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HomeMy WebLinkAbout10142024 City Council Work Session Packet for 10/14 & 10/15Seward City Council Work Session Packet Topic: Budget 2025-2026 Monday, October 14, 2024 Tuesday, October 15, 2024 City Council Chambers Beginning at 5:30 p.m. Dear City Council and Seward Community -- As we kickoff the public portion of the FY25/26 budget process, I'd like to outline the next steps: Current Stage of the Budget Process We are now entering the critical phase of public engagement and council discussions. The following department work sessions have been scheduled to present their budgets and address key changes. At these meetings, the department head will be available to discuss their budget and the changes that we are recommending. We are also presenting the budget pieces at the time of each meeting, so the General Fund will be available prior to October 14 and the Enterprise Fund Budgets will be available prior to October 21. A complete draft budget will be presented prior to the Oct. 28 meeting. This is to look at the budget with two different views, individually and intrinsically as a whole in order to encourage dynamic conversations. • October 14 — Parks and Recreation, Finance, MIS, Public Works, Clerk, and City Manager • October 15 — Police, Community Development, Fire, Library • October 21— Motor Pool, Hospital, and Water/Sewer • October 22 — Electric and Wage Study • October 28 — Harbor, and revisit any items that need further discussion Engagement and Discussion The budget that we are presenting in the work sessions is the City Manager's recommended budget. There are a few policy changes outlined in this draft that will also need ordinances or resolutions before final adoption. These next few meetings are work sessions, to allow for engagement and conversation around these budget recommendations. During these work sessions, we will discuss the following important topics as well as any others that we find important along the way: • Bed Tax • Sales Tax Allocation • Firefighter Positions • Chamber Funding • Wage study The feedback from these work sessions will help guide the next steps in the budget process and help us line up any ordinances or resolutions that need to be passed in tandem. While the budget being presented to you at the following work sessions is a recommendation from the City Manager's office, please recognize that this is a starting point for conversations and that the intent of these sessions is to garner input for the council and the public. Budget Goals: • Produce a balanced budget • Maintain current services levels 2 • Maintain General Fund reserves within policy bands o 3 to 6 months of operating expenditures in reserves o 2023 policy levels: $4.3 to $8.6 million • Protect long-term financial health of the City • Strengthen enterprise funds health and meet critical and high -risk capital needs • Due to previous years inflation adjustments following the pandemic, budget for CPI with no additional increase in operating expenses. • Decreasing operating expenses by line items across the City by 5% when allowed. • Address deferred maintenance. Prioritizing building maintenance and Capital renewals. Timeline for Budget Finalization and Approval Following the work sessions, we will incorporate council and public input into an updated draft budget ahead of the November 12 council meeting. During this meeting, a public hearing will be held for feedback on the budget as presented. Any additional changes to the budget would have to be made through amendments at a regular or special meeting. Additionally, there will be a public hearing at the November 25 regular meeting. We will have a final public hearing on the budget on December 9, where we also anticipate the FY25/26 Budget to be adopted. An additional special meeting on November 18 is also on the books, should it be necessary. The City Manager's office is excited to present the FY25/26 draft budget to you, as well as to kick off this next and vital step in the budget process. We are confident that this process will lead to a balanced and forward -looking budget that reflects the needs and priorities of the City of Seward. So, thank you in advanced for your input and engagement, and for approaching the following months of work with excitement to set a course for the next two years in the city of Seward! And, as always, please do not hesitate to call or email me with thoughts or concerns! My email address is ksorensen@cityofseward.net and my office number is 907 224 4012. Thanks, Kat Sorensen City Manager 3 General Fund Operating Budget Below is a summary of the substantial changes found in this year;s FY25/26 budget. There are changes within each department as well noted on the draft budget sheet by an X, but we want to highlight these changes that are not as easy to note by reading a line item. Revenue: • No change in Tax Mill rate Seward remains at 3.84mills which represent a taxable property valued at $100,000 yields $384 in tax revenue. • Reflecting the strong visitor's numbers within the past years after the pandemic Seward revenue bed tax have been steadily strong. The hotel/motel bed tax rate has not been change since 1996. We are proposing the increase the bed tax by 4%, resulting in an estimated boost of $840,000 to the general fund. Intended resource allocation • Cover administration revenue for future decreases in the general fund from the Electric Fund due to the full absorption on the outsourcing billing contract by the Electric Fund and the consolidation of duties and positions expenses • Maintain vital community contributions for the Chamber, Senior Center, Alaska SeaLife Center, and providing for the Alaska Small Business Development Center position • Increase public safety by allowing a boost in salary to be competitive and provide for additional firefighter positions • Adjustment of the 1 % Hospital contribution to the reduced by .50% meaning approximately $891,510 stays in the General Fund. Intended resource allocation • Personnel expenses increase 8% due to wage study and to keep up with inflation • Health Insurance Cost - health insurance cost has increased by 10%. • Prioritize infrastructure repairs and replacement (Public Works and Public Safety) • Fill the gap in the shortage of jail revenue, PLA Grant and Fish tax decreases revenue. • Interest on investments revenue increased across most funds due to a favorable interest rate environment and an overall increase in investment returns. The actual the investment market has positive results, but we choose to be budgetary conservative due major nature disasters and the political movement. Expenditures: Personnel expenses: • 8% adjustment on salaries expenses in FY25. • New Firefighter position. 4 • Medical Insurance will be increased by a conservative 10%; over the past years, the health plan modification has saved the city money, but we will continue with the common practice of increasing premiums. Non -Personnel Expenses: • Bringing back the community center building and the city hall annex departments in budget to allocate the expenditures appropriately • New Dispatch department • Increase in Insurance and Worker Comp cost 30%. • Increase of $20,000 contribution to the senior center. • Increase in Audit expenses. • Decreasing operating expenses across the City by 5% when allowed by line item. • Contingency created for sidewalks and street repairs 5 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 Libra ry 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 Fund balance end of year Non -spendable: General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 2021 2022 2023 Actual Actual Actual 2024 YTD Actuals 6/30 General Fund Summary 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 9,326,014 10,160,722 10, 595,983 118,513 207,286 216,357 1,720,773 1,303,488 1,222,372 3,660,752 3,871,599 3,817,738 22,308 28,759 19,514 31,176 195,207 579,365 409,188 153,812 212,343 4,269,607 98,808 67,349 3,475,770 25,126 1,359,899 292,467 9,082,500 10,250,066 179,060 122,700 992,554 247,800 4,155,336 3,963,178 16,500 25,000 501,000 60,000 111,313 125,620 10,250,066 125,700 254,800 4,025,655 25,000 60,000 125,620 $15,288,724 $15,920,874 $16,663,672 $9,589,026 $15,038,263 $14,794,364 $14,866,841 3,684,055 5,084,416 5,371,398 2,733,588 4,201,427 4,968,898 5,006,695 2,887,755 1,194,712 1,705,102 1,960,636 1,058,640 1,510,042 1,707,417 1,732,671 1,033,972 616,043 766,272 758,260 387,082 441,404 411,481 415,606 213,553 $11,647,682 $14,643,586 $15,245,267 $8,314,591 $3,641,041 $1,277,288 $1,418,405 $1,274,435 34,072 0 -2,949,985 (2,797,265) (1,883,801) -422,183 2,286,776 2,649,411 2,824,069 1,323,065 -629,137 -147,854 940,268 900,882 $3,011,904 $1,129,434 $2,358,673 $2,175,317 $10,224,310 $11,583,494 $12,200,945 $14,426,887 5,114,189 5,351,218 5,242,017 5,704,605 5,691,014 5,715,701 2,051,354 2,320,137 2,396,494 1,854,823 2,144,019 2,226,615 867,054 900,843 878,712 410,544 410,232 407,857 $16,002,569 $16,817,463 $16,867,395 -$964,306 -$2,023,099 -$2,000,555 0 0 0 -1,641,000 -838,500 -838,500 2,453,557 2,861,599 2,839,055 812,557 2,023,099 2,000,555 -$151,749 $0 $0 $14,426,887 $14,275,138 $14,275,138 6 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 Proposed 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Inventory, Prepaids, Unrealized gains 545,560 814,310 858,515 858,515 875,000 875,000 875,000 Restricted: 0 0 0 Committed: Working Capital 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 Insurance Reserves 0 0 0 Hospital Cash Flow 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Assigned: 575,000 597,995 597,995 597,995 615,935 625,174 634,551 Unassigned: 10,115,654 9,300,623 11,103,107 13,145,693 10,784,201 10,774,964 10,765,587 Total Fund Balance $13,236,214 $12,712,928 $14,559,618 $16,602,204 $14,275,138 $14,275,138 $14,275,139 7 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 GF Revenue by Department Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 Proposed 2026 Account Description Actual Actual Actual Actuals 6/30 Final Budget Budget 01000 0000 General Revenues 13,011,658 14,032,300 14,792,979 8,446,704 12,913,974 12,847,077 12,894,796 01000 1110 Council & Clerk 500,587 35,359 24,177 12,437 23,120 22,500 22,500 01000 1122 Community Development 3,185 2,816 15,345 7,462 12,950 13,000 2,000 01000 1210 Police 50,569 75,011 73,156 28,343 85,000 50,000 50,000 01000 1212 Animal Control 400 1,795 47,651 2,607 1,250 200 200 01000 1212 Dispatch 88,800 88,800 88,800 26,400 88,800 88,800 88,800 01000 1220 Fire 0 0 800 2,000 0 0 0 01000 1221 Fire Volunteers 4,979 4,766 4,229 6,304 6,304 6,000 6,000 01000 1250 Building Inspection 72,717 106,020 126,976 45,036 72,660 44,500 47,500 01000 1312 City Shop 2,471 868 396 458 2,261 0 0 01000 1350 Municipal Buildings 31,005 41,773 41,128 0 0 40,000 40,000 01000 1400 Parks&RecAdmin 2,505 0 308 0 1,200 1,272 1,292 01000 1410 Parks&Rec Maintenance 6,625 20 2,000 2,520 0 2,080 0 01000 1411 Parks&Rec Campgrounds 1,479,312 1,456,794 1,363,249 956,564 1,752,166 1,601,844 1,627,474 01000 1412 Parks&Rec Cemetery 0 0 1,500 0 300 309 314 01000 1420 Parks&Rec Sports&Rec 11,911 27,481 48,591 42,547 51,697 54,332 55,165 010001500 Library&Museum 21,999 47,071 32,387 9,645 26,581 22,450 30,800 Total Revenue $15,288,724 $15,920,874 $16,663,672 $9,589,026 $15,038,263 $14,794,364 $14,866,841 8 Account Description General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 GF by Department NON PERSONNEL 2021 2022 2023 2024 YTD 2024 Budget Actual Actual Actual Actuals 6/30 Final Proposed Proposed 2025 2026 Budget Budget 01000 1110 01000 1111 01000 1114 01000 1115 01000 1120 01000 1121 01000 1122 01000 1140 01000 0900 01000 1180 01000 1210 01000 1212 01000 1213 01000 1220 01000 1221 01000 1222 01000 1223 01000 1250 01000 1310 01000 1312 01000 1350 01000 1351 01000 1400 01000 1410 01000 1411 01000 1412 01000 1420 01000 1430 01000 1500 Council & Clerk Historic Preservation Commission PACAB Planning & Zoning City Manager MIS Community Development Finance Debt Service - General General Services Police Animal Control