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HomeMy WebLinkAbout11092018 City Council Work Session - Budget 1311o9 VIS 3utGLT CITY OF SEWARD Mid-Cycle Budget Projection - 2019 2018 2018 Original Budget:(adopted November 27,2017) Revenue+Transfers-In 12,885,770 Expenditures+Transfers-Out 13,136,239 Original Use of Fund Balance (250,469) 2018 Budget Amendments:(approved in multiple Resolutions;see attached) Added Revenue(grants) 42,852 Additional Expenditures 268,576 Added Net Transfers-Out(animal shelter start-up) 75,564 Additional Use of Fund Balance (301,288) Total Budgeted Use of Fund Balance,2018 (551,757) 2018 Mid-Cycle Additional Projections:(see attached) Revenue (See attached;based on estimates!) 390,095 Additional Transfer-Out(1/4 sales tax to hospital) 27,583 362,512 Total Projected 2018 Use of Fund Balance: $ (189,245) 2019 2019 Original Budget: (adopted November 27,2017) Revenue+Transfers-In 12,991,490 Expenditures+Transfers-Out 13,039,502 Original Use of Fund Balance (48,012) 2019 Budget Amendments:(approved in multiple Resolutions;see attached) Additional Expenditures 196,674 Additional Use of Fund Balance (196,674) Total Projected 2019 Use of Fund Balance: $ (244,686) Fund Balance Analysis Beginning Unassigned Fund Balance,January 1,2018 $ 4,621,429 Projected Use of Fund Balance,2018 $ (189,245) Projected Use of Fund Balance,2019 $ (244,686) Projected Ending Unassigned Fund Balance,December 31,2019 $ 4,187,498 Y � 2018 Additional Use of General Fund Fund Balance 2018 Original Budget,Use of Fund Balance $(250,469) 2018 Budget Adjustments approved by Council Revenue: State grants 35,752 Miscellaneous grants 7,100 Total Revenue Adjustments $ 42,852 Expenditures: RES 2017-051;adopted 8/28/17 Open new cemetery section due to capacity 25,000 RES 2017-051;adopted 8/28/17 New software 6,000 RES 2018-012;adopted 2/12/18 Historic Preservation travel grant match 2,475 RES 2018-013;adopted 2/12/18 Audit contract 1,295 RES 2018-034;adopted 7/23/18 Cost of living increase 2.1% 109,894 RES 2018-040;adopted 4/23/18 Fire grant match 813 RES 2018-043;adopted 4/23/18 Restore payroll position 80,247 Expenses related to above grants 42,852 Total Expenditure Adjustments $ (268,576) Transfers: RES 2018-049;adopted 5/29/18 Animal shelter start-up 75,564 Total Transfers-Out $ (75,564) Total Additional Use of Fund Balance per approved Resolutions,2018: $(301,288) 2018 Mid-Cycle Projections Revenue Projections: Sales tax 110,330 Hotel/Motel Room tax 25,000 Payments-in-lieu-of-tax 15,000 Revenue sharing 123,423 Contra payments-in-lieu-of-tax (7,380) Building permits (13,700) Shop work orders 300 Facility rental fees 2,000 Shower fees 4,300 Pavilion rental fees 2,800 Camping fees excluding utilities 63,000 Camping with utilities (5,000) Dump station 3,000 Work orders (3,500) Service revenues 1,500 Building rent from State of Alaska;reimburse for building repairs 69,022 Projected Additional Revenue: $ 390,095 Transfers-Out: Additional 1/4 sales tax revenue to hospital debt service (27,583) Total Projected Restore Fund Balance per Projections,2018: $ 362,512 Projected Use of Fund Balance,2018: $(189,245) 2019 Additional Use of General Fund Fund Balance 2019 Original Budget, Use of Fund Balance $ (48,012) 2019 Budget Adjustments approved by Council Revenue: $0 Expenditures: RES 2018-013; adopted 2/12/18 Audit contract 2,634 RES 2018-034; adopted 7/23/18 Cost of living increase 2.1% 113,793 RES 2018-043;adopted 4/23/18 Restore payroll position 80,247 Total Cost of Additional Expenditures $ (196,674) Transfers: $0 Total Additional Use of Fund Balance,2019 $ (244,686) FUND BALANCE HISTORY 10-Year Actual + 2018/2019 Budget 10)300,000 — 9,000,000 — 8,000,000 — 7,000,000 — 6,000,000 — — 5,000,000 — _ 4,000,000 - 3,000,000 - — 2,000,000 - 1,000,000 - :'r". -.:,,, tom. A, I f $ - 2008 2009 2010 2011 2012 2013 2014 2011 2016 8 Bud 201 'L: •Unassigned Fund Balance °Total Fund Balance Monthly Budget-to-Actual Revenue Report -- By Fund Run: 10/21/2018 at 2:29 PM City of Seward Page: 1 General Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4000 Tax Revenue-Sales 1,362,376 2,741,960 3,750,000 (1,008,040) 5,000,000 (2,258,040) 54.84 4010 Tax Revenue-Real Property 191,992 299,425 720,000 (420,575) 960,000 (660,575) 31.19 4011 Tax Revenue-Personal Property 88,964 117,047 240,000 (122,953) 320,000 (202,953) 36.58 4012 Tax Revenue-Motor vehicle 2,801 15,290 18,750 (3,460) 25,000 (9,710) 61.16 4013 Tax Revenue-Oil Property 0 50,883 0 50,883 0 50,883 0.00 4020 Hotel/Motel Room Tax 8,662 208,904 375,000 (166,096) 500,000 (291,096) 41.78 4030 Payments in Lieu of Tax 0 39,384 67,500 (28,116) 90,000 (50,616) 43.76 4031 Contra Payments in Lieu of Tax 0 (32,580) (18,900) (13,680) (25,200) (7,380) 129.29 4040 Penalties and Interest on Taxes 7 1,060 1,125 (65) 1,500 (440) 70.66 4100 Building Permits 89 26,101 37,500 (11,399) 50,000 (23,899) 52.20 4101 Permits-Taxi 108 850 900 (50) 1,200 (350) 70.86 4102 DMV-Drivers License 1,348 13,008 15,750 (2,743) 21,000 (7,993) 61.94 4103 DMV-Motor Vehicles 6,237 52,695 42,000 10,695 56,000 (3,305) 94.10 4104 Animal Control Licenses 15 90 188 (98) 250 (160) 36.00 4105 Business License 180 13,090 13,500 (410) 18,000 (4,910) 72.72 4106 License and Permits-Misc 14 3,506 1,500 2,006 2,000 1,506 175.29 4202 Jail Contract 92,238 276,714 262,500 14,214 350,000 (73,286) 79.06 4203 Dispatch Contract w/State of AK 0 18,000 27,000 (9,000) 36,000 (18,000) 50.00 4204 KPB 911 Dispatch 0 26,400 39,420 (13,020) 52,560 (26,160) 50.23 4205 Alaska Liquor Tax 0 15,950 14,250 1,700 19,000 (3,050) 83.95 4206 Alaska Raw Fish Tax 0 0 210,000 (210,000) 280,000 (280,000) 0.00 4207 Fisheries Resource Landing Tax 0 2,477 3,000 (523) 4,000 (1,523) 61.93 4251 Grant Revenue-Federal Grants 0 19,985 0 19,985 0 19,985 0.00 4252 Grant Revenue-State Grants 0 7,000 35,752 (28,752) 35,752 (28,752) 19.58 4253 Grant Revenue-Misc Grants 0 11,080 7,100 3,980 7,100 3,980 156.06 4300 Admin.Exp.-Jail 7,626 68,635 68,635 0 91,513 (22,878) 75.00 4301 Admin Exp.-Harbor 29,973 269,760 269,760 0 359,680 (89,920) 75.00 4302 Admin.Exp.-SMIC 8,000 72,003 72,003 0 96,004 (24,001) 75.00 4303 Admin.Exp.-Parking Fund 935 8,416 8,416 0 11,221 (2,805) 75.00 4304 Admin.Exp.-Electric 78,191 703,720 703,720 0 938,293 (234,573) 75.00 4305 Admin.Exp.-Water 21,571 194,137 194,137 0 258,849 (64,712) 75.00 4306 Admin.Exp.-Sewer 13,173 118,558 118,558 0 158,077 (39,519) 75.00 4307 Copying Fees 616 6,570 3,750 2,820 5,000 1,570 131.40 4308 Sales Tax Credit 0 2,000 3,000 (1,000) 4,000 (2,000) 50.00 4309 Building Permits 0 1,351 150 1,201 200 1,151 675.26 4320 Misc Dog Fees 50 415 900 (485) 1,200 (785) 34.58 4322 Miscellaneous Dispatching 833 7,500 7,500 0 10,000 (2,500) 75.00 4323 Miscellaneous Police Fees 140 1,315 1,500 (185) 2,000 (685) 65.75 4330 Street Work Orders 0 1,136 0 1,136 0 1,136 0.00 4331 Shop Work Orders 149 2,628 1,875 753 2,500 128 105.12 4332 GF Equipment Rental 0 570 0 570 0 570 0.00 4340 P&R:Public Use Fees 31 543 1,875 (1,332) 2,500 (1,957) 21.72 4341 P&R:Punchard Fees 444 3,993 5,250 (1,257) 7,000 (3,007) 57.04 4342 P&R:Class Registrations 1,160 34,352 33,750 602 45,000 (10,648) 76.34 4343 P&R:Facility Rental 61 4,067 1,875 2,192 2,500 1,567 162.69 4344 P&R:Tournaments 0 1,869 1,275 594 1,700 169 109.95 4345 P&R:Special Events 59 14,768 14,250 518 19,000 (4,232) 77.72 4347 P&R:Shower Fees 3,431 19,192 11,250 7,942 15,000 4,192 127.94 Monthly Budget-to-Actual Revenue Report -- By Fund Run:10/21/2018 at 2:29 PM City of Seward Page: 2 General Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget 4348 P&R:Rock Wall Fees 0 243 375 (132) 500 (257) 48.60 4349 P&R:Pavilion Fees 93 6,556 3,000 3,556 4,000 2,556 163.89 4350 P&R:Camping Fees 38,423 499,908 330,000 169,908 440,000 59,908 113.62 4351 P&R:Camping w/Utilities 22,841 331,529 255,000 76,529 340,000 (8,471) 97.51 4352 P&R:RV Dump Station 2,140 17,018 10,500 6,518 14,000 3,018 121.56 4353 P&R:Misc Revenue 0 243 375 (132) 500 (257) 48.50 4354 P&R:Work Orders 0 0 4,500 (4,500) 6,000 (6,000) 0.00 4370 Library Service Revenue 1,329 10,953 7,125 3,828 9,500 1,453 115.29 4371 Library Circulation Revenue 279 2,931 3,000 (69) 4,000 (1,069) 73.28 4373 Museum Admissions 1,016 10,098 13,500 (3,402) 18,000 (7,902) 56.10 4380 Land Rents&Leases 6,500 32,975 26,025 6,950 34,700 (1,725) 95.03 4382 Jail Facility Rental 2,500 22,500 22,500 0 30,000 (7,500) 75.00 4383 Municipal Building Rent 0 109,022 30,000 79,022 40,000 69,022 272.55 4400 Fines and Bails 1,707 11,457 12,750 (1,293) 17,000 (5,543) 67.39 4500 GF Interest on Investments 673 17,895 22,500 (4,605) 30,000 (12,105) 59.65 4501 GF Penalties&Interest 85 987 750 237 1,000 (13) 98.66 4503 GF Misc Interest Revenue 8 8 0 8 0 8 0.00 4620 Franchise Fee-Refuse 0 11,220 12,750 (1,530) 17,000 (5,780) 66.00 4630 City Clerk Fees 0 153 225 (72) 300 (147) 51.07 4639 Misc Service Fees 0 59 0 59 0 59 0.00 5899 Miscellaneous Revenue 427 419 0 419 0 419 0.00 5911 Unrealized gain on FV of Investments 0 5,816 0 5,816 0 5,816 0.00 Total Revenues $ 1,999,495 $ 6,557,807 $ 8,142,139 $ (1,584,333) $ 10,841,899 $ (4,284,093) $ 60.49 Monthly Budget Expenditure Report by Fund Run:10/21/2018 at 2:31 PM City of Seward Page: 1 General Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 416,976 2,837,544 3,199,966 362,421 4,224,167 1,386,622 67.17 6001 Overtime 28,265 190,879 18,570 (172,309) 23,570 (167,309) 809.84 6002 Standby Time 0 3,748 0 (3,748) 0 (3,748) 0.00 6009 Personnel Vacancy Factor 0 0 (112.500) (112,500) (150,000) (150,000) 0.00 6100 Medicare 10,232 70,204 62,040 (8,164) 82,497 12,293 85.10 6101 Unemployment Insurance 0 2,361 3,075 714 4,100 1,739 57.58 6102 Workers'Compensation 30,169 173,701 165,501 (8,200) 220,509 46,808 78.77 6103 ESC 0 1,245 0 (1,245) 0 (1,245) 0.00 6200 Leave Time 41,010 293,937 305,050 11,113 405,587 111,650 72.47 6201 Retirement Benefits 94,653 640,994 678,469 37,475 900,535 259,541 71.18 6202 Health Insurance 213,197 1,334,975 1,436,820 101,845 1,906,233 571,258 70.03 6203 In Lieu of FICA 0 0 1,481 1,481 1,975 1,975 0.00 6209 Contra-Retirement PERS DC Forfeitures (6,511) (26.130) 0 26,130 0 26,130 0.00 Total Personnel Costs: $ 827,991 $ 5,523,458 $ 5,758,472 $ 235,014 $ 7,619,173 $ 2,095,715 $ 72.49 Non-Personnel Costs: 7000 Audit 0 90,000 83,795 (6,205) 111,295 21,295 80.87 7001 Communications 7,513 84,271 92,032 7,761 122,708 38,437 68.68 7002 Postage and Freight 3,073 16,307 