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HomeMy WebLinkAbout11122024 City Council PacketCity Council Meeting Agenda November 12, 2024 1 | Page The City of Seward, Alaska CITY COUNCIL MEETING AGENDA City Council Chambers, 410 Adams Street Please silence all cell phones and devices during the meeting Mayor Sue McClure Vice Mayor John Osenga Council Member Randy Wells Council Member Kevin Finch Council Member Robert Barnwell Council Member Julie Crites Council Member Casie Warner City Manager Kat Sorensen Deputy City Manager Jason Bickling City Clerk Kris Peck City Attorney Sam Severin Tuesday, November 12, 2024 at 7:00 p.m. 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL 4. CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING (Those who have signed in will be given the first opportunity to speak. Time is limited to 3 minutes per speaker and 36 minutes total time for this agenda item.) 5. APPROVAL OF AGENDA AND CONSENT AGENDA (Approval of Consent Agenda passes all routine items listed under Item 7. Consent Agenda items are not considered separately unless a council member requests an item be returned to the Regular Agenda.) 6. SPECIAL ORDERS, PRESENTATIONS, AND REPORTS A. Proclamations and Awards B. City Manager Report…………………………………………………………………….5 C. City Clerk Report……………………………………………………………………….14 D. City Attorney Report……………………………………………………………………16 E. Other Reports and Announcements 1) Chamber of Commerce Report by Executive Director Sam Allen…………………18 F. Presentations -None 7. CONSENT AGENDA (also marked with an asterisk *) A. Minutes of Preceding Meeting 1)* Approval of the October 28, 2024 City Council Meeting Minutes…………………19 B. Introduction of Ordinances 1) *Introduction of Ordinance 2024-014: Revising Seward City Code Section 5.45.015(A) Hotel/Motel Room Tax – Levy of Tax, to Increase the Hotel/Motel Tax Rate from Four Percent to Eight Percent, Effective January 1, 2025……………….25 City Council Meeting Agenda November 12, 2024 2 | Page C. Resolutions 1)* Resolution 2024-062: Authorizing the City Manager to Enter into an Agreement with the Boys & Girls Club of the Kenai Peninsula in the Amount of $170,000 and Appropriating Funds…………………………………………………………………30 2)* Resolution 2024-063: Authorizing the City Manager to Enter into a Service Agreement with Liftoff LLC for One-Year Renewal of the City’s Microsoft 365 Licensing Subscription in the Amount of $46,530.00……………………………….………….61 3)* Resolution 2024-064: Authorizing the City Manager to Approve Amendment #1 to the Independent Contractor Agreement with Selena Soto for GIS Technical Services………………………………………………………………………..…….70 D. Other Items -None 8. PUBLIC HEARINGS A. Ordinances for Enactment -None B. Resolutions Requiring Public Hearing 1) Resolution 2024-059: Adopting the City of Seward 2025 and 2026 Operating Budget and Setting the Mill Rate…………………………………………………………….79 This resolution will have its first public hearing tonight. The second public hearing will be held on November 25, 2024. The final approval is scheduled for December 16, 2024 9. UNFINISHED BUSINESS -None 10. NEW BUSINESS A. Resolutions 1) Resolution 2024-060: Accepting the Proposed Classification and Compensation Study……………………………………………………………………………..…194 2) Resolution 2024-061: Authorizing the City Manager to Establish a Full-Time Paid Firefighter/EMT Position in the Fire Department……………………………..……201 B. Other New Business 1) Discuss scheduling a work session regarding the Chamber of Commerce partnership with the City of Seward [sponsored by Warner]…………..………………………..207 11. INFORMATIONAL ITEMS AND REPORTS (No action required.) A. Boards and Commissions Minutes 1) PACAB Meeting Minutes from October 2, 2024………………………………….213 City Council Meeting Agenda November 12, 2024 3 | Page B. Other Items 1) Upcoming City Council Meetings a) Monday, November 25, 2024 at 7:00 p.m. 12. CITIZEN COMMENTS (There is no sign in for this comment period. Time is limited to five minutes per speaker.) 13. COUNCIL AND ADMINISTRATION COMMENTS AND RESPONSES TO CITIZEN COMMENTS 14. EXECUTIVE SESSION -None 15. ADJOURNMENT City Manager Report November 12, 2024 Administration: The most exciting news from this past week is that Seward was awarded a $47 million grant for the installation of shore power at the Seward Cruise Terminal. This exciting project will decrease emissions at the cruise port. This also adds a large kw/h usage base to our local utility, potentially decreasing rates. Thanks to a partnership with The Seward Company, the group spearheading the port renovations, this project will be completed at no cost to the City of Seward or the Seward Electric ratepayers. The grant will cover 90% of the project, and The Seward Company has committed the remaining 10%. We are so excited about this news and have started working to get the grant finalized with the EPA by the end of the year. A big thank you to everyone who helped in the grant writing process including the Seward Electric crew, the Alaska Railroad, and The Seward Company. This is great news for our community! For more info, read the press release below. City of Seward Awarded $45.7 Million EPA Grant to Implement Shore Power at Port of Seward FOR IMMEDIATE RELEASE: October 29, 2024 Seward, Alaska – Today, the Environmental Protection Agency (EPA) announced as part of its Clean Ports Program that the City of Seward was awarded their full grant request of $45.7 million as a public-private partnership to provide shore power for the new cruise port of Seward, Alaska, allowing the community to take a huge step towards zero emissions. The project, which brings together the City of Seward, The Seward Company, Royal Caribbean Group, and the Alaska Railroad, will transform the Port of Seward into a green port by enabling cruise vessels to connect to electrical power from the city’s local grid instead of using diesel generators while docked. These upgrades include extending the electric transmission line to the port, adding switchgear, and integrating a Battery Energy Storage System (BESS) to enhance energy management. This investment is a significant step in Seward’s ongoing efforts to balance economic growth with sustainability and to address climate change by reducing mobile source emissions associated with port operations. The local power company, Seward Electric Services, is owned by the City of Seward and currently serves 3,000 customers in the Seward area. “This will be the most advanced shore power system to ever be installed in Alaska,” said Jason Davis President of Turnagain Marine. “For a community this size, the system will constantly analyze and store power, saving energy and money for the City of Seward, all while making it a better place to visit and live.” Located at the head of Resurrection Bay on Alaska's Kenai Peninsula, Seward is home to Alaska's only deep-water, ice-free port with road, rail, and air connectivity to the state's interior. The City of Seward is a major hub for fishing, freight, and tourism, with the cruise industry playing a key role. CMR November 12, 2024 5 “The EPA Clean Ports Grant is a game-changer for us,” said Seward City Manager Kat Sorensen. “It allows the city to implement shore power technology that will drastically reduce emissions from cruise ships in our coastal Alaska community.” “We are grateful for The Seward Company and Royal Caribbean Group, the port’s anchor tenant and long-time community partner,” Sorensen continued. “The strong collaboration that our community has with the Royal Caribbean Group has allowed this project to progress with an intentional focus on our community’s needs as it supports visitors to Seward for years to come. The Clean Ports grant will cover 90 percent of the $50.8 million project cost, aimed at installing electric shore power technology and infrastructure upgrades, and significantly reducing greenhouse gas emissions from cruise ships while berthed. The remaining 10 percent in project funding is comprised through funding support and design criteria, from The Seward Company. The Alaska Railroad is also supporting the initiative through land access and assistance with the grant application. The total projected value will exceed $56 million once completed. “Royal Caribbean made it easy to dream big. At today’s price tag for infrastructure projects, new ideas require long-term thinking and even more support through model public-private partnerships. Without Royal Caribbean Group’s commitment to shore power, receiving this EPA grant would not be possible,” said Mickey Richardson, CEO of the Port of Tomorrow and owner of the Seward Company who is developing the New Cruise Port of Seward. Within the grant, the Alaska Vocational Technical Center (AVTEC), based in Seward, will receive funding to develop a training program to support the operations and anticipated maintenance for the complete shore power system, including ship connections, computer control systems and battery bank. Once installed, the opportunities for the City of Seward to leverage the battery system and integrated power technology is only limited by the creativity of local students and the next generation of utility operators. “The Port of Seward’s shore power project will place Seward among the forefront of sustainable ports in North America. By reducing reliance on diesel generators, we are not only cutting emissions but also enhancing the resilience of our local electric grid,” Seward Mayor Sue McClure said. The Port of Seward Vessel Shore Power Implementation Project is part of the city’s broader effort to promote sustainable development while fostering economic growth. The city looks forward to seeing the positive impact this investment will have on both the environment and the community. All the design elements and construction requirements for the shore power system have been considered by The Seward Company and Turnagain Marine in the Port’s plan development. The new Cruise Port of Seward is scheduled to open in May of 2026, with the integrated shore power system anticipated to be complete shortly after. “The new Seward Passenger dock represents a generational investment in Alaska’s marine infrastructure – an investment that would not be possible without strong partners in Royal Caribbean, The Seward Company, and the support of the City of Seward,” said Bill O’Leary, President and CEO of the Alaska Railroad Corporation. “We are delighted that this grant has accelerated a greener future, as the new dock will serve Alaska for decades to come.” CMR November 12, 2024 6 The U.S. Environmental Protection Agency announced the selection of 55 applicants across 27 states and territories to receive nearly $3 billion through EPA’s Clean Ports Program. These grants will support the deployment of zero-emission equipment, as well as infrastructure and climate and air quality planning projects at ports across the country. Contact Information: Kat Sorensen, City Manager City of Seward, Alaska (907) 362-1020 ksorensen@cityofseward.net In other news, the City Manager and Deputy City Manager met with Heat Loop Committee Leadership to discuss the status of the project and future possibilities. There is a desire to continue the committee in possibly a different form with a modified scope. There will be a discussion item at a council meeting before the end of the year. The Fire Department Administration and Deputy City Manager met with engineers, architects, and training design experts on October 29-30 to begin work on the 15% Design of the Seward Fire Station. The meetings were very productive, and time well-spent on moving this project forward. Police Department • The police department enjoyed another successful Trunk-or-Treat this year and we had a great turn-out. • Operation Glow was back for Halloween, and we are excited to have had another year of keeping kids a little bit safer by providing them with glow sticks to wear as they head out to trick-or-treat in those dark costumes. • Warning tickets are going on for snow removal parking but know that the real citations start soon. If you were up early on 10/31/24 you witnessed, we officially have snowfall. It’s time to make sure snow removal crews can clear our streets. CMR November 12, 2024 7 Fire Department • Emergency Responses for the Year: 444 • Building Permits Issued for the Year: 55 with building valuation of $8,187,707.08 • Not only did we have fun at Trunk or Treat, but we also had a blast hosting our own haunted house at the fire station which included cider, popcorn, winter coats and snow boots, and of course our safety lanyards. • DON’T FORGET! Angel Tree registration is open until Nov 22nd, after that date we may not be able to accommodate late entries. • Seward and Bear Creek Fire Departments have 5 students in Advanced Emergency Medical Technician Class, this is a nationally registered course with advanced skills such as IV therapy, medication delivery, and Advanced Cardiac Life Support. Electric Department • The RFP for vegetation clearing has gotten some responses • The Electric Utility General Manager, Brian Hickey attended a conference in Anchorage and talked about HB 307 • Progress is being made on Power Purchase Agreement with Chugach Electric • Electric crews are coordinating with other city departments to decorate a tree outside City Hall for the November 30 Christmas tree lighting ceremony CMR November 12, 2024 8 Community Development • The Planning & Zoning Commission will host a work session at 6 p.m. on Tuesday, November 19 in the City Hall Council Chambers. The topic will be continuing the conversation on finding ways in the land use code to help alleviate the housing issues in Seward. A few of the specific topics will be building height, parking ratios and accessory dwelling units. Please attend to listen, voice your opinions, or follow along on the City’s Youtube channel. • The Community Development Director attended an Emergency Operations Center training in Fairbanks. • The Community Development Office had a table at the Halloween Carnival to promote the Comprehensive Plan public engagement surveys. The surveys are live, and we’d like as many people as possible from the Seward community to fill them out. The surveys can be found on the City’s website Comprehensive Plan Update | Seward, AK (cityofseward.us) or by scanning the following QR code in the image below. Public Works • Water shut-offs around town have been completed • Crews are finishing up flushing sewer lines • PW employees coordinated with the Seward Mural Society to hang the new Iditarod mural in Kawabe Park • PW surplus auction runs from November 4 – November 18. Use the link to sign up as a buyer Surplus Auction CMR November 12, 2024 9 Seward Parks and Recreation Department Sports & Recreation: • Halloween Carnival was a huge success! With over 500 kids and families in attendance across three buildings. • November Gratitude Challenge: Create a mural of gratitude every Sunday in the AVTEC multipurpose room. • Turkey Trot 5K fun run is Thanksgiving Day! Meet at the Tonsina trailhead at 9:30 a.m. • Disc Golf Tournament is coming up Saturday, November 30 from 12 – 2 p.m. There is a $10 entry fee. • Our new Beading and Fall Vibes workshop was a big hit with 10 participants coming together to bead earrings, drink coffee and connect socially with other crafters in our community. We will continue to offer morning Chill and Craft workshops throughout the year. • We are excited to announce a new local business partnership with Rowdy Radish! Every other Sunday starting in November we will be hosting a 2-hour drawing get-together at Rowdy Radish! We will supply the drawing materials and a still life to draw. • Basketball is going strong with AVTEC currently atop the league at 7-1. Campgrounds: • Grading Campground areas. And adding aggregate to Uplands parking lot. • New Campground Coordinator started November 11, welcome Kirsten Loertscher! • Shower house plumbing repairs Park Maintenance and Parking • Teen Youth Center (TYC) repairs, painting, deep cleaning, flooring • Misc projects and repairs • Working on improvements to implement for next season Harbor Department Seward Harbor • The Proposed Harbor Project with Alaska Harbor Consulting is close to being finalized. We have a target date to release that RFP the first week of November. • The RFP to have our lease sites appraised was released on October 30 and will close on November 25. • No issues have been reported within the Harbor area. • Half the Department has conducted the online portion and practicals to CMR November 12, 2024 10 become certified in both CPR and First Aid and the second half will complete in the coming weeks as scheduling allows. • The Harbormaster and Deputy are back in the office after attending the Alaska Association of Harbormaster and Port Administrators (AAHPA) Conference. It was an exciting and engaging week discussing topics from Facility Security to the weather. • The Harbor Worker II position has been filled and we are excited to start training soon. SMIC • No major incidents were reported within the SMIC Yard / Basin. • Continuing to discuss dock alternatives with a Coast Guard Facilities Design and Construction Center team member concerning their new facility within the SMIC Basin. Finance Department • The Finance Department has finalized the FY25/26 Operating Budget, and we are pleased with the collaboration and input from all the departments on their individual budgets • We are still working to complete the split between the Electric Utility and the Finance Department for electric bills and other services, respectively • Finance has been working with Northstar, a consulting firm retained to assist the department with operations, workflow, and efficiency. We expect a project manager to be assigned soon. Library & Museum Department • A new atrium exhibit is Winter Traditions: From festive feasts to decorations, the winter holidays offer some light during our darkest months. This exhibit highlights the holiday season throughout the years here in Seward! (On Display November 1 – January 31) • The Resurrection Bay Historical Society is excited to invite you to an open house event, Saturday, November 30 from 12:00 – 2:00 p.m. at the museum. This event is free and open to the public. Bring friends, family, and anyone interested in discovering Seward’s history. This event will coincide with the Christmas Tree lighting ceremony at City Hall, and we are looking forward to seeing you there to kick off the holiday season! CMR November 12, 2024 11 • Join us for matinee movies every Saturday at 3 p.m. Admission and popcorn are free! • The Library has received a Thinking Money for Kids Program Kit from the American Library Association and the FINRA Investor Education Foundation. If you've been looking for ways to teach your kids that money doesn't grow on trees, stay tuned for our program calendar and be among the first to check out one of our brand-new Playaway Launchpad tablets for kids! No internet required. • Community Events: o Play and Chat - Tuesday's and Thursday's from 10am - 11:30am. Come play in the Community Room at the Library with toys and other children from the community. o Storytime – Calling all young adventurers! Storytime awaits you every Friday at 11:30 a.m. in the children’s room. Stick around afterwards for a fun craft activity. o Scavenger Hunts – Every month you can come to the library to play our scavenger hunt game and win a prize! The scavenger hunt is located in the library upstairs and we change them often. Good luck! o 1000 Books Before Kindergarten – 1KBK is a fun, free program for children from birth to five years and their caregivers to read 1000 books before kindergarten to increase early literacy and language skills. It's easier than you think with simple reading logs and 100-book milestones. Stop by and register your child today and receive a special gift to celebrate your child's 500 and 1000 book milestones. • We hosted our Fall Stuffed Animal Sleepover, and it was a blast! The stuffed animals were full of energy, having a great time reading and causing mischief in the library. CMR November 12, 2024 12 Department Job Title # of Positions Filled Administration City Manager 1 1 Deputy City Manager 1 1 Human Resources Manager 1 1 Executive Assistant 1 1 TOTAL:4 4 Finance Director 1 1 Deputy Finance Director 1 1 Senior Accountant 1 0 Accounting Technician III 1 1 Accounting Technician II 1 0 Accounting Technician Utilities 1 1 Accounting Tech Payroll 1 1 Accounting Tech Accounts Payable 1 0 TOTAL:8 5 Public Works Director 1 1 Street Foreman 1 1 Maintenance Mechanic 3 3 Public Works Technician 1 1 Shop Foreman 1 1 Water and Wastewater Foreman 1 1 Water and Wastewater Operator 3 3 Building Maintenance Technician 2 2 TOTAL:13 13 Community Development Director 1 1 Planner 1 1 Executive Assistant 1 1 TOTAL:3 3 Electric Director 1 0 Operations Supervisor 1 0 Field Engineer 1 1 Office Manager 1 1 Electric Utility Cashier 1 1 Lineman 4 3 Plant Operator 2 2 TOTAL:11 8 Fire Department Chief 1 1 Deputy Chief 1 1 Executive Assistant 1 1 Building Official 1 1 Fire Marshal 1 1 Firefighter/EMT 1 1 Seasonal - Summer Laborer 1 1 TOTAL:7 7 Harbor Harbor Master 1 1 Deputy Harbor Master 1 1 Office Manager 1 1 Executive Assistant 2 2 Harbor Worker II 6 5 Harbor Worker III 1 1 Seasonal - Summer Laborer Part-Time 1 0 Seasonal - Summer Laborer Full-Time 1 0 TOTAL:14 11 IT Director 1 1 Senior IT Tech 1 1 IT Technician 1 1 TOTAL:3 3 Library Director 1 0 Deputy Library Director 1 1 Library Technician 1 1 Curator 1 1 Library Aide 1 1 Seasonal - Aides 2 2 TOTAL:7 6 Police Chief 1 1 Deputy Chief 1 1 Sergeant 1 1 Patrol Officer 8 5 Executive Assistant 1 1 Corrections Sergeant Unfunded 1 0 Corrections Officer Unfunded 4 0 Corrections Officer Unfunded 1 0 Dispatch Supervisor 1 1 Dispatcher 5 5 Animal Control Officer 1 1 Animal Control Officer Assistant 1 1 DMV Clerk 1 1 TOTAL:27 18 Parks & Recreation Director 1 1 Deputy Director 1 1 Executive Assistant 1 1 Campground Coordinator 1 1 Program Coordinator 1 1 Recreational Assistant 1 1 Maintenance Technician 1 1 Seasonal - Summer 14 7 Seasonal - Winter 3 2 TOTAL:24 16 City Clerk's Office City Clerk 1 1 Deputy City Clerk 1 1 Executive Assistant 1 1 TOTAL:3 3 Total number of authorized positions:124 Total number of filled positions:97 City of Seward - Human Resources Manager Report Staffing Information CMR November 12, 2024 13 CITY CLERK REPORT by Clerk's Office Staff Tuesday, November 12, 2024 International Relations – Consular of Japan On Thursday, October 17th, the City Clerk’s Office had the pleasure of hosting a visit from the Consular of Japan from Anchorage. Consul Kiyohiko Hamada, along with his staff, visited with Mayor McClure, City Manager Sorensen, Harbormaster Sieminski, Deputy City Clerk Kurtz. They discussed issues ranging from tourism, state of economy, harbor activities, schooling, and future interactions with our Sister City exchanges for Obihiro and Kushiro, Japan. The Consular was very interested in growing Japan’s interactions with our city and looks forward to continuing our exchanges, expanding into economical and tourism areas. After lunch together, the Consular and staff took a moment for a photo opportunity, and then continued with a tour of the harbor. Kushiro, Japan The Clerk’s Office recently received photos from our Sister Port City Kushiro, Japan of the rowing race. The City of Seward Mayor’s Trophy Gold Pan is presented at as part of our annual award exchange. We hope that visits to Kushiro can be added as an annual activity to grow our interaction with our Sister Port City. The city staff were incredibly gracious in accomadating our student exchange group for a day when their return home was delayed by Typhoon Ampil. The students and staff enjoyed the city and believe a visit be a part of the annual program. We look forward to possibly having a city delegation able to present the award in the future. 14 CITY CLERK REPORT by Clerk's Office Staff Page 2 Business Licensing Business license renewals began on October 1, 2024, and our staff have been busy processing the applications. As of November 7, 2024, there have been 79 business licenses have been issued with an additional 66 applications being reviewed. The Clerk’s Office would like to remind everyone that business licenses can be applied for through the city’s website at www.cityofseward.us and follow the links for business licenses. Please contact our office at 907-224-4046, or email clerk@cityofseward.net if you have any questions. General Election The General Election has come and gone, and our office was glad to see an outstanding turnout of voters. The Absentee Voting period from October 21st through November 4th drew in 377 voters from the Seward/Lowell Point and 282 voters from the Bear Creek area. Election Day was held on Tuesday, November 5, 2024 and the City Hall polling location had a turnout of 560 voters. [481 logged in the scanner, 2 special needs, and 77 questioned ballots] Thank you to all the election workers who helped make this smooth election process! 15 MUNSON, CACCIOLA & SEVERIN, LLP A T T O R N E Y S A T LA W S U I T E 4 0 2 1 0 2 9 W E S T T H I R D A V E N U E A N C H O R A G E , A L A S K A 9 9 5 0 1 TELEPHONE: (907) 272-8401 bcf@bcfaklaw.com November 6, 2024 Seward City Council City of Seward PO Box 167 Seward, AK 99664 Re: October Status Report Dear City Council: This is our status report covering activity on legal matters worked on during October 2024. General Matters: We advised on various public records questions, specifically working with the finance department and the police department. We advised the City regarding the heat loop project. We reviewed a contract between the City and the Boys and Girls Club. Electric Utility: Our office responded to motions to reconsider filed by Chugach and Renewable Energy Alaska Project (REAP). A decision on those motions and responses should be released early this month if the RCA decides to clarify anything in its order. Chugach has also sent out its compliance filing for review by the other parties. Our office continues to review that filing to ensure compliance with the RCA’s order. The City will be granted a refund for a portion of the costs it has paid from September 2023-this month because its ultimate rate was lower than the interim rate. The deadline for appeals (if any) of the RCA’s decision is around the middle of December. The Railbelt Transmission Organization continues to make progress for a December 31 filing date for the Certificate of Public Convenience and Necessity. We helped advise and review the draft wholesale power supply contract which is still under negotiation with Chugach. Personnel: We advised on various personnel matters. We continue to work with outside counsel to defend a suit by a former employee, who had unsuccessfully filed four prior complaints against the City with state agencies, and who has converted the allegations in some of those failed complaints into a lawsuit against the City for wrongful dismissal. 16 Status Report to Seward City Council November 6, 2024 Page 2 of 2 Planning: We obtained a final judgment from the court in the McDonald matter. We have filed a motion requesting the court require McDonald to pay the City’s attorney’s fees, and filed a reply to McDonald’s opposition to same. The motion is now ready for the judge to decide. . On October 8, Mr. Palmer from our office presented to the Planning and Zoning Commission on quasi-judicial standards, such as when the Commission acts as a jury and decides a conditional use permit. We met with planning staff both before and after the training to explain some of the more nuanced concepts and answer questions. Advised on communications requirements and subdivision agreement related to Mount Alice PUD. We advised on a contract revision for the city’s GIS contractor. Port and Harbor: We continued negotiations with the owner of an abandoned vessel. There continues to be positive momentum towards a resolution. We monitored a claim against an estate for overdue utilities. We worked with the harbormaster and the city’s consultant on a request for proposals for the Northeast Harbor project. You can expect to receive our next status report by December 4. Very truly yours, MUNSON, CACCIOLA & SEVERIN LLP Samuel C. Severin 17 Seward Chamber of Commerce & Convention Visitors Bureau Executive Director Report 11/12/2024 Visit Seward attended ATIA Conference in Juneau: ● The Alaska Travel Industry Association is the state’s leading industry organization for travel-related businesses and supporters and each year they hold an annual convention with leaders in tourism businesses, wholesalers, vendors, destination marketing organizations, and elected officials. ● 2023 Visitor Volume Alaska: ○ Summer Cruise 56%, Summer-independent 31% Winter 13% ○ Total state visitors: 3,046,600 guests ● Tourism Industry: ○ Supports 48,000 Alaska Jobs ○ Economic Impact; 3.9 billion in direct spending, 5.6 billion economic output ○ Visitors generated $158 million to the State of Alaska in 2023, $840,000 in bed tax for the City of Seward in 2023. ● ATIA Budget ○ 2023 $10 million (state investment, industry investment, grants) ○ 2024 $8.6 million (average statewide budget for tourism industry is 19.6 million!) ○ VRT generated $15.1 million in 2023 (70% generated by out of state visitors) ● ATIA’s goals ○ Grow Alaska as an international, year-round vacation destination ○ Enhance and strengthen the destination brand domestically and internationally ○ Continued focus on cultural and sustainable integration in all brand efforts ● Met with Royal Caribbean Group & Seward City Tours on expectations for improved Cruise Ship Docking ● Kenai Peninsula Borough adopting an ATIA Chapter ● Why is it important to go to the ATIA Conference? ○ Representation for Seward among the leaders in the tourism industry ○ Advocate for the year round community of Seward ○ Create and maintain trusting relationships with stakeholders ○ Stay abreast of industry trends Winter Weekends & Important Events: ● Halloweek in Seward ● Shop Small Save the Date - Nov 30th ● Nov 4th Cruise Ship Terminal Community Forum* ● December Chamber Luncheon with Community Development ● February Chamber Luncheon with ADF&G and CIAA on Coho in Resurrection Bay Formal Request for a Work Session with the City Council, Mayor and Administration 18 City of Seward, Alaska City Council Meeting Minutes October 28, 2024 Volume 42, Page CALL TO ORDER The October 28, 2024, regular meeting of the Seward City Council was called to order at 7:00 p.m. by Mayor Sue McClure. OPENING CEREMONY Police Chief Alan Nickell led the Pledge of Allegiance to the flag. Newly appointed council members John Osenga and Casie Warner were sworn in by the City Clerk. ROLL CALL There were present: Sue McClure, presiding, and John Osenga Kevin Finch Randy Wells Robert Barnwell Julie Crites Casie Warner comprising a quorum of the Council; and Kat Sorensen, City Manager Jason Bickling, Deputy City Manager Kris Peck, City Clerk Jodi Kurtz, Deputy City Clerk Excused – Barnwell Absent – None CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING Bruce Jaffa, outside city limits, thanked Council Member Wells for his compliment regarding a recent Town Hall Meeting. On another topic, Jaffa explained the Heat Loop Project had missed a critical deadline for submission to the Department of Energy. As Chair of the Heat Loop Committee, Jaffa spoke about the anger, frustration and disappointment they had recently encountered. He spoke to the future of the Heat Loop Project and what the next steps might be. The benefits and opportunities to Seward should not be buried with this particular failure of the lost grant opportunity. Lastly, Jaffa referred to his written laydown that he provided to council. 19 City of Seward, Alaska City Council Meeting Minutes October 28, 2024 Volume 42, Page Rhonda Hubbard, inside city limits, spoke about the work session on the Electric Department Enterprise Fund. She looked forward to finding out what the true cost should be for the rate payers. The cost of living in Seward was already high and she hoped for a rate decrease in the future. APPROVAL OF AGENDA AND CONSENT AGENDA Motion (Osenga/Wells) Approval of Agenda and Consent Agenda Warner requested Resolution 2024-058 be removed from the Consent Agenda. Motion as Amended Passed Unanimous The clerk read the following approved consent agenda items: Approval of the October 14, 2024, City Council Meeting Minutes Resolution 2024-057: Authorizing the City Manager to Purchase a Chevrolet Silverado 2500 for $51,897.50 with 10% Contingency and Appropriating Funds Appoint Alec Branson as the City Representative to the Cook Inlet Aquaculture Association with a term set to expire May 2027 No grounds for protest to the renewal of the liquor license for the Firebrand BBQ SPECIAL ORDERS, PRESENTATIONS, AND REPORTS Proclamations and Awards First Responders Day Proclamation read by John Osenga and accepted by Dana Paperman. Veterans Day Proclamation read by Sue McClure and accepted by Clare Sullivan. City Manager Report City Manager Kat Sorensen reminded everyone that the Halloween Carnival would be downtown this year, rather than the cruise ship terminal. Sorensen announced that Seward was on the verge of receiving commercial air service. In March of this year, there was a Request for Proposals (RFP) to bring essential air services back to Seward. Different companies interested in responding to that RFP would submit their proposals to the Department of Transportation. Sorensen encouraged the public to reach out with comments regarding the commercial air service. City Clerk Report City Clerk Kris Peck provided an update on the Absentee In-Person Voting for the General Election. 20 City of Seward, Alaska City Council Meeting Minutes October 28, 2024 Volume 42, Page Other Reports and Announcements - None Presentations Senior Center Presentation by Dana Paperman NEW BUSINESS Resolution 2024-058: Adopting the City of Seward 2025 Legislative Priorities and Congressionally Designated Spending List Motion (Osenga/Wells) Approve Resolution 2024-058 Sorensen explained the annual workflow for these priorities and spending list. Sorensen hoped for a discussion on the list and direction for any changes that needed to be made. Sorensen also said that 3 to 4 of the priorities should be noted for the Congressionally Designated Spending List and she recommended: •Continued Full Funding for the Construction and Maintenance of the United States Army Corp of Engineers Lowell Tunnel Outfall Diversion Structure •Funding for the Construction of a New Public Works Facility •Expansion of Water/Sewer and Access Infrastructure Which Will Increase Construction of New Residential Development throughout City Limits •Funding for the Construction of a New Fire Station Council discussed the list and selected the recommended items as the key priorities for the Congressionally Designated Spending List. Motion as Amended Passed Unanimous Other New Business Nominate, elect, and swear in a council member as Vice Mayor with a term set to expire October 2025 Crites nominated John Osenga as Vice Mayor. Motion (Crites/Finch) Nominate John Osenga as Vice Mayor The was no objections from council. The clerk advised no roll call vote was necessary. Motion Passed Unanimous 21 City of Seward, Alaska City Council Meeting Minutes October 28, 2024 Volume 42, Page Discuss changing the December 9, 2024, Council Meeting date to December 16, 2024 Sorensen explained the schedule conflict with the AML conference and suggested rescheduling the December 9, 2024 meeting to December 16, 2024. On a related note, Sorensen also advised this would be an opportune time to cancel the second meeting in December. Motion (McClure/Wells) Change the Date of the December 9, 2024 Council Meeting to December 16, 2024 and cancel the December 23, 2024 meeting Motion Passed Unanimous Discuss attendance at the Alaska Municipal League conference in December McClure wanted to attend the Conference of Mayors, but not the remainder of the local government conference. Warner expressed interest in attending the newly elected officials training and the local government conference. Sorensen and Bickling also planned to attend the conference. INFORMATIONAL ITEMS AND REPORTS Other Items Quarterly Report from the Alaska Small Business Development Center Upcoming City Council Meetings: Tuesday, November 12, 2024, at 7:00 p.m. (Monday is Veterans Day Holiday) CITIZEN COMMENTS Jacob Caldwell, outside city limits, spoke as a representative of Kenai Aviation. His company was interested in the RFP for the commercial air service in Seward. He explained the flight schedule and tax funding. He noted that Seward had not had commercial air service since 2002. One of the big challenges for flying to and from Seward was the inclement weather. He was looking at Monday, Wednesday, and Friday for flights, but was interested to hear feedback from the community. Peak season would be Memorial Day to Labor Day with increased flights. Caldwell was really excited for the chance to serve this community. Bruce Jaffa, outside city limits, appreciated the information that was just presented on the commercial air service. Jaffa shared that he had recently traveled around the state and nothing compared to Seward. 22 City of Seward, Alaska City Council Meeting Minutes October 28, 2024 Volume 42, Page Kevin Dunham, outside the city limits, explained the power factor in Seward and the electric customers who were causing the highest losses. Dunham made an analogy to explain the power factor losses as the “foam on top of the beer” and the keg was putting out foam to everyone. The SeaLife Center historically had a bad power factor but had since fixed the problem. Dunham referenced a list of seven customers who were wasting the most power and really needed to be addressed. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSE TO CITIZEN COMMENTS Sorensen wished everyone a Happy Halloween and thanked Council for rescheduling the December meeting date. Crites said it was a great meeting and enjoyed the Seward Senior Center presentation. Warner thanked everyone for their support and was honored to be on council and sitting at the dais. She thanked Dana Paperman for her Senior Center presentation. Warner encouraged everyone to participate in the Kenai Peninsula Borough survey that was currently open. Lastly, Warner was looking forward to Halloween. Finch thanked everyone for coming out to the meeting. He thanked Kenai Aviation for their interest in commercial air service to Seward. Finch wished everyone a safe Halloween, and reminded everyone to drive carefully, set the clocks back on November 3rd, and to get out and vote. Wells echoed previous comments and encouraged everyone to vote. Osenga thanked all first responders for their service. He thanked the Senior Center and their volunteers, and noted the Meals on Wheels was a fantastic program. Osenga thanked council for selecting him as the Vice Mayor and he would do his very best. Lastly, Osenga wished everyone a Happy Halloween. McClure said she was excited about commercial air service returning to Seward. She recalled an issue with the Department of Transportation regarding the runway. McClure congratulated the newly elected council members Warner and Osenga. She noted there were several Halloween activities this week and she had dressed up as Axolotl for the Trunk or Treat event. Lastly, McClure urged everyone to be careful out there and watch out for trick or treaters on Halloween. EXECUTIVE SESSION Per Seward City Code 2.10.033 E (3): Matters which by law, municipal Charter, or ordinances are required to be confidential Discussion with city attorney for potential litigation regarding Heat Loop Project contractor Motion (Osenga/Wells) Go into Executive Session 23 City of Seward, Alaska City Council Meeting Minutes October 28, 2024 Volume 42, Page City Attorney Sam Severin and City Attorney Robert Palmer would be participating telephonically. The City Manager, Deputy City Manager, and City Clerk were invited to stay. Motion Passed Unanimous Council recessed the meeting at 8:09 p.m. Council resumed the meeting at 8:20 p.m. Council went into executive session at 8:20 p.m. Council came out of executive session at 9:05 p.m. McClure stated that an executive session was held, and council was ready to adjourn the meeting. ADJOURNMENT The meeting was adjourned at 9:06 p.m. _____________________________ _________________________________ Kris Peck Sue McClure City Clerk Mayor (City Seal) 24 ORDINANCE 2024-014 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, REVISING SEWARD CITY CODE SECTION 5.45.015(A) HOTEL/MOTEL ROOM TAX – LEVY OF TAX, TO INCREASE THE HOTEL/MOTEL TAX RATE FROM FOUR PERCENT TO EIGHT PERCENT EFFECTIVE JANUARY 1, 2025 Documents: Agenda Statement Ordinance 2024-014 Attachments – None Ordinance 2024-014 25 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager From: Jason Bickling, Deputy City Manager Subject: Ordinance 2024-014: Revising Seward City Code Section 5.45.015(A) Hotel/Motel Room Tax – Levy of Tax, to Increase the Hotel/Motel Tax Rate from Four Percent to Eight Percent, Effective January 1, 2025 Background and justification: The hotel/motel room tax, also known as the “bed tax,” was initiated by voters in 1995 (Initiative Ordinance No. 95-01-INIT) by a majority vote. The tax was established at 4% and has not been increased since the initiative passed. The bed tax is considered a sales tax, and, as a home rule city, the City of Seward has the authority to amend the tax levy by ordinance. The bed tax is a fee on the end user. Short term rentals and hotels/motels collect the bed tax from visitors. They do not pay the bed tax they simply remit it to the city. No extra work is required for those businesses to implement the change since the system to collect the bed tax is already in place. Past collection amounts for the City of Seward are listed below: 2023 - $840,428 2022 - $804,511 2021 - $713,633 2020 - $217,434 2019 - $591,674 2018 - $556,065 For the communities in the state that collect bed tax, Seward has one of the lowest rates. For comparison, other Alaskan communities that impose a bed tax are listed below: 4% - Seward 6% - Valdez, Wrangell, Nome, Sitka 7.5% - Denali Borough 8% - Houston, Wasilla, Palmer (Mat-Su Borough), Fairbanks, Fairbanks Borough, North Pole, Skagway, Yakutat 9% - Juneau 10% - Dillingham 12% - Anchorage, Bethel Ordinance 2024-014 26 Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: Strategic Plan: Other: Certification of Funds Total amount of funds listed in this legislation: $ 548,638 This legislation (): X Creates revenue in the amount of: $ 548,638 Creates expenditure in amount of: $ Creates a savings in the amount of: $ Has no fiscal impact Funds are (): X Budgeted Line item(s): 4020- Hotel/Motel Room Tax Not budgeted Not applicable Fund Balance Information Affected Fund (): X General SMIC Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool Other Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review X Yes Attorney Signature: Not applicable Comments: Administration Recommendation X Adopt Ordinance Other: Ordinance 2024-014 27 Sponsored by: Sorensen Introduction: November 12, 2024 Public Hearing: November 25, 2024 Enactment: TBD CITY OF SEWARD, ALASKA ORDINANCE 2024-014 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, REVISING SEWARD CITY CODE SECTION 5.45.015(A) HOTEL/MOTEL ROOM TAX – LEVY OF TAX, TO INCREASE THE HOTEL/MOTEL TAX RATE FROM FOUR PERCENT TO EIGHT PERCENT EFFECTIVE JANUARY 1, 2025 WHEREAS, initiative Ordinance No. 95-01-INIT was placed before the voters at the regular election in October 1995 and was approved by a majority of the voters voting on the question, thereby establishing a 4% hotel/motel room tax, and creating Seward City Code 5.45.015, which provides the authority for the imposition of a hotel/motel room tax; and WHEREAS, the revised preliminary 2025/2026 operating budget includes a proposed 4% increase in the hotel/motel room tax, increasing the tax rate from 4% to 8%, and generating an estimated $694,533 in additional revenues; and WHEREAS, the City of Seward has one of the lowest bed tax rates of the Alaskan communities that have a bed tax; and WHEREAS, the City recognizes the need to diversify revenue in a way that minimizes the burden on residents and year-round community members; and WHEREAS, these additional funds would help the visitor industry pay for continued support of Seward’s destination marketing, additional infrastructure in visited areas, and general services that are used by visitors and residents alike such as public safety. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The Seward City Code Section 5.45.015(A) is amended as follows: Strikeout – Delete Bold Underlined – New A.There is hereby levied a tax on all hotel/motel rent equal to four eight percent of the hotel/motel rent. Section 2. The effective date of the change to the hotel/motel room tax rate is January 1, 2025. Ordinance 2024-014 28 CITY OF SEWARD, ALASKA RESOLUTION 2024-014 Page 2 of 2 Section 3. This ordinance shall take effect 10 days after its enactment. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 25th day of November 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor AYES: NOES: ABSENT: ABSTAIN: ATTEST: Kris Peck City Clerk (City Seal) Ordinance 2024-014 29 RESOLUTION 2024-062 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE BOYS & GIRLS CLUB OF THE KENAI PENINSULA IN THE AMOUNT OF $170,000 AND APPROPRIATING FUNDS Documents: Agenda Statement Resolution 2024-062 Attachments: o MOA BGCKP o BGCKP 2024 Monthly Reports Resolution 2024-062 30 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager From: Melanie Hauze, Director of Parks and Recreation Subject: Resolution 2024-062: Authorizing the City Manager to Enter into an Agreement with the Boys & Girls Club of the Kenai Peninsula in the Amount of $170,000 and Appropriating Funds Background and justification: The Boys & Girls Club provides a safe, positive, and engaging environment, focused on helping young people reach their full potential. Since 2020, the Boys & Girls Club of the Kenai Peninsula has operated out of the Teen Youth Center and the Teen Rec Room located on the middle level of the Community Center building at 336 Third Ave. Under the current agreement the City of Seward contributes $185,000 per year, plus an annual sponsorship of $25,000 to the Boys & Girls Club. The proposed agreement would reduce the contribution amount to $170,000 and eliminate the annual $25,000 sponsorship. While the proposed changes involve a reduction in funding, this also represents an opportunity for the Boys & Girls Club to refocus and strengthen their mission within the community by prioritizing the needs of younger children and collaborating with Parks and Recreation who will focus on activities for teens and community events. The Boys & Girls Club will continue to operate on the middle level of the Community Center and accommodate children aged 5 to 12 years old. The Boys & Girls Club will provide youth programs, including out-of-school activities, at least five days per week, for elementary-aged students. Boys & Girls Club will also provide periodic and seasonal programs including but not limited to afterschool, winter, spring break, summer camps, and day camps for in-service days and parent-teacher conferences. Continuing operations for the Boys & Girls Club on the middle level of the building will allow Parks and Recreation to use the lower level of the Community Center to enhance their programming, focusing on teen activities and community events. This will enhance each organization’s focus by narrowing the age groups served. The Boys & Girls Club will concentrate on delivering tailored programs that meets the specific needs of younger children. The reallocation of space allows for better integration of teen activities and community events, fostering a collaborative environment for all age groups. Resolution 2024-062 31 Adjusting the budget and operational model will provide a more sustainable framework for the Boys & Girls Club, enabling them to continue serving youth despite current staffing challenges. While the proposed changes involve a reduction in funding, this also represents an opportunity for the Boys & Girls Club to refocus and strengthen their mission within the community. By prioritizing the needs of younger children and collaborating with Parks and Recreation, the Boys and Girls Club can continue to offer valuable programs. Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: 3.6.1 Improve, expand, and diversify year-round parks and recreational opportunities for residents and visitors. Strategic Plan: Other: Certification of Funds Total amount of funds listed in this legislation: $ 0 This legislation (): Creates revenue in the amount of: $ Creates expenditure in amount of: $ Creates a savings in the amount of: $ Has no fiscal impact Funds are (): X Budgeted Line item(s): 01000-1430-7009 Not budgeted Not applicable Fund Balance Information Affected Fund (): General SMIC Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool X Other Boys & Girls Club Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review Yes Attorney Signature: Not applicable Comments: Administration Recommendation X Adopt Resolution Other: Resolution 2024-062 32 Sponsored by: Sorensen CITY OF SEWARD, ALASKA RESOLUTION 2024-062 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE BOYS & GIRLS CLUB OF THE KENAI PENINSULA IN THE AMOUNT OF $170,000 AND APPROPRIATING FUNDS WHEREAS, the Seward Parks and Recreation Department is responsible for organizing and coordinating various recreational programs for individuals of all ages within the City of Seward; and WHEREAS, quality youth programs and services are essential to the health and well-being of Seward youth and families; and WHEREAS, the Boys & Girls Club has the expertise and experience to provide such services and is willing to do so in accordance with the terms and conditions of this agreement; and WHEREAS, the Boys & Girls Club is willing to continue responsibility for providing activities for elementary-aged children. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. In consideration of the mutual covenants, conditions, and agreements set forth herein, the City Manager is hereby authorized to approve the attached agreement between Seward Parks & Recreation and the Boys & Girls Club of the Kenai Peninsula effective January 1, 2025. Section 2. Funding in the amount of $170,000 annually for this contract will come from the Parks & Recreation Contracted Services account 01000-1430-7009. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska this 12th day of November 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Resolution 2024-062 33 CITY OF SEWARD, ALASKA RESOLUTION 2024-062 Page 2 of 2 AYES: NOES: ABSENT: ABSTAIN: ATTEST: Kris Peck City Clerk (City Seal) Resolution 2024-062 34 Memorandum of Agreement between Seward Parks & Recreation and Boys & Girls Club THIS MEMORANDUM OF AGREEMENT ("Agreement") is entered into on the of January, 2025, by and between Seward Parks & Recreation Department ("SPRD") and the Boys & Girls Clubs of the Kenai Peninsula ("BGCKP"). WHEREAS, SPRD is responsible for organizing and coordinating various recreational programs for individuals of all ages within the City of Seward ("City") and; WHEREAS, quality youth programs and services are essential to the health and well-being of Seward youth and families, and; WHEREAS, BGCKP has the expertise and experience to provide such services and is willing to do so in accordance with the terms and conditions of this Agreement; NOW, THEREFORE, in consideration of the mutual covenants, conditions, promises, and agreements set forth herein, it is agreed by and between SPRD and BGCKP as follows: SPRD OBLIGATIONS: 1. Payment. SPRD shall pay BGCKP $170,000 annually for all services under this Agreement, billed monthly. 2. Facilities. SPRD shall provide BGCKP with dedicated space to operate programs. According to this Agreement, the space to be used by BGCKP shall be the-facility known as the middle level facility located at 336 3rd Ave, Seward, AK 99664. SPRD shall be responsible for: a. Utilities b. Maintenance and repair c. Internet 3. Management. SPRD shall cooperate with BGCKP on program implementation and evaluation. Collaborate activities with Sports and Recreation. BGCKP OBLIGATIONS: 1. BGCKP shall develop and provide comprehensive youth programs for Seward youth ages *5 -12 years of age (*5-year-olds as developmentally appropriate and at BGCKP's discretion), including Out-of-School-Time activities for at least five days per week and three hours per day (4.5 hours on KPBSD early release days) for elementary-age students. BGCKP shall provide periodic and seasonal programs to include but not be limited to afterschool, winter, spring break, summer camps, and day camps for in-service and P/T conferences. 2. Eligibility & Costs. BGCKP can charge a fee for participation in any programs and services it Resolution 2024-062 35 provides. BGCKP shall make a substantial portion of its programs or facilities available at little or no cost to Seward families with demonstrated need. Although basic membership fees may be required for many Seward residents, participation in BGCKP programs shall not be denied solely on the basis of financial hardship. 3. Facilities. BGCKP shall operate programs at the facility. Any modifications and/or alterations to the Facilities are subject to approval by SPRD. 4. Supplies. BGCKP shall furnish operating supplies and materials at its own expense. 5. Staffing. BGCKP shall maintain adequate staffing (1:20 ratio) to manage and facilitate programs year- round, including at least one full-time employee. 6. Reporting. BGCKP shall provide SPRD monthly, quarterly and annual reports in the following format: Monthly Attendance Report a. Weekly attendance numbers b. Number of staff/volunteers c. Summary of programming Quarterly Reports a. Number of participants served b. Description of programs/activities offered c. Number of participants receiving scholarship funds d. A summary of the impact on the target population, e.g., community indicators, customer feedback, staff observations, etc. Annual Reports a. Annual summary of quarterly metrics b. Lessons learned based on reported impacts and what, if any, changes will be enacted in response to those outcomes, c. Program revenues and costs, including memberships, staffing, operations, etc. 7. Promotion. BGCKP shall cooperate with SPRD to recognize this partnership and funding publicly. Such recognition may include press releases, photos, social media posts, and facility/equipment signage. TERM. This Agreement shall begin on the T* of January, 2025, and for the duration of 1 year with the option to renew on a year-to-year basis unless terminated as provided below. TERMINATION. This Agreement may be terminated by either party without cause upon 30 days' written notice to the other party. In the event of termination, all finished or unfinished documents, reports, or other material or work of BGCKP pursuant to this Agreement shall be submitted to SPRD, and BGC shall be entitled to Just and equitable compensation on a prorated basis for any Satisfying work was completed prior to the date of termination. COMPLIANCE WITH LAWS. BGCKP shall be familiar with and at all times comply with and observe all applicable federal, state, and local laws, ordinances, rules, regulations, and executive orders, all Resolution 2024-062 36 applicable safety orders, all orders or decrees of administrative agencies, courts, or other legally constituted authorities having jurisdiction or authority over BGCKP, the City, or the service which may be in effect now or during the performance of the services. The contractor shall have a Seward and State of Alaska Business License. INDEMNITY. BGCKP shall indemnify, defend, hold, and save the City, its officers, agents, and employees harmless from any claims or liability of any nature or kind, including costs and expenses (including attorneys' fees), for or on account of any and all legal actions or claims of any character whatsoever alleged to have resulted from injuries or damages sustained by any person or persons or property (including contract rights or intangible assets) and arising from, or in connection with, performance of this Agreement, and caused in whole or in part by any negligent act or omission of BGC; provided, however, that this paragraph shall not be construed so as to require indemnification of the City from such claims, damages, losses, or expenses caused by or resulting from the sole negligence of the City. INSURANCE. BGCKP understands that no City insurance coverage, including Workers' Compensation, is extended to BGCKP. BGCKP shall at all times maintain adequate (commercially reasonable coverage levels) insurance covering Workers' Compensation, general commercial liability, automobile liability, and property damage, including a contractual liability endorsement covering the liability created or assumed under this Agreement. BGCKP shall not commence work under this Agreement or any work on any phase of the Project until BGCKP provides the City with certificates of insurance evidencing that all required insurance has been obtained. These insurance policies and any extension or renewals thereof must contain the following provisions or endorsements: a. City is named as an additional insured for ail liability coverages, b. City will be given thirty (30) days prior notice of cancellation or material alteration of any of the insurance policies, c. The insurer waives all rights of subrogation against the City of Seward and its employees or elected officials, d. Any deductibles or exclusions in coverage will be assumed by BGCKP for the account of and at the sole risk of BGCKP, The minimum amounts for each type of insurance shall be no less than the following: a. Commercial General Liability Insurance on an "occurrence basis" with limits of liability not less than $ 1 Million per occurrence and $1 Million aggregate combined single limit, personal injury, bodily injury, and property damage. b. Motor Vehicle Liability Insurance for all owned, hired, and non-owned vehicles, including no fault coverage with limits of liability of not less than $1 Million per occurrence combined with single-limit bodily injury and property damage. c. Workers Compensation as required by Alaska law, AS 23.30.045 and regulations adopted thereunder. Upon request, BGCKP shall permit the City to examine any of the insurance policies specified herein. The minimum amount and types of insurance provided by BGCKP shall be subject to review, and Resolution 2024-062 37 The City may request revisions in order to provide continuously throughout the term of the Agreement on a level of protection consistent with sound business practice and accepted standards of the industry. EQUAL EMPLOYMENT OPPORTUNITY. BGCKP shall not discriminate against any volunteer, employee, or applicant for employment because of race, religion, color, national origin, or because of age, physical handicap, sex, marital status, change in marital status, pregnancy, or parenthood when the reasonable demands of the position do not require distinction based on age, physical handicap, sex, marital status, changes in marital status, pregnancy, or parenthood. BGCKP shall take affirmative action required by law to ensure that applicants are employed and that employees are treated during employment without regard to their race, color, religion, national origin, ancestry, age, or marital status. IN WITNESS THEREOF, the parties have executed this Agreement: uJi^ BGCKP RepresentativeCity of Seward Representative 10/29/2024 DateDate Attest; City Clerk Representative City Seal Resolution 2024-062 38 Resolution 2024-062 39 Resolution 2024-062 40 Resolution 2024-062 41 Resolution 2024-062 42 Resolution 2024-062 43 Resolution 2024-062 44 Resolution 2024-062 45 Resolution 2024-062 46 Resolution 2024-062 47 Resolution 2024-062 48 Resolution 2024-062 49 Resolution 2024-062 50 Resolution 2024-062 51 Resolution 2024-062 52 Resolution 2024-062 53 Resolution 2024-062 54 Resolution 2024-062 55 Resolution 2024-062 56 Resolution 2024-062 57 Resolution 2024-062 58 Resolution 2024-062 59 Resolution 2024-062 60 RESOLUTION 2024-063: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ENTER INTO A SERVICE AGREEMENT WITH LIFTOFF LLC FOR ONE-YEAR RENEWAL OF THE CITY’S MICROSOFT 365 LICENSING SUBSCRIPTION IN THE AMOUNT OF $46,530.00 Documents: Agenda Statement Resolution 2024-063 Attachments: o LiftOff Quote and Service Agreement Resolution 2024-063 61 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager From: Dustin Phillips, IT Director Subject: Resolution 2024-063: Authorizing the City Manager to Enter into a Service Agreement with Liftoff LLC for One-Year Renewal of the City’s Microsoft 365 Licensing Subscription in the Amount of $46,530.00 Background and justification: The City of Seward currently has a yearly subscription for Microsoft 365 licenses sold through Liftoff LLC. These licenses enable City staff to access our email system, Microsoft Office software suite, and additional Microsoft collaboration software tools. These subscriptions are good for a 12-month period from November 23, 2024 to November 22, 2025. This renewal to keep the licenses active is essential for the City to continue operations. It will allow staff to continue to have access to their email and office software, both of which are vital to their ability to perform their duties. This subscription also ensures that City computers have access to the most recent versions of the Microsoft Office software packages while continuing to receive the latest security updates and patches for those pieces of software. Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: Strategic Plan: Other: Certification of Funds Total amount of funds listed in this legislation: $ 46,530.00 This legislation (): Creates revenue in the amount of: $ x Creates expenditure in amount of: $ 46,530.00 Creates a savings in the amount of: $ Has no fiscal impact Funds are (): x Budgeted Line item(s): 01000-1121-7022 Not budgeted Not applicable Resolution 2024-063 62 Fund Balance Information Affected Fund (): x General SMIC Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool Other Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review Yes Attorney Signature: x Not applicable Comments: Administration Recommendation x Adopt Resolution Other: Resolution 2024-063 63 Sponsored by: Sorensen CITY OF SEWARD, ALASKA RESOLUTION 2024-063 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ENTER INTO A SERVICE AGREEMENT WITH LIFTOFF LLC FOR ONE-YEAR RENEWAL OF THE CITY’S MICROSOFT 365 LICENSING SUBSCRIPTION IN THE AMOUNT OF $46,530.00 WHEREAS, the City of Seward currently has a yearly subscription for Microsoft 365 licenses sold through Liftoff LLC; and WHEREAS, these licenses enable City staff to have access to our email system, Microsoft Office software suite, and additional Microsoft collaboration software tools; and WHEREAS, these subscriptions are good for a 12-month period from November 23, 2024 to November 22, 2025; and WHEREAS, by keeping the licenses active it will enable our staff to continue to have access to their email and office software, both of which are vital to their ability to perform their duties; and WHEREAS, this subscription also ensures that City computers have access to the most recent versions of the Microsoft Office software packages while continuing to receive the latest security updates and patches for those pieces of software. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The City Council hereby authorizes the City Manager to enter into a purchase agreement with LiftOff LLC for the renewal of Microsoft 365 license subscriptions for the period of November 23, 2024 to November 22, 2025. Section 2. Funding in the amount of $46,530.00 is hereby transferred and appropriated. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska this 12th day of November 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Resolution 2024-063 64 © 2024 LiftOff, LLC. All Rights Reserved www.LiftoffOnline.com QUOTE as of 10/30/2024 Bill to: City of Seward, AK 410 Adams Street City Hall Building Seward, AK 99664 Ship to: City of Seward, AK 410 Adams Street City Hall Building Seward, AK 99664 Reseller (Remit To): LiftOff LLC Attn: Ron Braatz 1667 Patrice Circle Crofton, MD 21114 Terms: Due on Receipt Payment Options: ACH Payment (preferred) or check Quote Description G SKU Item Name Part Number Term in Months Price/User/ Month Licenses Cost/Year Office 365 Plan G3 GCC AAA-11894 12 23.00 120 $33,120.00 Exchange Online Plan 1 GCC 3MS-00001 12 4.00 30 $1,440.00 ExchangeOnlineArchiving GCC 4ES-00001 12 3.00 30 $1,080.00 Project Plan 3 GCC 7MS-00001 12 30.00 1 $360.00 Entra ID P1 GCC MQM-00001 12 5.70 147 $10,054.80 Entra ID P2 GCC MQN-00001 12 8.50 3 $306.00 Visio Online P2 GCC P3U-00001 12 14.10 1 $169.20 LiftOff Licensing Benefits - - - - INCLUDED Total: $46,530.00 *LIFTOFF LICENSING BENEFITS: As a valued licensing customer, LiftOff offers you a range of free, ongoing services to your organization. This includes: Access to our library of Office 365 Admin best practice documents, our library of end-user training videos, AD Connect support including re- installations and troubleshooting, invitations to our Office 365 Security webinars and access to the recordings, limited free consultations on implementation processes like the "Office Deployment Tool", annual Office 365 health check-ups and security check-ups, and support for compliance/re- tention features including ongoing training to staff that need to conduct compliance retention searches. Resolution 2024-063 65 © 2024 LiftOff, LLC. All Rights Reserved www.LiftoffOnline.com Pricing Information: •All prices are displayed in United States Dollars. •Product and pricing data are updated frequently and may change without notice. •Pricing valid for 14 days •License orders are paid up front, are non-refundable, and are one-year licenses that renew each year. •License reductions, upgrades, or cancellations may only occur at the annual renewal date. In order to proceed, send a Purchase Order to 365licensing@liftoffonline.com. Once we have the Pur- chase Order, we will order the licenses from Microsoft. We will immediately invoice the full amount when we place the order. Customer Terms for Cloud Services Agreement US Public Sector This agreement is between LiftOff LLC (“we”, “us”, and “our”) and Seward, AK (“you” and “your”). It is effective when we accept it. Key terms are defined in § 8. 1. General. Right to use. You may access and use Office 365, and install and use a Client (if any) included with your Subscription, only as described in this agreement. All other rights are reserved. Acceptable use. You will use Office 365 only per the AUP. You will not use Office 365 in any way that infringes a third party’s patent, copyright, or trademark or misappropriates its trade secret. You may not reverse engineer, decompile, work around technical limits in, or disassemble Office 365, except if applicable law permits despite this limit. You may not rent, lease, lend, resell, transfer, or host Office 365 to or for third parties. Compliance. You will comply with all laws and regulations applicable to your use of Office 365. In providing Office 365, we and our Providers will comply with all laws and regulations (including applicable security breach notification law) that generally apply to IT service providers. You will obtain any consents required: (1) to allow you to access, monitor, use, and disclose user data; and (2) for us to provide Office 365. If you are an educational institution, you will obtain any parental consent for end users’ use of Office 365 as required by applicable law. Customer Data. Customer Data is used only to provide you Office 365. This use may include troubleshooting to prevent, find and fix problems with Office 365’s operation. It may also include improving features for finding and protecting against threats to users. Neither we nor our Providers will derive information from Customer Data for any advertising or other commercial purposes. We will enable you to keep Customer Data separate from consumer services. Customer Data will not be disclosed unless required by law or allowed by this agree- ment. Your contact information may be provided so that a requestor can contact you. 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Resolution 2024-063 69 RESOLUTION 2024-064 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO APPROVE AMENDMENT #1 TO THE INDEPENDENT CONTRACTOR AGREEMENT WITH SELENA SOTO FOR GIS TECHNICAL SERVICES Documents: Agenda Statement Resolution 2024-064 Attachments: o Independent Contractor Agreement o Amendment #1 to Independent Contractor Agreement Resolution 2024-064 70 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager From: Daniel Meuninck, Director of Community Development Subject: Resolution 2024-064: Authorizing the City Manager to Approve Amendment #1 to the Independent Contractor Agreement with Selena Soto for GIS Technical Services Background and justification: In August 2023, the City of Seward entered into a contract with Selena Soto for GIS services at a rate of $55 per hour not to exceed 40 hours per week for 50 weeks. The City would like to retain Soto’s services for the foreseeable future as she has proven to be a tremendous asset to the City due to her strong work ethic, experience with our community, and her exceptional GIS skills. Soto’s current pay rate is well below industry standards, and the City is proposing amending her contracted rate to $80 per hour not to exceed 40 hours per week for 50 weeks for the remainder of her current contract. Soto has increased the scope of her work recently, including working on complex projects for the City utility. For the past two decades, the City has contracted GIS services at rates between $95 and $130 per hour. The City has paid as much as $220 per hour for GIS services to Flo Analytics before contracting with Soto. In addition, the City extended its contract with R&M which charges a rate range of $105 - $165 per hour for their five GIS Specialists. Contracting with Soto has brought tremendous benefits to the City at a significant savings. By amending her contract to bring her pay closer to industry standards, the City is more likely to retain her services and continue to reap the benefits of her high-quality work and institutional knowledge. Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: 3.2.2; 3.7.1.3 Strategic Plan: Other: Certification of Funds Total amount of funds listed in this legislation: $ Resolution 2024-064 71 This legislation (): Creates revenue in the amount of: $ X Creates expenditure in amount of: $ 160,000 Creates a savings in the amount of: $ Has no fiscal impact Funds are (): X Budgeted Line item(s): Under Contracted Services Expense Account 7009 Not budgeted Not applicable Fund Balance Information Affected Fund (): X General SMIC X Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool Other Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review Yes Attorney Signature: Not applicable Comments: Administration Recommendation X Adopt Resolution Other: Resolution 2024-064 72 Sponsored by: Sorensen CITY OF SEWARD, ALASKA RESOLUTION 2024-064 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO APPROVE AMENDMENT #1 TO THE INDEPENDENT CONTRACTOR AGREEMENT WITH SELENA SOTO FOR GIS TECHNICAL SERVICES WHEREAS, in August 2023, the City of Seward contracted with Selena Soto for GIS services at a rate not to exceed $55 per hour for 40 hours a week for 50 weeks; and WHEREAS, the City would like to retain Selena’s services indefinitely as she has proven to be a tremendous asset to the City due to her strong work ethic, experience with our community, and her exceptional GIS skills; and WHEREAS, Soto has increased the scope of her work including working on complex projects for the City utility; and WHEREAS, for the past two decades, the City has contracted GIS services at rates between $95 and $130 per hour, and as much as $220 per hour rate before contracting with Soto; and WHEREAS, bringing Soto’s rate closer to industry standards, the City is more likely to retain her services and continue to reap the benefits of her high-quality work and institutional knowledge; and WHEREAS, the City is proposing amendment #1 to her contract to increase her hourly rate from $55 per hour to $80 per hour for a maximum of 40 hours per week for a maximum of 50 weeks per year. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The City Council hereby authorizes the City Manager to amend the Independent Contractor Agreement with Selena Soto for GIS Technical Services. Section 2. Funding in the amount of $160,000 is hereby appropriated from the FY23/24 and FY25/26 budget under contracted services account 7009 in the General Fund and in the Enterprise funds. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska this 12th day of November 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Resolution 2024-064 73 Resolution 2024-064 74 Resolution 2024-064 75 Resolution 2024-064 76 Resolution 2024-064 77 Amendment #1 to the Independent Contractor Agreement Between City of Seward and Selena Soto to Provide GIS Technical WHEREAS, Soto has served as a contractor since August 2023; and WHEREAS, Soto has been a significant asset to the city with exceptional performance in regard to the GIS work she has completed both an employee and in her current role as a contractor; and WHEREAS, Soto's contract expires in August of 2025; and WHEREAS, this amendment will ensure that Soto is compensated at a more competitive rate for the remainder of the contract. NOW, THEREFORE, the City of Seward and Soto agree as follows: The City of Seward and Selena Soto agree to amend paragraph 3 of the Independent Contractor Agreement revising and replacing the paragraph in its entirety, as follows: (3): Soto will invoice the City bi-monthly for her services at the rate of $80 per hour up to a maximum of 40 hours per week for a maximum of 50 weeks a year. Signature StitsSelena Soto GIS Specialist Date: 11/04/24 Signature:Date: Kat Sorensen City City of Seward Resolution 2024-064 78 RESOLUTION 2024-059 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE CITY OF SEWARD 2025 AND 2026 OPERATING BUDGET AND SETTING THE MILL RATE Documents: Agenda Statement Resolution 2024-059 Attachments: o FY2025/2026 Operating Budget Resolution 2024-059 79 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager Subject: Resolution 2024-059: Adopting the City of Seward 2025 and 2026 Operating Budget and Setting the Mill Rate Background and justification: This resolution adopts the 2025 and 2026 Operating Budget and sets the 2025 and 2026 mill rates as required by the Seward City Charter and Seward City Code. Upon adoption of the 2025 and 2026 Operating Budget, revenues and expenses will be appropriated to the proper accounts as indicated in the adopted budget. 2025 General Fund Operating Revenues 2026 General Fund Operating Revenues Operating Revenues $ 15,121,414 Operating Revenues $ 15,186,891 Net Transfers $ 1,580,519 Net Transfers $ 1,616,654 General Fund Total: $ 16,701,933 General Fund Total: $ 16,803,545 2025 Enterprise Funds Total Revenue 2026 Enterprise Funds Total Revenue Harbor $ 3,218,682 Harbor $ 3,263,271 SMIC $ 964,758 SMIC $ 935,041 Parking $ 429,173 Parking $ 435,960 Electric $ 16,197,891 Electric $ 16,457,057 Water $ 2,083,094 Water $ 2,115,297 Wastewater $ 1,369,094 Wastewater $ 1,390,263 Healthcare $ 832,500 Healthcare $ 832,500 Seward Mountain Haven $ 150,000 Seward Mountain Haven $ 150,000 2025 Internal Service Fund 2026 Internal Service Fund Motor Pool $ 518,028 Motor Pool $ 518,589 Enterprise Fund Total: $ 25,763,220 Enterprise Fund Total: $ 26,097,978 Total Revenues: $ 42,465,153 Total Revenues: $ 42,901,523 Resolution 2024-059 80 2025 Operating Expenditures General Fund 2026 Operating Expenditures General Fund General Fund $ 16,701,933 General Fund $ 16,803,545 2025 Operating Expenditures Before Depreciation & Motor Pool 2026 Operating Expenditures Before Depreciation & Motor Pool Enterprise Funds Enterprise Funds Harbor $ 3,379,375 Harbor $ 3,430,256 SMIC $ 1,133,298 SMIC $ 1,106,658 Parking $ 123,308 Parking $ 154,683 Electric $ 14,344,458 Electric $ 14,577,277 Water $ 1,344,205 Water $ 1,369,234 Wastewater $ 1,482,925 Wastewater $ 1,514,269 Healthcare $ 958,548 Healthcare $ 952,977 Seward Mountain Haven $ 466,992 Seward Mountain Haven $ 411,952 Internal Service Fund Internal Service Fund Motor Pool $ 1,814,317 Motor Pool $ 202,794 Enterprise Funds Total: $ 25,047,426 Enterprise Funds Total: $ 23,720,100 General Fund & Enterprise Funds $ 41,749,359 General Fund & Enterprise Funds $ 40,523,645 Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: Strategic Plan: Other: Certification of Funds Total amount of funds listed in this legislation: $ 0 This legislation (): Creates revenue in the amount of: $ Creates expenditure in amount of: $ Creates a savings in the amount of: $ Has no fiscal impact Funds are (): Budgeted Line item(s): Not budgeted Not applicable Fund Balance Information Affected Fund (): General SMIC Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool Other Resolution 2024-059 81 Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review Yes Attorney Signature: X Not applicable Comments: Administration Recommendation X Adopt Resolution Other: Resolution 2024-059 82 Sponsored by: Sorensen Public Hearing #1: November 12, 2024 Public Hearing #2: November 25, 2024 CITY OF SEWARD, ALASKA RESOLUTION 2024-059 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE CITY OF SEWARD 2025 AND 2026 OPERATING BUDGET AND SETTING THE MILL RATE WHEREAS, Seward City Charter Chapter 6 and Seward City Code Chapter 5.05 specifies that the City Council shall adopt a budget and make an appropriation of the money needed at a regular meeting held not less than 10 days prior to the end of the fiscal year; and WHEREAS, work sessions were held on the recommended budget and the required public hearings were held on November 12 and November 25, 2024. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE C I T Y OF SEWARD, ALASKA that: Section 1. The document incorporated herein by reference, titled “City of Seward 2025 and 2026 Operating Budget” is hereby adopted as the budget. Section 2. Sums of money shall be appropriated from all City funds as follows: 2025 General Fund Operating Revenues 2026 General Fund Operating Revenues Operating Revenues $ 15,121,414 Operating Revenues $ 15,186,891 Net Transfers $ 1,580,519 Net Transfers $ 1,616,654 General Fund Total: $ 16,701,933 General Fund Total: $ 16,803,545 2025 Enterprise Funds Total Revenue 2026 Enterprise Funds Total Revenue Harbor $ 3,218,682 Harbor $ 3,263,271 SMIC $ 964,758 SMIC $ 935,041 Parking $ 429,173 Parking $ 435,960 Electric $ 16,197,891 Electric $ 16,457,057 Water $ 2,083,094 Water $ 2,115,297 Wastewater $ 1,369,094 Wastewater $ 1,390,263 Healthcare $ 832,500 Healthcare $ 832,500 Seward Mountain Haven $ 150,000 Seward Mountain Haven $ 150,000 2025 Internal Service Fund 2026 Internal Service Fund Motor Pool $ 518,028 Motor Pool $ 518,589 Enterprise Fund Total: $ 25,763,220 Enterprise Fund Total: $ 26,097,978 Resolution 2024-059 83 CITY OF SEWARD, ALASKA RESOLUTION 2024-059 Page 2 of 3 Total Revenues: $ 42,465,153 Total Revenues: $ 42,901,523 2025 Operating Expenditures General Fund 2026 Operating Expenditures General Fund General Fund $ 16,701,933 General Fund $ 16,803,545 2025 Operating Expenditures Before Depreciation & Motor Pool 2026 Operating Expenditures Before Depreciation & Motor Pool Enterprise Funds Enterprise Funds Harbor $ 3,379,375 Harbor $ 3,430,256 SMIC $ 1,133,298 SMIC $ 1,106,658 Parking $ 123,308 Parking $ 154,683 Electric $ 14,344,458 Electric $ 14,577,277 Water $ 1,344,205 Water $ 1,369,234 Wastewater $ 1,482,925 Wastewater $ 1,514,269 Healthcare $ 958,548 Healthcare $ 952,977 Seward Mountain Haven $ 466,992 Seward Mountain Haven $ 411,952 Internal Service Fund Internal Service Fund Motor Pool $ 1,814,317 Motor Pool $ 202,794 Enterprise Funds Total: $ 25,047,426 Enterprise Funds Total: $ 23,720,100 General Fund & Enterprise Funds $ 41,749,359 General Fund & Enterprise Funds $ 40,523,645 Section 3. The total assessed valuation as determined by the Kenai Peninsula Borough Assessor and any supplemental assessment rolls for the period which may be certified by the Borough Assessor at a future date shall be the basis for computing estimated property tax revenues for the City of Seward. Section 4. The levy rate on 2025 and 2026 real and personal property tax rolls is levied at the rate of 3.84 mills per dollar of assessed valuation in Municipal Service Zones One (Borough designation TCA 40) and Two (Borough designation TCA 41). PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 16th day of December 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Resolution 2024-059 84 FY25/26 BUDGET Resolution 2024-059 85 City of Seward 2025/2026 Budget Transmittal Letter To: Honorable Mayor McClure and City Council Members From: Kat Sorensen, City Manager Re: 2025/2026 City of Seward Budget The 2025/2026 City of Seward Operating Budget and Six-Year Capital Improvement Plan is respectfully submitted to you for your consideration. The budget includes the operating budgets for the General Fund, the eight enterprise funds: Harbor, Harbor Seward Marine Industrial Center (SMIC), Parking, Electric, Water, Wastewater, Healthcare, Seward Mountain Haven, and one internal service fund: Motor Pool. Tax Rates The City of Seward first implemented a sales tax in March 1982, when a 1% sales tax was imposed to fund the cost of local hospital operations and other local services. In October 1986, the sales tax rate was increased from 1% to 3% to offset substantial state reductions in State Revenue Sharing and to allow the City to continue providing necessary public services. The sales tax rate was increased from 3% to 4% in 2003 and has not changed since. There is no change to the amount of sales tax imposed in the FY25/26 budget. Because the hospital fund has collected enough funds to cover debt services, the FY25/26 budget shows a reallocation of half of a percentage of sales tax monies from the local hospital operations to general local services with a focus on public safety. The hotel/motel tax rate, or bed tax, is increased by 4% to a total of 8%. The bed tax was first adopted in 1996 and has been steadily increasing, reflecting strong visitor numbers in the past few years. The City of Seward recognizes the need to diversify revenue in a manner that minimizes the burden on residents and year-round community members, and an increase in the bed tax allows for that. The property tax mill rate for Seward is 3.84 mills which, when applied to a taxable property valued at $100,000, yields $384 in tax revenue. Seward’s mill rate remains among the lowest in the Borough. From 1989 through 1996, Seward’s mill rate was 3.0 mills. From 1996 to 2012 the mill rate was 3.12 mills, and in 2018 it was increased to 3.84, where it is today. In addition to local property tax, Seward residents pay property tax to the Kenai Peninsula Borough (KPB) for borough schools, landfill and borough operations, and to Seward Bear Creek Flood Service Area (SBCFSA) to mitigate flood hazards. General Fund Operating Budget Overview 2025 2026 Operating Revenue: $ 15,121,414 Operating Revenue: $ 15,186,891 Net Transfers: $ 1,580,519 Net Transfers: $ 1,616,654 Total: $ 16,701,933 Total: $ 16,803,545 General Fund Operating Budget Resolution 2024-059 86 The 2025 General Fund operating revenue represents a 9% increase over 2024. The tax revenue line items have been increased as follows: • Sales Tax: The proposed sales tax revenue amount is $7,020,000 and represents an 8% increase over the 2024 budget. Please note the budgeted sales tax revenue for 2023 was $6,500,000 and we anticipate coming in over that budgeted amount. In FY22 and FY23 we saw sales tax revenue of over $7.5 million so we are maintaining a conservative yet realistic increase. • Hotel/Motel Tax: The hotel/motel revenue amount is $1,389,066 and represents a 52% increase over the 2024 budget. This represents an overall increase in the Hotel/Motel (Bed) Tax from a rate of 4% to 8%. Revenue line items have been decreased in FY25 as follows: • Jail Contract: $564,810 has been deducted from the revenue with the closing of the Seward Community Jail • Alaska Raw Fish Tax: Decrease from $400,000 to $150,000 to reflect the struggles that the fishing industry is facing. This is a conservative estimate, but trends are pointing to a sharp decrease. The 2026 General Fund operating revenue represents a $50,000 increase over 2025. The tax revenue line items are increased as follows: • The Camping Fees and Utilities were increased based on average annual increases in bookings and cancellation fees. Expenditures: $16,701,933 (Personnel - $10,275,634 & Non-Personnel - $6,197,622) Personnel Expenses The 2025 personnel expenses reflect an 8% increase in the personnel expenses over 2024. The major factors for the increase are: • Salary Expenses – in 2025 the following changes will be made: o 8% increase in wages and the implementation of a new wage scale o New firefighter position • PERS – PERS liability continues to be 22%, which includes the current liability and past liability. The percentage is applied to the salaries line items within each department. • Health Insurance Costs – health insurance costs have increased by a conservative 10% for 2025. This cost is negotiated annually, and we continue to keep it below the 10% mark. The 2026 personnel expenses reflect a 2% increase in the personnel expenses over 2025. The 8% increase in wages and an implementation of a new wage scale is in response to increasing cost of living across the country, but especially in the Seward community. Seward’s salaries were not competitive across the Kenai Peninsula or the state, especially in our public safety departments. By adjusting salaries with an average of 8%, the City is able to provide competitive wages. It does not make the City a top-paying employer in the state or the community, but it helps bridge the gap. Resolution 2024-059 87 Since 2000, City of Seward employees saw a collective 34.90% increase in salaries in comparison to an 88.24% increase in CPI across the same 24-year period. Over those 24 years, there were 13 years without a Cost-of-Living Adjustment (COLA). This adjusted wage scale in 2025 and 2026 will bring Seward’s wages into a competitive range and catch-up current wages with the cost of living. This, in turn, will improve staff retention, increase productivity, attract high-quality talent, strengthen the local economy, and enhance the City’s public image and trust. General Fund Non-Personnel Line Items The 2025 non-personnel line items have decreased by about 2% over 2024. The 2026 non-personnel lines maintained from 2025 with a decrease of $40,000. These decreases are present due to diligent budgeting of resources. The 2025 general fund budget includes increases in the following: • A CPI increase of 3% in the FY25 budget across most line items to account for inflation • Additional funds in the City Manager’s budget to hire a contract grant writer and administrator • Additional funds in the Community Development department to facilitate and create the Comprehensive Plan • Incorporating ongoing costs of an upgraded Computer Aided Dispatch program for public safety • An increase in funding to the Seward Senior Center of $25,000 over 2023 The 2025 general fund budget includes decreases in the following: • Removing the $25,000 annual contribution to the Boys and Girls Club under General Services and incorporating those funds into the contract with Boys and Girls Club under Parks and Rec. The total contract will now total $170,000 rather than a combined $215,000 The 2026 general fund budget includes increases in the following: • A 1.6% CPI increase on most line items to account for inflation • Contractual renewals in the Informational Technology department for a multiyear contract renewal of endpoint protection and managed detection and response software The 2026 general fund budget includes decreases in the following: • The Alaska SeaLife Center PILT payments end in 2025, decreasing the general fund budget by $150,000 Budget Interfund Transfers The following transfers affect the General Fund budget: Transfers-in: • 2025 $515,618 and 2026 $520,953 from the Boat Harbor Enterprise Fund • 2025 $180,696 and 2026 $183,572 from the Seward Marine Industrial Center Enterprise Fund Resolution 2024-059 88 • 2025 $33,934 and 2026 $34,477 from the Parking Enterprise Fund • 2025 $1,311,146 and 2026 $1,311,724 from the Electric Enterprise Fund • 2025 $189,167 and 2026 $191,794 from the Water Enterprise Fund • 2025 $132,392 and 2025 $134,110 from the Wastewater Enterprise Fund • 2025 $90,000 2026 $90,000 from the Commercial Vessel Tax Fund Transfers to Other Funds: • 2025 $891,510 and 2026 $891,510 to the Hospital Debt Service Fund • 2025 $26,000 and 2026 $26,000 to the Sewer Enterprise Fund. Historically, the City of Seward General Fund would transfer sales tax revenue equivalent to one percent of the four percent of Seward’s sale tax to the Hospital Dept Service Fund to cover the bond payments and capital for Seward Mountain Haven and Providence. Since the account has enough funding to cover the remaining bond payments, we have allocated just half of the usual amount for capital at $891,510. Enterprise Funds Overview Harbor Enterprise Fund The Harbor Enterprise Fund consists of the following cost centers: Float System, Wharves and Docks, 50- Ton Boatlift, Harbor Electrical System, Harbor General, Harbor Administration, Harbor Debt Service, and accounts for harbor and marine services provided to the public in the harbor basin. Revenues are based on user fees and charges, and the Harbor Enterprise Fund is maintained on the accrual basis of accounting. • The 2025 Harbor Enterprise Fund operating revenues represent a 4.8% increase over 2024 • The 2026 Harbor Enterprise Fund operating revenues represent a 1.3% increase over 2025 • The 2025 Harbor Enterprise Fund operating expenses before depreciation represent a 10.5% increase over 2024 • The 2026 Harbor Enterprise Fund operating expenses before depreciation represent a 1.2% increase over 2025 Seward Marine Industrial Center (SMIC) Enterprise Fund The SMIC Enterprise Fund consists of the following cost centers: SMIC Basin, 330-ton Travel Lift, Syncrolift Operations, and SMIC General. This Fund represents the activities of the marine industrial operations conducted on the east side of Resurrection Bay. The City of Seward owns, but does not operate, the Syncrolift. The Syncrolift facility is operated through a lease and a management and operating agreement. The costs associated with the Syncrolift in this budget are associated with insurance, depreciation, amortization, and administrative costs allocated from the Harbor Enterprise Fund and the General Fund, associated with managing the SMIC operations. • The 2025 SMIC Enterprise Fund operating revenues represent a 16% increase over 2024 • The 2025 SMIC Enterprise Fund operating expenses before depreciation represent a 1% increase over 2024 Resolution 2024-059 89 Parking Enterprise Fund The Parking Enterprise Fund is established to create a funding source for replacement of existing parking lots, including costs of maintaining and upgrading the parking lots in the harbor and downtown areas. The primary revenue source of this fund is parking fees. The primary expense of this fund are maintenance and repair of the parking lots and personnel costs associated with enforcement. Financial records for the Parking Enterprise Fund are maintained on the accrual basis of accounting. • The 2025 Parking Fund operating revenues represent a 24.3% increase over 2024, representing an increase in enforcement. • The 2025 Parking Fund operating expenses represent a 38% increase in expenditures due to full staffing and purchasing of equipment. • The 2026 Parking Fund operating expenses represent a 6% decrease under 2025. Electric Enterprise Fund The Electric Enterprise Fund is established to account for the provision of electrical service to the residents of the City and other areas within the electrical service area. The primary revenues of the Electric Enterprise Fund are charges to various user classes: • Residential • Small General Service • Large General Service • Habor Power Sales • Industrial Sales • Street and Yard Lights Fund are maintained on the accrual basis of accounting. The FY25/26 Budget proposes a two-cent decrease in winter rates effective October 2025 in an effort to decrease the cost of living and operating a business in the City of Seward in the winter months. This rate cut was made possible due to the decrease in administrative costs from the Electric Enterprise Fund to the General Fund with the consolidation of positions, as well as cuts to the Electric operating budget. Capital projects are not accounted for in this budget. • The 2025 Electric Enterprise Fund operating revenues represent a 2.5% decrease under 2024 budgeted numbers • The 2026 Electric Enterprise Fund operating revenues represent a 1.6% increase over 2025 budgeted numbers • The 2025 Electric Enterprise Fund operating expenses before depreciation represent a 4.5% decrease under 2024 budgeted numbers due, in part, to the reduction in transfers to the General Fund • The 2026 Electric Enterprise Fund operating expenses before depreciation represent a 1.6% increase over the 2025 budgeted numbers representing a CPI increase Resolution 2024-059 90 Water Enterprise Fund The Water Enterprise Fund accounts for the provision of public drinking water to the community of Seward. Revenues are based on user charges for the following classes of customers: •Residential •Small General Service •Large General Service •Seward Marine Industrial Center •Boat Harbor •Industrial The financial records of the Water Enterprise Fund are maintained on the accrual basis of accounting. •The 2025 Water Enterprise Fund operating revenues represent a 3% increase over 2024 budgeted numbers •The 2026 Water Enterprise Fund operating revenues represent a 1.6% increase over 2025 budgeted numbers •The 2025 Water Enterprise Fund operating expenses before depreciation represent a 1% increase over 2024 budgeted numbers •The 2026 Water Enterprise Fund operating expenses before depreciation represent a 2.7% increase over 2025 budgeted numbers Wastewater Enterprise Fund The Wastewater Enterprise Fund accounts for the provision of sewage treatment and disposal services to the community of Seward. Revenues are based on user charges for the following classes of customers: •Residential •Small General Service •Large General Service •Seward Marine Industrial Center •Industrial The financial records of the Wastewater Enterprise Fund are maintained on the accrual basis of accounting. •The 2025 Wastewater Enterprise Fund operating revenues represent a 3% increase over 2024 budgeted numbers •The 2026 Wastewater Enterprise Fund operating revenues represent a 1.6% increase over 2025 budgeted numbers •The 2025 Wastewater Enterprise Fund operating expenses before depreciation represent a 26% increase over 2024 budgeted numbers. Ten percent of this increase is due to an increase in salaries from the new pay scale •The 2026 Wastewater Enterprise Fund operating expenses before depreciation represent a 2.8% increase over 2025 budgeted numbers Healthcare and Seward Mountain Haven Enterprise Funds The Healthcare Enterprise Fund accounts for operating and capital costs associated with Providence Seward Medical Center (PSMC). PSMC’s operations presently include the hospital and emergency room. Resolution 2024-059 91 Beginning in 2014, the primary care clinic transitioned to a federally qualified health center and operations of the clinic are accounted for in a separate special revenue fund which is not part of the City’s budget process. The Seward Mountain Haven Enterprise Fund was established to account for the accumulation of resources to repay $27,000,000 in revenue bonds issued on March 18, 2008, to construct, equip, and furnish a new long-term care facility. These bonds were refinanced in 2016, with an outstanding principal balance on January 1, 2024, of $12,350,000. The revenue source to cover capital costs and operational shortfalls, if any, comes from proceeds of a .50% of a 1% sales tax, equal to one-fourth of the General Fund’s 4% sales tax revenue. Bond covenants require the sales tax be made available first to cover debt service on long-term care facility bonds. Assumptions for the bond payment: • As an optional prepayment explained in the amendatory loan agreement; The Municipal Bond principal installments are due on or after August 1, 2026, are subject to prepayment in whole or in part at the option of the City on any date on or after February 1, 2026, at a price of 100% of the principal amount thereof to be prepaid, plus accrued interest to the date fixed for prepayment. • We can assume that if the city wants to pay the bond after February 2026, the amount would be $10,205,000 without the transaction fees. Internal Service Fund Motor Pool Fund The Motor Pool Fund is an Internal Service Fund established to accumulate resources to replace City vehicles and heavy equipment, including fire trucks, road graders, snow removal equipment, fleet vehicles, trailers, rescue and response vehicles, dump trucks, etc. City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and heavy equipment, with funds accumulating to finance their replacement. This funding mechanism reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the impact of large purchases on the annual operating budgets by spreading the costs of the assets over their respective useful lives. Motor Pool Revenue: • $484,000 in transfers in 2025 • $489,000 in transfers in 2026 Motor Pool Expenditures: • There are $1,811,430 in planned expenditures for 2025 and $160,000 planned for 2026. Acknowledgements: Developing Seward’s budget is a comprehensive, collaborative effort that hinges on the dedication of our strong, cohesive City team, the valuable input of Seward’s residents, and the guidance of our City Council. Our department heads and staff work tirelessly to maintain service levels despite increasing costs and fewer resources, constantly finding innovative ways to achieve more with less. Throughout this process, our team has shown tremendous dedication in identifying funding and recovery opportunities to benefit the City Resolution 2024-059 92 of Seward, local businesses, and our broader community. The changes in this budget reflect the future of Seward, emphasizing the value of our employees and residents and centered on positively impacting the quality of life for everyone in Seward, all year long. The results of this budget are a testament to the shared commitment of everyone involved—Seward’s City Council, City staff, and the engaged members of our community. With their thoughtful contributions and shared vision, this budget not only enhances essential services and infrastructure but also strengthens our financial foundation, setting Seward on a path toward long-term sustainability. Thank you to everyone who brought such energy and insight to this work, allowing us to continue delivering the highest levels of service in the most efficient, cost-effective way. Resolution 2024-059 93 GENERAL FUND Resolution 2024-059 94 General Fund Budgeted Statement of Revenues, Expenditures and Other Financing Sources (uses) and changes in Fund Balance For Fisical Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Taxes 9,326,014 10,160,722 10,595,983 4,269,607 9,082,500 10,370,066 10,370,066 Licenses and Permits 118,513 207,286 216,357 98,808 179,060 122,700 125,700 Intergovernmental 1,720,773 1,303,488 1,222,372 67,349 992,554 254,800 254,800 Charges for Services 3,660,752 3,871,599 3,817,738 3,475,770 4,155,336 3,963,228 4,025,705 Fines and Bails 22,308 28,759 19,514 25,126 16,500 25,000 25,000 Investment income (loss)31,176 195,207 579,365 1,359,899 501,000 260,000 260,000 Other revenues 409,188 153,812 212,343 292,467 111,313 125,620 125,620 Total Revenue:$15,288,724 $15,920,874 $16,663,672 $9,589,026 $15,038,263 $15,121,414 $15,186,891 Expenditures: General Government 3,684,055 5,084,416 5,371,398 2,733,588 5,114,189 5,295,896 5,159,279 Public Safety 4,201,427 4,968,898 5,006,695 2,887,755 5,704,605 5,702,553 5,668,584 Public Works 1,194,712 1,705,102 1,960,636 1,058,640 2,051,354 2,314,631 2,471,498 Parks and Recreation 1,510,042 1,707,417 1,732,671 1,033,972 1,854,823 2,144,019 2,226,615 Library 616,043 766,272 758,260 387,082 867,054 834,603 869,712 Debt Service 441,404 411,481 415,606 213,553 410,544 410,232 407,857 Total Expenditures:$11,647,682 $14,643,586 $15,245,267 $8,314,591 $16,002,569 $16,701,933 $16,803,545 Excess of revenues over (under) expenses $3,641,041 $1,277,288 $1,418,405 $1,274,435 -$964,306 -$1,580,519 -$1,616,654 Other financing sources (uses): Net Bond proceeds 34,072 0 - - 0 0 0 Operating transfers (to) other funds -2,949,985 (2,797,265) (1,883,801) -422,183 -1,641,000 -838,500 -838,500 Operating transfers from other funds 2,286,776 2,649,411 2,824,069 1,323,065 2,453,557 2,419,019 2,455,154 Net other financing sources (uses)-629,137 -147,854 940,268 900,882 812,557 1,580,519 1,616,654 Change in Fund Balance $3,011,904 $1,129,434 $2,358,673 $2,175,317 -$151,749 $0 $0 Fund balance beginning of year $10,224,310 $11,583,494 $12,200,945 $14,426,887 $14,426,887 $14,275,138 $14,275,138 Fund balance end of year Non-spendable: 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 10,765,586 Total Fund Balance $13,236,214 $12,712,928 $14,559,618 $16,602,204 $14,275,138 $14,275,138 $14,275,137 Resolution 2024-059 95 General Fund Budgeted Revenue By Department Account Description 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 01000 0000 General Revenues 13,011,658 14,032,300 14,792,979 8,446,704 12,913,974 13,146,961 13,174,238 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 13,000 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&Rec Admin 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 2,080 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 81,498 82,693 01000 1500 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 $15,121,414 $15,186,891 Resolution 2024-059 96 City of Seward Budgeted Expenditures (Non Personnel) Fiscal Year 2023 and 2024 Budget Account Description 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 01000 1110 Council & Clerk 1,141,694 437,620 460,616 221,432 509,965 498,368 498,632 01000 1111 Historic Preservation Commission 1,368 392 1,607 0 2,010 2,010 2,010 01000 1114 PACAB 0 143 69 0 1,250 1,250 1,250 01000 1115 Planning & Zoning 0 640 372 541 6,557 6,754 6,859 01000 1120 City Manager 94,537 93,380 137,818 59,384 107,991 181,058 182,145 01000 1121 MIS 59,462 157,082 233,729 109,673 183,422 195,024 259,285 01000 1122 Community Development 52,017 686,098 564,911 111,241 233,886 251,036 224,087 01000 1140 Finance 133,875 526,172 415,051 155,076 296,492 225,663 226,122 01000 0900 Debt Service - General 441,404 411,481 415,606 213,553 410,544 410,232 407,857 01000 1180 General Services 174,974 650,340 820,813 584,266 674,620 765,191 625,516 01000 1210 Police 389,566 459,368 420,237 196,504 546,897 453,170 423,170 01000 1212 Animal Control 13,590 22,587 74,980 12,941 67,694 47,170 47,170 01000 1213 Dispatch 0 0 0 0 0 112,800 113,400 01000 1220 Fire 311,335 438,523 388,113 232,567 901,437 520,939 503,849 01000 1221 Fire Volunteers 70,980 140,758 109,962 68,106 125,131 207,000 148,200 01000 1222 Emergency Preparedness 17,229 36,542 25,615 8,461 25,674 25,800 24,800 01000 1223 SVAC 25,582 35,058 41,417 33,789 41,767 44,300 41,500 01000 1250 Building Inspection 20,295 25,611 27,587 19,435 37,835 37,110 37,110 01000 1310 Streets 301,470 402,146 554,941 308,223 634,292 661,992 769,971 01000 1312 City Shop 204,375 258,738 202,056 104,078 173,565 180,289 182,766 01000 1350 Municipal Buildings 109,346 162,373 240,669 89,151 233,372 240,468 244,316 01000 1351 Community Center 29,063 38,000 443 0 0 0 0 01000 1400 Parks&Rec Admin 20,725 26,203 34,000 12,515 30,868 32,060 32,573 01000 1410 Parks&Rec Maintenance 222,559 190,027 114,338 68,234 163,961 172,314 174,939 01000 1411 Parks&Rec Campgrounds 366,201 487,511 393,643 195,138 336,030 397,823 428,552 01000 1412 Parks&Rec Cemetery 13,934 34,881 22,612 30,702 12,910 16,996 17,268 01000 1420 Parks&Rec Sports&Rec 45,267 71,297 141,573 100,758 153,432 214,982 225,342 01000 1430 Parks&Rec BGC 195,443 197,617 216,556 125,014 22,000 14,480 14,480 01000 1500 Library & Museum 237,002 264,024 291,371 132,159 352,014 281,343 294,542 $4,693,293 $6,254,612 $6,350,703 $3,192,941 $6,285,617 $6,197,622 $6,157,709 Resolution 2024-059 97 City of Seward Balance Overview General Fund Fiscal Year 2025 and 2026 Budget Personnel Only Account Description 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget FTE 25/26 01000 1110 Council & Clerk 18,946 413,480 448,813 244,841 480,331 494,620 522,825 3.00 01000 1111 Historic Preservation Commission 38,100 106 0 0 8,572 8,572 8,572 0.50 01000 1114 PACAB 0 53 0 0 0 0 0 - 01000 1115 Planning & Zoning 0 24,085 23,363 30,895 50,534 55,335 56,220 0.55 01000 1120 City Manager 478,879 586,263 649,493 307,828 676,925 670,044 642,927 4.00 01000 1121 MIS 387,183 442,254 492,940 253,233 487,800 525,822 426,492 3.00 01000 1122 Community Development 303,984 379,539 375,335 154,582 377,065 386,690 401,980 3.00 01000 1140 Finance 838,503 687,268 752,579 500,596 1,027,350 1,028,459 1,074,357 8.00 01000 1180 General Services 0 0 -4,504 0 0 0 0 - 01000 1210 Police 2,141,282 2,357,629 2,188,809 1,253,311 2,726,106 2,244,650 2,253,962 13.00 01000 1212 Animal Control 133,847 128,840 204,508 104,127 195,030 219,970 228,473 2.00 01000 1213 Dispatch 422,456 582,638 549,268 419,709 0 567,078 567,078 6.00 01000 1220 Fire 367,816 404,776 598,895 344,848 641,735 846,900 889,827 5.50 01000 1221 Fire Volunteers 5,325 2,204 0 0 7,300 7,300 7,300 - 01000 1222 Emergency Preparedness 0 0 0 0 0 0 0 - 01000 1250 Building Inspection 282,123 334,363 377,304 193,956 388,000 368,365 382,745 2.50 01000 1310 Streets 304,747 538,417 590,282 310,709 600,315 686,950 710,596 6.25 01000 1312 City Shop 172,972 230,659 247,746 150,498 253,270 292,075 302,500 1.35 01000 1350 Municipal Buildings 78,169 79,525 125,228 95,980 156,540 211,773 220,070 2.00 01000 1400 Parks&Rec Admin 193,588 699,880 809,253 425,675 925,856 1,107,770 1,150,470 9.80 01000 1500 Library & Museum 379,040 502,248 466,888 254,923 515,040 553,260 575,170 6.00 6,546,963$ 8,394,226$ 8,896,201$ 5,045,713$ 9,517,769$ 10,275,634$ 10,421,565$ 76.45 Resolution 2024-059 98 City of Seward General Fund Revenue Detail by Line Item General Fund Revenue by line Item 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30/2024 2023 Budget Final 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenues 4000 Tax Revenue - Sales 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 1,170,662 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 463,638 469,568 407,869 152,656 465,000 465,000 465,000 465,000 4012 Tax Revenue - Motor vehicle 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 713,633 804,511 840,428 317,883 725,000 725,000 1,389,066 1,389,066 4030 Payments in Lieu of Tax 130,375 147,705 156,404 61,435 90,000 90,000 160,000 160,000 4031 Contra Payments in Lieu of Tax (41,314) (136,677) - - - - - - 4040 Penalties and Interest on Taxes 7,003 3,898 3,804 2,862 3,500 3,500 3,500 3,500 4100 Building Permits 71,091 106,020 120,796 41,595 70,400 71,000 42,000 45,000 4101 Permits - Taxi 587 2,179 2,441 643 1,000 1,000 2,500 2,500 4102 DMV - Drivers License 9,058 15,738 16,240 6,293 20,000 20,000 15,000 15,000 4103 DMV - Motor Vehicles 22,032 42,685 46,060 31,423 60,000 60,000 35,000 35,000 4104 Animal Control Licenses 100 85 85 165 200 250 200 200 4105 Business License 11,670 33,120 21,600 12,030 22,000 22,000 20,000 20,000 4106 License and Permits - Misc 2,349 7,461 2,955 2,919 3,150 3,150 3,000 3,000 4107 Inspection Fees 1,626 - 6,180 3,740 1,600 1,660 5,000 5,000 4200 Revenue Sharing 85,793 136,622 107,071 - - - - - 4201 PERS On-Behalf payments by SOA 312,756 256,365 142,298 - - - - - 4202 Jail Contract 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 4204 KPB 911 Dispatch 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 350,482 370,953 317,042 - 400,000 400,000 150,000 150,000 4207 Fisheries Resource Landing Tax 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 9,979 50,232 10,229 6,304 485,500 487,304 6,000 6,000 4252 Grant Revenue - State Grants 1,851 7,000 9,546 2,500 7,000 7,750 7,000 7,000 4253 Grant Revenue - Misc Grants 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 112,537 114,788 118,225 - 118,225 - - 4301 Admin Exp.- Harbor 374,258 451,488 465,035 478,980 465,035 478,980 493,349 501,243 4302 Admin. Exp. - SMIC 99,895 148,709 153,170 157,760 153,170 157,760 162,493 165,093 4303 Admin. Exp.- Parking Fund 11,675 12,025 12,385 12,760 12,385 12,760 13,142 13,353 4304 Admin. Exp. - Electric 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 269,340 277,420 285,743 294,315 285,743 294,315 303,144 307,945 4306 Admin. Exp. - Sewer 164,483 169,425 172,805 176,261 172,805 176,261 181,549 184,454 4307 Copying Fees 1,893 5,180 12,248 2,160 5,000 5,000 3,000 3,000 4308 Sales Tax Credit 4,000 4,000 3,000 3,000 4,000 4,000 4,000 4,000 4309 Zoning Fees 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 11,000 11,000 4318 Sign Permit - - 60 60 - - - - 4319 Variance Permit - - - 330 - - - - 4320 Misc Dog Fees 300 210 857 1,980 500 500 500 500 4321 Miscellaneous Jail Revenue - - 16,811 - - - - - 4322 Miscellaneous Dispatching 10,000 10,000 - - - - - - 4323 Miscellaneous Police Fees 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 2,471 868 396 558 - 2,261 - - 4341 P&R: Punchard Fees - 318 2,163 2,100 2,261 - 2,261 2,261 4342 P&R: Class Registrations 1,409 315 1,250 1,040 1,500 5,000 5,150 5,232 4343 P&R: Facility Rental 28 13,732 21,741 18,477 9,000 19,180 19,755 20,071 4344 P&R: Tournaments - - 684 316 - - - - 4345 P&R: Special Events 12,928 13,136 22,886 24,789 19,917 28,717 29,579 30,052 4347 P&R: Shower Fees 7,832 - - - - - - - 4348 P&R: Rock Wall Fees - - 128 90 - - - - 4349 P&R: Pavilion Fees 6,958 7,948 9,255 4,378 8,160 8,323 8,573 8,710 4350 P&R: Camping Fees 960,360 795,105 700,605 553,464 972,375 991,823 818,690 831,789 4351 P&R: Camping w/Utilities 400,138 588,150 620,024 539,279 675,000 700,000 721,000 732,536 4352 P&R: RV Dump Station 39,948 - - - - - - - 4353 P&R: Misc Revenue 64,268 - 1,943 979 - - - - 4356 P&R: Burial Reservations - - 1,500 (250) 300 300 - - 4357 P&R: Memorial Bench Fees 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 7,841 15,858 8,019 5,763 10,695 10,909 11,000 11,100 4371 Library Circulation Revenue 34 489 1,118 643 198 202 450 500 4372 Museum Revenue - - 4,630 385 - - 3,000 3,200 4373 Museum Admissions 7,125 12,840 11,620 14,838 7,568 7,720 8,000 9,000 4380 Land Rents & Leases 50,300 78,199 12,081 46,108 50,000 50,000 52,500 52,500 4382 Jail Facility Rental 30,000 30,000 - - - - - 4383 Municipal Building Rent 31,005 41,773 41,128 - 65,000 65,000 40,000 40,000 Resolution 2024-059 99 City of Seward General Fund Revenue Detail by Line Item General Fund Revenue by line Item 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30/2024 2023 Budget Final 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 4400 Fines and Bails 22,308 28,759 19,514 25,126 16,500 16,500 25,000 25,000 4500 GF Interest on Investments 30,583 176,183 548,497 1,355,993 - 500,000 260,000 260,000 4501 GF Penalties & Interest 592 1,039 1,634 3,906 1,000 1,000 - - 4505 GF Interest Revenue - Leases - 17,985 29,234 - - - - - 4610 Surplus Sales 66,307 307 54,926 - 5,000 5,000 - - 4611 Gravel Sales 246,279 79,980 81,986 155,734 225,000 80,193 100,000 100,000 4620 Franchise Fee - Refuse 25,050 28,281 28,303 16,805 25,750 25,750 25,000 25,000 4630 City Clerk Fees 60 60 136 208 120 120 120 120 4631 Collection of Doubtful Acconts - - - 114,731 - - - - 4632 Insurance Recovery/Rebate 41,423 44,085 46,354 - - - - - 4633 Vending Machine Fees 600 600 600 - 250 250 500 500 4639 Misc Service Fees 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 28,424 30 9 (96) - - - Net Transfers from other funds 1,580,519 1,616,654 Total Revenues 15,322,795 15,920,874 16,663,672 9,690,710 15,213,509 15,038,263 16,701,933 16,803,544 Resolution 2024-059 100 City of Seward Budgeted Interfund Transfers Fiscal Year 2025 and 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 1,286,146 1,306,724 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 Commercial Vessel Tax Fund: For SVAC ambulance service to cruise ships 20,000 20,000 For Fire service to cruise ships 20,000 20,000 For GF services to cruise ships; police security, museum movie, etc.50,000 50,000 TOTAL TRANSFERS IN:$2,419,019 $2,455,154 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:$1,580,519 $1,616,654 2025 2026 Resolution 2024-059 101 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 7303 Education & Training 1,597 4,175 4,914 2,250 5,000 7,500 7,500 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 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 - - - - - - 1,141,694 437,620 460,616 221,432 509,965 498,368 498,632 1,160,641 851,100 909,430 466,273 990,296 992,988 1,021,457 General - Council & Clerk (01000 1110) Expense Budget Total Non-Personnel Costs: Total Expenditures: Resolution 2024-059 102 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/2024 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 - - - - - 1,368 392 1,607 1 2,010 2,010 2,010 39,469 498 1,607 1 10,582 10,582 10,582 Historic Preservation Commision (01000 1111) Expense Budget Expenditures: Total Non-Personnel Costs: Total Expenditures: Resolution 2024-059 103 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals 6/30 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Expenditures: Personnel Costs: 6000 Salaries ‐ 49 ‐ ‐  ‐   6100 Medicare ‐ 1 ‐ ‐  ‐   6102 Workers' Compensation ‐ 0 ‐ ‐  ‐   6201 Retirement Benefits ‐ 3 ‐ ‐  ‐   6202 Health Insurance ‐ 0 ‐ ‐  ‐   Total Personnel Costs:‐ 53 ‐ ‐ ‐  ‐ ‐  Non‐Personnel Costs: 7004 Insurance ‐ 8 8 ‐ ‐   7215 Operating Supplies ‐ 104                 61 ‐ 250                250 250                7302 Travel & Subsistence ‐ 31 ‐ ‐ 500                500 500                7303 Education & Training ‐ ‐ ‐ ‐ 500                500 500                Total Non‐Personnel Costs:‐ 143                 69 ‐ 1,250             1,250                1,250            Total Expenditures:‐$  196$               69$                   ‐$ 1,250$          1,250$              1,250$          General ‐ PACAB (01000‐1114)  Expense Budget Resolution 2024-059 104 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 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 General - Planning & Zoning Commission (01000 1115) Expense Budget Resolution 2024-059 105 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Expenditures: Personnel Costs: 6000 Salaries 296,130 379,972 461,660 208,759 429,950 472,892 443,352 6001 Overtime - - - - 50 - - 6100 Medicare 5,105 5,526 6,694 3,027 6,150 6,857 6,429 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:478,879 586,263 649,493 307,828 676,925 670,044 642,927 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 80,000 80,000 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 20,000 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 59,384 107,991 181,058 182,145 Total Expenditures:573,416 679,643 787,310 367,212 784,916 851,102 825,072 General - City Manager (01000 1120) Expense Budget Resolution 2024-059 106 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 1,000 1,000 6002 Standbye Time - 252 - - - - - 6100 Medicare 3,295 3,839 4,460 2,213 9,650 4,968 5,092 6102 Workers' Compensation 1,128 1,164 1,103 682 1,300 - - 6200 Leave Time 24,171 - 2,789 - - - - 6201 Retirement Benefits 74,231 71,346 71,261 32,715 60,800 67,500 70,200 6202 Health Insurance 79,681 101,949 97,083 64,029 108,000 110,000 114,400 6210 Air Ambulance Benefit - - - 480 - 575 575 6211 Met Life - Life Benefit - - - 68 - 165 165 Total Personnel Costs:387,183 442,254 492,940 253,233 487,800 525,822 426,492 