Dispatch Fire Fire Volunteers Emergency Preparedness SVAC Building Inspection Streets City Shop Municipal Buildings Community Center Parks&Rec Admin Parks&Rec Maintenance Parks&Rec Campgrounds Parks&Rec Cemetery Parks&Rec Sports&Rec Parks&Rec BGC Library & Museum 1,141,694 1,368 0 0 94,537 59,462 52,017 133,875 441,404 174,974 389,566 13,590 0 311,335 70,980 17,229 25,582 20,295 301,470 204,375 109,346 29,063 20,725 222,559 366,201 13,934 45,267 195,443 237,002 $4,693,293 437,620 392 143 640 93,380 157,082 686,098 526,172 411,481 650,340 459,368 22,587 0 438,523 140,758 36,542 35,058 25,611 402,146 258,738 162,373 38,000 26,203 190,027 487,511 34,881 71,297 197,617 264,024 $6,254,612 460,616 1,607 69 372 137,818 233,729 564,911 415,051 415,606 820,813 420,237 74,980 0 388,113 109,962 25,615 41,417 27,587 554,941 202,056 240,669 443 34,000 114,338 393,643 22,612 141,573 216,556 291,371 $6,350,703 221,432 0 0 541 59,384 109,673 111,241 155,076 213,553 584,266 196,504 12,941 0 232,567 68,106 8,461 33,789 19,435 308,223 104,078 89,151 0 12,515 68,234 195,138 30,702 100,758 125,014 132,159 $3,192,941 509,965 2,010 1,250 6,557 107,991 183,422 233,886 296,492 410,544 674,620 546,897 67,694 0 901,437 125,131 25,674 41,767 37,835 634,292 173,565 233,372 0 30,868 163,961 336,030 12,910 153,432 22,000 352,014 $6,285,617 498,368 2,010 1,250 6,754 171,058 195,024 348,438 225,663 410,232 766,191 453,170 47,170 112,800 520,939 265,700 25,800 44,300 37,110 687,552 160,289 240,468 0 32,060 172,314 397,823 16,996 214,982 14,480 338,583 $6,407,524 498,632 2,010 1,250 6,859 133,430 259,285 249,087 236,122 407,857 603,900 423,170 47,170 113,400 503,849 170,900 24,800 41,500 37,110 645,652 232,087 244,316 0 32,573 174,939 428,552 17,268 225,342 14,480 294,542 $6,070,081 9 Account General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 GF Expenses by Department PERSONNEL Proposed 2021 2022 2023 2024 YTD Actuals 2025 Proposed 2026 FTE Description Actual Actual Actual 6/30 2024 Budget Final Budget Budget 25/26 01000 1110 Council & Clerk 18,946 413,480 448,813 244,841 480,331 494,620 522,825 010001111 Historic Preservation Commission 38,100 106 0 0 8,572 8,572 8,572 01000 1114 PACAB 0 53 0 0 0 0 0 01000 1115 Planning&Zoning 0 24,085 23,363 30,895 50,534 55,335 56,220 01000 1120 City Manager 478,879 586,263 649,493 307,828 676,925 633,195 642,690 01000 1121 MIS 387,183 442,254 492,940 253,233 487,800 527,229 542,225 01000 1122 Community Development 303,984 379,539 375,335 154,582 377,065 386,690 402,120 01000 1140 Finance 838,503 687,268 752,579 500,596 1,027,350 1,030,820 1,076,790 01000 1180 General Services 0 0 -4,504 0 0 0 0 01000 1210 Police 2,141,282 2,357,629 2,188,809 1,253,311 2,726,106 2,151,182 2,255,137 01000 1212 Animal Control 133,847 128,840 204,508 104,127 195,030 235,190 243,705 01000 1213 Dispatch 422,456 582,638 549,268 419,709 0 570,588 570,588 01000 1220 Fire 367,816 404,776 598,895 344,848 641,735 846,900 889,827 010001221 Fire Volunteers 5,325 2,204 0 0 7,300 7,300 7,300 01000 1222 Emergency Preparedness 0 0 0 0 0 0 0 01000 1250 Building Inspection 282,123 334,363 377,304 193,956 388,000 372,865 387,245 01000 1310 Streets 304,747 538,417 590,282 310,709 600,315 686,915 710,605 01000 1312 City Shop 172,972 230,659 247,746 150,498 253,270 292,075 302,500 01000 1350 Municipal Buildings 78,169 79,525 125,228 95,980 156,540 211,755 220,055 01000 1400 Parks&RecAdmin 193,588 699,880 809,253 425,675 925,856 1,107,770 1,150,470 01000 1500 Library & Museum 379,040 502,248 466,888 254,923 515,040 562,260 584,170 $ 6,546,963 $ 8,394,226 $ 8,896,201 $ 5,045,713 $ 9,517,769 $ 10,181,261 $ 10,573,045 73.90 3.00 0.50 0.55 4.00 3.00 2.45 8.00 20.00 2.00 4.50 2.50 4.25 1.35 2.00 9.80 6.00 10 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 GF Revenue Actual All Actual All Actual All Actual All _ FYE FYE FYE FYE Actual All Annual Budget Annual Proposed 2025 Proposed 2026 General Fund Revenue 12/31/2020 12/31/2021 12/31/2022 12/31/2023 6/30/24 FY23 Budget FY24 Budget Budget Revenues 4000 Tax Revenue - Sales 3,304,461 6,861,101 7,635,648 7,856,472 3,400,032 6,500,000 6,500,000 7,020,000 7,020,000 4010 Tax Revenue - Real Property 1,124,269 1,170,662 1,214,960 1,310,697 325,266 1,250,000 1,275,000 1,312,500 1,312,500 4011 Tax Revenue - Personal Property 426,660 463,638 469,568 407,869 152,656 465,000 465,000 385,000 385,000 4012 Tax Revenue - Motor vehicle 22,205 20,916 21,111 19,757 9,473 24,000 24,000 20,000 20,000 4013 Tax Revenue - Oil Property - 553 4020 Hotel/Motel Room Tax 217,434 713,633 804,511 840,428 317,883 725,000 725,000 1,389,066 1,389,066 4030 Payments in Lieu of Tax 46,312 130,375 147,705 156,404 61,435 90,000 90,000 120,000 120,000 4031 Contra Payments in Lieu of Tax (41,314) (136,677) 4040 Penalties and Interest on Taxes 2,046 7,003 3,898 3,804 2,862 3,500 3,500 3,500 3,500 4100 Building Permits 45,777 71,091 106,020 120,796 41,595 70,400 71,000 42,000 45,000 4101 Permits - Taxi 868 587 2,179 2,441 643 1,000 1,000 2,500 2,500 4102 DMV - Drivers License 20,490 9,058 15,738 16,240 6,293 20,000 20,000 15,000 15,000 4103 DMV - Motor Vehicles 43,541 22,032 42,685 46,060 31,423 60,000 60,000 35,000 35,000 4104 Animal Control Licenses 235 100 85 85 165 200 250 200 200 4105 Business License 22,590 11,670 33,120 21,600 12,030 22,000 22,000 20,000 20,000 4106 License and Permits - Misc 2,974 2,349 7,461 2,955 2,919 3,150 3,150 3,000 3,000 4107 Inspection Fees 1,363 1,626 6,180 3,740 1,600 1,660 5,000 5,000 4200 Revenue Sharing 75,856 85,793 136,622 107,071 4201 PERS On -Behalf payments by SOA 306,531 312,756 256,365 142,298 4202 Jail Contract 368,952 368,952 368,952 521,537 564,810 4203 Dispatch Contract w/State of AK 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 4204 KPB 911 Dispatch 52,800 52,800 52,800 52,800 26,400 52,800 52,800 52,800 52,800 4205 Alaska Liquor Tax - 23,625 4206 Alaska Raw Fish Tax 179,066 350,482 370,953 317,042 400,000 400,000 150,000 150,000 4207 Fisheries Resource Landing Tax 2,531 1,861 9,928 5,049 416 2,400 2,400 1,000 1,000 4208 Alaska Marijuana Application Fees 300 1,300 300 300 4251 Grant Revenue - Federal Grants 37,482 9,979 50,232 10,229 6,304 485,500 487,304 6,000 6,000 4252 Grant Revenue - State Grants 9,230 1,851 7,000 9,546 2,500 7,000 7,750 7,000 4253 Grant Revenue - Misc Grants 2,547 500,000 14,636 20,000 4,804 2,500 6,000 4254 Snow Removal Fees - 800 2,000 2,000 2,000 4300 Admin. Exp. -Jail 110,103 112,537 114,788 118,225 118,225 4301 Admin Exp.- Harbor 369,820 374,258 451,488 465,035 478,980 465,035 478,980 493,349 501,243 4302 Admin. Exp. - SMIC 98,709 99,895 148,709 153,170 157,760 153,170 157,760 162,493 165,093 4303 Admin. Exp.- Parking Fund 11,537 11,675 12,025 12,385 12,760 12,385 12,760 13,142 13,353 4304 Admin. Exp. - Electric 964,747 976,322 1,005,612 1,035,780 1,066,855 1,035,780 1,066,855 1,013,512 1,029,728 4305 Admin. Exp. - Water 262,991 269,340 277,420 285,743 294,315 285,743 294,315 303,144 307,945 4306 Admin. Exp. - Sewer 162,533 164,483 169,425 172,805 176,261 172,805 176,261 181,549 184,454 4307 Copying Fees 2,450 1,893 5,180 12,248 2,160 5,000 5,000 3,000 3,000 4308 Sales Tax Credit 4,000 4,000 4,000 3,000 3,000 4,000 4,000 4,000 4,000 4309 Zoning Fees 2,025 4,946 4,943 1,854 378 2,000 2,000 2,000 2,000 4311 Community Development - Zoning Fees - 100 260 4312 Walkable Mural Application Fee - 2,000 - 4313 Comm Dev Printing Fees - 340 12 - 4314 Rezone Fee - 300 - 4315 Replat Fee - 370 200 - 4316 Conditional Use Permit - 990 700 - 4317 Short Term Rental - 10,450 6,450 - 10,950 10,950 10,950 11 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 4318 Sign Permit - - - 60 60 - - - - 4319 Variance Permit - 330 4320 Misc Dog Fees 550 300 210 857 1,980 500 500 500 500 4321 Miscellaneous Jail Revenue - 16,811 4322 Miscellaneous Dispatching 10,000 10,000 10,000 - - 4323 Miscellaneous Police Fees 1,870 1,925 2,648 2,310 1,415 2,500 2,500 - - 4324 Animal Shelter Donations - 26,709 542 20,612 - - 4330 Street Work Orders 50 489 - - 4331 Shop Work Orders 1,474 2,471 868 396 558 2,261 4341 P&R: Punchard Fees 1,884 - 318 2,163 2,100 2,261 2,261 2,261 4342 P&R: Class Registrations 2,983 1,409 315 1,250 1,040 1,500 5,000 5,150 5,232 4343 P&R: Facility Rental 4,277 28 13,732 21,741 18,477 9,000 19,180 19,755 20,071 4344 P&R: Tournaments 514 - 684 316 4345 P&R: Special Events 6,751 12,928 13,136 22,886 24,789 19,917 28,717 29,579 30,052 4347 P&R: Shower Fees 9,581 7,832 4348 P&R: Rock Wall Fees 110 - 128 90 4349 P&R: Pavilion Fees 4,711 6,958 7,948 9,255 4,378 8,160 8,323 8,573 8,710 4350 P&R: Camping Fees 421,664 960,360 795,105 700,605 553,464 972,375 991,823 818,690 831,789 4351 P&R: Camping w/Utilities 208,907 400,138 588,150 620,024 539,279 675,000 700,000 721,000 732,536 4352 P&R: RV Dump Station 14,033 39,948 4353 P&R: Misc Revenue 202 64,268 - 1,943 979 - - 4356 P&R: Burial Reservations - - 1,500 (250) 300 300 4357 P&R: Memorial Bench Fees 1,000 6,485 2,000 125 2,000 2,000 2,000 2,000 4358 P&R: Camping Reservation Cancellation Fees - 65,590 33,364 58,270 51,000 52,020 53,581 54,438 4370 Library Service Revenue 3,631 7,841 15,858 8,019 5,763 10,695 10,909 11,000 11,100 4371 Library Circulation Revenue 582 34 489 1,118 643 198 202 450 500 4372 Museum Revenue - 4,630 385 3,000 3,200 4373 Museum Admissions 482 7,125 12,840 11,620 14,838 7,568 7,720 8,000 9,000 4380 Land Rents & Leases 46,100 50,300 78,199 12,081 46,108 50,000 50,000 52,500 52,500 4382 Jail Facility Rental 30,000 30,000 30,000 4383 Municipal Building Rent 64,940 31,005 41,773 41,128 65,000 65,000 40,000 40,000 4400 Fines and Bails 11,075 22,308 28,759 19,514 25,126 16,500 16,500 25,000 25,000 4500 GF Interest on Investments 149,592 30,583 176,183 548,497 1,355,993 500,000 60,000 60,000 4501 GF Penalties & Interest 825 592 1,039 1,634 3,906 1,000 1,000 4505 GF Interest Revenue - Leases - 17,985 29,234 - - 4610 Surplus Sales 125 66,307 307 54,926 5,000 5,000 4611 Gravel Sales 38,535 246,279 79,980 81,986 155,734 225,000 80,193 100,000 100,000 4620 Franchise Fee - Refuse 22,833 25,050 28,281 28,303 16,805 25,750 25,750 25,000 25,000 4630 City Clerk Fees 153 60 60 136 208 120 120 120 120 4631 Collection of Doubtful Acconts 37 - 114,731 4632 Insurance Recovery/Rebate 37,710 41,423 44,085 46,354 4633 Vending Machine Fees 300 600 600 600 250 250 500 500 4639 Misc Service Fees 5,542 1,045 469 30 5,086 4700 Other Financing Sources (2,720,201) - - - - 4701 Premium on Issuance of Bonds - 574,273 - - - - - - 4702 Proceeds from Issuance of Bonds 2,180,000 - - - - - 5899 Miscellaneous Revenue 1,021 28,424 30 9 (96) - Net Transfers from other funds 2,023,099 2,000,555 Total Revenues 9,445,127 15,322,795 15,920,874 16,663,672 9,690,710 15,213,509 15,038,263 16,817,463 16,867,396 12 GF Transfers 2025 2026 Transfers- Transfers- Transfers- Transfers - In Out In Out TRANSFERS FROM OTHER FUNDS: Boat Harbor Enterprise Fund: One-half of land rents and leases 233,100 236,829 Federal and State lobbying 25,000 25,000 Payment -in -Lieu -of -Tax 257,518 262,124 Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases 81,945 83,256 Payment -in -Lieu -of -Tax 64,817 65,839 Parking Enterprise Fund Payment -in -Lieu -of -Tax 33,934 34,477 Electric Enterprise Fund: Federal and State lobbying 25,000 25,000 Payment -in -Lieu -of -Tax 1,368,726 1,390,626 General Operating Permit 300,000 300,000 Water Enterprise Fund: Federal and State lobbying 25,000 25,000 Payment -in -Lieu -of -Tax 164,167 166,794 Wastewater Enterprise Fund: Federal and State lobbying 25,000 25,000 Payment -in -Lieu -of -Tax 107,392 109,110 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 GF services to cruise ships; police security, museum movie 50,000 50,000 TOTAL TRANSFERS IN: $2,861,599 $2,839,055 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 812,500 812,500 SMIC Enterprise Fund - cash deficit 0 0 Sewer Enterprise Fund - RV dump 26,000 26,000 Capital Acquisition Fund (equal to State Revenue Sharing) 0 0 TOTAL TRANSFERS OUT: $838,500 $838,500 NET TRANSFERS: $2,023,099 $2,000,555 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and Changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Council & Clerk General - Council & Clerk (01000 1110) 2021 2022 2023 2024 YTD 2024 Budget Proposed 2025 Proposed Expense Budget Actual Actual Actual Actuals 6/30 Final Budget 202 Budget Narrative Revenue: Operating Revenue 4101 Permits - Taxi 587 2,179 2,441 498 1,000 2,500 2,500 4105 Business License 33,120 21,600 11,790 22,000 20,000 20,000 4253 Misc GF Grants 500,000 - - - - 4630 City Clerk Fees - 60 136 148 120 Total Operating Revenue: 500,587 35,359 24,177 12,437 23,120 22,500 22,500 Expenditures: Personnel Costs: 6000 Salaries 17,600 203,359 229,367 107,186 223,271 232,300 241,600 6001 Overtime 1,313 1,352 732 5,000 2,750 2,750 6003 Mayor & Council - Legislative Stipends 29,400 31,200 15,600 36,000 36,000 36,000 6100 Medicare 1,346 5,224 5,667 2,758 6,060 5,810 6,045 6101 Unemployment Insurance - 1,480 (370) - - - 6102 Workers' Compensation - 870 741 494 1,000 1,000 1,020 6200 Leave Time - 2,086 977 - - - 6201 Retirement Benefits - 55,217 49,302 23,486 46,000 51,150 63,200 6202 Health Insurance - 116,012 128,726 94,452 163,000 165,000 171,600 6210 Air Ambulance benefit - - 435 - 460 460 6211 Met -Life Benefit - 68 - 150 150 Total Personnel Costs: 18,946 413,480 448,813 244,841 480,331 494,620 522,825 Non -Personnel Costs: 7000 Audit 127,600 113,847 134,197 98,543 142,000 150,000 150,000 7001 Communications 4,937 5,185 4,629 980 6,000 6,180 6,279 7002 Postage and Freight 1,266 1,186 1,540 241 1,500 1,500 1,500 7003 Bank and Credit Card Fees 8 1,893 1,337 699 2,000 2,000 2,000 7004 Insurance 481 3,898 4,171 1,943 5,888 5,888 5,888 7006 Legal 1,506 - - 20,000 - - 7009 Contracted Services 284,172 58,004 6,220 (19) 10,000 10,000 10,000 7012 Other Special Services - - 40 - - - - 7013 State Lobbying Fees 84,504 85,500 85,500 42,750 85,500 85,500 85,500 7014 Federal Lobbying Fees 92,004 99,671 84,337 46,002 92,000 92,000 92,000 7021 Legal - Clerk - - - 5,000 5,000 5,000 7022 Software/SaaS Subscriptions - 27,520 4,545 32,550 32,550 32,550 7211 Gas & Lube 17 - - - - - 7215 Operating Supplies 7,575 11,836 8,840 3,206 10,000 10,000 10,000 7216 Maitenance & Repair 384 - - - - 7217 Small Tools & Equipment 907 - 308 1,200 1,200 1,200 7222 Computer Hardware - 1,526 - 7,500 7,500 7,500 7223 Furniture - 14,736 - - - - 7300 Advertising 25,704 15,620 15,178 15,250 15,250 15,250 7301 Subscriptions & Dues 70 744 1,091 40 5,000 5,000 5,000 7302 Travel & Subsistence 3,998 27,239 20,427 13,413 28,577 35,000 35,000 x 7303 Education & Training 1,597 4,175 4,914 2,250 5,000 7,500 7,500 x 7304 Equipment Rent - - 551 890 3,000 3,000 3,000 7800 Sister City Program 1,216 - 18,716 3,449 10,000 10,300 10,465 x 7804 Elections - 3,492 21,909 - 14,000 5,000 5,000 7805 Promotion 3,420 3,806 2,930 2,500 6,000 6,000 6,000 7807 Contingency 1,793 - 2,000 2,000 2,000 7809 Pass-Thru Payments 500,000 - - - 7810 Misc Expense 59 - - Total Non -Personnel Costs: 1,141,694 437,620 460,616 221,432 509,965 498,368 498,632 Total Expenditures: 1,160,641 851,100 909,430 466,273 990,296 992,988 1,021,457 14 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Historic Preservation Commision (01000 1111) Expense Budget DEPT: Hist Pres 2024 YTD Proposed Proposed 2021 2022 2023 Actuals 2024 Budget 2025 2026 Actual Actual Actual 6/2024 Final Budget Budget Expenditures: Personnel Costs: 6000 Salaries 16,027 102 - 8,400 8,400 8,400 6100 Medicare 283 1 - 122 122 122 6102 Workers' Compensation 101 0.23 - 50 50 50 6200 Leave Time 2,254 - - - - - 6201 Retirement Benefits 7,057 3 - - - - 6202 Health Insurance 12,378 - - - - - Total Personnel Costs: 38,100 106 8,572 8,572 8,572 Non -Personnel Costs: 7004 Insurance 507 229 8 1 630 630 630 7100 General Power for Reasale - 16 - - - - 7215 Operating Supplies 678 147 235 130 130 130 7302 Travel & Subsistence - 963 - - - 7302-0012 Travel & Subsistence P&Z - - 500 500 500 7303 Education & Training - 400 750 750 750 7303-0012 Education & Training P&Z 184 - - - Total Non -Personnel Costs: 1,368 392 1,607 1 2,010 2,010 2,010 Total Expenditures: 39,469 498 1,607 1 10,582 10,582 10,582 15 General - PACAB (01000-1114) Expense Budget Expenditures: Personnel Costs: 6000 Salaries 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7004 Insurance 7215 Operating Supplies 7302 Travel & Subsistence 7303 Education & Training Total Non -Personnel Costs: Total Expenditures: 2021 2022 2023 2024 YTD 2024 Budget Actual Actual 49 1 0 3 0 Actual Actuals 6/30 Final DEPT: PACAB Proposed 2025 Budget Proposed 2026 Budget Narrative 53 8 104 31 8 61 250 500 500 250 250 500 500 500 500 143 69 1,250 1,250 1,250 $ $ 196 $ 69 $ $ 1,250 $ 1,250 $ 1,250 16 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 General - Planning & Zoning Commission (01000 1115) Expense Budget DEPT: Planning & Zoning Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Expenditures: Personnel Costs: 6000 Salaries - 10,935 10,610 15,465 24,785 27,140 27,574 6001 Overtime - - - - 6003 Planning & Zoning Legislative Stipend 4,112 4,800 2,476 8,400 9,198 9,345 6100 Medicare 504 517 414 460 504 512 6102 Workers' Compensation 53 39 71 134 147 149 6200 Leave Time 148 - - - 6201 Retirement Benefits 2,864 2,498 3,381 9,855 10,791 10,964 6202 Health Insurance 5,616 4,752 9,081 6,900 7,556 7,676 6211 Met Life - Life Benefit 8 - - - Total Personnel Costs: 24,085 23,363 30,895 50,534 55,335 56,220 Non -Personnel Costs: 7004 Insurance 106 197 91 - - 7215 Operating Supplies 534 175 - 100 103 105 7302 Travel & Subsistance 4,457 4,591 4,662 7303 Education & Training 450 2,000 2,060 2,092 Total Non -Personnel Costs: 640 372 541 6,557 6,754 6,859 Total Expenditures: 24,725 23,735 31,436 57,091 62,089 63,079 17 General - City Manager (01000 1120) Expense Budget General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: City Manager Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Expenditures: Personnel Costs: 6000 Salaries 296,130 379,972 461,660 208,759 429,950 436,800 443,352 6001 Overtime 50 - - 6100 Medicare 5,105 5,526 6,694 3,027 6,150 6,100 6,192 6101 Unemployment Insurance 2,931 - - - - 6102 Workers' Compensation 1,768 1,668 1,601 953 2,000 2,000 2,030 6200 Leave Time 25,124 2,793 1,693 - - - 6201 Retirement Benefits 71,733 103,578 101,630 45,530 94,500 92,400 93,786 6202 Health Insurance 76,089 107,435 76,154 48,891 144,275 95,000 96,425 6209 Contra Retirement PERS DC Forfeitures - (14,709) - - - 6210 Air Ambulance Benefit - 60 573 690 700 6211 Met Life - Life Benefit - - - 95 205 205 Total Personnel Costs: 478,879 586,263 649,493 307,828 676,925 633,195 642,690 Non -Personnel Costs: 7001 Communications 5,576 6,328 6,323 1,421 6,000 6,180 6,279 7002 Postage and Freight 123 410 405 150 128 132 134 7003 Bank and Credit Card Fees 14 1 3 7004 Insurance 7,897 7,571 7,869 3,879 11,471 14,912 15,151 7006 Legal - 9,013 30,193 9,015 10,000 10,000 10,000 7009 Contracted Services 29,869 7,107 19,975 10,607 5,000 65,000 31,285 7011 Testing 8 - - 100 103 105 7013 State Lobby Fees 1,312 281 - 7014 Federal Lobby Fees - 1,312 281 - 7022 Software/SaaS Subscription 3,499 780 - 7211 Gas & Lube 517 923 288 383 1,086 1,119 1,136 7212 Uniform Allowance - 169 - 7213 Safety Equipment - 66 25 - 7215 Operating Supplies 11,202 9,804 22,258 5,623 8,500 8,755 8,895 7216 Maintenance & Repair 14 88 942 300 309 314 7217 Small Tools & Equipment 5,741 2,769 276 1,500 1,545 1,570 7222 Computer Hardware - - 5,204 - - 7300 Advertising 2,093 1,924 2,547 1,921 800 824 837 7301 Subscriptions & Dues 14,220 20,235 7,379 850 15,606 16,074 16,331 7302 Travel & Subsistence 7,462 15,749 16,935 13,581 25,000 25,000 20,000 7303 Education & Training 2,904 349 1,413 4,970 10,000 10,000 10,160 7304 Equipment Rent - - 464 890 - 7800 Sister City Program 210 7804 Elections - 116 - 7805 Promotion 3,810 3,868 2,500 5,000 5,000 5,080 7807 Contingency 2,500 2,630 228 3,000 3,000 3,048 7810 Miscellaneous Expense - 90 108 - - 8104 Motor Pool Rent 4,411 4,500 4,500 2,250 4,500 3,105 3,105 Total Non -Personnel Costs: 94,537 93,380 137,818 59,384 107,991 171,058 133,430 Total Expenditures: 573,416 679,643 787,310 367,212 784,916 804,253 776,120 18 General - Information Tecnology (01000 - 1121) Expense Budget General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: MIS/IT Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 203,971 263,016 314,941 152,977 307,050 341,614 350,200 6001 Overtime 706 688 1,303 70 1,000 1,500 1,500 6002 Standbye Time - 252 - 4,425 4,600 6100 Medicare 3,295 3,839 4,460 2,213 9,650 1,300 1,325 6102 Workers' Compensation 1,128 1,164 1,103 682 1,300 - - 6200 Leave Time 24,171 2,789 - - 67,500 70,200 6201 Retirement Benefits 74,231 71,346 71,261 32,715 60,800 110,000 114,400 6202 Health Insurance 79,681 101,949 97,083 64,029 108,000 575 575 6210 Air Ambulance Benefit - 480 - 165 165 6211 Met Life - Life Benefit - 68 150 150 Total Personnel Costs: 387,183 442,254 492,940 253,233 487,800 527,229 542,225 Non -Personnel Costs: 7001 Communications 4,543 5,909 5,240 1,127 5,500 5,665 5,750 7002 Postage and Freight 1 236 - 50 - 7003 Bank and Credit Card Fees 1 22 12 0 50 - 7004 Insurance 5,308 4,644 4,821 2,326 7,559 9,827 9,985 7006 Legal - - 500 - 7009 Contracted Services 1,759 82,374 6,119 1,565 10,000 10,000 10,500 x 7022 Software/SAS Subscriptions - 126,460 74,278 79,000 88,000 150,000 x 7204 Libraray Non -Print - 50 - - - 7211 Gas & Lube - 122 - 105 - - 7215 Operating Supplies 21362 16,076 7,323 13,815 10,000 10,350 10,500 7216 Maintenance & Repair - 2,767 685 5,000 5,000 5,250 7217 Small Tools & Equipment 13,926 21,230 6,904 5,547 12,500 12,938 13,250 7221 Operating Materials 13,896 967 8,000 8,280 8,500 7222 Computer Hardware - 54,287 3,090 30,000 31,050 31,050 x 7300 Advertising - - 400 414 - 7301 Subscriptions & Dues 6,690 16,315 1,570 947 6,595 2,000 2,500 x 7302 Travel & Subsistence 129 3,343 4,780 2,681 4,963 8,000 8,500 x 7303 Education & Training 5,744 4,281 2,031 2,645 3,000 3,500 3,500 x 7810 Miscellaneous Expense - - 200 - - Total Non -Personnel Costs: 59,462 157,082 233,729 109,673 183,422 195,024 259,285 Total Expenditures: $ 446,645 $ 599,336 $ 726,669 $ 362,906 $ 671,222 $ 722,253 $ 801,510 19 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Community Dev Proposed Proposed General - Community Development (01000 1122) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Operating Revenue 4309 Zoning Fees 3,185 2,476 1,075 - 2,000 2,000 2,000 4312 Walkable Mural Application Fee - 2,000 - - 4313 Comm Dev Printing Fees - 340 - 12 - - - 4314 Rezone Fees - - 300 - - - 4315 Replat Fee - 370 - - 4316 Conditional Use Permit - - 990 350 4317 Short Term Rental 10,450 6,450 10,950 11,000 11,000 4318 Sign Permit - - 60 60 4319 Variance Permit 330 Total Operating Revenue: 3,185 2,816 15,345 7,462 12,950 13,000 2,000 Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 145,216 207,113 229,114 88,224 210,255 235,000 244,400 6100 Medicare 3,272 3,006 5,290 1,279 3,000 3,450 3,590 6101 Unemployment Insurance 811 - - - 6102 Workers' Compensation 738 839 854 401 950 950 970 6200 Leave Time 14,021 3,709 200 - - 6201 Retirement Benefits 50,833 56,678 48,445 19,218 41,860 51,700 53,770 6202 Health Insurance 89,094 108,193 91,398 44,979 121,000 95,000 98,800 6210 Air Ambulance Benefit - 34 421 460 460 6211 Met Life - Life Benefit - 60 130 130 Total Personnel Costs: 303,984 379,539 375,335 154,582 377,065 386,690 402,120 Non -Personnel Costs: 7001 Communications 2,505 3,310 3,735 363 2,900 2,987 3,033 7002 Postage and Freight 262 510 266 45 448 461 469 7003 Bank and Credit Card Fees 428 259 450 450 x 7004 lnsurance 3,678 3,381 3,940 2,034 5,098 6,627 6,627 7006 Legal - 4,959 5,733 10,410 500 - - x 7009 Contracted Services 26,695 652,551 542,837 82,268 200,000 300,000 200,000 x 7012 Other Special Services 40 4,094 - 7015 Utilities 46 - - 7022 Software/SaaS Subscriptions - (2,571) 4,057 1,500 11,500 11,684 x 7211 Gas & Lube 189 274 72 15 165 - 7215 Operating Supplies 4,256 6,016 1,319 1,501 6,675 6,875 6,982 7217 Small Tools & Equipment - - 671 1,000 1,030 1,046 7222 Computer Hardware - 1,584 1,220 2,500 2,575 2,615 7300 Advertising 1,250 363 125 65 2,800 2,884 2,929 x 7301 Subscription and Dues 2,297 8,830 3,060 4,365 2,000 4,500 