31,084 14,777 41,442 25,135 39.35 7003 Banking&Credit Card Fees 5,526 24,984 23,850 (1,134) 31,800 6,816 78.56 7004 Insurance (3,947) 225,925 180,238 (45,687) 240,316 14,391 94.01 7006 Legal 0 198,148 60,000 (138,148) 80,000 (118,148) 247.69 7008 CY Legal Recovery 0 (882) 0 882 0 882 0.00 7009 Contracted Services (26.618) 183,058 268,877 85,819 350,836 167,778 52.18 7010 Engineering 0 0 1,500 1,500 2,000 2,000 0.00 7011 Testing 38 5,824 4,715 (1,109) 6,286 462 92.65 7012 Other Special Services 10 9,466 24,225 14,759 32,300 22,834 29.31 7013 State Lobbying Fees 8,042 63,378 65,250 1,872 87,000 23,622 72.85 7014 Federal Lobbying Fees 7,667 69,003 71,250 2,247 95,000 25,997 72.63 7015 Utilities 50,532 424,663 433,072 8,409 577,429 152,766 73.54 7016 Heating Fuel (41) 36,771 50,400 13,629 67,200 30,429 54.72 7017 Rents&Leases 50,600 71,456 81,038 9,582 100,400 28,944 71.17 7201 Library Books 0 8,622 14,500 5,878 17,000 8,378 50.72 7202 Library Periodicals 0 1,850 2,250 400 3,000 1,150 61.68 7203 Library Standing Orders 0 346 3,000 2,654 4,000 3,654 8.65 7204 Library Non-Print 0 3,095 3,000 (95) 4,000 905 77.38 7205 Library Electronic Materials 0 0 3,375 3,375 4,500 4,500 0.00 7208 Museum Collection Supplies 0 2,028 900 (1,128) 1,200 (828) 168.99 7210 Vehicle Supplies (63) 1,850 4,932 3,082 6,576 4,726 28.14 7211 Gas&Lube (2,524) 52,416 69,341 16,925 92,454 40,038 56.69 7212 Uniform Allowance 966 5,105 10,492 5,387 13,989 8,884 36.50 7213 Safety Equipment 12 6,301 9,527 3,226 12,700 6,399 49.61 7214 Janitorial Supplies 2,351 11,468 12,282 814 16,376 4,908 70.03 7215 Operating Supplies 17,822 217,182 248,581 31,399 330,938 113,756 65.63 7216 Maintenance&Repair 1,505 118,567 154,932 36,365 206,024 87,457 57.55 7217 Small Tools&Equipment 2,036 36,335 76,314 39,979 95,003 58,668 38.25 7218 Inmate Meals 0 853 7,500 6,647 10,000 9,147 8.53 Monthly Budget Expenditure Report by Fund Run: 10/21/2018 at 2:31 PM City of Seward Page: 2 General Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7300 Advertising 606 20,231 31,843 11,612 42,456 22,225 47.65 7301 Subscriptions&Dues 3,841 30,579 29,417 (1,162) 39,220 8,641 77.97 7302 Travel&Subsistence 14,736 85,131 107,036 21,904 138,512 53,380 61.46 7303 Education&Training 2,881 21,521 49,378 27,857 63,503 41,982 33.89 7304 Equipment Rent (818) 12,680 15,961 3,281 26,264 13,584 48.28 7307 GF Administrative Fee 7,626 68,635 68,635 0 91,513 22,878 75.00 7800 Sister City Program 5,697 12,153 18,375 6,222 24,500 12,347 49.61 7801 Contributions to Chamber 126,462 252,923 189,692 (63,231) 252,923 0 100.00 7802 Contributions to Senior Citizens 0 75,000 56,250 (18,750) 75,000 0 100.00 7803 Contributions to B&G Club 0 0 18,750 18,750 25,000 25,000 0.00 7804 Elections 197 1,721 3,000 1,279 4,000 2,279 43.01 7805 Promotion 850 3,220 8,250 5,030 11,000 7,780 29.27 7806 Volunteer Fireman Stipend 2,333 27,000 25,500 (1,500) 34,000 7,000 79.41 7807 Contingency 0 5,000 5,250 250 7,000 2,000 71.43 7810 Miscellaneous Expense 1,466 5,279 16,876 11,597 22,500 17,221 23.46 7811 Miscellaneous Programs (500) 0 0 0 0 0 0.00 8012 Debt Service Interest Expense 0 141,800 190,317 48,517 253,756 111,956 55.88 8102 Buildings 3,520 17,220 0 (17,220) 0 (17,220) 0.00 8103 Capital Equipment 9,616 35,773 12,625 (23,148) 13,500 (22,273) 264.98 8300 Debt Service Principal 0 200,000 233,088 33.088 310,784 110,784 64.35 Total Non-Personnel Costs: $ 303,013 $ 2,984,256 $ 3,172,495 $ 188,239 $ 4.199,203 $ 1,214,947 $ 71.07 Total Expenditures $ 1,131,004 $ 8,507,714 $ 8,930,967 $ 423,253 $ 11,818,376 $ 3,310,662 $ 71.99 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 1 General Fund Mayor and Council For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 4,500.00 13,300.00 13,934 634 18,434 5,134 72.15 6100 Medicare 344.25 1,017.45 1,033 16 1,377 360 73.89 6102 Workers'Compensation 0.00 0.00 143 143 191 191 0.00 Total Personnel Costs: $ 4,844.25 $ 14,317.45 $ 15,110 $ 793 $ 20,002 $ 5,685 $ 71.58 Non-Personnel Costs: 7000 Audit 0.00 90,000.00 83,795 (6,205) 111,295 21,295 80.87 7001 Communications 352.39 3,335.74 3,750 414 5,000 1,664 66.71 7002 Postage and Freight 17.63 543.61 1,425 881 1,900 1,356 28.61 7004 Insurance 0.00 410.96 675 264 900 489 45.66 7009 Contracted Services 313.05 9,377.55 0 (9.378) 0 (9,378) 0.00 7011 Testing (213.70) 0.00 0 0 0 0 0.00 7013 State Lobbying Fees 8,042.00 63,378.00 65,250 1,872 87,000 23,622 72.85 7014 Federal Lobbying Fees 7,667.00 69,003.00 71,250 2,247 95,000 25,997 72.63 7215 Operating Supplies 226.46 2,892.04 5,625 2,733 7,500 4,608 38.56 7217 Small Tools&Equipment 0.00 0.00 1,125 1,125 1,500 1,500 0.00 7300 Advertising 858.00 9,458.50 15,000 5,542 20,000 10,542 47.29 7301 Subscriptions&Dues 0.00 3,154.90 2,700 (455) 3,600 445 87.64 7302 Travel&Subsistence 288.58 9,081.78 13,500 4,418 18,000 8,918 50.45 7303 Education&Training 650.00 775.00 1,125 350 1,500 725 51.67 7800 Sister City Program 5,697.34 12,153.26 18,375 6,222 24,500 12,347 49.61 7804 Elections (1,268.84) 0.00 0 0 0 0 0.00 7805 Promotion 0.00 1,745.76 4,500 2,754 6,000 4,254 29.10 7807 Contingency 0.00 2,500.00 1,500 (1,000) 2,000 (500) 125.00 Total Non-Personnel Costs: $ 22,629.91 $ 277,810.10 $ 289,595 $ 11,784 $ 385,695 $ 107,884 $ 72.03 Total Expenditures $ 27,474.16 $ 292,127.55 $ 304,705 $ 12,577 $ 405,697 $ 113,569 $ 72.01 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 2 General Fund Legislative Boards & Commissions For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 2,415.02 12,599.73 14,304 1,705 18,924 6,325 66.58 6001 Overtime 0.00 29.24 0 (29) 0 (29) 0.00 6100 Medicare 33.67 175.84 203 27 271 95 64.89 6102 Workers'Compensation 25.38 132.20 142 10 189 57 69.95 6201 Retirement Benefits 534.84 1,662.98 1,235 (428) 1,635 (28) 101.68 6202 Health Insurance 1,127.73 6,411.77 8,571 2,159 11,428 5,016 56.11 Total Personnel Costs: $ 4,136.64 $ 21,011.76 $ 24,455 $ 3,444 $ 32,447 $ 11,436 $ 64.76 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 75 75 100 100 0.00 7004 Insurance 0.00 372.77 450 77 600 227 62.13 7201 Library Books (61.89) 0.00 0 0 0 0 0.00 7215 Operating Supplies 135.96 236.45 751 515 1,000 764 23.65 7216 Maintenance&Repair (69.52) 0.00 0 0 0 0 0.00 7301 Subscriptions&Dues 0.00 0.00 150 150 200 200 0.00 7302 Travel&Subsistence 0.00 0.00 1,875 1,875 2,500 2,500 0.00 7303 Education&Training 0.00 0.00 375 375 500 500 0.00 7810 Miscellaneous Expense (66.44) 0.00 0 0 _ 0 0 0.00 Total Non-Personnel Costs: $ (61.89)$ 609.22 $ 3,676 $ 3,067 $ 4,900 $ 4,291 $ 12.43 Total Expenditures $ 4,074.75 $ 21,620.98 $ 28,131 $ 6,511 $ 37,347 $ 15,727 $ 57.89 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 3 General Fund Legal For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: _ Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 7006 Legal 0.00 198,148.14 60,000 (138,148) 80,000 (118,148) 247.69 7008 CY Legal Recovery 0.00 (881 75) 0 882 0 882 0.00 7011 Testing (94.00) 0.00 0 0 0 0 0.00 7302 Travel&Subsistence 0.00 648.00 0 (648) 0 (648) 0.00 Total Non-Personnel Costs: $ (94.00)$ 197,914.39 $ 60,000 $ (137,914) $ 80,000 $ (117,914) $ 247.39 Total Expenditures $ (94.00)$ 197,914.39 $ 60,000 $ (137,914) $ 80,000 $ (117,914) $ 247.39 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 4 General Fund City Clerk For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 10,520.08 88,167.88 122,133 33,965 161,576 73,408 54.57 6001 Overtime 0.00 1,339.58 0 (1,340) 0 (1,340) 0.00 6100 Medicare 182.54 1,319.24 1,803 484 2,404 1,085 54.88 6101 Unemployment Insurance 0.00 314.00 0 (314) 0 (314) 0.00 6102 Workers'Compensation 139.16 964.65 1,254 289 1,672 707 57.69 6200 Leave Time 1,316.23 8,716.06 12,065 3,349 16,087 7,371 54.18 6201 Retirement Benefits 2,985.98 12,620.59 10,985 (1,636) 14,533 1,912 86.84 6202 Health Insurance 9,732.14 58,007.33 64,284 6,277 85,712 27,705 67.68 Total Personnel Costs: $ 24,876.13 $ 171,449.33 $ 212,524 $ 41,074 $ 281,984 $ 110,534 $ 60.80 Non-Personnel Costs: 7004 Insurance 0.00 3,152.73 2,250 (903) 3,000 (153) 105.09 7009 Contracted Services 94.00 605.55 10,875 10,269 14,500 13,894 4.18 7215 Operating Supplies 96.81 96.81 0 (97) 0 (97) 0.00 7300 Advertising 0.00 427.20 0 (427) 0 (427) 0.00 7301 Subscriptions&Dues 0.00 330.00 525 195 700 370 47.14 7302 Travel&Subsistence 980.01 2,875.51 3,750 874 5,000 2,124 57.51 7303 Education&Training 0.00 641.00 1,875 1,234 2,500 1,859 25.64 7304 Equipment Rent 0.00 0.00 1,500 1,500 2,000 2,000 0.00 7804 Elections 1,466.30 1,720.54 3,000 1,279 4,000 2,279 43.01 7810 Miscellaneous Expense 0.00 124.35 0 (124) 0 (124) 0.00 Total Non-Personnel Costs: $ 2,637.12 $ 9,973.69 $ 23,775 $ 13,800 $ 31,700 $ 21,725 $ 31.46 Total Expenditures $ 27,513.25 $ 181,423.02 $ 236,299 $ 54,874 $ 313,684 $ 132,259 $ 57.84 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 5 General Fund City Manager For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 16,401.68 143,016.37 152,761 9,745 201,196 58,180 71.08 6001 Overtime 0.00 233.92 0 (234) 0 (234) 0.00 6100 Medicare 535.31 2,686.94 2,263 (424) 3,017 330 89.06 6102 Workers'Compensation 176.38 1,614.08 1,564 (50) 2,085 471 77.41 6200 Leave Time 2,144.74 22,314.35 22,481 167 29,974 7,660 74.45 6201 Retirement Benefits 3,136.70 19,560.40 13,783 (5,777) 18,234 (1,326) 107.27 6202 Health Insurance 7,390.65 60,386.86 47,141 (13,246) 62,855 2,468 96.07 Total Personnel Costs: $ 29,785.46 $ 249,812.92 $ 239,993 $ (9,819) $ 317,361 $ 67,549 $ 78.72 Non-Personnel Costs: 7001 Communications 346.99 3,512.25 3,750 238 5,000 1,488 70.25 7002 Postage and Freight 0.00 57.14 188 131 250 193 22.86 7004 Insurance 0.00 4,358.05 3,750 (608) 5,000 642 87.16 7009 Contracted Services 1,381.16 3,367.99 3,750 382 5,000 1,632 67.36 7011 Testing (213.70) 0.00 0 0 0 0 0.00 7210 Vehicle Supplies (17.26) 0.00 0 0 0 0 0.00 7211 Gas&Lube 325.27 1,531.16 2,025 494 2,700 1,169 56.71 7214 Janitorial Supplies (34 27) 0.00 0 0 0 0 0.00 7215 Operating Supplies 1,034.20 4,200.85 4,688 487 6,250 2,049 67.21 7216 Maintenance&Repair 26.86 580.52 188 (393) 250 (331) 232.21 7217 Small Tools&Equipment 0.00 1,443.08 375 (1,068) 500 (943) 288.62 7300 Advertising 0.00 565.70 2,250 1,684 3,000 2,434 18.86 7301 Subscriptions&Dues 608.00 6,148.49 3,750 (2,398) 5,000 (1,148) 122.97 7302 Travel&Subsistence 854.62 14,761.87 13,500 (1.262) 18,000 3,238 82.01 7303 Education&Training 410.00 1,581.84 4,500 2,918 6,000 4,418 26.36 7304 Equipment Rent (818.11) 0.00 0 0 0 0 