1,386 370 517 1,500 492 1,034 1,085 8,259 13,115 4,133 11,202 7,000 4,349 8,500 8,500 581 1,700 29 14 100 - 300 300 1,642 720 3,652 5,741 1,500 610 1,500 1,500 1,034 2,394 826 2,093 1,000 76 800 800 8,270 8,140 12,337 14,220 17,000 3,857 15,300 15,606 18,253 35,659 13,751 7,462 22,000 7,956 25,000 25,000 x 2,208 5,549 472 2,904 10,000 349 10,000 10,000 x 1,584 6,510 - - 31000 500 5,000 5,000 x 2,500 2,500 2,500 2,500 3,000 - 3,000 3,000 - - 4,500 4,411 4,500 2,250 4,500 4,500 60,233 149,926 58,882 94,537 91,450 37,268 105,944 106,794 $ 359,621 $ 588,469 $ 421,737 $ 545,361 $ 708,551 $ 287,555 $ 764,839 $ 780,219 31 General Fund 14 of 66 General - City Manager (01000-1120) Narrative Includes three conferences in Anchorage and two out of state, two 7302 Travel & Subsistence legislative meetings in Juneau with one in DC, and travel for utility visits. 7303 Education & Training Alaska Municipal League Represents costs for promoting legislative priorities and Silver Salmon 7805 Promotion Derby. General Fund 15 of 66 2022 YTD General - MIS (01000-1121) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 187,096 165,476 198,193 203,971 240,575 119,848 277,875 282,050 6001 Overtime 2,411 809 958 706 1,375 304 500 500 6100 Medicare 3,174 2,437 3,119 3,295 3,525 1,745 3,600 3,650 6102 Workers' Compensation 2,037 1,535 1,465 1,128 1,125 525 1,300 1,300 6201 Retirement Benefits 18,078 59,220 67,019 74,231 52,400 25,786 59,900 60,800 6202 Health Insurance 58,013 66,960 85,791 79,681 100,041 41,926 102,800 108,000 Total Personnel Costs: 270,809 296,437 356,545 363,012 399,041 190,135 445,975 456,300 Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7022 Software/SaaS Subscription 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7810 Miscellaneous Expense Total Non -Personnel Costs: Total Expenditures: 5,185 3,485 4,696 4,543 5,000 3,009 5,500 5,500 - 62 79 1 100 - 50 50 2 7 6 1 - 6 50 50 4,135 3,552 3,954 5,308 4,675 3,053 6,415 6,735 - - - - 500 - 500 500 4,038 5,071 9,200 1,759 77,342 64,770 10,000 10,000 x - - - - - - 119,000 79,000 x - - 40 - - 122 100 105 30,674 48,271 23,983 21,362 26,000 6,118 10,000 10,000 x 15,153 1,257 5,000 - 15,000 2,767 5,000 5,000 x 6 3,986 13,892 13,926 32,000 8,917 12,500 12,500 x - - - - - - 8,000 8,000 - - 55,000 30,000 x 388 - - - 400 400 400 198 4,178 14,481 6,690 19,500 2,694 5,496 6,596 x 1,756 2,237 2,344 129 3,000 2,021 4,595 4,963 x 435 2,336 3,366 5,744 3,000 4,281 3,000 3,000 x - - 2 - 200 - 200 200 61,970 74,442 81,043 59,463 186,717 97,760 245,806 182,598 $ 332,779 $ 370,879 $ 437,588 $ 422,475 $ 585,758 $ 287,894 $ 691,781 $ 638,898 33 General Fund 16 of 66 General - MIS (01000-1121) Narrative/Notes Moved some of this funding to new software/SaaS line item. Planning for $5k of electrical work needed in 7009 Contracted Services server room that was budgeted in 2022 but may not be completed this year will be done in 2023. Funds also to be used for consultants for IT and cybersecurity related projects. standard and subscription based (SaaS) software (Staff cyber testing/training $3k, M365 email and office $35k, cloud backup storage $10k, IT helpdesk/documentaton/management $12k) For 2023 we have multi 7022 Software/SaaS Subscription year renewals due for backup software $10k, email protection and archiving $30k. We may not renew the email protection and archiving as our new M365 subscription might cover the same need, however if we do that we would need to add cloud to cloud backup for our M365 data and email and that would be 7215 Operating Supplies Moved some of this funding to new Computer Hardware and Operating Material line itmes 7216 Maintenance & Repair This amount stays at historical levels for ongoing maintenance and repair of IT data center and facilities. 7217 Small Tools & Equipment Some of this funding has moved to a new line item labeled Computer Hardware. This amount reflects networking equipment replacment in 2023 estimated at $30-35k, additonal storage 7222 Computer Hardware capacity, and ongoing maintenance in 2024. 7301 Subscriptions &Dues The amount reflects dues for professional organizations. Some of this funding has moved to a new line item labeled software/SaaS. We are increasing this to allow for sending techs to trainings and security conferences. The previous 7302 Travel &Subsistence director did not budget to send techs to trainings. COVID-19 has limited the opportunities for these trainigs in 20-21. We try to find these trainings in state when available, but generally we have to travel outside to find them. FEMA/CISA offers lots of trainings that are usually 100% reimbursed, so we try to This includes training subscriptions as well as conference and training class fees. Each IT department 7303 Education &Training member has a few training subscriptions, and they will look to attend a few classes each year either 34 General Fund 17 of 66 2022 YTD General -Community Development (01000-1122) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue 4309 Zoning Fees 600 1,063 3,185 750 1,296 2,000 2,000 4313 Comm Dev Printing Fees - - - - 340 - - Total Operating Revenue: 600 1,063 3,185 750 1,296 2,000 2,000 Total Revenues: 600 1,063 3,185 750 1,296 2,000 2,000 Expenditures: Personnel Costs 6000 Salaries 137,564 130,473 141,360 145,216 203,225 86,560 187,500 190,255 x 6100 Medicare 2,044 1,985 1,985 3,272 2,950 1,246 3,000 3,000 6102 Workers' Compensation 1,454 1,229 1,229 738 2,175 304 950 950 6201 Retirement Benefits 12,822 44,634 44,529 50,833 44,725 18,977 41,250 41,860 6202 Health Insurance 69,394 78,584 92,605 89,094 128,790 43,358 115,250 121,000 Total Personnel Costs: 223,278 256,905 281,708 289,152 381,865 150,445 347,950 357,065 Non -Personnel Costs: 7001 Communications 3,036 2,836 3,080 2,505 3,100 1,452 2,900 2,900 7002 Postage and Freight 272 320 692 262 1,000 215 439 448 7004 Insurance 3,557 2,857 2,958 3,678 3,925 2,092 4,395 4,615 7006 Legal - - - - 5,000 - 500 500 7009 Contracted Services 2,067 1,949 4,696 26,695 587,779 237,681 200,000 200,000 x 7010 Engineering - - - - 25,000 - - - 7022 Software/SaaS Subscriptions - - - - - - 1,400 1,500 7211 Gas & Lube 120 368 184 189 201 75 158 165 7215 Operating Supplies 4,682 6,567 4,138 4,256 6,000 3,212 6,500 6,675 x 7216 Maintenance & Repair - - - - 450 - - - 7217 Small Tools & Equipment 1,386 1,850 1,500 1,000 1,000 7222 Computer Hardware - - - 2,500 2,500 7300 Advertising 222 358 1,198 1,250 1,000 1,235 2,800 2,800 7301 Subscriptions & Dues 1,420 2,646 630 2,297 3,000 8,274 2,000 2,000 7302 Travel & Subsistence 6,605 8,982 1,361 359 10,000 44 6,000 6,000 x 7303 Education &Training 1,842 (473) 123 2,058 3,000 850 2,200 2,200 7810 Miscellaneous Expense 180 87 124 47 100 179 100 100 Total Non -Personnel Costs: 24,003 27,883 21,034 43,598 651,055 255,308 232,892 233,404 Total Expenditures: $ 247,281 $ 284,788 $ 302,742 $ 332,750 $ 1,032,920 $ 405,752 $ 580,842 $ 590,469 35 General Fund 18 of 66 General - Community Development (01000-1122) Narrative/Notes Includes executive assistant move to GIS Technician, level 5. Salaries are split with dept 6000 Salaries 1115 including 90%for Director and Exec Asst as well as 65%for Planner. 7009 Contracted Services Budget $200k and adjust budget with Ordinances when projects are added. 7215 Operating Supplies Figure includes the need to replace ink cartridges in our large printer. This is based on the cost of airfare, hotel, and per diem for each staff member (3) to 7302 Travel & Subsistence attend a conference (most of which are in the lower 48). 36 General Fund 19 of 66 2022 YTD General - Finance (01000-1140) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 520,312 512,193 340,785 429,009 566,175 180,174 493,178 627,990 x 6001 Overtime 5,015 938 4,788 8,197 5,500 11,959 15,000 15,000 6100 Medicare 12,155 8,864 6,909 7,810 8,300 2,786 7,800 8,150 6102 Workers' Compensation 5,431 4,996 2,679 2,383 2,650 884 2,650 2,650 6201 Retirement Benefits 41,522 128,729 107,067 159,390 125,775 39,286 108,500 138,160 6202 Health Insurance 229,666 227,327 160,093 152,361 249,347 76,283 255,000 277,750 Total Personnel Costs: 814,101 883,047 622,321 759,150 957,747 311,371 882,128 1,069,700 Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7022 Software/SaaS Subscription 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7222 Computer Hardware 7223 Furniture 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training Total Non -Personnel Costs: Total Expenditures: 10,090 9,816 10,852 9,888 11,800 4,981 13,000 13,000 1,602 2,145 1,641 5,185 4,200 744 3,000 1,600 x - 85 - 11 50 - - - 12,361 10,592 10,915 10,939 14,600 5,435 11,415 11,985 - - - - 1,500 - 1,000 1,000 11,186 2,616 26,813 44,385 7,300 238,658 380,000 50,000 x 661 - - - 200 - 200 200 - - - 50,000 50,000 452 169 - - 345 100 105 23,073 13,895 15,190 13,956 20,000 10,261 20,000 20,000 17,958 17,135 20,118 18,364 20,000 20,000 20,000 5,313 6,558 3,878 9,000 5,000 485 5,000 5,000 - - - - - - 9,700 2,500 x - - - - - - 8,000 - x 2,373 618 1,302 5,484 2,600 1,679 3,000 2,000 x 4,911 1,129 999 3,105 21,500 525 1,070 1,092 20,536 8,906 1,339 9,349 10,000 1,911 11,500 8,370 x 7,468 6,243 3,166 4,206 6,550 1,563 6,000 8,000 x 117,984 79,907 96,213 133,872 125,645 266,241 542,985 194,852 $ 932,085 $ 962,954 $ 718,534 $ 893,022 $ 1,083,392 $ 577,613 $ 1,425,113 $ 1,264,552 37 General Fund 20 of 66 General - Finance (01000-1140) Narrative/Notes 6000 Salaries Does not include Finance Director for 2023 (see Contracted Services) 7002 Postage and Freight Includes the cost of shipping new chairs. 7009 Contracted Services Includes the Carmen Jackson CPA - Interim Finance Director Contract 2023. 7222 Computer Hardware This is the cost for six scanners. 7223 Furniture Eight new chairs are needed for 2024. 7300 Advertising Includes the advertising costs for three open positions. 7301 Subscriptions & Dues This includes three GFOA memberships. PERS-Anchorage; ITRON/Harris-Out-of-State; AGFOA-Anchorage; GFOA- 7302 Travel & Subsistence Out -of -State PERS training ('23x2); ITRON ('23x2); Harris training ('24 x2);AGFOA 7303 Education & Training ('23/'24x1); GFOA ('23/'24x1) 38 General Fund 21 of 66 2022 YTD General - GeneralServices (01000-1180) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Non -Personnel Costs: 7001 Communications 3,734 1,956 3,985 4,424 5,100 2,452 5,200 5,200 7002 Postage and Freight 1,776 3,535 6,037 7,526 7,250 (1,453) 7,500 7,500 7003 Bank and Credit Card Fees 3,148 6,687 6,564 4,531 8,075 3,321 7,000 7,000 7004Insurance 450 8,358 475 557 13,675 291 2,990 3,140 7006 Legal 250,089 195,116 122,077 - 66,000 35,220 66,000 70,000 x 7009 Contracted Services 13,345 37,156 30,090 32,579 51,075 1,380 6,000 6,000 x 7010 Engineering - 25,218 603 11,065 35,000 - 15,000 15,000 7011 Testing - - 375 600 - 100 100 7012 Other Special Services - 505 2,304 500 99 - - 7016 Heating Fuel (38) - 110 - - 8,000 8,000 x 7022 Software/SaaS Subscription - - - - - - 20,000 20,000 x 7215 Operating Supplies 4,426 4,366 515 3,263 5,250 2,015 5,000 5,000 7216 Maintenance & Repair (253) 4,306 248 651 1,125 116 1,000 1,200 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 117 1,372 (244) - 500 200 200 7301 Subscriptions & Dues 336 - - 337 700 - - 7304 Equipment Rent 3,763 66 214 242 2,400 - 264 264 7801 Contributions to Chamber 252,923 260,454 278,032 278,032 108,717 54,359 300,000 300,000 x 7802 Contributions to Senior Citizens 75,000 82,900 80,000 80,000 80,000 80,000 120,000 120,000 x 7803 Contributions to B&G Club 25,000 25,000 25,000 25,000 - - 25,000 25,000 7813 Contributions to Small Bus. Position - - - - 25,000 - 25,000 25,000 7810 Miscellaneous Expense 3,135 844 10,556 26,149 500 7,131 - - x 8001 Unrealized Loss on Investments - - - 80,983 - 202,139 - - x Total Non -Personnel Costs: 636,989 657,296 564,657 558,128 411,467 387,068 616,754 621,104 Total Expenditures: $ 636,989 $ 657,296 $ 564,657 $ 558,128 $ 411,467 $ 387,068 $ 616,754 $ 621,104 39 General Fund 22 of 66 General - General Services (01000-1180) Narrative/Notes Includes expenditure for new accounting setup in the form of a flat Fee contract of $66,000. 7006 Legal The rest is billed to individual departments. OpenGov software for workforce planning has been discontinued as it was never 7009 Contracted Services used, resulting in a large decrease in budget for this line item. 7016 Heating Fuel Costs were coded to Misc Expenses in error. 7801 Contributions to Chamber A resolution is going to Council for a flat amount. 7802 Contributions to Senior Citizens Expect Center to request Council for increase to $120,000 7810 Miscellaneous Expense These items were coded in error and should not be budgeted. Due to the unpredictable nature of this account it is genearlly not budgeted for. Figure accounts for changes in market values for the City's investment pool, so it 8001 Unrealized Loss on Investments can fluctuate dramatically from year to year and can be a revenue or an expense. 40 General Fund 23 of 66 2022 YTD General - Police (01000-1210) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4102 DMV Drivers License 15,818 29,910 20,490 9,058 15,000 7,278 20,000 20,000 4103 Motor Vehicles 60,985 70,826 43,541 22,032 60,000 21,594 60,000 60,000 4203 Dispatch Contract w/SOA 36,000 36,000 36,000 36,000 36,000 18,000 36,000 36,000 4204 KBP 911 Dispatch 52,800 52,800 52,800 52,800 52,800 26,400 52,800 52,800 4253 MiscGFGrants - - 1,850 - - 2,252 2,500 2,500 4322 4322 Micellaneous Dispatching 10,000 10,000 10,000 10,000 10,000 5,000 - - x 4323 4323 Micellaneous Police Fees 2,135 3,506 1,870 1,925 2,500 1,468 2,500 2,500 Total Operating Revenue: 177,737 203,041 166,551 131,814 176,300 81,991 173,800 173,800 Total Revenues: 177,737 203,041 166,551 131,814 176,300 81,991 173,800 173,800 Expenditures: Personnel Costs: 6000 Salaries 1,011,539 972,089 565,021 1,047,718 1,430,175 601,512 1,438,775 1,459,830 6001 Overtime 103,936 154,603 62,645 125,828 100,000 54,053 100,000 100,000 6100 Medicare 24,983 23,941 9,889 26,124 29,925 10,794 30,000 30,450 6102 Workers' Compensation 68,885 73,124 34,444 69,329 89,515 25,405 50,000 50,000 6201 Retirement Benefits 99,652 306,681 198,488 322,520 309,200 105,582 316,535 321,165 6202 Health Insurance 495,540 516,866 273,543 426,565 673,466 251,189 638,330 670,250 Total Personnel Costs: 1,804,535 2,047,304 1,144,030 2,018,084 2,632,281 1,048,533 2,573,640 2,631,695 Non -Personnel Costs: 7001 Communications 20,996 21,267 24,130 24,746 20,000 19,638 35,200 35,200 7002 Postage and Freight 726 1,309 985 1,545 1,300 290 592 604 7003 Bank and Credit Card Fees 6,529 8,541 5,511 2,793 6,000 2,682 5,100 5,100 7004Insurance 75,851 65,455 79,931 100,912 80,000 54,141 112,575 118,205 7006 Legal - - - - 10,000 - 5,000 5,000 7009 Contracted Services 2,671 7,587 59,498 57,195 68,000 35,626 75,000 100,000 x 7011 Testing 20 - - 360 - 815 1,000 1,000 7012 Other Special Services 3,206 1,606 12,766 6,342 4,175 12 6,000 6,000 7018 Towing Fees - - - - 5,000 - 5,000 5,000 x 7022 Software/SaaS Subscription - 500 500 41 General Fund 24 of 66 2022 YTD General - Police (01000-1210) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7211 Gas & Lube 15,502 12,177 12,702 14,416 19,000 11,673 24,513 25,739 7212 Uniform Allowance 3,272 4,513 5,191 5,874 8,000 3,739 8,000 10,000 x 7213 Safety Equipment 1,230 1,666 4,156 1,658 6,500 5,368 12,000 2,000 x 7215 Operating Supplies 11,056 10,739 25,364 15,978 13,775 10,074 20,000 20,000 7216 Maintenance & Repair 17,990 15,963 36,140 22,318 19,000 2,775 19,000 19,000 7217 Small Tools & Equipment 4,155 9,174 5,476 49,959 8,000 26,779 35,000 10,000 x 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 1,767 408 1,010 1,017 2,000 519 1,500 1,500 7301 Subscriptions & Dues 4,890 3,465 1,150 3,492 5,000 1,991 4,062 4,144 7302 Travel & Subsistence 40,491 16,114 15,615 15,614 26,000 1,156 30,000 32,400 x 7303 Education & Training 12,480 2,119 16,170 6,754 15,000 16,201 15,000 15,000 x 7304 Equipment Rent 1,515 - - 1,140 3,000 926 1,200 1,500 7309 Police Acedemy Training - - - - 26,000 - 28,000 15,000 x 7808 Bad Debt Expense - 1,437 167 1,745 1,000 - 1,000 1,000 7810 Miscellaneous Expense 1,826 11,016 11,199 26,956 - 872 - - 8103 Capital Equipment 36,526 155,587 437,158 42,423 - 16,947 35,000 x 8104 Motor Pool Rent - - 50,000 49,014 67,350 33,675 - Total Non -Personnel Costs: 262,699 350,143 804,319 452,251 414,100 245,898 482,743 436,391 Total Expenditures: $ 2,067,234 $ 2,397,447 $ 1,948,349 $ 2,470,335 $ 3,046,381 $ 1,294,431 $ 3,056,383 $ 3,068,086 42 General Fund 25 of 66 General - Police (01000-1210) Narrative/Notes Electric is the only department that transfers funds to Police for dispatching, yet many other 4322 Miscellaneous Dispatching departments benefit from Police dispatch. We are removing this transfer for FY23 and FY24. We were lucky to make some purchases outright which we had planned to make as contracts. We should be able to lower this amount from current, however we are looking into changing our CAD/RMS and costs may suddenly change dramatically. 2022 — $62,149 (est $75k); increase 7009 Contracted Services in 2024 with new CAD/RMS @ $50,000 split with Fire (select in 2023, pay/implement by 2024) The towing company in town hasn't been billing us in a timely fashion. We have requested that they send us an updated bill, but until we see what we actually owe them we can't budget for 7018 Towing Fees the necessary amount. Next year will be a boot replacement year which is fairly expensive. We have only ordered half of the usual uniforms because we are experimenting with some new ones and haven't finished 7212 Uniform Allowance ourT/E. Winter boots ($400/ea) 2024 With the recent school shootings in mind, we want to provide our officers with breaching tools in the event they become necessary. We anticipate the ideal kits will run $500 - $600 each, and we require 11 kits. The addition of better medical supplies for each patrol car is being considered, and that will cost around $400 for 11 cars. (We are in the process of getting some 7213 Safety Equipment quotes.) We want to make a one time purchase of new patrol rifles with associated equipment. The 7217 Small Tools & Equipment current quote for this project came in at $27k. Many of the expenses in this catgory come late in the year, as we avoid sending people to training in the summer due to high hotel costs and seasonal increases. We anticipate the current budget of $26,000 is approximately correct, however an increase to $30,000 would be ideal due to the likelihood that unfortunate economic circumstances will lead to higher costs in 7302 Travel & Subsistence the short term. We anticipate 3 Out -of -State and 13 In -State sessions. This category is in line with the previous budget. We have to wait until the end of the year to 7303 Education & Training know for certain. We anticipate the need to increase this category slightly due to the academy increasing in length by 1 week and adjusting for inflation. We are awaiting our current bill from the academy for the person we sent this year, which will clarify the cost. In 2023 and beyond we anticipate consistent openings for at least one new hire and often two. This represents a $13,638 (2%) 7309 Police Acedemy Training increase. 