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 7022 Software/SAS Subscriptions - - 126,460 74,278 79,000 88,000 150,000 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 7300 Advertising - - - - 400 414 - 7301 Subscriptions & Dues 6,690 16,315 1,570 947 6,595 2,000 2,500 7302 Travel & Subsistence 129 3,343 4,780 2,681 4,963 8,000 8,500 7303 Education & Training 5,744 4,281 2,031 2,645 3,000 3,500 3,500 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$ 720,846$ 685,777$ General - Information Tecnology (01000 - 1121) Expense Budget Resolution 2024-059 107 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 13,000 Total Revenue: 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 3,450 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:303,984 379,539 375,335 154,582 377,065 386,690 401,980 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 7004 Insurance 3,678 3,381 3,940 2,034 5,098 6,627 6,627 7006 Legal - 4,959 5,733 10,410 500 - - 7009 Contracted Services 26,695 652,551 542,837 82,268 200,000 202,598 175,000 7012 Other Special Services 40 4,094 - - - - 7015 Utilities 46 - - - - - 7022 Software/SaaS Subscriptions - - (2,571) 4,057 1,500 11,500 11,684 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 7301 Subscription and Dues 2,297 8,830 3,060 4,365 2,000 4,500 4,572 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:52,017 686,098 564,911 111,241 233,886 251,036 224,087 Total Expenditures:356,001$ 1,065,637$ 940,246$ 265,823$ 610,951$ 637,726$ 626,067$ General - Community Development (01000 1122) Expense Budget Non-Personnel Costs: Expenditures: Resolution 2024-059 108 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 8,284 8,637 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 1,028,459 1,074,357 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 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 10,000 10,000 7216 Maintenance & Repair 18,364 26,287 300 - 20,000 10,000 10,000 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 - - 10,000 10,000 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 10,000 7303 Education & Training 4,206 2,218 5,051 1,157 8,000 15,000 10,000 7810 Miscellaneous Expense 5 (0.37) 13 40 - - - Total Non-Personnel Costs:133,875 526,172 415,051 155,076 296,492 225,663 226,122 Total Expenditures:972,378$ 1,213,439 1,167,630$ 655,672$ 1,323,842$ 1,254,122$ 1,300,479$ General - Finance (01000-1140) Expense Budget Non-Personnel Costs: Resolution 2024-059 109 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 5,442 7002 Postage and Freight 7,526 (2,806) (330) 3,027 7,500 7,725 7,849 7003 Bank and Credit Card Fees 4,531 4,379 2,966 168 7,000 7,210 7,325 7004 Insurance 557 629 717 379 3,656 1,000 1,000 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:174,974 650,340 820,813 584,266 674,620 765,191 625,516 Total Expenditures:174,974 650,340 816,308 584,266 674,620 765,191 625,516 General - Services (01000 1180) Expense Budget Resolution 2024-059 110 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 4102 DMV - Drivers License 9,058 15,738 16,240 3,888 20,000 15,000 15,000 4103 DMV - Motor Vehicles 22,032 42,685 46,060 21,926 60,000 35,000 35,000 4251 Federal GF Grants 5,000 1,689 6,000 - - - - 4252 State GF Grants 2,555 - 2,546 - - - - 4253 Misc GF Grants - 2,252 - 1,304 2,500 - - 4322 Miscellaneous Dispatch 10,000 10,000 - -- - - 4323 Miscellaneous Police Fees 1,925 2,648 2,310 1,225 2,500 - - Total Operating Revenue: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 1,380,790 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 21,689 21,303 6101 Unemployment Insurance 2,175 - - - - 6102 Workers' Compensation 69,329 49,146 47,208 29,902 62,716 62,359 63,659 6200 Leave Time 121,023 10,967 10,504 - - - - 6201 Retirement Benefits 322,520 356,497 306,046 136,480 327,535 283,427 297,447 6202 Health Insurance 426,565 560,772 450,397 294,998 638,330 379,006 400,006 6210 Air Ambulance Benefit - - 158 2,047 - 1,885 1,885 6211 Metlife Benefit - - - 357 - 495 495 Total Personnel Costs:2,141,282 2,357,629 2,188,809 1,253,311 2,726,106 2,244,650 2,253,962 Non-Personnel Costs: 7001 Communications 24,746 36,468 28,723 14,476 35,200 7,000 7,000 7002 Postage and Freight 1,545 745 1,197 2,752 592 2,500 2,500 7003 Bank and Credit Card Fees 2,793 5,334 5,907 1,171 5,100 2,500 2,500 7004 Insurance 100,912 107,158 102,079 45,037 125,230 125,230 125,230 7006 Legal - 4,865 - - 5,000 5,000 5,000 7009 Contracted Services 57,195 59,971 63,797 25,627 68,000 51,000 51,000 7011 Testing 360 815 634 - 1,000 - - 7012 Other Special Services 6,342 588 7,882 130 6,000 4,000 4,000 7018 Towing Fees - - 354 239 5,000 2,500 2,500 7022 Software/SaaS Subscriptions - - 672 5,162 500 30,000 3,000 7210 Vehicle Supplies - 3,904 986 - - - - 7211 Gas & Lube 14,416 25,582 18,644 13,522 24,513 28,000 29,000 7212 Uniform Allowance 5,874 4,541 7,222 1,186 8,000 5,000 5,000 7213 Safety Equipment 1,658 6,686 50,778 6,325 55,500 15,000 15,000 7215 Operating Supplies 15,978 21,440 7,888 4,537 20,000 16,000 10,000 7216 Maintenance & Repair 22,318 2,196 12,940 2,501 19,000 10,000 10,000 7217 Small Tools & Equipment 49,959 38,221 23,117 5,318 35,000 18,000 18,000 7222 Computer Hardware - - - - 2,500 2,500 2,500 7300 Advertising 1,017 5,277 3,517 686 1,500 1,500 1,500 7301 Subscriptions & Dues 3,492 2,318 1,919 957 4,062 2,000 2,000 7302 Travel & Subsistence 15,614 26,412 24,285 16,970 30000 30,000 31,000 7303 Education & Training 6,754 7,043 6,765 7,020 15,000 15,000 16,000 7304 Equipment Rent 1,140 1,571 1,005 - 1,200 - - 7308 Police Recruitment - - - - - - - 7309 Police Academy Training - 13,638 18,016 - 28,000 34,000 34,000 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$ 2,697,820$ 2,677,132$ General - Police Department (11000-1210) Expense Budget Resolution 2024-059 111 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 4104 Animal Control Liscenses 100 85 85 165 250 200 200 4253 Misc. Grants - 1,500 20,000 500 500 - - 4320 Misc. Dog Fees 300 210 857 1,490 500 - - 4324 Animal Shelter Donations - - 26,709 452 0 - - Total Operating Revenue:400 1,795 47,651 2,607 1,250 200 200 Expenditures: Personnel Costs: 6000 Salaries 71,204 77,138 122,874 57,648 126,825 133,300 138,630 6001 Overtime 4,760 7,333 14,135 9,283 2,500 5,000 5,000 6100 Medicare 1,306 1,228 1,958 971 1,400 2,005 2,083 6102 Workers' Compensation 2,979 2,334 3,309 1,696 3,000 3,850 3,925 6200 Leave Time 9,827 1,514 1,614 - - - - 6201 Retirement Benefits 31,145 23,450 31,886 14,725 27,905 38,750 40,300 6202 Health Insurance 12,627 15,843 28,733 19,804 33,400 36,750 38,220 6210 Air Ambulance Benefit - - - 160 - 230 230 6211 Metlife Benefit - - - 54 - 85 85 Total Personnel Costs:133,847 128,840 204,508 104,127 195,030 219,970 228,473 Non-Personnel Costs: 7001 Communications 696 629 720 277 570 570 570 7002 Postage and Freight - 63 645 225 133 250 250 7004 Insurance 2,138 3,537 9,084 4,903 2,205 5,500 5,500 7009 Contracted Services 85 - - 500 - 500 500 7015 Utilities 7,229 10,980 25,257 2,010 31,047 15,000 15,000 7016 Heating Fuel 87 - - - - - - 7211 Gas & Lube 96 276 274 165 1,575 750 750 7212 Uniform Allowance 90 - 552 669 1,200 900 900 7215 Operating Supplies 2,749 3,957 15,302 3,083 4,000 4,200 4,200 7216 Maintenance & Repair 420 898 414 493 2,000 2,000 2,000 7217 Small Tools & Equipment - - - 22 1,000 500 500 7221 Operating Materials - - 1,642 - - - - 7222 Computer Hardware - - 380 - 2,500 1,500 1,500 7225 Shelter Medical Supplies - - - - 15,000 10,000 10,000 7302 Travel & Subsistence - 1,961 340 343 4464 4,000 4,000 7303 Education & Training - 285 372 250 2,000 1,500 1,500 8103 Capital Equipment - -20,000 - - - - Total Non-Personnel Costs:13,590 22,587 74,980 12,941 67,694 47,170 47,170 Total Expenditures:147,437$ 151,427$ 279,488$ 117,068$ 262,724$ 267,140$ 275,643$ General - Animal Control (01000 1212) Expense Budget Resolution 2024-059 112 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 - 67,073 67,073 6202 Health Insurance 117,073 170,165 125,180 101,546 - 145,994 145,994 6210 Air Ambulance Benefit - - - - - 300 300 6211 Metlife Benefit - - - - - 300 300 6211 Met Life - - - 197 - - - Total Personnel Costs:422,456 582,638 549,268 419,709 - 567,078 567,078 Non-Personnel Costs: 7001 Communications - - - - - 28,200 28,200 7002 Postage and Freight - - - - - - - 7003 Bank and Credit Card Fees - - - - - - - 7004 Insurance - - - - - - - 7009 Contracted Services - - - - - 50,000 50,000 7011 Testing - - - - - - - 7015 Utilities - - - - - - - 7016 Heating Fuel - - - - - - - 7211 Gas & Lube - - - - - - - 7012 Other Special Services - - - - - 600 600 7212 Uniform Allowance - - - - - 2,000 2,000 7213 Safety Equipment - - - - - - - 7214 Janitorial Supplies - - - - - - - 7215 Operating Supplies - - - - - 5,000 5,000 7216 Maintenance & Repair - - - - - 6,000 6,000 7217 Small Tools & Equipment - - - - - 2,000 2,000 7222 Computer Hardware - - - - - 4,000 4,000 7301 Subscriptions & Dues - - - - - - 600 7302 Travel & Subsistence - - - - - 10,000 10,000 7303 Education & Training - - - - - 5,000 5,000 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$ -$ 679,877.84 680,477.84 Note: Historically, expenses are under the Police Department. General - Dispatch (01000-1213) Expense Budget Resolution 2024-059 113 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 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 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 7011 Testing 496 204 748 - 500 1,500 1,500 7015 Utilities 138,726 141,022 142,521 72,426 171,375 178,000 180,000 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 7023 Inspection and Testing - - 7,847 - 6,000 12,000 12,500 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 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 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 7217 Small Tools & Equipment 3,400 1,677 6,077 1,258 7,500 7,500 6,500 7221 Operating Materials - - - - - 8,000 7222 Computer Hardware - - 2,022 213 2,500 2,500 1,500 7300 Advertising - 679 648 - 400 400 450 7301 Subscriptions & Dues 1,296 1,617 1,715 694 1,500 1,800 1,900 7302 Travel & Subsistence 221 10,713 9,902 4,776 9,261 15,000 12,000 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 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$ General - Fire (01000-1220) Expense Budget Resolution 2024-059 114 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 5,325 2,204 - - 7,300 7,300 7,300 Total Personnel Costs:5,325 2,204 - 7,300 7,300 7,300 Non-Personnel Costs: 7001 Communications - - - - 800 - - 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 7011 Testing - - - - - 2,000 2,200 7023 Inspection and Testing - - 265 854 1,500 1,500 1,500 7200 Library Materials-Other - 100 - - - - - 7210 Vehicle Supplies - 2,954 1,448 100 4,000 4,000 4,000 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 18,500 18,000 7215 Operating Supplies 2,414 5,149 4,825 982 8,000 11,200 6,500 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 - - - - - 5,000 - 7223 Furniture - - - - - 5,000 - 7300 Advertising - 612 - - - 1,500 - 7301 Subscriptions & Dues 504 483 - - - 3,900 4,000 7302 Travel & Subsistence - 2,223 1,357 88 1620 4,500 5,000 7303 Education & Training 3,583 6,581 3,736 2,379 6,000 6,000 6,000 7806 Volunteer Fireman Stipend 38,000 38,800 38,800 38,800 38,800 58,800 58,800 8103 Capital Equipment - - - - - 48,200 - Total Non-Personnel Costs:70,980 140,758 109,962 68,106 125,131 207,000 148,200 Total Expenditures:76,305$ 142,962$ 109,962$ 68,106$ 132,431$ 214,300$ 155,500$ General - Volunteer (01000-1221) Expense Budget Resolution 2024-059 115 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Non-Personnel Costs: 7001 Communications 1,019 768 459 229 1,000 500 550 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 7015 Utilities 1,701 852 852 426 1,890 1,000 1,100 7215 Operating Supplies 4,036 9,364 2,214 1,581 2,500 3,000 3,500 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 7302 Travel & Subsistence - 1,070 64 - 3,072 4,500 4,800 7303 Education & Training 246 3,216 2,143 - 2,500 3,000 3,000 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$ General - Emergency Preparedness (01000-1222) Expense Budget Resolution 2024-059 116 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 7210 Vehicle Supplies - - - 6 - 1,000 - 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 7216 Maintenance & Repair 175 707 241 1,071 1,800 1,800 1,800 7222 Computer Hardware - - - - - 1,800 - 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$ General - SVAC (01000-1223) Expense Budget Resolution 2024-059 117 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 3,000 3,000 6002 Standby Time - - 4,929 600 5,000 5,000 5,000 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:282,123 334,363 377,304 193,956 388,000 368,365 382,745 Non-Personnel Costs: 7001 Communications 3,076 3,756 3,811 1,133 4,500 3,500 3,500 7002 Postage and Freight 72 9 108 42 50 200 200 7003 Bank and Credit Card Fees - 1 297 1,375 - 1,500 1,500 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 7210 vehicle Supplies - - 870 - 100 450 450 7211 Gas & Lube 623 935 1,420 146 - - - 7212 Uniform Allowance 519 643 217 788 550 800 800 7215 Operating Supplies 934 1,096 885 581 2,200 2,000 2,000 7216 Maintenance & Repair 89 490 164 - 1,200 - - 7217 Small Tools & Equipment 472 1,085 154 183 1,200 900 900 7222 Computer Hardware - - - - - 500 500 7300 Advertising 172 - - - - - - 7301 Subscriptions & Dues 2,678 605 853 - 800 600 600 7302 Travel & Subsistence - 5,348 6,852 7,470 6184 8,000 8,000 7303 Education & Training 3,860 3,797 4,182 3,710 6,000 5,500 5,500 7304 Equipment Rent - 808 590 445 800 800 800 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$ 405,475$ 419,855$ General - Building Inspection (01000-1250) Expense Budget Resolution 2024-059 118 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 5,685 5,866 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:304,747 538,417 590,282 310,709 600,315 686,950 710,596 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 Insurance 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 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 7303 Education & Training 120 2,631 655 - 1,200 1,236 1,256 7304 Equipment Rent - (269) 5,900 - 650 670 681 7807 Contingency - -- - - 25,000 124,319 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:301,470 402,146 554,941 308,223 634,292 661,992 769,971 Total Expenditures:606,217$ 940,563$ 1,145,223$ 618,933$ 1,234,607$ 1,348,942$ 1,480,567$ General - Street Operations (01000 1310) Resolution 2024-059 119 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 6,399 7003 Bank and Credit Card Fees - 6 1 0 - - - 7004 Insurance 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 38,609 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 20,000 20,000 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:204,375 258,738 202,056 104,078 173,565 180,289 182,766 Total Expenditures:377,347$ 489,397$ 449,802$ 254,576$ 426,835$ 472,364$ 485,266$ City Shop - General (01000-1312) Expense Budget Resolution 2024-059 120 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 4383 Municipal Building Rent 31,005 41,773 41127.71 40,000 40,000 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 1,693 1,760 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 95,980 156,540 211,773 220,070 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$ 452,241$ 464,386$ Municipal Buildings (01000-1350) Revenue:Rent Total Revenue: Resolution 2024-059 121 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget 2024 Budget Revision 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget 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 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$ Community Center (01000-1351) Expense Budget Resolution 2024-059 122 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed 2026  Budget Revenue: Operating Revenue 4345 P&R Special Events 1,636                 ‐                                          308 ‐                     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            1,272                     1,292                  Total Revenue:2,505$               ‐$                    308$                ‐$                   1,200$          1,272$                  1,292$                Expenditures: Personnel Costs: 6000 Salaries 104,212             421,679         493,052          236,663        541,224        713,500                742,050              6001 Overtime 6,693                 32,084           35,349            11,884          30,000          30,000                  30,000                6002 Standby Time ‐                          3,018              ‐                       ‐                     2,000            ‐                             ‐                           6100 Medicare 1,804                 16,696           19,766            8,006            12,500          15,000                  15,600                6101 Unemployment Insurance 2,638                  ‐                       ‐                       ‐                     ‐                     ‐                             ‐                           6102 Workers' Compensation 433                    19,369           15,349            7,203            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        115,000                119,600              6202 Health Insurance 25,902               131,053         155,707          122,085        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        925,856        1,107,770             1,150,470           Non‐Personnel Costs: 7001 Communications 5,564                 6,756             5,740               2,214            6,000            6,180                     6,279                  7002 Postage and Freight 2                         44                   ‐                       11                  102               105                        107                      7003 Bank and Credit Card Fees 2                         10                   25                    ‐                     ‐                     ‐                             ‐                           7004 Insurance 2,974                 4,154             6,887               3,855            3,379            3,550                     3,607                  7006 Legal ‐                          ‐                      ‐                       ‐                     500               ‐                             ‐                           7009 Contracted Services 1,929                 3,229             1,394               31                  3,500            3,605                     3,663                  7011 Testing 15                        ‐                       ‐                        ‐                     ‐                     ‐                             ‐                           7022 Software/SAS Subscriptions ‐                          ‐                      720                  477                225               230                        234                      7211 Gas & Lube ‐                          ‐                      75                    58                  ‐                     ‐                             ‐                           7212 Uniform Allowance ‐                          ‐                      188                  ‐                     ‐                     1,000                     1,016                  7213 Safety Equipment ‐                           ‐                      146                  ‐                     ‐                     ‐                             ‐                           7215 Operating Supplies 5,244                 4,361             5,994               2,226            5,500            5,830                     5,923                  7216 Maintenance & Repair ‐                          ‐                      297                  52                  ‐                     ‐                             ‐                           7217 Small Tools & Equipment 703                    258                 784                  69                  1,000            1,060                     1,077                  7221 Operating Materials ‐                           ‐                      226                   ‐                     ‐                     ‐                             ‐                           7222 Computer Hardware ‐                          ‐                      2,641               ‐                     2,500            2,650                     2,692                  7300 Advertising 2,615                 5,508             6,967               242                2,800            ‐                             ‐                           7301 Subscriptions & Dues 362                    949                 256                  ‐                     612               ‐                             ‐                           7302 Travel & Subsistence 1,001                 685                 44                    1,792            1,750            4,750                     4,826                  7303 Education & Training 249                    249                 1,045               599                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          30,868          32,060                  32,573                Total Expenditures:214,313$          726,083$       843,253$        438,190$      956,724$     1,139,830$          1,183,043$        Parks & Rec ‐ Admin (01000‐1400)  Expense Budget Resolution 2024-059 123 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget 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                        2,080             Total Revenue:6,625$               20$                2,000$            2,520$          ‐$                  2,080$                      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                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           7212 Uniform Allowance 1,323                 1,630             2,454              210               2,000            2,500                        2,540             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           7215 0100 Operating Supplies ‐ Winterland ‐                     43,844            ‐                        ‐                    ‐                    ‐                                ‐                     7216 Maintenance & Repair 5,552                 15,050           11,083            4,628            14,000          21,000                      21,336           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           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             7303 Education & Training ‐                         849                ‐                       ‐                    2,300            2,800                        2,845             7304 Equipment Rent 100                    278                ‐                       ‐                    2,000            2,500                        2,540             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$       Note: In 2021, personnel expenses were allocated to this department. Parks & Rec ‐ Parks Maintenance (01000‐1410)  Expense Budget Resolution 2024-059 124 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget 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                  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            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            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              7303 Education & Training 249                      ‐                       ‐                        ‐                      200                      700                             771                  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$       Parks & Rec ‐ Campgrounds (01000‐1411)  Expense Budget Resolution 2024-059 125 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget 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             7215 Operating Supplies 865                    474                ‐                       12                 1,000            1,030                        1,046             7216 Maintenance & Repair ‐                         ‐                     ‐                       18                 1,000            5,030                        5,110             7217 Small Tools & Equipment 5,840                 ‐                     19                    ‐                    ‐                    ‐                                ‐                     7221 Operating Materials ‐                         ‐                     1,478              2,232            10,000          9,000                        9,144             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$         Parks & Rec ‐ Cemetary (01000‐1412)  Expense Budget Resolution 2024-059 126 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Revenue: Operating Revenue 4341 P&R Punch Card Fees ‐                     318                                2,163 2,100            ‐                    2,261                        2,261             4342 P&R Class Registrations ‐                     ‐                                     1,250 1,040            5,000            5,150                        5,232             4342 9518 P&R Class Registrations ‐ Adult Basketball ‐                         305                ‐                       ‐                    ‐                    ‐                                ‐                     4342 9534 P&R Class Registrations ‐ Volleyball 1,409                 10                  ‐                       ‐                    ‐                    ‐                                ‐                     4343 P&R Facility Rental 28                      13,732           21,741            18,477          19,180          19,755                      20,071           4344 P&R Tournaments ‐                         ‐                     684                 181               ‐                    ‐                                ‐                     4344 9518 P&R Tournaments ‐                         ‐                     ‐                       135               ‐                    ‐                                ‐                     4345 P&R Special Events 1,970                 ‐                     4,305              2,924            27,517          27,166                      27,564           4345 9503 P&R Special Events ‐ Adventure Camp ‐                         ‐                     1,950              1,800            ‐                    27,166                      27,564           4345 9514 P&R Special Events ‐ Halloween Carnival 233                    40                  ‐                       ‐                    ‐                    ‐                                ‐                     4345 9515 P&R Special Events ‐ Pumpkin Prowl 250                    ‐                     ‐                       ‐                    ‐                    ‐                                ‐                     4345 9516 P&R Special Events ‐ Breakfast w/Santa 666                    ‐                     ‐                       ‐                    ‐                    ‐                                ‐                     4345 9518 P&R Special Events ‐ Adult Basketball 30                      ‐                     1,000              2,320            ‐                    ‐                                ‐                     4345 9521 P&R Special Events ‐ Pink Cheeks 2,065                 2,255             2,515              1,815            ‐                    ‐                                ‐                     4345 9522 P&R Special Events ‐ Volleyball Tourney ‐                         ‐                     ‐                       2,800            ‐                    ‐                                ‐                     4345 9523 P&R Special Events ‐ Exit Glacier 2,095                 1,690             2,255              1,675            ‐                    ‐                                ‐                     4345 9524 P&R Special Events ‐ Bear Bell Run 386                    468                569                 230               ‐                    ‐                                ‐                     4345 9533 P&R Special Events ‐ Archery ‐                         625                1,675              23                 ‐                    ‐                                ‐                     4645 9534 P&R Special Events ‐ Volleyball  ‐                         2,475             3,040              1,260            ‐                    ‐                                ‐                     4645 9542 P&R Special Events ‐ Windsong Youth Soccer 2,728                 3,063             2,125              2,050            ‐                    ‐                                ‐                     4345 9543 P&R Special Events ‐ Urbach Youth Basketball ‐                         2,200             2,520              2,920            ‐                    ‐                                ‐                     4345 5947 P&R Special Events ‐ Paint By the Bay ‐                         240                ‐                       ‐                    ‐                    ‐                                ‐                     4345 9548 P&R Special Events ‐ Puzzle Battle ‐                         60                  ‐                       140               ‐                    ‐                                ‐                     4345 9549 P&R Special Events ‐ No Man's Land Film Festival ‐                         ‐                     444                 312               ‐                    ‐                                ‐                     4345 9550 P&R Special Events ‐ Camp Stove Cookoff ‐                         ‐                     180                 ‐                    ‐                    ‐                                ‐                     4348 P&R Rock Wall Fees ‐                         ‐                     128                 ‐                    ‐                    ‐                                ‐                     4348 9533 P&R Rock Wall Fees ‐                         ‐                     ‐                       90                 ‐                    ‐                                ‐                     4353 P&R Misc Revenue 51                      ‐                     47                    255               ‐                    ‐                     Total Operating Revenue:11,911              27,481           48,591            42,547          51,697          81,498                      82,693           Total Revenue:11,911$            27,481$         48,591$          42,547$        51,697$       81,498$                   82,693$         Expenditures: Non‐Personnel Costs: 7001 Communications 3,013                 3,603             3,144              299               4,000            4,120                        4,186             7002 Postage and Freight 997                    580                480                 267               1,206            1,242                        1,262             7003 Bank and Credit Card Fees 1                        ‐                     7                      3                    ‐                    ‐                                ‐                     7004 Insurance 1,765                 911                727                 30                 2,267            2,948                        2,995             7009 Contracted Services 1,740                 10,059           13,057            14,570          20,000          20,600                      25,930           7009 9521 Contracted Services ‐                         ‐                     1,389              ‐                    ‐                    ‐                                ‐                     7009 9523 Contracted Services ‐                         ‐                     1,162              ‐                    ‐                    ‐                                ‐                     7009 9533 Contracted Services 3,621                 ‐                     300                 ‐                    ‐                    ‐                                ‐                     7017 Rents & Leases ‐                         32,050           74,493            57,270          80,000          130,000                   130,000         7022 Software/SAS Subscriptions ‐                         ‐                     3,700              4,100            4,000            4,120                        4,186             7210 Vehicle Supplies 2                        ‐                     4                      ‐                    ‐                    ‐                                ‐                     7211 Gas & Lube 469                    413                377                 621               409               421                           428                7211 9542 Gas & Lube 69                      ‐                     ‐                       ‐                    ‐                    ‐                                ‐                     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           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                 ‐                    ‐                    ‐                                ‐                     7809 9549 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$       Parks & Rec ‐ Sports & Rec (01000‐1420)  Expense Budget Resolution 2024-059 127 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Expenditures: Non‐Personnel Costs: 7001 Communications 8,136 9,310             8,709              2,363            8,500            8,500 3,636             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         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             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. Parks & Rec ‐ TYC (01000‐1430)  Expense Budget Resolution 2024-059 128 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 4252 State GF Grants 7,000 7,000 7,000 750 7,750 - 7,000 4253 Misc GF Grants - 10,884 - - - - - 4370 Library Service Revenue 7,841 15,858 8,019 3,817 10,909 11,000 11,100 4371 Library Circulation Revenue 34 489 1,118 391 202 450 500 4372 Museum Revenue - - 4,630 385 - 3,000 3,200 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 1,000 1,000 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:379,040 502,248 466,888 254,923 515,040 553,260 575,170 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 3,500 9,652 7003 Bank and Credit Card Fees - 3 6 6 - - - 7004 Insurance 16,715 19,202 23,259 12,342 21,735 - - 7006 Legal - - - 5,000 500 515 523 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 7012 Other Special Services 6,890 765 - - 9,500 - 9,937 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 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 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 7208 Museum Collection Supplies 915 - 454 55 1,000 9,000 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 10,000 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 5,000 5,000 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 7303 Education & Training 1,069 1,596 3,332 - 2,000 2,060 2,092 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:237,002 264,024 291,371 132,159 352,014 281,343 294,542 Total Expenditures:616,043$ 766,272$ 758,260$ 387,082$ 867,054$ 834,603$ 869,712$ Museum (01000-1500) Expense Budget Resolution 2024-059 129 City of Seward Balance Overview by Fund Fiscal Year 2023 and 2024 Budget 2021 Actual 2022 Actual 2023 Actual 2024 Budget 2025 Budget 2026 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$ GF Debt Service (01000-0900) Expense Budget Resolution 2024-059 130 Harbor Enterprise Fund Harbor Enterprise Fund consists of the following cost centers: Float System Wharves and Docks 50-Ton Boatlift Harbor Electrical System Harbor General Harbor Administration Harbor Debt Service Accounts for harbor and marine services provided to the public in the harbor basin. Revenues are based on user fees and charges, and the Harbor Enterprise Fund is maintained on the accrual basis of accounting. All revenues and expenses are charged directly tothe cost centers to which they relate. Harbor General and Harbor Administration accumulate costs which are related to multiple cost centers ( i.e. billing, vehicle use, administrative services) and these costs are then allocated out to the benefitting cost centers. The budget accounts for only the costs ofthe Harbor Enterprise Fund. In addition to this Fund, there are a number of related projects that are accounted for in separate funds not included in the budget. The Harbor Marine Repair & Replacement Fund set aside resources to replace existing harbor capital assets. The Harbor Revenue Bond Fund accumulates monies collected from the $3. 