4,572 x 7302 Travel & Subsistence 359 371 2,892 2,625 6,000 6,180 6,276 7303 Education & Training 2,058 850 1,310 1,625 2,200 2,266 2301 7310 Recording Fees 81 322 94 - - - 7810 Miscellaneous 47 267 87 82 100 103 103 8103 Capital Equipment 8,253 Total Non -Personnel Costs: 52,017 686,098 564,911 111,241 233,886 348,438 249,087 Total Expenditures: $ 356,001 $ 1,065,637 $ 940,246 $ 265,823 $ 610,951 $ 735,128 $ 651,207 20 General - Finance (01000-1140) Expense Budget General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Finance Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Expenditures: Personnel Costs: 6000 Salaries 429,009 360,591 421,109 253,457 585,640 556,300 580,630 6001 Overtime 8,197 21,015 16,043 11,514 15,000 15,000 15,000 6100 Medicare 7,810 5,539 8,844 3,842 8,150 10,645 11,070 6101 Unemploymnt (0.05) - - 6102 Workers Compensation 2,383 1,716 3,156 1,172 2,650 2,650 2,700 6200 Leave Time 79,353 3,168 3,083 - - - 6201 Retirement Benefits 159,390 101,492 94,714 56,705 138,160 139,175 144,745 6202 Health Insurance 152,361 195,294 205,443 172,748 277,750 305,525 317,745 6209 Contra -Retirement PERS DC Forfeitures - (1,547) - - - 6210 Air Ambulance Benefit - 188 995 - 1,150 1,150 6211 Met Life - Life Benefit - - 163 - 375 3,750 Total Personnel Costs: 838,503 687,268 752,579 500,596 1,027,350 1,030,820 1,076,790 Non -Personnel Costs: 7001 Communications 9,888 10,668 9,782 1,981 13,000 13,390 13,604 7002 Postage and Freight 5,185 1,985 4,074 1,475 1,600 1,648 1,674 7003 Bank and Credit Card Fees 11 6 4 - - - 7004 Insurance 10,939 8,576 7,952 3,212 13,625 13,625 13,843 7006 Legal - - 1,000 - - 7009 Contracted Services 44,385 422,607 314,419 62,448 150,000 70,000 80,000 x 7011 Testing - - 200 - - 7012 Other Special Services - 93 - - - - 7022 Software/Sass Subscriptions - 43,307 71,934 50,000 60,000 60,000 7211 Gas & Lube - 36 105 - - 7215 Operating Supplies 13,956 16,527 13,992 6,152 20,000 15,000 15,000 7216 Maintenance & Repair 18,364 26,287 300 20,000 15,000 15,000 7217 Small Tools & Equipment 9,000 4,251 - 5,000 5,000 5,000 7218 Inmate Meals - 19 84 - - - 7222 Computer Hardware - 1,282 1,417 2,500 - 7223 Furniture - 2,102 - - 7300 Advertising 5,484 6,740 3,176 74 2,000 - - 7301 Subscriptions & Dues 3,105 18,246 2,641 310 1,092 2,000 2,000 7302 Travel & Subsistence 9,349 7,950 6,837 4,877 8,370 15,000 15,000 x 7303 Education & Training 4,206 2,218 5,051 1,157 8,000 15,000 15,000 x 7810 Miscellaneous Expense 5 (0.37) 13 40 - - - Total Non -Personnel Costs: 133,875 526,172 415,051 155,076 296,492 225,663 236,122 Total Expenditures: $ 972,378 1,213,439 $ 1,167,630 $ 655,672 $ 1,323,842 $ 1,256,483 $ 1,312,912 21 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: General Services Proposed Proposed General - Services (01000 1180) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Expenditures: Personnel Costs: 6201 Retirement Benefits - 388 - - 6202 Health Insurance - - (820) - - 6209 PERS DC Forfeitures (4,072) Total Personnel Costs: (4,504) Non -Personnel Costs: 7001 Communications 4,424 4,616 16,784 58,630 5,200 5,356 7002 Postage and Freight 7,526 (2,806) (330) 3,027 7,500 7,725 - 7003 Bank and Credit Card Fees 4,531 4,379 2,966 168 7,000 7,210 7004 Insurance 557 629 717 379 3,656 2,000 - 7006 Legal - 101,522 118,452 56,233 70,000 150,000 160,000 7009 Contracted Services 32,579 3,010 1,375 9,001 6,000 10,000 10,000 7010 Engineering 11,065 379 15,000 - - 7011 Testing 375 - - - 100 - - 7012 Other Special Services 2,304 9,474 180 8,000 7016 Heating Fuel 110 - - - - - 7022 Software/SaaS Subscription - 25,000 26,250 32,000 7211 Gas & Lube - - 4,102 - - - - 7215 Operating Supplies 2,224 5,915 4,033 175 5,000 5,000 5,000 7216 Maintenance & Repair 651 1,064 1,476 - 1,200 1,200 1,200 7222 Computer Hardware - 2,500 2,500 2,500 7300 Advertising - - 332 - 200 200 200 7301 Subscriptions & Dues 337 184 - - 7304 Equipment Rent - 1,492 3,514 1,613 264 - - 7801 Contributions to Chambers 108,717 300,000 300,000 300,000 300,000 300,000 7802 Contributions to Senior Citizens - 80,000 80,000 80,000 80,000 100,000 100,000 7803 Contributions to B&G Club - 25,000 25,000 - - 7808 Bad Debt Expense 1,160 - - - - 7810 Miscellaneous Expense 26,149 2,662 32,995 (210) - - - 7813 Contributions to Small Business Position - 25,000 25,000 25,000 25,000 25,000 25,000 7814 Contributions to the ASCL Center for the PILT Credit - 118,165 81,000 150,000 - 8001 Unrealized Loss on Investments 80,983 304,289 60,869 24,001 - - Total Non -Personnel Costs: 174,974 650,340 820,813 584,266 674,620 766,191 603,900 Total Expenditures: 174,974 650,340 816,308 584,266 674,620 766,191 603,900 x 22 General - Police Department (11000-1210) Expense Budget General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Police Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Operating Revenue 4102 DMV - Drivers License 4103 DMV - Motor Vehicles 4251 Federal GF Grants 4252 State GF Grants 4253 Misc GF Grants 4322 Miscellaneous Dispatch 4323 Miscellaneous Police Fees Total Operating Revenue: 9,058 15,738 16,240 3,888 20,000 22,032 42,685 46,060 21,926 60,000 5,000 1,689 6,000 2,555 - 2,546 2,252 - 1,304 2,500 10,000 10,000 - 1,925 2,648 2,310 1,225 2,500 15,000 35,000 15,000 35,000 50,569 75,011 73,156 28,343 85,000 50,000 50,000 Expenditures: Personnel Costs: 6000 Salaries 1,047,718 1,216,784 1,178,283 717,395 1,488,775 1,291,063 1,354,168 6001 Overtime 125,828 142,526 177,092 60,870 175,000 115,000 115,000 6100 Medicare 26,124 20,937 19,121 11,263 33,750 21,308 22,328 6101 Unemployment Insurance 2,175 - - 62,359 63,659 6102 Workers' Compensation 69,329 49,146 47,208 29,902 62,716 - 6200 Leave Time 121,023 10,967 10,504 283,427 297,447 6201 Retirement Benefits 322,520 356,497 306,046 136,480 327,535 375,496 400,006 6202 Health Insurance 426,565 560,772 450,397 294,998 638,330 1,885 1,885 6210 Air Ambulance Benefit - 158 2,047 150 150 6211 Metlife Benefit - - 357 495 495 Total Personnel Costs: 2,141,282 2,357,629 2,188,809 1,253,311 2,726,106 2,151,182 2,255,137 Non -Personnel Costs: 7001 Communications 24,746 36,468 28,723 14,476 35,200 7,000 7,000 x 7002 Postage and Freight 1,545 745 1,197 2,752 592 2,500 2,500 x 7003 Bank and Credit Card Fees 2,793 5,334 5,907 1,171 5,100 2,500 2,500 x 7004 Insurance 100,912 107,158 102,079 45,037 125,230 125,230 125,230 x 7006 Legal 4,865 - 5,000 5,000 5,000 x 7009 Contracted Services 57,195 59,971 63,797 25,627 68,000 51,000 51,000 x 7011 Testing 360 815 634 1,000 - x 7012 Other Special Services 6,342 588 7,882 130 6,000 4,000 4,000 x 7018 Towing Fees - 354 239 5,000 2,500 2,500 x 7022 Software/SaaS Subscriptions - 672 5,162 500 30,000 3,000 x 7210 Vehicle Supplies 3,904 986 7211 Gas & Lube 14,416 25,582 18,644 13,522 24,513 28,000 29,000 x 7212 Uniform Allowance 5,874 4,541 7,222 1,186 8,000 5,000 5,000 x 7213 Safety Equipment 1,658 6,686 50,778 6,325 55,500 15,000 15,000 x 23 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 7215 Operating Supplies 15,978 21,440 7,888 4,537 20,000 16,000 10,000 x 7216 Maintenance & Repair 22,318 2,196 12,940 2,501 19,000 10,000 10,000 x 7217 Small Tools & Equipment 49,959 38,221 23,117 5,318 35,000 18,000 18,000 x 7222 Computer Hardware - - 2,500 2,500 2,500 x 7300 Advertising 1,017 5,277 3,517 686 1,500 1,500 1,500 x 7301 Subscriptions & Dues 3,492 2,318 1,919 957 4,062 2,000 2,000 x 7302 Travel & Subsistence 15,614 26,412 24,285 16,970 30000 30,000 31,000 x 7303 Education & Training 6,754 7,043 6,765 7,020 15,000 15,000 16,000 x 7304 Equipment Rent 1,140 1,571 1,005 1,200 - x 7308 Police Recruitment - - - x 7309 Police Academy Training 13,638 18,016 28,000 34,000 34,000 x 7808 Bad Debt Expense - 1,000 - 7810 Miscellaneous Expense 1,745 296 2,138 1,540 8103 Capital Equipment 6,695 16,947 19,773 36,349 40,000 - 8104 Motor Pool Rent 49,014 67,350 10,000 5,000 10,000 46,440 46,440 Total Non -Personnel Costs: 389,566 459,368 420,237 196,504 546,897 453,170 423,170 Total Expenditures: $ 2,530,848 $ 2,816,998 $ 2,609,045 $ 1,449,816 $ 3,273,003 $ 2,604,352 $ 2,678,307 24 General - Animal Control (01000 1212) Expense Budget Revenue: Operating Revenue 4104 Animal Control Liscenses 4253 Misc. Grants 4320 Misc. Dog Fees 4324 Animal Shelter Donations Total Operating Revenue: Expenditures: Personnel Costs: 6000 6001 6100 6102 6200 6201 6202 6210 6211 Salaries Overtime Medicare Workers' Compensation Leave Time Retirement Benefits Health Insurance Air Ambulance Benefit Metlife Benefit 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 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7222 Computer Hardware 7225 Shelter Medical Supplies 7302 Travel & Subsistence 7303 Education & Training 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures: General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Animal Control 2021 2022 2023 2024 YTD 2024 Budget Actual Actual Actual 100 300 85 85 1,500 20,000 210 857 26,709 400 1,795 47,651 Proposed Proposed 2025 2026 Actuals 6/30 Final Budget Budget Narrative 165 500 1,490 452 2,607 250 500 500 0 1,250 200 200 200 200 71,204 77,138 122,874 4,760 7,333 14,135 1,306 1,228 1,958 2,979 2,334 3,309 9,827 1,514 1,614 31,145 23,450 31,886 12,627 15,843 28,733 57,648 9,283 971 1,696 14,725 19,804 160 54 126,825 2,500 1,400 3,000 133,300 20,000 2,225 3,850 27,905 38,750 33,400 36,750 230 85 138,630 20,000 2,315 3,925 40,300 38,220 230 85 133,847 128,840 696 629 63 2,138 3,537 85 - 7,229 10,980 87 - 96 276 90 - 2,749 3,957 420 898 1,961 285 204,508 720 645 9,084 25,257 274 552 15,302 414 1,642 380 340 372 20,000 104,127 277 225 4,903 500 2,010 165 669 3,083 493 22 343 250 195,030 235,190 243,705 570 133 2,205 31,047 1,575 1,200 4,000 2,000 1,000 2,500 15,000 4464 2,000 570 570 250 250 x 5,500 5,500 500 500 x 15,000 15,000 750 750 x 900 900 x 4,200 4,200 x 2,000 2,000 500 500 1,500 1,500 10,000 10,000 4,000 4,000 1,500 1,500 13,590 22,587 74,980 12,941 67,694 47,170 47,170 $ 147,437 $ 151,427 $ 279,488 $ 117,068 $ 262,724 $ 282,360 $ 290,875 25 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Dispatch Proposed Proposed General- Dispatch (01000-1213) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Operating Revenue 4203 Dispatch Contract w/State of AK 36,000 36,000 36,000 36,000 36,000 36,000 4204 KPB 911 Dispatch 52,800 52,800 52,800 26,400 52,800 52,800 52,800 Total Operating Revenue: 88,800 88,800 88,800 26,400 88,800 88,800 88,800 Expenditures: Personnel Costs: 6000 Salaries 218,317 279,943 290,269 233,887 286,577 286,577 6001 Overtime 23,463 55,001 51,041 22,610 60,000 60,000 6100 Medicare 3,850 3,722 4,863 3,715 4,192 4,192 6102 Workers' Compensation 1,487 4,485 3,106 1,273 2,641 2,641 6201 Retirement Benefits 58,266 69,323 74,809 56,481 3,510 3,510 6202 Health Insurance 117,073 170,165 125,180 101,546 67,073 67,073 6210 Air Ambulance Benefit - - 145,994 145,994 6211 Metlife Benefit 300 300 6211 Met Life - - 197 300 300 Total Personnel Costs: 422,456 582,638 549,268 419,709 570,588 570,588 Non -Personnel Costs: 7001 Communications - - - - 28,200 28,200 x 7002 Postage and Freight - - - 7003 Bank and Credit Card Fees - - - 7004 Insurance - - - 7009 Contracted Services - - - 50,000 50,000 x 7011 Testing - - - 7015 Utilities - - - 7016 Heating Fuel - - - 7211 Gas & Lube - - - 7012 Other Special Services - - - 600 600 x 7212 Uniform Allowance - - 2,000 2,000 x 7213 Safety Equipment - - - 7214 Janitorial Supplies - 7215 Operating Supplies - 5,000 5,000 x 7216 Maintenance & Repair - 6,000 6,000 x 7217 Small Tools & Equipment - 2,000 2,000 7222 Computer Hardware - 4,000 4,000 x 7301 Subscriptions & Dues - - 600 x 7302 Travel & Subsistence - - 10,000 10,000 x 7303 Education&Training - - 5,000 5,000 x 7325 Harbor Internal Cost Allocation - - 7808 Bad Debt Expense - - - - 7810 Miscellaneous Expense - - - - 7900 Depreciation Expense - - - - - 8001 Unrealized Loss on Investments - - - - - 8104 Motor Pool Rent - - - - Total Non -Personnel Costs: 112,800 113,400 Total Expenditures: $ 422,456 $ 582,638 $ 549,268 $ 419,709 $ - 683,387.84 683,987.84 Note: Historically, expenses are under the Police Department. 