8103 Capital Equipment New servers and storage are required. 43 General Fund 26 of 66 2022 YTD General - Jail (01000-1211) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 184,476 564,810 564,810 4382 Jail Facility Rental 30,000 30,000 30,000 30,000 30,000 15,000 - - x Total Operating Revenue: 398,952 398,952 398,952 398,952 398,952 199,476 564,810 564,810 Total Revenues: 398,952 398,952 398,952 398,952 398,952 199,476 564,810 564,810 Expenditures: Personnel Costs: 6000 Salaries 191,977 185,951 119,232 220,532 285,975 139,691 356,270 361,615 6001 Overtime 69,705 43,942 23,750 47,597 50,000 20,706 50,000 50,000 6100 Medicare 3,745 3,434 2,671 4,832 4,125 2,323 4,450 4,515 6102 Workers' Compensation 22,115 21,550 11,596 17,725 19,250 8,083 15,000 15,000 6201 Retirement Benefits 23,535 67,676 62,472 81,421 71,625 25,206 78,380 79,555 6202 Health Insurance 132,736 138,912 80,438 96,091 150,914 73,391 169,200 177,660 Total Personnel Costs: 443,813 461,465 300,159 468,199 581,889 269,399 673,300 688,345 Non -Personnel Costs: 7001 Communications 5,071 5,848 5,771 6,060 6,000 1,308 4,300 4,300 7002 Postage and Freight 3 10 74 49 100 57 50 50 7004Insurance 22,094 18,844 24,034 30,710 22,300 16,489 30,850 32,395 7009 Contracted Services 910 649 911 2,460 2,450 224 600 600 7011 Testing 321 - - - 350 - 200 200 7012 Other Special Services - - - 10 - 57 - - 7017 Rents & Leases 30,000 30,000 30,000 30,000 30,000 15,000 - - x 7022 Software/SaaS Subscription - - - - - - 200 200 7212 Uniform Allowance 991 1,586 1,421 1,600 993 1,400 1,400 7214 Janitorial Supplies - - 819 600 29 200 200 7215 Operating Supplies 5,000 755 2,340 5,912 5,850 2,313 3,200 3,200 7216 Maintenance & Repair 3,330 - 1,959 3,476 3,300 573 3,000 3,000 7217 Small Tools & Equipment 1,293 - 314 2,414 2,675 - 1,100 1,100 7218 Inmate Meals 5,635 8,386 10,926 9,849 9,000 7,176 10,500 10,500 44 General Fund 27 of 66 2022 YTD General - Jail (01000-1211) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7222 Computer Hardware - 2,500 2,500 7300 Advertising - - 1,000 - - 7301 Subscriptions & Dues 89 - 190 150 70 70 7302 Travel & Subsistence 630 1,390 6,028 3,000 (722) 9,800 11,944 x 7303 Education&Training - - 40 500 - 2,700 2,700 x 7307 GF Administrative Fee 91,513 92,761 110,103 112,537 114,788 57,394 118,225 118,300 7810 Miscellaneous Expense 200 215 191 490 300 - - - Total Non -Personnel Costs: 167,080 157,468 189,599 212,465 203,963 100,891 188,895 192,659 Total Expenditures: $ 610,893 $ 618,933 $ 489,758 $ 680,664 $ 785,852 $ 370,290 $ 862,195 $ 881,004 45 General Fund 28 of 66 General - Jail (01000-1211) Narrative/Notes These accounts were used to show facility rent from the jail, but were just payments within the City's General Fund. Therefore, they had no actual financial impact on the City. It is proposed to eliminate 7017 Jail Facility Rental, Rents & Leases this internal charge. If we send two people to the academy they will need accomodations for three weeks. Current budgeted amount gets used by one person if the academy trip takes place. We have two open positions 7302 Travel & Subsistence and one filled position which needs to go to the academy. 3 In -State x3 weeks We have to pay for the correctional academy. It currently costs $900 per person plus additional expenses in the 7302 category. If we can get enough funding to return to full six -employee capacity we should always have $1800 minimum on hand to afford the academy alone. We have two vacant positions and one filled position occupied by an employee who still needs to attend the academy. 3 x 900 = $2700 is needed in case we can somehow train them next year. This figure does not account for 7303 Education & Training the training of any additional emplyees that may become necessary. 46 General Fund 29 of 66 General -Animal Control (01000-1212) Revenue and Expense Budget 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Narrative Revenues: Operating Revenue: 4104 Animal Control Licenses 90 200 235 100 175 75 200 250 4253 Misc Grants 600 - - - - 1,500 - - 4320 Misc Dog Fees 540 1,139 550 300 550 140 500 500 Total Operating Revenue: 1,230 1,339 785 400 725 1,715 700 750 Total Revenues: 1,230 1,339 785 400 725 1,715 700 750 Expenditures: Personnel Costs: 6000 Salaries 57,899 66,452 67,033 71,204 83,375 35,186 124,945 126,825 x 6001 Overtime 7,146 3,704 4,967 4,760 4,325 2,222 2,500 2,500 6100 Medicare 953 995 1,075 1,306 2,950 542 1,350 1,400 6102 Workers' Compensation 3,512 4,002 3,502 2,979 5,150 1,051 3,000 3,000 6201 Retirement Benefits 5,760 24,142 74,416 31,145 18,175 8,223 27,500 27,905 6202 Health Insurance 29,254 33,127 14,922 12,627 15,550 6,548 31,795 33,400 Total Personnel Costs: 104,524 132,422 165,915 124,020 129,525 53,773 191,090 195,030 Non -Personnel Costs: 7001 Communications 418 340 440 696 650 283 570 570 7002 Postage and Freight - - - - 100 63 130 133 7004Insurance 1,492 1,361 1,613 2,138 1,825 1,193 2,505 2,630 7009 Contracted Services 95 85 - 85 - - - - 7015 Utilities 6,153 5,900 7,954 7,229 10,000 4,557 9,569 10,047 7211 Gas & Lube 173 137 73 96 3,000 106 1,500 1,575 x 7212 Uniform Allowance - 358 1,202 90 1,200 - 1,200 1,200 7215 Operating Supplies 5,600 1,779 936 2,749 3,875 763 8,000 4,000 x 7216 Maintenance & Repair 1,145 233 40 420 4,425 728 2,000 2,000 x 7217 Small Tools & Equipment 592 173 - - 1,500 - 1,000 1,000 x 47 General Fund 30 of 66 2022 YTD General -Animal Control (01000-1212) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7222 Computer Hardware 2,500 2,500 7225 Shelter Medical Supplies 15,000 15,000 x 7300 Advertising - 312 400 - - - 7302 Travel & Subsistence 401 864 - 1,000 1,532 3,670 3,964 x 7303 Education & Training 174 200 347 1,000 285 2,000 2,000 Total Non -Personnel Costs: 16,243 11,742 12,605 13,503 28,975 9,510 49,644 46,619 Total Expenditures: $ 120,767 $ 144,164 $ 178,520 $ 137,523 $ 158,500 $ 63,282 $ 240,734 $ 241,649 48 General Fund 31 of 66 General -Animal Control (01000-1212) Narrative/Notes 6000 Salaries 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7225 Shelter Medical Supplies 7302 Travel & Subsistence A part-time position was moved to a full-time appointment. This will increase the days and times the shelter is open to the public and make Animal Control services more available. This position will be largely responsible for providing learning programs to the public and assisting citizens in all manner of activities. We have changed a full-time Animal Control Officer to Animal Control Supervisor. One of the challenges police administrators face is trying to supervise a specialization we aren't trained for and know little about. This position will allow the senior leader the ability to have more control over the functions and direction of the shelter. The supervisor will oversee staff which will allow for development of a succession plan. Staff are not currently coding to this account, and the department head will address this issue. New Shelter New Shelter New Shelter New expense to cover costs of medical services provided at the shelter 1 Out -of -State; 2 In -State 49 General Fund 32 of 66 2022 YTD General - Fire (01000-1220) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 158,822 177,129 96,404 184,471 225,500 97,623 291,015 300,500 x 6100 Medicare 2,461 2,895 1,492 3,027 4,150 1,518 3,630 3,650 6102 Workers' Compensation 17,564 18,077 7,099 13,692 21,750 5,476 12,500 12,500 6201 Retirement Benefits 15,155 47,709 7,684 66,929 49,500 20,620 64,025 66,110 6202 Health Insurance 73,425 93,273 46,991 83,090 109,123 45,732 112,140 117,750 Total Personnel Costs: 267,427 339,083 159,670 351,209 410,023 170,970 483,310 500,510 Non -Personnel Costs: 7001 Communications 9,120 8,985 10,405 8,971 12,000 4,175 11,000 11,500 x 7002 Postage and Freight 1,396 1,643 1,232 1,490 1,800 1,127 2,300 2,346 7004Insurance 23,686 19,846 23,904 27,912 33,000 14,660 30,785 32,325 7006 Legal - - - - 2,000 - 2,000 2,000 7009 Contracted Services 17,074 7,539 10,152 27,297 19,000 272 4,000 70,000 x 7011 Testing 311 305 - 496 500 204 500 500 7015 Utilities 133,616 135,868 137,329 138,726 144,000 70,376 6,041 6,343 x 7016 Heating Fuel 10,090 10,781 9,087 9,831 13,000 8,428 17,698 18,583 x 7022 Software/SaaS Subscription - - - - - - 6,000 6,000 x 7023 Inspection and Testing - - - - - - 11,000 12,000 x 7210 Vehicle Supplies 1,934 5,751 1,598 3,722 13,000 83 7,500 3,500 x 7211 Gas & Lube 3,097 3,262 2,365 2,947 10,000 1,758 3,692 3,876 7212 Uniform Allowance 1,832 2,058 2,796 977 2,200 666 2,200 2,200 x 7213 Safety Equipment - 495 1,014 2,737 45,000 12,412 12,500 12,500 x 7214 Janitorial Supplies - - - - 1,000 638 1,200 1,300 7215 Operating Supplies 5,083 6,630 5,636 4,903 8,500 1,859 9,400 9,800 x 7216 Maintenance & Repair 15,984 17,789 14,242 16,781 25,000 6,123 20,000 35,000 x 7217 Small Tools & Equipment 2,151 6,841 6,763 3,400 10,500 215 7,000 7,500 x 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 358 - 1,267 - 575 94 400 400 7301 Subscriptions & Dues 1,790 2,533 3,128 1,296 3,150 730 1,500 1,500 x 7302 Travel & Subsistence 4,004 6,365 2,872 221 11,500 7,017 10,080 14,161 x 50 General Fund 33 of 66 2022 YTD General - Fire (01000-1220) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7303 Education&Training 1,620 1,045 525 811 9,000 1,517 5,000 5,000 x 7304 Equipment Rent 665 - - - 1,800 548 1,500 1,500 8103 Capital Equipment - - - - 5,919 - - 8104 Motor Pool Rent - - 60,000 58,817 60,000 30,000 60,000 60,000 x Total Non -Personnel Costs: 233,811 237,736 294,315 311,335 426,525 168,823 235,795 322,334 Total Expenditures: $ 501,238 $ 576,819 $ 453,985 $ 662,544 $ 836,548 $ 339,793 $ 719,105 $ 822,844 51 General Fund 34 of 66 General - Fire (01000-1220) Narrative/Notes 6000 Salaries Includes one paid firefighter/emt position estimated at $65k. 7001 Communications Phones, e-dispatch, celluartablet/phone Yukon Fire - We are looking into changing our CAD/RMS @ $50,000 split with 7009 Contracted Services Police. (select in 2023, pay/implement by 2024) 7015 Utilities Removes hydrant rental @ $11,200 per month. 7016 Heating Fuel Fire Station and SMIC bay 7022 Software/SaaS Subscription ESO $6,000 7023 Inspection and Testing SCBA flow testing, air sampling, pump and ladder testing 7210 Vehicle Supplies Includes tablet mount and studded tires/wheels. 7212 Uniform Allowance Includes uniforms and jackets. 7213 Safety Equipment Personal protective clothing, devices, SCBA masks, and traffic safety 7215 Operating Supplies Hardware, ice melt, office supplices, firefighting foam 7216 Maintenance & Repair The station and fleet are aging. Tires, 2024 replace Ladder cables @ $15K 7217 Small Tools & Equipment batteries, tools, and investigator equipment 7301 Subscriptions & Dues Arson, Chiefs, Knox, Adobe Chiefs/Fire/Arson/Station Conferences 4xANC, 1xJuneau, 2 In -State (2024+2 Out- 7302 Travel & Subsistence of -State) 7303 Education & Training Recertifications, Fire/Arson/ESO Conferences, Fire Marshal Forum 8104 Motor Pool Rent A new fire truck costs approximately $800K. 52 General Fund 35 of 66 2022 YTD General - Volunteers (01000-1221) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4251 Federal GF Grants 7,313 2,668 20,201 4,979 4,500 4,766 4,500 4,500 Total Operating Revenue: 7,313 2,668 20,201 4,979 4,500 4,766 4,500 4,500 Total Revenues: 7,313 2,668 20,201 4,979 4,500 4,766 4,500 4,500 Personnel Costs: 6102 Workers' Compensation Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7023 Inspection and Testing 7210 Vehicle Supplies 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7302 Travel & Subsistence 7303 Education & Training 7806 Volunteer Fireman Stipend Total Non -Personnel Costs: Total Expenditures: 3,947 3,834 4,163 5,325 7,300 2,204 7,300 7,300 3,947 3,834 4,163 5,325 7,300 2,204 7,300 7,300 100 400 800 x 708 1,937 1,124 785 1,200 1,118 2,281 2,327 - - - - 4,500 8,783 8,800 8,900 398 615 10 639 650 253 500 500 - - - - - - 1,500 1,500 x - - - - 3,500 2,372 4,000 4,000 x 1,162 2,627 56 2,349 2,000 72 2,000 2,200 x - - 375 - 18,000 2,831 18,000 18,000 x 1,839 4,260 18,769 2,414 5,700 3,280 8,000 8,000 x 1,086 2,193 1,969 2,443 5,000 3,280 10,000 11,000 x 17,530 6,092 16,921 20,262 47,000 17,542 24,000 22,000 x 574 2,796 192 - 6,000 195 1,620 1,620 x 3,195 4,640 4,520 3,583 6,500 977 6,000 6,000 x 34,000 46,000 38,000 38,000 38,800 20,500 38,800 38,800 x 60,492 71,160 81,943 70,475 138,950 61,203 125,901 125,647 $ 64,439 $ 74,994 $ 86,106 $ 75,800 $ 146,250 $ 63,407 $ 133,201 $ 132,947 53 General Fund 36 of 66 General - Volunteers (01000-1221) Narrative/Notes 7001 Communications Cellular for tablets one for 2023 and two for 2024 7004 Insurance AMU IA, VFIS 7023 Inspection and Testing SCBA: mask, fit, test, and calibration 7210 Vehicle Supplies CAD Tablet mounts for Rescue 1, then E2 7212 Uniform Allowance Uniforms, jackets 7213 Safety Equipment Includes three sets of bunker gear at $5K each. 7215 Operating Supplies medical supplies, batteries, disposables 7216 Maintenance & Repair Station and vehicles PFDs for each riding seat, flashlights, hand tools, one tablet/keyboard for CAD in 7217 Small Tools & Equipment apparatus each year 7302 Travel & Subsistence Includes two in -state fire confrences for volunteers. 7303 Education & Training Includes recertification, online training program, and outside instructors 7806 Volunteer Fireman Stipend Decided by resolution 54 General Fund 37 of 66 2022 YTD General - Emergency Preparedness(01000-1222) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Non -Personnel Costs: 7001 Communications 1,587 2,121 2,707 1,019 2,500 - 1,000 1,000 x 7002 Postage and Freight 75 15 - 30 50 230 470 479 x 7009 Contracted Services - 6,300 - 7,259 6,400 - 6,400 6,600 x 7015 Utilities 2,398 2,533 3,072 1,701 9,000 426 1,800 1,890 x 7016 Heating Fuel - - - - - 124 - - 7215 Operating Supplies 1,723 1,573 1,429 4,036 10,000 - 2,500 2,500 x 7216 Maintenance & Repair 2,576 - 577 2,000 750 96 1,300 1,300 x 7217 Small Tools & Equipment 11,460 478 - 938 11,500 6,605 8,000 6,000 x 7302 Travel & Subsistence - 1,220 - - 5,000 1,070 2,844 3,072 x 7303 Education & Training - 390 - 246 5,000 398 2,500 2,500 x Total Non -Personnel Costs: 19,819 14,630 7,785 17,229 50,200 8,949 26,814 25,340 Total Expenditures: $ 19,819 $ 14,630 $ 7,785 $ 17,229 $ 50,200 $ 8,949 $ 26,814 $ 25,340 55 General Fund 38 of 66 General - Emergency Preparedness (01000-1222) Narrative/Notes 7001 Communications Satellite phone and long distance service. 7002 Postage and Freight Includes mailout of new tsunami maps. 7009 Contracted Services Contracted Nixle service at a set price. 7015 Utilities Costs associated with the tsunami siren. 7215 Operating Supplies AED pads and batteries for all departments and EOC PR material. 7216 Maintenance & Repair Includes generator maintenance. 