50 per person passenger transit fee, and 100% of those revenues are utilized to pay for harbor bond payments The Commercial Passenger Vessel Tax Fund accumulates monies collected from the State of Alaska's cruise ship head tax, and 100% of those revenues are utilized for capital projects associated with improving services to the cruise ships and their passengers. Resolution 2024-059 131 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*:$4,301,754 Cash is provided by (used for): Change in net position -1,654,871 -1,985,622 -2,005,785 Add expense items not affecting cash Depreciation 1,545,050 1,774,800 1,774,800 Net cash provided by operations -$109,821 -$210,822 -$230,985 Other sources (uses) of cash Debt principal payments -385,000 -400,000 -320,000 Net increase (decrease) in cash -$494,821 -$610,822 -$550,985 Estimated ending cash balance:$3,806,933 $3,196,111 $2,645,126 *Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024, 2025 and 2026 Resolution 2024-059 132 Harbor Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Revenue 11000-2000 General Operations 57,993$ 58,921$ 11000-2002 Harbor Floats, Wharves & Docks 2,137,102$ 2,164,793$ 11000-2004 50-ton Boat Lift 102,913$ 104,560$ 11000-2005 Harbor Electric System 429,474$ 436,338$ Total:2,727,482$ 2,764,612$ Land Rents and Leases 11000-5000 General Operations 309,750$ 314,706$ 11000-5000 Harbor Floats, Wharves & Docks 156,450$ 158,953$ Land Rents and Leases Total:466,200$ 473,659$ Total Revenue and Land Rents and Leases: 3,193,682$ 3,238,271$ Non-operating Revenue 11000-5901 General Operations 15,000$ 15,000$ 11000-5905 Harbor Floats, Wharves & Docks 10,000$ 10,000$ Total non-operating revenue:25,000$ 25,000$ Total Revenue:3,218,682$ 3,263,271$ Expenditures 11000-0900 Debt Service Interest 29,600$ 4,800$ 11000-2000 General Operations 408,493$ 469,338$ 11000-2001 Administration (30,517)$ (19,815)$ 11000-2002 Harbor Floats, Wharves & Docks 3,407,228$ 3,417,767$ 11000-2004 50-ton Boat Lift 240,641$ 229,972$ 11000-2005 Harbor Electric System 655,510$ 665,750$ Total:4,710,956$ 4,767,813$ Transfers Out:493,349$ 501,243$ Total Expenditures:5,204,305$ 5,269,056$ Revenue over expenses:(1,985,622)$ (2,005,785)$ Depreciation Expense:1,774,800$ 1,774,800$ Motor Pool Rent:50,130$ 64,000$ Total Expenditures Less Depreciation & Motor Pool:3,379,375$ 3,430,256$ (185,692)$ (191,985)$ Revenue over Expenditures (less depreciation expense and Motor Pool Rent): Resolution 2024-059 133 Harbor Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Intergovernmental 5920 PERS on behalf paid by SOA 68,604 (18,207) 12,445 - - - Total Intergovernmental:68,604 (18,207) 12,445 - - - - Operating Revenue 5150 Shower Fees 16,331 15,647 15,508 6,190 14,533 14,969 15,208 5157 North Harbor Launch Fee 24,851 16,916 19,383 6,922 25,855 26,631 27,057 5158 South Harbor Launch Fee 13,664 17,505 10,748 3,911 14,216 14,642 14,877 5800 Labor & Services 315 105 - - 500 515 523 5899 Misc Revenue 132 3,146 - - 1,200 1,236 1,256 Total Operating Revenue:55,293 53,320 45,639 17,023 56,304 57,993 58,921 Non-Operating Revenue 5000 Land Rents & Leases 292,232 189,920 81,927 152,142 295,000 309,750 314,706 5901 EF Investment Interest 8,758 21,660 108,633 13,027 41,500 15,000 15,000 Total Non-Operating Revenue:300,990 211,580 190,560 165,169 336,500 324,750 329,706 Total Revenue:424,887 246,694 248,644 182,192 392,804 382,743 388,627 Expenditures: Personnel Costs: 6000 Salaries 131,318 202,003 266,949 148,122 172,544 292,200 304,000 6001 Overtime 2,874 6,604 15,330 2,839 5,075 10,000 10,000 6002 Standby Time 14,857 28,703 33,210 16,799 23,000 35,000 35,000 6100 Medicare 2,743 4,077 5,028 2,052 3,200 4,500 4,680 6101 Unemployment Insurance 2,005 2,391 2,118 - - - - 6102 Workers' Compensation 8,361 10,665 16,505 6,211 14,711 16,000 16,320 6200 Leave Time 42,286 3,572 1,648 - - - - 6201 Retirement Benefits (154,040) 75,853 73,785 28,413 37,960 82,300 85,600 6202 Health Insurance (11,980) 85,810 105,460 65,270 93,500 105,000 109,200 6210 Air Ambulance Benefit 243 1,848 1,565 1,565 6211 Met Life - Life Benefit 73 175 175 Total Personnel Costs:38,424 419,679 520,276 271,627 349,990 546,740 566,540 Non-Personnel Costs: 7001 Communications 3,456 4,274 4,489 2,255 3,600 4,000 4,064 7002 Postage and Freight 2,468 1,710 563 704 2,550 2,627 2,669 7003 Bank and Credit Card Fees 302 240 14,612 795 800 4,000 4,064 7004 Insurance 10,422 11,785 14,118 7,604 16,739 21,761 22,109 7009 Contracted Services 63,540 55,935 67,977 20,382 90,100 125,100 127,102 7011 Testing 600 407 366 - 510 525 534 7015 Utilities 71,246 79,407 67,033 37,965 80,500 82,915 84,242 7016 Heating Fuel 7,410 15,294 11,476 5,034 15,326 15,786 16,038 7211 Gas & Lube 14,719 22,835 19,003 8,451 22,971 23,660 24,039 7213 Safety Equipment 9,407 7,836 6,989 2,824 9,690 9,981 10,140 7214 Janitorial Supplies 10,323 8,656 8,348 4,995 9,792 10,086 10,247 7215 Operating Supplies 6,876 5,370 7,318 1,543 6,000 6,180 6,279 7216 Maintenance & Repair 20,005 9,866 13,276 7,628 18,000 18,540 18,837 7217 Small Tools & Equipment 2,516 1,486 4,561 (430) 3,000 13,100 13,310 7222 Computer Hardware - - - - 2,500 2,575 2,616 7300 Advertising 256 587 49 - 350 361 366 7301 Subscriptions & Dues - 87 - - 500 515 523 7302 Travel & Subsistence - - 432 - 6,372 6,563 6,668 7303 Education & Training - - - 235 - 2,500 2,540 7325 Harbor Internal Cost Allocation (583,108) (590,106) (607,810) (313,020) (626,040) (644,821) (655,138) 7808 Bad Debt Expense - - - - 1,000 7810 Miscellaneous Expense - - - 25 - - - 7900 Depreciation Expense 1,527,006 139,159 183,443 - 160,000 185,000 185,000 8001 Unrealized Loss on Investments 32,039 99,410 12,884 5,555 - - - 8104 Motor Pool Rent 23,527 24,000 24,000 12,000 24,000 16,550 16,550 Total Non-Personnel Costs:1,223,010 (101,707) (146,874) (195,455) (151,740) (92,497) (97,202) Total Expenditures:1,261,433 317,972 373,402 76,172 198,250 454,243 469,338 Harbor - General (11000-2000) Expense Budget Resolution 2024-059 134 Harbor Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Expenditures: Personnel Costs: 6000 Salaries 226,712 206,187 157,543 119,483 255,980 295,200 307,000 6001 Overtime 8,422 6,900 10,692 9,592 7,105 15,000 15,000 6100 Medicare 3,549 3,166 2,614 2,266 3,650 3,750 3,900 6102 Workers' Compensation 6,460 2,475 883 944 4,415 2,500 2,550 6200 Leave Time 15,498 9,500 1,140 - - - - 6201 Retirement Benefits 36,469 31,253 41,048 26,908 49,715 68,200 70,900 6202 Health Insurance 104,116 78,112 59,745 64,354 95,695 135,000 140,400 6211 Met Life - Life Benefit - - - 66 -185 185 Total Personnel Costs:401,225 337,594 273,664 223,612 416,560 519,835 539,935 Non-Personnel Costs: 7001 Communications 10,346 12,037 10,350 1,707 11,400 11,742 11,930 7002 Postage and Freight 976 241 164 44 453 467 474 7003 Bank and Credit Card Fees 68,081 74,067 64,621 13,321 69,360 71,441 72,584 7004 Insurance 6,114 5,278 4,786 1,805 7,734 7,966 8,094 7006 Legal 7,328 300 7,169 1,105 5,000 5,150 5,232 7009 Contracted Services 6,553 14,852 7,171 15,402 15,000 15,450 15,697 7011 Testing 16 - - - 200 206 209 7022 Software/SAS Subscriptions - - 613 357 1,700 1,751 1,779 7211 Gas & Lube 2,055 555 - - 2,000 2,060 2,093 7212 Uniform Allowance 91 103 108 - 400 412 419 7215 Operating Supplies 4138 7,519 6,113 1,984 9,000 9,270 9,418 7216 Maintenance & Repair 137 - - - 200 206 209 7217 Small Tools & Equipment 1,133 - 1,544 35 3,000 3,090 3,139 7222 Computer Hardware - - - - 2,500 2,575 2,616 7300 Advertising 1,098 308 1,177 150 1,200 1,236 1,256 7301 Subscriptions & Dues 1,161 1,545 1,276 - 800 1,200 1,219 7302 Travel & Subsistence 5,622 13,992 15,209 13,902 13,284 13,683 13,901 7303 Education & Training 1,185 5,550 800 300 1,500 4,000 4,064 7304 Equipment Rent - - - 890 - - - 7310 Recording Fees - - - - 200 206 206 7325 Harbor Internal Cost Allocation (684,770) (655,651) (675,630) (347,950) (695,900) (716,777) (728,245) 7808 Bad Debt Expense - - 364 - - - 7810 Miscellaneous Expense 33 158 2,509 - - - - 7900 Depreciation Expense - - 8,719.28 - 7,605 8,800 8,800 8104 Motor Pool Rent 7,842 8,000 8,000 4,000 8,000 5,515 5,155 Total Non-Personnel Costs:(555,251) (511,144) (534,937) (292,949) (535,364) (550,352) (559,750) Total Expenditures:(154,026)$ (173,550)$ (261,273)$ (69,337)$ (118,804)$ (30,517)$ (19,815)$ Harbor - Admin (11000-2001) Expense Budget Resolution 2024-059 135 Harbor Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 5100 Transient Moorage 722,523 791,215 817,865 366,920 744,600 766,938 779,209 5101 Moorage 1,184,443 1,179,313 1,195,334 1,216,444 1,232,294 1,269,263 1,289,571 5102 Wharfage 47,828 41,888 81,245 - 49,760 51,253 52,073 5153 Fuel Pumping Fee 40,347 49,014 57,057 5,199 35,088 35,088 35,649 5154 Waiting List Fees 11,372 10,836 12,538 1,800 8,160 8,160 8,291 5155 Towing Fees 788 420 871 201 1,100 1,100 1,118 5156 Pumping Boats 284 190 200 280 200 200 203 5800 Labor and Services 11,509 1,833 11,302 1,675 5,100 5,100 5,182 5890 Collection of Doubtful Accounts - - 3,513 - - - - 5899 Miscellaneous Revenue - 5,350 3,670 - - - - Total Operating Revenue:2,019,092 2,080,059 2,183,596 1,592,519 2,076,302 2,137,102 2,164,793 Non-Operating Revenue 5000 Land Rents & Leases 132,000 135,220 144,054 37,417 149,000 156,450 158,953 5901 EF Penalties and Interest 7,798 10,106 14,127 9,404 10,800 10,000 10,000 Total Non-Operating Revenue:139,798 145,326 158,182 46,821 159,800 166,450 168,953 Total Revenue: 2,158,890 2,225,385 2,341,778 1,639,340 2,236,102 2,303,552 2,333,746 Expenditures: Personnel Costs: 6000 Salaries 161,530 166,534 171,500 77,585 157,750 147,500 153,400 6001 Overtime 6,896 8,100 10,838 5,101 6,600 10,000 10,000 6002 Standby Time - - 161 - - - - 6100 Medicare 2,532 2,961 3,088 1,587 2,450 3,200 3,325 6102 Workers' Compensation 10,430 9,395 10,460 4,821 8,780 9,500 9,700 6200 Leave Time - 9,875 777 - - - - 6201 Retirement Benefits 42,714 40,408 44,522 17,073 32,610 35,750 37,180 6202 Health Insurance 103,886 80,894 52,443 37,935 103,245 62,125 64,600 6211 Met Life - Life Benefit - - - 41 - 85 85 Total Personnel Costs:327,989 318,166 293,791 144,142 311,435 268,160 278,290 Non-Personnel Costs: 7002 Postage and Freight 360 478 1,159 1,249 818 843 856 7004 Insurance 93,011 113,064 134,799 98,523 173,514 178,720 178,720 7009 Contracted Services 4,240 6,572 8,207 1,350 9,300 22,000 10,000 7015 Utilities 59,205 60,456 55,812 36,539 67,405 69,427 70,538 7213 Safety Equipment - - 47 - 300 309 314 7215 Operating Supplies 427 4,201 3,125 4,362 1,400 2,500 2,540 7216 Maintenance & Repair 7,156 20,052 21,094 8,543 10,000 15,000 15,240 7217 Small Tools & Equipment 313 - 448 1,304 4,500 14,000 4,500 7321 Harbor General Indirect Costs 417,505 422,515 435,190 224,123 448,245 413,327 419,940 7322 Harbor Admin Indirect Costs 490,283 476,021 490,300 252,505 505,010 459,450 466,801 7324 Gen Fund Indirect Costs 305,709 382,117 393,585 202,698 405,395 408,493 415,029 7808 Bad Debt Expense 16,243 18,752 62,345 - 12,400 - - 7810 Miscellaneous Expense - - 322 - - - - 7900 Depreciation Expense - 1,389,801 1,553,533 - 1,355,000 1,555,000 1,555,000 Total Non-Personnel Costs:1,394,452 2,894,028 3,159,968 831,196 2,993,287 3,139,068 3,139,477 Total Expenditures:1,722,441$ 3,212,195 3,453,759$ 975,338$ 3,304,722$ 3,407,228$ 3,417,767$ Harbor - Floats (11000-2002) Expense Budget Resolution 2024-059 136 Harbor Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 5103 Boat Lift Fees 95,289 98,663 104,475 54,469 99,139 102,113 103,747 5155 Towing Fees 210 - 134 - - - 5800 Labor & Services 761 105 - - 800 800 813 Total Operating Revenue:96,260 98,768 104,609 54,469 99,939 102,913 104,560 Total Revenue:96,260$ 98,768$ 104,609$ 54,469$ 99,939$ 102,913$ 104,560$ Expenditures: Personnel Costs: 6000 Salaries 42,243 61,271 57,651 30,388 55,030 55,400 57,615 6001 Overtime 1,928 918 514 697 1,000 1,500 1,500 6100 Medicare 716 917 863 472 800 850 885 6102 Workers' Compensation 2,799 2,817 2,768 1,645 2,450 3,000 3,060 6200 Leave Time - 3,135 - - - - - 6201 Retirement Benefits 12,298 15,661 14,455 6,839 12,165 15,000 15,600 6202 Health Insurance 24,056 26,908 20,699 12,346 22,075 22,075 22,950 6211 Met Life - Life Benefit - - - 24 - 50 50 Total Personnel Costs:84,039 111,625 96,948 52,409 93,520 97,875 101,660 Non-Personnel Costs: 7002 Postage and Freight 572 360 - 907 1,326 1,366 1,388 7004 Insurance 7,057 8,577 10,442 5,587 9,104 9,377 9,527 7009 Contracted Services 11,920 620 620 - 1,800 3,740 3,800 7023 Inspection & Testing - - - - 1,500 6,000 7211 Gas & Lube 1,479 2,214 1,971 1,009 4,236 4,363 4,433 7215 Operating Supplies 252 280 133 - 200 206 209 7216 Maintenance & Repair 2,743 2,460 458 8,348 9,500 20,000 20,320 7217 Small Tools & Equipment - 117 - 48 100 103 105 7321 Harbor General Indirect Costs 20,992 21,244 21,880 11,268 22,535 19,801 20,118 7322 Harbor Admin Indirect Costs 24,653 20,388 21,000 10,815 21,630 22,011 22,363 7324 Gen Fund Indirect Costs 27,791 28,124 28,965 14,918 29,835 19,734 20,050 7900 Depreciation Expense - 15,108 19,491 - 17,000 20,000 20,000 8104 Motor Pool Rent 31,369 32,000 32,000 16,000 32,000 22,065 22,065 Total Non-Personnel Costs:128,828 131,492 136,960 68,899 150,766 142,766 128,312 Total Expenditures:212,867$ 243,117 233,908$ 121,308$ 244,286$ 240,641$ 229,972$ Harbor - 50-Ton Lift (11000-2004) Expense Budget Resolution 2024-059 137 Harbor Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 5105 Harbor Power Sales 410,734 374,396 431,438 262,675 499,328 428,974 435,838 5800 Labor & Services 333 - - 854 500 500 500 Total Operating Revenue:411,067 374,396 431,438 263,529 499,828 429,474 436,338 Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 16,983 26,684 24,482 10,315 21,477 22,500 23,400 6001 Overtime 109 22 128 80 102 100 100 6100 Medicare 271 404 405 154 305 325 335 6102 Workers' Compensation 532 836 658 305 825 800 815 6200 Leave Time - - 191 - - - - 6201 Retirement Benefits 3,524 5,703 5,970 2,287 4,725 4,950 5,150 6202 Health Insurance 10,209 13,639 9,992 3,895 9,805 9,500 9,880 6211 Met Life - Life Benefit - - - 5 - 15 15 Total Personnel Costs:31,628 47,288 41,827 17,041 37,239 38,190 39,695 Non-Personnel Costs: 7002 Postage and Freight - - - - 1,000 1,030 1,046 7004 Insurance 669 412 401 224 908 935 950 7009 Contracted Services 1,908 1,050 2,575 2,700 500 1,508 1,532 7022 Software/SAS Subscriptions - - - 1,100 1,133 1,151 7023 Inspection & Testing - - - - 5,000 5,150 5,232 7100 General Power for Resale 285,493 307,440 321,325 218,032 472,000 346,564 352,109 7215 Operating Supplies 2,403 44 610 17 2,500 2,575 2,616 7216 Maintenance & Repair 3,964 4,812 3,376 2,373 4,000 4,120 4,186 7217 Small Tools & Equipment - - - - 1,000 40,000 40,640 7221 Operating Materials - - - - 4,000 4,120 4,186 7321 Harbor General Indirect Costs 79,303 80,255 82,665 42,573 85,145 65,857 66,911 7322 Harbor Admin Indirect Costs 93,135 95,812 98,685 50,823 101,645 73,206 74,377 7324 Gen Fund Indirect Costs 40,758 41,247 42,485 21,875 43,750 65,122 66,164 7900 Depreciation Expense - - 5,532 - 4,825 6,000 6000 Total Non-Personnel Costs:507,633 531,072 557,653 338,616 727,373 617,320 626,055 Total Expenditures:539,261$ 578,360 599,481$ 355,657$ 764,612$ 655,510$ 665,750$ Harbor - Electrical System (11000-2005) Expense Budget Resolution 2024-059 138 Harbor Fund Debt Service For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Non-Operating Revenue 5941 Debt Svc Amort of Bond Premiums 58,257 43,172 43,172 - - Total Non-Operating Revenue:58,257 43,172 43,172 - - Total Revenue:58,257$ 43,172$ 43,172$ -$ -$-$ -$ Expenditures: Personnel Costs: 6201 Retirement Benefits 102,343 (156,811) (15,000) - - 6209 PERS DC Forfeitures - - - (377) - Total Personnel Costs:102,343 (156,811) (15,000) (377) - - - Non-Personnel Costs: 8012 Debt Service Interest Expense 105,070 80,475 78,705 24,425 29,600 29,600 4,800 8013 Amortize Deferred Loss on Bonds 23,567 16,176 16,176 - - 8015 Debt Service Interest Expense - 16,321 - - - 8300 Debt Service Principal - -- 385,000 400,000 320,000 Total Non-Personnel Costs:128,637 112,972 94,881 24,425 414,600 429,600 324,800 Total Expenditures:230,981$ (43,839)$ 79,881$ 24,048$ 414,600$ 429,600$ 324,800$ Harbor - Debt Service (11000-0900) Expense Budget Resolution 2024-059 139 Seward Marine Industrial Center Enterprise Fund Seward Marine Industrial Center (SMIC) Enterprise Fund consists of the following cost centers: North SMIC Dock East SMIC Dock 330- ton Travelift Syncrolift Operations Syncrolift Complex SMIC General. This Fund represents the activities of the marine industrial operations conducted on the east side of Resurrection Bay. The City of Seward owns, but does not operate, the Syncrolift. The Syncrolift is operated through a lease and management and operating agreement. The costs associated with the Syncrolift in this budget are associated with insurance, depreciation, amortization, and administrative costs allocated from the Harbor Enterprise Fund and the General Fund, associated with managing the SMIC operations. Resolution 2024-059 140 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*:$280,265 Cash is provided by (used for): Change in Net Position (1,964,735) (1,705,290) (1,708,366) Other Uses - Debt Principal 000 Add expense items not affecting cash Depreciation 1,651,000 1,485,000 1,485,000 Net increase (decrease) in cash (313,736) (220,290) (223,367) Estimated ending cash balance:-$33,471 -$253,761 -$477,128 * Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024, 2025 and 2026 Resolution 2024-059 141 SMIC Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 12000-2500 Operating Revenue 336,295$ 296,734$ 12000-2501 SMIC Basin 166,586$ 169,251$ 12000-2504 SMIC 330-ton lift 296,237$ 300,794$ 12000-2505 SMIC Syncrolift 77,490$ 78,730$ Total:876,608$ 845,509$ Land Rents and Leases 12000-2500 Operating Revenue 86,400$ 87,782$ 12000-2501 SMIC Basin -$ -$ Land Rents and Leases Total:86,400$ 87,782$ Total Revenue and Land Rents and Leases:963,008$ 933,291$ Non-operating Revenue 12000-2500 Operating Revenue 1,750$ 1,750$ 12000-2501 SMIC Basin -$ -$ Total non-operating revenue:1,750$ 1,750$ Total Revenue:964,758$ 935,041$ Expenditures 12000-0900 Debt Service -$ 12000-2500 Operating 1,236,633$ 1,246,222$ 12000-2501 SMIC Basin 192,975$ 195,454$ 12000-2504 SMIC 330-ton lift 618,821$ 577,570$ 12000-2505 SMIC Syncrolift 473,107$ 473,317$ Total:2,521,536$ 2,492,563$ Transfers Out:146,762$ 149,095$ Total Expenditures:2,668,298$ 2,641,658$ Revenue over expenses:(1,705,290)$ (1,708,366)$ Depreciation Expense:1,485,000$ 1,485,000$ Motorpool Rent:50,000$ 50,000$ Total Expenditures Less Depreciation and Motor Pool Rent:1,133,298$ 1,106,658$ (170,290)$ (173,366)$ Revenue over Expenditures (less depreciation expense): Resolution 2024-059 142 SMIC Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Revenue: Intergovernmental Revenue: 5920 PERS on behalf paid by SOA                 11,029              (3,151) 1899.4 ‐                     ‐                            5921 Federal Grant Funds                         ‐               11,600 32076 ‐                     ‐                            Operating Revenue 5106 SMIC Power Sales 81,897               155,102                       37,032 19,678          90,000                60,000            60,000             5104 Storage Fees 276,295          164,670        200,000              276,295          236,734           5800 Labor & Services 50                       210                 8,333               ‐                     1,000                  ‐                       ‐                        5899 Misc Revenue ‐                          ‐                      9,782               ‐                     ‐                           ‐                       ‐                        Total Operating Revenue:92,976               163,760         365,417          184,348        291,000              336,295          296,734           Non‐Operating Revenue 5000 Land Rents & Leases 78,033               42,704                           1,780 64,168          80,000                86,400            87,782             5901 EF Investment Interest 294                    2,351             15,588            2,022            5,750                  1,750               1,750                5905 EF Penalties and Interest 84                       ‐                      ‐                       ‐                     200                     ‐                       ‐                        Total Non‐Operating Revenue:78,411               45,055           17,367            66,189          85,950                88,150            89,532             Total Revenue:171,387$          208,816$       382,785$        250,538$      376,950$           424,445$        386,266$         Expenditures: Personnel Costs: 6000 Salaries 20,562               15,896           19,138            31,401          186,230              78,300            81,450             6001 Overtime 264                    1                     40                    ‐                     275                     350                  350                   6100 Medicare 260                    240                 329                  482                350                     1,200               1,250                6102 Workers' Compensation 1,077                 796                 1,059               1,854            3,508                  4,500               4,590                6200 Leave Time ‐                          (1,028)            2,220               ‐                     ‐                            6201 Retirement Benefits (15,920)              5,955             5,074               6,908            40,970                17,225            17,900             6202 Health Insurance 7,688                 4,761             5,486               8,778            9,040                  14,500            15,000             6210 Air Ambulance Benefit ‐                           ‐                       ‐                        ‐                     275                  275                   6211 Met Life ‐ Life Benefit 16                  ‐                           40 40 Total Personnel Costs:13,931               26,620           33,346            49,439          240,373              116,390          120,855           Non‐Personnel Costs: 7002 Postage and Freight 183                    100                 9                      487                500                     515                  523                   7004 Insurance 2,609                 2,556             2,954               1,668            3,190                  3,285               3,338                7006 Legal 786                    ‐                      ‐                       ‐                     ‐                           ‐                       ‐                        7009 Contracted Services 26,284               54,339           48,172            10,492          34,988                36,038            36,615             7015 Utilities 25,900               26,359           24,755            14,247          29,548                30,434            30,921             7016 Heating Fuel 2,126                 2,284             2,286               2,503            2,424                  6,000               6,096                7023 Inspection and Testing ‐                          ‐                      ‐                       ‐                     2,000                  2,000               2,032                7100 General Power for Resale 43,605               112,788         54,575            29,394          284,850              45,000            45,720             7211 Gas & Lube 7,333                 3,395             1,619               3,740            6,651                  6,851               6,961                7215 Operating Supplies 2,307                 980                 2,311               618                1,100                  1,133               1,151                7216 Maintenance & Repair 11,636               11,570           2,435               2,594            8,000                  8,240               8,372                7217 Small Tools & Equipment 424                    437                 284                   ‐                     ‐                           1,300               1,321                7302 Travel & Subsistence ‐                           ‐                       ‐                        ‐                     ‐                           3,888               3,950                7303 Education & Training ‐                          ‐                      ‐                       ‐                     ‐                           800                  813                   7321 Harbor General Indirect 00 00‐                      55,728            56,620             7322 Harbor Admin Indirect ‐                           ‐                       ‐                        ‐                     ‐                           61,947            62,938             7324 Gen Fund Indirect Costs ‐                          ‐                      ‐                       ‐                           57,084            57,997             7325 Harbor Internal Cost Allocation (137,087)           (138,732)        (143,045)         (73,590)         (147,180)            ‐‐                        7808 Bad Debt Expense ‐                          ‐                      ‐                       ‐                     1,000                  ‐                       ‐                        7900 Depreciation Expense ‐                     1,650,504      849,648          ‐                     850,042              800,000          800,000           8001 Unrealized Loss on Investments 1,357                 6,793             1,497               683                ‐                           ‐                       ‐                        Total Non‐Personnel Costs:(12,539)              1,733,372     847,499          (7,164)           1,077,113          1,120,243       1,125,367        Total Expenditures:1,392$               1,759,993     880,846$        42,275$        1,317,485$        1,236,633$     1,246,222$      Note* It was decided not to continue this internal allocation within the SMIC enterprise fund.  Historically, this was done because the SMIC General departme did not have revenue, so funds were transferred from the revenue‐earning departments into SMIC General to cover operations expenses.  SMIC Gener has substantial revenue now that lease and boat storage is being coded there, so the internal reallocation is no longer necessary SMIC ‐ General (12000‐2500)  Expense Budget Resolution 2024-059 143 SMIC Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget 2026  Budget Revenue: Operating Revenue 5101 Moorage 68,281               72,283                           83,740 50,030           71,500          73,645           74,823            5102 Wharfage 26,214               14,781            103,367           89,671           59,785          89,671           91,106            5106 SMIC Power Sales 2,789                  7,636              24,118             9,806             1,325             1,325             1,346              5110 Crane Fees 3,188                  5,963              2,436               676                1,913             1,000             1,016              5153 Fuel Pumping Fee ‐                           397                 1,348               881                842                842                855                 5800 Labor & Services ‐                           ‐                       ‐                        ‐                      100                103                105                 Total Operating Revenue:100,472             101,060         215,008          151,063        135,465        166,586        169,251         Non‐Operating Revenue 5000 Land Rents & Leases 51,740               26,305                           28,023 ‐                      27,242          ‐                       Total Non‐Operating Revenue:51,740               26,305           28,023             ‐                      27,242          ‐                      ‐                       Total Revenue:152,212$           127,365$       243,031$        151,063$      162,707$      166,586$      169,251$       Expenditures: Personnel Costs: 6000 Salaries 907                     4,628              2,050               917                5,278             5,000             5,200              6001 Overtime 79                       ‐                       64                     ‐                      100                100                100                 6100 Medicare 16                       67                    32                     13                   60                  60                   60                    6102 Workers' Compensation 84                       173                 48                     21                   200                200                205                 6200 Leave Time ‐                           ‐                       5,285               ‐                      ‐                     ‐                      ‐                       6201 Retirement Benefits 317                     1,211              543                   202                1,160             1,000             1,040              6202 Health Insurance 48                       1,491              865                   794                2,100             2,000             2,080              6211 Met Life ‐ Life Benefit ‐                           ‐                       ‐                        1                     ‐                     55 Total Personnel Costs:1,450                  7,570              8,887               1,948             8,898            8,365             8,690              Non‐Personnel Costs: 7004 Insurance 6,334                  8,090              10,180             5,558             8,053             8,295             8,428              7009 Contracted Services 6,108                  2,234              5,253               125                8,888             5,000             5,080              7023 Inspection & Testing ‐                           ‐                       ‐                        ‐                      2,500             2,500             2,540              7216 Maintenance & Repair 1,202                   ‐                       158                   107                1,500             1,500             1,524              7302 Travel & Subsistence ‐                           ‐                       ‐                        ‐                      ‐                     4,005             4,069              7321 Harbor General Indirect 2332 2360 2430 1249.98 2,500             36,133           36,711            7322 Harbor Admin Indirect 2,739                  2,266              2,645               1,362             2,725             40,165           40,808            7323 SMIC General Indirect 4,935                  4,994              5,150               2,648             5,295              ‐                      ‐                       7324 Gen Fund Indirect Costs 53,733               101,993         105,050           54,100           108,200        37,012           37,604            7900 Depreciation Expense ‐                           ‐                       57,523             ‐                      57,550          50,000           50,000            Total Non‐Personnel Costs:77,383               121,937         188,390          65,150          197,211        184,610        186,764         Total Expenditures:78,833$             129,507$       197,276$        67,098$        206,109$      192,975$      195,454$       Note:  The SMIC Basin GL code is a combination of three historical GL codes (2501 Fisherman's Float, 2502 SMIC North Dock, 2503 SMIC East Dock) that were cons 2021 actual revenue and expenditure numbers have been generated by adding these three GL codes together, since they were still separate at that time SMIC ‐ Basin (12000‐2501)  Expense Budget Resolution 2024-059 144 SMIC Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget 2026  Budget Revenue: Operating Revenue 5103 Boat Lift Fees 239,450             225,787                277,950 112,103        275,861        284,137        288,683         5104 Storage Fees 167,272             255,450                ‐   ‐ ‐ ‐  5109 Washdown Pad Fees 15,145               12,686 7,200 1,357            ‐ 11,400          11,400           5800 Labor & Services 1,076 139 ‐ 100                700               700                711                 Total Operating Revenue:422,943             494,062               285,150                113,559        276,561        296,237        300,794         Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 68,251               83,744 86,021 30,225          79,678          60,200          62,600           6001 Overtime 2,202 3,134 2,242 925                1,500            2,000            2,000             6100 Medicare 1,174 1,305 1,293 473                1,125            1,125            1,175             6102 Workers' Compensation 4,749 4,217 4,412 1,580            4,085            4,000            4,080             6200 Leave Time 5,291 (3,516) 612 ‐ ‐ ‐ ‐  6201 Retirement Benefits 19,619               22,068 22,021 6,853            17,530          15,000          15,600           6202 Health Insurance 34,950               30,706 27,667 11,063          27,565          26,500          27,560           6211 Met Life ‐ Life Benefit ‐ ‐ ‐ 21 ‐ 45 45  Total Personnel Costs:136,236             141,657               144,267                51,140          131,483        108,870        113,060         Non‐Personnel Costs: 7002 Postage and Freight 627 2,157 3,683 ‐ 1,901            1,958            1,989             7004 Insurance 11,536               11,682 12,243 6,245            14,506          14,942          15,181           7009 Contracted Services ‐ 125 4,083 ‐ 1,200            32,000          32,512           7023 Inspection & Testing ‐ ‐ ‐ ‐ 1,500            5,000            5,080             7211 Gas & Lube 1,991 6,425 8,428 2,535            8,653            8,913            9,056             7215 Operating Supplies 1,388 1,058 1,907 32 850               876                890                 7216 Maintenance & Repair 13,195               24,316 28,213 2,132            30,000          52,000          52,832           7321 Harbor General Indirect Costs 62,976               63,732 65,645 33,807          67,615          53,975          54,839           7322 Harbor Admin Indirect Costs 73,960               61,164 63,000 32,445          64,890          59,998          60,958           7323 SMIC General Indirect 132,152             133,738                137,895                70,943          141,885         ‐ ‐  7324 Gen Fund Indirect Costs 44,683               45,219 46,575 23,985          47,970          55,289          56,174           7900 Depreciation Expense ‐ ‐ 211,635                ‐ 211,733        175,000        175,000         8104 Motor Pool Rent ‐ ‐ 50,000 25,000          50,000          50,000          50,000           Total Non‐Personnel Costs:342,508             349,616               633,307                197,125        642,703        509,951        464,510         Total Expenditures:478,744$          491,273$             777,574$              248,265$      774,186$     618,821$      577,570$       SMIC ‐ 330‐Ton Lift (12000‐2504)  Expense Budget Resolution 2024-059 145 SMIC Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget 2026  Budget Revenue: Non‐Operating Revenue 5000 Land Rents & Leases 67,600               67,600                           67,600 33,800           71,750          77,490           78,730            Total Non‐Operating Revenue:67,600               67,600           67,600             33,800          71,750          77,490          78,730           Total Revenue:67,600$             67,600$         67,600$          33,800$        71,750$        77,490$        78,730$         Expenditures: Non‐Personnel Costs: 7324 Gen Fund Indirect Costs 1,479                  1,497              1,545               795                1,590             13,107           13,317            7900 Depreciation Expense ‐                      ‐                       531,428           ‐                      531,675        460,000        460,000         Total Non‐Personnel Costs:1,479                  1,497              532,973          795                533,265        473,107        473,317         Total Expenditures:1,479$               1,497$           532,973$        795$              533,265$      473,107$      473,317$       SMIC ‐ Syncrolift (12000‐2505)  Expense Budget Resolution 2024-059 146 Parking Enterprise Fund The Parking Enterprise Fund is established to create a funding source for replacement of existing parking lots, including costs of maintaining and ugrapding the parking lots in the harbor and downtown areas. The primary revenue source of this fund is parking fees. The primary expenses of this fund are maintenance and repair of the parking lots and personnel costs associated with enforcement. Financial records of the Parking Enterprise Fund are maintained on the accrual basis of accounting. Resolution 2024-059 147 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*:913,627 Cash is provided by (used for): Change in net position $155,652 $167,273 $155,652 Add expense items not affecting cash Depreciation 27,500 35,000 27,500 Net cash provided by operations $183,152 $202,273 $183,152 Other uses of cash None Net increase (decrease) in cash $183,152 $202,273 $183,152 Estimated ending cash balance $1,096,779 $1,299,052 $1,482,204 * Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024,2025 and 2026 Resolution 2024-059 148 ParkingFund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Revenue 13000-2900 General Operations 429,173$ 435,960$ Total:429,173$ 435,960$ Non-operating revenue: 429,173$ 435,960$ Expenditures 13000-0900 Debt Service -$ -$ 13000-2900 General Operations 227,966$ 212,835$ Total:227,966$ 212,835$ Transfers Out:33,934$ 34,477$ Total Expenditures:261,900$ 247,312$ Revenue over expenses:167,273$ 188,648$ Depreciation Expense:35,000$ 25,000$ Motor Pool Rent:8,965$ 8,965$ Total Expenditures Less Depreciation & Motor Pool:123,308$ 154,683$ 305,865$ 281,277$ Revenue over Expenditures (less depreciation expense and Motor Pool Rent): Resolution 2024-059 149 Parking Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 5200 S. Harbor Lot 152,841 137,627 128,864 40,291 135,932 144,088 146,393 5201 N. Harbor Lot 183,439 165,225 104,649 42,602 118,985 126,124 128,142 5202 NE Ramp Lot 30,481 13,579 36,809 4,625 48,608 51,524 52,348 5204 S. Harbor Uplands Lot 21,738 19,136 21,392 6,978 19,517 20,688 21,019 5205 Slip Holder Parking Passes 21,211 20,234 12,991 17,149 26,656 28,255 28,707 5206 Employee Passes 1,729 3,178 1,262 1,050 7,475 7,924 8,051 5207 Miscellaneous Parking Fees - 2,069 765 1 251 - - 5208 SW Harbor Lot 1,280 - - - - - 5209 Company Vehicle Pass 327 327 - - 327 347 353 5210 Vehicle w/ Trailer 8,785 9,533 6,544 18,660 15,833 16,783 17,052 5211 Visitor Parking Permits 6,916 4,206 2,991 9,793 3,821 4,050 4,115 5212 Fines - Parking Tickets 2,318 935 -22,875 2,301 24,390 24,780 5899 Miscellaneous Revenue (260) (50) --- - Total Operating Revenue:430,806 375,998 316,267 164,023 379,706 424,173 430,960 Non-Operating Revenue: 5901 EF Investment Interest 3,002 4,094 31,114 3,632 10,500 5,000 5,000 5904 EF Misc Interest Revenue - 16,321 15,980 - - - - Total Non-Operating Revenue:3,002 20,415 47,095 3,632 10,500 5,000 5,000 Total Revenue:433,808$ 396,413$ 363,361$ 167,655$ 390,206$ 429,173$ 435,960$ Expenditures: Personnel Costs: 6000 Salaries 3,072 9,922 17,337 20,788 53,253 85,020 88,400 6001 Overtime 43 0 - 237 500 750 750 6100 Medicare 56 631 900 1,008 500 4,000 4,160 6101 Unemployment Insurance (153) - - - 290 - - 6102 Workers' Compensation 44 37 64 830 668 2,500 2,550 6200 Leave Time (278) 1,476 359 - - - - 6201 Retirement Benefits 659 8,122 8,530 2,045 4,290 12,000 12,450 6202 Health Insurance 2,393 5,058 8,597 6,476 10,612 12,500 13,000 6210 Air Ambulance Benefit - - - - - 230 230 6211 Met Life - Life Benefit - - - 5 - 5 5 Total Personnel Costs:5,836 25,245 35,787 31,388 70,113 117,005 121,545 Non-Personnel Costs: 7001 Communications 994 818 666 614 1,700 1751 1779 7002 Postage and Freight 359 265 - 211 551 568 577 7003 Bank and Credit Card Fees 17,347 11,949 22,875 1,384 12,071 12,433 12632 7004 Insurance 1,719 1,173 833 278 1,604 2,085 2118 7006 Legal 786 - - - 2,000 2,060 2093 7009 Contracted Services 7,603 5,800 19,287 9,918 14,500 14,935 15174 7015 Utilities 851 852 852 426 939 967 982 7211 Gas & Lube - - - 826 - - 0 7212 Uniform Allowance - 251 937 230 400 412 419 7213 Safety Equipment - -- 73 - - 0 7215 Operating Supplies 5,444 9,876 4,166 4,369 10,000 10,300 10465 7216 Maintenance & Repair 4,903 4,000 4,300 1,107 6,300 6,489 6593 7217 Small Tools & Equipment 37 2,480 - - 1,000 1,030 1046 Parking - General (13000-2900) Expense Budget Resolution 2024-059 150 Electric Enterprise Fund The Electric Enterprise Fund is established to account for the provision of electrical service to the residents to the City and other areas within the electrical service area. The primary revenues of the Electric Enterprise