0.00 7805 Promotion 850.00 1,474.19 3,750 2,276 5,000 3,526 29.48 7807 Contingency 0.00 2,500.00 3,750 1,250 5,000 2,500 50.00 7810 Miscellaneous Expense 17.00 143.69 0 (144) 0 (144) 0.00 7811 Miscellaneous Programs (500.00) 0.00 0 0 0 0 0.00 Total Non-Personnel Costs: $ 4,270.76 $ 46,226.82 $ 50,214 $ 3,987 $ 66,950 $ 20,723 $ 69.05 Total Expenditures $ 34,056.22 $ 296,039.74 $ 290,207 $ (5,832) $ 384,311 $ 88,272 $ 77.03 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 6 General Fund MIS For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 23,028.77 138,332.70 148,557 10,225 196,535 58,203 70.39 6001 Overtime 1,862.40 2,364.00 0 (2,364) 0 (2,364) 0.00 6100 Medicare 362.67 2,252.23 2,210 (42) 2,946 694 76.45 6102 Workers'Compensation 259.31 1,603.43 1,526 (77) 2,034 431 78.83 6200 Leave Time 2,631.55 17,209.80 16,928 (282) 22,570 5,360 76.25 6201 Retirement Benefits 5,585.32 21,214.15 13,461 (7,753) 17,808 (3,406) 119.13 6202 Health Insurance 7,299.39 45,015.49 42,856 (2,159) 57,141 12,126 78.78 Total Personnel Costs: $ 41,029.41 $ 227,991.80 $ 225,538 $ (2,452) $ 299,034 $ 71,044 $ 76.24 Non-Personnel Costs: 7001 Communications 309.76 3,682.56 4,125 442 5,500 1,817 66.96 7002 Postage and Freight 0.00 0.00 375 375 500 500 0.00 7003 Bank and Credit Card Fees (19.99) 0.00 0 0 0 0 0.00 7004 Insurance 0.00 4,134.96 2,250 (1,885) 3,000 (1,135) 137.83 7009 Contracted Services 2,044.29 3,662.09 3,750 88 5,000 1,338 73.24 7215 Operating Supplies 1,554.70 21,918.82 22,500 581 30,000 8,081 73.06 7216 Maintenance&Repair 0.00 9,799.88 3,750 (6,050) 5,000 (4,800) 196.00 7217 Small Tools&Equipment 0.00 0.00 3,750 3,750 5,000 5,000 0.00 7301 Subscriptions&Dues 0.00 0.00 1,875 1,875 2,500 2,500 0.00 7302 Travel&Subsistence 614.66 1,328.56 1,875 546 2,500 1,171 53.14 7303 Education&Training 0.00 434.97 1,875 1,440 2,500 2,065 17.40 7810 Miscellaneous Expense 0.00 0.00 750 750 1,000 1,000 0.00 8103 Capital Equipment 0.00 5,353.30 0 (5,353) 0 (5,353) 0.00 Total Non-Personnel Costs: $ 4,503.42 $ 50,315.14 $ 46,875 $ (3,441) $ 62,500 $ 12,184 $ 80.50 Total Expenditures $ 45,532.83 $ 278,306.94 $ 272,413 $ (5,893) $ 361,534 $ 83,228 $ 76.98 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 7 General Fund Community Development For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 15,783.70 103,901.66 110,835 6,933 147,921 44,019 70.24 6100 Medicare 230.27 1,512.33 1,635 123 2,180 668 69.37 6102 Workers'Compensation 173.13 1,120.40 1,133 13 1,511 391 74.15 6200 Leave Time 1,334.54 9,642.03 6,146 (3,496) 8,194 (1,448) 117.67 6201 Retirement Benefits 3,682.95 14,817.53 9,961 (4,856) 13,178 (1,639) 112.44 6202 Health Insurance 8,574.83 53,034.20 51,428 (1,606) 68,570 15,536 77.34 Total Personnel Costs: $ 29,779.42 $ 184,028.15 $ 181,138 $ (2,889) $ 241,554 $ 57,527 $ 76.19 Non-Personnel Costs: 7001 Communications 220.02 2,103.29 2,250 147 3,000 897 70.11 7002 Postage and Freight 0.47 267.81 375 107 500 232 53.56 7004 Insurance 0.00 3,516.63 2,250 (1,267) 3,000 (517) 117.22 7009 Contracted Services 94.35 1,557.86 22,500 20,942 30,000 28,442 5.19 7011 Testing (94.35) 0.00 0 0 0 0 0.00 7215 Operating Supplies 0.00 2,577.26 1,875 (702) 2,500 (77) 103.09 7216 Maintenance&Repair 0.00 0.00 1,125 1,125 1,500 1,500 0.00 7217 Small Tools&Equipment 0.00 0.00 1,500 1,500 2,000 2,000 0.00 7300 Advertising 0.00 222.37 0 (222) 0 (222) 0.00 7301 Subscriptions&Dues 14.99 777.95 0 (778) 0 (778) 0.00 7302 Travel&Subsistence 0.00 3,693.74 5,875 2,181 6,500 2,806 56.83 7303 Education&Training 0.00 40.00 1,875 1,835 2,500 2,460 1.60 7810 Miscellaneous Expense 0.00 58.15 375 317 500 442 11.63 Total Non-Personnel Costs: $ 235.48 $ 14,815.06 $ 40,000 $ 25,185 $ 52,000 $ 37,185 $ 28.49 Total Expenditures $ 30,014.90 $ 198,843.21 $ 221,138 $ 22,296 $ 293,554 $ 94,712 $ 67.74 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 8 General Fund Finance For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 57,227.58 376,603.27 467,605 91,002 604,642 228,039 62.29 6001 Overtime 0.00 4,676.25 0 (4,676) 0 (4,676) 0.00 6100 Medicare 1,392.14 8,821.26 6,937 (1,884) 9,032 211 97.67 6102 Workers'Compensation 657.51 4,177.75 4,816 638 6,268 2,090 66.65 6200 Leave Time 5,989.83 40,130.14 47,994 7,864 62,850 22,720 63.85 6201 Retirement Benefits 11,989.75 47,948.85 42,133 (5,816) 54,496 6,547 87.99 6202 Health Insurance 24,849.43 153,365.08 199,995 46,630 257,136 103,771 59.64 Total Personnel Costs: $ 102,106.24 $ 635,722.60 $ 769,480 $ 133,758 $ 994,424 $ 358,702 $ 63.93 Non-Personnel Costs: 7001 Communications 713.35 7,114.53 8,250 1,135 11,000 3,885 64.68 7002 Postage and Freight 100.62 1,189.14 1,875 686 2,500 1,311 47.57 7004 Insurance 0.00 12,244.17 6,675 (5,569) 8,900 (3,344) 137.57 7009 Contracted Services 4,305.94 15,579.62 12,750 (2,830) 15,000 (580) 103.86 7011 Testing 119.35 660.85 150 (511) 200 (461) 330.43 7211 Gas&Lube (355.52) 0.00 0 0 0 0 0.00 7215 Operating Supplies 1,137.08 16,065.78 19,500 3,434 26,000 9,934 61.79 7216 Maintenance&Repair 0.00 17,958.00 21,750 3,792 29,000 11,042 61.92 7217 Small Tools&Equipment 0.00 673.38 3,000 2,327 4,000 3,327 16.83 7300 Advertising 0.00 2,373.29 1,050 (1,323) 1,400 (973) 169.52 7301 Subscriptions&Dues 2,512.00 8,874.84 1,875 (7,000) 2,500 (6,375) 354.99 7302 Travel&Subsistence 6,910.88 14,086.25 12,000 (2,086) 16,000 1,914 88.04 7303 Education&Training 3,100.00 4,322.88 4,500 177 6,000 1,677 72.05 7810 Miscellaneous Expense 0.00 62.80 750 687 1,000 937 6.28 8103 Capital Equipment 0.00 0.00 2,625 2,625 3,500 3,500 0.00 Total Non-Personnel Costs: $ 18,543.70 $ 101,205.53 $ 96,750 $ (4,456) $ 127,000 $ 25,794 $ 79.69 Total Expenditures $ 120,649.94 $ 736,928.13 $ 866,230 $ 129,302 $ 1,121,424 $ 384,496 $ 65.71 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 9 General Fund General Services For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6009 Personnel Vacancy Factor 0.00 0.00 (112,500) (112,500) (150,000) (150,000) 0.00 6103 ESC 0.00 1,244.97 0 (1,245) 0 (1,245) 0.00 Total Personnel Costs: $ 0.00 $ 1,244.97 $ (112,500) $ (113,745) $ (150,000) $ (151,245) $ (0.83) Non-Personnel Costs: 7001 Communications 125.85 2,718.83 1,800 (919) 2,400 (319) 113.28 7002 Postage and Freight 917.03 2,432.37 3,750 1,318 5,000 2,568 48.65 7003 Bank and Credit Card Fees 255.84 2,512.18 4,500 1,988 6,000 3,488 41.87 7004 Insurance 0.00 449.57 1,650 1,200 2,200 1,750 20.44 7009 Contracted Services 336.00 4,336.00 3,750 (586) 5,000 664 86.72 7012 Other Special Services (9.34) 0.00 0 0 0 0 0.00 7215 Operating Supplies 29.27 1,563.93 4,500 2,936 6,000 4,436 26.07 7216 Maintenance&Repair 0.00 135.00 3,750 3,615 5,000 4,865 2.70 7217 Small Tools&Equipment (569.99) 0.00 0 0 0 0 0.00 7300 Advertising (336.00) 0.00 0 0 0 0 0.00 7301 Subscriptions&Dues 0.00 335.83 2,625 2,289 3,500 3,164 9.60 7302 Travel&Subsistence (614.00) 0.00 0 0 0 0 0.00 7810 Miscellaneous Expense 786.49 2,543.20 7,500 4,957 10,000 7,457 25.43 8103 Capital Equipment 9,615.72 9,615.72 0 (9,616) 0 (9,616) 0.00 Total Non-Personnel Costs: $ 10,536.87 $ 26,642.63 $ 33,825 $ 7,182 $ 45,100 $ 18,457 $ 59.07 Total Expenditures $ 10,536.87 $ 27,887.60 $ (78,675) $ (106,563) $ (104,900) $ (132,788) $ (26.58) PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 10 General Fund General Services -Copier For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 7215 Operating Supplies 0.00 1,853.34 2,250 397 3,000 1,147 61.78 7304 Equipment Rent 0.00 3,357.36 3,900 543 5,200 1,843 64.56 Total Non-Personnel Costs: $ 0.00 $ 5,210.70 $ 6,150 $ 940 $ 8,200 $ 2,990 $ 63.55 Total Expenditures $ 0.00 $ 5,210.70 $ 6,150 $ 940 $ 8,200 $ 2,990 $ 63.55 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 11 General Fund Contributions For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 7801 Contributions to Chamber 126,461.50 252,923.00 189,692 (63,231) 252,923 0 100.00 7802 Contributions to Senior Citizens 0.00 75,000.00 56,250 (18,750) 75,000 0 100.00 7803 Contributions to B&G Club 0.00 0.00 18,750 18,750 25,000 25,000 0.00 Total Non-Personnel Costs: $ 126,461.50 $ 327,923.00 $ 264,692 I_ (63,231) $ 352,923 $ 25,000 $ 92.92 Total Expenditures $ 126,461.50 $ 327,923.00 $ 264,692 $ (63,231) $ 352,923 $ 25,000 $ 92.92 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 12 General Fund Police For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 116,759.00 769,178.73 842,065 72,887 1,115,123 345,945 68.98 6001 Overtime 10,646.27 62,180.44 18,570 (43,610) 23,570 (38,610) 263.81 6100 Medicare 2,669.60 18,619.36 17,711 (908) 23,614 4,995 78.85 6102 Workers'Compensation 8,978.21 52,609.40 46,252 (6,357) 61,669 9,060 85.31 6200 Leave Time 13,781.63 90,223.45 89,402 (821) 119,203 28,980 75.69 6201 Retirement Benefits 28,335.26 115,462.95 76,306 (39,157) 100,949 (14,514) 114.38 6202 Health Insurance 58,396.83 374,276.85 385,703 11,426 514,271 139,994 72.78 Total Personnel Costs: $ 239,566.80 $ 1,482,551.18 $ 1,476,009 $ (6,540) $ 1,958,399 $ 475,850 $ 75.70 Non-Personnel Costs: 7001 Communications 1,391.38 15,017.69 13,500 (1,518) 18,000 2,982 83.43 7002 Postage and Freight 112.00 531.02 1,875 1,344 2,500 1,969 21.24 7003 Bank and Credit Card Fees 649.98 5,165.78 4,500 (666) 6,000 834 86.10 7004 Insurance 0.00 73,131.93 60,000 (13,132) 80,000 6,868 91.41 7009 Contracted Services 1,288.98 2,464.67 3,750 1,285 5,000 2,535 49.29 7011 Testing (94.00) 0.00 0 0 0 0 0.00 7012 Other Special Services 19.02 0.00 2,475 2,475 3,300 3,300 0.00 7211 Gas&Lube (664.17) 10,023.94 10,500 476 14,000 3,976 71.60 7212 Uniform Allowance 451.50 2,705.79 3,750 1,044 5,000 2,294 54.12 7213 Safety Equipment 0.00 1,660.10 2,250 590 3,000 1,340 55.34 7215 Operating Supplies 707.52 8,101.16 12,750 4,649 16,500 8,399 49.10 7216 Maintenance&Repair 121.86 10,400.36 13,050 2,650 17,050 6,650 61.00 7217 Small Tools&Equipment 0.00 0.00 3,750 3,750 5,000 5,000 0.00 7300 Advertising 0.00 446.76 1,500 1,053 2,000 1,553 22.34 7301 Subscriptions&Dues 149.00 3,580.54 4,500 919 6,000 2,419 59.68 7302 Travel&Subsistence 4,388.97 30,439.31 20,678 (9.762) 26,428 (4,012) 115.18 7303 Education&Training (589.50) 10,067.41 8,625 (1,442) 11,500 1,433 87.54 7304 Equipment Rent 0.00 1,352.00 3,000 1,648 4,000 2,648 33.80 7810 Miscellaneous Expense 0.00 558.51 1,875 1,316 2,500 1,941 22.34 Total Non-Personnel Costs: $ 7,932.54 $ 175,646.97 $ 172,328 $ (3,321) $ 227,778 $ 52,129 $ 77.11 Total Expenditures $ 247,499.34 $ 1,658,198.15 $ 1,648,337 $ (9,861) $ 2,186,177 $ 527,979 $ 75.85 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 13 General Fund Jail For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 26,587.20 136,502.49 191,184 54,682 252,928 116,426 53.97 6001 Overtime 7,372.30 58,358.44 0 (58,358) 0 (58,358) 0.00 6100 Medicare 476.80 2,787.50 2,808 21 3,744 957 74.45 6101 Unemployment Insurance 0.00 157.30 0 (157) 0 (157) 0.00 6102 Workers'Compensation 3,233.96 16,766.40 16,171 (595) 21,561 4,795 77.76 6200 Leave Time 1,332.99 11,277.69 16,857 5,579 22,476 11,198 50.18 6201 Retirement Benefits 7,618.29 27,206.31 17,106 (10,100) 22,630 (4,576) 120.22 6202 Health Insurance 21,898.17 95,718.61 128.568 32,849 171,424 75,705 55.84 Total Personnel Costs: $ 68,519.71 $ 348,774.74 $ 372,694 $ 23,921 $ 494,763 $ 145,990 $ 70.49 Non-Personnel Costs: 7001 Communications 278.32 3,563.78 3,375 (189) 4,500 936 79.20 7002 Postage and Freight 0.00 2.62 750 747 1,000 997 0.26 7004 Insurance 0.00 22,093.61 18,750 (3,344) 25,000 2,906 88.37 7009 Contracted Services 0.00 909.87 1,125 215 1,500 590 60.66 7011 Testing 198.70 321.04 150 (171) 200 (121) 160.52 7017 Rents&Leases 2,500.00 22,500.00 22,500 0 30,000 7,500 75.00 7212 Uniform Allowance 176.60 389.35 1,875 1,486 2,500 2,111 15.57 7214 Janitorial Supplies 0.00 0.00 1,500 1,500 2,000 2,000 0.00 7215 Operating Supplies 1,190.74 3,271.08 4,875 1,604 6,500 3,229 50.32 7216 Maintenance&Repair 0.00 845.00 2,250 1,405 3,000 2,155 28.17 7217 Small Tools&Equipment 0.00 1,293.12 1,500 207 2,000 707 64.66 7218 Inmate Meals 0.00 852.79 7,500 6,647 10,000 9,147 8.53 7300 Advertising 0.00 0.00 750 750 1,000 1,000 0.00 7301 Subscriptions&Dues 0.00 88.89 488 399 650 561 13.68 7302 Travel&Subsistence 0.00 0.00 3,000 3,000 4,000 4,000 0.00 7303 Education&Training (720.00) 0.00 1,500 1,500 2,000 2,000 0.00 7307 GF Administrative Fee 7,626.08 68,634.72 68,635 0 91,513 22,878 75.00 7810 Miscellaneous Expense 0.00 0.00 900 900 1,200 1,200 0.00 Total Non-Personnel Costs: $ 11,250.44 $ 124,765.87 $ 141,423 $ 16,656 $ 188,563 $ 63,796 $ 66.17 Total Expenditures $ 79,770.15 $ 473,540.61 $ 514,117 $ 40,577 $ 683,326 $ 209,786 $ 69.30 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 14 General Fund Animal Control For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 5,754.60 45,581.07 45,940 359 60,776 15,195 75.00 6001 Overtime 1,432.80 2,020.44 0 (2,020) 0 (2,020) 0.00 6100 Medicare 132.92 709.88 676 (34) 901 191 78.79 6102 Workers'Compensation 384.60 2,771.60 3,886 1,114 5,181 2,409 53.50 6200 Leave Time 534.46 4,367.30 4,178 (189) 5,571 1,204 78.39 6201 Retirement Benefits 1,581.23 6,645.30 4,116 (2,529) 5,445 (1,200) 122.04 6202 Health Insurance 3,649.41 22,450.76 21,428 (1,023) 28,571 6,120 78.58 Total Personnel Costs: $ 13,470.02 $ 84,546.35 $ 80,224 $ (4,322) $ 106,445 $ 21,899 $ 79.43 Non-Personnel Costs: 7001 Communications 11.52 321.80 900 578 1,200 878 26.82 7002 Postage and Freight 0.00 0.00 375 375 500 500 0.00 7004 Insurance 0.00 1,491.93 225 (1,267) 300 (1,192) 497.31 7009 Contracted Services 0.00 0.00 1,500 1,500 2,000 2,000 0.00 7015 Utilities 668.50 3,629.22 5,550 1,921 7,400 3,771 49.04 7211 Gas&Lube 0.00 137.22 750 613 1,000 863 13.72 7212 Uniform Allowance 0.00 0.00 900 900 1,200 1,200 0.00 7215 Operating Supplies 345.76 5,170.18 2,625 (2,545) 3,500 (1,670) 147.72 7216 Maintenance&Repair 0.00 975.00 4,350 3,375 5,600 4,625 17.41 7217 Small Tools&Equipment 0.00 592.48 1,125 533 1,500 908 39.50 7300 Advertising 0.00 0.00 750 750 1,000 1,000 0.00 7301 Subscriptions&Dues 0.00 175.00 375 200 500 325 35.00 7302 Travel&Subsistence 0.00 401.28 2,625 2,224 3,500 3,099 11.47 7303 Education&Training 0.00 173.98 1,125 951 1,500 1,326 11.60 7304 Equipment Rent 0.00 0.00 375 375 500 500 0.00 Total Non-Personnel Costs: $ 1,025.78 $ 13,068.09 $ 23,550 $ 10,483 $ 31,200 $ 18,133 $ 41.88 Total Expenditures $ 14,495.80 $ 97,614.44 $ 103,774 $ 6,161 $ 137,645 $ 40,032 $ 70.92 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 15 General Fund Fire Department For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 17,533.63 112,624.35 137,401 24,777 181,775 69,151 61.96 6100 Medicare 272.05 1,775.43 2,040 265 2,720 945 65.27 6102 Workers'Compensation 1,910.61 13,578.80 16,352 2,773 21,802 8,223 62.28 6200 Leave Time 2,185.17 14,891.73 15,297 405 20,396 5,504 73.01 6201 Retirement Benefits 4,299.61 16,630.89 12,426 (4,205) 16,439 (192) 101.17 6202 Health Insurance 7,604.14 54,341.26 58,927 4,586 78,569 24,228 69.16 Total Personnel Costs: $ 33,805.21 $ 213,842.46 $ 242,443 $ 28,601 $ 321,701 $ 107,859 $ 66.47 Non-Personnel Costs: 7001 Communications 557.69 6,927.32 6,123 (804) 8,164 1,237 84.85 7002 Postage and Freight 0.00 315.19 1,148 833 1,530 1,215 20.60 7004 Insurance 0.00 23,685.50 22,127 (1,559) 29,502 5,817 80.28 7009 Contracted Services 29.99 15,869.99 3,057 (12,813) 4,076 (11,794) 389.35 7011 Testing 99.35 311.26 65 (246) 86 (225) 361.93 7015 Utilities 11,043.93 100,143.73 104,989 4,845 139,985 39,841 71.54 7016 Heating Fuel (122.95) 6,685.79 7,125 439 9,500 2,814 70.38 7210 Vehicle Supplies 0.00 510.30 3,057 2,547 4,076 3,566 12.52 7211 Gas&Lube (103.65) 1,850.76 6,885 5,034 9,180 7,329 20.16 7212 Uniform Allowance 0.00 30.75 193 162 257 226 11.96 7213 Safety Equipment 0.00 0.00 1,875 1,875 2,500 2,500 0.00 7215 Operating Supplies 276.34 2,648.95 4,976 2,327 6,634 3,985 39.93 7216 Maintenance&Repair 81.91 7,475.31 9,375 1,900 12,500 5,025 59.80 7217 Small Tools&Equipment 0.00 1,114.40 4,125 3,011 5,500 4,386 20.26 7300 Advertising 0.00 358.40 230 (128) 306 (52) 117.12 7301 Subscriptions&Dues 0.00 1,056.00 386 (670) 514 (542) 205.45 7302 Travel&Subsistence 374.11 479.00 5,352 4,873 7,136 6,657 6.71 7303 Education&Training 0.00 496.75 1,910 1,413 2,546 2,049 19.51 7304 Equipment Rent 0.00 593.44 2,250 1,657 3,000 2,407 19.78 Total Non-Personnel Costs: $ 12,236.72 $ 170,552.84 $ 185,248 $ 14,696 $ 246,992 $ 76,441 $ 69.05 Total Expenditures $ 46,041.93 $ 384,395.30 $ 427,691 $ 43,297 $ 568,693 $ 184,300 $ 67.59 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 16 General Fund Volunteers For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6102 Workers'Compensation 3,947.00 3,947.00 3,375 (572) 4,500 553 87.71 Total Personnel Costs: $ 3,947.00 $ 3,947.00 $ 3,375 $ (572) $ 4,500 $ 553 $ 87.71 Non-Personnel Costs: 7001 Communications 0.00 0.00 74 74 98 98 0.00 7002 Postage and Freight 12.00 82.06 615 533 820 738 10.01 7004 Insurance (3,947.00) 0.00 0 0 0 0 0.00 7009 Contracted Services 0.00 163.22 375 212 500 337 32.64 7211 Gas&Lube (48.79) 0.00 0 0 0 0 0.00 7212 Uniform Allowance 0.00 419.00 1,074 655 1,432 1,013 29.26 7215 Operating Supplies 310.51 1,094.30 3,000 1,906 4,000 2,906 27.36 7216 Maintenance&Repair 33.72 618.70 3,443 2,824 4,590 3,971 13.48 7217 Small Tools&Equipment 0.00 102.90 19,375 19,272 23,125 23,022 0.44 7302 Travel&Subsistence 0.00 161.63 3,057 2,895 4,076 3,914 3.97 7303 Education&Training 0.00 0.00 3,443 3,443 4,590 4,590 0.00 7806 Volunteer Fireman Stipend 2,333.34 27,000.06 25,500 (1,500) 34,000 7,000 79.41 7810 Miscellaneous Expense (70.00) 0.00 0 0 0 0 0.00 Total Non-Personnel Costs: $ (1,376.22)$ 29,641.87 $ 59,956 $ 30,314 $ 77,231 $ 47,589 $ 38.38 Total Expenditures $ 2,570.78 $ 33,588.87 $ 63,331 $ 29,742 $ 81,731 $ 48,142 $ 41.10 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 17 General Fund Emergency Preparedness For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 7001 Communications 0.00 588.59 1,125 536 1,500 911 39.24 7002 Postage and Freight 0.00 65.00 74 9 98 33 66.33 7015 Utilities 209.43 1,769.99 1,533 (237) 2,044 274 86.59 7215 Operating Supplies 0.00 869.61 762 (108) 1,016 146 85.59 7216 Maintenance&Repair 440.53 2,575.53 156 (2,420) 208 (2,368) 1,238.24 7217 Small Tools&Equipment 0.00 11,460.13 11,184 (276) 11,337 (123) 101.09 7302 Travel&Subsistence 0.00 0.00 750 750 1,000 1,000 0.00 7303 Education&Training 0.00 0.00 750 750 1,000 1,000 0.00 8103 Capital Equipment 0.00 3,828.83 0 (3,829) 0 (3,829) 0.00 Total Non-Personnel Costs: $ 649.96 $ 21,157.68 $ 16,334 $ (4,825) $ 18,203 $ (2,956) $ 116.23 Total Expenditures $ 649.96 $ 21,157.68 $ 16,334 $ (4,825) $ 18,203 $ (2,956) $ 116.23 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 18 General Fund SVAC For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 7002 Postage and Freight 0.00 0.00 113 113 150 150 0.00 7004 Insurance 0.00 3,129.86 2,598 (532) 3,464 334 90.35 7012 Other Special Services 0.00 0.00 15,000 15,000 20,000 20,000 0.00 7211 Gas&Lube (48.24) 497.60 2,295 1,797 3,060 2,562 16.26 7215 Operating Supplies (100.00) 0.00 0 0 0 0 0.00 7216 Maintenance&Repair 100.00 397.50 3,057 2,660 4,076 3,679 9.75 Total Non-Personnel Costs: $ (48.24)$ 4,024.96 $ 23,063 $ 19,038 $ 30,750 $ 26,725 $ 13.09 Total Expenditures $ (48.24)$ 4,024.96 $ 23,063 $ 19,038 $ 30,750 $ 26,725 $ 13.09 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 19 General Fund Building Inspection For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 8,467.87 55,664.11 62,514 6,850 82,703 27,039 67.31 6100 Medicare 146.40 906.26 925 19 1,233 327 73.50 6102 Workers'Compensation 108.95 672.06 638 (34) 850 178 79.07 6200 Leave Time 1,043.36 6,818.73 6,188 (631) 8,251 1,432 82.64 6201 Retirement Benefits 2,317.53 8,928.07 5,631 (3,297) 7,450 (1,478) 119.84 6202 Health Insurance 4,562.46 28,370.31 26,785 (1,585) 35,713 7,343 79.44 Total Personnel Costs: $ 16,646.57 $ 101,359.54 $ 102,681 $ 1,322 $ 136,200 $ 34,841 $ 74.42 Non-Personnel Costs: 7001 Communications 158.42 1,622.03 1,910 288 2,546 924 63.71 7002 Postage and Freight 0.00 128.70 74 (55) 98 (31) 131.33 7004 Insurance 0.00 1,673.50 1,125 (549) 1,500 (174) 111.57 7011 Testing 0.00 105.95 0 (106) 0 (106) 0.00 7017 Rents&Leases 0.00 0.00 (512) (512) 0 0 0.00 7211 Gas&Lube 0.00 157.68 386 228 514 356 30.68 7215 Operating Supplies 67.37 333.39 1,304 971 1,738 1,405 19.18 7216 Maintenance&Repair 0.00 44.28 225 181 300 256 14.76 7217 Small Tools&Equipment 0.00 904.52 1,533 628 2,044 1,139 44.25 7301 Subscriptions&Dues 0.00 544.95 230 (315) 306 (239) 178.09 7302 Travel&Subsistence 0.00 615.56 1,910 1,294 2,546 1,930 24.18 7303 Education&Training 0.00 360.00 578 218 771 411 46.69 7304 Equipment Rent 0.00 593.52 2,436 1,842 2,564 1,970 23.15 Total Non-Personnel Costs: $ 225.79 $ 7,084.08 $ 11,199 $ 4,113 $ 14,927 $ 7,841 $ 47.46 Total Expenditures $ 16,872.36 $ 108,443.62 $ 113,880 $ 5,435 $ 151,127 $ 