7217 Small Tools & Equipment EOC equipment, organize storage & tsunami signs. This is used by any deptartment for FEMA/EOC classes. LEPC meetings, State EOC 7302 Travel & Subsistence conference (3 In -state) 7303 Education & Training Comm, CPR classes, EOC classes, State conference 56 General Fund 39 of 66 2022 YTD General - SVAC (01000-1223) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Non -Personnel Costs: 7004Insurance 3,130 2,627 3,929 4,329 5,000 2,165 4,550 4,780 7012 Other Special Services 20,000 20,000 20,000 20,000 20,000 - 20,000 20,000 x 7211 Gas & Lube 742 267 560 806 1,500 449 1,200 1,200 7215 Operating Supplies - - - - - - 3,000 3,000 x 7216 Maintenance & Repair 1,872 1,193 1,550 156 1,550 472 1,700 1,800 7303 Education & Training - - - 175 500 - 500 500 7806 Volunteer Fireman Stipend - - - - 8,800 - 10,000 10,000 Total Non -Personnel Costs: 25,744 24,087 26,039 25,466 37,350 3,085 40,950 41,280 Total Expenditures: $ 25,744 $ 24,087 $ 26,039 $ 25,466 $ 37,350 $ 3,085 $ 40,950 $ 41,280 57 General Fund 40 of 66 General - SVAC (01000-1223) Narrative/Notes 7012 Other Special Services CPV funds, check written Amount covers portable radio batteries, and these were in 1222 (Emergency 7215 Operating supplies Preparedness) before. General Fund 41 of 66 General - Building Inspection (01000-1250) Revenue and Expense Budget Revenues: Operating Revenue: 4100 Building Permits 4107 Inspection Fees Total Operating Revenue: Total Revenues: Personnel Costs: 6000 Salaries 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 40,427 98,978 45,777 71,091 65,100 65,622 70,400 71,000 - 3,553 1,363 1,626 1,650 - 1,600 1,660 40,427 102,531 47,140 72,717 66,750 65,622 72,000 72,660 40,427 102,531 47,140 72,717 66,750 65,622 72,000 72,660 75,636 81,505 114,272 134,181 163,250 73,470 167,620 174,325 1,243 1,322 1,791 2,414 2,375 1,079 2,530 2,600 878 858 2,345 2,136 10,625 322 1,000 1,000 7,766 16,750 4,837 44,400 35,575 15,899 38,000 38,575 36,986 43,338 70,466 85,626 122,920 51,407 126,335 132,650 122,509 143,773 193,711 268,757 334,745 142,177 335,485 349,150 2,202 2,024 2,582 3,076 3,600 1,588 4,000 4,500 x 146 26 271 72 125 9 50 50 1,674 1,531 1,844 3,103 1,700 2,023 4,250 4,250 - - - - 5,000 - 5,000 5,000 - 642 1,588 776 1,600 20 500 500 70 - - - 100 - 3,000 100 x 258 207 273 623 800 370 777 1,400 120 140 612 519 300 73 500 550 x 590 745 720 934 1,100 949 2,000 2,200 539 1,428 685 89 700 477 1,000 1,200 958 1,315 3,345 472 6,500 71 1,200 1,200 680 429 195 2,678 1,000 100 800 800 x 1,739 1,017 250 - 4,000 5,302 5,726 6,184 x 360 380 682 3,860 4,000 3,595 6,000 6,000 x 665 - 254 - 400 548 800 800 - - 4,000 3,921 4,000 2,000 4,000 4,000 10,001 9,884 17,301 20,123 34,925 17,125 39,603 38,734 $ 132,510 $ 153,657 $ 211,012 $ 288,880 $ 369,670 $ 159,302 $ 375,088 $ 387,884 59 General Fund 42 of 66 General - Building Inspection (01000-1250) Narrative/Notes 7001 Communications Cell phones, tablet cell, phone, long distance 7210 Vehicle Supplies Tablet mount 7212 Uniform Allowance Uniforms, rain and cold weather clothing 7301 Subscriptions & Dues ICC dues and digital subscription 7302 Travel & Subsistence The ICC certifications are only available out of state. (2x Vegas) 7303 Education & Training ICC conference & certifications 60 General Fund 43 of 66 General - Streets (01000-1310) Expense Budget 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 172,424 150,215 187,758 228,032 268,575 119,981 285,388 289,700 6001 Overtime 32,499 12,788 36,379 34,873 9,000 20,468 35,000 35,000 6002 Standby Time 4,623 4,807 (4,145) 6,449 - 6,216 5,000 5,000 6100 Medicare 3,327 2,497 3,521 4,393 4,025 2,127 4,600 4,670 6102 Workers' Compensation 25,409 20,603 24,830 36,468 19,400 3,194 20,000 20,000 6201 Retirement Benefits 19,489 45,766 62,828 77,066 60,500 21,768 61,250 62,170 6202 Health Insurance 99,361 106,192 146,558 131,946 170,331 74,752 175,022 183,775 Total Personnel Costs: 357,132 342,868 457,729 519,227 531,831 248,506 586,260 600,315 Non -Personnel Costs: 7001 Communications 509 127 180 202 375 102 375 400 7002 Postage and Freight 5,927 688 1,607 2,114 15,750 1,394 2,845 2,901 7004Insurance 20,935 22,183 25,722 28,609 28,300 1,517 32,770 34,410 7006 Legal - - - - 2,000 - 2,000 2,000 7009 Contracted Services 57,758 14,955 25,357 10,146 1,182,356 1,141,945 20,000 22,000 7011 Testing 742 514 - - 650 - 200 200 7015 Utilities 99,531 98,916 102,446 99,321 108,500 55,409 116,360 122,178 7211 Gas & Lube 33,849 23,797 38,269 50,104 72,450 37,442 78,629 82,560 7212 Uniform Allowance 270 150 150 286 850 - 300 300 7213 Safety Equipment 1,096 300 305 1,266 1,700 489 1,200 1,200 7215 Operating Supplies 71,600 84,309 133,989 100,462 102,891 83,018 5,000 5,000 x 7216 Maintenance & Repair 43,853 15,967 22,914 31,992 39,450 833 30,000 35,000 7217 Small Tools & Equipment 1,177 262 996 223 1,650 296 1,500 1,500 7221 Operating Materials - - - - - - 60,000 60,000 x 7224 Winter Sand/Salt - - - - 110,000 110,000 x 7300 Advertising - 619 136 150 400 200 250 7301 Subscriptions & Dues 206 29 240 686 500 303 618 630 7302 Travel & Subsistence 809 1,543 1,747 894 1,150 616 1,250 1,350 7303 Education & Training - 1,380 689 120 1,200 679 1,200 1,200 7304 Equipment Rent 2,178 675 865 1,477 275 - 650 650 7807 Contingency - - - - - 6,587 180,411 x 7810 Miscellaneous Expense 1,475 - - 8101 Infrastucture 126,766 61 General Fund 44 of 66 8103 Capital Equipment 24,950 8104 Motor Pool Rent - - 90,000 88,226 139,000 69,500 140,000 140,000 Total Non -Personnel Costs: 340,440 266,414 445,612 416,278 1,827,688 1,418,494 611,682 804,140 Total Expenditures: $ 697,572 $ 609,282 $ 903,341 $ 935,505 $ 2,359,519 $ 1,667,001 $ 1,197,942 $ 1,404,455 General Fund 45 of 66 Merge Streets and Snow & Ice divisions Previously, gravel and salt costs were allocated by time of year. Currently they are allocated by actual start/end of seasons. This is complicated and does not lead to correct allocation. Personnel costs were combined in 2022 for this reason. Suggest combining both divisions and creating a "Winter Sand/Salt" expense item to track these specific expenses. General - Streets (01000-1310) Narrative/Notes 7215 Operating Supplies Moved costs to new Operating Materials and Winter Sand/Salt account codes. 7221 Operating Materials Includes materials for streets, not sand/salt. 7224 Winter Sand/Salt All sand/salt costs are included here. 7807 Contingency Contingency added for additional sidewalk repair costs is funds are available 63 General Fund 46 of 66 General - City Shop (01000-1312) Revenue and Expense Budget Revenues: Operating Revenue: 4331 Shop Work Orders Total Operating Revenues: Total Revenues: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 3,244 2,721 1,474 2,472 1,775 781 1,608 1,656 3,244 2,721 1,474 2,472 1,775 781 1,608 1,656 3,244 2,721 1,474 2,472 1,775 781 1,608 1,656 120,161 88,807 89,655 92,030 113,400 58,029 120,150 121,950 6,067 6,443 9,526 7,796 8,225 5,127 10,000 10,000 1,684 5,733 2,661 2,485 5,950 2,811 5,000 5,000 1,936 1,537 1,794 1,622 1,850 953 2,000 2,100 13,117 7,728 6,936 5,161 9,075 2,134 5,500 5,500 11,766 18,714 17,493 15,547 27,850 3,027 25,788 26,820 59,447 46,739 44,755 37,667 45,626 19,356 48,915 51,360 214,178 175,701 172,820 162,308 211,976 91,436 217,353 222,730 Non -Personnel Costs: 7001 Communications 8,743 9,308 9,532 8,285 8,750 4,490 9,000 9,100 7002 Postage and Freight 1,230 1,198 2,541 5,058 1,450 2,939 5,995 6,115 7004Insurance 6,099 5,149 6,023 7,643 6,625 4,120 8,650 9,085 7009 Contracted Services 2,653 4,583 7,207 10,193 46,087 16,085 6,000 6,000 x 7010 Engineering - - - - 5,000 - - - 7011 Testing 106 432 - 1,185 - 1,222 1,225 1,500 7015 Utilities 31,849 27,802 30,199 30,651 33,000 16,732 35,137 36,894 7016 Heating Fuel 16,627 14,261 15,373 17,664 17,000 15,178 31,874 33,468 7211 Gas & Lube 10,305 5,366 3,251 2,889 7,600 2,987 6,272 6,586 7212 Uniform Allowance - - - - - 108 - - 7213 Safety Equipment 1,370 335 669 927 1,000 592 1,000 1,000 7215 Operating Supplies 37,228 21,882 28,753 26,448 28,000 11,313 28,560 28,560 7216 Maintenance & Repair 3,946 18,124 43,403 34,354 15,000 12,537 15,300 15,300 7217 Small Tools & Equipment 9,665 4,848 4,308 4,872 7,300 2,277 7,446 7,446 64 General Fund 47 of 66 General - City Shop (01000-1312) Revenue and Expense Budget 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7810 Miscellaneous Expense 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 441 1,308 2,765 2,833 2,500 1,354 2,762 2,817 525 - 328 429 500 16 1,224 1,322 x - 82 453 560 500 - 500 500 451 242 68 576 575 16 - - - - 8,000 7,842 8,000 4,000 8,000 8,000 131,238 114,920 162,873 162,409 188,887 95,965 168,946 173,693 $ 345,416 $ 290,621 $ 335,693 $ 324,717 $ 400,863 $ 187,401 $ 386,299 $ 396,423 65 General Fund 48 of 66 General - Streets (01000-1310) Narrative/Notes Contracted services were higher in 2022 due to project to perform an 7009 Contracted Services environmental assessment at the public works facility 7302 Travel & Subsistence One traveling in -state General Fund 49 of 66 General - Municipal Buildings (01000-1350) Expense Budget COMBINE 1350, 1351, 1352 Revenues: Operating Revenue: 4383 4383 Municipal Building Rent Total Operating Revenues: Total Revenues: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7015 Utilities 7016 Heating Fuel 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7810 Miscellaneous Expense 8102 Buildings Total Non -Personnel Costs: Total Expenditures: 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 109,022 42,611 64,940 31,005 52,200 - 65,000 65,000 109,022 42,611 64,940 31,005 52,200 65,000 65,000 109,022 42,611 64,940 31,005 52,200 65,000 65,000 59,057 39,139 40,476 39,145 45,800 20,918 156,775 159,125 x 190 137 (5,022) 352 500 441 500 500 885 576 620 652 675 308 690 715 8,368 6,012 4,942 3,863 3,300 1,471 3,500 3,500 5,608 14,387 20,172 16,729 10,000 4,699 34,490 35,010 45,739 33,113 14,148 12,502 15,502 6,497 46,400 48,720 119,847 93,364 75,336 73,243 75,777 34,335 242,355 247,570 737 807 893 765 775 399 810 830 18 - 53 - 50 407 830 846 13,136 12,278 17,508 23,449 18,220 13,109 27,530 28,910 12,662 12,495 18,032 12,806 14,650 8,009 15,000 15,000 73,264 77,790 82,136 83,612 90,500 48,569 101,996 107,096 19,151 20,145 13,420 20,910 25,875 23,690 49,750 52,237 668 1,610 409 693 920 645 1,354 1,421 - - - - 300 - - - 1,410 11 429 - 475 - - - - - 1,251 1,980 - 2,094 2,200 2,500 6,366 3,437 5,766 3,688 5,175 3,390 6,000 6,500 5,491 8,435 5,456 1,910 5,225 3,734 45,000 10,000 x 780 239 80 - 500 - - - 169 - 468 150 76,922 4,140 - - 60,000 - - - 210,774 141,387 145,901 149,813 222,815 104,047 250,469 225,341 $ 330,621 $ 234,751 $ 221,237 $ 223,056 $ 298,592 $ 138,382 $ 492,824 $ 472,911 67 General Fund 50 of 66 Merge City Hall, City Hall Annex, and Community Center Currently these buildings all have a separate budget, but all personnel expenses go to City Hall. The City Hall Annex budget and the Community Center budget are both uder $35k annually. This is not an effective accounting method. General - Municipal Buildings (01000-1350) COMBINE 1350, 1351, 1352 Narrative/Notes 6000 Salaries Full time maintenance position added and second custodian This will be a line item where I expect significant expense. We have major plumbing issues (Jail) which need to be corrected. I would not be surprised to find out repairs will cost well over $10,000 PUT 15K IN MUNICIPAL BUILDING BUDGET; 7216 Maintenance & Repair City Hall Annex new boiler 68 General Fund 51 of 66 2022 YTD General - Parks & Rec Admin(01000-1400) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4345 P&R: Special Events 1,203 100 2,505 1,250 1,200 1,200 Total Operating Revenues: 1,203 100 2,505 1,250 1,200 1,200 Total Revenues: 1,203 100 2,505 1,250 1,200 1,200 Expenditures: Personnel Costs 6000 Salaries 93,127 99,332 113,490 104,212 564,775 191,200 497,758 505,224 x 6001Overtime 58 1,339 - 6,693 32,775 12,571 30,000 30,000 6002 Standby Time - - - - 2,500 98 2,000 2,000 6100 Medicare 1,603 1,736 1,677 1,804 15,925 5,479 12,000 12,500 6101 Unemployment Insurance - - - 2,638 1,000 - - - 6102 Workers' Compensation 1,169 1,605 821 433 32,475 7,719 22,000 22,000 6201 Retirement Benefits 9,322 31,060 13,054 41,619 114,550 37,025 109,507 111,150 6202 Health Insurance 33,488 46,448 23,401 25,902 137,375 42,952 189,712 199,198 6209 Contra PERS DC Forfeitures - - - - - (4,742) - - Total Personnel Costs: 138,767 181,520 152,443 183,301 901,375 292,302 862,977 882,072 Non -Personnel Costs: 7001 Communications 5,733 5,347 6,377 5,564 6,400 3,379 6,000 6,000 7002 Postage and Freight 133 6 1 2 200 44 100 102 7004Insurance 1,643 1,586 2,232 2,974 2,575 1,606 3,375 3,454 7006 Legal - - - - 500 - 500 500 7009 Contracted Services 1,200 1,106 2,167 1,929 1,700 2,482 3,500 3,500 7022 Software/SaaS Subscriptions 225 225 7215 Operating Supplies 7,782 3,698 3,795 5,244 5,150 1,431 5,000 5,500 7217 Small Tools & Equipment 220 2,855 - 703 1,000 - 1,000 1,000 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 562 902 710 2,615 2,000 2,263 2,800 2,800 x 7301 Subscriptions & Dues 1,542 - 1,481 362 1,500 396 600 612 7302 Travel & Subsistence 1,067 (319) - 1,001 1,000 267 1,620 1,750 x 7303 Education & Training - - 95 249 100 - 3,000 3,000 x 7810 Miscellaneous Expense 497 (42) - 65 300 - - - Total Non -Personnel Costs: 20,379 15,139 16,858 20,708 22,425 11,868 30,220 30,943 Total Expenditures: $ 159,146 $ 196,659 $ 169,301 $ 204,009 $ 923,800 $ 304,170 $ 893,197 $ 913,015 69 General Fund 52 of 66 General - Parks & Rec Admin (01000-1400) Narrative/Notes 6000 Salaries FT maintenance position added ($36k in additional salaries added for position 2023) 7300 Advertising Includes email marketing service Includes two people (Director & Exec Asst) for in -state travel for Alaska Recreation & Park Association (ARPA) conference (slated to be in Wrangell next two years) as well as 7302 Travel & Subsistence other more local trainings on the Peninsula or Anchorage $2,000 for 2 for ARPA conference registration fees plus any additional course/certification fees and Certified Parks & Recreation Professional course, materials 7303 Education & Training and certification fees—$400-500 each 70 General Fund 53 of 66 2022 YTD General - Parks & Rec Maintenance(01000-1410) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4349 P&R: Pavilion Fees 7,570 5,878 1,234 140 - - - - x 4357 P&R: Memorial Bench Fees - - 1,000 6,485 3,000 - 2,000 2,000 x Total Operating Revenues: 7,570 5,878 2,234 6,625 3,000 - 2,000 2,000 Total Revenues: 7,570 5,878 2,234 6,625 3,000 - 2,000 2,000 Expenditures: Non -Personnel Costs: 7001 Communications 208 195 335 410 500 355 1,000 1,000 7002 Postage and Freight 600 417 19 622 700 - 105 105 7004 Insurance 10,620 9,277 11,748 15,445 14,100 7,584 15,930 16,757 7009 Contracted Services 3,192 44,673 9,347 17,723 7,500 305 20,000 21,100 7011 Testing 1,208 264 102 3 1,400 - 200 200 7015 Utilities 20,444 17,726 23,480 17,052 26,000 6,556 26,000 26,000 7016 Heating Fuel 1,029 507 385 2,580 1,600 - 1,850 1,900 7017 Rents & Leases - - - 200 2,500 - 2,500 2,900 7210 Vehicle Supplies 2,203 297 - 485 1,000 541 1,200 1,200 7211 Gas & Lube 7,244 3,873 3,376 5,428 10,000 2,370 11,500 11,500 7212 Uniform Allowance 718 365 1,442 1,323 1,500 478 2,000 2,000 x 7213 Safety Equipment 1,268 1,333 518 487 1,275 28 1,300 1,300 7214 Janitorial Supplies 2,310 117 - 1,648 2,300 1,572 6,400 6,400 x 7215 Operating Supplies 13,144 14,036 8,708 5,391 15,000 6,487 17,250 17,250 7216 Maintenance & Repair 15,707 8,799 2,267 5,552 15,725 3,013 1,580 1,580 7217 Small Tools & Equipment 7,117 2,759 5,072 9,110 5,350 3,872 6,200 6,200 7300 Advertising 675 669 1,969 3,269 2,000 4,237 5,000 5,000 x 7301 Subscriptions & Dues 380 875 - - 400 - 400 400 7302 Travel & Subsistence 899 414 731 155 1,000 1,142 1,620 1,750 x 7303 Education&Training 849 125 390 - 1,000 540 2,300 2,300 x 7304 Equipment Rent 2,410 - - 100 2,000 278 2,000 2,000 7810 Miscellaneous Expense 91 114 55 - 700 700 700 8103 Capital Equipment 20,498 5,092 7,584 123,014 50,000 15,983 2,500 2,500 8104 Motor Pool Rent - - 12,000 11,763 12,000 6,000 92,000 92,000 x 8105 Improvements other than Buildings - - - 761 - - 10,000 - x Total Non -Personnel Costs: 112,814 111,927 89,528 222,521 175,550 61,342 231,535 224,042 Total Expenditures: $ 112,814 $ 111,927 $ 89,528 $ 222,521 $ 175,550 $ 61,342 $ 231,535 $ 224,042 71 General Fund 54 of 66 General - Parks & Rec Maintenance (01000-1410) Narrative/Notes 4349 Pavilion Fees The revenue is recorded in department 1411 4357 Memorial Bench Fees The figure is unpredictable due to nature of revenue, estimated one bench at $2,000 7212 Uniform Allowance Replacements and jackets 7214 Janitorial Supplies New trashbags for bigbellys. Cost split with campground Digital and paper advertising expenses, mostly job recruitment ads, which increased substantially the last two years due to many positions going unfilled for long periods of 7300 Advertising time 2 people (Parks Operations Supervisor and maintenance worker) for ARPA conference 7302 Travel & Subsistence travel. Potentially includes more local training $2,000 for 2 for ARPA conference registration fees plus any additional 7303 Education & Training course/certification fees i.e. playground certification course fees, ADA/Inclusive course 8104 Motor Pool Rent 2 trucks each year, +the 12,000 fr/2022 8105 Improvements other than Buildings In 2023 we will need to replace flag poles & water heater 72 General Fund 55 of 66 2022 YTD General - Parks & Rec Campgrounds(01000-1411) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4349 P&R: Pavilion Fees - 4,807 3,477 6,818 4,750 6,224 8,160 8,323 4350 P&R: Camping Fees 500,977 538,325 421,664 960,360 1,000,000 525,674 1,072,375 1,093,822 4351 P&R: Camping w/Utilities 338,077 353,383 207,317 400,138 450,000 466,936 750,000 775,000 4358 P&R: Camping Reservation Cancellation Fees - - - - 50,000 35,964 51,000 52,020 Total Operating Revenues: 839,054 896,514 632,458 1,367,316 1,504,750 1,034,797 1,881,535 1,929,165 Total Revenues: 839,054 896,514 632,458 1,367,316 1,504,750 1,034,797 1,881,535 1,929,165 Expenditures: Non -Personnel Costs: 7001 Communications 5,388 6,197 7,318 7,311 6,725 3,422 7,500 7,900 x 7002 Postage and Freight 1,270 398 133 716 1,275 249 800 800 7003 Bank and Credit Card Fees 19,016 21,068 48,670 84,110 92,935 51,093 105,000 110,000 7004 Insurance 2,471 2,287 2,481 3,360 2,875 1,911 4,015 4,215 7009 Contracted Services 31,420 44,136 35,133 88,921 91,000 21,700 50,000 55,000 7011 Testing 434 155 - - 450 - 200 200 7015 Utilities 113,784 115,104 98,235 109,910 150,000 49,080 103,068 108,222 7016 Heating Fuel - 73 200 259 500 - 500 525 7210 Vehicle Supplies 163 - - 22 475 49 500 500 7211 Gas & Lube 5,871 4,069 4,236 3,329 9,200 - 5,000 5,000 7212 Uniform Allowance 732 564 1,107 1,096 2,000 763 2,500 2,000 x 7213 Safety Equipment 800 758 86 290 1,200 - 500 500 7214 Janitorial Supplies 9,032 1,436 1,359 11,808 8,500 5,820 11,873 12,000 7215 Operating Supplies 26,020 33,019 28,437 20,038 21,350 5,837 15,000 15,000 7216 Maintenance & Repair 20,124 10,616 4,775 9,566 13,325 3,627 10,000 10,000 7217 Small Tools & Equipment 4,834 32,315 3,418 6,511 5,425 - 7,000 7,000 7221 Operating Materials - - - - - - 15,000 15,000 x 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 1,840 328 369 2,801 5,000 2,071 5,000 5,000 7301 Subscriptions & Dues 2,901 974 - 230 3,150 - 1,000 1,000 7302 Travel & Subsistence 949 1,716 - 474 2,000 330 500 500 7303 Education & Training - 280 103 249 2,000 - 200 200 7810 Miscellaneous Expense 141 4,810 1,151 - 1,250 - - - 8103 Capital Equipment - 6,721 - 5,888 100,000 - 80,000 50,000 8104 Motor Pool Rent - - 9,500 9,313 9,500 4,750 9,500 9,500 Total Non -Personnel Costs: 247,190 287,024 246,711 366,202 530,135 150,702 437,156 422,562 Total Expenditures: $ 247,190 $ 287,024 $ 246,711 $ 366,202 $ 530,135 $ 150,702 $ 437,156 $ 422,562 73 General Fund 56 of 66 General - Parks & Rec Campgrounds (01000-1411) Narrative/Notes 7001 Communications New tablet at chamber 7212 Uniform Allowance Replacements /jackets 7221 Operating Materials Split operating supplies General Fund 57 of 66 2022 YTD General - Parks & Rec Cemetery (01000-1412) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Non -Personnel Costs: 7004 Insurance 102 87 72 48 100 26 55 60 7009 Contracted Services 9,475 - 8,055 6,915 35,000 - - - x 7015 Utilities 277 238 274 231 300 40 300 300 7211 Gas & Lube - - - 34 - - 50 50 7215 Operating Supplies 2,350 980 865 5,000 1,000 1,000 7216 Maintenance & Repair 2,248 360 - 1,000 1,000 1,000 7221 Operating Materials - - - 50,000 50,000 x 7301 Subscriptions & Dues - 750 - - 8103 Capital Equipment 8,458 - 70,000 9,403 60,597 x Total Non -Personnel