Fund are charges to various user classes: residential, small general service, large general service, harbor power sales and street and yard lights. The financial records of the Electric Enterprise Fund are maintained on the accrual basis of accounting. There are capital projects (infrastructure repair and shore power) which are related to the electric utility which are separately accounted for. Those funds are not included in this budget. Resolution 2024-059 151 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 01/01/2024 $6,286,651 a) Cash is provided by (used for): Change in net position ($1,352,418)$0 $0 Add expense items not affecting cash Depreciation 1,585,000 1,853,433 1,879,780 Net cash provided by operations $232,582 $1,853,433 $1,879,780 Other sources (uses) of cash Debt principal payments (205,000) (370,000) (390,000) Net increase (decrease) in cash $27,582 $1,483,433 $1,489,780 Estimated ending cash balance $6,314,233 $7,797,666 $9,287,446 a) Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024, 2025 and 2026 Resolution 2024-059 152 Electric Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 15000-3000 General Operations 16,076,824$ 16,334,053$ Total:16,076,824$ 16,334,053$ Non-operating revenue:121,067$ 123,004$ Total Revenue:16,197,891$ 16,457,057$ Expenditures 15000-0900 Debt Service Expense 947,418$ 951,543$ 15000-3000 General Operations 5,892,649$ 6,006,752$ 15000-3001 Admin 543,226$ 548,611$ 15000-3004 Transmission Operations & Maintenance 492,518$ 498,118$ 15000-3005 Distribution Operations & Maintenance 252,763$ 253,607$ 15000-3006 Wholesale Power Costs 6,535,803$ 6,640,376$ 15000-3007 Work Orders 247,368$ 251,326$ Total:14,911,745$ 15,150,333$ 1,286,146$ 1,306,724$ Total Expenditures 16,197,891$ 16,457,057$ Revenue over expenses:0$ 0$ Motor Pool Rent:206,705$ 206,705$ Depreciation Expense:1,646,728$ 1,673,075$ Total Expenditure less Motor Pool Rent & Depreciation Expense:14,344,458$ 14,577,277$ 14,344,459$ 14,577,277$ *Transfers out: Transfers to General Fund:1,286,146$ 1,306,724$ Transfers to Electric MRRF -$ -$ 1,286,146$ 1,306,724$ Transfers Out* Revenue over Expenditures (less depreciation expense and Motor Pool Rent): Resolution 2024-059 153 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actuals (6/30) 2024 Final Budget Proposed 2025 Budget Proposed 2026 Budget Revenue: Operating Revenue 5300 Residential 1,681,663 1,678,200 1,742,309 1,270,615 2,569,667 2,432,200 2,471,115 5302 Residential fuel factor 1,599,022 1,780,206 1,800,307 1,077,886 1,815,187 1,868,660 1,898,559 5303 Residential customer charge 543,619 547,658 547,572 277,326 541,942 525,630 534,040 5310 SG Service 952,671 1,010,302 1,053,676 733,837 1,526,601 1,490,350 1,514,196 5312 SG fuel factor 826,087 1,002,547 1,036,912 592,395 957,112 1,098,260 1,115,832 5313 SG Customer Charge 275,960 284,413 288,067 145,290 254,712 277,460 281,899 5320 LG Service 1,360,301 965,674 908,359 894,941 1,923,902 1,403,480 1,425,936 5322 LG fuel factor 2,335,894 2,217,909 2,061,105 1,162,497 2,153,973 2,270,098 2,306,420 5323 LG customer charge 46,722 41,923 42,186 21,209 47,574 41,305 41,966 5324 LG demand charge 1,740,603 1,451,554 1,379,516 654,075 1,565,309 1,643,260 1,669,552 5327 RES Alternate Energy (50) (274) (448) - - - - 5340 Spec. Contract Energy 191,051 - - - - - - 5342 Special Contract fuel factor 207,077 - - - - - - 5343 Spec. Contract customer charge 530 - - - - - - 5345 Special Contract Demand 223,141 - - - - - - 5350 Harbor Fund Power Sales 206,231 223,533 205,765 158,638 442,873 280,000 284,480 5352 Harbor power fuel factor 171,062 215,815 192,893 120,396 459,930 195,000 198,120 5360 Street & Yard 76,419 76,314 77,803 40,757 77,877 80,775 82,067 5362 Yard Light Fuel 6,401 7,809 8,521 5,115 7,592 8,900 9,042 5370 Industrial Service - 381,869 381,330 318,771 858,500 458,060 465,389 5371 Industrial Customer Charge - 3,372 3,600 1,800 754 3,600 3,658 5372 Industrial Demand Charge - 627,413 670,360 275,275 126,254 700,000 711,200 5373 Industrial Fuel Factor - 1,066,628 1,038,470 532,900 1,065,550 1,015,095 1,031,337 5800 Labor & Services 267 - - 333 - - - 5801 Turn on Fees 22,936 21,175 13,255 3,713 18,258 12,000 12,192 5802 Equipment Rental 1,350 - 14,755 - 5,484 5,000 5,080 5803 Joint Pole Use 10,212 10,212 10,212 - 10,314 10,000 10,160 5804 Work Order Revenue 76,494 816,556 256,927 - 257,691 257,691 261,814 5805 Chugach Coop Divid.148,682 - - - - - - 5890 Collection of Doubtful Accounts 604 - 142 - - - - 5899 Misc Revenue 2,068 1,278 51,722 10,380 - - - Total Operating Revenue:12,707,017 14,432,086 13,785,316 8,298,149 16,687,056 16,076,824 16,334,053 Non-Operating Revenue 5901 EF Investment Interest 17,917 118,977 389,811 22,124 195,000 36,050 36,627 5905 EF Penalties and Interest 18,874 23,090 22,572 35,367 26,800 27,604 28,046 5941 Amort. Bond Premium 13,834 13,834 55,741 - 55,741 57,413 58,332 Total Non-Operating Revenue:50,625 155,901 468,124 57,491 277,541 121,067 123,004 Total Revenue:12,757,642 14,587,987 14,253,440 8,355,640 16,964,597 16,197,891 16,457,057 Electric Revenue (15000-0000) Expense Budget Resolution 2024-059 154 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actuals (6/30) 2024 Final Budget Proposed 2025 Budget Proposed 2026 Budget Expenditures: Personnel Costs: 6000 Salaries 541,375 566,483 549,234 265,711 802,990 640,975 666,615 6001 Overtime 40,553 35,996 45,706 18,945 34,170 55,000 55,000 6002 Standby Time 6,377 5,670 162,191 65,589 141,595 125,000 125,000 6100 Medicare 9,206 9,354 11,682 5,135 8,706 13,000 13,500 6101 Unemployment Insurance - - 3,751 - - 0 0 6102 Workers' Compensation 19,694 4,169 18,697 7,549 15,111 24,307 24,307 6200 Leave Time 55,173 13,692 - - - 0 0 6201 Retirement Benefits 73,861 111,607 128,758 57,694 119,027 154,000 160,150 6202 Health Insurance 117,673 157,644 127,390 71,712 176,751 148,000 153,900 6203 In Lieu of FICA - - - - 5,100 0 0 6204 Electric Meal Allowance 4,899 3,781 25,106 3,291 6,528 10,000 10,000 6205 Electric Union Benefits 7,171 1,212 1,352 815 8,025 2,500 2,500 6210 Air Ambulance Benefit - - - 1,030 - 1,100 1,100 6211 Met Life - Life Benefit - - - - - 0 0 Total Personnel Costs:875,982 909,610 1,073,867 497,471 1,318,003 1,173,882 1,212,072 Non-Personnel Costs: 7000 Audit - - - - - - - 7001 Communications 9,291 6,559 12,104 6,297 7,650 12,854 13,060 7002 Postage and Freight 15,046 18,356 26,777 6,488 17,136 28,437 28,892 7003 Bank and Credit Card Fees 113,471 125,488 129,302 25,475 150,000 137,319 139,516 7004 Insurance 97,260 110,878 136,256 74,025 124,057 144,704 147,019 7006 Legal 11,100 16,717 56,837 5,441 45,000 60,361 61,327 7009 Contracted Services 152,741 74,103 85,214 164,469 1,175,000 831,784 846,146 7010 Engineering 30,104 426,423 19,980 5,625 51,000 21,219 21,558 7011 Testing - 881 4,408 3,274 17,500 17,500 17,780 7012 Other Special Services 9,235 8,940 - 20 4,500 - - 7015 Utilities 6,034 8,744 182,577 6,457 11,920 19,310 19,619 7016 Heating Fuel 7,817 19,238 24,190 10,982 36,720 25,690 26,101 7017 Rents & Leases 3,513 4,249 2,689 501 6,222 2,856 2,901 7022 Software/SaaS - 30 - - - - - 7023 Inspection and Testing - -- - - - - 7103 Fuel for Generators 755 - 58,508 - 185,000 40,000 40,000 7210 Vehicle Supplies 20,262 25,084 24,978 14,540 20,000 26,527 26,951 7211 Gas & Lube 22,726 39,263 35,035 6,136 34,000 37,207 37,802 7212 Uniform Allowance 7,290 7,788 16,280 3,946 12,200 17,289 17,566 7213 Safety Equipment 4,355 13,757 2,200 1,493 22,900 2,336 2,374 7214 Janitorial Supplies - - - - - - - 7215 Operating Supplies 166,385 261,722 22,462 27,792 117,805 23,855 24,236 7216 Maintenance & Repair 10,728 4,537 21,344 632 37,400 22,667 23,030 7217 Small Tools & Equipment 11,766 10,060 4,414 10,238 20,000 10,000 10,160 7221 Operating Materials - - 1,144 98,723 387,311 411,324 417,905 7222 Computer Hardware - - - - - - - 7300 Advertising 2,608 3,921 9,708 4,689 4,500 - - 7301 Subscriptions & Dues 21,417 25,169 29,167 27,508 75,000 30,975 31,471 7302 Travel & Subsistence 2,651 6,047 4,677 108 8,500 10,000 10,160 7303 Education & Training 292 4,614 2,935 2,066 7,500 10,000 10,160 7304 Equipment Rent 1,563 - - - 5,000 - - 7307 GF Administrative Fee 976,322 1,005,612 1,035,780 533,428 1,066,855 1,013,512 1,029,728 7311 RRC - ERO Surcharge 2,221 23,720 12,251 - 25,191 25,594 7808 Bad Debt Expense 56,396 50,172 30,426 25,000 53,283 54,135 7810 Miscellaneous Expense 4,125 - 14,679 2,986 - 7900 Depreciation Expense - 1,583,677 1,550,591 - 1,585,000 1,646,728 1,673,075 8001 Unrealized Loss on Investments 1,636 - - - - - - 8010 Utility Deposit Intererest 2,461 964 108 68 1,500 115 117 8103 Capital Equipment 15,977 30,144 33,639 2,624 - 35,725 36,296 8104 Motor Pool Rent - - 50,000 25,000 50,000 - - Total Non-Personnel Costs:1,785,327 3,845,186 3,671,875 1,113,708 5,312,176 4,718,767 4,794,681 Total Expenditures:2,661,309 4,754,796 4,745,742 1,611,179 6,630,179 5,892,649 6,006,752 Electric Operations (15000-3000) Expense Budget Resolution 2024-059 155 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026  2021 Actual   2022  Actual   2023 Actual   2024  Actuals  (6/30)   2024 Final  Budget   Proposed 2025  Budget   Proposed  2026  Budget  Expenditures: Personnel Costs: 6000 Salaries 157,736             169,606           132,195           48,009              197,890          175,183         177,986            6001 Overtime (37)                      ‐                   409                   ‐                     ‐                   ‐                  ‐                    6002 Standby Time ‐                     ‐                   ‐                   ‐                    ‐                   ‐                  ‐                    6100 Medicare 3,473                 2,819               1,967               697                   2,875               2,540              2,581                6101 Unemployment Insurance ‐                     ‐                   5,445               ‐                    ‐                    6102 Workers' Compensation 674                    759                   580                   219                   865                  754                 766                    6200 Leave Time 19,417               1,651               ‐                   ‐                    ‐                   ‐                  ‐                    6201 Retirement Benefits 30,541               44,425             31,826             10,966              43,560            38,540           39,157              6202 Health Insurance 98,987               90,185             87,529             38,260              118,962          96,282           97,822              6205 Electric Union Benefits 100                    42                     12                     72                     50                     6210 Air Ambulance Benefit ‐                     ‐                   ‐                   49                     ‐                   ‐                  ‐                    6211 Met Life ‐ Life Benefit ‐                     ‐                   ‐                   23                     ‐                   ‐                  ‐                    Total Personnel Costs:310,891             309,486           259,963           98,295              364,202          313,299         318,312            Non‐Personnel Costs: 7001 Communications 1,089                 3,953               3,280               81                     12,000            3,483              3,539                7002 Postage and Freight 519                    74                     26                     25                     300                  28                   28                      7004 Insurance 216                    125                   114                   56                     346                  121                 123                    7006 Legal ‐                     546                   55,187             10,568              45,000            ‐                  ‐                    7009 Contracted Services 16,022               19,153             1,922               242                   18,000            ‐                    7011 Testing 600                    611                   ‐                   ‐                    600                  ‐                  ‐                    7012 Other Special Services 10,000               10,226             30                     ‐                    ‐                   32                   32                      7016 Heating Fuel 143                    ‐                   ‐                   ‐                    ‐                   ‐                  ‐                    7017 Rents & Leases 6,341                 ‐                   ‐                   ‐                    ‐                   ‐                  ‐                    7022 Software/SaaS ‐                     ‐                   474                   238                   5,000               503                 511                    7210 Vehicle Supplies ‐                     523                   ‐                   ‐                    ‐                   ‐                  ‐                    7211 Gas & Lube 1,153                 1,049               231                   ‐                    1,700               245                 249                    7212 Uniform Allowance ‐                     ‐                   ‐                   ‐                    500                  ‐                  ‐                    7213 Safety Equipment ‐                     ‐                   ‐                   ‐                    500                  ‐                  ‐                    7215 Operating Supplies 2,386                 2,254               5,223               558                   73,805            5,547              5,636                7216 Maintenance & Repair 365                    ‐                   ‐                   ‐                    500                  ‐                  ‐                    7217 Small Tools & Equipment ‐                     ‐                   ‐                   ‐                    3,500               ‐                  ‐                    7221 Operating Materials ‐                     ‐                   ‐                   ‐                    ‐                   ‐                  ‐                    7222 Computer Hardware ‐                     ‐                   ‐                   ‐                    ‐                   ‐                  ‐                    7300 Advertising 3,272                 3,323               106                   250                   5,500               113                 114                    7301 Subscriptions & Dues 14,700               1,906               900                   ‐                    6,500               956                 971                    7302 Travel & Subsistence 7,426                 6,483               2,207               176                   16,000            5,000              5,080                7303 Education & Training 530                    7,748               359                   910                   6,750               7,000              7,112                7304 Equipment Rent ‐                     405                   131                   ‐                    1,500               139                 141                    7810 Miscellaneous Expense 200                    ‐                   52                     (161)                  ‐                   55                   56                      8103 Capital Equipment ‐                     ‐                   ‐                   ‐                    ‐                   ‐                  ‐                    8104 Motor Pool Rent 271,029             299,780           35,000             17,500              35,000            206,705         206,705            Total Non‐Personnel Costs:335,991             358,159           105,242           30,443              233,001          229,927         230,299            Total Expenditures:646,882             667,645           365,205           128,738           597,203          543,226         548,611            Electric Administration (15000‐3001)  Expense Budget Resolution 2024-059 156 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actuals (6/30) 2024 Final Budget Proposed 2025 Budget Proposed 2026 Budget Expenditures: Personnel Costs: 6000 Salaries 5,500 26,883 4,235 1,402 24,918 4,498 4,570 6001 Overtime 3,475 33,681 10,307 648 24,690 10,946 11,121 6100 Medicare 148 876 211 30 1,220 224 228 6102 Workers' Compensation 462 1,859 354 50 2,325 376 382 6200 Leave Time - - - - - - - 6201 Retirement Benefits 2,004 10,136 2,228 286 16,840 2,366 2,404 6202 Health Insurance 2,526 9,235 1,250 72 9,645 1,328 1,349 6205 Electric Union Benefits 24 116 33 1 145 35 36 6210 Air Ambulance Benefit - - - - - - - 6211 Met Life - Life Benefit - - - - - - - Total Personnel Costs:14,139 82,786 18,618 2,489 79,783 19,772 20,088 Non-Personnel Costs: 7002 Postage and Freight - - - - - - 7009 Contracted Services 402,390 824,070 249,212 - 400,000 400,000 7010 Engineering - - - - - - 7012 Other Special Services - - - - - - 7017 Rents & Leases 16,500 16,633 16,710 16,400 17,746 18,030 7022 Software/SaaS - - - - 55,000 60,000 7210 Vehicle Supplies - 106 - - - - 7211 Gas & Lube - - - - - - 7215 Operating Supplies - 6,445 - - - - 7216 Maintenance & Repair - - - - - - 7217 Small Tools & Equipment - - - - - - 7221 Operating Materials - - - - - - 7301 Subscriptions & Dues 33 - - - - - 7302 Travel & Subsistence - - - - - - 7304 Equipment Rent - - - - - - 7810 Miscellaneous Expense - - - - - - Total Non-Personnel Costs:418,923 847,254 265,922 16,400 472,746 478,030 Total Expenditures:433,062 930,040 284,540 18,889 492,518 498,118 Electric Transmissions Operations & Maintenance (15000-3004) Expense Budget Resolution 2024-059 157 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actuals (6/30) 2024 Final Budget Proposed 2025 Budget Proposed 2026 Budget Expenditures: Personnel Costs: 6000 Salaries 5,717 9,369 3,534 1,190 13,515 3,753 3,813 6001 Overtime 49,944 38,178 34,241 18,451 44,705 36,364 36,946 6002 Standby Time - - - - - - - 6100 Medicare 918 684 637 285 1,030 676 687 6102 Workers' Compensation 2,393 1,408 994 392 1,650 1,055 1,072 6200 Leave Time - - - - - - - 6201 Retirement Benefits 12,714 7,659 6,423 2,805 12,810 6,821 6,930 6202 Health Insurance 8,879 6,373 3,815 2,259 8,550 4,052 4,116 6204 Electric Meal Allowance 1,921 420 - - 600 - - 6205 Electric Union Benefits 82 87 40 29 100 42 43 6210 Air Ambulance Benefit - - - - - - - 6211 Met Life - Life Benefit - - - - - - - Total Personnel Costs:82,568 64,178 49,683 25,411 82,960 52,763 53,607 Non-Personnel Costs: 7009 Contracted Services 9,434 - - - - 200,000 200,000 7215 Operating Supplies 36,818 - 26,450 - 97,805 - - Total Non-Personnel Costs:46,252 - 26,450 - 97,805 200,000 200,000 Total Expenditures:128,820 64,178 76,133 25,411 180,765 252,763 253,607 Electric Distribution Operations & Maintenance (15000- 3005) Expense Budget Resolution 2024-059 158 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026  2021 Actual   2022  Actual   2023 Actual   2024  Actuals  (6/30)   2024 Final  Budget   Proposed 2025  Budget   Proposed  2026  Budget  Expenditures: Non‐Personnel Costs: 7101 Chugach Power Purchases 3,455,322         3,457,916        3,207,089        1,509,274        4,491,920        3,405,929      3,460,423         7102 Power Fuel Costs 2,569,178         2,893,156        2,947,151        1,285,799        3,819,176        3,129,874      3,179,952         Total Non‐Personnel Costs:6,024,500         6,351,072       6,154,240       2,795,073        8,311,096       6,535,803      6,640,376        Total Expenditures:6,024,500         6,351,072       6,154,240       2,795,073        8,311,096       6,535,803      6,640,376        Electric Distribution Wholesale Power (15000‐3006)  Expense Budget Resolution 2024-059 159 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026  2021 Actual   2022  Actual   2023 Actual   2024  Actuals  (6/30)   2024 Final  Budget   Proposed 2025  Budget   Proposed  2026  Budget  Expenditures: Personnel Costs: 6000 Salaries 63,054               98,233             170,084           28,323              72,320             180,629         183,519            6001 Overtime 4,906                 5,152               202,376           21,692              1,525               214,924         218,363            6002 Standby Time ‐‐699 (699) ‐742                 754  6100 Medicare 1,035                 1,495               5,450               716 1,050               5,788              5,880                6102 Workers' Compensation 1,915                 2,822               9,104               1,055                2,540               9,668              9,823                6200 Leave Time ‐‐‐‐ ‐‐ ‐ 6201 Retirement Benefits 16,526               18,408             49,858             7,311                15,910             52,949           53,797              6202 Health Insurance 15,495               21,242             39,196             6,321                16,125             41,626           42,292              6204 Electric Meal Allowance ‐‐803 ‐ ‐852                 866  6205 Electric Union Benefits 150 205 518 67 200 551                 559  6210 Air Ambulance Benefit ‐‐‐‐ ‐‐ ‐ 6211 Met Life ‐ Life Benefit ‐‐‐‐ ‐‐ ‐ Total Personnel Costs:103,081             147,558           478,087           64,786              109,670           507,729         515,853            Non‐Personnel Costs: 7009 Contracted Services ‐30,740             ‐‐ ‐‐ ‐ 7010 Engineering 5,205                 18,039             ‐‐ ‐‐ ‐ 7016 Heating Fuel 400 ‐‐‐ ‐‐ ‐ 7017 Rents & Leases ‐‐‐6,510                ‐‐ ‐ 7103 Fuel for Generators ‐‐166,344           ‐ ‐ 7211 Gas & Lube ‐215 ‐997 ‐‐ ‐ 7215 Operating Supplies 1,838                 103,290           1,802               ‐ ‐1,914              1,944                7216 Maintenance & Repair ‐‐22,882             ‐ ‐24,301           24,689              7221 Small Tools & Equipment ‐‐232 ‐ ‐246                 250  7301 Subscriptions & Dues 60 ‐‐‐ ‐‐ ‐ 7302 Travel & Subsistence ‐‐178 ‐ ‐189                 192  7810 Miscellaneous Expense ‐‐1,520               ‐ ‐1,614              1,640                8200 Work Order Sal/Benefit Credits (19,164)              ‐22,500             ‐ ‐23,895           24,277              8201 Work Order Operating Supply Credits (9,668)                ‐13,487             ‐ ‐(312,520)        (317,520)          8202 Work Order New Service/Upgrade Credits 10,648               ‐‐‐ ‐‐ ‐ Total Non‐Personnel Costs:(10,681)             152,284           228,945           7,507                ‐(260,361)        (264,527)          Total Expenditures:92,400               299,842           707,032           72,293              109,670           247,368         251,326            Electric Distribution Work Orders(15000‐3007)  Expense Budget Resolution 2024-059 160 Electric Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals (6/30) 2024 Budget Proposed 2025 Budget 2026 Budget Expenditures: Personnel Costs: 6201 Retirement Benefits 20,086 (728,470) (98,698) - - - - Total Personnel Costs:20,086 (728,470) (98,698) - - - - Non-Personnel Costs: 8012 Debt Service Interest Expense 159,700 465,852 582,533 24,425 576,700 561,242 545,367 8013 Amortize Deferred Loss on Bonds - - 16,176 - - 16,176 16,176 8014 Bond Issue Costs - 90,380 - - - - - 8300 Debt Service Principal - - - 205,000 370,000 390,000 Total Non-Personnel Costs:159,700 556,232 598,709 24,425 781,700 947,418 951,543 Total Expenditures:179,786$ (172,238)$ 500,011$ 24,425$ 781,700$ 947,418$ 951,543$ Electric - Debt Service (15000-0900) Expense Budget Resolution 2024-059 161 Water Enterprise Fund The Water Enterprise Fund accounts for the provision of public drinking water to the community of Seward. Revenues are based on user chargers to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, boat harbor, and industrial. The financial records of the Water Enterprise Fund are maintained on the accrual basis of accounting. Resolution 2024-059 162 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*:4,054,847 Cash is provided by (used for): Change in net position ($174,296) $330,338 $316,693 Add expense items not affecting cash: Depreciation 417,000 416,000 417,000 Net cash provided by (used for) operations $242,704 $746,338 $733,693 Other sources (uses) of cash Debt principal payments (a) ($147,776) ($149,993) ($152,243) Net increase (decrease) in cash $242,704 $746,338 $733,693 Estimated ending cash balance:$4,297,551 $5,043,889 $5,777,582 * Ties to December 31, 2023 cash and investment balance per ACFR For Fiscal Year 2023, 2024 ,2025 and 2026 Resolution 2024-059 163 Water Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Budget Budget Revenue 17000-0000 General Operations 2,052,094$ 2,084,927$ Total:2,052,094$ 2,084,927$ Non-operating revenue:31,000$ 31,000$ 2,083,094$ 2,115,927$ Expenditures 17000-4000 General Operations 1,499,416$ 1,544,201$ 17000-0900 Debt Service Interest 6,851$ 4,602$ 17000-4002 SMIC 82,321$ 83,638$ Total:1,588,588$ 1,632,440$ 164,167$ 166,794$ Total Expenditures 1,752,755$ 1,799,234$ Revenue over expenses:330,338$ 316,693$ Depreciation Expense:405,000$ 425,000$ Motor Pool Rent:3,550$ 5,000$ Total Expenditures Less Depreciation & Motor Pool:1,344,205$ 1,369,234$ 1,674,544$ 1,685,927$ Transfers Out Revenue over Expenditures (less depreciation expense and Motor Pool Rent): Resolution 2024-059 164 Water Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Revenue: Operating Revenue 5300 Residential 519,329             468,271                     473,458 243,653        542,461            558,735            567,675          5310 SG Service 183,729             269,649         276,228          140,366        172,809            177,993            180,841          5320 LG Service 415,556             541,264         518,837          150,988        818,801            843,365            856,859          5330 SMIC Sales 35,556               47,291           55,576            31,969          51,639              53,188               54,039            5340 Special Contracts 206,381             135,195         138,834          18,115          207,256            213,474            216,889          5801 Turn‐on Fees 14,262               16,715           9,851               9,014            16,518              17,014               17,286            5804 Work Order Revenue 232 ‐ ‐ ‐ ‐  5806 Ship Water 2,288 39,930           47,910            3,367            40,082              41,284               41,945            5807 Hydrant Rentals 133,962             138,323         138,713          68,201          140,208            144,414            146,725          5899 Miscellaneous 12,462               22,138           9,510               30,095          2,550                 2,627                 2,669              Total Operating Revenue:1,523,758         1,678,777     1,668,918       695,768        1,992,324         2,052,094         2,084,927      Non‐Operating Revenue 5900 EF Investment Interest 5,453 29,172                       161,857 16,064          57,000              30,000               30,000            5905 EF Penalties and Interest 443 622                 484 1,252            1,000                 1,000                 1,000              Total Non‐Operating Revenue:5,896 29,794           162,341          17,317          58,000              31,000               31,000            Total Revenue:1,529,654$       1,708,571$   1,831,259$     713,084$      2,050,324$      2,083,094$       2,115,927$    Water ‐ Revenue (17000‐0000)  Expense Budget Resolution 2024-059 165 Water Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed 2026  Budget Revenue: Non‐Operating Revenue 5920 PERS on behalf paid by SOA 22,174 (6,662)                            4,019 ‐ ‐ ‐  Total Revenue:22,174$            (6,662)$         4,019$             Expenditures: Personnel Costs: 6000 Salaries 173,872            205,007         195,043          102,064        164,080             178,750         185,900              6001 Overtime 13,827 15,246           19,381            4,998            8,200 10,000           10,000                6002 Standby Time 6,542 14,987           14,760            7,484            11,600               15,000           15,000                6100 Medicare 2,893 3,289             3,479              1,660            2,560 3,250             3,380  6102 Workers' Compensation 8,188 7,196             7,497              3,680            6,080 6,500             6,630  6200 Leave Time 31,694 5,404             (4,946)             ‐ ‐ ‐ ‐  6201 Retirement Benefits (20,059)             45,050           56,366            24,733          36,100               41,525           43,185                6202 Health Insurance 77,721 133,010         110,052          61,005          104,356             100,000         104,000              6210 Air Ambulance Benefit ‐ ‐ 51 505               ‐ 345                345  6211 Met Life ‐ Life Benefit ‐ ‐ ‐ 57 ‐ 125 125 Total Personnel Costs:294,678            429,188        401,683          206,187        332,976             355,495         368,565              Non‐Personnel Costs: 7001 Communications 7,349 8,203             7,430              8,489            7,500 10,000           10,160  7002 Postage and Freight 2,122 3,582             4,789              1,666            2,572 2,649             2,691  7003 Bank and Credit Card Fees 12,491 12,322           12,874            2,336            12,000               12,360           12,558  7004 Insurance 24,070 29,187           35,616            19,245          30,941               31,869           32,379  7006 Legal 786 ‐ ‐ ‐ 5,000 5,150             5,232  7009 Contracted Services 15,772 19,160           19,738            523               21,000               21,630           21,976  7010 Engineering ‐ 14,999           7,370              ‐ 10,000               10,300           10,465  7011 Testing 6,320 9,265             206 4,470            2,000 1,000             1,016  7015 Utilities 187,145            194,654         210,493          111,868        253,481             261,085         265,262              7016 Heating Fuel 2,195 3,811             3,838              2,376            5,076 5,228             5,312  7022 Software/SAS Subscriptions ‐ ‐ ‐ ‐ 700 721                733  7023 Inspection and Testing ‐ ‐ 11,808            ‐ 5,150 8,000             8,128  7210 Vehicle Supplies ‐ ‐ ‐ ‐ 150 155                157  7211 Gas & Lube 4,949 8,644             5,129              3,454            5,971 6,150             6,248  7212 Uniform Allowance ‐ ‐ 118 ‐ ‐ ‐ ‐  7213 Safety Equipment 658 930 1,318              77 800 824                837  7215 Operating Supplies 17,876 47,783           18,132            8,479            18,000               15,000           15,240                7216 Maintenance & Repair 20,138 12,721           23,270            13,438          13,000               16,000           16,256                7217 Small Tools & Equipment 783 1,751             4,266              1,691            5,000 5,150             5,232  7221 Operating Materials ‐ ‐ 25 21 ‐ ‐  7300 Advertising 375 ‐ ‐ ‐ 350 361                367  7301 Subscriptions & Dues 1,590 1,323             511 1,228            1,110 1,143             1,161  7302 Travel & Subsistence 632 333 1,372              248               2,500 2575 2,616  7303 Education & Training 468 1,595             1,200              950               1,944 2,002             2,034  7307 GF Administrative Fee 269,340            277,420         285,743          147,158        294,315             303,144         307,995              7808 Bad Debt Expense 82 (985) 24,780 2,219            12,500               12,875           13,081                7810 Miscellaneous Expense 100 85 47 ‐ ‐ ‐ ‐  7900 Depreciation Expense 417,881            403,219         407,398          ‐ 417,000             405,000         425,000              8001 Unrealized Loss on Investments 19,552 79,713           16,265            5,509            ‐ ‐ ‐  8104 Motor Pool Rent 5,048 5,150             5,000              2,500            5,000 3,550             3,500  8105 Improvements other than Buildings ‐ ‐ 3,544              ‐ ‐ ‐ ‐  Total Non‐Personnel Costs:1,017,721         1,134,865     1,112,279      337,944        1,133,060          1,143,921      1,175,636           Total Expenditures:1,312,398$       1,564,053$   1,513,962$    544,130$     1,466,036$       1,499,416$   1,544,201$         Water ‐ Expenses (17000‐4000)  Expense Budget Resolution 2024-059 166 Water Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Expenditures: Personnel Costs: 6000 Salaries ‐ ‐ ‐ 41,020           6001 Overtime 920 ‐ ‐ 1,640              6002 Standby Time ‐ ‐ ‐ ‐ 2,320              6100 Medicare 13 ‐ ‐ ‐ 512                 6102 Workers' Compensation 56 ‐ (78) ‐ 1,520              6201 Retirement Benefits 56 ‐ ‐ ‐ 9,025              6202 Health Insurance 172 ‐ ‐ ‐ 30,290           Total Personnel Costs:1,217                  ‐ (78) 86,327          ‐ ‐  Non‐Personnel Costs: 7002 Postage and Freight ‐ 25 ‐ ‐ ‐ ‐ ‐  7004 Insurance 2,602 1,913              1,867               963                3,559             3,666             3,725              7009 Contracted Services 1,910 910 1,200               ‐ 2,000             2,060             2,093              7011 Testing 1,085 845 ‐ 2,730             800                824                837                 7015 Utilities 51,238               57,058            57,220             34,352           69,284          71,363           72,505            7023 Inspection & Testing ‐ ‐ 2,045               ‐ ‐ ‐ ‐  7211 Gas & Lube 85 95 97 ‐ 100                103                105                 7213 Safety Equipment ‐ ‐ 26 ‐ ‐ ‐  7215 Operating Supplies 1,905 4,282              2,269               ‐ 2,000             2,060             2,093              7216 Maintenance & Repair 110 1,253              595 70 1,500             1,545             1,570              7217 Small Tools & Equipment ‐ 150 43 ‐ 150                200                203                 7222 Computer Hardware ‐ ‐ ‐ ‐ 500                500                508                 7301 Subscriptions & Dues 100 1,536              ‐ ‐ ‐ ‐  7302 Travel & Subsistence ‐ ‐ 11 ‐ ‐ ‐  7900 Depreciation Expense ‐ 12,675            ‐ ‐ ‐ ‐  Total Non‐Personnel Costs:59,035               80,742           65,373             38,115          79,893          82,321          83,638           Total Expenditures:60,252$             80,742$         65,295$          38,115$        166,220$      82,321$        83,638$         Water Fund ‐ SMIC (17000‐4002)  Expense Budget Resolution 2024-059 167 Water Fund Debt Service For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Expenditures: Personnel Costs: 6201 Retirement Benefits 34,002               (54,379)          (26,086)            ‐ ‐ ‐  6209 PERS DC Forfeitures ‐ ‐ ‐ (233) ‐ ‐ ‐  Total Personnel Costs:34,002               (54,379)          (26,086)           (233) ‐ ‐ ‐  Non‐Personnel Costs: 8012 Debt Service Interest 13,904               11,760            9,584               9,068             6,890             6,851             4,602              8300 Debt Service Principal ‐ ‐ ‐ 147,776        147,776        149,993        152,243         Total Non‐Personnel Costs:13,904               11,760           9,584               156,844        154,666        156,844        156,844         Total Expenditures:47,906$             (42,619)$        (16,502)$         156,611$      154,666$      156,844$      156,844$       Water Debt Service (17000‐0900)  Expense Budget Resolution 2024-059 168 Wastewater Enterprise Fund The Wastewater Enterprise Fund accounts for the provision of Seward treatment and disposal services to the community of Seward. Revenues are based on user charges to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, and Industrial. The financial records of the Wastewater Enterprise Fund are maintained on the accrual basis of accounting. Resolution 2024-059 169 CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*: 4,054,644 Cash is provided by (used for): Change in net position ($108,465) ($457,381) ($487,556) Add expense items not affecting cash Depreciation 349,340 340,000 360,000 Net cash provided by (used for) operations $240,875 ($117,381) ($127,556) Other uses of cash Debt principal payments (a) ($60,785) (67,444) (68,456) Net increase (decrease) in cash $240,875 ($117,381) ($127,556) Estimated ending cash balance:$4,295,519 $4,178,138 $4,050,582 * Ties to December 31, 2023 cash and investment balance per ACFR (a) Sewer Lagoon new loans (2016-2035) For Fiscal Year 2023, 2024, 2025 and 2026 Resolution 2024-059 170 Waste Water Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Budget Budget Revenue 18000-0000 General Operations 1,323,094$ 1,344,263$ Total:1,323,094$ 1,344,263$ Non-operating revenue:20,000$ 20,000$ 1,343,094$ 1,364,263$ Transfers In:26,000$ 26,000$ Total Revenues:1,369,094$ 1,390,263$ Expenditures 18000-0000 General Operations 1,579,828$ 1,628,829$ 18000-0900 Debt Service Interest 12,002$ 10,990$ 18000-4502 SMIC 102,253$ 103,890$ Total:1,694,083$ 1,743,709$ 132,392$ 134,110$ Total Expenditures:1,826,475$ 1,877,819$ Revenue over expenses:(457,381)$ (487,556)$ Depreciation Expense:340,000$ 360,000$ Motor Pool Rent:3,550$ 3,550$ Total Expenditures Less Depreciation & Motor Pool:1,482,925$ 1,514,269$ (113,831)$ (124,006)$ Transfers Out: Revenue over Expenditures (less depreciation expense and Motor Pool Rent): Resolution 2024-059 171 Waste Water Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget 2024 Budget  Revision 2024 Budget  Final Proposed 2025  Budget Proposed 2026  Budget Revenue: Operating Revenue 5300 Residential 699,909            624,466                     629,276 322,820        697,951           ‐                    697,951            718,890         730,392          5310 SG Service 237,878            375,661         336,370          191,304        315,000           ‐                    315,000            324,450         329,641          5320 LG Service 256,567            231,278         218,659          97,361          244,292           ‐                    244,292            251,621         255,647          5330 SMIC Sales 26,487              27,267           28,730            14,137          27,314              ‐                    27,314              28,133           28,584            5801 Turn‐on Fees 14,819              13,796           12,798            16,355          18,745              ‐                    18,745              19,307           19,616            5808 Sewer ‐ Inspection ‐                         ‐                     ‐                       (5)                  ‐                        ‐                    ‐                        ‐                      ‐                       5809 Water/Sewer Misc. Service 1,408                 3,870             ‐                       5,057            