42,682 $ 71.76 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 20 General Fund Street Operations For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 25,392.93 95,607.02 96,473 866 127,630 32,023 74.91 6001 Overtime 477.49 8,966.88 0 (8,967) 0 (8,967) 0.00 6100 Medicare 546.16 1,764.12 773 (991) 1,030 (734) 171.27 6101 Unemployment Insurance 0.00 0.00 1,500 1,500 2,000 2,000 0.00 6102 Workers'Compensation 3,541.24 13,952.99 11,596 (2,357) 15,461 1,508 90.25 6200 Leave Time 2,422.33 16,183.49 12,850 (3,333) 17,133 950 94.46 6201 Retirement Benefits 5,822.15 17,556.14 9,828 (7,728) 13,002 (4,554) 135.03 6202 Health Insurance 13,734.18 50,685.24 47,930 (2,755) 63,907 13,222 79.31 6203 In Lieu of FICA 0.00 0.00 1,481 1,481 1,975 1,975 0.00 Total Personnel Costs: $ 51,936.48 $ 204,715.88 $ 182,431 $ (22,284) $ 242,138 $ 37,423 $ 84.55 Non-Personnel Costs: 7001 Communications 0.00 475.84 750 274 1,000 524 47.58 7002 Postage and Freight 606.00 2,680.00 3,000 320 4,000 1,320 67.00 7004 Insurance 0.00 20,935.47 15,000 (5,935) 20,000 (935) 104.68 7009 Contracted Services 117.42 1,999.98 18,750 16,750 25,000 23,000 8.00 7011 Testing 0.00 741.68 750 8 1,000 258 74.17 7015 Utilities 6,308.24 77,202.60 77,250 47 103,000 25,797 74.95 7211 Gas&Lube (622.92) 20,093.66 15,000 (5,094) 20,000 (94) 100.47 7212 Uniform Allowance 122.47 179.09 375 196 500 321 35.82 7213 Safety Equipment 12.15 842.03 900 58 1,200 358 70.17 7215 Operating Supplies (436.24) 17,388.12 26,250 8,862 35,000 17,612 49.68 7216 Maintenance&Repair 313.13 16,932.31 15,000 (1.932) 20,000 3,068 84.66 7217 Small Tools&Equipment 222.32 771.80 1,575 803 2,100 1,328 36.75 7300 Advertising 0.00 0.00 300 300 400 400 0.00 7301 Subscriptions&Dues 0.00 206.00 263 57 350 144 58.86 7302 Travel&Subsistence 0.00 0.00 900 900 1,200 1,200 0.00 7303 Education&Training 0.00 0.00 900 900 1,200 1,200 0.00 7304 Equipment Rent 0.00 1,352.00 750 (602) 1,000 (352) 135.20 7810 Miscellaneous Expense 88.00 919.30 1,500 581 2,000 1,081 45.97 8103 Capital Equipment 0.00 4,131.43 0 (4,131) 0 (4,131) 0.00 Total Non-Personnel Costs: $ 6,730.57 $ 166,851.31 $ 179,213 $ 12,362 $ 238,950 $ 72,099 $ 69.83 Total Expenditures $ 58,667.05 $ 371,567.19 $ 361,644 $ (9,922) $ 481,088 $ 109,522 $ 77.23 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 21 General Fund Snow and Ice For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 36,023.00 43,072 7,049 56,982 20,959 63.22 6001 Overtime 0.00 15,314.93 0 (15,315) 0 (15,315) 0.00 6002 Standby Time 0.00 3,225.84 0 (3,226) 0 (3,226) 0.00 6100 Medicare 0.00 818.19 552 (266) 736 (82) 111.17 6102 Workers'Compensation 0.00 7,671.38 6,789 (882) 9,052 1,381 84.75 6201 Retirement Benefits 0.00 5,074.93 2,770 (2,305) 3,664 (1,411) 138.50 6202 Health Insurance 0.00 26,026.42 21,711 (4,315) 28,948 2,922 89.91 Total Personnel Costs: $ 0.00 $ 94,154.69 $ 74,894 $ (19,260) $ 99,382 $ 5,228 $ 94.74 Non-Personnel Costs: 7002 Postage and Freight 36.00 335.00 3,000 2,665 4,000 3,665 8.38 7009 Contracted Services 0.00 1,095.96 11,250 10,154 15,000 13,904 7.31 7016 Heating Fuel (456.47) 0.00 0 0 0 0 0.00 7210 Vehicle Supplies (45.98) 0.00 0 0 0 0 0.00 7211 Gas&Lube 45.98 545.88 15,000 14,454 20,000 19,454 2.73 7213 Safety Equipment 0.00 16.88 375 358 500 483 3.38 7215 Operating Supplies 0.00 18,463.44 30,000 11,537 40,000 21,537 46.16 7216 Maintenance&Repair 0.00 9,373.38 22,500 13,127 30,000 20,627 31.24 7217 Small Tools&Equipment 0.00 55.70 375 319 500 444 11.14 7300 Advertising 0.00 0.00 225 225 300 300 0.00 7302 Travel&Subsistence 0.00 22.68 563 540 750 727 3.02 7303 Education&Training 0.00 0.00 563 563 750 750 0.00 7810 Miscellaneous Expense 0.00 116.45 450 334 600 484 19.41 Total Non-Personnel Costs: $ (420.47)$ 30,025.37 $ 84,301 $ 54,276 $ 112,400 $ 82,375 $ 26.71 Total Expenditures $ (420.47) $ 124,180.06 $ 159,195 $ 35,016 $ 211,782 $ 87,603 $ 58.64 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 22 General Fund City Shop For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 11,714.72 93,859.01 80,937 (12,922) 107,076 13,217 87.66 6001 Overtime 15.30 461.91 0 (462) 0 (462) 0.00 6002 Standby Time 0.00 521.73 0 (522) 0 (522) 0.00 6100 Medicare 162.85 1,471.02 1,176 (295) 1,568 97 93.82 6102 Workers'Compensation 1,029.97 10,520.28 8,520 (2,000) 11,360 840 92.61 6200 Leave Time 893.83 6,599.25 5,624 (975) 7,498 899 88.01 6201 Retirement Benefits 2,589.08 13,472.81 7,164 (6,309) 9,478 (3,995) 142.15 6202 Health Insurance 5,537.93 49,189.01 39,642 (9,547) 52,856 3,667 93.06 Total Personnel Costs: $ 21,943.68 $ 176,095.02 $ 143,063 $ (33,032) $ 189,836 $ 13,741 $ 92.76 Non-Personnel Costs: 7001 Communications 660.97 6,319.84 6,000 (320) 8,000 1,680 79.00 7002 Postage and Freight 777.00 1,117.00 1,125 8 1,500 383 74.47 7004 Insurance 0.00 6,099.35 4,875 (1,224) 6,500 401 93.84 7009 Contracted Services 229.43 2,028.51 1,500 (529) 2,000 (29) 101.43 7011 Testing 0.00 105.95 0 (106) 0 (106) 0.00 7015 Utilities 2,114.61 24,554.88 24,750 195 33,000 8,445 74.41 7016 Heating Fuel 456.47 10,326.55 12,750 2,423 17,000 6,673 60.74 7211 Gas&Lube (93.27) 7,017.61 4,500 (2,518) 6,000 (1,018) 116.96 7213 Safety Equipment 0.00 1,041.33 1,350 309 1,800 759 57.85 7214 Janitorial Supplies 0.00 43.07 0 (43) 0 (43) 0.00 7215 Operating Supplies 3,294.49 20,793.09 26,250 5,457 35,000 14,207 59.41 7216 Maintenance&Repair 0.00 2,889.58 3,750 860 5,000 2,110 57.79 7217 Small Tools&Equipment 543.93 6,190.18 5,625 (565) 7,500 1,310 82.54 7301 Subscriptions&Dues 0.00 302.47 1,500 1,198 2,000 1,698 15.12 7302 Travel&Subsistence 0.00 524.94 750 225 1,000 475 52.49 7303 Education&Training 0.00 0.00 750 750 1,000 1,000 0.00 7810 Miscellaneous Expense 0.00 62.15 750 688 1,000 938 6.22 8102 Buildings 0.00 3,300.00 0 (3,300) 0 (3,300) 0.00 8103 Capital Equipment 0.00 6,118.31 0 (6,118) 0 (6,118) 0.00 Total Non-Personnel Costs: $ 7,983.63 $ 98,834.81 $ 96,225 $ (2,610) $ 128,300 $ 29,465 $ 77.03 Total Expenditures $ 29,927.31 $ 274,929.83 $ 239,288 $ (35,642) $ 318,136 $ 43,206 $ 86.42 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 23 General Fund City Hall For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 3,260.88 48,562.90 68,799 20,236 91,018 42,455 53.36 6001 Overtime 0.00 28.52 0 (29) 0 (29) 0.00 6100 Medicare 55.49 738.38 1,020 282 1,360 622 54.29 6102 Workers'Compensation 638.49 7,091.46 8,459 1,368 11,278 4,187 62.88 6200 Leave Time 401.39 5,445.50 7,425 1,980 9,900 4,455 55.01 6201 Retirement Benefits 918.74 6,776.82 6,216 (560) 8,223 1,447 82.41 6202 Health Insurance 3,649.41 38,810.80 42,856 4,045 57,141 18,330 67.92 Total Personnel Costs: $ 8,924.40 $ 107,454.38 $ 134,775 $ 27,322 $ 178,920 $ 71,467 $ 60.06 Non-Personnel Costs: 7001 Communications 60.91 551.18 600 49 800 249 68.90 7002 Postage and Freight 0.00 18.00 150 132 200 182 9.00 7004 Insurance 0.00 7,973.39 6,375 (1,598) 8,500 527 93.80 7009 Contracted Services 195.73 2,888.63 36,750 33,861 49,000 46,111 5.90 7011 Testing (105.95) (105.95) 0 106 0 106 0.00 7015 Utilities 4,293.11 43,292.30 49,500 6,208 66,000 22,708 65.59 7016 Heating Fuel 0.00 9,386.46 12,000 2,614 16,000 6,614 58.67 7211 Gas&Lube 0.00 461.17 600 139 800 339 57.65 7213 Safety Equipment 0.00 33.75 188 154 250 216 13.50 7214 Janitorial Supplies (43.07) (43.07) 0 43 0 43 0.00 7215 Operating Supplies 447.91 2,487.96 6,000 3,512 8,000 5,512 31.10 7216 Maintenance&Repair 0.99 515.16 7,500 6,985 10,000 9,485 5.15 7217 Small Tools&Equipment 569.99 743.92 375 (369) 500 (244) 148.78 7301 Subscriptions&Dues (103.02) 0.00 0 0 0 0 0.00 7302 Travel&Subsistence 0.00 0.00 450 450 600 600 0.00 7303 Education&Training 0.00 0.00 450 450 600 600 0.00 7810 Miscellaneous Expense 0.00 0.00 188 188 250 250 0.00 8102 Buildings 3,520.00 3,520.00 0 (3,520) 0 (3,520) 0.00 Total Non-Personnel Costs: $ 8,836.60 $ 71,722.90 $ 121,126 $ 49,404 $ 161,500 $ 89,778 $ 44.41 Total Expenditures $ 17,761.00 $ 179,177.28 $ 255,901 $ 76,726 $ 340,420 $ 161,245 $ 52.63 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 24 General Fund Community Center Building For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 7004 Insurance 0.00 3,200.76 2,850 (351) 3,800 599 84.23 7009 Contracted Services 0.00 4,474.00 2,250 (2,224) 3,000 (1.474) 149.13 7015 Utilities 953.83 8,434.28 9,000 566 12,000 3,566 70.29 7016 Heating Fuel 81.52 3,981.28 4,125 144 5,500 1,519 72.39 7215 Operating Supplies 165.40 691.67 600 (92) 800 108 86.46 7216 Maintenance&Repair 0.00 1,560.15 3,000 1,440 4,000 2,440 39.00 7810 Miscellaneous Expense 0.00 0.00 188 188 250 250 0.00 Total Non-Personnel Costs: $ 1,200.75 $ 22,342.14 $ 22,013 $ (329) $ 29,350 $ 7,008 $ 76.12 Total Expenditures $ 1,200.75 $ 22,342.14 $ 22,013 $ (329) $ 29,350 $ 7,008 $ 76.12 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:32 PM City of Seward Page: 25 General Fund City Hall Annex For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 0.00 0.00 450 450 600 600 0.00 6100 Medicare 0.00 0.00 34 34 45 45 0.00 6102 Workers'Compensation 0.00 0.00 60 60 80 80 0.00 Total Personnel Costs: $ 0.00 $ 0.00 $ 544 $ 544 $ 725 $ 725 $ 0.00 Non-Personnel Costs: 7004 Insurance 0.00 1,962.42 1,875 (87) 2,500 538 78.50 7009 Contracted Services 0.00 89.78 7,500 7,410 10,000 9,910 0.90 7015 Utilities 1,028.46 9,770.72 9,000 (771) 12,000 2,229 81.42 7016 Heating Fuel 0.00 2,807.82 4,500 1,692 6,000 3,192 46.80 7213 Safety Equipment 0.00 1,255.20 188 (1,067) 250 (1,005) 502.08 7215 Operating Supplies 183.40 2,062.80 750 (1,313) 1,000 (1,063) 206.28 7216 Maintenance&Repair 15.18 2,246.36 1,500 (746) 2,000 (246) 112.32 7301 Subscriptions&Dues (14.40) 0.00 0 0 0 0 0.00 8102 Buildings 0.00 10,400.00 0 (10,400) 0 (10,400) 0.00 Total Non-Personnel Costs: $ 1,212.64 $ 30,595.10 $ 25,313 $ (5,282) $ 33,750 $ 3,155 $ 90.65 Total Expenditures $ 1,212.64 $ 30,595.10 $ 25,857 $ (4,738) $ 34,475 $ 3,880 $ 88.75 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 26 General Fund Parks & Rec -Administration For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 10,479.30 72,115.53 73,504 1,388 97,242 25,126 74.16 6001 Overtime 0.00 58.48 0 (58) 0 (58) 0.00 6100 Medicare 177.91 1,163.28 1,096 (67) 1,461 298 79.62 6102 Workers'Compensation 132.04 857.91 761 (97) 1,015 157 84.52 6200 Leave Time 1,459.82 9,776.27 9,307 (469) 12,409 2,633 78.78 6201 Retirement Benefits 2,810.11 11,310.67 6,675 (4,636) 8,830 (2,481) 128.10 6202 Health Insurance 4,887.63 30,117.43 24,214 (5,903) 32,285 2,168 93.29 Total Personnel Costs: $ 19,946.81 $ 125,399.57 $ 115,557 $ (9,842) $ 153,242 $ 27,843 $ 81.83 Non-Personnel Costs: 7001 Communications 477.04 4,272.30 4,500 228 6,000 1,728 71.21 7002 Postage and Freight 0.00 132.36 747 615 996 864 13.29 7004 Insurance 0.00 1,643.34 1,500 (143) 2,000 357 82.17 7009 Contracted Services 377.56 709.06 375 (334) 500 (209) 141.81 7010 Engineering 0.00 0.00 1,500 1,500 2,000 2,000 0.00 7011 Testing 132.35 238.30 150 (88) 200 (38) 119.15 7212 Uniform Allowance 214.95 214.95 150 (65) 200 (15) 107.48 7213 Safety Equipment 0.00 0.00 38 38 50 50 0.00 7215 Operating Supplies 1,159.52 6,659.02 3,000 (3,659) 4,000 (2,659) 166.48 7216 Maintenance&Repair 0.00 0.00 188 188 250 250 0.00 7300 Advertising 84.05 483.37 1,500 1,017 2,000 1,517 24.17 7301 Subscriptions&Dues 445.50 645.50 450 (196) 600 (46) 107.58 7302 Travel&Subsistence 208.85 437.73 750 312 1,000 562 43.77 7303 Education&Training 0.00 0.00 675 675 900 900 0.00 7810 Miscellaneous Expense 497.12 497.12 150 (347) 200 (297) 248.56 Total Non-Personnel Costs: $ 3,596.94 $ 15,933.05 $ 15,673 $ (259) $ 20,896 $ 4,964 $ 76.25 Total Expenditures $ 23,543.75 $ 141,332.62 $ 131,230 $ (10,101) $ 174,138 $ 32,807 $ 81.16 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 27 General Fund Parks & Rec - Parks Maintenance For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 8,461.23 74,779.94 78,118 3,338 103,346 28,566 72.36 6001 Overtime 1,179.25 4,914.53 0 (4,915) 0 (4,915) 0.00 6100 Medicare 645.84 4,564.13 3,958 (606) 5,277 713 86.49 6101 Unemployment Insurance 0.00 1,889.68 0 (1,890) 0 (1,890) 0.00 6102 Workers'Compensation 1,270.99 10,748.22 10,831 83 14,441 3,693 74.43 6200 Leave Time 0.00 7,773.15 3,834 (3,939) 5,112 (2,661) 152.06 6201 Retirement Benefits 372.36 2,919.72 2,761 (159) 3,652 732 79.95 6202 Health Insurance 849.80 14,353.74 19,286 4,932 25,714 11,360 55.82 Total Personnel Costs: $ 12,779.47 $ 121,943.11 $ 118,788 $ (3,156) $ 157,542 $ 35,598 $ 77.40 Non-Personnel Costs: 7001 Communications 11.52 173.38 1,500 1,327 2,000 1,827 8.67 7002 Postage and Freight 0.00 0.00 750 750 1,000 1,000 0.00 7004 Insurance 0.00 10,620.15 7,125 (3,495) 9,500 (1,120) 111.79 7009 Contracted Services 33.11 1,659.87 3,750 2,090 5,000 3,340 33.20 7011 Testing 99.35 1,188.45 900 (288) 1,200 12 99.04 7015 Utilities 1,957.79 15,054.22 15,750 696 21,000 5,946 71.69 7016 Heating Fuel 0.00 764.88 675 (90) 900 135 84.99 7017 Rents&Leases 0.00 0.00 2,250 2,250 3,000 3,000 0.00 7210 Vehicle Supplies 0.00 1,285.94 750 (536) 1,000 (286) 128.59 7211 Gas&Lube (611.37) 5,265.87 4,875 (391) 6,500 1,234 81.01 7212 Uniform Allowance 0.00 450.45 450 0 600 150 75.08 7213 Safety Equipment 0.00 767.97 900 132 1,200 432 64.00 7214 Janitorial Supplies 0.00 1,499.99 975 (525) 1,300 (200) 115.38 7215 Operating Supplies 1,013.41 9,902.80 3,750 (6,153) 5,000 (4,903) 198.06 7216 Maintenance&Repair 413.67 9,401.10 11,250 1,849 15,000 5,599 62.67 7217 Small Tools&Equipment 0.00 4,710.96 4,500 (211) 6,000 1,289 78.52 7300 Advertising 0.00 439.93 1,013 573 1,350 910 32.59 7301 Subscriptions&Dues 0.00 380.45 75 (305) 100 (280) 380.45 7302 Travel&Subsistence 0.00 860.70 1,125 264 1,500 639 57.38 7303 Education&Training 0.00 849.00 450 (399) 600 (249) 141.50 7304 Equipment Rent 0.00 1,887.43 1,875 (12) 2,500 613 75.50 7810 Miscellaneous Expense 0.00 0.00 1,125 1,125 1,500 1,500 0.00 8103 Capital Equipment 0.00 6,725.20 10,000 3,275 10,000 3,275 67.25 Total Non-Personnel Costs: $ 2,917.48 $ 73,888.74 $ 75,813 $ 1,926 $ 97,750 $ 23,863 $ 75.59 Total Expenditures $ 15,696.95 $ 195,831.85 $ 194,601 $ (1,230) $ 255,292 $ 59,461 $ 76.71 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 28 General Fund Parks & Rec-Campgrounds For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 12,181.19 95,075.46 86,123 (8,953) 113,937 18,861 83.45 6001 Overtime 3,521.49 15,450.60 0 (15,451) 0 (15,451) 0.00 6100 Medicare 804.23 5,289.72 4,071 (1,219) 5,428 138 97.45 6101 Unemployment Insurance 0.00 0.00 450 450 600 600 0.00 6102 Workers'Compensation 1,845.29 13,647.94 11,458 (2,190) 15,277 1,629 89.34 6200 Leave Time 349.26 2,300.53 2,117 (184) 2,822 521 81.52 6201 Retirement Benefits 1,662.69 7,616.13 3,451 (4,165) 4,565 (3,051) 166.82 6202 Health Insurance 4,481.95 28,204.12 25,285 (2,919) 33,713 5,509 83.66 Total Personnel Costs: $ 24,846.10 $ 167,584.50 $ 132,955 $ (34,631) $ 176,342 $ 8,756 $ 95.03 Non-Personnel Costs: 7001 Communications 151.00 3,784.86 3,750 (35) 5,000 1,215 75.70 7002 Postage and Freight 48.00 945.11 450 (495) 600 (345) 157.52 7003 Bank and Credit Card Fees 4,639.95 17,305.63 13,500 (3,806) 18,000 694 96.14 7004 Insurance 0.00 2,471.13 1,800 (671) 2,400 (71) 102.96 7009 Contracted Services 4,835.11 27,056.73 23,000 (4,057) 25,000 (2,057) 108.23 7011 Testing 0.00 433.66 675 241 900 466 48.18 7012 Other Special Services 0.00 3,200.00 0 (3,200) 0 (3,200) 0.00 7015 Utilities 20,059.94 90,193.63 99,750 9,556 133,000 42,806 67.81 7016 Heating Fuel 0.00 0.00 225 225 300 300 0.00 7017 Rents&Leases 0.00 0.00 3,750 3,750 5,000 5,000 0.00 7210 Vehicle Supplies 0.00 54.14 1,125 1,071 1,500 1,446 3.61 7211 Gas&Lube (184.41) 3,753.79 4,500 746 6,000 2,246 62.56 7212 Uniform Allowance 0.00 606.11 900 294 1,200 594 50.51 7213 Safety Equipment 0.00 596.81 825 228 1,100 503 54.26 7214 Janitorial Supplies 0.00 6,330.54 5,250 (1,081) 7,000 669 90.44 7215 Operating Supplies 1,267.77 20,101.24 12,000 (8,101) 16,000 (4,101) 125.63 7216 Maintenance&Repair 26.51 12,970.46 10,500 (2,470) 14,000 1,030 92.65 7217 Small Tools&Equipment 0.00 4,828.76 1,500 (3,329) 2,000 (2,829) 241.44 7300 Advertising 0.00 844.87 2,625 1,780 3,500 2,655 24.14 7301 Subscriptions&Dues 250.00 3,005.00 5,475 2,470 7,300 4,295 41.16 7302 Travel&Subsistence 29.50 252.30 750 498 1,000 748 25.23 7303 Education&Training 0.00 0.00 1,500 1,500 2,000 2,000 0.00 7304 Equipment Rent 0.00 882.40 (3,500) (4,382) 1,000 118 88.24 7810 Miscellaneous Expense 51.99 87.00 0 (87) 0 (87) 0.00 Total Non-Personnel Costs: $ 31,175.36 $ 199,704.17 $ 190,350 $ (9,355) $ 253,800 $ 54,095 $ 78.69 Total Expenditures $ 56,021.46 $ 367,288.67 $ 323,305 $ (43,986) $ 430,142 $ 62,851 $ 85.39 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 29 General Fund Parks & Rec - Cemetery For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 895.46 4,696.63 3,359 (1,338) 4,444 (253) 105.70 6001 Overtime 0.00 356.69 0 (357) 0 (357) 0.00 6100 Medicare 68.51 364.97 50 (315) 66 (299) 552.98 6102 Workers'Compensation 121.69 671.04 476 (195) 635 (36) 105.68 6201 Retirement Benefits 0.00 30.46 300 270 397 367 7.67 6202 Health Insurance 0.00 241.70 2,143 1,901 2,857 2,615 8.46 Total Personnel Costs: $ 1,085.66 $ 6,361.49 $ 6,328 $ (34) $ 8,399 $ 2,037 $ 75.74 Non-Personnel Costs: 7004 Insurance 0.00 101.66 75 (27) 100 (2) 101.66 7009 Contracted Services 0.00 4,475.00 31,000 26,525 33,000 28,525 13.56 7015 Utilities 47.64 214.63 0 (215) 0 (215) 0.00 7211 Gas&Lube 0.00 0.00 375 375 500 500 0.00 7215 Operating Supplies 0.00 1,480.48 1,125 (355) 1,500 20 98.70 7216 Maintenance&Repair 0.00 6,815.15 1,500 (5,315) 2,000 (4.815) 340.76 7217 Small Tools&Equipment 0.00 0.00 1,500 1,500 2,000 2,000 0.00 Total Non-Personnel Costs: $ 47.64 $ 13,086.92 $ 35,575 $ 22,488 $ 39,100 $ 26,013 $ 33.47 Total Expenditures $ 1,133.30 $ 19,448.41 $ 41,903 $ 22,454 $ 47,499 $ 28,050 $ 40.94 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 30 General Fund Parks & Rec - Sports & Recreation For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 6,989.26 49,315.48 61,170 11,855 84,155 34,840 58.60 6001 Overtime 1,231.48 9,118.29 0 (9,118) 0 (9,118) 0.00 6100 Medicare 131.81 2,127.06 1,849 (278) 2,465 338 86.29 6101 Unemployment Insurance 0.00 0.00 375 375 500 500 0.00 6102 Workers'Compensation 686.39 4,229.03 3,150 (1,079) 4,200 (29) 100.69 6200 Leave Time 617.69 4,195.89 6,329 2,133 8,439 4,243 49.72 6201 Retirement Benefits 1,743.59 4,846.68 5,208 361 6,890 2,043 70.34 6202 Health Insurance 6,229.76 30,445.12 38,785 8,340 51,713 21,268 58.87 Total Personnel Costs: $ 17,629.98 $ 104,277.55 $ 116,866 $ 12,589 $ 158,362 $ 54,085 $ 65.85 Non-Personnel Costs: 7001 Communications 260.01 2,930.78 3,150 219 4,200 1,269 69.78 7002 Postage and Freight 46.00 459.60 1,875 1,415 2,500 2,040 18.38 7003 Bank and Credit Card Fees 0.00 0.00 1,350 1,350 1,800 1,800 0.00 7004 Insurance 0.00 2,057.33 1,875 (182) 2,500 443 82.29 7009 Contracted Services (43,550.00) 10,251.96 1,250 (9.002) 10,000 (252) 102.52 7011 Testing 75.00 174.35 375 201 500 326 34.87 7017 Rents&Leases 48,100.00 48,100.00 51,250 3,150 60,000 11,900 80.17 7211 Gas&Lube 0.00 121.07 225 104 300 179 40.36 7212 Uniform Allowance 0.00 0.00 225 225 300 300 0.00 7213 Safety Equipment 0.00 0.00 188 188 250 250 0.00 7214 Janitorial Supplies (16.99) 0.00 0 0 0 0 0.00 7215 Operating Supplies 570.85 17,606.25 21,375 3,769 28,500 10,894 61.78 7216 Maintenance&Repair 0.00 616.36 300 (316) 400 (216) 154.09 7217 Small Tools&Equipment 955.54 1,449.92 1,875 425 2,500 1,050 58.00 7300 Advertising 0.00 869.63 750 (120) 1,000 130 86.96 7301 Subscriptions&Dues 0.00 167.25 150 (17) 200 33 83.63 7302 Travel&Subsistence 0.00 227.00 1,125 898 1,500 1,273 15.13 7303 Education&Training 0.00 359.00 600 241 800 441 44.88 7304 Equipment Rent 0.00 300.00 375 75 500 200 60.00 7810 Miscellaneous Expense (20.00) 0.00 0 0 0 0 0.00 Total Non-Personnel Costs: $ 6,420.41 $ 85,690.50 $ 88,313 $ 2,623 $ 117,750 $ 32,060 $ 72.77 Total Expenditures $ 24,050.39 $ 189,968.05 $ 205,179 $ 15,212 $ 276,112 $ 86,145 $ 68.80 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 31 General Fund Parks & Rec -TYC For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 6,436.46 96,635.34 82,602 (14,033) 109,279 12,644 88.43 6001 Overtime 0.00 1,610.84 0 (1,611) 0 (1,611) 0.00 6100 Medicare 325.40 5,491.12 3,347 (2,144) 4,462 (1,029) 123.06 6102 Workers'Compensation 91.23 1,594.13 3,938 2,344 5,250 3,656 30.36 6200 Leave Time 545.61 3,565.35 3,743 178 4,990 1,425 71.45 6201 Retirement Benefits 1,194.37 5,118.41 4,168 (951) 5,514 395 92.83 6202 Health Insurance 3,554.80 22,227.87 26,785 4,557 35,713 13,485 62.24 Total Personnel Costs: $ 12,147.87 $ 136,243.06 $ 124,583 $ (11,660) $ 165,208 $ 28,965 $ 82.47 Non-Personnel Costs: 7001 Communications 468.20 5,345.36 5,625 280 7,500 2,155 71.27 7002 Postage and Freight 0.00 190.84 750 559 1,000 809 19.08 7004 Insurance 0.00 2,923.91 2,438 (486) 3,250 326 89.97 7009 Contracted Services 199.20 17,991.86 11,250 (6,742) 15,000 (2,992) 119.95 7011 Testing 0.00 991.40 750 (241) 1,000 9 99.14 7012 Other Special Services 0.00 53.55 0 (54) 0 (54) 0.00 7211 Gas&Lube (163.26) 958.43 1,200 242 1,600 642 59.90 7212 Uniform Allowance 0.00 0.00 375 375 500 500 0.00 7213 Safety Equipment 0.00 86.91 225 138 300 213 28.97 7214 Janitorial Supplies 1,423.19 0.00 600 600 800 800 0.00 7215 Operating Supplies 170.02 15,141.96 13,500 (1,642) 18,000 2,858 84.12 7216 Maintenance&Repair 0.00 0.00 1,125 1,125 1,500 1,500 0.00 7217 Small Tools&Equipment 0.00 0.00 750 750 1,000 1,000 0.00 7300 Advertising 0.00 391.24 1,350 959 1,800 1,409 21.74 7301 Subscriptions&Dues 0.00 0.00 225 225 300 300 0.00 7302 Travel&Subsistence 0.00 199.94 900 700 1,200 1,000 16.66 7303 Education&Training 130.50 489.50 5,563 5,074 5,750 5,261 8.51 7810 Miscellaneous Expense 33.75 0.00 0 0 0 0 0.00 Total Non-Personnel Costs: $ 2,261.60 $ 44,764.90 $ 46,626 $ 1,862 $ 60,500 $ 15,736 $ 73.99 Total Expenditures $ 14,409.47 $ 181,007.96 $ 171,209 $ (9,798) $ 225,708 $ 44,701 $ 80.20 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 32 General Fund Parks & Rec -The Rec Room For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 5,313.20 26,789.02 36,956 10,167 48,891 22,102 54.79 6001 Overtime 526.47 3,359.60 0 (3,360) 0 (3,360) 0.00 6100 Medicare 78.34 859.92 527 (333) 703 (157) 122.32 6102 Workers'Compensation 594.23 1,136.60 371 (766) 494 (643) 230.08 6200 Leave Time 308.36 23.72 2,171 2,147 2,894 2,870 0.82 6201 Retirement Benefits 1,289.29 2,927.61 3,213 285 4,250 1,322 68.88 6202 Health Insurance 4,814.79 18,434.76 26,785 8,350 35,713 17,278 51.62 Total Personnel Costs: $ 12,924.68 $ 53,531.23 $ 70,023 $ 16,490 $ 92,945 $ 39,412 $ 57.59 Non-Personnel Costs: 7001 Communications 0.00 0.00 225 225 300 300 0.00 7002 Postage and Freight 0.00 0.00 150 150 200 200 0.00 7004 Insurance 0.00 1,156.83 675 (482) 900 (257) 128.54 7009 Contracted Services 600.36 13,721.09 9,750 (3,971) 13,000 (721) 105.55 7011 Testing 75.00 224.00 150 (74) 200 (24) 112.00 7017 Rents&Leases 0.00 70.00 0 (70) 0 (70) 0.00 7211 Gas&Lube 0.00 0.00 225 225 300 300 0.00 7212 Uniform Allowance 0.00 109.90 225 115 300 190 36.63 7213 Safety Equipment 0.00 0.00 225 225 300 300 0.00 7214 Janitorial Supplies 1,022.03 0.00 900 900 1,200 1,200 0.00 7215 Operating Supplies 187.26 2,508.76 3,000 491 4,000 1,491 62.72 7216 Maintenance&Repair 0.00 405.30 375 (30) 500 95 81.06 7300 Advertising 0.00 1,368.00 300 (1,068) 400 (968) 342.00 7301 Subscriptions&Dues (20.58) 0.00 0 0 0 0 0.00 7302 Travel&Subsistence 78.11 120.11 675 555 900 780 13.35 7303 Education&Training (100.00) 0.00 0 0 0 0 0.00 Total Non-Personnel Costs: $ 1,842.18 $ 19,683.99 $ 16,875 $ (2,809) $ 22,500 $ 2,816 $ 87.48 Total Expenditures $ 14,766.86 $ 73,215.22 $ 86,898 $ 13,681 $ 115,445 $ 42,228 $ 63.42 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 33 General Fund Library/Museum For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6000 Salaries 20,871.79 148,612.51 179,170 30,558 237,034 88,422 62.70 6001 Overtime 0.00 35.61 0 (36) 0 (36) 0.00 6100 Medicare 456.76 2,968.40 3,343 375 4,457 1,489 66.60 6101 Unemployment Insurance 0.00 0.00 750 750 1,000 1,000 0.00 6102 Workers'Compensation 223.20 1,622.03 1,840 218 2,453 831 66.12 6200 Leave Time 1,717.63 12,482.47 14,114 1,632 18,818 6,336 66.33 6201 Retirement Benefits 4,182.84 18,335.67 14,926 (3,410) 19,746 1,410 92.86 6202 Health Insurance 10,372.03 74,860.39 85,712 10,852 114,283 39,423 65.50 Total Personnel Costs: $ 37,824.25 $ 258,917.08 $ 299,855 $ 40,939 $ 397,791 $ 138,875 $ 65.09 Non-Personnel Costs: 7001 Communications 957.34 9,909.53 15,000 5,090 20,000 10,090 49.55 7002 Postage and Freight 400.00 4,814.01 6,000 1,186 8,000 3,186 60.18 7004 Insurance 0.00 10,932.69 9,000 (1,933) 12,000 1,067 91.11 7009 Contracted Services 455.99 36,720.98 43,320 6,599 57,760 21,039 63.58 7011 Testing 55.00 433.05 600 167 800 367 54.13 7012 Other Special Services 0.00 6,212.67 6,750 537 9,000 2,787 69.03 7015 Utilities 1,846.64 50,403.08 36,000 (14,403) 48,000 (2,403) 105.01 7016 Heating Fuel 0.00 2,818.56 9,000 6,181 12,000 9,181 23.49 7017 Rents&Leases 0.00 786.34 1,800 1,014 2,400 1,614 32.76 7201 Library Books 61.89 8,621.59 14,500 5,878 17,000 8,378 50.72 7202 Library Periodicals 0.00 1,850.25 2,250 400 3,000 1,150 61.68 7203 Library Standing Orders 0.00 346.09 3,000 2,654 4,000 3,654 8.65 7204 Library Non-Print 0.00 3,095.15 3,000 (95) 4,000 905 77.38 7205 Library Electronic Materials 0.00 0.00 3,375 3,375 4,500 4,500 0.00 7208 Museum Collection Supplies 0.00 2,027.90 900 (1,128) 1,200 (828) 168.99 7214 Janitorial Supplies 0.00 3,637.26 3,057 (580) 4,076 439 89.24 7215 Operating Supplies 2,785.09 9,000.60 9,000 (1) 12,000 2,999 75.01 7216 Maintenance&Repair 0.00 3,036.77 9,975 6,938 13,300 10,263 22.83 7217 Small Tools&Equipment 314.69 0.00 5,897 5,897 7,397 7,397 0.00 7300 Advertising 0.00 1,982.20 2,250 268 3,000 1,018 66.07 7301 Subscriptions&Dues 0.00 805.00 1,800 995 2,400 1,595 33.54 7302 Travel&Subsistence 621.50 3,913.51 9,301 5,387 10,676 6,762 36.66 7303 Education&Training 0.00 930.00 3,871 2,941 4,496 3,566 20.69 7304 Equipment Rent 0.00 2,361.44 3,000 639 4,000 1,639 59.04 7810 Miscellaneous Expense 148.06 106.54 375 268 500 393 21.31 Total Non-Personnel Costs: $ 7,646.20 $ 164,745.21 $ 203,021 $ 38,274 $ 265,505 $ 100,758 $ 62.05 Total Expenditures $ 45,470.45 $ 423,662.29 $ 502,876 $ 79,213 $ 663,296 $ 239,633 $ 63.87 PRELIMINARY Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:32 PM City of Seward Page: 34 General Fund Debt Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 6201 Retirement Benefits 0.00 252,309.69 404,644 152,334 539,525 287,215 46.77 6209 Contra-Retirement PERS DC Forfeitures (6,511.3Q) (26,129.84) 0 26,130 0 26,130 0.00 Total Personnel Costs: $ (6,511.30)$ 226,179.85 $ 404,644 $ 178,464 $ 539,525 $ 313,345 $ 41.92 Non-Personnel Costs: 8012 Debt Service Interest Expense 0.00 141,800.00 190,317 48,517 253,756 111,956 55.88 8300 Debt Service Principal 0.00 200,000.00 233,088 33,088 310,784 110,784 64.35 Total Non-Personnel Costs: $ 0.00 $ 341,800.00 $ 423,405 $ 81,605 $ 564,540 $ 222,740 $ 60.54 Total Expenditures $ (6,511.30)$ 567,979.85 $ 828,049 $ 260,069 $ 1,104,065 $ 536,085 $ 51.44 Monthly Budget-to-Actual Revenue Report -- By Fund Run: 10/21/2018 at 2:30 PM City of Seward Page: 3 Harbor Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5000 Land Rents&Leases 7,826 296,159 296,036 123 394,715 (98,556) 75.03 5001 Land Lease Credits 0 0 (22,500) 22,500 (30,000) 30,000 0.00 5100 Transient Moorage 48,934 490,279 431,250 59,029 575,000 (84,721) 85.27 5101 Moorage 1,237 1,131,739 862,500 269,239 1,150,000 (18,261) 98.41 5102 Wharfage 0 56,527 36,000 20,527 48,000 8,527 117.76 5103 Boat Lift Fees 13,815 90,224 87,994 2,230 117,325 (27,101) 76.90 5105 Harbor Power Sales 23,377 294,036 279,499 14,537 372,665 (78,629) 78.90 5150 Shower Fees 1,082 13,165 11,250 1,915 15,000 (1,835) 87.77 5153 Fuel Pumping Fee 0 16,427 15,375 1,052 20,500 (4,073) 80.13 5154 Waiting List Fees 5,607 8,663 5,914 2,749 7,885 778 109.86 5155 Towing Fees 105 893 675 218 900 (8) 99.17 5156 Pumping Boats 0 126 225 (99) 300 (174) 42.00 5157 North Harbor Launch Fee 1,425 30,893 25,313 5,580 33,750 (2,857) 91.53 5158 South Harbor Launch Fee 617 10,070 15,345 (5,275) 20,460 (10,390) 49.22 5800 Labor&Services 263 4,182 4,125 57 5,500 (1,318) 76.04 5890 Collection of Doubtful Accounts 0 400 900 (500) 1,200 (800) 33.33 5899 Miscellaneous Revenue 0 442 750 (308) 1,000 (558) 44.22 5901 EF Investment Interest 0 10,544 3,750 6,794 5,000 5,544 210.87 5905 EF Penalties and Interest 1,435 11,149 7,500 3,649 10,000 1,149 111.49 5940 Amortization of Contributions-in-Aid 94,723 852,508 852,509 (1) 1,136,678 (284,170) 75.00 5941 Amortization of Bond Premiums 0 0 32,379 (32,379) 43,172 (43,172) 0.00 Total Revenues $ 200,446 $ 3,318,426 $ 2,946,789 $ 371,637 $ 3,929,050 $ (610,625) $ 84.46 Monthly Budget Expenditure Report by Fund Run:10/21/2018 at 2:31 PM City of Seward Page: 3 Harbor Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 55,700 367,165 408,994 41,828 539,786 172,620 68.02 6001 Overtime 2,883 21,171 30,189 9,018 40,253 19,082 52.60 6002 Standby Time 1,557 9,723 8,601 (1,122) 11,468 1,745 84.79 6100 Medicare 978 7,077 7,464 387 9,953 2,876 71.10 6101 Unemployment Insurance 0 956 375 (581) 500 (456) 191.19 6102 Workers'Compensation 4,009 28,510 28,192 (318) 37,589 9,079 75.85 6200 Leave Time 6,705 44,964 44,207 (757) 58,942 13,978 76.29 6201 Retirement Benefits 13,422 90,818 107,019 16,201 141,996 51,178 63.96 6202 Health Insurance 33,361 210,881 215,181 4,300 286,907 76,026 73.50 6209 Contra-Retirement PERS DC Forfeitures (820) (4,402) 0 4,402 0 4,402 0.00 Total Personnel Costs: $ 117,795 $ 776,863 $ 850,222 $ 73,359 $ 1,127,394 $ 350,531 $ 68.91 Non-Personnel Costs: 7001 Communications 738 8,705 9,750 1,045 13,000 4,295 66.96 7002 Postage and Freight 359 3,820 7,126 3,306 9,500 5,680 40.21 7003 Bank and Credit Card Fees 5,899 52,610 38,250 (14,360) 51,000 (1,610) 103.16 7004 Insurance 0 93,010 61,725 (31,285) 82,300 (10,710) 113.01 7006 Legal 0 828 7,500 6,672 10,000 9,172 8.28 7008 CY Legal Recovery 0 (882) 0 882 0 882 0.00 7009 Contracted Services 3,643 40,932 71,490 30,558 95,320 54,388 42.94 7011 Testing 20 2,240 750 (1,490) 1,000 (1,240) 224.01 7015 Utilities 15,380 84,049 92,700 8,651 123,600 39,551 68.00 7016 Heating Fuel 386 6,394 7,500 1,106 10,000 3,606 63.94 7100 General Power for Resale 13,615 222,079 229,725 7,646 306,300 84,221 72.50 7211 Gas&Lube (720) 9,317 13,875 4,558 18,500 9,183 50.36 7212 Uniform Allowance 449 599 0 (599) 0 (599) 0.00 7213 Safety Equipment 300 3,750 5,625 1,875 7,500 3,750 50.00 7214 Janitorial Supplies 707 8,207 8,250 43 11,000 2,793 74.61 7215 Operating Supplies 1,389 7,495 27,000 19,505 36,000 28,505 20.82 7216 Maintenance&Repair 412 29,832 39,000 9,168 52,000 22,168 57.37 7217 Small Tools&Equipment 31 3,906 13,125 9,219 17,500 13,594 22.32 7300 Advertising 0 2,656 3,750 1,094 5,000 2,344 53.13 7301 Subscriptions&Dues 35 440 1,125 685 1,500 1,060 29.30 7302 Travel&Subsistence 1,343 6,057 7,500 1,443 10,000 3,943 60.57 7303 Education&Training 131 1,406 3,000 1,595 4,000 2,595 35.14 7304 Equipment Rent 0 1,187 750 (437) 1,000 (187) 118.70 7321 Harbor General Indirect Costs 39,021 351,188 351,190 2 468,251 117,063 75.00 7322 Harbor Admin Indirect Costs 38,362 345,254 345,253 (1) 460,337 115,083 75.00 7324 Gen Fund Indirect Costs 29,973 269,760 269,761 1 359,680 89,920 75.00 7325 Harbor Internal Cost Allocation (88,195) (793,751) (793,751) (1) (1,058,334) (264,584) 75.00 7330 P.I.L.T. 0 171,845 142,170 (29,675) 189,558 17,713 90.66 7331 Reclass PILI to Transfer-Out 0 (171,845) (142,170) 29,675 (189,558) (17,713) 90.66 7808 Bad Debt Expense 0 0 9,000 9,000 12,000 12,000 0.00 7810 Miscellaneous Expense 0 185 2,625 2,440 3,500 3,315 5.29 7900 Depreciation Expense 149,173 1,342,558 1,341,858 (700) 1,789,143 446,585 75.04 8012 Debt Service Interest Expense 71,850 160,800 168,394 7,594 224,525 63,725 71.62 Monthly Budget Expenditure Report by Fund Run:10/21/2018 at 2:31 PM City of Seward Page: 4 Harbor Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 8103 Capital Equipment 0 3,444 0 (3,444) 0 (3,444) 0.00 8104 Motor Pool Rent 5,333 48,000 48,000 0 64,000 16,000 75.00 8300 Debt Service Principal 290,000 290,000 385,766 95,766 514,354 224,354 56.38 Total Non-Personnel Costs: $. 