26 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Fire Proposed Proposed General - Fire (01000-1220) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Operating Revenue 4254 Snow Removal Fees - 800 2,000 - Total Revenue: $ - $ - $ 800 $ 2,000 $ - $ - $ Expenditures: Personnel Costs: 6000 Salaries 184,471 218,496 314,669 174,980 355,500 459,712 474,552 x 6001 Overtime 54 18,230 6,581 10,000 15,000 15,000 6002 Standby Time 11,883 6,965 10,000 10,000 10,000 6100 Medicare 3,027 3,634 5,050 3,113 7,775 8,515 8,795 6101 Unemployment Insurance (2,397) - - - - - 6102 Workers' Compensation 13,692 12,778 21,493 12,803 22,500 29,250 29,835 6200 Leave Time 19,005 1,520 2,818 - - - - 6201 Retirement Benefits 66,929 57,085 83,588 38,450 78,210 85,700 89,125 6202 Health Insurance 83,090 111,209 141,120 101,351 157,750 237,973 261,770 6210 Air Ambulance Benefit 45 525 575 575 6211 Met Life - Life Benefit 79 175 175 Total Personnel Costs: 367,816 404,776 598,895 344,848 641,735 846,900 889,827 Non -Personnel Costs: 7001 Communications 8,971 10,518 9,938 4,109 11,500 12,000 12,500 x 7002 Postage and Freight 1,490 4,392 3,607 614 2,346 3,000 3,200 7003 Bank and Credit Card Fees - 2 - - - - 7004 Insurance 27,912 29,489 34,966 18,156 34,975 36,024 36,024 7006 legal - - - - 2,000 2,000 2,000 7009 Contracted Services 27,297 18,958 35,888 42,058 70,000 70,000 70,000 x 7011 Testing 496 204 748 - 500 1,500 1,500 x 7015 Utilities 138,726 141,022 142,521 72,426 171,375 178,000 180,000 x 7016 Heating Fuel 9,831 16,167 15,686 9,737 18,583 19,240 20,000 7022 Sostware Saas Subscription 6,652 477 6,000 9,200 9,500 x 7023 Inspection and Testing 7,847 6,000 12,000 12,500 x 7210 Vehicle Supplies 3,722 16,132 4,988 117 3,500 3,500 3,500 7211 Gas & Lube 2,947 5,074 5,698 3,655 5,276 7,000 7,500 x 7212 Uniform Allowance 977 2,814 2,589 818 2,200 2,800 3,000 7213 Safety Equipment 2,737 41,378 9,990 228 12,500 10,000 10,000 x 7214 Janitorial Supplies - 755 864 571 1,300 1,100 1,200 7215 Operating Supplies 4,903 8,013 3,674 1,391 9,800 6,000 6,500 7216 Maintenance & Repair 16,781 55,079 17,414 16,209 62,564 65,000 55,000 x 7217 Small Tools & Equipment 3,400 1,677 6,077 1,258 7,500 7,500 6,500 x 7221 Operating Materials - - - 8,000 x 7222 Computer Hardware 2,022 213 2,500 2,500 1,500 x 7300 Advertising 679 648 400 400 450 7301 Subscriptions & Dues 1,296 1,617 1,715 694 1,500 1,800 1,900 x 7302 Travel & Subsistence 221 10,713 9,902 4,776 9,261 15,000 12,000 x 7303 Education & Training 811 7,027 4,088 1,800 5,000 5,000 5,000 7304 Equipment Rent 896 590 445 1,500 1,000 1,200 x 8103 Capital Equipment 5,919 22,817 393,357 - - 8104 Motor Pool Rent 58,817 60,000 60,000 30,000 60,000 41,375 41,375 Total Non -Personnel Costs: 311,335 438,523 388,113 232,567 901,437 520,939 503,849 Total Expenditures: $ 679,152 $ 843,299 $ 987,008 $ 577,415 $ 1,543,172 $ 1,367,839 $ 1,393,676 27 General - Volunteer (01000-1221) Expense Budget General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Volunteer Fire Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Intergovernmental 4251 Federal GF Grants 4,979 4,766 4,229 6,304 6,304 - - 4252 State GF Grants - - - - 6,000 6,000 Total Operating Revenue: 4,979 4,766 4,229 6,304 6,304 6,000 6,000 Expenditures: Personnel Costs: 6102 Workers' Compensation Total Personnel Costs: 5,325 2,204 5,325 2,204 - 7,300 7,300 7,300 7,300 7,300 7,300 Non -Personnel Costs: 7001 Communications - - - - 800 - - x 7002 Postage and Freight 785 3,270 3,041 378 3,097 3,000 3,200 7004 Insurance - 8,783 4,131 6,130 9,418 8,900 9,000 7009 Contracted Services 639 283 867 794 500 1,500 1,500 x 7011 Testing - - - 2,000 2,200 x 7023 Inspection and Testing - - 265 854 1,500 1,500 1,500 x 7200 Library Materials -Other - 100 - - - - 7210 Vehicle Supplies - 2,954 1,448 100 4,000 15,000 4,000 x 7211 Gas & Lube - - 19 - - - 7212 Uniform Allowance 2,349 2,135 3,321 307 2,200 3,500 3,500 7213 Safety Equipment - 17,867 17,586 4,673 18,000 28,500 18,000 x 7215 Operating Supplies 2,414 5,149 4,825 982 8,000 11,200 6,500 x 7216 Maintenance & Repair 2,443 4,733 4,341 4,716 11,000 5,000 10,000 7217 Small Tools & Equipment 20,262 46,786 26,223 7,905 20,196 15,000 15,000 7221 Operating Materials - - - - 20,000 - x 7223 Furniture - - - 5,000 - x 7300 Advertising - 612 - 1,500 - x 7301 Subscriptions & Dues 504 483 - - 3,900 4,000 x 7302 Travel & Subsistence - 2,223 1,357 88 1620 4,500 5,000 x 7303 Education & Training 3,583 6,581 3,736 2,379 6,000 6,000 6,000 x 7806 Volunteer Fireman Stipend 38,000 38,800 38,800 38,800 38,800 81,500 81,500 x 8103 Capital Equipment - - - - 48,200 - x Total Non -Personnel Costs: 70,980 140,758 109,962 68,106 125,131 265,700 170,900 Total Expenditures: $ 76,305 $ 142,962 $ 109,962 $ 68,106 $ 132,431 $ 273,000 $ 178,200 28 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Emergency Prep Proposed Proposed General - Emergency Preparedness (01000-1222) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Non -Personnel Costs: 7001 Communications 1,019 768 459 229 1,000 500 550 x 7002 Postage and Freight 30 928 400 173 812 450 450 7009 Contracted Services 7,259 11,890 180 5,910 6,600 6,600 6,600 x 7015 Utilities 1,701 852 852 426 1,890 1,000 1,100 x 7215 Operating Supplies 4,036 9,364 2,214 1,581 2,500 3,000 3,500 x 7216 Maintenance & Repair 2,000 96 100 1,300 750 800 7217 Small Tools & Equipment 938 8,359 10,854 142 6,000 6,000 4,000 x 7302 Travel & Subsistence - 1,070 64 3,072 4,500 4,800 x 7303 Education & Training 246 3,216 2,143 2,500 3,000 3,000 x 8103 Capital Equipment - - 8,350 - - Total Non -Personnel Costs: 17,229 36,542 25,615 8,461 25,674 25,800 24,800 Total Expenditures: $ 17,229 $ 36,542 $ 25,615 $ 8,461 $ 25,674 $ 25,800 $ 24,800 29 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: SVAC Proposed Proposed General - SVAC (01000-1223) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Expenditures: Non -Personnel Costs: 7004 Insurance 4,329 4,344 6,356 2,178 5,267 5,000 5,000 7012 Other Special Services 20,000 20,000 20,000 20,000 20,000 20,000 20,000 x 7210 Vehicle Supplies - - - 6 - 1,000 - x 7211 Gas & Lube 809 713 1,574 534 1,200 1,200 1,200 7212 Uniform Allowance - - - - - 7213 Safety Equipment - - - - - 7215 Operating Supplies 156 21 2,304 3,000 3,000 3,000 x 7216 Maintenance & Repair 175 707 241 1,071 1,800 1,800 1,800 7222 Computer Hardware - - - - 1,800 - x 7301 Subscriptions & Dues 113 - 45 - - 7303 Education & Training - 474 897 500 500 500 7806 Volunteer Fireman Stipend - 8,800 10,000 10,000 10,000 10,000 10,000 Total Non -Personnel Costs: 25,582 35,058 41,417 33,789 41,767 44,300 41,500 Total Expenditures: $ 25,582 $ 35,058 $ 41,417 $ 33,789 $ 41,767 $ 44,300 $ 41,500 30 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Building Inspect Proposed Proposed General - Building Inspection (01000-1250) 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 Expense Budget Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Operating Revenue 4100 Building Permits 71,091 106,020 120,796 41,346 71,000 42,000 45,000 4107 Inspection Fees 1,626 - 6,180 3,690 1,660 2,500 2,500 Total Operating Revenue: 72,717 106,020 126,976 45,036 72,660 44,500 47,500 Expenditures: Personnel Costs: 6000 Salaries 134,181 161,500 191,392 90,432 199,325 180,000 187,200 6001 Overtime - 121 2,910 3,111 3,000 7,500 7,500 6002 Standby Time - - 4,929 600 5,000 5,000 5,000 x 6100 Medicare 2,414 2,353 2,843 1,365 2,950 2,760 2,870 6102 Workers' Compensation 2,136 722 729 395 1,000 1,000 1,020 6200 Leave Time 13,367 114 1,180 - - 6201 Retirement Benefits 44,400 44,388 48,495 19,177 44,075 41,250 42,900 6202 Health Insurance 85,626 125,164 124,792 78,705 132,650 135,000 140,400 6210 Air Ambulance Benefit - - 34 115 - 230 230 6211 Met Life - Life Benefit - - 57 0 125 125 Total Personnel Costs: 282,123 334,363 377,304 193,956 388,000 372,865 387,245 Non -Personnel Costs: 7001 Communications 3,076 3,756 3,811 1,133 4,500 3,500 3,500 x 7002 Postage and Freight 72 9 108 42 50 200 200 x 7003 Bank and Credit Card Fees - 1 297 1,375 - 1,500 1,500 x 7004 Insurance 3,103 2,982 3,133 1,572 4,751 4,500 4,500 7006 Legal - - - - 5,000 5,000 5,000 7009 Contracted Services 776 56 51 (10) 500 100 100 x 7210 vehicle Supplies - - 870 - 100 450 450 x 7211 Gas & Lube 623 935 1,420 146 - - x 7212 Uniform Allowance 519 643 217 788 550 800 800 x 7215 Operating Supplies 934 1,096 885 581 2,200 2,000 2,000 7216 Maintenance & Repair 89 490 164 - 1,200 - x 7217 Small Tools & Equipment 472 1,085 154 183 1,200 900 900 7222 Computer Hardware - - - - - 500 500 x 7300 Advertising 172 - - - 7301 Subscriptions & Dues 2,678 605 853 - 800 600 600 x 7302 Travel & Subsistence 5,348 6,852 7,470 6184 8,000 8,000 x 7303 Education & Training 3,860 3,797 4,182 3,710 6,000 5,500 5,500 x 7304 Equipment Rent 808 590 445 800 800 800 x 8104 Motor Pool Rent 3,921 4,000 4,000 2,000 4,000 2,760 2,760 Total Non -Personnel Costs: 20,295 25,611 27,587 19,435 37,835 37,110 37,110 Total Expenditures: $ 302,419 $ 359,975 $ 404,891 $ 213,391 $ 425,835 $ 409,975 $ 424,355 31 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance DEPT: Public Works Streets For Fiscal Year 2025 and 2026 Proposed Proposed 2021 2022 2023 2024 YTD 2024 Budget 2025 2026 General - Street Operations (01000 1310) Actual Actual Actual Actuals 6/30 Final Budget Budget Narrative Revenue: Operating Revenue 4330 Street Work Orders 50 489 - - - - Total Operating Revenue: 50 489 Expenditures: Personnel Costs: 6000 Salaries 148,972 244,706 290,830 136,330 289,700 312,100 324,585 6001 Overtime 9,214 31,740 44,613 24,881 35,000 65,000 65,000 6002 Standby Time 1,016 11,299 12,558 8,431 5,000 15,000 15,000 6100 Medicare 2,558 4,204 4,900 2,459 4,670 5,650 5,875 6102 Workers' Compensation 24,885 14,727 26,240 12,680 20,000 28,000 28,560 6200 Leave Time 26,095 1,004 1,697 - 6201 Retirement Benefits 24,604 79,067 81,727 36,878 62,170 83,000 86,320 6202 Health Insurance 67,403 151,669 127,685 88,732 183,775 177,500 184,600 6210 Air Ambulance Benefit 34 230 460 460 6211 Met Life - Life Benefit 87 205 205 Total Personnel Costs: 304,747 538,417 590,282 310,709 600,315 686,915 710,605 Non -Personnel Costs: 7001 Communications 202 369 566 266 400 412 419 7002 Postage and Freight 1,051 913 6,194 70 2,901 2,988 3,036 7004 lnsurance 28,609 30,179 35,633 18,030 37,473 38,597 39,215 7006 Legal - - - - 2,000 - 7009 Contracted Services 8,146 42,894 17,127 33,730 22,000 50,000 50,800 x 7011 Testing - 206 200 206 209 7012 Other Special Services 90 7015 Utilities 99,321 103,093 107,747 66,144 129,678 133,568 135,705 7016 Heating Fuel 299 - - 7022 Software/SaaS Subscriptions 391 7210 Vehicle Supplies 14 - 7211 Gas & Lube 17,946 31,717 69,542 42,421 82,560 85,037 86,398 7212 Uniform Allowance 286 108 - - 300 1,000 1,016 7213 Safety Equipment 1,266 1,027 1,427 449 1,200 1,236 1,256 7215 Operating Supplies 20,579 38,646 94,088 17,995 5,000 5,150 5,232 7216 Maintenance & Repair 15,105 16,320 23,398 36,458 35,000 40,000 40,640 7217 Small Tools & Equipment 223 1,394 3,499 155 1,500 1,545 1,570 7218 Inmate Meals 40 - - - - 7221 Operating Materials 320 107 60,000 61,800 62,789 7224 Winter sand/Salt 18,124 20,253 110,000 113,300 115,113 7300 Advertising 150 1,685 762 - 250 258 262 7301 Subscriptions & Dues 686 809 1,207 387 630 649 659 7302 Travel & Subsistence 894 714 1,158 1,006 1350 3,500 3,556 x 7303 Education & Training 120 2,631 655 1,200 1,236 1,256 7304 Equipment Rent (269) 5,900 650 670 681 7807 Contingency - - 50,560 x 7810 Miscellaneous Expense 1,477 538 623 360 7812 Miscellaneous Project Expense 5,535 - 8003 Capital Equipment 11,650 24,950 26,752 - 8104 Motor Pool Rent 88,226 104,000 140,000 70,000 140,000 95,840 95,840 Total Non -Personnel Costs: 301,470 402,146 554,941 308,223 634,292 687,552 645,652 Total Expenditures: $ 606,217 $ 940,563 $ 1,145,223 $ 618,933 $ 1,234,607 $ 1,374,467 $ 1,356,257 32 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: PW City Shop 2024 YTD Proposed Proposed City Shop - General (01000-1312) 2021 2022 2023 Actuals 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Final Budget Budget Narrative Revenue: Operating Revenue 4331 Shop Work Orders 2,471 868 396 458 2,261 - 2,329 Total Operating Revenue: 2,471 868 396 