Costs: 22,910 1,665 8,401 8,093 112,150 9,468 113,002 52,410 Total Expenditures: $ 22,910 $ 1,665 $ 8,401 $ 8,093 $ 112,150 $ 9,468 $ 113,002 $ 52,410 75 General Fund 58 of 66 General - Parks & Rec Cemetery (01000-1412) Narrative/Notes 7009 Contracted Services Community Development is covering these costs 7221 Operating Materials Soil for backfill; grave markers Did not spend in 2022 as expected, amount to be reappropriated in capital equipment and will be used in conjunction with the operating materials for 8103 Capital Equipment grave stone and marker replacements 76 General Fund 59 of 66 2022 YTD General - Parks & Rec Sports & Rec (01000-1420) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4342 P&R: Class Registrations 11,112 17,393 2,785 1,409 315 1,500 1,500 4343 P&R: Facility Rental 6,307 8,470 4,277 28 8,052 9,000 9,180 4345 P&R: Special Events 14,245 18,353 5,271 10,423 18,500 9,763 19,917 20,315 Total Operating Revenues: 31,664 44,216 12,333 11,860 18,500 18,130 30,417 30,995 Total Revenues: 31,664 44,216 12,333 11,860 18,500 18,130 30,417 30,995 Expenditures: Non -Personnel Costs: 7001 Communications 3,972 3,234 3,546 3,013 3,650 1,747 4,000 4,000 x 7002 Postage and Freight 461 75 193 997 425 580 1,182 1,206 7003 Bank and Credit Card Fees - 33 182 1 1,000 - - - x 7004Insurance 2,057 1,693 1,514 1,765 2,275 866 1,820 1,915 7009 Contracted Services 26,576 16,788 10,417 5,361 23,000 8,259 15,000 15,000 x 7017 Rents & Leases 54,400 42,823 44,047 - 54,150 12,600 80,000 80,000 x 7022 Software/SaaS Subscriptions - - - - - - 3,774 4,000 x 7211 Gas & Lube 121 86 389 538 345 186 390 409 7212 Uniform Allowance - - 191 480 300 - 1,000 1,000 x 7213 Safety Equipment - - - 983 600 205 450 450 7215 Operating Supplies 19,986 22,142 12,303 26,362 28,000 4,641 32,200 32,200 7216 Maintenance & Repair 616 766 538 - 625 64 550 550 7217 Small Tools & Equipment 1,450 1,211 1,858 1,214 1,300 915 2,000 2,000 7300 Advertising 1,063 980 262 307 1,175 133 1,000 1,000 7301 Subscriptions & Dues 257 618 15 3,480 4,000 3,800 100 100 x 7302 Travel & Subsistence 629 382 - 355 1,250 140 1,620 1,750 x 7303 Education & Training 359 250 1,397 434 1,500 70 2,500 2,500 x 7304 Equipment Rent 300 - - - 200 - - - Total Non -Personnel Costs: 112,247 91,081 76,852 45,290 123,795 34,205 147,586 148,080 Total Expenditures: $ 112,247 $ 91,081 $ 76,852 $ 45,290 $ 123,795 $ 34,205 $ 147,586 $ 148,080 77 General Fund 60 of 66 General - Parks & Rec Sports & Rec (01000-1420) Narrative/Notes 7001 Communications Cell, Ipad, Other IT 7003 Bank and Credit Card Fees Fees were passed on to the consumer 7009 Contracted Services Inflation rate & cost of goods 7017 Rents & Leases AVTEC agreement 7022 Software/SaaS Subscriptions RecDesk subscription increased 7212 Uniform Allowance No uniforms for fall/winter staff 7301 Subscriptions & Dues Moved to new Software code (RecDesk) 2 people (Sports & Rec Coordinator & Rec Asst) for ARPA conference travel and 7302 Travel & Subsistence local trainings. $1,500 for two for ARPA conference registration fees plus additional 7303 Education & Training course/certification fees, CPRP certification for one 78 General Fund 61 of 66 2022 YTD General - Parks & Rec BGC(01000-1430) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Non -Personnel Costs: 7001 Communications 7,573 8,417 9,343 8,136 8,525 4,468 8,500 8,500 7004 Insurance 4,081 3,030 2,674 1,199 4,350 59 125 130 7009 Contracted Services 48,127 39,470 188,875 178,160 200,000 85,000 190,000 190,000 x 7016 Heating Fuel - - 1,276 10 - - 5,000 5,000 x 7211 Gas & Lube 1,196 1,242 385 160 400 400 7213 Safety Equipment 87 209 - - - 100 100 7215 Operating Supplies 22,395 23,201 5,738 (280) 14,900 5,000 5,000 7216 Maintenance & Repair 609 911 799 122 1,575 15,000 15,000 x 7217 Small Tools & Equipment - 1,267 939 14 - 1,000 1,000 8104 Motor Pool Rent - - 12,000 11,763 10,500 5,250 11,000 11,000 Total Non -Personnel Costs: 84,068 77,747 222,029 199,284 239,850 94,777 236,125 236,130 Total Expenditures: $ 84,068 $ 77,747 $ 222,029 $ 199,284 $ 239,850 $ 94,777 $ 236,125 $ 236,130 79 General Fund 62 of 66 General - Parks & Rec BGC (01000-1430) Narrative/Notes 7009 Contracted Services Boys & Girls Club agreement 7016 Heating Fuel Boys & Girls Club agreement 7216 Maintenance & Repair Repairs to facility General Fund 63 of 66 2022 YTD General - Library and Museum (01000-1500) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 4251 Federal GF Grants 3,404 2,229 1,250 - - 43,777 - - 4252 State GF Grants 7,000 7,000 7,000 7,000 7,000 - 7,000 7,000 x 4253 Misc GF Grants - 979 - - 8,410 400 - - 4370 Library Service Revenue 14,340 13,687 3,631 7,841 12,200 5,243 10,695 10,909 4371 Library Circulation Revenue 3,986 3,316 582 34 3,325 97 198 202 4373 Museum Admissions 10,318 10,636 482 7,125 11,075 3,710 7,568 7,720 Total Operating Revenues: $ 39,048 $ 37,846 $ 12,945 $ 22,000 42,010 53,227 25,462 25,831 Total Revenues: $ 39,048 $ 37,846 $ 12,945 $ 22,000 42,010 53,227 25,462 25,831 Expenditures: Personnel Costs 6000 Salaries 198,599 193,893 215,038 219,189 312,270 144,378 356,420 361,766 6001 Overtime 36 - - 38 - 11 500 500 6100 Medicare 3,814 3,485 3,931 4,657 8,425 3,141 6,450 6,500 6102 Workers' Compensation 2,069 1,826 1,648 1,064 1,450 1,344 2,750 2,750 6201 Retirement Benefits 16,845 52,972 81,289 74,569 54,600 27,850 70,000 71,050 6202 Health Insurance 99,982 111,171 104,660 52,871 31,144 41,665 102,800 108,000 Total Personnel Costs: $ 321,345 $ 363,347 $ 406,566 $ 352,388 407,889 218,390 538,920 550,566 Non -Personnel Costs: 7001 Communications 13,682 12,887 13,644 12,247 13,500 7,648 14,000 14,500 7002 Postage and Freight 7,021 7,196 4,881 5,142 8,500 4,463 9,104 9,286 7004Insurance 10,933 9,795 12,809 16,715 15,375 9,205 19,290 20,255 7006 Legal - - - - 500 - 500 500 7009 Contracted Services 57,449 66,527 59,312 50,832 - 3,620 47,700 47,700 7011 Testing 433 102 102 - 425 - 200 200 7012 Other Special Services 10,754 7,148 7,210 6,890 9,000 - 9,500 9,500 7015 Utilities 59,722 54,773 45,183 47,847 56,000 22,968 48,232 50,643 7016 Heating Fuel 3,461 7,020 10,897 13,606 16,000 7,653 16,072 16,875 7017 Rents & Leases 860 1,333 653 1,448 2,100 - - - 7022 Software/SaaS Subscriptions 2,000 2,000 7201 Library Books 9,780 7,178 10,113 6,453 10,150 5,216 10,150 10,150 x 81 General Fund 64 of 66 2022 YTD General - Library and Museum (01000-1500) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7202 Library Periodicals 1,850 2,797 2,113 44 2,250 1,735 2,250 2,250 x 7203 Library Standing Orders 941 3,053 - - 4,000 42 4,000 4,000 x 7204 Library Non -Print 3,569 5,060 7,081 2,484 5,500 195 2,000 2,000 7205 Library Electronic Materials - 1,750 4,061 8,011 4,500 1,930 4,500 4,500 7208 Museum Collection Supplies 2,028 480 619 915 1,200 - 1,000 1,000 7214 Janitorial Supplies 4,473 4,144 577 2,152 3,150 753 1,600 2,000 x 7215 Operating Supplies 17,098 14,337 10,427 12,832 22,360 11,438 22,000 22,000 7216 Maintenance & Repair 4,093 18,297 22,131 36,838 58,000 17,297 58,000 58,000 x 7217 Small Tools & Equipment 6,327 16,554 2,392 4,717 7,000 36,033 4,000 4,000 x 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 3,512 2,355 1,896 1,458 3,975 219 500 500 x 7301 Subscriptions & Dues 973 410 1,570 2,222 1,225 465 1,225 1,225 7302 Travel & Subsistence 5,951 2,505 2,496 2,812 2,650 4,197 10,000 10,000 x 7303 Education & Training 1,698 1,146 1,428 1,069 1,500 673 2,000 2,000 7304 Equipment Rent 2,858 148 79 - 1,350 - 1,350 1,350 7810 Miscellaneous Expense 2,225 1,006 222 27 1,000 - - - Total Non -Personnel Costs: $ 231,691 $ 248,001 $ 221,896 $ 236,761 251,210 135,748 293,672 298,934 Total Expenditures: $ 553,036 $ 611,348 $ 628,462 $ 589,149 $ 659,099 $ 354,138 $ 832,592 $ 849,500 82 General Fund 65 of 66 General - Library and Museum (01000-1500) Narrative 4252 State GF Grants The amount reflects PLA grant for library improvement 7201 Library Books The PLA grant covers a portion of purchase 7202 Library Periodicals The PLA grant covers a portion of purchase 7203 Library Standing Orders The PLA grant covers a portion of purchase 7214 Janitorial Supplies The amount has changed back to 2019 levels 7216 Maintenance & Repair The amount covers roof, leaks, plumbing, and heating system 7217 Small Tools & Equipment In 2022 the City had a grant for computers and cameras. Expenses are not continuing 7300 Advertising There is no need for continued advertising 7302 Travel & Subsistence The amount represents travel expenses and on -site education 83 General Fund 66 of 66 City of Seward Enterprise Fund Overview Biennial Budget Review FY23 FY24 Enterprise Fund Budgeted Expense (Not Including Personnel) 2018 2019 2020 2021 2022 2022 2023 2024 Account Description Actual Actual Actual Actual Budget Y-rD Budget Budget 11000 0900 Harbor Debt Service 247,214 154,237 445,134 0 465,026 42,425 418,850 414,600 11000 2000 Harbor General -285,933 -240,254 -110,610 1,178,023 -207,185 -243,023 16,673 5,171 110002001 Harbor Admin -400,828 -418,109 -547,179 -558,448 -411,339 -280,892 -524,541 -536,298 11000 2002 Floats, Docks and Wharves 2,890,364 2,566,911 2,730,179 1,394,453 2,760,217 752,807 2,770,042 2,820,733 110002004 Harbor 50-ton Boat Lift 133,034 133,820 134,671 128,828 269,976 134,657 147,420 150,212 11000 2005 Harbor Electric System 478,689 451,212 509,479 506,600 543,060 295,525 623,510 655,265 120002500 SMIC General 118,922 29,393 36,660 -12,537 961,353 83,567 113,748 96,873 120002501 SMIC Basin (mmdi,e Ea.1a,d N.r1h ooa.) 111,562 111,271 88,186 45,985 126,531 61,514 191,715 196,818 120002504 SMIC 330-ton Lift 489,927 470,442 527,912 337,089 524,700 181,219 643,382 641,401 120002505 SMIC Syncrolift Operations 525,950 525,974 527,193 1,651,663 526,026 749 1,333,220 1,333,265 13000 2900 Parking Expenses 99,067 99,815 63,966 50,409 221,234 125,575 93,174 94,917 15000 0900 Electric Debt Service 365,146 20,903 0 0 194,353 104,140 792,103 781,853 15000 3000 Electric Operations (C.-M. s-ddy ce, aid sad1.11- op,) 3,753,768 3,022,931 2,996,266 2,580,270 5,681,624 892,959 4,309,330 4,347,378 150003001 Electric Admin 385,063 374,924 343,533 338,173 462,665 168,211 196,950 200,150 150003004 Transmission OP&Maint. 24,335 45,213 32,086 418,890 826,700 577,836 512,500 12,500 150003005 Distribution OP&Maint. 2,147 170,947 72,423 36,818 33,825 0 30,000 30,000 15000 3006 Wholesale Power 5,224,986 5,308,955 5,717,020 6,024,500 5,922,950 2,551,591 6,101,000 6,101,000 150003007 Work Orders -77,498 -72,557 8,456 -11,141 -105,025 120,929 0 0 M-d m General 0ps 17000 0900 Water Debt Service 155,576 18,303 16,016 13,904 156,845 15,523 154,662 154,666 170004000 Water - General 1,020,587 1,069,586 881,718 583,466 621,545 341,948 1,041,594 1,068,064 170004002 Water -SMIC 65,972 55,286 61,399 58,935 69,450 33,626 73,969 77,840 180000900 Waste Water Debt Service 75,477 16,007 72,632 13,924 79,522 0 71,480 71,480 180004500 WasteWater- General 738,536 795,509 756,569 569,318 919,290 259,918 787,060 797,798 180004502 WasteWater -SMIC 65,399 51,041 62,784 101,956 78,800 45,793 86,106 88,698 19100 0000 Heathcare 2,448,744 1,020,126 1,127,220 1,131,228 1,134,945 0 1,152,620 1,167,388 19200 0000 Seward Mountain Haven 3,286,375 3,020,138 2,628,289 2,624,367 2,574,260 259,253 2,637,947 2,634,202 $ 21,942,582 $ 18,802,025 $ 19,182,005 $ 19,206,673 $ 24,431,348 $ 6,525,851 $ 23,774,514 $ 23,405,974 E,dm-d F12022 A-1: $ 13,051,701 85 Enterprise Fund Overview 1 of 3 Account Description 2018 Acme) Enterprise Fund Budgeted Expense (Personnel only) 2019 2020 Acme) Acme) 2021 Acme) 2022 Budge 2022 YTD 2023 Budge 2024 Budge FTE Included/NOt included 110002000 Harbor General 226,476 242,101 188,130 124,781 222,750 142,969 338,500 343,904 3.00 110002001 Harbor Admin 331,391 321,338 351,788 385,728 400,500 171,686 381,608 386,560 3.00 110002002 Floats, Docksa nd Wharves 268,851 283,694 284,387 327,987 378,483 128,431 306,795 311,435 2.50 110002004 Harbor 50-ton Boat Lift 60,089 66,473 56,061 84,040 79,769 42,942 92,070 93,520 1.00 Total FTE for Harbor/SMIC k 14 indudeing New 110002005 Harbor Electric System 55,073 48,200 42,941 31,628 55,468 16,739 36,690 37,238 0.25 Harbor 11 position 120002500 SMIC General 19,304 40,763 39,890 34,934 44,870 13,995 234,703 238,365 2.90 120002501 SMIC Basin l-bn.-t-N.1n ood:g 520 6,007 1,394 0 9,023 2,790 8,705 8,898 0.10 120002504 SMIC 330-ton Lift 86,731 114,632 109,893 130,945 106,667 57,817 128,645 131,483 1.25 130002900 Parking Expenses 113,193 85,060 13,069 6,113 46,430 0 68,581 69,945 1.50 New parking supervisor position 150003000 Electric Op-tions lcomm-1-try c.n -s,enamn op,) 1,394,316 1,491,636 1,461,291 1,635,143 1,728,563 386,708 1,314,716 1,335,618 8.00 150003001 Electric Admin 286,796 270,166 307,798 291,474 415,129 129,718 354,996 364,202 2.00 T-I FTE Tor Electric is 11- allocated based on 150003004 T,.-ission OP&Main. 26,140 66,206 10,307 14,139 49,078 47,492 78,600 79,783 0.25 actual work Tor 3004, 3005, 3007 150003005 Distribution OP&Main 51,580 49,070 111,951 82,568 69,268 35,189 81,745 82,960 0.15 150003007 Work Orders 194,042 131,440 101,168 103,081 229,684 50,297 108,050 109,670 0.70 17000 4000 Water -General 340,941 379,986 355,261 305,209 447,889 164,869 325,047 332,976 2.00 170004002 Water-SMIC 0 0 0 0 0 0 84,143 86,327 0.50 180004500 W.-W.- - &-.1 203,940 202,301 251,236 284,770 334,863 154,481 325,047 332,976 2.00 180004502 W.-W.- - SMIC 0 0 0 0 0 0 84,143 86,327 0.50 $ 3,659,383 $ 3,799,073 $ 3,686,565 $ 3,842,540 $ 4,618,434 $ 1,546,121 $ 4,352,783 $ 4,432,187 32 -1-t d FY2022 A. -I: $ 3,092,243 86 Enterprise Fund Budgeted Revenue 2018 2019 2020 2021 2022 2022 2023 2024 Account Description Actual Actual Actual Actual Budget YTD Budget Budget 11000 2000 Harbor General 379,685 443,907 425,380 356,283 339,750 161,786 351,234 357,804 11000 2002 Floats, Docks and Wharves 2,037,858 2,032,815 1,947,906 2,175,085 1,910,328 1,592,735 2,188,366 2,236,103 11000 2004 Harbor 50-ton Boat Lift 101,025 87,393 81,181 96,050 89,425 57,741 97,945 99,939 11000 2005 Harbor Electric System 380,609 360,133 410,775 411,067 380,450 189,963 419,449 427,828 12000 2500 SMIC General 301,269 252,114 332,421 327,630 325,275 321,252 372,450 372,450 12000 2501 SMIC Basin (Combine East and North Docks) 55,618 107,802 100,176 83,450 88,275 66,839 90,010 92,707 12000 2504 SMIC 330-ton Lift 219,846 247,475 201,580 255,671 223,100 131,532 279,926 287,961 12000 2505 SMIC Syncrolif Ops 64,000 64,000 65,800 67,600 64,900 50,700 69,650 71,750 13000 0000 Parking Revenue 365,305 385,490 274,421 432,527 341,350 142,234 341,420 348,205 150000000 Electric Revenue 11,007,190 12,118,135 12,203,976 12,606,676 13,272,435 6,667,523 13,192,494 13,323,144 17000 0000 Water Revenue 1,394,714 1,532,441 1,333,760 1,516,949 1,430,150 698,129 1,512,339 1,542,936 18000 0000 WasteWater Revenue 1,209,215 1,308,390 1,272,611 1,244,172 1,267,525 617,980 1,282,494 1,317,540 19100 0000 Heathcare 6,725 63,550 146,524 16,549 16,828 7,561 15,000 15,000 19200 0000 Seward Mountain Haven 3,353,308 2,896,637 2,643,683 3,181,200 2,894,640 1,613,751 3,273,812 3,369,202 Total Revenue 20,876,368 21,900,282 21,440,194 22,770,909 22,644,431 12,319,724 23,486,588 23,862,568 Estimated FY2022 Actual: $ 24,639,449 87 Enterprise Fund Overview 3 of 3 City of Seward Harbor Enterprise Fund Biennial Budget Review FY23 FY24 Harbor - Revenue & Expenditures 2023 2024 Revenue 11000-2000 General Operations $ 55,234 $ 56,304 11000-2002 Harbor Floats, Wharves & Docks $ 2,035,566 $ 2,076,303 11000-2004 50-ton Boat Lift $ 97,945 $ 99,939 11000-2005 Harbor Electric System $ 419,449 $ 427,828 Total: $ 2,608,194 $ 2,660,374 Land Rents and Leases 11000-5000 General Operations $ 290,000 $ 295,000 11000-5000 Harbor Floats, Wharves & Docks $ 142,000 $ 149,000 Land Rents and Leases Total: $ 432,000 $ 444,000 Total Revenue and Land Rents and Leases: $ 3,040,194 $ 3,104,374 Non -operating Revenue 11000-5901 General Operations $ 6,000 $ 6,500 11000-5905 Harbor Floats, Wharves & Docks $ 10,800 $ 10,800 Total non -operating revenue: $ 16,800 $ 17,300 Total Revenue: $ 3,056,994 $ 3,121,674 Expenditures 11000-0900 Debt Service Interest $ 48,850 $ 29,600 11000-2000 General Operations $ 355,173 $ 349,075 11000-2001 Administration $ (142,933) $ (149,738) 11000-2002 Harbor Floats, Wharves & Docks $ 3,076,837 $ 3,132,168 11000-2004 50-ton Boat Lift $ 239,489 $ 243,732 11000-2005 Harbor Electric System $ 660,200 $ 692,503 Total: $ 4,237,616 $ 4,297,340 Transfers Out: $ 469,030 $ 479,205 Total Expenditures: $ 4,706,646 $ 4,776,545 Revenue over expenses: $ (1,649,652) $ (1,654,871) Depreciation Expense: $ 1,545,040 $ 1,545,040 Motor Pool Rent: $ 64,000 $ 64,000 Total Expenditures Less Depreciation & Motor Pool: $ 3,097,606 $ 3,167,505 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ (57,412) $ (63,131) 89 Harbor Enterprise Fund 2 of 18 2022 YTD Harbor Debt Service (11000-0900) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 174,647 154,237 130,134 98,850 42,425 48,850 29,600 8013 Amortize Deferred Loss on Bon( 23,567 - - 16,176 - - - 8300 Debt Service Principal 49,000 - 315,000 350,000 - 370,000 385,000 Total Non -Personnel Costs: 247,214 154,237 445,134 465,026 42,425 418,850 414,600 Total Expenditures: $ 247,214 $ 154,237 $ 445,134 $ $ 465,026 $ 42,425 $ 418,850 $ 414,600 90 Harbor Enterprise Fund 3 of 18 2022 YTD Harbor General Operations(11000-2000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenues: 5150 Shower Fees 14,909 15,672 12,107 16,331 14,700 6,984 14,248 14,533 5157 North Harbor Launch Fee 30,893 30,921 19,037 24,851 26,900 1,794 25,348 25,855 x 5158 South Harbor Launch Fee 10,070 13,388 13,832 13,664 14,275 9,164 13,937 14,216 5800 Labor and Services 630 420 598 315 450 105 500 500 5899 Miscellaneous Revenue 539 953 3,052 132 1,150 643 1,200 1,200 Total Operating Revenue: 57,040 61,354 48,627 55,293 57,475 18,691 55,234 56,304 Non -Operating Revenue: 5000 Land Rents and Leases 5901 EF Investment Interest Total Non -Operating Revenue: Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7010 Engineering 7011 Testing 7015 Utilities 7016 Heating Fuel 7211 Gas & Lube 7213 Safety Equipment 91 270,948 272,498 281,838 292,232 274,325 140,616 290,000 295,000 51,697 110,054 94,915 8,758 7,950 2,478 6,000 6,500 322,645 382,553 376,753 300,990 282,275 143,094 296,000 301,500 $ 379,685 $ 443,907 $ 425,380 $ 356,283 $ 339,750 $ 161,786 $ 351,234 $ 357,804 104,804 114,946 117,364 131,318 149,075 79,358 169,550 172,544 5,211 4,158 6,473 2,874 5,250 2,347 5,000 5,075 13,260 14,270 13,068 14,857 12,150 11,417 23,000 23,000 2,582 2,536 3,533 2,743 3,100 1,399 3,150 3,200 9,236 10,366 9,358 8,361 16,500 4,098 8,500 8,625 37,965 20,469 (21,672) (23,392) 36,675 11,069 37,300 37,960 53,417 75,356 60,005 (11,980) - 33,280 92,000 93,500 226,476 242,101 188,130 124,781 222,750 142,969 338,500 343,904 1,989 2,862 3,421 3,456 2,500 1,030 3,600 3,600 2,971 2,340 2,269 2,468 2,600 796 2,500 2,550 x - 2,107 528 302 3,000 240 800 800 5,920 7,599 9,352 10,422 8,120 5,747 15,300 15,300 41,005 56,035 41,526 63,540 50,000 50,598 90,100 90,100 - - - - 5,000 - - - 619 711 102 600 1,000 407 510 510 65,409 60,688 66,579 71,246 70,000 22,949 70,000 73,500 8,939 7,098 6,251 7,410 12,000 6,951 14,596 15,326 13,028 10,531 10,364 14,719 16,000 10,418 21,877 22,971 6,235 9,139 9,483 9,407 9,500 2,665 9,500 9,690 x Harbor Enterprise Fund 4 of 18 2022 YTD Harbor General Operations(11000-2000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7214 Janitorial Supplies 8,867 9,172 9,640 10,323 10,025 3,707 9,600 9,792 x 7215 Operating Supplies 4,303 6,078 5,133 6,876 6,800 2,732 5,500 6,000 7216 Maintenance & Repair 17,442 16,539 18,028 20,005 16,650 3,479 18,000 18,000 7217 Small Tools & Equipment 3,564 5,511 83,445 2,516 6,500 1,387 3,000 3,000 7222 Computer Hardware - - - - - - 2,500 2,500 7300 Advertising 1,204 (66) 256 700 327 350 350 7301 Subscriptions & Dues 150 354 - 400 - 500 500 x 7302 Travel & Subsistence 347 149 - 1,490 5,900 6,372 x 7325 Harbor Internal Cost Allocation (533,676) (504,141) (572,225) (583,108) (590,105) (295,053) (607,810) (626,040) x 7808 Bad Debt Expense - - 12,861 2,150 1,000 1,000 7810 Miscellaneous Expense 524 662 9 575 - - 7900 Depreciation Expense 41,228 42,376 158,626 1,537,625 135,400 325,350 325,350 8001 Unrealized Loss on Investments - - - (23,567) - (74,892) - - x 8104 Motor Pool Rent 24,000 24,000 24,000 23,527 24,000 12,000 24,000 24,000 Total Non -Personnel Costs: (285,933) (240,254) (110,610) 1,178,023 (207,185) (243,023) 16,673 5,171 Total Expenditures: $ (59,458) $ 1,847 $ 77,520 $ 1,302,804 $ 15,565 $ (100,054) $ 355,173 $ 349,075 92 Harbor Enterprise Fund 5 of 18 Harbor General Operations (11000-2000) Narrative/Notes 5157 North Harbor Launch Fee The ramp was repaired in 2022. We expect more users. 