5,989                ‐                    5,989                6,169             6,267              Total Operating Revenue:1,237,067         1,276,338     1,225,834       647,029        1,309,291        ‐                    1,309,291        1,323,094      1,344,263       Non‐Operating Revenue 5901 EF Investment Interest 6,500                 29,398                       162,695 16,029          7,000                50,000          57,000              20,000           20,000            5905 EF Penalties and Interest 604                    1,049             654                 1,978            1,250                ‐                    1,250                ‐                      ‐                       Total Non‐Operating Revenue:7,104                 30,447           163,349          18,007          8,250                50,000          58,250              20,000           20,000            Total Revenue:1,244,171$       1,306,785$   1,389,183$    665,035$      1,317,541$      50,000$        1,367,541$      1,343,094$   1,364,263$    Wastewater ‐ Revenue (18000‐0000)  Expense Budget Resolution 2024-059 172 Wastewater Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed  2026  Budget Revenue: 5920 PERS on behalf paid by SOA 20,587               (6,299)                            4,298 ‐ ‐ ‐  5804 Work order Revenue ‐ ‐                 5,265  Total Revenue:20,587$             (6,299)$          9,563$             Expenditures: Personnel Costs: 6000 Salaries 161,843             183,703         201,520          114,908        164,080             244,500 254,300 6001 Overtime 8,920                 11,890           20,069            13,199          8,200 22,000 22,000 6002 Standby Time 10,767               22,837           27,549            14,977          11,600                30,000 30,000 6100 Medicare 2,635                 3,132             3,721               2,074            2,560 4,300 4,475 6102 Workers' Compensation 7,406                 7,002             8,256               4,109            6,080 9,000            9,180             6200 Leave Time 8,094                 1,558              ‐ ‐ ‐  6201 Retirement Benefits (23,024)              35,506           59,642            27,389          36,100                63,000 65,520 6202 Health Insurance 77,017               103,683         106,146          60,756          104,356             105,000 109,200 6210 Air Ambulance Benefit ‐ ‐ 51 ‐ ‐ 345 345 6211 Met Life ‐ Life Benefit ‐ ‐ ‐ 55 ‐ 145 145 Total Personnel Costs:253,658             369,309         426,954          237,468        332,976             478,290        495,165         Non‐Personnel Costs: 7001 Communications 5,502                 6,126             5,241               348                6,790 6,994            7,106             7002 Postage and Freight 4,013                 4,467             3,729               2,954            4,812 4,956            5,035             7003 Bank and Credit Card Fees 16,128               15,441           15,810            3,162            12,572                12,949          13,156           7004 Insurance 6,512                 7,189             8,317               4,457            12,353                12,724          12,928           7006 Legal 786 ‐ ‐ ‐ 500 515                523                 7009 Contracted Services 117,565             36,852           14,940            2,506            159,726             164,518        167,150         7010 Engineering ‐ 14,999           7,370               ‐ 10,609                10,927          11,102           7011 Testing 16,445               17,695           ‐ 5,230            4,000 4,120            4,186             7015 Utilities 133,406             174,290         174,332          102,506        252,629             259,837        263,994         7016 Heating Fuel 149 ‐ ‐ ‐ ‐ ‐ ‐  7022 Software/ SaaS Subscriptions ‐ ‐ ‐ ‐ ‐ ‐  7023 Inspection and Testing ‐ ‐ 13,475            ‐ 20,354                20,965          21,300           7210 Vehicle Supplies ‐ ‐ ‐ ‐ ‐ ‐ ‐  7211 Gas & Lube 10,950               10,465           9,661               2,836            10,821                11,145          11,323           7212 Uniform Allowance 90 150                 257 ‐ ‐ ‐ ‐  7213 Safety Equipment 1,519                 18 1,096               811                1,000 1,030            1,046             7214 Janitorial Supplies ‐ ‐ 52 ‐ ‐ ‐ ‐  7215 Operating Supplies 39,445               36,598           25,727            24,187          27,000                27,810          28,255           7216 Maintenance & Repair 23,141               12,095           16,876            13,567          10,600                10,918          11,093           7217 Small Tools & Equipment 1,704                 1,703             7,373               454                2,500 2,575            2,616             7221 Operating Materials ‐ ‐ 217 ‐ 3,500 3,605            3,663             7301 Subscriptions & Dues 87 8,633             128 ‐ 16,282                16,770          17,038           7302 Travel & Subsistence 115 ‐ 2,516               ‐ 108 2,000            2,032             7303 Education & Training 300 509                 1,600               ‐ 1,020 1,051            1,068             7307 GF Administrative Fee 164,483             169,425         172,805          88,130          176,270             181,549        184,454         7808 Bad Debt Expense 586 156                 23,476            3,157            1,000 1,030            1,046             7810 Miscellaneous Expense 60 153                 90 7,920            ‐ ‐ ‐  7900 Depreciation Expense ‐ 349,339         346,843          ‐ 349,340             340,000        360,000         8001 Unrealized Loss on Investments 21,432               83,956           16,390            5,538            ‐ ‐ ‐  8103 Capital Equipment ‐ ‐ 3,207               12,087          ‐ ‐  8104 Motor Pool Rent 5,048                 5,150             5,000               2,500            5,000 3,550            3,550             Total Non‐Personnel Costs:569,467             955,577         876,527          282,350        1,088,786          1,101,538     1,133,664      Total Expenditures:823,125$          1,324,886$   1,303,481$     519,818$      1,421,762$        1,579,828$  1,628,829$   Wastewater (18000‐4500)  Expense Budget Resolution 2024-059 173 Wastewater Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026  2021 Actual   2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed 2026  Budget Expenditures: Personnel Costs: 6000 Salaries ‐ ‐ ‐ ‐ 41,020           6001 Overtime 852 1 ‐ 1,640              6002 Standby Time ‐ ‐ ‐ ‐ 2,320              6100 Medicare 13 ‐ ‐ ‐ 512                 6102 Workers' Compensation 50 ‐ (75) ‐ 1,520              6201 Retirement Benefits 53 ‐ ‐ ‐ 9,025              6202 Health Insurance 267 ‐ ‐ ‐ 30,290           Total Personnel Costs:1,236                  1 (75) 86,327          ‐ ‐  Non‐Personnel Costs: 7002 Postage and Freight 25 1,037              260 ‐ 2,001             2,061             2,094              7004 Insurance 2,341 1,995              1,819               917                3,941             4,060             4,125              7009 Contracted Services 38,582               6,942              8,162               1,400             11,200          11,536           11,721            7011 Testing 10,665               8,735              ‐ 5,410             2,000             2,060             2,093              7015 Utilities 39,491               42,262            43,094             25,594           52,530          54,106           54,972            7016 Heating Fuel 281 ‐ 857 ‐ ‐ ‐ ‐  7023 Inspection & Testing ‐ ‐ 7,295               ‐ 8,200             8,446             8,581              7211 Gas & Lube 162 ‐ 530 ‐ 100                103                105                 7213 Safety Equipment 588 ‐ ‐ ‐ 100                103                105                 7215 Operating Supplies 9,049 12,108            3,928               1,294             5,000             5,150             5,232              7216 Maintenance & Repair 750 1,165              1,292               445                1,500             1,545             1,570              7217 Small Tools & Equipment ‐ ‐ 456 ‐ 500                515                523                 7221 Operating Materials ‐ ‐ ‐ ‐ 3,500             3,605             3,663              7301 Subscriptions & Dues ‐ 7,960              ‐ ‐ 8,282             8,530             8,666              7303 Education & Training ‐ ‐ ‐ ‐ 420                433                440                 7810 Miscellaneous Expense ‐ ‐ ‐ 7,920             ‐ ‐ ‐  Total Non‐Personnel Costs:101,935             82,204           67,693             42,980          99,274          102,253        103,890         Total Expenditures:103,171             82,204$         67,619$          42,980$        185,601$      102,253$      103,890$       Wastewater Fund ‐ SMIC (18000‐4502)  Expense Budget Resolution 2024-059 174 Wastewater Fund Debt Service For Fiscal Year 2025 and 2026 2021 Actual  2022  Actual  2023 Actual 2024 YTD  Actuals  (6/30) 2024 Budget  Final Proposed 2025  Budget Proposed 2026  Budget Expenditures: Personnel Costs: 6201 Retirement Benefits 35,966               (43,951)          (5,463)              ‐                      ‐                      6209 PERS DC Forfeitures ‐                           ‐                       ‐                        (313)               ‐                      Total Personnel Costs:35,966               (43,951)          (5,463)              (313)               ‐                     ‐                      ‐                       Non‐Personnel Costs: 8012 Debt Service Interest 13,924               13,347            12,458             ‐                      10,695          12,002           10,990            8300 Debt Service Principal ‐                           ‐                       ‐                        ‐                      60,785          67,444           68,456            Total Non‐Personnel Costs:13,924               13,347           12,458             ‐                      71,480          79,446          79,446           Total Expenditures:49,890$             (30,604)$        6,995$             (313)$            71,480$        79,446$        79,446$         Wastewater Debt Service (18000‐0900)  Expense Budget Resolution 2024-059 175 Healthcare & Seward Mountain Haven Enterprise Funds The Healthcare Enterprise Fund accounts for operating and capital costs associated with Providence Seward Medical Center (PSMC). PSMC' s operations presently include the hospital and emergency room. Beginning in 2014, the primary care clinic transitioned to a federally qualified health center and operations of the clinic are accounted for in a separate special revenue fund which is not part of the City' s budget process. The Seward Mountain Haven Enterprise Fund was established to account for the accumulation of resources to repay $ 27,000,000 in revenue bonds issued on March 18, 2008, to construct, equip, and furnish a new long- term care facility. Resolution 2024-059 176 CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Statement of Cash Flow 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*: 2,380,164 Cash is provided by (used for): Change in net position 407,161 (119,048) (120,477) Add expense items not affecting cash Depreciation 385,750 396,631 402,977 Net cash provided by operations $792,911 $277,583 $282,500 Other sources (uses) of cash Debt principal ($84,549) ($88,988) ($93,659) Net increase (decrease) in cash (b) 708,362 188,595 188,841 Estimated ending cash balance $3,088,526 $3,277,121 $3,465,962 * Ties to December 31, 2023 cash and investment balance per ACFR SGH PERS loan PMYT owed to Motor Pool Fund loan matures in 2026. For Fiscal Year 2023 ,2024 2025 and 2026 Resolution 2024-059 177 Hospital Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 19100-0000 General Operations -$ -$ Total:-$ -$ Non-operating revenue:20,000$ 20,000$ 20,000$ 20,000$ Transfers In:812,500$ 812,500$ Total Revenues:832,500$ 832,500$ Expenditures 19100-0000 General Operations 796,631$ 802,977$ 19100-0000 Debt Service Interest 4,917$ -$ Total:801,548$ 802,977$ 150,000$ 150,000$ Total Expenditures 951,548$ 952,977$ Revenue over expenses:(119,048)$ (120,477)$ Depreciation Expense:396,631$ 385,750$ Depreciation Expense:396,631$ 385,750$ 277,583$ 265,273$ SGH PERS loan PMYT owed to Motor Pool Fund loan matures in 2026. Revenue over Expenditures (less depreciation): Transfers Out Resolution 2024-059 178 Hospital Fund Proposed Revenue/ Expense by line Item For Fiscal Year 2025 and 2026 Healthcare Enterprise (19100‐0000) Revenue &  Expense Budget 2021  Actual 2022  Actual 2023  Actual  2024 YTD  Actuals  (6/30)   2024 Budget   Proposed 2025  Budget   Proposed  2026  Budget  Revenues: Non‐Operating Revenue: 5899 Miscellaneous Revenue 000 0 ‐                  ‐                  5901 EF Investment Interest 16,549 79,883 545,397 104,608 15,000 20,000           20,000            5940 Amort. Of CIA ‐ General 000 0 ‐                  ‐                  Total Non‐Operating Revenue:$16,549 $79,883 $545,397 $104,608 $15,000 $20,000 $20,000 Total Revenue:$16,549 $79,883 $545,397 $104,608 $15,000 $20,000 $20,000 Expenditures: Non‐Personnel Costs: 7009 Contracted Services 0 0 0 0 0 ‐                  ‐                  7809 Pass‐Thru Payments*687,500 687,500 687,500 0 687,500 400,000         400,000         7810 Miscellaneous Expense 0 0 0 0 0 7900 Depreciation Expense 348,959 360,706 392,704 0 385,750 396,631         402,977         8001 Unrealized Loss on Investments 54,124 232,704 51,242 21,901 0 ‐                  ‐                  8012 Debt Service Interest Expense 22,252 18,245 14,028 0 9,589 4,917              ‐                  8300 Debt Service Principal**72,517 76,324 80,331 0 84,549 88,988           93,659            Total Non‐Personnel Costs:$1,185,352 $1,375,479 $1,225,805 $21,901 $1,167,388 $890,536 $896,636 Total Expenditures:$1,185,352 $1,375,479 $1,225,805 $21,901 $1,167,388 $890,536 $896,636 * Calculation based on the depreciation of the hospital's assets in 2023. No new addition reported to the City. **SGH PERS loan PMYT owed to Motorpool Fund loan matures in 2026. Resolution 2024-059 179 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*: Cash - Legally Required Bond Reserves (a)$1,392,950 Cash - Reserved for Bond Payments (a)$12,765,731 14,158,681.00$ Cash is provided by (used for): Change in net position 1,930,000 (1,283,756)(1,221,756) Add expense items not affecting cash Depreciation 1,070,000 1,065,000 1,070,000 Net cash provided by operations $3,000,000 ($218,756)($151,756) Other sources (uses) of cash Debt principal (1,045,000) (1,100,000) (1,045,000) Net increase (decrease) in cash $1,955,000 ($1,318,756)($1,196,756) Estimated ending cash balance $16,113,681 $14,794,925 $13,598,169 * Ties to December 31, 2023 cash and investment balance per ACFR (a) Seward Mountain Haven revenue bonds; matures 2033 CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Cash Flow For Fiscal Year 2024 2025 and 2026 Resolution 2024-059 180 Seward Mountain Haven Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 19200-0000 General Operations Total:-$ -$ Non-operating revenue:-$ -$ -$ Transfers In:150,000$ 150,000$ Total Revenues:150,000$ 150,000$ Expenditures 19200-0000 General Operations 1,065,000$ 1,058,000$ 19200-0000 Debt Service Interest 368,756$ 313,756$ Total:1,433,756$ 1,371,756$ Total Expenditures 1,433,756$ 1,371,756$ Revenue over expenses:(1,283,756)$ (1,221,756)$ Depreciation Expense:1,065,000$ 1,058,000$ Total Depreciation Expense:1,065,000$ 1,058,000$ (218,756)$ (163,756)$ Revenue over Expenditures (less depreciation expense): Seward Mountain Haven - Revenue & Expenditures Resolution 2024-059 181 2021  Actual 2022 Actual 2023 Actual  2024 YTD  Actuals  (6/30)  2024  Budget 2025 Budget 2026 Budget 5810 SMH Patient Revenue for Capital 3,087,060    3,246,707    3,403,472    666,066       3,275,062     ‐                    ‐                     3,087,060   3,246,707   3,403,472   666,066      3,275,062   ‐                   ‐                    5901 EF Investment Interest ‐                    ‐                    ‐                    ‐                     4951 Amort. Bond Premium 94,140         94,140         94,140         94,140         94,140         94,140          94,140        94,140        94,140        ‐                   94,140        94,140        94,140         Total Revenue:3,181,200   3,340,847   3,497,613   666,066      3,369,202   94,140        94,140         Non‐Personnel Costs: 7900 Depreciation Expense 1,071,165    1,068,744    1,064,766    ‐                    1,070,000    1,065,000    1,058,000     8012 Debt Service Interest 545,006       498,755       450,173       421,026       421,006       368,756       313,756        8013 Amort Deffered Loss on Bonds 98,196         98,196         98,196         ‐                    98,196         98,196         98,196          8300 Debt Service Principal 910,000       950,000       1,000,000    1,045,000    1,045,000    1,100,000    1,150,000     Total Non‐Personnel Costs:2,624,367   2,615,695   2,613,134   1,466,026   2,634,202   2,631,952   2,619,952    Total Expenditures:2,624,367$ 2,615,695$ 2,613,134$ 1,466,026$ 2,634,202$ 2,631,952$ 2,619,952$  * Calculation based on the depreciation of the hospital's assets in 2023. No new addition reported to the City. Seward Mountain Haven (19200‐0000)  Revenue and Expense Budget Revenues: Non‐Operating Revenues:  Total Non‐Operating Revenue: Expenditures: Operating Revenues:  Total Operating Revenue: Resolution 2024-059 182 Motor Pool Internal Service Fund The Motor Pool Fund is an Internal Service Fund established to accumulate resources to replace City vehicle and heavy equipment, including fire trucks, road graders, snow removal equipment, fleet vehicles, trailers, rescue and response vehicles, dump trucks, etc. City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and heavy equipment, with funds accumulating to finance their replacement. This funding mechanism reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the impact of large purchases on the annual operating budgets by spreading the costs of the assets over their respective useful lives. Resolution 2024-059 183 MOTOR POOL FUND Budgeted Statement of Cash Flow 2024 2025 2026 Budget Budget Budget Beginning Cash Balance at 1/1/24*:2,407,598 Cash is provided by (used for): Change in net position (324,691) (1,814,317) (202,794) Add expense items not affecting cash Depreciation 386,200 520,915 561,383 Net cash provided by operations $61,509 ($1,293,402) $358,589 Other sources (uses) of cash Loan Repayment - Principal $115,566 $120,005 $124,676 Net increase (decrease) in cash 177,075 (1,173,397) 483,265 Estimated ending cash balance $2,584,673 $1,411,276 $1,894,541 * Ties to December 31, 2023 cash and investment balance per ACFR For Fiscal Year 2023, 2024,2025 and 2026 Resolution 2024-059 184 Motor pool Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Budget Budget Revenue 03000-0000 General Operations 484,000$ 489,000$ Total:484,000$ 489,000$ Non-operating revenue:34,028$ 29,589$ Total Revenues 518,028$ 518,589$ Expenditures 03000-0000 General Operations 2,332,345$ 721,383$ Total: -$ -$ Total Expenditures 2,332,345$ 721,383$ Revenue over expenses:(1,814,317)$ (202,794)$ Depreciation Expense:520,915$ 561,383$ (1,293,402)$ 358,589$ Transfers Out Revenue over Expenditures (less depreciation expense): Resolution 2024-059 185 Motor Pool Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2021  Actual 2022  Actual 2023  Actual Prior 3‐Year  Average 2024 YTD  Actuals  (6/30) 2024 Budget Proposed 2025  Budget Proposed 2026  Budget 4632 Insurance Recovery 10,202                 5950 Motor Pool Vehicle Rent 635,989             701,930             484,000             607,306          484,000          489,000          484,000             489,000              635,989$          701,930$          484,000$          607,306$       484,000$       489,000$       484,000$          489,000$           5899 Miscellanoues Revenue ‐                               ‐                            ‐                            ‐                            ‐                               ‐                                5901 EF Investment Interest 7,383                   19,864                90,039                39,095             16,445             ‐                            10,000                10,000                 5904 EF Misc. Interest Revenue 22,252                18,245                14,028                18,175             ‐                            9,589                14,028                9,589                    5910 Gain on Sale of Capital Assets 438                        ‐                               12,305                4,248                ‐                            10,000             10,000                10,000                 30,073$             38,109$             116,372$          61,518$          16,445$          19,589$          34,028$             29,589$              Total Revenue:666,062$          740,039$          600,372$          668,824$       500,445$       508,589$       518,028$          518,589$           Non‐Personnel Costs: 7215 Operating Supplies ‐                               ‐                            ‐                            ‐                            ‐                               ‐                                7216 Maintenance & Repair ‐                               ‐                            ‐                            ‐                            ‐                               ‐                                7216 Depreciation Expense 343,840             380,198             501,647             408,562          ‐                            386,200          520,915             561,383              8001 Unrealized loss of Investments 23,651                72,304                10,035                35,330             ‐                            ‐                               ‐                                8103 Capital Equipment 14,339                14,790                1,086,102        371,744          719,898          377,000          1,811,430        160,000              Total Non‐Personnel Costs:381,830$          467,292$          1,597,784$     815,635$       719,898$       763,200$       2,332,345$     721,383$           Total Expenditures 381,830$          467,292$          1,597,784$     815,635$       719,898$       763,200$       2,332,345$     721,383$           **SGH PERS loan PMYT owed to Motorpool Fund loan matures in 2026. Expenditures: Motorpool (03000‐0000)  Operating Budget Revenues: Operating Revenues:  Total Operating Revenue: Non‐Operating Revenues:  Total Non‐Operating Revenue: Resolution 2024-059 186 New or Department Project Description Replace 2025 2026 Police Police cruisers with equipment (4) Replace 327,430$ Fire Ladder Truck (Quint) Replace Parks & Rec Campgrounds Tool Cat New 80,000$ Parks & Rec Park Maintenance 2007 Ford F150 Replace 55,000$ Parks & Rec Sports & Rec Passenger Van New 40,000$ Parks & Rec 2010 Gray Ford F150 Truck (214)Replace Electric Chevy Van 1981 #514 (not currently in MP) New 90,000$ Electric Chevy extended cab (not currently in MP) New 50,000$ Electric Small SUV New 40,000$ Harbor Whaler 21' - #460 1978 Replace 182,000$ Harbor 50 Ton Travelift 2016 Replace 559,000$ Harbor Truck #302 2013 Replace 60,000$ Harbor Truck #471 2018 Replace Harbor Truck# 472 2019 Replace Harbor Whaler 25" - 456 1988 Replace Public Works Streets L90 loader Replace Public Works Pickup Truck w/ plow - Streets Replace 85,000$ Public Works Road Grader - Streets Replace Public Works Pickup Truck - Water W/W Replace 60,000$ Public Works Shop Mechanic Truck Replace Public Works End Dump Trucks New 190,000$ Water/WW "V" Snowplow New 18,000$ Water/WW Mower New 60,000$ Wastewater Mobile Standby Generator New 75,000$ 1,811,430 160,000 Motorpool Fund 1,811,430$ 160,000$ Motorpool Beginning Cash Balance 1/1/2023 = $2,648,283(Ties to ACFR) Motorpool Ended Cash Balance 12/31/2023 = $2,407,598 (Ties to ACFR) City of Seward Capital Improvement Plan - Motorpool 2025 - 2030 Forecasted City Cost Resolution 2024-059 187 Capital Improvement Plan Resolution 2024-059 188 New or Project Description Replace 2025 2026 Project Cost Other Source Source Electric Critical Capital Need: Electric Shore Power 115 kV plus Substation New 15,000,000$ 15,110,637$ Grant/ City Electric Substation Voltage Conversions & Refurb (Lawing)Replace 2,907,269$ 5,814,537$ -$ Electric Electric Spring Creek Substation Refurbishment Replace 3,369,769$ 3,369,769$ -$ Electric Electric Double Circuits to Harbor from Fort Raymond New 3,259,132$ 3,259,132$ -$ Electric Electric Nash Road Phase 2 Replace 2,693,367$ 2,693,367$ Electric Electric Primrose Avalanch Undergrounding Replace 250,000$ 250,000$ Electric Electric Stoney Creek Cable Replace 250,000$ 250,000$ -$ Electric High-Risk Capital Need: Electric Old Mill #3 - Cable Replace 250,000$ 250,000$ -$ Electric Electric Gateway/Dora Way - Cable Replace 225,000$ 225,000$ -$ Electric Electric Radiator Hoods - Fort Raymond Plant Replace 230,000$ 230,000$ -$ Electric Moderate-Risk Capital Need: Electric Questa Woods - Cable Replace 130,000$ 130,000$ -$ Electric Electric Nash Woods Phase I - Cable Replace 250,000$ 250,000$ -$ Electric Electric Security Cameras - Fort Raymond Replace 210,000$ 210,000$ -$ Electric Electric 10,444,768$ 3,579,769$ 31,931,805$ 15,110,637$ Water 2025 2026 Critical Capital Need: Water Lowell Canyon 200K gallon Tank with 500K gallon tank Replace 400,000$ 1,900,000$ 1,500,000$ Infr. Grant Water Design-Hypochorite Generator -SMIC New 38,000$ 76,000$ 38,000$ Rural Water loan Water Construction-Hypochorite Generator -SMIC New 200,000$ 400,000$ 200,000$ Rural Water loan Water Replace water lines - Elm Street Replace 220,000$ 220,000$ -$ Water Fund High-Risk Capital Need: Water Gateway Tank Roof Repair 300,000$ 150,000$ Rural Water loan Water Well abandonment - Fort Raymond Property New 45,000$ 45,000$ -$ Water Fund Moderate-Risk Capital Need: Water Double wall fuel tank water Replace 50,000$ 50,000$ -$ Water Fund Water Water Meter Program - with auto-readers New 125,000$ 125,000$ 250,000$ -$ Infrastructure Water Refurbish #4 production well Replace 50,000$ Water Distribution Piping upgrades (ductile iron pipe)Replace $3,000,000 3,000,000$ 3,000,000$ Infr. Grant Water Replace 10" and 14" AC water line btwn Phoenix and Sea Lion Replace $250,000 1,250,000$ 1,000,000$ Loan, grant, Water 1,078,000 3,375,000 7,541,000 5,888,000 Wastewater 2025 2026 Critical Capital Need: CITY OF SEWARD CAPITAL IMPROVEMENT PLAN ENTERPISE FUNDS 2025/ 2026 CAPITAL BUDGET Forecasted City Cost Resolution 2024-059 189 New or Project Description Replace 2025 2026 Project Cost Other Source Source CITY OF SEWARD CAPITAL IMPROVEMENT PLAN ENTERPISE FUNDS 2025/ 2026 CAPITAL BUDGET Forecasted City Cost Wastewater Blowers x3 Lowell Point Lagoon New 320,000.00$ 320,000$ Wastewater Fund Wastewater Disinfection Required - SMIC Lagoon New 250,000.00$ 1,000,000$ 750,000.00$ Clean Water Loan Wastewater Disenfection Required - Lowell Point Lagoon New 1,500,000$ 1,000,000.00$ Clean Water Loan Wastewater Sewer Line Replacement alley in 500 block of 6th Ave Replace 67,500.00$ 67,500$ Wastewater Fund Wastewater Sewer Line Replacement 4th Ave by Madison Replace 150,000.00$ 150,000$ Wastewater Fund Wastewater Water Meter Program - with auto-readers New 250,000.00$ 250,000$ Infrastructure High-Risk Capital Need: Wastewater Two double wall fuel tanks. 25k in 2023-2025 Replace 60,000$ 60,000$ -$ Wastewater Fund Wastewater Manhole refurbishment Replace 120,000$ 120,000$ -$ Wastewater Fund Wastewater Mobile Standby Generator New 75,000$ 150,000$ 75,000$ Wastewater Fund Wastewater SMIC piping for bypass design & construction New 150,000$ Wastewater Fund Moderate-Risk Capital Need:Replace Wastewater SMIC lower lift station (engineering only)New 75,000$ -$ 75,000$ -$ Wastewater Fund Wastewater SMIC lower lift station construction 225,000$ 225,000$ Wastewater Fund Wastewater Wastewater Lagoon sludge removal Replace -$ 200,000$ 2,200,000$ 2,000,000$ Infrastructure Wastewater Replace infrastructure past useful life Replace 3,300,000$ 3,000,000$ Grant Wastewater Fencing @ Lowell Point WW Lagoon New 60,000$ 60,000$ -$ Clean Water Loan Wastewater Aeration Equipment New 236,000$ 200,000$ Wastewater Fund Wastewater 1,057,500 795,000 9,863,500 7,025,000 Parking 2025 2026 Parking Replace Parking Pay Stations Replace 100,000$ 100,000$ -$ Parking Reserves Parking Parking Lot Striping Replace 50,000$ 50,000$ -$ Parking Reserves Parking Pave Uplands Replace 300,000 -$ 300,000$ -$ Parking Reserves Parking Parking Lot Signage Replace 20,000 -$ 20,000$ -$ Parking Reserves Parking 320,000 150,000 470,000 - SMIC 2025 2026 SMIC Additional Water Service New 20,000$ 20,000$ -$ City SMIC Improve Drainage New 750,000$ 1,000,000$ 250,000$ Peltola Community Funding Proj FY 2025 SMIC SMIC Boat Yard Expansion and Bathroom Remodel New 120,000 120,000$ -$ City SMIC Additional power stalls New 500,000 500,000$ -$ City SMIC 870,000$ 520,000$ 1,640,000$ 250,000$ Harbor 2025 2026 Harbor 50-Ton Washdown Pad Replace - 221,000$ 1,100,000$ 882,000$ Federal Infrastructure Grant Harbor Z-Float Extension Project 5,200,000 -$ 5,200,000$ PAX Fees Harbor Concrete Section Waterline Repair 150,000 -$ 150,000$ -$ Harbor Reserves Resolution 2024-059 190 New or Project Description Replace 2025 2026 Project Cost Other Source Source CITY OF SEWARD CAPITAL IMPROVEMENT PLAN ENTERPISE FUNDS 2025/ 2026 CAPITAL BUDGET Forecasted City Cost Harbor Harbormaster Bathroom Remodel - 100,000$ 10,000$ -$ Harbor Reserves Harbor 5,350,000 321,000 6,460,000 882,000 Enterprise Fund 19,120,268$ 8,740,769$ 57,906,305$ 29,155,637$ Rating (a): Critical Risk (C): Likely to fail within next 5 years High Risk (H): Likely to fail in 5-10 years Moderate Risk (M): continuous increasing cost to maintain and operate. "New" reflects creation or purchase of a new asset; not replacing an existing asset Resolution 2024-059 191 New or Forecasted Department Project Description Replace 2025 2026 Project Cost Other Source Source Public Works Public Works Sidewalk and ADA ramp repairs Replace 75,000$ 75,000$ 150,000$ -$ General Fund - Annual Public Works Sidewalk Replacement and Refurbishment Replace 1,000,000$ -$ 1,000,000$ -$ Public Works City Hall Parking Lot and Retaining Wall Replace -$ 55,000$ 55,000$ -$ General Fund Public Works Replace Annex front door with sliding door ADA Replace 30,000$ -$ 30,000$ -$ Public Works Replace City Hall back door with sliding door ADA Replace -$ 30,000$ 30,000$ -$ Public Works Quarry- Renovate Scalehouse, add lighting, cameras, computer New 40,000$ 40,000$ -$ Quarry Proceeds Public Works Streets-Nash Rd Hill, large dip-engineer, cut & fill New 90,000$ -$ 90,000$ -$ General Fund Public Works Comm. Ctr. Elevator clutch and door Refurbishment/Replacement Replace 40,000$ Public Works Comm. Ctr. Elevator major component Refurbishment/Replacement Replace 95,000$ Public Works Paving City Streets still on list Replace 200,000$ -$ 200,000$ -$ General Fund Public Works Devlop Delphin St (SMIC)Replace 100,000$ -$ 100,000$ -$ In-house labor/equip City-Wide Large Projects Public Works Public Works Building Construction New 12,000,000$ -$ 12,000,000$ -$ General Fund/Bonds Public Works Lowell Creek Flood Control Diversion Tunnel Replace -$ -$ -$ 300,000,000$ Project in Process - USACE Public Works Heated Sidewalk Improvement Replace 1,000,000$ 750,000$ State/Fed Grant Public Works 13,495,000$ 200,000$ 14,830,000$ 300,750,000$ Library/City Hall Library Library Cameras New 15,000$ -$ General Fund Library Library Staff Computers New 11,500$ 11,500$ -$ General Fund Library Library Patron Computers New 30,000$ -$ General Fund Library Library plumbing repairs Replace 15,000$ 15,000$ -$ General Fund Library Library roof leak repairs Replace 70,000$ 70,000$ -$ General Fund Library Library ventilation repair Replace 150,000$ 300,000$ -$ General Fund, Grant Library Library LED lights & repairs Replace 20,000$ -$ General Fund Library/City Hall 15,000$ 231,500$ 461,500$ $0 IT MIS City Phone System New 250,000$ 250,000$ -$ General Fund MIS City Security and Access New 300,000$ 250,000$ 550,000$ -$ General Fund, Grant IT 550,000$ 250,000$ 800,000$ -$ Fire Fire 65% Design & Engineer Fire Station New 2,500,000$ 2,500,000$ 2,500,000$ State/Federal/ City Fire Fire Station New 29,000,000$ State/Federal/ City Fire Install water line & Hydrant to fire trainer New 150,000$ State/Federal/ City CITY OF SEWARD CAPITAL IMPROVEMENT PLAN GENERAL FUND CAPITAL PROJECTS 2025/ 2026 CAPITAL BUDGET Forecasted City Cost Resolution 2024-059 192 Fire -$ 2,500,000.00$ 31,650,000.00$ 2,500,000.00$ Police Police Feasibility & Design Engineer Police Department New 250,000$ 250,000$ -$ General Fund Police Police Department Building New 15,000,000$ -$ General Fund Fire Police Public Safety -$ 250,000$ 15,250,000$ -$ Parks & Rec Parks & Rec Resurface Playgrounds New 300,000$ 300,000$ -$ General Fund Parks & Rec Replace N. Ballaine Playground Equipment New 300,000$ 300,000$ -$ General Fund or Grant Parks & Rec Williams Park Permanent Restroom New 150,000$ 150,000$ -$ General Fund Parks & Rec Lagoon Boardwalk Improvements New 300,000$ 300,000$ -$ General Fund Parks & Rec Paving portions of bike path New 50,000$ 50,000$ General Fund Parks & Rec Update campground electrical boxes New 50,000$ General Fund Parks & Rec 300,000$ 800,000$ 1,100,000$ $0 General Fund 14,360,000$ 4,231,500$ 64,091,500$ 303,250,000$ Resolution 2024-059 193 RESOLUTION 2024-060 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ACCEPTING THE PROPOSED CLASSIFICATION AND COMPENSATION STUDY Documents: Agenda Statement Resolution 2024-060 Attachments: o Proposed Pay Scales Resolution 2024-060 194 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager Subject: Resolution 2024-060: Accepting the Proposed Classification and Compensation Study Background and justification: Currently the City of Seward has three pay scales – Administrative and Technical; Supervisors and Advanced Technical; and Directors and Senior Managers. Our current pay scale is not competitive with other municipalities across nearly all departments, especially in Public Safety and the Finance Department. Our Cost of Living Adjustment (COLA) with the City of Seward has not kept up with the Consumer Price Index (CPI) – inflation as felt by consumers. CPI increase from 2000 – 2022: 88.224% COLA at the City from 2000 – 2022: 34.90% There were 13 years since 2000 with no COLA. In 2022, we authorized COLA increases and a longevity structure for employees who are maxed out on the pay scale at P but decided not to move forward with a pay plan restructure. We are tasked with performing a wage study every three years. For the last wage study, we hired GovHR to perform the evaluation for an expense of over $56,850. The results of that wage study were implemented with RES 2021-004. GovHR evaluated the positions based on who was in them through Job Analysis Questionnaires. Since that time, 15 jobs were sent back for being scored inappropriately according to the job description and two positions were completely overlooked. By performing the wage study in-house, we were able to minimize costs to the City and to incorporate knowledge of the Alaska hiring landscape. We scored and evaluated positions not based on who is in the position, but based on: How competitive the job would be if it was vacant and advertised publicly today The requirements of the individual positions in the City of Seward, recognizing that no two positions in any city or municipality are the same We removed the lowest grade for more competitive starting wages, and created a new grade for higher positions, recognizing the variety in duties and responsibilities for department heads. Resolution 2024-060 195 Wage Increase: 8% increase, including 1.5% COLA approved with RES 2023-055 We become one of the top 5 communities of our size in the state for wages, particularly in the Police Department where we go from being in the bottom percentile of pay to the upper percentile (10 out of 12 to 3 out of 12). We become a competitive community in the hiring landscape of Alaska where a living wage for a family of 4 is $44.79/hour with one adult working and $29.16/hour with two adults working according to MIT. This represents an 8% increase over the FY24 budget in our personnel cost for a total of $757,685 in the General Fund across over 73 full-time employees. Advantages to a competitive pay scale include: Improved employee retention and reduced turnover o Higher wages keep employees and reduce the costs of turnover (training, recruitment, etc.) o Retaining employees keeps institutional knowledge around longer Increased productivity and morale Attracting high quality talent o Offering competitive wages allows the city to attract skilled professionals who might otherwise seek employment in the private (tourism) sector Strengthening the local economy o Increased spending power of year-round locals Enhanced public image and trust o Demonstrates that the city values its employees and is committed to providing fair compensation - making the City of Seward a top employer in town Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: 3.7.1.3 Continue to improve the quality and efficiency of city governmental services Strategic Plan: Other: Certification of Funds Total amount of funds listed in this legislation: $ 757,685 This legislation (): Creates revenue in the amount of: $ X Creates expenditure in amount of: $ 757,685 Creates a savings in the amount of: $ Has no fiscal impact Funds are (): Resolution 2024-060 196 X Budgeted Line item(s): Included in the FY25_26 Biannual Budget under salaries expenses. Not budgeted Not applicable Fund Balance Information Affected Fund (): X General SMIC Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool Other Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review X Yes Attorney Signature: Not applicable Comments: Administration Recommendation X Adopt Resolution Other: Resolution 2024-060 197 Sponsored by: Sorensen CITY OF SEWARD, ALASKA RESOLUTION 2024-060 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ACCEPTING THE PROPOSED CLASSIFICATION AND COMPENSATION STUDY WHEREAS, the City of Seward’s Cost of Living Adjustment (COLA) has not kept up with the Consumer Price Index over the last 24 years; and WHEREAS, there were 13 years since 2000 where there were no COLA for City employees; and WHEREAS, the City of Seward is one of the lowest ranking municipalities in employee compensation compared to similar communities in the state; and WHEREAS, a new pay scale and increase in pay will help with employee retention and turnover, increase productivity and morale, attract higher quality talent, and strengthen the local economy; and WHEREAS, the increase in personnel costs at 8% to make positions at the City of Seward competitive at the state level, and within the Seward community. The City values its employees and is committed to providing fair compensation, striving to be a top employer in town. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The classification and compensation study results are hereby adopted, and employees’ wages are adjusted accordingly in the FY25/26 Operating Budget. Section 2. The increase will be applied to each step of the City of Seward's Pay Scale Plan, which covers all City employees except contract employees and the IBEW union employees (a copy of the adjusted pay scale plan is attached). Section 3. This resolution, including implementation of the new pay scale, shall take effect January 1, 2025. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 12th day of November 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Resolution 2024-060 198 ABCDEFGHIJKLMN0P 1234567 1 Seasonals 19.60 20.09 20.59 21.11 21.64 22.18 22.73 23.30 23.88 24.48 25.09 25.72 26.36 27.02 27.70 28.39 28.96 29.54 30.13 30.73 31.34 31.97 32.61 2 Recreation Assistant 21.17 21.70 22.24 22.80 23.37 23.95 24.55 25.16 25.79 26.44 27.10 27.78 28.47 29.18 29.91 30.66 31.27 31.90 32.54 33.19 33.85 34.53 35.22 3 Building Custodian 22.86 23.44 24.02 24.62 25.24 25.87 26.51 27.18 27.86 28.55 29.27 30.00 30.75 31.52 32.31 33.11 33.78 34.45 35.14 35.84 36.56 37.29 38.04 4 Acct Tech Utility Cashier, Campground Coordinator, DMV Clerk, Electric Utility Cashier, Library Aide, Library Technician 24.69 25.31 25.94 26.59 27.26 27.94 28.64 29.35 30.09 30.84 31.61 32.40 33.21 34.04 34.89 35.76 36.48 37.21 37.95 38.71 39.48 40.27 41.08 5 ACO Assistant, Executive Admins, Program Coordinator 26.67 27.34 28.02 28.72 29.44 30.17 30.93 31.70 32.49 33.31 34.14 34.99 35.87 36.76 37.68 38.62 39.40 40.18 40.99 41.81 42.64 43.50 44.37 6 Accounts Payable, Assistant to Chief, Harbor Office Manager, Electric Office Manager, Park Maintenance Supervisor, Payroll Tech, PW Tech, W/W OIT 28.80 29.52 30.26 31.02 31.79 32.59 33.40 34.24 35.09 35.97 36.87 37.79 38.74 39.70 40.70 41.71 42.55 43.40 44.27 45.15 46.06 46.98 47.92 7 ACO Supervisor, Accounting Tech II, Curator, Dispatcher, Harbor Worker II, Library Deputy Director, Maintenance Mechanic, W/W Level I 31.11 31.88 32.68 33.50 34.34 35.19 36.07 36.98 37.90 38.85 39.82 40.81 41.83 42.88 43.95 45.05 45.95 46.87 47.81 48.76 49.74 50.73 51.75 8 Accounting Tech III, Deputy City Clerk, Dispatch Supervisor, Fire Fighter/EMT,Habor Worker III, IT Tech,Shop Foreman, Street Foreman, W/W Level II 33.59 34.43 35.30 36.18 37.08 38.01 38.96 39.93 40.93 41.95 43.00 44.08 45.18 46.31 47.47 48.65 49.63 50.62 51.63 52.67 53.72 54.79 55.89 9 Building Official, P&R Deputy Director, Fire Marshal, Patrol Officer, Senior Accountant 36.28 37.19 38.12 39.07 40.05 41.05 42.08 43.13 44.21 45.31 46.44 47.61 48.80 50.02 51.27 52.55 53.60 54.67 55.76 56.88 58.02 59.18 60.36 10 Planner, Senior IT Tech, W/W Foreman 39.18 40.16 41.17 42.20 43.25 44.33 45.44 46.58 47.74 48.94 50.16 51.41 52.70 54.02 55.37 56.75 57.89 59.04 60.22 61.43 62.66 63.91 65.19 11 Deputy Harbormaster, HR Manager, Patrol Sgt 42.32 43.38 44.46 45.57 46.71 47.88 49.08 50.30 51.56 52.85 54.17 55.53 56.91 58.34 59.80 61.29 62.52 63.77 65.04 66.34 67.67 69.02 70.40 12 Community Development Director, Deputy Finance Director, Deputy Fire Chief, IT Director, Library Museum Director, P&R Director 45.70 46.85 48.02 49.22 50.45 51.71 53.00 54.33 55.69 57.08 58.51 59.97 61.47 63.00 64.58 66.19 67.52 68.87 70.25 71.65 73.08 74.55 76.04 13 Deputy City Manager, Harbormaster, Public Works Director, Electric Ops Supervisor, Deputy Police Chief 49.36 50.60 51.86 53.16 54.49 55.85 57.24 58.67 60.14 61.65 63.19 64.77 66.39 68.04 69.75 71.49 72.92 74.38 75.87 77.38 78.93 80.51 82.12 14 Finance Director, Police Chief, Fire Chief, Utility Director 53.31 54.64 56.01 57.41 58.84 60.32 61.82 63.37 64.95 66.58 68.24 69.95 71.70 73.49 75.33 77.21 78.75 80.33 81.93 83.57 85.24 86.95 88.69 2 YRS 4 YRS 6 YRS 8 YRS 10 YRS 12 YRS 14 YRS Longevity Steps • Employees in longevity are prohibited from skipping steps and must remain at each step as indicated. • When an employee reaches the longevity steps of their assigned pay level, the employee shall remain at each step for two (or more) years. • When the employee completes two (or more) years at each step, the employee moves to the next step, provided the employee received an overall rating of "satisfactory" or higher on the employee's performance SUGGESTED FY 25 8% with the 1.5% COLA increased Grade Position Steps Longevity Steps Resolution 2024-060 199 ABCDEFGH I JKLMN0P 1234567 1 Seasonal Maintenance, Part-time Aides, Campground Attendants - Seasonal, Gardeners, Parking Lot Attendant, Program Aides - Seasonal 16.50 16.91 17.34 17.77 18.22 18.68 19.14 19.62 20.12 20.62 21.14 21.67 22.21 22.77 23.34 23.92 24.40 24.89 25.39 25.90 26.42 26.94 27.48 2 Seasonal Park Maintenance 18.15 18.61 19.07 19.55 20.04 20.54 21.06 21.59 22.13 22.68 23.25 23.83 24.43 25.05 25.67 26.32 26.84 27.38 27.93 28.49 29.06 29.64 30.23 3 Building Maintenance Custodian, Recreation Assistant 19.96 20.46 20.97 21.50 22.04 22.59 23.16 23.74 24.33 24.94 25.57 26.21 26.87 27.54 28.23 28.94 29.52 30.11 30.71 31.33 31.95 32.59 33.25 4 Executive Assistant: City Manager's Office, City Clerk's Office, Electric, Fire, Harbor, Parks & Recreation, Public Works, Library Museum Technician 21.96 22.51 23.08 23.65 24.25 24.86 25.48 26.12 26.77 27.44 28.13 28.84 29.56 30.30 31.06 31.84 32.48 33.13 33.79 34.47 35.16 35.86 36.58 2 YRS 4 YRS 6 YRS 8 YRS 10 YRS 12 YRS 14 YRS ABCDEFGH I JKLMN0P 1234567 5 Accounting Technician II, Accounting Technician Payroll, Accounting Technician Accounts Payable, Accounting Technician Utility, Animal Control Assistant, Campground Coordinator, DMV Clerk, Parks Maintenance Technician, Program Coordinator 22.85 23.42 24.01 24.61 25.23 25.86 26.51 27.18 27.86 28.56 29.27 30.01 30.76 31.53 32.32 33.13 33.80 34.47 35.16 35.86 36.58 37.31 38.06 6 Accounting Technician III, Assistant to the Chief of Police, Corrections Officer, Curator, Dispatcher, Office Manager - Harbor, Operator in Training Water and Wastewater 25.13 25.76 26.41 27.07 27.75 28.44 29.16 29.89 30.64 31.41 32.19 33.00 33.83 34.68 35.55 36.44 37.17 37.91 38.67 39.44 40.23 41.04 41.86 7 Animal Control Supervisor, Assistant Library & Museum Director, Correctional Sergeant, Deputy City Clerk, Dispatch Supervisor, Firefighter/EMT, Harbor Worker II, Maintenance Mechanic Operator, Water/Wastewater Operator 27.64 28.33 29.04 29.77 30.52 31.28 32.07 32.87 33.70 34.54 35.41 36.30 37.21 38.14 39.10 40.08 40.88 41.70 42.53 43.38 44.25 45.13 46.04 8 GIS Technician, Harbor Worker III, IT Technician, Parks & Recreation Deputy Director, Patrol Officer, Senior Accountant, Shop Foreman, Street Foreman, Water/Wastewater Foreman, Water/Wastewater Operator 30.41 31.17 31.95 32.76 33.58 34.42 35.28 36.17 37.07 38.00 38.96 39.93 40.94 41.96 43.02 44.09 44.98 45.88 46.79 47.73 48.68 49.66 50.65 9 Building/Fire Inspector, Building Official, Senior IT Technician 33.45 34.29 35.15 36.03 36.93 37.86 38.81 39.78 40.78 41.80 42.85 43.93 45.03 46.16 47.32 48.50 49.47 50.46 51.47 52.50 53.55 54.62 55.71 2 YRS 4 YRS 6 YRS 8 YRS 10 YRS 12 YRS 14 YRS ABCDEFGH I JKLMN0P 1234567 10 Human Resources Manager, Patrol Sergeant 35.54 36.43 37.35 38.28 39.24 40.23 41.23 42.27 43.33 44.42 45.53 46.67 47.84 49.04 50.27 51.53 52.56 53.61 54.69 55.78 56.90 58.03 59.20 11 Deputy Harbormaster, Parks & Recreation Director, Library & Museum Director, Operations Supervisor, Planner 38.20 39.16 40.14 41.15 42.18 43.24 44.32 45.43 46.57 47.74 48.94 50.16 51.42 52.71 54.03 55.39 56.50 57.63 58.78 59.96 61.15 62.38 63.63 12 Community Development Director, Deputy Fire Chief, Deputy Finance Director, Deputy Chief of Police, Public Works Director, Electric General Manager, Harbormaster, IT Director 41.07 42.10 43.16 44.24 45.35 46.49 47.65 48.85 50.07 51.33 52.61 53.93 55.29 56.67 58.09 59.55 60.74 61.96 63.20 64.46 65.75 67.06 68.41 13 Assistant City Manager, Chief of Police, Fire Chief, Finance Director 44.15 45.26 46.39 47.56 48.75 49.97 51.22 52.51 53.83 55.18 56.56 57.98 59.43 60.92 62.45 64.02 65.30 66.60 67.94 69.29 70.68 72.09 73.54 2 YRS 4 YRS 6 YRS 8 YRS 10 YRS 12 YRS 14 YRS Longevity Steps •Employees in longevity are prohibited from skipping steps and must remain at each step as indicated. • When an employee reaches the longevity steps of their assigned pay level, the employee shall remain at each step for two (or more) years. Longevity StepsGrade Position Steps 0.00 Directors and Senior Managers - 2.5% between each step (A-P), 7.5% between each grade (10-11), 45% range spread from minimum to maximum Grade Position Steps Longevity Steps Hourly Rate 2025 City of Seward Pay Plan • When the employee completes two (or more) years at each step, the employee moves to the next step, provided the employee received an overall rating of "satisfactory" or higher on the employee's performance evaluation and worked continously as a regular fulltime or part-time employee. Supervisors and Advanced Technical - 2.5% between each step (A-P), 10% between each grade (5-9), 45% range spread from minimum to maximum Administrative and Technical - 2.5% between each step (A-P), 10% between each grade (1-4), 45% range spread from minimum to maximum Grade Position Steps Longevity Steps Resolution 2024-060 200 RESOLUTION 2024-061 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ESTABLISH A FULL- TIME PAID FIREFIGHTER/EMT POSITION IN THE FIRE DEPARTMENT Documents: Agenda Statement Resolution 2024-061 Attachments – None Resolution 2024-061 201 City Council Agenda Statement Meeting Date: November 12, 2024 To: City Council Through: Kat Sorensen, City Manager From: Clinton Crites, Fire Chief Subject: Resolution 2024-061: Authorizing the City Manager to Establish a Full- Time Paid Firefighter/EMT Position in the Fire Department Background and justification: During the 2022 budget process, City Council approved one full-time Firefighter/EMT position to begin in 2023. While this action achieved a great effect of improving maintenance and response during this past year working Four 10-hour workdays, the fire department still lacks sufficient volunteers to rapidly respond to emergencies 24 hours a day, 7 days a week. Currently, the Firefighter/EMT works Wednesday, Friday, Saturday, and Sunday 10 hours 0700-1700 hours. That schedule leaves several days and every night subject to our limited volunteers and the two paid exempt employees or requires overtime to non-exempt employees when a call comes in after hours. The Seward Fire Department struggles concurrently with national trends in recruitment and retention of volunteer firefighters. While we have a great group of dedicated volunteers, the societal changes in how our community sees volunteerism and focuses more on home and family life, had led to dangerous levels of decreased response, especially after hours. During the last 12 months, 52 calls were answered with a single exempt employee after hours, 56 calls were answered with the same exempt employees plus their spouses who are also volunteers. 108 calls were not answered out of 400 by our volunteers after hours. In the past 5 years we have had an increase in our call volume from an annual average of 300-350 calls for service to now 500 calls for service is the new norm and only increasing. With the known increase in population soon on the horizon with the new cruise ship facility, Coast Guard, and other large projects, the Seward Fire Department is only going to be summoned to action more. The Seward Volunteer Fire Department continues to recruit using social media, open houses, posters and banners, incentives such as paid per call, shift work, gym membership, and longevity incentives. Still, volunteerism remains cursed with transient population, time constraints, less interest, and a general lack of available resources. The volunteers have recently in the last year began a Junior Firefighter program targeting the 14-18 age group to gain intertest in public safety and have had some success, however longevity of whether those students stay in Seward long time has yet to be determined and these are still low numbers. Resolution 2024-061 202 With aging equipment and facilities, it is imperative to have someone at the station as much as possible to catch water leaks, engine malfunctions, truck checks, walk-in emergencies, and a general state of readiness. Daily we find deficient equipment that can sometimes be avoided by consistent truck and station checks. According to the National Fire Protection Agency (NFPA) the number of volunteer firefighters in the U.S. reached an all-time low 2020 (2022 report), at the same time call volume has more than tripled in the last 35 years and that volunteering in the fire and EMS service, however, is one of the most demanding volunteer activities today due to time constraints to include operational responses (often at a moment’s notice), training, fundraising, vehicle and station maintenance, and various administrative duties. The City of Seward Volunteer Fire Department has experienced a great turnover in volunteers in the last 10 years partly due to housing, transient population, aging out, two-family income job requirements, and a generational and sociological conditions change in the way the community sees volunteerism. There is still a need to have a rapid response immediately to fires and emergency medical incidents such as cardiac arrest and fires where seconds and minutes have a great influence on the outcome of that emergency and relying on volunteers to respond from home, get to the station, respond in the apparatus can truly mean the difference in life and death. Having paid personnel on duty ready to respond immediately with life-saving equipment saves precious minutes, whereas the need for volunteer firefighters will continue and always be a part of the City of Seward Fire and Emergency services. These paid firefighters also perform much needed daily maintenance on the fire station and apparatus that otherwise administrative staff cannot address due to other administrative and operational duties. This position is overwhelmingly supported by historical data, increasing workload demands on volunteers and exempt staff, and the volunteer organization’s support of paid positions to augment the volunteers. This position will help elevate some of the demand of the lesser demanding calls that create a “burn out” to our already taxed volunteers. Adding one position still does not cover 24-hour response and that has historically been burdened on the two exempt employees, the Fire Chief and Deputy Fire Chief or over-time to two non- exempt employees. For example, when there is an emergency after hours, and the volunteers fail to respond, the exempt employees have no choice but to respond regardless of the time of night or nature of the call. These are non-compensated hours, or if a non-exempt employee takes call, this is a 2-hour overtime standby, then a minimum of 2 hours overtime call back. This amount of required non-compensated coverage time from exempt employees is solely unique to the Fire Department. This position is consistent with the comprehensive plan in providing public safety and the community’s expectations that when they dial 911, they will receive prompt, professional fire and emergency services. The Fire Department has always done more with less; however, we are at a critical juncture providing emergency Fire and EMS service 24 hours a day as efficiently and most effectively as possible. Adding additional paid staff will provide that consistent service to the public. Resolution 2024-061 203 Comprehensive and Strategic Plan Consistency Information This legislation is consistent with (citation listed): Comprehensive Plan: 2.2.9 Strategic Plan: 3.7.1.3 Other: Certification of Funds Total amount of funds listed in this legislation: $ This legislation (): Creates revenue in the amount of: $ X Creates expenditure in amount of: $ 104,800 Creates a savings in the amount of: $ Has no fiscal impact Funds are (): X Budgeted Line item(s): FY25_26 City’s Operating Budget under Fire Department salaries & benefits account no. 01000-1220-6000 Not budgeted Not applicable Fund Balance Information Affected Fund (): X General SMIC Electric Wastewater Boat Harbor Parking Water Healthcare Motor Pool Other Note: amounts are unaudited Available Fund Balance $ Finance Director Signature: Attorney Review Yes Attorney Signature: Not applicable Comments: Administration Recommendation X Adopt Resolution Other: Resolution 2024-061 204 Sponsored by: Sorensen CITY OF SEWARD, ALASKA RESOLUTION 2024-061 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AUTHORIZING THE CITY MANAGER TO ESTABLISH A FULL-TIME PAID FIREFIGHTER/EMT POSITION IN THE FIRE DEPARTMENT WHEREAS, in the 2023 budget cycle the first full-time City of Seward Firefighter/EMT was approved and is currently providing four 10-hour days coverage; and WHEREAS, adding an additional full-time firefighter can extend another four 10-hour days coverage and overlap on multiple project days; and WHEREAS, according to the National Fire Protection Agency (NFPA) the number of volunteer firefighters in the U.S. reached an all-time low in 2020, at the same time call volume has more than tripled in the last 35 years; and WHEREAS, according to the NFPA, most fire departments in the U.S. are volunteer; and WHEREAS, according to the NFPA volunteering in the fire and EMS service is one of the most demanding volunteer activities today due to time constraints to include operational responses (often at a moment’s notice), increased demand on training, fundraising, vehicle and station maintenance, and various administrative duties; and WHEREAS, the City of Seward Volunteer Fire Department has experienced substantial turnover in volunteers in the last 10 years partly due to housing, transient population, aging out, two-income family job requirements, and a change in generational and sociological conditions in the way the community sees volunteerism; and WHEREAS, there is still a need to have a rapid response to fires and emergency medical incidents such as cardiac arrest; and WHEREAS, during a cardiac arrest or structure fire, seconds and minutes have a great influence on the outcome of that emergency and relying on volunteers to respond from home, get to the station, and respond in the apparatus can truly mean the difference between life and death; and WHEREAS, having paid personnel on duty ready to respond immediately with life-saving equipment saves precious time; and WHEREAS, the need for volunteer firefighters will continue and always be a part of the City of Seward Fire and Emergency services, and WHEREAS, these paid firefighters also perform much needed daily maintenance on the fire station and apparatus; and Resolution 2024-061 205 CITY OF SEWARD, ALASKA RESOLUTION 2024-061 Page 2 of 3 WHEREAS, this position is overwhelmingly supported by historical data, increasing workload demands on volunteers and exempt staff, and the volunteer organization’s support of paid positions to augment the volunteers; and WHEREAS, this position will help alleviate some of the burden of the less demanding calls that create a “burn out” in our already taxed volunteers and paid staff; and WHEREAS, adding one position still does not cover 24-hour response and that has historically been burdened on the two exempt employees, the Fire Chief and Deputy Fire Chief or paid overtime by non-exempt staff; and WHEREAS, this position is consistent with the Comprehensive Plan in providing public safety and the community’s expectations that when they dial 911, they will receive prompt, professional fire and emergency services. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The City Manager is hereby authorized to establish a full-time, paid position titled Firefighter/EMT (Grade 7) in the Fire Department. Section 2. Funding in the amount of $104,800 will be appropriated as a part of the FY25_26 City’s Operating Budget under Fire Department salaries & benefits account no. 01000-1220-6000. Section 3. This resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska this 12th day of November 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Resolution 2024-061 206 P.O. BOX 749 SEWARD, AK 99664 (907) 224-8051 DIRECTOR@SEWARD.COM November 4th, 2024 RE: Request for Work Session To the Seward Mayor, City Council and Administration, The Seward Chamber of Commerce & Visitor’s Center Bureau (“Visit Seward”) formally requests a work session with the City Council to discuss our partnership. We seek an open discussion to review the current contract, explore any additional priorities or areas of focus the Council would like us to address, and ensure our efforts align with Council expectations. For decades, the City of Seward and the Seward Chamber of Commerce & Visitor’s Center Bureau have maintained a strong partnership through the execution of a contract that covers: Destination Management, Visitor Services Information, and Economic Development. Designated as the City’s sole Destination Management Organization in 1995, the Chamber has diligently worked to promote economic development, provide visitor services, and engage in destination management. We have consistently fulfilled these responsibilities with steady success. In addition to our role in destination management, we separately function as a traditional Chamber of Commerce which supports Seward's business community. The Chamber has consistently delivered on the tasks assigned by the Council and we want to remain proactive and collaborative, ensuring continued alignment with Council objectives and satisfaction with our action plans. We wish to review these priorities in the FY 25 & 26 years with City Council & Administration: Destination Management Year-round, full-time Communications & Marketing Staff Represent and advocate for Seward in the Tourism Industry Travel Trade Shows like the ATIA Conference & Pacific Marine Expo Maintain relationships with stakeholders and Marketing efforts to bring visitors in state in the shoulder & winter months Web maintenance and development Seward.com and all visitor-oriented facets including calendar and trip planning Digital Asset Management System Visitation Statistics Information Content Development Visitor, Marine, and Hometown Guides Visit Seward social media Earned media Continue to prioritize earned media opportunities with travel writers, publications, and other areas that are identified as target audiences Samantha Allen Executive Director Board of Directors Melissa Schutter President Greg Haas Vice-President Stephanie Millane Treasurer Kirsten McNeil Secretary Geri Nipp Jenna Petersen Hillary Bean Lyrissa Hammer Matt Cope Danny Seavey Sponsored by Council Member Warner 207 P.O. BOX 749 SEWARD, AK 99664 (907) 224-8051 DIRECTOR@SEWARD.COM Visitor Services Information Year-round, full-time Visitor Services staff Continued administration of the Visitor Information Center year-round and the auxiliary Derby Booth & Cruise Ship Terminal information center seasonally. Year-round & seasonal staffing, building & grounds maintenance, Utilities & IT support. Host the City of Seward campground kiosk. Year-round informational source and trip planning. Seasonal bathrooms, free public shuttle stop & lost and found. Economic Development AK Small Business Development Coordinator In collaboration with the city, we fund a small business development coordinator dedicated to Seward. This shared funding is contingent on the allocation of Bed Tax funds from the City of Seward. We also provide a space for them to work and all the necessary equipment to guarantee success. Growth as a “hometown” resource to effectively market the vast array of resources Seward offers. Facilitate and organize economic development events like Alaska Start-Up Week. Collaborating with the city of Seward on community surveys, data collection and presentation, and legislative lobbying efforts. Year Round Local Efforts Signature Event Execution & Year-round event support 4th of July Festival, Mount Marathon Race & Silver Salmon Derby Monthly Winter Weekends, Spring Job Fair, Seward Community Awards, NYE Fireworks Show, First Fridays, etc. Support for community events. Local Information Services Allow opt-ins to the Chamber E-Newsletter for all community members to stay up-to-date on events, opportunities, and public notices. Seward.com/Events Page Hold community forums and conversations regarding issues surrounding our home. Year round information & visitor’s center. On behalf of the Seward Chamber of Commerce & Visitors Bureau, we look forward to collaborating with the City of Seward to make our community an even better place to live, work, and play! Respectfully, Samantha Allen, Executive Director Seward Chamber of Commerce Samantha Allen Samantha Allen Executive Director Board of Directors Melissa Schutter President Greg Haas Vice-President Stephanie Millane Treasurer Kirsten McNeil Secretary Geri Nipp Jenna Petersen Hillary Bean Lyrissa Hammer Matt Cope Danny Seavey 208 Seward Chamber of Commerce Marketing and Visitor Services Contract 2022 - 2024 Executive Summary: The Seward Chamber of Commerce and Visitor Center is pleased to present the following plan to continue fulfilling the city of Seward’s need in the fields of destination marketing, visitor services, and economic development. Our community enjoys a vibrant visitor industry, an ever -growing marine service industry, and an entrepreneurial spirit that imbues our business community. Our non-profit organization works alongside the city of Seward to promote, manage, and encourage this vibrancy. This contract lays out a plan for FY23 and FY24, with a broad scope of work that covers the three sectors mentioned: destination management, visitor services, and e conomic development. Our small but effective team is excited to continue setting trends in Alaska marketing, growing our community’s reach as a marine and business hub, and helping to make Seward a great place to call “home.” We look forward to continuing our work in service to the community of Seward. Our Approach: As a non-profit organization, the Seward Chamber can have an intentional focus on serving Seward. Our mission dedicates us to the betterment of Seward as a business community and destination for people looking to live, work, and play. We are community minded, resourceful, transparent, nimble, and authentic in all the work that we do, and the projects we take on. Our work with the city of Seward falls into three main categories. 1.Visitor Services Information 2.Destination Marketing 3.Economic Development Contract Terms: Initiative Ordinance No. 95-1 established a 4 percent hotel/motel room tax on a city-wide basis with the “basic intent to provide for the promotion of tourism and development of visitor infrastructure and to provide for visitor services.” As reiterated by Resolution 2019-003, the Chamber is appropriated a percentage of the second previous full year’s bed tax revenue to act as the lead marketing entity. 209 We look forward to continuing this relationship on terms for FY23 and FY24 at an allocated funding level of $300,000. These funds will cover the following services. Visitor Services Information: Throughout the year, over 25,000 people interact with our Visitor Center staff in person. These interactions include answering basic visitation questions to assisting in booking lodging or campgrounds. Our small staff is the front line for information about anything and everything to do in Seward. In addition to in-person interactions, we see an average of 1,000 informational phone calls a month all year-long. We also manage an informative email inbox that is a useful tool for those planning trips to Seward. In tangent with our contract with the city, we have leases on the land for both our main Visitor Center and our Derby Booth in the harbor, which acts as an auxiliary visitor center in the summer. The leases allow us to further provide the best experience for visitors. Some other selected deliverables include: •Continued administration of the Visitor Information Center year-round and the auxiliary Derby Booth information center seasonally o Year-round staffing o Building & Grounds maintenance o Utilities & IT support (free public wifi 24/7) •Greeting and being on hand for informational services at the larger cruise ship dockings •Year-round informational source and trip planning •Conference & event planning •Seasonal bathrooms •Free public shuttle stop & lost and found •Seasonal staff •Year-round, full time Visitor Services staff Destination Marketing Organization (DMO): The Seward Chamber of Commerce has thoughtfully created a brand identity for the community of Seward, while serving as the DMO for the city of Seward. This brand identity has spurred the creation of a suite of printed publications and a breathtaking online presence that is setting trends in marketing styles across the state. Seward is a beautiful place, and we market it beautifully. 210 Some selected activities and deliverables that fall under the DMO •Year-round Communications & Marketing Staff •Web maintenance and development o Seward.com and all visitor-oriented facets including calendar and trip planning o State of the art, well optimized site that attracts and informs visitors and locals •Digital Asset Management System •Visitation Statistics Information •Content Development o Visitor, Marine, and Hometown Guides o Visit Seward social media •Earned media o Continue to prioritize earned media opportunities with travel writers, publications, and other areas that are identified as target audiences •Travel Trade Shows •Wedding & Event Planning •Event Planning o Partner with local entities and industries to create and manage events that attract visitors. Economic Development: While Seward enjoys a profitable and vibrant visitor season, we work with the community to promote a wide variety of industries to make Seward an attractive place to live and work, as well as play. The marine industry plays a large role in our community, as does our town’s entrepreneurial spirit. Thanks to our collaboration with the city, we can focus on supporting these other sectors of our community in line with our visitor services industry. Selected activities and deliverables include: •AK Small Business Development Coordinator o In collaboration with the city, we fund a small business development coordinator dedicated to Seward. We also provide a space for them to work and all necessary equipment to guarantee success •Attendance at the Pacific Marine Expo with invitations extended to key collaborators such as the City, AVTEC, and the Alaska Railroad •Growth as a “hometown” resource to effectively market the vast array of resources Seward offers. •Facilitate and organize economic development events like Alaska Start-Up Week •Continually collaborating with community partners •Collaborating with the city of Seward on community surveys, data collection and presentation, and legislative lobbying efforts 211 Outside of the three tenets of our contract with the city of Seward, the Chamber is also open to ad-hoc projects as the Council, administration, and Chamber board see fit. To keep the Council & administration abreast of the Seward Chamber’s marketing and economic development efforts, and the success of this contract, the Chamber Executive Director will report quarterly to City Council and PACAB. Janette Bower Kat Sorensen City Manager Executive Director City of Seward Seward Chamber of Commerce 212 City of Seward, Alaska Port and Commerce Advisory Board Meeting Minutes October 2, 2024 Volume 4, Page CALL TO ORDER The October 2, 2024, regular meeting of the Port and Commerce Advisory Board was called to order at 12:00 p.m. by Chair Bruce Jaffa. OPENING CEREMONY Board Member Dwayne Atwood led the Pledge of Allegiance to the flag. ROLL CALL There were present: Bruce Jaffa, presiding, and Benjamin Smith Dwayne Atwood Tom Miller Melissa Schutter Norm Regis Jesse Groom comprising a quorum of the Council; and Jason Bickling, Deputy City Manager Tony Sieminski, Harbormaster Kris Peck, City Clerk Jodi Kurtz, Deputy City Clerk Ashleigh Lipsey, Executive Assistant to the City Manager Excused – Miller Absent – None CITIZEN COMMENTS ON ANY SUBJECT -None APPROVAL OF AGENDA AND CONSENT AGENDA Motion (Regis/Groom) Approval of Agenda and Consent Agenda Motion Passed Unanimous The clerk read the following approved consent agenda items: Approval of the September 4, 2024, PACAB Meeting Minutes SPECIAL ORDERS, PRESENTATIONS, AND REPORTS 213 City of Seward, Alaska Port and Commerce Advisory Board Meeting Minutes October 2, 2024 Volume 4, Page City Administration Report Deputy City Manager Jason Bickling referred to the City Manager Report in the packet and discussed with the board how the public could access the City Manager Report. Smith spoke to improvements for next year regarding parking and the concerns of inconsistent parking enforcement in the harbor. PACAB discussed the Comprehensive Plan and how the Planning & Zoning Commission was involved. Other Reports and Announcements Alaska Railroad Report Seward Port Manager Dwayne Atwood provided an updated cruise ship schedule and summarized from his written report. Atwood also updated the board on the status of the dock improvement Project. Seward Chamber of Commerce Report Chamber Board of Directors President Melissa Schutter spoke about the fall and winter season activities coming up such as: Downtown and Harbor Trick or Treat, Entrepreneurship Week, and the Monday Mixer. The chamber was currently working on their Hometown Guide and Visitor Guide brochures. Scutter also said the Chamber was seeking support from PACAB about the funding from the City of Seward. Presentations City Clerk Kris Peck presented on the City of Seward website and e-Notifications. Executive Assistant Ashleigh Lipsey presented on City Manager Newsletter. UNFINISHED BUSINESS Other Items Discuss Alaska Municipal League Conference Attendance Jaffa spoke about the conference regarding dates and training opportunities. Bickling spoke on the style of the AML conference and how this conference benefits the local government. The board would make a decision by November on who would be attending. 214 City of Seward, Alaska Port and Commerce Advisory Board Meeting Minutes October 2, 2024 Volume 4, Page Discuss Community Communications Jaffa expressed his concern about the lack of community communication. He appreciated the city’s recent efforts. NEW BUSINESS Resolutions Resolution 2024-002: Recommending City Council Reinstate the Allocation of 50% of the Previous Year’s Bed Tax to the Seward Chamber of Commerce for Marketing Services Motion (Regis/Groom) Approve Resolution 2024-002 Jaffa spoke about the compensation from the City of Seward to the Chamber of Commerce. Jaffa read the entire resolution to the board and discussed the proposed change of funding. He talked about what the chamber does for the community and economy. This resolution would support and incentivize the chamber to market our community as they have the resources and expertise. Motion Passed Unanimous INFORMATIONAL ITEMS AND REPORTS Work Session on Wednesday, October 16, 2024 at 12:00 p.m. on Harbor Uplands Development Regular Meeting on Wednesday, November 6, 2024 at 12:00 p.m. CITIZEN COMMENTS - None BOARD AND ADMINISTRATION COMMENTS & RESPONSE TO CITIZEN COMMENTS Regis encouraged everyone to enjoy another nice day. Groom said the City Manager Newsletter was amazing and it was successfully getting information out to community. He said it was difficult to find information online and he would definitely be subscribing to the newsletter. Groom hoped council would decide to fund the Chamber of Commerce. Lastly, Groom was looking forward to the work session on the Uplands Development because it involved a prime fishing spot. Schutter thanked Peck and Lipsey for their respective presentations. Schutter intended to take advantage of the new e-notification services. Schutter thanked PACAB for the support of the Chamber of Commerce and hoped it would help influencing council’s decision. Atwood thanked Peck and Lipsey for their respective presentations. He said the City Manager Newsletter was a great source of information. 215 City of Seward, Alaska Port and Commerce Advisory Board Meeting Minutes October 2, 2024 Volume 4, Page Smith said he was able to find information on City of Seward website quickly and easily. He found the building permit process to be smooth and understandable. Smith also praised the Chamber of Commerce for being nimble and professional. Jaffa thanked Peck and Lipsey for their presentations. He believed that the current administration had an energetic core and cared about the city. From this day forward, Seward had a great future. Jaffa commented on a town hall meeting with topics that affected the community. He referenced Benjamin Franklin and the importance of community participation at a grassroots level. Jaffa encouraged everyone on this board to attend council meetings and be involved. ADJOURNMENT The meeting was adjourned at 1:19 p.m. _____________________________ _________________________________ Jodi Kurtz Bruce Jaffa Deputy City Clerk Chair (City Seal) 216 217 11/8/2024 10:36 AMCouncil Calendar SuMo TuWe Th Fr Sa 12345678910 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 30 November 2024 SuMo TuWe Th Fr Sa 12345678 9 10 11 12 13 1415 16 17 18 19 20 2122 23 24 25 26 27 2829 30 31 December 2024November 2024 Oct 27 28 29 30 31 Nov 1 2 3 4 5 6 7 8 9 7:00am General Election Day 7:00pm P&Z Meeting Rescheduled to 11/19 12:00pm PACAB Mtg 10 11 12 13 14 15 16 Veteran's Day 7:00pm CC Mtg 5:30pm HP WS and Meeting 5:30 17 18 19 20 21 22 23 5:30pm P&Z WS Only, Mtg Cancelled (Council Chambers) 12:00pm PACAB WS 2:00pm PACAB Ad Hoc Heat Loop Mtg (Seward Community Library & 24 25 26 27 28 29 30 7:00pm CC Mtg (Chambers) Thanksgiving Day Day After Thanksgiving SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 218 11/8/2024 10:36 AMCouncil Calendar SuMo TuWe Th Fr Sa 12345678 9 10 11 12 13 1415 16 17 18 19 20 2122 23 24 25 26 27 2829 30 31 December 2024 SuMo TuWe Th Fr Sa 123456789101112 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31 January 2025December 2024 Dec 1 2 3 4 5 6 7 7:00pm P&Z Meeting 12:00pm PACAB Mtg 8 9 10 11 12 13 14 7:00pm CC Mtg Moved to 12-16 (Council Chambers) 15 16 17 18 19 20 21 CC Mtg - was 12-9 6:00pm P&Z Work Session (Council Chambers) 12:00pm PACAB WS 2:00pm PACAB Ad Hoc Heat Loop Mtg (Seward Community Library & 22 23 24 25 26 27 28 7:00pm CC Mtg Cancelled (Chambers) Christmas Eve Christmas Day 29 30 31 Jan 1, 25 2 3 4 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY