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Home My WebLink AboutRES2024-059 Budget 2025_2026_UpdatedSponsored by: Sorensen Public Hearing #1: November 12, 2024 Public Hearing #2: November 25, 2024 Public Hearing #3: December 16, 2024 Amended & Approved: December 16, 2024I 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 CITY 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.I Section 2. Sums of money shall be appropriated from all City funds as follows: 2026 General Fund2025 General Fund Operating RevenuesOperating Revenues $15,329,230 1,524,315 $15,263,753 1,488,180 Operating Revenues Net Transfers General Fund Total: $ $ Operating Revenues Net Transfers General Fund Total: $ $ 16,853,54516,751,933 2026 Enterprise Eunds Total Revenue 2025 Enterprise Funds Total Revenue $3,263,271 935,041 435,960 16,457,057 2,115,297 1,390,263 974,839 200,000 3,218,682 964,758 429,173 16,197,891 2,083,094 1,369,094 974,839 200,000 Harbor SMIC Parking Electric Water Wastewater Healthcare Seward Mountain Haven $Harbor SMIC Parking Electric Water Wastewater Healthcare Seward Mountain Haven $$ $$ $$ $$ $$ $$ $$ I CITY OF SEWARD, ALASKA RESOLUTION 2024-059 Page 2 of 3 I 2025 Internal Service Fund 2026 Internal Service Fund Motor Pool Enterprise Fund Total: $518,028 Motor Pool Enterprise Fund Total: $518,589 $ 25,955,559 $26,290,317 Total Revenues: $42,707,492 Total Revenues: $43,143,862 2025 Operating Expenditures General Fund 2026 Operating Expenditures General Fund $ 16,751,933General Fund $ 16,853,545General Fund 2025 Operating Expenditures Before Depreciation & Motor Pool Enterprise Funds Harbor SMIC Parking Electric Water Wastewater Healthcare Seward Mountain Haven Internal Service Fund Motor Pool Enterprise Funds Total: $3,379,3 $ $ $ $ $ $ $ $1,814,3 $25,047,4 2026 Operating Expenditures Before Depreciation & Motor Pool Enterprise Funds Harbor SMIC Parking Electric Water Wastewater Healthcare Seward Mountain Haven Internal Service Fund Motor Pool Enterprise Funds Total: $3,430,2 $ $ $ $ $ $ $ $202,7 $23,720,1 75 1,133,298 123,308 14,344,458 1,344,205 1,482,925 958,548 466,992 56 1,106,658 154,683 14,577,277 1,369,234 1,514,269 952,977 411,952 I 17 94 26 00 General Fund & Enterprise Funds General Fund & Enterprise Funds$ 41,799,359 $ 40,573,645 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). I CITY OF SEWARD, ALASKA RESOLUTION 2024-059 Page 3 of 3I thPASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 16 day of December 2024. THE CITY OF SEWARD, ALASKA Sue McClure, Mayor Warner, Wells, Barnwell, Crites, Osenga, McClure None Finch None AYES: NOES: ABSENT: ABSTAIN: ATTEST: Cixk. JoOT Kurtz Acting City Clerk I (City Seal),,55 OF •I )• I FY25/26 BUDGET GENERAL FUND 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 10,482,405 10,507,405 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 67,349 992,554 284,800 259,800 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 $15,263,753 $15,329,230 Expenditures: General Government 3,684,055 5,084,416 5,371,398 2,733,588 5,114,189 5,250,896 5,114,279 Public Safety 4,201,427 4,968,898 5,006,695 2,887,755 5,704,605 5,797,553 5,763,583 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 $16,751,933 $16,853,544 Excess of revenues over (under) expenses $3,641,041 $1,277,288 $1,418,405 $1,274,435 -$964,306 -$1,488,180 -$1,524,314 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 -980,839 -980,839 Operating transfers from other funds 2,286,776 2,649,411 2,824,069 1,323,065 2,453,557 2,469,019 2,505,154 Net other financing sources (uses)-629,137 -147,854 940,268 900,882 812,557 1,488,180 1,524,315 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 10,765,587 Total Fund Balance $13,236,214 $12,712,928 $14,559,618 $16,602,204 $14,275,138 $14,275,138 $14,275,138 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 13,289,300 13,316,577 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 $15,263,753 $15,329,230 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 59,384 107,991 136,058 137,145 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 311,335 438,523 388,113 232,567 901,437 500,496 444,118 01000 1221 Fire Volunteers 70,980 140,758 109,962 68,106 125,131 146,500 121,400 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 $6,071,679 $6,026,178 City of Seward Balance Overview General Fund Fiscal Year 2025 and 2026 Budget Personnel Only Account Description 2021 Actual 2022 Actual 2023 Actual 2024 YTD Actuals 6/30 2024 Budget Final Proposed 2025 Budget Proposed 2026 Budget FTE 25/26 01000 1110 Council & Clerk 18,946 413,480 448,813 244,841 480,331 494,620 522,825 3.00 01000 1111 Historic Preservation Commission 38,100 106 0 0 8,572 8,572 8,572 0.50 01000 1114 PACAB 0 53 0 0 0 0 0 - 01000 1115 Planning & Zoning 0 24,085 23,363 30,895 50,534 55,335 56,220 0.55 01000 1120 City Manager 478,879 586,263 649,493 307,828 676,925 670,044 642,927 4.00 01000 1121 MIS 387,183 442,254 492,940 253,233 487,800 525,822 426,492 3.00 01000 1122 Community Development 303,984 379,539 375,335 154,582 377,065 386,690 401,980 3.00 01000 1140 Finance 838,503 687,268 752,579 500,596 1,027,350 1,028,459 1,074,357 8.00 01000 1180 General Services 0 0 -4,504 0 0 0 0 - 01000 1210 Police 2,141,282 2,357,629 2,188,809 1,253,311 2,726,106 2,244,650 2,253,962 13.00 01000 1212 Animal Control 133,847 128,840 204,508 104,127 195,030 219,970 228,473 2.00 01000 1213 Dispatch 422,456 582,638 549,268 419,709 0 567,078 567,078 6.00 01000 1220 Fire 367,816 404,776 598,895 344,848 641,735 1,022,843 1,071,358 5.50 01000 1221 Fire Volunteers 5,325 2,204 0 0 7,300 7,300 7,300 - 01000 1222 Emergency Preparedness 0 0 0 0 0 0 0 - 01000 1250 Building Inspection 282,123 334,363 377,304 193,956 388,000 368,365 382,745 2.50 01000 1310 Streets 304,747 538,417 590,282 310,709 600,315 686,950 710,596 6.25 01000 1312 City Shop 172,972 230,659 247,746 150,498 253,270 292,075 302,500 1.35 01000 1350 Municipal Buildings 78,169 79,525 125,228 95,980 156,540 211,773 220,070 2.00 01000 1400 Parks&Rec Admin 193,588 699,880 809,253 425,675 925,856 1,107,770 1,150,470 9.80 01000 1500 Library & Museum 379,040 502,248 466,888 254,923 515,040 553,260 575,170 6.00 6,546,963$ 8,394,226$ 8,896,201$ 5,045,713$ 9,517,769$ 10,451,577$ 10,603,096$ 76.45 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 7,654,525 7,654,525 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 713,633 804,511 840,428 317,883 725,000 725,000 866,880 891,880 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 - 400,000 400,000 180,000 155,000 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 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 - - 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 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 1,488,180 1,524,315 Total Revenues 15,322,795 15,920,874 16,663,672 9,690,710 15,213,509 15,038,263 16,751,933 16,853,545 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 (F.11103)20,000 20,000 For Fire service to cruise ships (F.11103) (Firefighter position funding)70,000 70,000 For GF services to cruise ships; police security, museum movie, etc. ( F11113)50,000 50,000 TOTAL TRANSFERS IN:$2,469,019 $2,505,154 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 954,839 954,839 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: $980,839 $980,839 NET TRANSFERS:$1,488,180 $1,524,315 2025 2026 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: 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: 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 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 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 35,000 35,000 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 59,384 107,991 136,058 137,145 Total Expenditures:573,416 679,643 787,310 367,212 784,916 806,102 780,072 General - City Manager (01000 1120) Expense Budget 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 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: 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: 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 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 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 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 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 184,471 218,496 314,669 174,980 355,500 548,424 563,264 6001 Overtime - 54 18,230 6,581 10,000 10,000 10,000 6002 Standby Time - - 11,883 6,965 10,000 8,000 8,000 6100 Medicare 3,027 3,634 5,050 3,113 7,775 10,015 10,295 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 78,210 120,653 123,918 6202 Health Insurance 83,090 111,209 141,120 101,351 157,750 295,446 324,991 6210 Air Ambulance Benefit - - 45 525 - 805 805 6211 Met Life - Life Benefit - - - 79 - 250 250 Total Personnel Costs:367,816 404,776 598,895 344,848 641,735 1,022,843 1,071,358 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 69,557 40,550 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 6,219 7216 Maintenance & Repair 16,781 55,079 17,414 16,209 62,564 45,000 25,000 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:311,335 438,523 388,113 232,567 901,437 500,496 444,118 Total Expenditures:679,152$ 843,299$ 987,008$ 577,415$ 1,543,172$ 1,523,339$ 1,515,476$ General - Fire (01000-1220) Expense Budget 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 18,000 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 - 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 47,000 47,000 8103 Capital Equipment - - - - - - Total Non-Personnel Costs:70,980 140,758 109,962 68,106 125,131 146,500 121,400 Total Expenditures:76,305$ 142,962$ 109,962$ 68,106$ 132,431$ 153,800$ 128,700$ General - Volunteer (01000-1221) Expense Budget 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 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 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 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) 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 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: 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 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 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 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: Personnel Costs: 6000 Salaries 94,671 - - 1,939 - - 6001 Overtime 10,030 - - 431 - - 6002 Standby Time 1,207 - - - - - 6100 Medicare 4,079 - - 181 - - 6101 Unemployment Insurance 2,056 - - - - - 6102 Workers' Compensation 5,861 - (2) 143 165 - 6200 Leave Time 11,269 - - - - - 6201 Retirement Benefits 18,932 - - - - - 6202 Health Insurance 20,128 - - - - - Total Personnel Costs:168,233 - (2) 2,694 165 - - 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 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: Personnel Costs: 6000 Salaries 1,192 - - - - - 6100 Medicare 89 - - - - 6102 Workers' Compensation (108) - - - - - - 6201 Retirement Benefits 8 - - - - - 6202 Health Insurance 0 - - Total Personnel Costs:1,182 - - - - - - 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 - Cemetery (01000-1412) Expense Budget 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$ 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 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 29 - - - - - 6000 9505 Salaries 38 6001 9512 Overtime 130 6100 Medicare 0 - - - - - 6100 9512 Medicare 2 6101 Unemployment Insurance (645) 6102 Workers' Compensation (45) - - - - - 6102 9505 Workers' Compensation 2 - - 6102 9512 Workers' Compensation (37) - - 6201 Retirement Benefits 565 - - - - - 6201 9505 Retirement Benefits 8 6201 9512 Retirement Benefits 29 6202 Health Insurance 52 - - 6202 9505 Health Insurance 34 6202 9512 Health Insurance 62 Total Personnel Costs:223 - - - - - - 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 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 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 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. 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 $2,645,126 * Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024, 2025 and 2026 Harbor Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Revenue 11000-2000 General Operations 57,993$ 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): 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 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 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 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 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 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 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. 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 -$477,128 * Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024, 2025 and 2026 SMIC Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 12000-2500 Operating Revenue 336,295$ 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): 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 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 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 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 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. 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 $1,482,204 * Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024,2025 and 2026 ParkingFund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Revenue 13000-2900 General Operations 429,173$ 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): 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 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. 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 $9,287,446 a) Ties to December 31, 2023 cash and investment balance per ACFR CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2024, 2025 and 2026 Electric Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 15000-3000 General Operations 16,076,824$ 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): 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 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 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 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 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 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 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 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 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. 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 $5,777,582 * Ties to December 31, 2023 cash and investment balance per ACFR For Fiscal Year 2023, 2024 ,2025 and 2026 Water Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Budget Budget Revenue 17000-0000 General Operations 2,052,094$ 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): 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 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 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 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 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. 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 $4,050,582 * Ties to December 31, 2023 cash and investment balance per ACFR (a) Sewer Lagoon new loans (2016-2035) For Fiscal Year 2023, 2024, 2025 and 2026 Waste Water Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Budget Budget Revenue 18000-0000 General Operations 1,323,094$ 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): 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 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 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 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 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. 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 $3,465,962 * Ties to December 31, 2023 cash and investment balance per ACFR SGH PERS loan PMYT owed to Motor Pool Fund loan matures in 2026. For Fiscal Year 2023 ,2024 2025 and 2026 Hospital Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 19100-0000 General Operations -$ -$ 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 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. 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 $13,598,169 * Ties to December 31, 2023 cash and investment balance per ACFR (a) Seward Mountain Haven revenue bonds; matures 2033 CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Cash Flow For Fiscal Year 2024 2025 and 2026 Seward Mountain Haven Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget Revenue 2025 2026 19200-0000 General Operations Total:-$ -$ 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 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: 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. 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 $1,894,541 * Ties to December 31, 2023 cash and investment balance per ACFR For Fiscal Year 2023, 2024,2025 and 2026 Motor pool Fund Budgeted Statement of Revenue and Expenditures and change in Net Position 2025/ 2026 Biennial Operating Budget 2025 2026 Budget Budget Revenue 03000-0000 General Operations 484,000$ 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): 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: 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 = $2,407,598 (Ties to ACFR) City of Seward Capital Improvement Plan - Motorpool 2025 - 2030 Forecasted City Cost Capital Improvement Plan New or Project Description Replace 2025 2026 Project Cost Other Source Source Electric Critical Capital Need: Electric Shore Power 115 kV plus Substation New 15,000,000$ 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 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 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 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 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$