458 2,261 Expenditures: Personnel Costs: 6000 Salaries 92,030 119,294 128,607 88,863 133,950 170,500 177,320 6001 Overtime 7,796 11,190 19,147 9,904 20,000 18,000 18,000 6002 Standby Time 2,485 6,932 9,501 5,082 10,000 10,000 10,000 6100 Medicare 1,622 1,991 2,237 1,505 3,000 2,850 2,965 6102 Workers' Compensation 5,161 4,782 5,381 2,729 5,500 5,500 5,610 6200 Leave Time 10,664 2,295 1,944 - - - - 6201 Retirement Benefits 15,547 36,608 36,032 16,660 29,460 39,500 41,080 6202 Health Insurance 37,667 47,567 44,895 25,138 51,360 45,000 46,800 6210 Air Ambulance Benefit 601 690 690 6211 Met Life - Life Benefit 17 35 35 Total Personnel Costs: 172,972 230,659 247,746 150,498 253,270 292,075 302,500 Non -Personnel Costs: 7001 Communications 8,285 10,585 8,892 1,659 9,100 9,373 9,523 7002 Postage and Freight 5,058 6,759 2,484 1,117 6,115 6,298 - 7003 Bank and Credit Card Fees - 6 1 0 - - - 7004 lnsurance 7,643 8,590 10,362 5,427 9,769 10,062 10,223 7006 Legal -New Public works Facility - - 1,431 - - - - 7009 Contracted Services 10,193 64,735 11,540 2,754 6,000 6,180 6,279 7011 Testing 1,185 1,222 1,606 - 1,500 1,545 1,570 7015 Utilities 30,651 27,720 28,724 21,071 36,894 38,001 68,609 7016 Heating Fuel 17,664 26,872 22,690 15,329 33,468 34,472 35,024 7022 Software/ SaaS Subscription - - 528 357 - - 7211 Gas & Lube 2,889 5,277 3,817 1,870 6,586 6,784 6,893 7212 Uniform Allowance - (0.01) - - - - 7213 Safety Equipment 927 817 881 37 1,000 1,030 1,046 7215 Operating Supplies 26,448 18,682 15,890 4,945 28,560 29,417 29,888 7216 Maintenance & Repair 34,354 33,322 61,330 41,929 15,300 - 45,720 7217 Small Tools & Equipment 4,872 19,975 15,359 2,359 7,446 7,670 7,793 7221 Computer Hardware 1,501 - 7300 Advertising 195 - 7301 Subscriptions & Dues 2,833 3,585 1,265 159 2,817 2,902 2,948 7302 Travel & Subsistence 429 932 3,260 75 510 525 533 7303 Education & Training 560 95 500 515 523 7304 Equipment Rent 561 990 - 7810 Miscellaneouse Expense 576 88 1,646 - 8103 Capital Equipment 41,964 21,570 - - 8104 Motor Pool Rent 7,842 8,000 8,000 4,000 8,000 5,515 5,515 Total Non -Personnel Costs: 204,375 258,738 202,056 104,078 173,565 160,289 232,087 Total Expenditures: $ 377,347 $ 489,397 $ 449,802 $ 254,576 $ 426,835 $ 452,364 $ 534,587 33 Municipal Buildings (01000-1350) Revenue: Rent General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: PW Buildings 2024 YTD Proposed Proposed 2021 2022 2023 Actuals 2024 Budget 2025 2026 Actual Actual Actual (6/30) Final Budget Budget Narrative 4383 Municipal Building Rent 31,005 41,773 41127.71 40,000 40,000 Total Revenue: 31,005 41,773 41,128 - 40,000 40,000 Expenditures: Personnel Costs: 6000 Salaries 39,145 45,675 75,625 51,690 95,750 116,250 120,900 6001 Overtime 352 977 1,639 239 500 500 500 6100 Medicare 652 674 1,095 751 715 1,675 1,745 6102 Workers' Compensation 3,863 3,061 3,428 2,941 3,500 7,000 7,140 6200 Leave Time 4,927 410 519 - 6201 Retirement Benefits 16,729 12,933 18,043 11,424 35,010 26,000 27,040 6202 Health Insurance 12,502 15,795 24,877 28,650 21,065 60,000 62,400 6210 Air Ambulance Benefit - - - 240 - 230 230 6211 Met Life - Life Benefit - - - 45 - 100 100 Total Personnel Costs: 78,169 79,525 125,228 95,980 156,540 211,755 220,055 Non -Personnel Costs: 7001 Communications 765 821 692 667 830 855 869 7002 Postage and Freight - 547 280 140 846 871 885 7004 Insurance 13,235 17,958 44,975 20,719 30,442 31,355 31,857 7009 Contracted Services 7,045 36,841 13,105 2,705 15,000 15,545 15,794 7015 Utilities 65,673 70,232 94,292 41,262 113,596 117,004 118,876 7016 Heating Fuel 15,045 22,283 34,389 17,945 52,237 53,804 54,665 7211 Gas & Lube 693 929 856 451 1,421 1,464 1,487 7213 Safety Equipment - 516 - - - 7214 Janitorial Supplies 1,980 2,239 3,442 768 2,500 2,575 2,616 7215 Operating Supplies 3,141 5,445 4,434 4,000 6,500 6,695 6,802 7216 Maintenance & Repair 1,769 4,524 4,735 424 10,000 10,300 10,465 7217 Small Tools & Equipment - 39 69 71 - - 8101 Infastructure - - 15,500 - - 8102 Buildings - - 23,900 - - - Total Non -Personnel Costs: 109,346 162,373 240,669 89,151 233,372 240,468 244,316 Total Expenditures: $ 187,515 $ 241,897 $ 365,897 $ 185,132 $ 389,912 $ 452,223 $ 464,371 34 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: PW Community Center 2024 YTD Proposed Community Center (01000-1351) 2021 2022 2023 Actuals 2024 2024 Budget 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Budget Revision Final Budget Budget Narrative Expenditures: Non -Personnel Costs: 7004 Insurance 6,398 9,380 12,194 12,389 7009 Contracted Services 4,471 6,356 6,547 6,547 X 7011 Testing 7015 Utilities 12,314 11,892 443 12,249 12,249 7016 Heating Fuel 5,865 9,800 10,094 10,094 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 15 572 Total Non -Personnel Costs: 29,063 38,000 443 - - 41,083 41,279 Total Expenditures: $ 23,633 33,245 $ (285) $ 15,147 $ - $ (763) $ (763) $ 41,083 $ 41,279 35 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Parks&Rec Admin 2024 YTD Proposed Parks & Rec - Admin (01000-1400) 2021 2022 2023 Actuals 2024 2024 Budget 2024 Budget 2025 Proposed 2026 Expense Budget Actual Actual Actual (6/30) Budget Revision Final Budget Budget Narrative Revenue: Operating Revenue 4345 P&R Special Events 1,636 - 308 - 1,200 - 1,200 1,272 1,292 4345 9512 P&R Special Events - Bike Rodeo 819 4395 9514 P&R Special Events - Archery 50 Total Operating Revenue: 2,505 308 - 1,200 1,200 1,272 1,292 Total Revenue: $ 2,505 $ - $ 308 $ - $ 1,200 $ - $ 1,200 $ 1,272 $ 1,292 Expenditures: Personnel Costs: 6000 Salaries 104,212 421,679 493,052 236,663 541,224 541,224 713,500 742,050 6001 Overtime 6,693 32,084 35,349 11,884 30,000 30,000 30,000 30,000 6002 Standby Time 3,018 - - 2,000 2,000 - 6100 Medicare 1,804 16,696 19,766 8,006 12,500 12,500 15,000 15,600 6101 Unemployment Insurance 2,638 - - - - 6102 Workers' Compensation 433 19,369 15,349 7,203 22,000 7,784 29,784 18,000 18,350 6200 Leave Time 10,287 318 951 - - - - - 6201 Retirement Benefits 41,619 80,406 88,508 38,811 111,150 111,150 115,000 119,600 6202 Health Insurance 25,902 131,053 155,707 122,085 199,198 199,198 215,000 223,600 6209 Contra -Retirement PERS DC Forfeitures (4,742) - - - 6210 Air Ambulance Benefit 571 895 920 920 6211 Met Life - Life Benefit 127 350 350 Total Personnel Costs: 193,588 699,880 809,253 425,675 918,072 7,784 925,856 1,107,770 1,150,470 Non -Personnel Costs: 7001 Communications 5,564 6,756 5,740 2,214 6,000 6,000 6,180 6,279 7002 Postage and Freight 2 44 - 11 102 102 105 107 7003 Bank and Credit Card Fees 2 10 25 - - - 7004 lnsurance 2,974 4,154 6,887 3,855 3,454 (75) 3,379 3,550 3,607 7006 Legal - - - - 500 500 - - 7009 Contracted Services 1,929 3,229 1,394 31 3,500 3,500 3,605 3,663 7011 Testing 15 - - - - - - 7022 Software/SAS Subscriptions - 720 477 225 225 230 234 7211 Gas & Lube - 75 58 - - 7212 Uniform Allowance - 188 - 1,000 1,016 x 7213 Safety Equipment 146 - - - - 7215 Operating Supplies 5,244 4,361 5,994 2,226 5,500 5,500 5,830 5,923 7216 Maintenance & Repair - - 297 52 - - - - 7217 Small Tools & Equipment 703 258 784 69 1,000 1,000 1,060 1,077 7221 Operating Materials 226 - - - - - 7222 Computer Hardware - 2,641 - 2,500 2,500 2,650 2,692 7300 Advertising 2,615 5,508 6,967 242 2,800 2,800 - 7301 Subscriptions & Dues 362 949 256 - 612 612 - 7302 Travel & Subsistence 1,001 685 44 1,792 1,750 1,750 4,750 4,826 x 7303 Education & Training 249 249 1,045 599 3,000 3,000 3,100 3,150 7304 Equipment Rent - 561 890 - - 7810 Miscellaneous Expense 65 - - Total Non -Personnel Costs: 20,725 26,203 34,000 12,515 30,943 (75) 30,868 32,060 32,573 Total Expenditures: $ 214,313 $ 726,083 $ 843,253 $ 438,190 $ 949,015 $ 7,709 $ 956,724 $ 1,139,830 $ 1,183,043 36 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Parks&Rec Maintenance 2024 YTD Proposed Proposed Parks & Rec - Parks Maintenance (01000-1410) 2021 2022 2023 Actuals 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Final Budget Budget Narrative Revenue: Operating Revenue 4345 9517 P&R Special Events - - 165 - - 4345 9518 P&R Special Events - Adult Basketball - - 300 - - 4345 9521 P&R Special Events - Pink Cheeks 2,105 - - 4345 9533 P&R Special Events - Archery 20 - - - 4345 9543 P&R Special Events - Urbach Youth Basketball - - 200 - - 4349 P&R Pavillion Fees 140 - (375) - 4357 P&R Memorial Bench Fees 6,485 2,000 125 2,080 2,080 Total Operating Revenue: 6,625 20 2,000 2,520 2,080 Total Revenue: $ 6,625 $ 20 $ 2,000 $ 2,520 $ - $ 2,080 $ Expenditures: Non -Personnel Costs: 7001 Communications 410 768 739 299 1,000 1,030 1,046 7002 Postage and Freight 622 497 472 335 105 108 110 x 7003 Bank and Credit Card Fees - (0) - - 7004 Insurance 15,445 14,967 16,596 8,739 18,256 18,804 19,105 7009 Contracted Services 17,723 1,686 2,357 17,904 21,100 21,733 22,081 7011 Testing 3 - 731 - 200 206 209 7015 Utilities 17,052 15,348 22,761 14,421 27,500 28,325 28,778 7016 Heating Fuel 2,580 173 1,172 1,900 1,957 1,988 7017 Rents & Leases 200 - 2,900 2,987 3,035 7210 Vehicle Supplies 485 590 867 152 1,200 1,236 1,256 7211 Gas & Lube 5,428 7,085 10,602 5,295 8,000 10,000 10,160 x 7212 Uniform Allowance 1,323 1,630 2,454 210 2,000 2,500 2,540 x 7213 Safety Equipment 487 86 1,079 435 1,300 1,339 1,360 7214 Janitorial Supplies 1,648 2,343 110 1,105 6,400 6,592 6,697 7215 Operating Supplies 5,391 31,332 18,701 2,399 27,250 17,767 18,051 x 7215 0100 Operating Supplies - Winterland - 43,844 - - - - 7216 Maintenance & Repair 5,552 15,050 11,083 4,628 14,000 21,000 21,336 x 7217 Small Tools & Equipment 9,110 6,049 4,156 2,641 6,200 6,260 6,360 7221 Operating Materials - - 5,122 910 10,000 10,160 x 7300 Advertising 3,269 4,556 3,000 3,048 7301 Subscriptions & Dues - - 400 424 431 7302 Travel & Subsistence 155 1,142 299 - 1,750 2,750 2,794 x 7303 Education & Training - 849 - 2,300 2,800 2,845 x 7304 Equipment Rent 100 278 - 2,000 2,500 2,540 x 7810 Miscellaneous Expense - 90 700 721 733 Total Non -Personnel Costs: 86,982 148,099 98,302 60,734 146,461 164,039 166,664 Capital Outlay: 8102 Buildings 39 - 8103 Capital Equipment 123,014 29,928 146 2,500 - 8104 Motor Pool Rent 11,763 12,000 15,000 7,500 15,000 8,275 8,275 8105 Improvements Other Than Buildings 761 - 890 - - - Total Capital Outlay: 135,577 41,928 16,036 7,500 17,500 8,275 8,275 Total Expenditures: $ 393,874 $ 190,027 $ 115,743 $ 71,372 $ 164,142 $ 172,314 $ 174,939 37 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Parks and Rec Campgrounds 2024 YTD Proposed Proposed Parks & Rec - Campgrounds (01000-1411) 2021 2022 2023 Actuals 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Final Budget Budget Narrative Revenue: Operating Revenue 4347 P&R Shower Fees 7,832 - - 4349 P&R Pavillion Fees 6,818 7,948 9,255 4,753 8,323 8,573 8,710 4350 P&R Camping Fees 960,360 795,105 700,605 425,093 991,823 818,690 831,789 4351 P&R Camping Fees w/Utilities 400,138 588,150 620,024 483,498 700,000 721,000 732,536 4352 P&R RV Dump Station 39,948 4353 P&R Misc Revenue 64,217 4358 P&R Camping Reservation Cancellation Fees - 65,590 33,364 43,219 52,020 53,581 54,438 Total Operating Revenue: 1,479,312 1,456,794 1,363,249 956,564 1,752,166 1,601,844 1,627,474 Total Revenue: $ 1,479,312 $ 1,456,794 $ 1,363,249 $ 956,564 $ 1,752,166 $ 1,601,844 $ 1,627,474 Expenditures: Non -Personnel Costs: 7001 Communications 7,311 5,916 3,742 1,174 7,900 6,900 7,010 7002 Postage and Freight 716 249 4,394 725 800 824 837 x 7003 Bank and Credit Card Fees 84,110 89,341 81,650 20,255 - - 7004 Insurance 3,360 1,840 521 351 4,937 2,745 2,789 7009 Contracted Services 88,921 65,585 70,827 50,031 55,000 80,000 80,000 x 7011 Testing - - - - 200 206 227 7015 Utilities 109,910 181,819 101,014 43,861 121,222 124,859 137,545 7016 Heating Fuel 259 - - 912 525 541 596 7210 Vehicle Supplies 22 61 172 1,148 500 515 567 7211 Gas & Lube 3,329 3,457 2,832 2,286 5,000 5,150 5,673 7212 Uniform Allowance 1,096 1,780 2,550 1,578 2,000 2,060 2,269 7213 Safety Equipment 290 - 64 - 500 515 567 7214 Janitorial Supplies 11,808 10,874 7,552 3,671 12,000 12,360 13,616 7215 Operating Supplies 19,959 7,916 26,084 4,614 15,000 15,450 17,020 7216 Maintenance & Repair 9,566 4,025 47,383 46,717 39,745 40,938 45,097 