7002 Postage and Freight 7213 Safety Equipment 7214 Janitorial Supplies 7301 Subscriptions & Dues 7302 Travel & Subsistence 7325 8001 Harbor Internal Cost Allocation Unrealized Loss on Investments There is a fuel surcharge increase. Price increase for safety supplies look at 2018, 2019, 2020. Price increase Includes new deputy harbormaster dues and subscriptions. Two trips to Seattle, three trips to Anchorage SWPPP training and ten OSHA trainings. Allocated from other Harbor and SMIC departments to cover general expenses - From expense account Harbor General Indirect Costs - 7321. These are in departments 11000-2002, 11000- 2004, 11000-2005, 12000-2501 and 12000-2504 No amount budgeted due to uncertain market conditions. 93 Harbor Enterprise Fund 6 of 18 2022 YTD Harbor Administration(11000-2001) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 181,834 168,524 195,455 226,712 230,025 110,736 223,085 225,980 x 6001 Overtime 15,615 9,889 15,001 8,422 13,525 3,244 7,000 7,105 6100 Medicare 3,182 2,803 3,335 3,549 3,550 1,787 3,595 3,650 6102 Workers' Compensation 7,935 8,029 6,795 6,460 15,750 2,065 4,350 4,415 6201 Retirement Benefits 19,070 25,138 31,666 36,469 53,050 14,162 49,078 49,715 6202 Health Insurance 103,755 106,955 99,536 104,116 84,600 39,692 94,500 95,695 Total Personnel Costs: 331,391 321,338 351,788 385,728 400,500 171,686 381,608 386,560 Non -Personnel Costs: 7001 Communications 10,759 11,679 12,789 10,346 11,500 562 11,400 11,400 7002 Postage and Freight 461 273 439 976 500 218 444 453 7003 Bank and Credit Card Fees 62,834 76,021 62,522 68,081 67,150 17,782 68,000 69,360 x 7004 Insurance 4,743 5,506 5,404 6,114 5,070 3,084 6,475 6,800 7006 Legal 2,327 3,567 1,176 7,328 10,000 - 5,000 5,000 7009 Contracted Services 6,253 10,713 29,302 6,553 10,750 12,608 10,000 15,000 x 7011 Testing 99 112 - 16 175 - 200 200 7022 Software/SaaS Subscriptions - - - - - - 1,700 1,700 7211 Gas & Lube 411 2,686 1,161 2,055 5,000 555 1,165 2,000 7212 Uniform Allowance 1,075 - 329 91 500 103 400 400 7213 Safety Equipment 77 - - - 100 - - - 7215 Operating Supplies 5,610 8,570 6,506 4,138 8,500 5,714 9,000 9,000 7216 Maintenance & Repair (208) 178 154 137 250 - 200 200 7217 Small Tools & Equipment 1,238 6,070 4,457 1,133 8,000 3,000 3,000 7222 Computer Hardware - - - - - 2,500 2,500 7300 Advertising 1,688 2,508 281 1,098 2,000 243 1,200 1,200 7301 Subscriptions & Dues 1,079 802 864 1,161 1,100 385 800 800 7302 Travel & Subsistence 8,791 11,620 7,403 5,622 12,000 4,810 12,300 13,284 x 7303 Education & Training 688 899 1,575 1,185 2,000 300 1,500 1,500 x 7304 Equipment Rent 1,330 - - - 1,800 - - - 7310 Recording Fees - - 200 200 x 94 Harbor Enterprise Fund 7 of 18 2022 YTD Harbor Administration (11000-2001) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7325 Harbor Internal Cost Allocation (524,658) (574,873) (696,147) (684,770) (566,334) (327,825) (675,630) (695,900) x 7810 Miscellaneous Expense 486 1,471 476 33 600 170 - - 7900 Depreciation Expense 6,090 6,090 6,129 2,413 - - 7,605 7,605 8104 Motor Pool Rent 8.000 8.000 8.000 7.842 8.000 400 8.000 8.000 Total Non -Personnel Costs: Total Expenditures: 95 Harbor Enterprise Fund 8 of 18 Harbor Administration (11000-2001) Narrative/Notes 6000 Salaries Salaries allocated to SMIC 7003 Bank and Credit Card Fees Ramp fees have been down,we expect them to go back up Includes grant writing assistance; moved $1,700 to Software new 7009 Contracted Services account 7301 Subscriptions & Dues AAHPA dues 7302 Travel & Subsistence 2x Juneau23 ; 2x ketchikan 24; 3x anc 23/24; 1x DC 23 7303 Education & Training Includes new deputy harbormaster training 7310 Recording Fees Recording leases with state Allocated from other Harbor and SMIC departments to cover general expenses - see expense account Harbor Admin Indirect Costs - 7322. These are in departments 11000-2002, 11000-2004, 7325 Harbor Internal Cost Allocation 11000-2005, 12000-2501 and 12000-2504 96 Harbor Enterprise Fund 9 of 18 2022 YTD Harbor Floats, Docks and Wharves (11000-2002) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenues: 5100 Transient Moorage 624,516 621,277 578,766 722,523 578,900 352,486 730,000 744,600 5101 Moorage 1,141,340 1,155,610 1,152,445 1,184,443 1,166,275 1,158,952 1,208,132 1,232,294 5102 Wharfage 77,252 62,868 42,439 47,828 49,000 4,935 48,785 49,760 5153 Fuel Pumping Fee 37,714 33,717 25,827 40,347 30,450 3,251 34,400 35,088 5154 Waiting List Fees 8,285 8,537 8,068 11,372 7,575 2,111 8,000 8,160 5155 Towing Fees 1,366 894 578 998 1,050 158 1,050 1,100 x 5156 Pumping Boats 189 158 189 284 200 32 200 200 5800 Labor & Services 6,656 3,785 1,208 11,509 4,750 473 5,000 5,100 5890 Collection of Doubtful Accounts 400 910 - 15,983 600 - - - Total Operating Revenue: 1,897,718 1,887,756 1,809,519 2,035,287 1,838,800 1,522,397 2,035,566 2,076,303 Non -Operating Revenue: 5000 Land Rents & Leases 124,148 126,493 130,196 132,000 126,825 66,000 142,000 149,000 5001 Land Lease Credits - - - - (63,247) - - - 5905 EF Penalties & Interest 15,992 18,566 8,191 7,798 7,950 4,339 10,800 10,800 Total Non -Operating Revenue: 140,140 145,059 138,387 139,798 71,528 70,339 152,800 159,800 Total Revenue: 2,037,858 2,032,815 1,947,906 2,175,085 1,910,328 1,592,735 2,188,366 2,236,103 Personnel Costs: 6000 Salaries 145,898 150,441 138,945 161,529 206,100 71,522 155,405 157,750 6001 Overtime 5,800 3,483 7,961 6,896 6,750 3,026 6,500 6,600 6100 Medicare 2,588 2,956 2,326 2,532 3,500 1,142 2,400 2,450 6102 Workers' Compensation 14,725 11,127 10,699 10,430 13,780 4,160 8,650 8,780 6201 Retirement Benefits 12,106 25,083 34,277 42,714 45,125 13,867 32,125 32,610 6202 Health Insurance 87,734 90,604 90,179 103,886 103,228 34,713 101,715 103,245 Total Personnel Costs: 268,851 283,694 284,387 327,987 378,483 128,431 306,795 311,435 Non -Personnel Costs: 7002 Postage and Freight 352 326 473 360 600 393 802 818 7004 Insurance 76,961 81,826 79,644 93,011 83,627 73,349 154,000 161,700 7009 Contracted Services 7,744 10,289 14,746 4,240 16,000 - 9,300 9,300 7015 Utilities 48,550 49,253 46,334 59,205 65,000 32,383 68,005 71,405 7213 Safety Equipment - 208 - - 300 - 300 300 x 7215 Operating Supplies 2,545 3,434 96 427 3,700 1,294 1,400 1,400 7216 Maintenance & Repair 4,858 8,350 13,348 7,156 15,925 5,060 10,000 10,000 7217 Small Tools & Equipment 1,431 3,431 3,149 313 4,400 - 4,500 4,500 x 97 Harbor Enterprise Fund 10 of 18 2022 YTD Harbor Floats, Docks and Wharves (11000-2002) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7321 Harbor General Indirect Costs 369,395 348,952 409,713 417,505 422,515 211,258 435,190 448,245 x 7322 Harbor Admin Indirect Costs 363,153 397,911 498,442 490,283 476,025 238,011 490,300 505,010 x 7324 Gen Fund Indirect Costs 293,801 298,502 302,085 305,709 312,742 191,059 393,585 405,395 7808 Bad Debt Expense 3,889 11,143 18,056 16,244 7,125 - 12,400 12,400 7900 Depreciation Expense 1,717,680 1,353,287 1,344,094 - 1,352,258 - 1,190,260 1,190,260 Total Non -Personnel Costs: 2,890,359 2,566,911 2,730,179 1,394,453 2,760,217 752,807 2,770,042 2,820,733 Total Expenditures: $ 3,159,210 $ 2,850,605 $ 3,014,566 $ 1,722,440 $ 3,138,700 $ 881,237 $ 3,076,837 $ 3,132,168 98 Harbor Enterprise Fund 11 of 18 Harbor Floats, Docks and Wharves (11000-2002) Budget Narrative/Notes 5155 Towing Fees Transferred from 11000-2004 7213 Safety Equipment 7217 Small Tools & Equipment 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs Safety equipment for boats Snow blowers Payment for overhead costs to department 11000-2000 Payment for overhead costs to department 11000-2001 Harbor Enterprise Fund 12 of 18 2022 2022 YTD Harbor 50-ton Boat Lift (11000-2004) 2018 2019 2020 2021 Amended Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenues: 5103 Boat Lift Fees 100,158 86,553 80,656 95,289 88,700 57,741 97,195 99,139 x 5800 Labor and Services 866 840 525 761 725 - 750 800 Total Operating Revenue: 101,025 87,393 81,181 96,050 89,425 57,741 97,945 99,939 Total Revenue: 101,025 87,393 81,181 96,050 89,425 57,741 97,945 99,939 Personnel Costs: 6000 Salaries 32,741 33,741 28,740 42,243 42,825 25,816 54,215 55,030 6001 Overtime 1,450 438 682 1,928 2,450 57 1,000 1,000 6100 Medicare 513 499 463 716 750 375 790 800 6102 Workers' Compensation 3,189 3,048 2,329 2,799 2,925 1,151 2,415 2,450 6201 Retirement Benefits 3,214 6,858 7,979 12,298 9,600 5,187 11,900 12,165 6202 Health Insurance 18,981 21,889 15,869 24,056 21,219 10,355 21,750 22,075 Total Personnel Costs: 60,089 66,473 56,061 84,040 79,769 42,942 92,070 93,520 Non -Personnel Costs: 7002 Postage and Freight 1,201 1,366 365 572 1,300 - 1,300 1,326 7004 Insurance 4,658 5,275 5,994 7,057 5,450 3,876 8,140 8,550 7009 Contracted Services - 479 3,120 11,920 3,800 620 1,800 1,800 x 7023 Inspection and Testing - - - - - - 1,500 1,500 x 7211 Gas & Lube 1,338 557 1,147 1,479 3,000 1,921 4,035 4,236 7213 Safety Equipment - - - - - 60 - - 7215 Operating Supplies 74 133 42 252 150 - 200 200 7216 Maintenance & Repair 11,317 10,055 2,611 2,743 9,500 555 9,500 9,500 x 7217 Small Tools & Equipment 79 - - - 100 117 100 100 7303 Education & Training - 375 - - 100 - - - 7321 Harbor General Indirect Costs 20,266 19,144 20,600 20,992 21,250 10,622 21,880 22,535 x 7322 Harbor Admin Indirect Costs 19,923 21,830 25,061 24,653 20,400 10,194 21,000 21,630 x 7324 Gen Fund Indirect Costs 26,709 27,136 27,462 27,791 28,125 14,062 28,965 29,835 7808 Bad Debt Expense - - 906 175 - - - 7900 Depreciation Expense 15,469 15,470 15,364 - 14,700 - 17,000 17,000 100 Harbor Enterprise Fund 13 of 18 2022 2022 YTD Harbor 50-ton Boat Lift (11000-2004) 2018 2019 2020 2021 Amended Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 8101 Infrastructure 129,926 76,630 8104 Motor Pool Rent 32,000 32,000 32,000 31,369 32,000 16,000 32,000 32,000 Total Non -Personnel Costs: 133,034 133,820 134,671 128,828 269,976 134,657 147,420 150,212 Total Expenditures: $ 193,123 $ 200,293 $ 190,732 $ 212,868 $ 349,745 $ 177,599 $ 239,489 $ 243,732 101 Harbor Enterprise Fund 14 of 18 Harbor 50-ton Boat Lift (11000-2004) Narrative/Notes 5155 Towing Fees Moved to 11000-2002 7009 Contracted Services Includes inspection and DOT permit increases 7023 Inspection and Testing Includes inspection and DOT permit increases 7216 Maintenance & Repair Includes new belts in 2023 and new cable 2024 7321 Harbor General Indirect Costs Payment for overhead costs to department 11000-2000 7322 Harbor Admin Indirect Costs Payment for overhead costs to department 11000-2001 102 Harbor Enterprise Fund 15 of 18 2022 YTD Harbor Electrical System (11000-2005) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenues: 5105 Harbor Power Sales 380,504 359,608 409,238 410,734 379,500 189,963 418,949 427,328 5800 Labor & Services 105 - 488 333 500 - 500 500 5899 Miscellaneous Revenue - 525 1,050 - 450 - - - Total Operating Revenue: 380,609 360,133 410,775 411,067 380,450 189,963 419,449 427,828 Total Revenue: 380,609 360,133 410,775 411,067 380,450 189,963 419,449 427,828 Expenditures: Personnel Costs 6000 Salaries 32,814 27,467 26,429 16,983 31,025 10,075 21,160 21,477 6001 Overtime 100 567 123 109 600 22 100 102 6100 Medicare 584 447 418 271 525 146 300 305 6102 Workers' Compensation 1,869 1,196 1,038 532 2,050 387 815 825 6201 Retirement Benefits 2,905 3,676 3,065 3,524 6,725 1,510 4,655 4,725 6202 Health Insurance 16,801 14,846 11,868 10,209 14,543 4,599 9,660 9,805 Total Personnel Costs: 55,073 48,200 42,941 31,628 55,468 16,739 36,690 37,238 Non -Personnel Costs: 7002 Postage and Freight - 77 168 - 200 - 1,000 1,000 x 7004 Insurance 771 768 670 669 790 336 750 800 7009 Contracted Services 900 - 1,908 1,908 15,000 1,050 500 500 x 7022 Software/SaaS Subscriptions - - - - - 1,100 1,100 7023 Inspection and Testing - - - - - - 5,000 5,000 x 7100 General Power for Resale 262,389 234,159 277,161 285,493 300,000 182,859 375,000 400,000 7215 Operating Supplies 2,438 4,695 2,279 1,370 2,550 - 2,500 2,500 7216 Maintenance & Repair 4,281 3,427 7,519 3,964 5,075 2,623 4,000 4,000 7217 Small Tools & Equipment 9 2,952 - - 2,000 - 1,000 1,000 7221 Operating Materials - - - - - - 4,000 4,000 x 7321 Harbor General Indirect Costs 78,590 74,241 77,823 79,303 80,255 40,127 82,665 85,145 x 7322 Harbor Admin Indirect Costs 77,262 84,657 94,676 93,135 95,815 47,906 98,685 101,645 x 7324 Gen Fund Indirect Costs 39,170 39,797 40,274 40,758 41,250 20,624 42,485 43,750 103 Harbor Enterprise Fund 16 of 18 2022 YTD Harbor Electrical System (11000-2005) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7808 Bad Debt Expense 606 125 7900 Depreciation Expense 12,880 6,440 6,396 - - - 4,825 4,825 Total Non -Personnel Costs: 478,689 451,212 509,479 506,600 543,060 295,525 623,510 655,265 Total Expenditures: $ 533,762 $ 499,412 $ 552,420 $ 538,228 $ 598,528 $ 312,263 $ 660,200 $ 692,503 104 Harbor Enterprise Fund 17 of 18 Harbor Electrical System (11000-2005) Narrative/Notes 7002 Postage and Freight Shipping of electrical supplies 7009 Contracted Services 2020 and 2021 costs were software; moved to new correct account code 7023 Inspection and Testing Includes costs for Certified Electrician if needed 7221 Operating Materials Includes meter plugs and switches 7321 Harbor General Indirect Costs Payment for overhead costs to department 11000-2000 7322 Harbor Admin Indirect Costs Payment for overhead costs to department 11000-2001 105 Harbor Enterprise Fund 18 of 18 CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I /I /22*: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal payments 2022 202.3 2024 Budget Budget Budget $6,480,207 -1,083,716-1,649,652-1,654,871 I,502,358 I,545,040 1,545,050 $4I8,642 -$I04,6I2 -$I09,82I -3 50,000 -370,000 -385,000 Net increase (decrease) in cash $68,642 Estimated ending cash balance: $6,548,849 * Ties to December 3I, 202I cash and investment balance per ACFR -$474,6I2-$494,82I $6,074,237 $5,579,4I6 106 Harbor Enterprise Fund 1 of 18 City of Seward SMIC Enterprise Fund Biennial Budget Review FY23 FY24 107 SMIC - Revenue & Expenditures Revenue 2023 2024 12000-2500 Operating Revenue $ 291,000 $ 291,000 12000-2501 SMIC Basin $ 63,561 $ 65,465 12000-2504 SMIC 330-ton lift $ 279,926 $ 287,961 12000-2505 SMIC Syncrolift $ 69,650 $ 71,750 Total: $ 704,137 $ 716,176 Land Rents and Leases 12000-2500 Operating Revenue $ 80,000 $ 80,000 12000-2501 SMIC Basin $ 26,448 $ 27,242 Land Rents and Leases Total: $ 106,448 $ 107,242 Total Revenue and Land Rents and Leases: $ 810,585 $ 823,418 Non -operating Revenue 12000-2500 Operating Revenue $ 1,450 $ 1,450 12000-2501 SMIC Basin $ - $ - Total non -operating revenue: $ 1,450 $ 1,450 Total Revenue: $ 812,035 $ 824,868 Expenditures 12000-0900 Debt Service $ - $ - 12000-2500 Operating $ 348,451 $ 335,238 12000-2501 SMIC Basin $ 200,420 $ 205,716 12000-2504 SMIC 330-ton lift $ 772,027 $ 772,884 12000-2505 SMIC Syncrolift $ 1,333,220 $ 1,333,265 Total: $ 2,654,118 $ 2,647,103 Transfers Out: $ 138,808 $ 141,050 Total Expenditures: $ 2,792,926 $ 2,788,153 Revenue over expenses: $ (1,982,341) $ (1,964,735) Depreciation Expense: $ 1,651,000 $ 1,651,000 Total Expenditures Less Depreciation: $ 1,141,926 $ 1,137,153 Revenue over Expenditures (less depreciation expense): $ (331,341) $ (313,735) 108 SMIC Enterprise Fund 2 of 12 2022 YTD SMIC General (12000-2500) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Operating Revenue: 5104 Storage Fees 83,318 93,799 181,070 167,272 181,000 140,388 200,000 200,000 x 5106 SMIC Power Sales 142,096 68,659 63,653 81,897 66,175 138,150 90,000 90,000 5800 Labor & Services 677 - 2,909 50 1,000 210 1,000 1,000 Total Operating Revenue: 226,092 162,457 247,631 249,219 248,175 278,748 291,000 291,000 Non -operating Revenue: 5000 Land Rents & Leases 5901 EF Investment Interest 5905 EF Penalties & Interest Total Non -operating Revenue: Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: 71,170 84,570 81,526 78,033 77,100 42,217 80,000 80,000 x 3,541 4,454 2,901 294 - 286 1,250 1,250 467 633 363 84 - 200 200 75,178 89,657 84,790 78,411 77,100 42,504 81,450 81,450 $ 301,269 $ 252,114 $ 332,421 $ 327,630 $ 325,275 $ 321,252 $ 372,450 $ 372,450 10,657 20,236 18,494 20,562 25,375 8,771 183,478 186,230 x - 208 (2) 264 125 - 275 275 173 287 278 260 375 127 335 350 1,228 1,961 1,710 1,077 1,650 435 1,500 1,500 1,077 3,263 4,220 5,083 5,550 1,930 40,365 40,970 6,169 14,808 15,190 7,688 11,795 2,732 8,750 9,040 19,304 40,763 39,890 34,934 44,870 13,995 234,703 238,365 Non -Personnel Costs: 7002 Postage and Freight 178 422 2,731 183 625 68 500 500 7004 Insurance 1,816 1,965 2,386 2,609 2,875 1,336 2,810 2,950 7006 Legal 23,679 965 1,817 786 20,000 - 2,000 2,000 7009 Contracted Services 93,248 19,960 16,040 26,284 33,625 23,380 35,000 27,000 x 7015 Utilities 14,894 42,870 29,826 25,900 35,000 13,400 28,141 29,548 7016 Heating Fuel 2,238 1,387 3,542 2,126 6,000 851 2,309 2,424 7023 Inspection and Testing - - - - - - 2,000 2,000 7100 General Power for Resale 99,221 41,615 46,784 43,605 70,775 95,102 99,857 104,850 7211 Gas & Lube 4,718 3,387 3,884 7,333 10,000 3,016 6,334 6,651 7215 Operating Supplies 369 430 1,178 2,307 1,500 - 1,100 1,100 109 SMIC Enterprise Fund 3 of 12 2022 YTD SMIC General (12000-2500) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7216 Maintenance & Repair 4,100 8,431 7,134 11,636 4,875 11,215 20,000 8,000 x 7217 Small Tools & Equipment 756 3,201 852 424 5,000 179 1,300 1,300 7302 Travel & Subsistence - - - - - - 3,600 3,888 x 7303 Education & Training 800 800 7325 Harbor Internal Cost Allocation (166,911) (135,347) (136,762) (137,087) (139,122) (69,366) (143,045) (147,180) x 7808 Bad Debt Expense - - 17,051 2,850 1,000 1,000 7900 Depreciation Expense 40,616 40,106 40,198 907,350 50,042 50,042 8001 Unrealized Loss on Investments - - - 1,357 - 4,385 - - Total Non -Personnel Costs: 118,922 29,393 36,660 (12,537) 961,353 83,567 113,748 96,873 Total Expenditures: $ 138,226 $ 70,156 $ 76,550 $ 22,397 $ 1,006,223 $ 97,562 $ 348,451 $ 335,238 110 SMIC Enterprise Fund 4 of 12 SMIC General (12000-2500) Narrative/Notes 5104 Storage Fees The cost could be more but we think this will be close; moved from 2504. 5000 Land Rents & Leases Annual CPI increase. Increase of salary allocation to SMIC for employees split between Harbor and SMIC. 30% of shared salaries allocated to SMIC resulting in the increased budget and corresponding decrease in the Harbor fund. 6000 Salaries Special projects inceased expense in 2022; expect to put in another water 7009 Contracted Services line to end of yard 2023. Special projects inceased expense in 2022; Expect to put in another water 7216 Maintenance & Repair line to end of yard 2023. 7302 Travel & Subsistence Anchorage SWWP training for five. Allocated from other SMIC departments to cover general overhead expenses - From expense account SMIC General Indirect Costs - 7323. 7325 Harbor Internal Cost Allocation These are in departments 12000-2501 and 12000-2504. 111 SMIC Enterprise Fund 5 of 12 2022 YTD SMIC Basin (12000 2501) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 5101 Moorage 8,430 47,659 50,198 26,366 46,775 40,877 50,000 51,500 5102 Wharfage 2,666 7,639 725 26,214 9,550 10,298 9,500 9,785 5106 SMIC Power Sales - 6,330 2,552 - 4,450 624 1,286 1,325 5110 Crane Fees - 1,040 468 1,000 1,803 1,857 1,913 5153 Fuel Pumping Fee 173 - - 700 397 818 842 5800 Labor & Services - - 105 100 - 100 100 Total Operating Revenue: 11,269 62,669 54,047 52,580 62,575 54,000 63,561 65,465 Non -Operating Revenue: 5000 Land Rents and Leases Total Non -Operating Revenue: Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7015 Utilities 7023 Inspection and Testing 7213 Safety Equipment 7216 Maintenance & Repair 44,349 45,133 46,128 30,870 25,700 12,839 26,448 27,242 44,349 45,133 46,128 30,870 25,700 12,839 26,448 27,242 $ 55,618 $ 107,802 $ 100,176 $ 83,450 $ 88,275 $ 66,839 $ 90,010 $ 92,707 639 3,143 677 4,050 1,588 5,200 5,278 78 195 - 100 - 100 100 12 47 10 60 23 60 60 68 305 55 275 71 200 200 (849) 479 149 900 349 1,145 1,160 571 1,838 502 3,638 758 2,000 2,100 520 61007 1,394 9,023 2,790 8,705 8,898 - 10 - - 2,000 - - - 2,442 2,914 3,598 4,389 6,225 3,473 7,295 7,660 1,274 1,850 2,865 6,108 3,000 2,234 4,500 5,000 - - - - 300 - - - - 2,000 2,500 x - - - - 500 - - 90 598 65 1,202 1,850 1,500 1,500 112 SMIC Enterprise Fund 6 of 12 2022 YTD SMIC Basin (120002501) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7302 Travel & Subsistence - 532 - - 100 - 3,600 3,888 x 7321 Harbor General Indirect Costs 6,491 6,132 572 583 2,360 1,180 2,430 2,500 x 7322 Harbor Admin Indirect Costs 6,382 6,993 696 685 2,275 1,133 2,645 2,725 x 7323 SMIC General Indirect Costs 16,561 13,429 1,094 1,097 5,000 2,497 5,145 5,295 x 7324 Gen Fund Indirect Costs 30,677 31,168 31,542 31,921 55,271 50,996 105,050 108,200 7900 Depreciation Expense 47,646 47,646 47,755 - 47,650 - 57,550 57,550 Total Non -Personnel Costs: 111,562 111,271 88,186 45,985 126,531 61,514 191,715 196,818 Total Expenditures: $ 112,082 $ 117,278 $ 89,580 $ 45,985 $ 135,554 $ 64,304 $ 200,420 $ 205,716 113 SMIC Enterprise Fund 7 of 12 SMIC Basin (12000 2501) Narrative/Notes 7023 Inspection and Testing Crane inspection 7302 Travel & Subsistence Anchorage for TWIC Cards x4 7321 Harbor General Indirect Costs Payment for overhead costs to department 11000-2000 7322 Harbor Admin Indirect Costs Payment for overhead costs to department 11000-2001 7323 SMIC General Indirect Costs Payment for overhead costs to department 12000-2500 114 SMIC Enterprise Fund 8 of 12 2022 YTD SMIC 330-ton Lift (12000-2504) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Revenues: Operating Revenue: 5103 Boat Lift Fees 210,976 237,304 188,649 239,450 215,000 130,013 267,826 275,861 5109 Washdown Pad Fees 8,004 10,053 12,301 15,145 7,400 1,441 11,400 11,400 5800 Labor and Services 866 118 630 1,076 700 79 700 700 Total Operating Revenue: 219,846 247,475 201,580 255,671 223,100 131,532 279,926 287,961 Total Revenue: $ 219,846 $ 247,475 $ 201,580 $ 255,671 $ 223,100 $ 131,532 $ 279,926 $ 287,961 Expenditures: Personnel Costs: 6000 Salaries 46,470 59,202 58,505 68,251 55,875 35,932 78,500 79,678 6001 Overtime 2,923 2,510 1,675 2,202 3,180 351 1,500 1,500 6100 Medicare 725 915 920 1,174 875 525 1,100 1,125 6102 Workers' Compensation 4,828 5,867 4,781 4,749 3,815 1,732 4,025 4,085 6201 Retirement Benefits 4,549 9,225 11,389 19,619 12,875 7,218 17,270 17,530 6202 Health Insurance 27,235 36,913 32,623 34,950 30,047 12,058 26,250 27,565 Total Personnel Costs: 86,731 114,632 109,893 130,945 106,667 57,817 128,645 131,483 Non -Personnel Costs: 7002 Postage and Freight 1,264 162 1,100 627 1,450 913 1,863 1,901 7004 Insurance 10,153 10,539 10,819 11,536 9,975 5,988 12,575 13,205 7009 Contracted Services 301 2,839 1,554 - 2,100 - 1,200 1,200 7023 Inspection and Testing - - - - - - 1,500 1,500 7211 Gas & Lube 2,690 3,080 1,947 1,991 4,500 3,924 8,241 8,653 7213 Safety Equipment - - - - 1,000 - 500 - 7215 Operating Supplies - 969 882 1,388 1,000 - 800 850 7216 Maintenance & Repair 3,085 1,558 27,571 7,776 25,500 18,467 42,000 30,000 x 7217 Small Tools & Equipment - 3,500 - - 1,000 - - - 7321 Harbor General Indirect Costs 57,081 53,922 61,800 62,976 63,750 31,866 65,645 67,615 x 7322 Harbor Admin Indirect Costs 56,116 61,487 75,184 73,960 61,175 30,582 63,000 64,890 x 7323 SMIC General Indirect Costs 145,623 118,085 131,839 132,152 137,350 66,869 137,750 141,885 x 7324 Gen Fund Indirect Costs 42,943 43,630 44,153 44,683 45,225 22,610 46,575 47,970 115 SMIC Enterprise Fund 9 of 12 2022 YTD SMIC 330-ton Lift (12000-2504) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7900 Depreciation Expense 170,671 170,672 171,063 170,675 211,733 211,733 8104 Motor Pool Rent - - - - 50,000 50,000 x Total Non -Personnel Costs: 489,927 470p442 527,912 337,089 524,700 181,219 643,382 641,401 Total Expenditures: $ 576,659 $ 585,074 $ 637,804 $ 468,034 $ 631,367 $ 239,036 $ 772,027 $ 772,884 116 SMIC Enterprise Fund 10 of 12 SMIC 330-ton Lift (12000-2504) Narrative/Notes 5104 Storage Fees Moved to 2500 - General SMIC 7216 Maintenance & Repair Includes new belts and cables 7321 Harbor General Indirect Costs Payment for overhead costs to department 11000-2000 7322 Harbor Admin Indirect Costs Payment for overhead costs to department 11000-2001 7323 SMIC General Indirect Costs Payment for overhead costs to department 12000-2500 Need $50,000 to start paying into the motor pool to replace the travellift in 8104 Motor Pool Rent 25 years 117 SMIC Enterprise Fund 11 of 12 2022 YTD SMIC Syncrolift Operations (12000-2505) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Operating Revenues: 5000 Land Rents and Leases Total Operating Revenue: Total Revenue: Expenditures: Non -Personnel Costs: 7324 Gen Fund Indirect Costs 7900 Depreciation Expense Total Non -Personnel Costs: Total Expenditures: 64,000 64,000 65,800 67,600 64,900 50,700 69,650 71,750 64,000 64,000 65,800 67,600 64,900 50,700 69,650 71,750 $ 64,000 $ 64,000 $ 65,800 $ 67,600 $ 64,900 $ 50,700 $ 69,650 $ 71,750 1,421 1,444 1,461 1,479 1,497 749 1,545 1,590 524,529 524,530 525,732 1,650,184 524,529 - 1,331,675 1,331,675 525,950 525,974 527,193 1,651,663 526,026 749 1,333,220 1,333,265 $ 525,950 $ 525,974 $ 527,193 $ 1,651,663 $ 526,026 $ 749 $ 1,333,220 $ 1,333,265 118 SMIC Enterprise Fund 12 of 12 CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 2022 2023 2024 Budget Budget Budget Beginning Cash Balance at I/I/22*: $225,87I Cash is provided by (used for): Change in Net Position (I,7I6,566) (I,982,34I) (I,964,735) Other Uses - Debt Principal 0 0 0 Add expense items not affecting cash Depreciation 1,650,204 1,651,000 1,651,000 Net increase (decrease) in cash (66,362) (33I,34I) (3I3,736) Estimated ending cash balance: $ I59,509 -$ I7I,832-$485,568 * Ties to December 31, 2021 cash and investment balance per ACFR 119 SMIC Enterprise Fund 1 of 12 City of Seward Parking Enterprise Fund Biennial Budget Review FY23 FY24 120 Parking - Revenue & Expenditures 2023 2024 Revenue 13000-2900 General Operations $ 339,920 $ 346,705 Total: $ 339,920 $ 346,705 Non -operating revenue: $ 1,500 $ 1,500 $ 338,420 $ 345,205 Expenditures 13000-0900 Debt Service $ - $ - 13000-2900 General Operations $ 161,755 $ 164,862 Total: $ 161,755 $ 164,862 Transfers Out: $ 251689 $ 26,191 Total Expenditures: $ 187,444 $ 191,053 Revenue over expenses: $ 152,476 $ 155,652 Depreciation Expense: $ 27,000 $ 27,500 Motor Pool Rent: $ 13,000 $ 13,000 Total Expenditures Less Depreciation & Motor Pool: $ 112,476 $ 115,152 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 227,444 $ 231,553 121 Parking Enterprise Fund 2 of 5 2022 YTD Parking Enterprise General Department (13000-0000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Operating Revenue: 5200 S. Harbor Lot 122,479 123,798 73,040 152,841 126,500 47,302 115,619 117,932 5201 N. Harbor Lot 97,758 101,269 79,041 183,439 99,600 55,159 116,652 118,985 5202 N.E. Ramp Lot 46,638 46,654 37,631 30,481 41,300 56 32,949 33,608 5204 S. Harbor Uplands Lot 10,972 23,558 23,505 21,738 19,200 7,010 19,134 19,517 5205 Slip Holder Parking Passes 27,757 25,938 19,178 21,211 26,025 17,009 26,133 26,656 5206 Employee Passes 11,659 11,833 4,439 1,729 4,450 3,131 7,328 7,475 5207 Miscellaneous Parking Fees 65 51 - - - 546 246 251 5209 Company Vehicle Pass - - 654 327 - 327 334 327 5210 Vehicle w/ Trailer 29,795 15,735 6,075 8,785 14,625 7,850 15,522 15,833 5211 Visitor Parking Permits 1,869 2,523 1,636 6,916 2,650 2,710 3,746 3,821 5212 Fines - Parking Tickets 2,344 3,736 790 2,318 3,000 935 2,255 2,301 5899 Miscellaneous Revenue - 470 20 (260) - (50) - - Total Operating Revenue: 351,336 355,566 246,007 429,525 337,350 141,985 339,920 346,705 Non -Operating Revenue: 5901 EF Investment Interest Total Non -Operating Revenue: Total Revenues: 13,969 29,924 28,414 3,002 4,000 249 1,500 1,500 13,969 29,924 28,414 3,002 4,000 249 1,500 1,500 $ 365,305 $ 385,490 $ 274,421 $ 432,527 $ 341,350 $ 142,234 $ 341,420 $ 348,205 122 Parking Enterprise Fund 3 of 5 2022 YTD Parking Enterprise Fund General (13000-2900) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 77,953 59,833 6,909 3,071 32,675 52,466 53,253 x 6001 Overtime 3,855 8,658 1,825 43 2,000 500 500 6100 Medicare 4,456 4,289 336 56 1,360 500 500 6101 Unemployment Insurance 6,213 307 462 (153) - 280 290 6102 Workers' Compensation 4,467 4,053 527 44 3,195 500 500 6201 Retirement Benefits 2,670 1,905 692 659 4,100 4,225 4,290 6202 Health Insurance 13,580 6,015 2,318 2,393 3,100 10,110 10,612 Total Personnel Costs: 113,193 85,060 13,069 6,113 46,430 68,581 69,945 Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7015 Utilities 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7307 GF Administrative Fee 7900 Depreciation Expense 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 3,121 1,814 1,089 994 2,000 398 1,700 1,700 868 551 1 359 600 265 541 551 10,009 9,989 10,793 15,619 12,975 1,263 11,835 12,071 3,182 3,293 2,620 1,719 4,300 643 1,320 1,395 - - - - 2,000 - 2,000 2,000 475 1,116 4,296 7,603 4,500 2,909 4,500 4,500 808 774 846 851 2,000 426 894 939 1,935 1,498 - - 1,950 - - - 1,087 1,234 65 1,275 - - 87 - - 675 400 400 124 - 350 - - - 458 - 100 - - 11,556 16,953 3,369 5,444 126,009 109,521 10,000 10,000 10,496 7,264 - 4,903 7,275 4,000 6,000 6,300 10,712 51 - 37 2,150 138 1,000 1,000 245 - 327 - 300 - 100 300 595 494 - 87 2,175 - 500 500 11,221 11,400 11,537 11,675 12,025 6,013 12,385 12,760 19,546 29,925 29,023 1,118 25,575 - 27,000 27,500 13,000 13,000 - - 13,000 - 13,000 13,000 99,067 99,815 63,966 50,409 221,234 125,575 93,174 94,917 $ 212,259 $ 184,875 $ 77,035 $ 56,522 $ 267,664 $ 125,575 $ 161,755 $ 164,862 123 Parking Enterprise Fund 4 of 5 Parking Enterprise Fund General (13000-2900) Narrative/Notes 6000 Salaries Includes new seasonal position and correct seasonal PA 124 Parking Enterprise Fund 5 of 5 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I / I /22*: Cash is provided by (used for: Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other uses of cash None 2022 2023 2024 Budget Budget Budget $1,732,532 $197,310 $179,476 $183,152 Net increase (decrease) in cash $197,310 $179,476 $183,152 Estimated ending cash balance $1,929,842 $2,109,318 $2,292,470 * Ties to December 31, 2021 cash and investment balance per ACFR 125 Parking Enterprise Fund 1 of 5 City of Seward Electric Enterprise Fund Biennial Budget Review FY23 FY24 126 Revenue 15000-3000 15000-3007 Expenditures 15000-0900 15000-3000 15000-3001 15000-3004 15000-3005 15000-3006 15000-3007 Electric - Revenue & Expenditures 2023 2024 General Operations $ 13,074,953 $ 13,205,603 Work Orders $ - $ - Total: $ 13,074,953 $ 13,205,603 Non -operating revenue: $ 117,541 $ 117,541 Total Revenue: $ 13,192,494 $ 13,323,144 Debt Service Interest Expense $ 602,103 $ 591,853 General Operations $ 5,624 046 $ 5,682,996 Admin $ 551,946 $ 564,352 Transmission Operations & Maintenance $ 591,100 $ 92,283 Distribution Operations & Maintenance $ 111,745 $ 112,960 Wholesale Power Costs $ 6,101,000 $ 6,101,000 Work Orders $ 108,050 $ 109,670 Total: $ 13,689,990 $ 13,255,114 Transfers Out $ 1,134,746 $ 1,145,198 Total Expenditures $ 14,824,736 $ 14,400,312 Revenue over expenses: $ (1,632,242) $ (1,077,168) Motor Pool Rent: $ 120,000 $ 120,000 Depreciation Expense: $ 1,585,000 $ 1,585,000 Total Motor Pool Rent & Depreciation Expense: $ 1,705,000 $ 1,705,000 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 72,758 $ 627,832 127 2 of 17 2022 YTD Electric General Operations (15000-0000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Operating Revenue: 5300 Residential 1,517,626 1,560,795 1,620,502 1,681,663 1,810,000 998,518 1,980,000 2,000,000 5302 Residential fuel factor 1,247,069 1,446,779 1,572,977 1,599,022 1,565,130 881,719 1,797,215 1,815,187 5303 SResidential customer charge 519,020 532,922 537,941 543,619 481,575 90,621 200,680 202,687 5310 SG Service 862,705 891,121 949,500 952,671 1,050,000 545,703 1,028,896 1,039,185 5312 SG fuel factor 631,499 748,381 756,268 826,087 830,000 455,623 947,636 957,112 5313 SG Customer Charge 241,554 256,587 168,533 275,960 242,000 46,193 120,966 122,176 5320 LG Service 1,091,555 954,374 1,178,426 1,360,301 1,200,000 979,130 1,631,811 1,648,129 5322 LG fuel factor 1,688,124 1,970,753 2,235,192 2,335,894 1,889,500 1,068,762 2,132,647 2,153,973 5323 LG customer charge 47,062 46,457 47,766 46,722 45,260 7,334 47,103 47,574 5324 LG demand charge 1,316,334 1,640,879 1,613,997 1,740,603 1,526,645 225,862 465,276 469,928 5340 Spec. Contract Energy 347,979 353,492 197,844 191,051 - - - - 5342 Special Contract fuel factor 493,290 472,661 318,992 207,077 5343 Spec. Contract customer charge 1,290 1,572 525 530 5345 Special Contract Demand 417,577 527,732 237,264 223,141 - - - - 5350 Harbor Fund Power Sales 212,669 170,706 189,105 206,231 191,500 137,649 278,051 280,831 5352 Harbor power fuel factor 153,716 140,681 159,892 171,062 161,900 131,476 265,581 268,237 5360 Street & Yard 70,096 73,270 76,209 76,419 77,200 38,171 77,106 77,877 5362 Yard Light Fuel 5,897 6,659 6,589 6,401 5,900 3,721 7,517 7,592 5370 Industrial Service - - - - 499,500 427,318 850,000 858,500 5371 Industrial Customer Charge 1,600 528,050 1,055,000 1,065,550 5372 Industrial Demand Charge 675,200 372 750 758 5373 Industrial Fuel Factor 905,150 67,175 125,000 126,250 5801 Turn on Fees 27,779 23,745 18,243 22,936 21,800 8,116 18,077 18,258 5802 Equipment Rental 11,893 12,458 - 1,350 2,125 - 5,430 5,484 5803 Joint Pole Use 10,776 10,776 10,776 10,212 10,800 10,212 10,314 5804 Work Order Revenue 21,865 16,528 121,668 76,494 30,000 30,000 30,000 5890 Collection of Doubtful Accounts 868 129 - 604 550 - - Total Operating Revenue: 10,938,242 11,859,456 12,018,209 12,556,050 13,223,335 6,641,513 13,074,953 13,205,603 Non -Operating Revenue: 5901 EF Investment Interest 27,362 203,644 179,082 17,917 11,150 13,281 35,000 35,000 5905 EF Penalties and Interest 27,752 41,201 6,685 18,874 23,950 12,730 26,800 26,800 5941 Amort.Bond Premium 13,834 13,834 - 13,834 14,000 - 55,741 55,741 Total Non -Operating Revenue: 68,948 258,680 185,767 50,625 49,100 26,010 117,541 117,541 Total Revenues: $ 11,007,190 $ 12,118,135 $ 12,203,976 $ 12,606,676 $ 13,272,435 $ 6,667,523 $ 13,192,494 $ 13,323,144 128 3 of 17 2022 YTD Electric Debt Service (15000-0900) 2018 2019 2020 2021 2022 ActuaIs 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 184,242 - 154,450 77,225 576,700 566,450 8013 Amortize Deferred Loss on Bonds 20,903 20,903 20,903 - 20,903 20,903 8014 Amortization of Bond Issuance Costs - - - - 4,500 4,500 x 8300 Debt Service Principal 160,000 - 19,000 26,915 190,000 190,000 Total Non -Personnel Costs: 365,146 20,903 194,353 104,140 792,103 781,853 Total Expenditures: $ 365,146 $ 20,903 $ $ $ 194,353 $ 104,140 $ 792,103 $ 781,853 129 4 of 17 Electric Debt Service (15000-0900) Narrative 8014 Amortization of Bond Issuance Costs New bonds issued 130 5 of 17 2022 YTD Electric Operations Combo (15000-3000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget COMBINE 3000, 3002, 3003 Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 521,516 550,340 579,589 667,501 618,832 253,666 791,121 802,990 6001 Overtime 110,608 102,572 69,945 108,430 98,582 15,134 33,500 34,170 6002 Standby Time 42,877 62,228 69,754 47,084 195,707 3,138 139,500 141,595 6100 Medicare 49,447 49,885 50,307 51,679 59,053 4,233 8,535 8,706 6102 Workers' Compensation 51,392 49,650 46,145 45,457 44,932 (3,625) 32,085 32,727 6201 Retirement Benefits 110,767 116,232 132,329 122,083 58,497 48,485 117,265 119,027 6202 Health Insurance 144,644 174,694 144,180 173,781 226,419 62,764 173,285 176,751 6203 In Lieu of FICA 144,994 164,633 152,623 158,498 184,254 2,262 5,000 5,100 6204 Electric Meal Allowance 46,069 46,651 48,715 45,869 47,880 651 6,400 6,528 6205 Electric Union Benefits 172,003 174,754 167,705 214,758 194,404 - 8,025 8,025 Total Personnel Costs: 1,394,316 1,491,636 1,461,291 1,635,143 1,728,563 386,708 1,314,716 1,335,618 Non -Personnel Costs: 7001 Communications 9,885 10,042 16,675 13,934 13,725 3,293 7,500 7,650 7002 Postage and Freight 13,528 14,949 18,825 15,412 14,875 9,118 16,800 17,136 7004 Insurance 64,657 74,346 82,925 97,260 91,218 56,412 110,650 116,175 7006 Legal 13,745 39,897 11,732 11,100 45,000 53,050 45,000 45,000 7009 Contracted Services 274,337 320,683 238,990 700,749 925,287 44,676 325,000 325,000 x 7010 Engineering 4,835 19,896 11,133 43,889 70,000 29,892 50,000 51,000 7011 Testing 3,210 2,826 4,055 - 10,000 - 15,000 17,500 7012 Other Special Services 2,651 2,985 11,102 9,235 17,700 1,611 4,500 4,500 7015 Utilities 129,748 148,741 156,948 165,992 170,000 3,521 196,000 199,920 7016 Heating Fuel 25,917 12,310 22,032 7,817 18,000 10,951 36,000 36,720 7017 Rents & Leases 125 30,805 26,238 20,013 26,775 1,698 6,100 6,222 7022 Software/SaaS Subscriptions - - - - - - 10,000 10,200 7103 Fuel for Generators 25,161 55,943 86,353 36,073 135,000 - 185,000 185,000 7210 Vehicle Supplies 12,059 25,315 8,755 20,262 19,950 10,164 20,000 20,000 7211 Gas & Lube 26,043 21,780 27,887 22,842 35,900 17,460 34,000 34,000 7212 Uniform Allowance 426 24,191 6,009 7,290 12,000 3,845 12,200 12,200 7213 Safety Equipment 7,616 36,478 8,592 4,355 9,575 9,459 22,900 22,900 7215 Operating Supplies 249,212 277,012 568,453 245,863 262,286 102,932 50,000 50,000 x 7216 Maintenance & Repair 16,856 147,667 25,114 15,414 43,125 3,224 37,400 37,400 7217 Small Tools & Equipment 12,742 41,060 3,856 11,766 30,720 5,800 20,000 20,000 7221 Operating Materials - - 300,000 300,000 x 7300 Advertising 65 1,071 351 2,608 5,120 284 12,000 4,500 x 7301 Subscriptions & Dues 2,994 7,305 7,673 21,450 31,000 23,821 75,000 75,000 131 6 of 17 2022 YTD Electric Operations Combo (15000-3000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget COMBINE 3000, 3002, 3003 Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7302 Travel & Subsistence 14,066 4,639 1,130 2,651 5,000 1,968 8,500 8,500 x 7303 Education&Training 5,504 10,792 3,482 292 5,550 2,585 7,500 7,500 7304 Equipment Rent - 30,127 - 1,563 5,120 - 5,000 5,000 7307 GF Administrative Fee 938,293 953,306 964,747 976,322 1,005,612 502,806 1,035,780 1,066,855 7808 Bad Debt Expense 52,844 57,679 (26,454) 56,396 32,175 - 25,000 25,000 7810 Miscellaneous Expense 557 1,484 2,032 4,125 3,250 - - 7900 Depreciation Expense 1,670,206 642,369 605,982 45,343 2,560,132 - 1,585,000 1,585,000 8010 Utility Deposit Interest 1,324 1,105 258 2,461 925 571 1,500 1,500 8101 Infrastructure - - - 1,827 20,480 - - - 8103 Capital Equipment 85,163 6,125 11,390 15,966 6,125 (6,182) - - 8104 Motor Pool Rent 90,000 - 90,000 - 50,000 - 50,000 50,000 Total Non -Personnel Costs: 3,753,768 3,022,931 2,996,266 2,580,270 5,681,624 892,959 4,309,330 4,347,378 Total Expenditures: $ 5,148,084 $ 4,514,567 $ 4,457,557 $ 4,215,413 $ 7,410,187 $ 1,279,667 $ 5,624,046 $ 5,682,996 132 7 of 17 Merge Standby Generation and Substation Operations Merge to allow for easier budgeting and expense reporting. Not needed to separate for reporting purposes. Electric Operations Combo (15000- 3000) Narrative Notes 7009 Contracted Services Contractor support for engineering, rate study, technology, construction 7215 Operating Supplies Moved some funds into Operation Materials (7221) 7221 Operating Materials New line item; moved some funds from Operating Supplies 7300 Advertising 2023 includes "utility sale" marketing efforts 7302 Travel & Subsistence Seven union employees; primarily Alaska, possibly Lower 48 133 8 of 17 Electric Administration (15000-3001) Expense Budget 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 187,333 155,636 206,217 157,736 235,650 75,763 195,054 197,890 6001 Overtime 32 28 - (37) 1,125 - - - 6100 Medicare 3,956 2,358 3,146 3,473 4,775 1,459 2,830 2,875 6102 Workers' Compensation 2,099 1,512 965 674 - 336 850 865 6201 Retirement Benefits 16,520 34,756 23,395 30,541 63,635 15,452 42,915 43,560 6202 Health Insurance 76,855 75,875 73,908 98,987 109,944 36,706 113,297 118,962 6205 Electric Union Benefits - - 167 100 - 2 50 50 Total Personnel Costs: 286,796 270,166 307,798 291,474 415,129 129,718 354,996 364,202 Non -Personnel Costs: 7001 Communications 10,101 9,450 2,776 1,089 11,600 1,921 10,000 12,000 x 7002 Postage and Freight 550 9 30 519 275 6 300 300 7004 Insurance 140 202 217 216 260 66 300 300 7006 Legal - - - - 45,000 - 45,000 45,000 7009 Contracted Services 92,667 13,290 43,370 16,022 - 2,739 18,000 18,000 x 7011 Testing 1,398 1,307 123 600 550 611 600 600 7012 Other Special Services 10,000 10,000 10,000 10,000 10,000 5,138 - - x 7017 Rents & Leases - - - 6,341 7,000 - - - x 7022 Software/SaaS Subscriptions - - - 5,000 5,000 7210 Vehicle Supplies - - - - 523 - - 7211 Gas & Lube 5,333 - 36 1,153 4,550 - 1,500 1,700 7212 Uniform Allowance 1,356 472 104 - 3,000 500 500 7213 Safety Equipment 329 320 - - 400 - 500 500 7215 Operating Supplies 8,115 16,771 1,106 2,386 10,240 1,413 6,000 6,000 7216 Maintenance & Repair - 1,142 338 365 300 - 500 500 7217 Small Tools & Equipment - 20,034 435 - 4,450 - 3,500 3,500 7300 Advertising 1,324 666 409 3,272 5,000 2,715 4,500 5,500 7301 Subscriptions & Dues 27,760 2,187 1,661 14,700 27,800 1,656 6,500 6,500 7302 Travel & Subsistence 23,266 17,942 4,511 7,426 21,500 1,128 16,000 16,000 7303 Education & Training 6,214 2,874 - 530 6,750 - 6,750 6,750 x 134 9 of 17 2022 YTD Electric Administration (15000-3001) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7304 Equipment Rent 5,037 - 2,575 405 1,500 1,500 7810 Miscellaneous Expense 3,214 - - 200 650 - - - 7900 Depreciation Expense 8,259 8,259 8,419 2,325 985 - - - 8104 Motor Pool Rent 180,000 270,000 270,000 271,029 299,780 149,890 70,000 70,000 x Total Non -Personnel Costs: 385,063 374,924 343,533 338,173 462,665 168,211 196,950 200,150 Total Expenditures: $ 671,859 $ 645,090 $ 651,331 $ 629,647 $ 877,794 $ 297,930 $ 551,946 $ 564,352 135 10 of 17 Electric Administration (15000-3001) Narrative/Notes 7001 Communications Return to pre-covid utilization 7009 Contracted Services Return to pre-covid utilization Police dispatching payment is being discontinued. Electric is the only department that pays for this, yet all departments receive this benefit from 7012 Other Special Services PD 7302 Travel & Subsistence Travel for three non -union employees; lower 48 and Alaska 7303 Education & Training Includes training for Admin Assistant and Power Op Supervisor 8104 Motor Pool Rent Only one vehicle needed resulting in lower cost 136 11 of 17 2022 YTD Electric Transmission OP & Maint. (15000-3004) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 7,665 23,096 6,529 5,500 21,275 10,690 24,550 24,918 6001 Overtime 11,240 24,236 198 3,475 15,175 24,685 24,325 24,690 6100 Medicare 291 707 108 148 900 514 1,200 1,220 6102 Workers' Compensation 1,786 4,172 453 462 1,600 1,140 2,290 2,325 6201 Retirement Benefits 2,616 6,994 1,238 2,004 6,900 5,835 16,590 16,840 6202 Health Insurance 2,496 6,913 1,770 2,526 3,178 4,559 9,500 9,645 6205 Electric Union Benefits 46 89 11 24 50 70 145 145 Total Personnel Costs: 26,140 66,206 10,307 14,139 49,078 47,492 78,600 79,783 Non -Personnel Costs: 7009 Contracted Services 7017 Rents & Leases 7023 Inspection and Testing 7215 Operating Supplies 7216 Maintenance & Repair 7221 Operating Materials Total Non -Personnel Costs: Total Expenditures: - 1,919 7,900 402,390 800,000 554,985 500,000 - x 21,752 29,297 24,186 16,500 24,700 16,467 10,000 10,000 - 7,295 - 6,384 - - 2,583 6,704 2,000 - 2,500 2,500 24,335 45,213 32,086 418,890 826,700 577,836 512,500 12,500 $ 50,475 $ 111,419 $ 42,393 $ 433,029 $ 875,778 $ 625,328 $ 591,100 $ 92,283 137 12 of 17 Electric Transmission OP & Maint. (15000-3004) Narrative Notes 7009 Contracted Services Tree contract ends in 2024 138 13 of 17 Electric Distribution OP & Maint. (15000-3005) Expense Budget 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Expenditures: Personnel Costs: 6000 Salaries 9,440 9,389 10,355 5,717 12,335 6,341 13,315 13,515 6001 Overtime 27,888 24,623 70,223 49,944 38,250 19,069 44,045 44,705 6100 Medicare 585 541 1,291 918 850 365 1,015 1,030 6102 Workers' Compensation 3,473 2,851 4,303 2,393 2,225 785 1,625 1,650 6201 Retirement Benefits 4,522 5,303 11,947 12,714 10,300 4,139 12,620 12,810 6202 Health Insurance 4,991 4,715 11,165 8,879 3,178 4,174 8,425 8,550 6204 Electric Meal Allowance 569 1,562 2,567 1,921 2,030 277 600 600 6205 Electric Union Benefits 112 84 100 82 100 38 100 100 Total Personnel Costs: 51,580 49,070 111,951 82,568 69,268 35,189 81,745 82,960 Non -Personnel Costs: 7215 Operating Supplies 2,147 170,947 72,423 36,818 33,825 30,000 30,000 Total Non -Personnel Costs: 2,147 170,947 72,423 36,818 33,825 30,000 30,000 Total Expenditures: $ 53,727 $ 220,017 $ 184,374 $ 119,386 $ 103,093 $ 35,189 $ 111,745 $ 112,960 139 14 of 17 Electric Wholesale Power Costs (15000-3006) Expense Budget 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Expenditures: Non -Personnel Costs: 7101 Chugach Power Purchases 1,890,465 2,087,299 2,286,776 3,455,322 2,322,950 1,523,333 2,393,000 2,393,000 7102 Power Fuel Costs 3,334,521 3,221,656 3,430,244 2,569,178 3,600,000 1,028,258 3,708,000 3,708,000 Total Non -Personnel Costs: 5,224,986 5,308,955 5,717,020 6,024,500 5,922,950 2,551,591 6,101,000 6,101,000 Total Expenditures: $ 5,224,986 $ 5,308,955 $ 5,717,020 $ 6,024,500 $ 5,922,950 $ 2,551,591 $ 6,101,000 $ 6,101,000 140 15 of 17 2022 YTD Electric Work Orders (15000-3007) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 101,156 74,533 64,234 63,054 119,050 34,049 71,250 72,320 6001 Overtime 29,167 13,964 3,852 4,906 23,650 385 1,500 1,525 6100 Medicare 2,048 1,364 1,087 1,035 3,025 500 1,035 1,050 6102 Workers' Compensation 9,174 5,747 3,975 1,915 6,250 945 2,500 2,540 6201 Retirement Benefits 17,619 13,568 13,294 16,526 46,300 6,385 15,675 15,910 6202 Health Insurance 34,175 21,673 14,563 15,495 30,759 7,945 15,890 16,125 6204 Electric Meal Allowance 480 439 - - 350 - - - 6205 Electric Union Benefits 224 152 163 150 300 87 200 200 Total Personnel Costs: 194,042 131,440 101,168 103,081 229,684 50,297 108,050 109,670 Non -Personnel Costs: 7010 Engineering 7215 Operating Supplies 8200 Work Order Sal/Benefit credits 8201 Work Order New Service/Upgrade credits 8202 Work Order Operating Supply credits Total Non -Personnel Costs: Total Expenditures: - 38,370 11,425 5,205 - 18,039 - - x 6,803 - 1,134 1,838 10,000 102,891 - - x (47,340) (56,144) (1,398) (19,164) (73,825) - - - x (36,960) (54,784) (2,705) (9,668) (41,200) - - - x - - - 10,648 - - - - x (77,498) (72,557) 8,456 (11,141) (105,025) 120,929 - - $ 116,544 $ 58,883 $ 109,624 $ 91,940 $ 124,659 $ 171,226 $ 108,050 $ 109,670 141 16 of 17 Electric Work Orders (15000-3007) Narrative 7010 Engineering Expenses moved to general operations. 7215 Operating Supplies 8200 Work Order Sal/Benefit credits 8201 Work Order New Service/Upgrade credits 8202 Work Order Operating Supply credits Expenses moved to general operations. Due to improvements to work order billing process account is no longer being used. Due to improvements to work order billing process account is no longer being used. Due to improvements to work order billing process account is no longer being used. 142 17 of 17 CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I/I/22*-. Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal payments Net increase (decrease) in cash Estimated ending cash balance 2022 2023 2024 Budget Budget Budget $8,379,285 (I,939,729) (I,632,242) (I,077,I68) 2,57I,6I I $63I,882 (190,000) I,585,000 -$47,242 (190,000) I,585,000 $507,832 (190,000) $44I,882-$237,242 $3I7,832 $8,82IJ67 $8,583,925 $8,90I,757 * Ties to December 3I, 202I cash and investment balance per ACFR 143 1 of 17 City of Seward Water Enterprise Fund Biennial Budget Review FY23 FY24 144 Water - Revenue & Expenditures Revenue 2023 2024 17000-0000 General Operations $ 1,504,839 $ 1,534,936 Total: $ 1,504,839 $ 1,534,936 Non -operating revenue: $ 7,500 $ 8,000 $ 1,512,339 $ 1,542,936 Expenditures 17000-4000 General Operations $ 1,366,641 $ 1,401,040 17000-0900 Debt Service Interest $ 9,070 $ 6,890 17000-4002 SMIC $ 158,112 $ 164,167 Total: $ 1,533,823 $ 1,572,097 Transfers Out $ 142,575 $ 144,983 Total Expenditures $ 1,676,398 $ 1,717,080 Revenue over expenses: $ (164,059) $ (174,144) Motor Pool Rent: $ 5,000 $ 5,000 Depreciation Expense: $ 416,000 $ 417,000 Total Motor Pool Rent & Depreciation Expense: $ 421,000 $ 422,000 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 256,941 $ 247,856 145 Water Enterprise Fund 2 of 9 Water Debt Service(17000-0900) 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 20,429 18,303 16,016 13,904 13,404 15,523 9,070 6,890 8300 Debt Service Principal 135,147 - - - 143,441 - 145,592 147,776 Total Non -Personnel Costs: 155,576 18,303 16,016 13,904 156,845 15,523 154,662 154,666 Total Expenditures: $ 155,576 $ 18,303 $ 16,016 $ 13,904 $ 156,845 $ 15,523 $ 154,662 $ 154,666 146 Water Enterprise Fund 3 of 9 2022 YTD Water General(17000-0000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Operating Revenue: 5300 Residential 509,634 519,887 524,973 519,329 535,000 237,519 528,825 539,401 5310 SG Service 155,657 165,622 148,944 183,729 165,000 117,207 166,758 170,093 5320 LG Service 222,753 221,912 205,416 415,556 225,000 175,336 354,179 361,263 5330 SMIC Sales 58,184 62,534 50,812 35,556 54,850 20,768 52,807 53,863 5340 Special Contracts 176,960 200,785 196,375 206,381 198,750 40,283 197,077 201,018 5801 Turn On Fees 18,331 17,134 16,233 14,262 17,200 8,735 16,820 17,156 5806 Ship Water 80,395 110,855 2,435 2,288 94,300 12,381 49,973 50,972 5807 Hydrant Rentals 128,653 140,486 129,842 133,962 132,650 72,138 135,900 138,618 5899 Miscellaneous Revenue - 25,000 - - - 10,690 2,500 2,550 Total Operating Revenue: 1,350,567 1,464,215 1,275,031 1,511,063 1,422,750 695,058 1,504,839 1,534,936 Non -Operating Revenue: 5901 EF Investment Interest 5905 EF Penalties and Interest Total Non -Operating Revenue: Total Revenue: 43,725 67,524 58,568 5,453 422 702 161 433 6,900 2,697 6,500 7,000 500 374 1,000 1,000 44,147 68,226 58,729 5,886 7,400 3,071 7,500 8,000 $ 1,394,714 $ 1,532,441 $ 1,333,760 $ 1,516,949 $ 1,430,150 $ 698,129 $ 1,512,339 $ 1,542,936 147 Water Enterprise Fund 4 of 9 2022 YTD Water General(17000-4000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Cost: 6000 Salaries 180,164 186,627 181,953 173,872 222,880 85,075 161,655 164,080 x 6001 Overtime 9,762 14,098 9,728 13,827 17,400 5,734 8,200 8,200 6002 Standby Time 7,503 9,112 10,085 6,542 14,275 5,959 11,600 11,600 6100 Medicare 3,053 3,091 3,447 2,893 3,700 1,406 2,560 2,560 6102 Workers' Compensation 13,757 14,479 11,174 8,188 11,375 3,070 6,080 6,080 6201 Retirement Benefits 28,704 35,130 25,677 22,166 55,525 12,745 35,565 36,100 6202 Health Insurance 97,999 117,449 113,198 77,721 122,734 50,879 99,387 104,356 Total Personnel Costs: 340,941 379,986 355,261 305,209 447,889 164,869 325,047 332,976 Non -Personnel Costs: 7001 Communications 6,790 7,705 6,629 7,349 7,700 3,867 7,300 7,500 7002 Postage and Freight 3,152 2,090 3,284 2,122 2,750 1,236 2,522 2,572 7003 Bank and Credit Card Fees 9,192 12,024 11,179 12,491 9,300 5,670 10,000 12,000 7004 Insurance 14,303 16,827 19,689 24,070 18,800 13,184 27,710 29,095 7006 Legal - - - 786 5,000 - 5,000 5,000 7009 Contracted Services 22,819 28,314 16,536 15,772 20,000 10,986 20,000 21,000 7010 Engineering - - - - 10,000 2,124 10,000 10,000 7011 Testing 6,549 4,328 13,203 6,320 10,000 4,335 2,000 2,000 x 7015 Utilities 168,531 176,312 190,314 187,145 200,000 86,386 181,411 190,481 7016 Heating Fuel 1,382 732 1,981 2,195 1,475 2,302 4,834 5,076 7022 Software/SaaS Subscriptions - - - - - - 700 700 7023 Inspection and Testing - - 5,000 5,000 7210 Vehicle Supplies - - 137 - 300 150 150 7211 Gas & Lube 3,356 7,366 3,185 4,949 10,000 2,708 5,687 5,971 7213 Safety Equipment 1,597 290 805 658 1,600 212 800 800 7215 Operating Supplies 15,932 17,715 18,171 17,876 - 11,558 18,000 18,000 7216 Maintenance & Repair 8,983 3,141 10,213 23,315 11,900 4,431 11,000 13,000 7217 Small Tools & Equipment 5,405 5,451 2,506 783 4,200 870 4,500 5,000 7300 Advertising 1,312 - - 375 350 - 350 350 7301 Subscriptions & Dues 227 227 752 1,590 1,200 533 1,088 1,110 7302 Travel & Subsistence 1,248 2,617 69 632 2,500 28 2,500 2,500 7303 Education & Training 1,300 2,620 100 468 2,500 900 1,800 1,944 7304 Equipment Rent - - - - 1,000 - - - 7307 GF Administrative Fee 258,849 262,991 262,991 269,340 277,420 138,710 285,743 294,315 148 Water Enterprise Fund 5 of 9 2022 YTD Water General(17000-4000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative 7808 Bad Debt Expense 97,898 100,510 (98,479) 82 16,950 12,500 12,500 7810 Miscellaneous Expense 133 150 217 100 1,450 - - 7900 Depreciation Expense 386,629 413,175 413,236 - - 416,000 417,000 8001 Unrealized Loss on Investments - - - - - 49,334 - - 8104 Motor Pool Rent 5,000 5,000 5,000 5,048 5,150 2,575 5,000 5,000 Total Non -Personnel Costs: 1,020,587 1,069,586 881,718 583,466 621,545 341,948 1,041,594 1,068,064 Total Expenditures: $ 1,361,528 $ 1,449,572 $ 1,236,980 $ 888,675 $ 1,069,434 $ 506,817 $ 1,366,641 $ 1,401,040 149 Water Enterprise Fund 6 of 9 Water General (17000-4000) Narrative/Notes 6000 Salaries Lower due to SMIC breakout 7011 Testing Moved $5kto Inspection and Testing 150 Water Enterprise Fund 7 of 9 2022 YTD Water SMIC (17000-4002) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense and Revenue Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Cost: 6000 Salaries 40,414 41,020 x 6001 Overtime 1,640 1,640 6002 Standby Time 2,320 2,320 6100 Medicare 512 512 6102 Workers' Compensation 1,520 1,520 6201 Retirement Benefits 8,890 9,025 6202 Health Insurance 28,847 30,290 Total Personnel Costs: 84,143 86,327 Non -Personnel Costs: 7002 Postage and Freight 90 75 - - 100 - - - 7004 Insurance 1,964 2,410 2,316 2,602 2,650 1,440 3,000 3,150 7009 Contracted Services 3,128 752 1,160 1,910 1,075 840 1,500 2,000 7011 Testing 389 - 1,743 1,085 800 330 800 800 7015 Utilities 41,994 40,644 45,520 51,238 46,225 30,676 64,419 67,640 7211 Gas & Lube - - - 85 - 95 100 100 7213 Safety Equipment 110 - - 100 - - - 7215 Operating Supplies 1,688 841 - 1,905 4,000 51 2,000 2,000 7216 Maintenance & Repair 8,836 128 224 110 1,675 43 1,500 1,500 7217 Small Tools & Equipment 815 - - - 150 150 150 150 7222 Inspection and Testing - - - - - 500 500 7900 Depreciation Expense 6,958 10,436 10,436 - 12,675 - - - Total Non -Personnel Costs: 65,972 55,286 61,399 58,935 69,450 33,626 73,969 77,840 Total Expenditures: $ 65,972 $ 55,286 $ 61,399 $ 58,935 $ 69,450 $ 33,626 $ 158,112 $ 164,167 151 Water Enterprise Fund 8 of 9 Water SMIC (17000-4002) Narrative/Notes 6000 Salaries Separate out SMIC as it gets busier to track personnel costs. 