7217 Small Tools & Equipment 6,511 730 2,661 719 7,000 7,210 7,943 7221 Operating Materials 17,421 10,609 45,000 80,000 88,128 x 7222 Computer Hardware - - 2,500 2,575 2,837 7300 Advertising 2,801 3,327 2,763 1,647 5,000 5,150 5,673 7301 Subscriptions & Dues 230 200 - 1,000 1,030 1,135 7302 Travel & Subsistence 474 980 92 500 1,545 1,702 x 7303 Education&Training 249 200 700 771 x Total Non -Personnel Costs: 351,000 378,101 371,630 190,388 326,530 391,273 422,002 Capital Outlay: 8103 Capital Equipment 5,888 99,910 12,513 8104 Motor Pool Rent 9,313 9,500 9,500 4,750 9,500 6,550 6,550 Total Capital Outlay: 15,201 109,410 22,013 4,750 9,500 6,550 6,550 Total Expenditures: $ 534,434 $ 487,511 $ 393,640 $ 197,832 $ 336,194 $ 397,823 $ 428,552 38 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year2025and2026 DEPT: Parks and Rec Cemetery 2024 YTD Proposed Proposed Parks & Rec - Cemetery (01000-1412) 2021 2022 2023 Actuals 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Final Budget Budget Narrative Revenue: Operating Revenue 4356 P&R Burial Reservations - 1,500 - 300 309 314 Total Operating Revenue: 1,500 300 309 314 Total Revenue: $ - $ - $ 1,500 $ - $ 300 $ 309 $ 314 Expenditures: Non -Personnel Costs: 7003 Bank and Credit Card Fees - 31 - - 7004 Insurance 48 27 9 60 62 63 7009 Contracted Services 6,915 24,517 4,500 6,325 - - 7015 Utilities 231 461 588 - 800 824 837 7211 Gas & Lube 34 173 50 1,050 1,067 x 7215 Operating Supplies 865 474 12 1,000 1,030 1,046 7216 Maintenance & Repair - - 18 1,000 5,030 5,110 x 7217 Small Tools & Equipment 5,840 - 19 - - - 7221 Operating Materials - - 1,478 2,232 10,000 9,000 9,144 x 7302 Travel & Subsistence - - 92 - - - Total Non -Personnel Costs: 13,934 25,479 6,624 8,852 12,910 16,996 17,268 Capital Outlay: 8103 Capital Equipment - 9,403 15,988 21,850 Total Capital Outlay: 9,403 15,988 21,850 Total Expenditures: $ 15,115 $ 34,881 $ 22,612 $ 30,702 $ 12,910 $ 16,996 $ 17,268 39 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Parks & Rec - Sports & Rec (01000-1420) Expense Budget Revenue: Operating Revenue 4341 P&R Punch Card Fees 4342 P&R Class Registrations 4342 9518 P&R Class Registrations - Adult Basketball 4342 9534 P&R Class Registrations - Volleyball 4343 P&R Facility Rental 4344 P&R Tournaments 4344 9518 P&R Tournaments 4345 P&R Special Events 4345 9503 P&R Special Events - Adventure Camp 4345 9514 P&R Special Events - Halloween Carnival 4345 9515 P&R Special Events - Pumpkin Prowl 4345 9516 P&R Special Events - Breakfast w/Santa 4345 9518 P&R Special Events - Adult Basketball 4345 9521 P&R Special Events - Pink Cheeks 4345 9522 P&R Special Events - Volleyball Tourney 4345 9523 P&R Special Events - Exit Glacier 4345 9524 P&R Special Events - Bear Bell Run 4345 9533 P&R Special Events - Archery 4645 9534 P&R Special Events - Volleyball 4645 9542 P&R Special Events - Windsong Youth Soccer 4345 9543 P&R Special Events - Urbach Youth Basketball 4345 5947 P&R Special Events - Paint By the Bay 4345 9548 P&R Special Events - Puzzle Battle 4345 9549 P&R Special Events - No Man's Land Film Festival 4345 9550 P&R Special Events - Camp Stove Cookoff 4348 P&R Rock Wall Fees 4348 9533 P&R Rock Wall Fees 4353 P&R Misc Revenue Total Operating Revenue: Total Revenue: Expenditures: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7009 9521 Contracted Services 7009 9523 Contracted Services 7009 9533 Contracted Services 7017 Rents & Leases 7022 Software/SAS Subscriptions 7210 Vehicle Supplies 7211 Gas & Lube 72119542 Gas & Lube DEPT: Parks and Rec Sports/Rec 2024 YTD 2021 2022 2023 Actuals 2024 Budget Actual Actual Actual (6/30) Final 1,409 28 1,970 233 250 666 30 2,065 2,095 386 2,728 51 318 305 10 13,732 40 2,255 1,690 468 625 2,475 3,063 2,200 240 60 2,163 1,250 21,741 18,477 684 181 135 4,305 2,924 1,950 1,800 1,000 2,515 2,255 569 1,675 3,040 2,125 2,520 444 180 128 47 2,320 1,815 2,800 1,675 230 23 1,260 2,050 2,920 140 312 90 255 2,100 1,040 5,000 19,180 27,517 Proposed 2025 Budget Proposed 2026 Budget Narrative 2,261 2,261 5,150 5,232 19,755 20,071 27,166 27,601 11,911 27,481 $ 11,911 $ 27,481 $ 48,591 42,547 51,697 54,332 55,165 48,591 $ 42,547 $ 51,697 $ 54,332 $ 55,165 3,013 3,603 3,144 299 4,000 997 580 480 267 1,206 1 - 7 3 - 1,765 911 727 30 2,267 1,740 10,059 13,057 14,570 20,000 - 1,389 1,162 - - 3,621 - 300 32,050 74,493 57,270 80,000 - 3,700 4,100 4,000 2 - 4 - - 469 413 377 621 409 69 4,120 4,186 1,242 1,262 2,948 2,995 20,600 25,930 x 130,000 130,000 x 4,120 4,186 421 428 40 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 7212 Uniform Allowance 480 340 1,130 - 1,000 1,030 1,046 7213 Safety Equipment 983 239 371 450 464 471 7215 Operating Supplies 18,818 14,276 35,029 19,219 32,200 47,410 48,169 x 7215 0002 Operating Supplies - - 686 7215 9514 Operating Supplies 1,401 888 - - - - 7215 9515 Operating Supplies 245 - - - - - 7215 9516 Operating Supplies 314 412 - - 7215 9521 Operating Supplies 2,981 534 (1,068) - - 7215 9523 Operating Supplies 2,603 - - 7216 Maintenance & Repair - 222 244 122 550 567 576 7217 Small Tools & Equipment 1,214 1,053 1,430 1,323 2,000 2,060 2,093 7221 Operating Materials - - 172 74 - - - 7300 Advertising 307 889 972 595 1,000 7301 Subscriptions & Dues 3,480 3,800 86 91 100 - 7302 Travel & Subsistence 355 449 1,549 1,950 1,750 4,000 7303 Education & Training 434 379 1,497 224 2,500 - 7304 Equipment Rent 200 - - 7809 Pass-Thru Payments - 190 - - 78099549 Pass-Thru Payments 444 - - 7810 Miscellaneous Expense (25) Total Non -Personnel Costs: 45,267 71,297 141,573 100,758 153,432 214,982 225,342 Total Expenditures: $ 156,639 $ 71,297 $ 140,866 $ 170,862 $ 153,722 $ 214,982 $ 225,342 41 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Parks & Rec TYC 2024 YTD Proposed Proposed Parks & Rec - TYC (01000-1430) 2021 2022 2023 Actuals 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Final Budget Budget Narrative Expenditures: Non -Personnel Costs: 7001 Communications 8,136 9,310 8,709 2,363 8,500 8,500 3,636 x 7002 Postage and Freight - 736 - 7004 Insurance 818 62 4 130 139 141 7009 Contracted Services 174,080 177,500 185,000 107,917 190,000 170,000 170,000 x 7015 Utilities 10 7016 Heating Fuel 621 5,000 7211 Gas & Lube 160 304 400 412 419 7213 Safety Equipment - 100 103 105 7215 Operating Supplies (280) 4,760 3,660 5,000 5,150 5,232 7216 Maintenance & Repair 122 245 5,182 5,574 10,000 9,500 9,652 x 7217 Small Tools & Equipment 14 808 1,000 1,030 1,046 7221 Operating Materials - 21 - - Total Non -Personnel Costs: 183,679 187,117 205,524 119,514 220,130 194,834 190,231 Capital Outlay: 8104 Motor Pool Rent 11,763 10,500 11,000 5,500 11,000 7,240 7,240 8105 Improvements other than Buildings - - 32 - - Total Capital Outlay: 11,763 10,500 11,032 5,500 11,000 7,240 7,240 Total Expenditures: $ 195,666 $ 197,617 $ 216,556 $ 125,014 $ 231,130 $ 202,074 $ 197,471 Note: In 2021, personnel expenses were allocated to this department. 42 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 DEPT: Library Museum 2024 YTD Proposed Proposed Museum (01000-1500) 2021 2022 2023 Actuals 2024 Budget 2025 2026 Expense Budget Actual Actual Actual (6/30) Final Budget Budget Narrative Revenue: Operating Revenue 4252 State GF Grants 7,000 7,000 7,000 750 7,750 - 7,000 x 4253 Misc GF Grants 10,884 - - 4370 Library Service Revenue 7,841 15,858 8,019 3,817 10,909 11,000 11,100 x 4371 Library Circulation Revenue 34 489 1,118 391 202 450 500 4372 Museum Revenue - - 4,630 385 - 3,000 3,200 x 4373 Museum Admisssions 7,125 12,840 11,620 4,303 7,720 8,000 9,000 Total Operating Revenue: 21,999 47,071 32,387 9,645 26,581 22,450 30,800 Total Revenue: $ 21,999 $ 47,071 $ 32,387 $ 9,645 $ 26,581 $ 22,450 $ 30,800 Expenditures: Personnel Costs: 6000 Salaries 219,189 323,430 317,705 161,072 326,240 372,200 387,090 6001 Overtime 38 1,395 4,395 5,272 500 10,000 10,000 6100 Medicare 4,657 6,575 6,823 4,279 6,500 7,500 7,800 6101 Unemployment Insurance (604) - 4,987 - 6,000 6,120 6102 Workers' Compensation 1,064 2,828 1,187 763 2,750 1,550 1,580 6200 Leave Time 29,170 609 709 - - 6201 Retirement Benefits 74,569 78,176 68,941 29,522 71,050 70,700 73,530 6202 Health Insurance 52,871 89,234 66,991 48,422 108,000 93,500 97,240 6209 Contra -Retirement PERS DC Forfeitures (1,913) - - 575 575 6210 Air Ambulance Benefit 138 506 235 235 6211 Met Life - Life Benefit 99 - - Total Personnel Costs: 379,040 502,248 466,888 254,923 515,040 562,260 584,170 Non -Personnel Costs: 7001 Communications 12,247 14,564 13,263 3,188 14,500 14,935 14,175 7002 Postage and Freight 5,141 7,160 3,575 2,168 9,286 9,500 9,652 7003 Bank and Credit Card Fees - 3 6 6 - - 7004 Insurance 16,715 19,202 23,259 12,342 21,735 - - x 7006 Legal 5,000 500 515 523 x 7007 Legal Settlement 223 - 7009 Contracted Services 50,832 25,613 38,038 37,876 95,400 98,262 99,788 7011 Testing 200 - 209 x 7012 Other Special Services 6,890 765 9,500 - 9,937 x 7015 Utilities 47,847 46,100 42,287 24,035 50,793 52,698 53,540 7016 Heating Fuel 13,606 24,628 19,035 13,466 16,875 17,400 17,679 7017 Rent & Leases 1,448 - - 7022 Software/SaaS Subscription - 417 716 2,000 2,400 2,235 x 43 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 7200 Library Materials -Other 37 39 1,042 14 - - 7201 Library Books 6,453 10,381 11,611 7,090 10,150 10,150 10,500 7202 library Periodicals 44 1,798 2,043 2,250 2,300 2,340 x 7203 Library Standing Orders 1,191 4,000 4,120 4,184 7204 Library Non -Print 2,485 1,412 2,584 2,000 2,060 2,092 7205 Library Electronic Material 8,012 4,188 6,223 4,500 4,635 4,500 x 7208 Museum Collection Supplies 915 - 454 55 1,000 3,000 3,138 7211 Gas & Lube 55 71 56 - 7212 Uniform Allowances 150 - 7213 Safety Equipment - 734 - - 7214 Janitorial Supplies 2,152 3,175 3,622 2,010 2,000 2,060 2,100 7215 Operating Supplies 12,832 24,450 16,945 5,826 19,000 19,570 19,883 7216 Maintenance & Repair 36,838 23,218 69,847 6,356 58,000 59,740 10,000 7217 Small Tools & Equipment 4,717 45,747 17,593 3,866 7,000 7,210 7,322 7222 Computer Hardware 2,500 12,500 5,000 x 7300 Advertising 1,458 1,885 704 109 500 515 500 7301 Subscriptions & Dues 2,222 965 3,339 150 1,225 1,262 1,281 7302 Travel & Subsistence 2,812 4,897 9,810 6,012 13750 10,300 10,460 x 7303 Education & Training 1,069 1,596 3,332 2,000 2,060 2,092 x 7304 Equipment Rent - 1,103 1,780 1,350 1,391 1,412 7310 Recording Fees - 65 - - 7810 Miscellaneous Expense 27 824 368 39 Total Non -Personnel Costs: 237,002 264,024 291,371 132,159 352,014 338,583 294,542 Total Expenditures: $ 616,043 $ 766,272 $ 758,260 $ 387,082 $ 867,054 $ 900,843 $ 878,712 44 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Museum (01000-1500) 2021 2022 2023 2024 2025 2026 Expense Budget Actual Actual Actual Budget Budget Budget Expenditures: Non -Personnel Costs: 8012 Debt Service Interest 211,404 196,481 185,606 175,544 165,232 152,857 8300 Debt Service Principal 230,000 215,000 230,000 235,000 245,000 255,000 Total Non -Personnel Costs: $ 441,404 $ 411,481 $ 415,606 $ 410,544 $ 410,232 $ 407,857 Total Expenditures: $ 441,404 $ 411,481 $ 415,606 $ 410,544 $ 410,232 $ 407,857 45 Narrative 01000 1100 Council & Clerk 7302 Travel & Subsistence 7303 Education & Training 7800 Sister City Program 01000 1120 City Manager 7009 Contracted Services 01000 0121 Information Technology 7009 Contracted Services 7022 SaaS (Software and Subscriptions) 7222 Computer Hardware 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 01000 1122 Community Development 7003 Bank & Credit Card Fees 7006 Legal 7009 Contracted Services 7022 Software/SaaS Subscriptions 7300 Advertising 7301 Subscription and Dues 01000 1140 Finance 7009 Contracted Services 7302 Travel & Subsistence 7303 Education & Training (01000 1180) General Services 7814 Contributions to the ASLC Center for the PILT Credit 01000 1210 Police 7001 Communications 7002 Postage and Freight 7009 Contracted Services 7011 Testing 7018 Towing Fees 7022 Software/SaaS Subscription 7211 Gas & Lube 7216 Maitenance & Repair 7301 Subscriptions & Dues 7302 Travel & Subsistance 7303 Education and Training 7309 Police Academy Training General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 These notes align with line items that have an X in the narrative column to showcase adjustments made to individual department budgets Narrative/Notes This cost is bound to go up with rising costs for food, airfares and travel in general. 32k-35k seems to be ballpark figure for all the trips including DC and Juneau Increase from $5,000 to $7,500 to include education and training for Executive Assistant as well as more online training opportunities. The sister city budget transfer was increased to $10,000 and the CPI is 3% for FY25 and 1.6% for FY26 which = $10,300 and $10,465 respectively. Narrative/Notes Adding additional $60,000 in contracted services to contract out a "Grant Writer and Administrator" - can be budgeted for in grant applications as well Narrative/Notes Leaving this item as current levels to allow for use of outside consulting as we work to build our our cyber security polices and procedures. Yearly subscription renewals for Barracuda email protection, Microsoft 365, KnowBe4 testing, training and email evaluation software, cloud backup storage, desks and server patching and management software. Large increase in 2026 is for multi -year renewal of endpoint protection and managed detection and reponse soft Keeping this item at current levels to allow for purchase of security cameras and door access system components. Further reduction, as most of the previouse expenses for this category have moved to SaaS line item Attending cyber-security training classes offered by CJI and FEMA, the KnowBe4 cyber awarness and GMIS government IT conferences as well as AK IT conference symposiums. Preference for CJI courses when offered in Anchorage. Linked In Learning subscription for all department members, GMIS membership, as well as conference and class registration fees. Narrative/Notes Adding budget to cover these expenses Deleted this line item on the budget as attorney funds go through the General Fund. Additional fund request to include services to for the Comprehensive Plan update. Will do as much internally as possible, but but requesting increase to allow outsourcing parts of the project if necessary. Requesting additonal funds to include the Short Term Rental Contract (Going from $3,500 to $8,000) and a new ESRI subscription for GIS services. Keeping this budget item for Comprehensive Plan outreach. Adjusted to match current needs of the department. Narrative/Notes Decrease the expenditures due to the split of the utility billing; the General Fund is responsible for 20% of the Utility Assist Cost. Director travel to GFOA conference in DC To train existing staff on existing duties with GFOA. Narrative/Notes FY25 COS contributions ends. Narrative/Notes Estimating costs for dept. cell phones, Internet and office phones. The rest of this line item will be moved to dispatch. Majority of this cost moved to dispatch. Increased due to increased cost of shipping. Reduction to account for separation of dispatch costs into separate budget. Testing typically done through contracted services Estimation from Glacier Towing services. Increase to cover estimated cost of new storage software purchase that will renew in three years from 2025 Increase based on current projections and gas prices. Decreased to account for separation of expense between patrol, dispatch, and animal shelter Decreased because some subscriptions have been canceled Seems to be a proper amount at current spending levels and not being able to predict class availability. Small increase for inflation. As with Travel, this seems to be a good amount right now. Small increase for inflation. The price keeps going up with inflation so planning on slightly more and 2025 prices. Maintaining the ability to send 2 officers in a year though our need could be 46 01000 1212 Animal Control 7002 Postage and Freight 7009 Contracted Services 7211 Gas & Lube 7212 Uniform Allowance 7215 Operating Supplies 01000 1213 Dispatch 7001 Communications 7009 Contracted Services 7012 Other Special Services 7212 Uniform Allowances 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7222 Computer Hardware 7302 Travel & Subsistance 7303 Education & Training 01000 1220 Fire Department 6000 Salary 7001 Communications 7009 Contracted Services 7011 Testing 7015 Utilities 7022 Sostware Saas Subscription 7023 Inspection and Testing 7211 Gas & Lube 7213 Safety Equipment 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7222 Computer Hardware 7301 Subscriptions & Dues 7302 Travel & Subsistence 7304 Equipment Rent 11000 1221 Volunteers 7001 Communications 7009 Contracted Services 7011 Testing 7023 Inspection and Testing 7210 Vehicle Supplies 7213 Safety Equipment 7215 Operating Supplies 7221 Operating Materials 7223 Furniture 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Narrative/Notes Small increase based on current spending Increase to match current spending for intake and management software Small decrease based on current spending Small decrease based on current spending Small increase based on current spending Narrative/Notes E911 phone services, dispatch phones, long distance, radio equipment and partial internet Includes training programs, new RMS and CAD, expected Borough costs, Pro QA upgrades, phone recording, etc. Expecting a 4% increase to Tyler Inc. and Borougl costs and small increases to other included services. Notary Stamps and Bonds For dispatch uniform expenses For paper and other office supplies Dispatch Radio repair, Power Phone maint. and repair, etc. Monitors, printers, office furniture, etc. Replacement cost for two high -end computers in case of loss or failure For trainings in state and possibly outside travel for one or two people per year. See above Narrative/Notes Adding new position Firefighter/EMT Adding additional cellular cards to tablets for CAD, e-dispatch 38000 Snow/Hydrant, Yukon Fire Hearing, immunizations Includes hydrant rental @ 11,500/month fire station and SMIC bay ESO and CAD intergration, e-dispatch Ladder/pump testing, Yukon fire, flow testing/compressor, air testing Merged building Bunker gear, SCBA masks, protective equipment Replace ladder cables/pulleys Includes a Dock hoist Install radio tower for repeater at SMIC New CAD equipment Chiefs, arson, Adobe, NFPA Chiefs, station design, ESO, Firefighters, Valdez Xerox contract Narrative/Notes Moved to Fire 1220 Policies subscription Background and drug screen Fit Testing Re -light Rescue 2 to LEDs, no parts avail Bunker Gear, 6 sets water rescue gear Oceanid rescue raft Stretegic Planning for short and long term Kitchen and day room furnture replacement Public education materials Vector Solutions online training platform formal education 3 in -state conference, 2-out of state conference 47 7303 Education & Training 7806 Volunteer Fireman Stipend 8103 Capital Equipment General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Classes, props, conference registrations 45,000 call stipend, 36,500 shift work 6x6 side by side with stretcher and plow 01000 1222 Emergency Preparedness Narrative/Notes 7001 Communications EOC Sat Phone 7009 Contracted Services Nixle 7015 Utilities Tsunami siren heating fuel 7215 Operating Supplies EOC Supplies 7217 Small Tools & Equipment CPR, AED, EOC equipment for all depts 7302 Travel & Subsistence ICS/EOC, LEPC, Counnity Risk Reduction Conference. travel for any dept 7303 Education & Training Public Education supplies, CPR classes 01000 1223 SVAC Narrative/Notes 7012 Vehicle Supplies CPV funds 7210 Gas & Lube CAD Tablet mounts and accessories 7215 Operating Supplies Radio batteries and equipment 7222 Computer Hardware 3 tablets and accessories for CAD 01000 1250 Building Inspection Narrative/Notes 6002 Standby Time PM On -call 7001 Communications Cell phones, tablets, long distance 7002 Postage and Freight OpenGov charges 7003 Bank and Credit Card Fees Copy charges 7009 Contracted Services Squad 1 & S2 7210 Vehicle Supplies Moved to Fire 1220 7211 Gas & Lube Uniforms, outerwear 7212 Uniform Allowance 2024 ICC Code Books 7216 Maintenance & Repair Moved to Fire 1220 7222 Computer Hardware Tablet 7301 Subscriptions & Dues ICC dues 7302 Travel & Subsistence 2-ICC conference NV, 3-Arson Conference AK, 4-Building Offical's Forum ANC 7303 Education & Training ICC Certs/Renewals and registration for trainings 7304 Equipment Rent Xerox contract 01000 1312 Street Operations Narrative/Notes 7009 Contracted Services Contract to paint lines on street 7302 Travel & Subsistence Training and travel for USACE. 7807 Contingency Contingency for Sidewalks and Street repairs. Community Center (01000-1351) 7009 Contracted Services Narrative/Notes Elevator expenses Parks & Rec Admin (01000-1400) Narrative/Notes 7212 Uniform Allowance Adjusted 1k from 1430-7216 7302 Travel & Subsistence Adjusted 3k from 1430-7216 for Director/Deputy Director travel (ARPA, ICS, Grant Training, etc.) Parks & Rec Parks Maintenance (01000-1410) Narrative/Notes 48 7002 Postage and Freight 7211 Gas & Lube 7212 Uniform Allowance 7215 Operating Supplies 7216 Maintenance & Repair 7221 Operating Materials 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent Parks & Rec Parks Campgrounds (01000-1411) General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fiscal Year 2025 and 2026 Would like to increase by 2k from 1430-7001 Increased by $1,800 Increased by $500 Increased by $5000 Adjusted 11k from Cemetary operating materials Adjusted 10k from Cemetary operating materials Adjusted 1k from 7300 for CPSI training (Maintenance Tech/Deputy Director Adjusted $500 from 7300 Adjusted $500 from 7300 Narrative/Notes 7002 Postage & Freight 7009 Contracted Services 7211 Operating Materials 7302 Travel & Subsistence 7303 Education & Training Parks & Rec Cemetary (01000-1412) Would like to increase by 5k Increased 5k, adjusted lk from 7001 and 19k from 1412-7221, to cover Porta Potties Increased to 65k (picnic tables, electrical repairs, bathrooms) Adjusted lk from 1430-7216 Adjusted $500 from 1430-7216 Narrative/Notes 7211 Gas & Lube 7216 Maintenance & Repair 7221 Operating Materials Parks & Rec Sports & Recreation (01000-1420) Adjusted 1k from 7221 Adjusted 4k from 7221 Adjustments made: 11k to 1410-7216, 1k to 1412-7211, 10k to 1410-7221, 19k to 1411-7009, 4k to 1412-1416 Narrative/Notes 7009 Contracted Services 7017 Rents & Leases 7215 Operating Supplies Parks & Rec TYC (01000-1430) Adjusted 5k from 1430 7009 and 5k from 1430 7001 (Sports Leagues/Tournament Officials) Res 2024-033 increased budget 50k extending more operational days at the gym Adjusted 20k from 1430-7009 (if MOA is approved) Narrative/Notes 7001 Communications 7009 Contracted Services 7216 Maintenance & Repair Library 4252 State GF Granst Library PLA 4370 Library Service Revenue 4372 Museum Revenue 7011 Testing 7022 Software/SaaS Subscription 7201 Library Books 7202 library Periodicals 7205 Library Electronic Material 7222 Computer Hardware 7302 Travel & Subsistaence 7302 Travel & Subsistaence 7303 Education & Training Moved 5k to 1420-7009 to help cover costs for instructors, referees, etc. No longer paying for janitorial services, reduce by 20k. Adjusted 15k to 1420-7215 & 5k to 1420-7009 Adjusted 1k to 1400-7212, 3k to 1400-7302, 1k to 1411-7302, $500 to 1411-7303 Narrative/Notes Budget added provided the grants are still available. Fees for services should be adjusted for COG increases Museum will be setting up City Gift Shop, Curator has discussed NOT showing Waves Over Seward as copies of this DVD were sold in previous years by SCLA and other museums show it free of charge. She has had much feedback from guests regarding the fee. Moved to Software/SaaS. Grant Station, Canva, Meescan, SaaS-ILC If the PLA Grant goes away this would be under Library Books Rivista Subscription Renewals PLA Grant IT has informed me that I need to replace my patron laptops. We have 8 but could get by with 6 being replaced, this year then 2 in 2026. ICS 300 & 400 Karen, management training Karen & Allie, ARSL Conference -Sue PLA Conference expenses should be charged against this grant. I didn't code it with 0014 as I received the check after the expenses were submitted. Management training 49