152 Water Enterprise Fund 9 of 9 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I /I /22*: Cash is provided by (used for): Change in net position Add expense items not affecting cash: Depreciation Net cash provided by (used for) operations Other sources (uses) of cash Debt principal payments Net increase (decrease) in cash Estimated ending cash balance 2022 2023 2024 Budget Budget Budget $3,246,578 (483,9I2) (I64,059) (I74,I44) 617,925 416,000 417,000 134,013 (I43,44I) 251,941 (I45,592) (9,428) 106,349 $3,237,I50 $3,343,499 * Ties to December 31, 2021 cash and investment balance per ACFR 242,856 (I47,776) 95,080 $3,438,579 153 Water Enterprise Fund 1 of 9 City of Seward Waste Water Enterprise Fund Biennial Budget Review FY23 FY24 154 Wastewater - Revenue & Expenditures Revenue 2023 2024 18000-0000 General Operations $ 1,274,794 $ 1,309,290 Total: $ 1,274,794 $ 1,309,290 Non -operating revenue: $ 7,700 $ 8,250 $ 1,282,494 $ 1,317,540 Transfers In: $ 16,000 $ 16,000 Total Revenues: $ 1,298,494 $ 1,333,540 Expenditures 18000-0000 General Operations $ 1,112,107 $ 1,130,774 18000-0900 Debt Service Interest $ 11,595 $ 10,695 18000-4502 SMIC $ 170,249 $ 175,025 Total: $ 1,293,951 $ 1,316,494 Transfers Out: $ 1211374 $ 123,358 Total Expenditures: $ 1,415,325 $ 1,439,852 Revenue over expenses: $ (116,831) $ (106,312) Motor Pool Rent: $ 5,000 $ 5,000 Depreciation Expense: $ 349,340 $ 349,340 Total Motor Pool Rent & Depreciation Expense: $ 354,340 $ 354,340 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 237,509 $ 248,028 155 Waste Water Enterprise Fund 2 of 8 2022 YTD Waste Water General (18000-0000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Operating Revenues: 5300 Residential 682,758 694,384 699,692 699,909 715,000 317,173 684,266 697,951 5310 SG Service 198,888 208,197 193,898 237,878 205,000 164,391 300,000 315,000 5320 LG Service 282,649 281,600 271,115 256,567 295,000 110,574 239,502 244,292 5330 SMIC Sales 25,050 23,921 24,214 26,487 28,700 13,581 26,778 27,314 5801 Turn on Fees 5,650 15,027 17,739 14,819 14,100 8,407 18,377 18,745 5809 Misc. Service Revenue 4,960 15,750 1,883 1,408 5,400 313 5,871 5,989 Total Operating Revenue: 1,199,955 1,238,879 1,208,541 1,237,068 1,263,200 614,438 1,274,794 1,309,290 Non -Operating Revenues: 5901 EF Investment Interest 5905 EF Penalties and Interest Total Non -Operating Revenue: Total Revenue: 8,537 68,162 63,768 6,500 3,475 2,931 6,500 7,000 723 1,350 302 604 850 611 1,200 1,250 9,260 69,511 64,070 7,104 4,325 3,542 7,700 8,250 $ 1,209,215 $ 1,308,390 $ 1,272,611 $ 1,244,172 $ 1,267,525 $ 617,980 $ 1,282,494 $ 1,317,540 156 Waste Water Enterprise Fund 3 of 8 Waste Water Debt Service (18000-0900) Expense and Revenue Budget Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Actual Actual Actual Actual Budget (6/30) Budget Budget 17,744 16,007 15,363 13,924 13,652 11,595 10,695 57,733 - 57,270 - 65,870 59,885 60,785 75,477 16,007 72,632 13,924 79,522 71,480 71,480 $ 75,477 $ 16,007 $ 72,632 $ 13,924 $ 79,522 $ $ 71,480 $ 71,480 157 Waste Water Enterprise Fund 4 of 8 2022 YTD Waste Water General (18000-4500) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Expenditures: Personnel Costs: 6000 Salaries 110,576 105,795 135,908 161,843 162,400 79,506 161,655 164,080 6001 Overtime 3,211 4,875 8,512 8,920 12,200 5,708 8,200 8,200 6002 Standby Time 7,628 6,784 6,317 10,767 17,900 11,812 11,600 11,600 6100 Medicare 1,910 1,770 2,654 2,635 2,800 1,410 2,560 2,560 6102 Workers' Compensation 7,622 7,279 7,638 7,406 10,525 3,252 6,080 6,080 6201 Retirement Benefits 17,823 17,088 9,552 16,182 41,675 8,953 35,565 36,100 6202 Health Insurance 55,170 58,710 80,656 77,017 87,363 43,841 99,387 104,356 Total Personnel Costs: 203,940 202,301 251,236 284,770 334,863 154,481 325,047 332,976 Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7010 Engineering 7011 Testing 7015 Utilities 7016 Heating Fuel 7017 Rents & Leases 7022 Software/SaaS Subscriptions 7023 Inspection and Testing 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7307 GF Administrative Fee 6,920 6,553 6,511 5,502 6,400 2,984 6,592 6,790 2,526 2,156 3,353 4,013 2,650 1,820 2,730 2,811 11,747 14,900 13,851 16,128 11,850 7,419 12,206 12,572 4,883 4,475 4,934 6,512 4,975 3,818 7,800 8,190 - - - 786 10,000 - 500 500 3,206 33,345 9,222 117,565 140,000 32,049 144,200 148,526 - - - - 10,000 2,124 10,300 10,609 17,117 26,447 20,235 16,445 20,350 7,310 200 200 117,017 132,909 139,194 133,406 155,000 4,580 9,618 10,099 - - - 149 200 - - - - 100 - - - 700 700 - - - - - - 11,800 11,800 11,343 7,834 6,946 10,950 10,000 4,862 10,211 10,721 294 274 778 1,519 1,000 18 1,000 1,000 7,060 16,253 23,237 39,445 45,000 17,906 21,500 22,000 5,219 5,874 8,472 23,141 9,850 3,915 9,000 9,100 2,426 3,801 1,532 1,704 2,200 729 2,000 2,000 10,511 2,821 - 87 2,750 7,960 8,000 8,000 540 258 132 115 - - 250 270 187 920 320 300 - 300 300 158,077 160,606 162,533 164,483 84,713 172,814 176,270 158 Waste Water Enterprise Fund 5 of 8 2022 YTD Waste Water General (18000-4500) 2018 2019 2020 2021 2022 Actuals 2023 2024 Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget 7808 Bad Debt Expense 6,079 7,002 (1,442) 586 2,675 1,000 1,000 7900 Depreciation Expense 365,108 364,082 351,762 - 484,290 - 349,340 349,340 8001 Unrealized Loss on Investments - - - 21,432 - 52,844 - - 8103 Capital Equipment 3,276 - - - 22,292 - - 8104 Motor Pool Rent 5,000 5,000 5,000 5,049 2,575 5,000 5,000 Total Non -Personnel Costs: 738,536 795,509 756,569 569,318 919,290 259,918 787,060 797,798 Total Expenditures: $ 942,476 $ 997,810 $ 1,007,805 $ 854,088 $ 1,254,153 $ 414,399 $ 1,112,107 $ 1,130,774 159 Waste Water Enterprise Fund 6 of 8 2022 YTD Waste Water SMIC (18000-4502) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Narrative Expenditures: Personnel Cost: 6000 Salaries 40,414 41,020 x 6001 Overtime 1,640 1,640 6002 Standby Time 2,320 2,320 6100 Medicare 512 512 6102 Workers' Compensation 1,520 1,520 6201 Retirement Benefits 8,890 9,025 6202 Health Insurance 28,847 30,290 Total Personnel Costs: 84,143 86,327 Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7011 Testing 7015 Utilities 7016 Heating Fuel 7023 Inspection and Testing 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7301 Subscriptions & Dues 7303 Education & Training 7900 Depreciation Expense Total Non -Personnel Costs: Total Expenditures: 300 50 25 25 100 962 1,962 2,001 1,327 1,463 1,385 2,341 1,625 1,561 3,300 3,465 1,497 700 2,560 38,582 12,600 7,418 11,200 11,200 9,215 5,087 10,850 10,665 10,000 3,945 2,000 2,000 31,503 33,263 36,828 39,491 40,000 19,288 40,505 42,530 1,163 2,446 - 281 1,250 - - - - - - - 7,900 8,200 864 24 162 250 100 100 - - - 588 100 100 - 455 642 8,226 9,071 3,500 4,138 5,000 5,000 1,838 2,054 800 750 3,500 521 1,500 1,500 3,159 226 - - 750 - 500 500 - - - - 3,500 3,500 10,440 2,700 2,650 7,960 8,119 8,282 1,453 200 275 - 420 420 2,184 2,184 2,111 - 2,200 - - - 65,399 51,041 62,784 101,956 78,800 45,793 86,106 88,698 $ 65,399 $ 51,041 $ 62,784 $ 101,956 $ 78,800 $ 45,793 $ 170,249 $ 175,025 160 Waste Water Enterprise Fund 7 of 8 Waste Water SMIC (18000-4502) Revenue Budget Narrative/Notes 6000 Salaries Separate out SMIC as it gets busier to track personnel costs 161 Waste Water Enterprise Fund 8 of 8 CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I / I /22*: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by (used for) operations Other uses of cash Debt principal payments (a) 2022 2023 2024 Budget Budget Budget $3,38I,843 (ISI,795) (II6,83I) (I06,3I2) 489,490 349,340 349,340 $337,695 (65,870) Net increase (decrease) in cash $27I,825 Estimated ending cash balance $3,653,668 * Ties to December 31, 2021 cash and investment balance per ACFR (a) Sewer Lagoon new loans (20I6-2035) $232,509 (59,885) $243,028 (60,785) $I72,624 $I82,243 $3,826,292 $4,008,535 162 Waste Water Enterprise Fund 1 of 8 City of Seward Hospital and Seward Mountain Haven Enterprise Funds Biennial Budget Review FY23 FY24 163 Hospital - Revenue & Expenditures Revenue 2023 2024 19100-0000 General Operations $ - $ Total: $ - $ - Non -operating revenue: $ 15,000 $ 15,000 $ 15,000 $ 15,000 Transfers In: $ 1,625,000 $ 1,625,000 Total Revenues: $ 1,640,000 $ 1,640,000 Expenditures 19100-0000 General Operations $ 1,058,262 $ 1,073,250 19100-0000 Debt Service Interest $ 14,027 $ 9,589 Total: $ 1,072,289 $ 1,082,839 Transfers Out $ 150,000 $ 150,000 Total Expenditures $ 1,222,289 $ 1,232,839 Revenue over expenses: $ 417,711 $ 407,161 Depreciation Expense: $ 370,762 $ 385,750 Total Motor Pool Rent & Depreciation Expense: $ 370,762 $ 385,750 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 788,473 $ 792,911 164 Hosp & SMH Enterprise Funds 2 of 6 2022 YTD Healthcare(19100-0000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Non -Operating Revenues: 5901 EF Investment Interest 6,725 63,550 146,524 16,549 16,828 7,561 15,000 15,000 Total Non -Operating Revenue: 6,725 63,550 146,524 16,549 16,828 7,561 15,000 15,000 Total Revenue: 6,725 63,550 146,524 16,549 16,828 7,561 15,000 15,000 Expenditures: Non -Personnel Costs: 7809 Pass-Thru Payments 2,115,000 700,000 787,500 687,500 687,500 - 687,500 687,500 7900 Depreciation Expense 238,133 220,177 197,172 348,959 348,869 370,762 385,750 8012 Debt Service Interest 33,113 29,677 29,677 22,252 22,252 14,027 9,589 8300 Debt Service Principal 62,198 65,463 68,900 72,517 76,324 80,331 84,549 Total Non -Personnel Costs: 2,448,444 1,015,317 1,083,249 1,131,228 1,134,945 1,152,620 1,167,388 Total Expenditures: $ 2,448,444 $ 1,015,317 $ 1,083,249 $ 1,131,228 $ 1,134,945 $ $ 1,152,620 $ 1,167,388 165 Hosp & SMH Enterprise Funds 3 of 6 CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I/I/2r Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal Net increase (decrease) in cash (b) Estimated ending cash balance a Ties to December 3I, 202I cash and investment balance per ACFR 2022 2023 2024 Budget Budget Budget $830,720 308,178 417,711 407,161 348,875 $657,053 $788,473 $792,911 ($76,325) ($80,331) ($84,549; 580,728 708,142 708,362 $1,411,448 $2,119,590 $2,827,952 166 Hosp & SMH Enterprise Funds 1 of 6 Seward Mountain Haven - Revenue & Expenditures Revenue 2023 2024 19200-0000 General Operations $ 3,179,672 $ 3,275,062 Total: $ 3,179,672 $ 3,275,062 Non -operating revenue: $ - $ - $ 3,179,672 $ 3,275,062 Transfers In: $ 150,000 $ 150,000 Total Revenues: $ 3,329,672 $ 3,425,062 Expenditures 19200-0000 General Operations $ 1,068,745 $ 1,070,000 19200-0000 Debt Service Interest $ 475,062 $ 425,062 Total: $ 1,543,807 $ 1,495,062 Total Expenditures $ 1,543,807 $ 1,495,062 Revenue over expenses: $ 1,785,865 $ 1,930,000 Depreciation Expense: $ 1,068,745 $ 1,070,000 Total Motor Pool Rent & Depreciation Expense: $ 1,068,745 $ 1,070,000 Revenue over Expenditures (less depreciation expense): $ 2,854,610 $ 3,000,000 167 Hosp & SMH Enterprise Funds 4 of 6 2022 YTD Seward Mountain Haven (19200-0000) 2018 2019 2020 2021 2022 Actuals 2023 2024 Revenue and Expense Budget Actual Actual Actual Actual Budget (6/30) Budget Budget Revenues: Operating Revenues: 5810 SMH Patient Revenue for Capital 3,215,738 2,750,482 2,549,543 3,087,060 2,750,500 1,613,751 3,179,672 3,275,062 Total Operating Revenue: 3,215,738 2,750,482 2,549,543 3,087,060 2,750,500 1,613,751 3,179,672 3,275,062 Non -Operating Revenues: 5901 EF Investment Interest 4951 Amort. Bond Premium Total Non -Operating Revenue: Total Revenue: Expenditures: Non -Personnel Costs: 7900 Depreciation Expense 8012 Debt Service Interest 8013 Amort Deffered Loss on Bonds 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: 168 43,430 52,015 - - 50,000 - - 94,140 94,140 94,140 94,140 94,140 94,140 94,140 137,570 146,155 94,140 94,140 144,140 94,140 94,140 3,353,308 2,896,637 2,643,683 3,181,200 2,894,640 1,613,751 3,273,812 3,369,202 1,584,871 1,460,079 1,070,712 1,071,165 1,007,558 - 1,068,745 1,070,000 658,308 631,863 589,381 545,006 518,506 259,253 471,006 421,006 98,196 98,196 98,196 98,196 98,196 - 98,196 98,196 945,000 830,000 870,000 910,000 950,000 - 1,000,000 1,045,000 3,286,375 3,020,138 2,628,289 2,624,367 2,574,260 259,253 2,637,947 2,634,202 $ 3,286,375 $ 3,020,138 $ 2,628,289 $ 2,624,367 $ 2,574,260 $ 259,253 $ 2,637,947 $ 2,634,202 CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I / I /22*; Cash - Legally Required Bond Reserves (a) Cash - Reserved for Bond Payments (a) Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal 2022 2023 2024 Budget Budget Budget $1,392,950 $9,327,063 $10,720,013 1,424,375 1,785,865 1,930,000 1,007,575 $2,431,950 (950,000) 1,068,745 $2,854,610 (1,000,000) 1,070,000 $3,000,000 (1,045,000) Net increase (decrease) in cash $1,481,950 $1,854,610 $1,955,000 Estimated ending cash balance $12,201,963 $14,056,573 $16,011,573 * Ties to December 31, 2021 cash and investment balance per ACFR (a) Seward Mountain Haven revenue bonds; matures 2033 169 Hosp & SMH Enterprise Funds 5 of 6 City of Seward Motor Pool Fund Biennial Budget Review FY23 FY24 irN1 Motor Pool Fund - Revenue & Expenditures Revenue 2023 2024 03000-0000 General Operations $ 586,000 $ 586,000 Total: $ 586,000 $ 586,000 Non -operating revenue: $ 24,028 $ 19,589 $ 610,028 $ 605,589 Transfers In: $ - $ - Total Revenues: $ 610,028 $ 605,589 Expenditures 03000-0000 General Operations $ 1,115,198 $ 763,200 Total: $ 1,115,198 $ 763,200 Transfers Out $ - $ - Total Expenditures $ 1,115,198 $ 763,200 Revenue over expenses: $ (505,170) $ (157,611) Depreciation Expense: $ 380,198 $ 386,200 Total Motor Pool Rent & Depreciation Expense: $ 380,198 $ 386,200 Revenue over Expenditures (less depreciation expense): $ (124,972) $ 228,589 171 Motor Pool Fund 1 of 4 Motor Pool Fund (03000-0000) Revenue and Expense Budget 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Amended Budget 2022 YTD Actuals (6/30) 2023 Budget 2024 Budget Revenues: Operating Revenues: 5950 Motor Pool Vehicle Rent 357,000 357,000 732,000 635,989 701,930 350,965 586,000 586,000 Total Operating Revenue: 357,000 357,000 732,000 635,989 701,930 350,965 586,000 586,000 Non -Operating Revenues: 5899 Miscellanoues Revenue - - 46,890 - - - - - 5901 EF Investment Interest 22,887 67,720 66,928 7,383 7,075 2,546 - - 5904 EF Misc. Interest Revenue 33,113 29,677 26,059 22,252 27,875 - 14,028 9,589 x 5910 Gain on Sale of Capital Assets 6,954 34,478 510 438 29,000 - 10,000 10,000 Total Non -Operating Revenue: 62,954 131,875 140,387 30,073 63,950 2,546 24,028 19,589 Total Revenue: 419,954 488,875 872,387 666,062 765,880 353,511 610,028 605,589 Expenditures: Non -Personnel Costs: 7215 Operating Supplies - 76 - - - - - - 7216 Maintenance & Repair 4,700 - - - - - - - 7216 Depreciation Expense 392,366 398,971 405,767 343,840 349,745 - 380,198 386,200 8103 Capital Equipment 411,052 - 10,675 14,339 1,194,675 719,898 735,000 377,000 Total Non -Personnel Costs: 803,418 398,971 416,442 358,179 1,544,420 719,898 1,115,198 763,200 Total Expenditures: $ 803,418 $ 398,971 $ 416,442 $ 358,179 $ 1,544,420 $ 719,898 $ 1,115,198 $ 763,200 172 Motor Pool Fund 2 of 4 Motor Pool Fund (03000-0000) Narrative Notes 5904 EF Misc. Interest Revenue Represents interest on interfund loans 173 Motor Pool Fund 3 of 4 CITY OF SEWARD MOTOR POOL FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I/I/22*: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Loan Repayment - Principal 2022 2023 2024 Budget Budget Budget $3,719,131 257,049 (505,170) (157,611) 420,000 $677,049-$134,408 $72,517 385,750 $228,139 $115,566 Net increase (decrease) in cash (b) 749,566 (23,060) 343,705 Estimated ending cash balance $4,468,697 $4,445,637 $4,789,342 a Ties to December 3I, 202I cash and investment balance per ACFR 174 Motor Pool Fund 4 of 4