579,634 $ 2,606,075 $ 2,777,612 $ 171,537 $ 3,703,476 $ 1,097,401 $ 70.37 Total Expenditures $ 697,429 $ 3,382,938 $ 3,627,834 $ 244,896 $ 4,830,870 $ 1,447,932 $ 70.03 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 1 Harbor Enterprise Fund Harbor- General For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6000 Salaries 10,790.84 74,794.88 89,623 14,828 117,564 42,769 63.62 110006001 Overtime 213.53 4,122.47 4,284 162 5,712 1,590 72.17 11000 6002 Standby Time 1,283.21 8,164.86 7,908 (257) 10,544 2,379 77.44 11000 6100 Medicare 234.60 2,000.39 2,023 23 2,697 697 74.17 11000 6101 Unemployment Insurance 0.00 955.95 0 (956) 0 (956) 0.00 11000 6102 Workers'Compensation 1,000.63 7,475.74 9,521 2,045 12,695 5,219 58.89 11000 6200 Leave Time 5,473.81 37,865.40 27,510 (10,355) 36,680 (1,185) 103.23 11000 6201 Retirement Benefits 2,607.36 11,838.49 15,556 3,718 20,406 8,568 58.01 11000 6202 Health Insurance 5,914.05 38,641.73 49,954 11,312 66,605 27,963 58.02 Total Personnel Costs: $ 27,518.03 $ 185,859.91 $ 206,379 $ 20,520 $ 272,903 $ 87,044 $ 68.10 Non-Personnel Costs: 11000 7001 Communications 0.00 1,254.75 750 (505) 1,000 (255) 125.48 11000 7002 Postage and Freight 330.20 1,895.19 3,750 1,855 5,000 3,105 37.90 11000 7003 Bank and Credit Card Fees 353.09 1,190.35 0 (1,190) 0 (1,190) 0.00 11000 7004 Insurance 0.00 5,919.50 5,850 (70) 7,800 1,881 75.89 11000 7009 Contracted Services 3,642.54 30,972.47 34,740 3,768 46,320 15,348 66.87 11000 7011 Testing 0.00 599.37 750 151 1,000 401 59.94 11000 7015 Utilities 10,544.08 46,643.00 50,250 3,607 67,000 20,357 69.62 11000 7016 Heating Fuel 385.98 6,394.03 7,500 1,106 10,000 3,606 63.94 11000 7211 Gas&Lube (719.76) 8,154.11 10,500 2,346 14,000 5,846 58.24 11000 7213 Safety Equipment 299.74 3,749.67 5,625 1,875 7,500 3,750 50.00 11000 7214 Janitorial Supplies 707.18 8,206.66 8,250 43 11,000 2,793 74.61 11000 7215 Operating Supplies 594.88 2,453.53 9,000 6,546 12,000 9,546 20.45 11000 7216 Maintenance&Repair 411.64 11,301.84 12,750 1,448 17,000 5,698 66.48 11000 7217 Small Tools&Equipment 21.04 2,297.73 5,250 2,952 7,000 4,702 32.82 11000 7300 Advertising 0.00 10.00 2,250 2,240 3,000 2,990 0.33 11000 7302 Travel&Subsistence 1,079.02 1,098.13 0 (1,098) 0 (1,098) 0.00 11000 7325 Harbor Internal Cost Allocation (44,473.00) (400,257.00) (400,257) 0 (533,676) (133,419) 75.00 11000 7330 P.I.L.T. 0.00 4,403.37 4,273 (130) 5,697 1,294 77.29 11000 7331 Reclass PILT to Transfer-Out 0.00 (4,403.37) (4,273) 130 (5,697) (1,294) 77.29 11000 7810 Miscellaneous Expense 0.00 0.00 1,500 1,500 2,000 2,000 0.00 11000 7900 Depreciation Expense 3,435.67 30,921.03 31,671 750 42,228 11,307 73.22 11000 8103 Capital Equipment 0.00 3,444.00 0 (3,444) 0 (3,444) 0.00 11000 8104 Motor Pool Rent 2,000.00 18,000.00 18,000 0 24,000 6,000 75.00 Total Non-Personnel Costs: $ (21,387.70)$ (215,751.64)$ (191,871) $ 23,880 $ (255,828) $ (40,076) $ 84.33 Total Expenditures $ 6,130.33 $ (29,891.73)$ 14,508 S 44,400 $ 17,075 S 46,968 E (175.06) Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 2 Harbor Enterprise Fund Harbor-Administration For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6000 Salaries 18,142.07 117,772.02 167,120 49,348 219,222 101,450 53.72 110006001 Overtime 1,944.46 11,231.46 17,775 6,544 23,700 12,469 47.39 11000 6100 Medicare 308.50 2,023.57 2,645 621 3,527 1,503 57.37 11000 6101 Unemployment Insurance 0.00 0.00 375 375 500 500 0.00 11000 6102 Workers'Compensation 694.85 5,294.25 1,594 (3,700) 2,125 (3,169) 249.14 11000 6200 Leave Time 1,231.01 7,099.07 16,697 9,598 22,262 15,163 31.89 11000 6201 Retirement Benefits 4,362.66 18,995.41 16,693 (2,302) 21,897 2,902 86.75 11000 6202 Health Insurance 11,089.14 70,298.20 85,712 15,414 114,283 43,985 61.51 Total Personnel Costs: $ 37,772.69 $ 232,713.98 $ 308,611 $ 75,898 $ 407,516 $ 174,803 $ 57.11 Non-Personnel Costs: 11000 7001 Communications 737.93 7,449.87 9,000 1,550 12,000 4,550 62.08 11000 7002 Postage and Freight 10.40 365.53 975 609 1,300 934 28.12 11000 7003 Bank and Credit Card Fees 5,545.90 51,419.94 38,250 (13,170) 51,000 (420) 100.82 110007004 Insurance 0.00 4,700.85 2,850 (1,851) 3,800 (901) 123.71 11000 7006 Legal 0.00 827.72 7,500 6,672 10,000 9,172 8.28 11000 7009 Contracted Services 0.00 1,315.98 15,000 13,684 20,000 18,684 6.58 11000 7011 Testing 20.00 1,640.76 0 (1,641) 0 (1,641) 0.00 11000 7211 Gas&Lube 0.00 410.99 1,500 1,089 2,000 1,589 20.55 11000 7212 Uniform Allowance 448.65 598.55 0 (599) 0 (599) 0.00 11000 7215 Operating Supplies 794.51 2,919.07 8,250 5,331 11,000 8,081 26.54 11000 7216 Maintenance&Repair 0.00 792.19 375 (417) 500 (292) 158.44 11000 7217 Small Tools&Equipment 10.44 437.66 2,625 2,187 3,500 3,062 12.50 11000 7300 Advertising 0.00 2,646.29 1,500 (1,146) 2,000 (646) 132.31 11000 7301 Subscriptions&Dues 35.00 439.54 1,125 685 1,500 1,060 29.30 11000 7302 Travel&Subsistence 264.05 4,959.12 7,500 2,541 10,000 5,041 49.59 11000 7303 Education&Training 130.50 1,405.50 3,000 1,595 4,000 2,595 35.14 11000 7304 Equipment Rent 0.00 1,186.96 750 (437) 1,000 (187) 118.70 11000 7325 Harbor Internal Cost Allocation (43.721.50) (393,493.50) (393.494) (1) (524,658) (131.165) 75.00 11000 7810 Miscellaneous Expense 0.00 185.00 1,125 940 1,500 1,315 12.33 11000 7900 Depreciation Expense 235.05 2,115.45 2,116 1 2,821 706 74.99 11000 8104 Motor Pool Rent 666.67 6,000.03 6,000 0 8,000 2,000 75.00 Total Non-Personnel Costs: $ (34,822 40)$ (301,676.50) $ (284,053) $ 17,622 $ (378,737) $ (77,062) $ 79.65 Total Expenditures $ 2,950.29 $ (68,962.52)$ 24,558 $ 93,520 $ 28,779 $ 97,741 $ (239.63) Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 3 Harbor Enterprise Fund Harbor- Float System For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6000 Salaries 16,333.94 111,207.50 92,329 (18.879) 123,105 11,898 90.34 11000 6001 Overtime 218.16 3,723.16 5,081 1,358 6,775 3,052 54.95 11000 6002 Standby Time 274.05 1,558.55 693 (866) 924 (635) 168.67 11000 6100 Medicare 259.76 1,991.44 1,668 (323) 2,224 233 89.54 11000 6102 Workers'Compensation 1,518.36 10,761.91 11,054 292 14,739 3,977 73.02 11000 6201 Retirement Benefits 3,933.99 16,501.80 6,084 (10,418) 8,112 (8,390) 203.42 110006202 Health Insurance 9,961.52 65,711.12 48,157 (17,554) 64,209 (1,502) 102.34 Total Personnel Costs: $ 32,499.78 $ 211,455.48 $ 165,066 $ (46,390) $ 220,088 $ 8,633 $ 96.08 Non-Personnel Costs: 11000 7002 Postage and Freight 18.00 286.17 938 652 1,250 964 22.89 11000 7004 Insurance 0.00 71,666.00 45,000 (26,666) 60,000 (11,666) 119.44 11000 7009 Contracted Services 0.00 7,743.69 8,250 506 11,000 3,256 70.40 11000 7015 Utilities 4,277.07 32,258.78 37,500 5,241 50,000 17,741 64.52 11000 7215 Operating Supplies 0.00 929.16 4,500 3,571 6,000 5,071 15.49 11000 7216 Maintenance&Repair 0.00 2,203.48 11,250 9,047 15,000 12,797 14.69 11000 7217 Small Tools&Equipment 0.00 490.00 3,750 3,260 5,000 4,510 9.80 11000 7321 Harbor General Indirect Costs 25,829.08 232,461.72 232,462 0 309,949 77,487 75.00 11000 7322 Harbor Admin Indirect Costs 25,392.68 228,534.12 228,533 (1) 304,711 76,177 75.00 11000 7324 Gen Fund Indirect Costs 18,334.92 165,014.20 165,014 0 220,019 55,005 75.00 11000 7330 P.I.L.T. 0.00 115,238.13 91,601 (23,637) 122,134 6,896 94.35 11000 7331 Reclass PILI to Transfer-Out 0.00 (115,238.13) (91,601) 23,637 (122,134) (6,896) 94.35 11000 7808 Bad Debt Expense 0.00 0.00 7,500 7,500 10,000 10,000 0.00 11000 7900 Depreciation Expense 110,861.67 997,755.03 997,755 0 1,330,340 332,585 75.00 Total Non-Personnel Costs: $ 184,713.42 $ 1,739,342.35 $ 1,742,452 $ 3,110 $ 2,323,269 $ 583,927 $ 74.87 Total Expenditures $ 217,213.20 $ 1,950,797.83 $ 1,907,518 $ (43,280) $ 2,543,357 $ 592,560 $ 76.70 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 4 Harbor Enterprise Fund Harbor-Wharves & Docks For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6000 Salaries 1,030.41 8,704.08 13,295 4,591 17,727 9,023 49.10 110006001 Overtime 0.00 713.01 584 (129) 779 66 91.53 11000 6100 Medicare 14.37 134.40 305 171 407 273 33.02 110006102 Workers'Compensation 27.73 621.55 1,327 705 1,769 1,147 35.14 11000 6201 Retirement Benefits 229.84 1,147.91 824 (324) 1,099 (49) 104.45 11000 6202 Health Insurance 574.57 5,251.55 6,244 992 8,325 3,073 63.08 Total Personnel Costs: $ 1,876.92 $ 16,572.50 $ 22,579 $ 6,006 $ 30,106 $ 13,533 $ 55.05 Non-Personnel Costs: 11000 7002 Postage and Freight 0.00 71.26 188 117 250 179 28.50 11000 7004 Insurance 0.00 5,294.68 4,050 (1,245) 5,400 105 98.05 11000 7008 CY Legal Recovery 0.00 (881.75) 0 882 0 882 0.00 11000 7009 Contracted Services 0.00 0.00 750 750 1,000 1,000 0.00 11000 7015 Utilities 559.06 5,147.30 4,950 (197) 6,600 1,453 77.99 11000 7215 Operating Supplies 0.00 175.74 750 574 1,000 824 17.57 11000 7216 Maintenance&Repair 0.00 1,559.24 5,625 4,066 7,500 5,941 20.79 11000 7217 Small Tools&Equipment 0.00 592.40 750 158 1,000 408 59.24 11000 7321 Harbor General Indirect Costs 4,953.83 44,584.47 44,585 1 59,446 14,862 75.00 11000 7322 Harbor Admin Indirect Costs 4,870.08 43,830.72 43,831 0 58,441 14,610 75.00 11000 7324 Gen Fund Indirect Costs 6,148.50 55,336.50 55,337 1 73,782 18,446 75.00 11000 7330 P.I.L.T. 0.00 21,422.90 16,842 (4,581) 22,456 1,033 95.40 11000 7331 Reclass PILT to Transfer-Out 0.00 (21,422.90) (16.842) 4,581 (22,456) (1,033) 95.40 11000 7808 Bad Debt Expense 0.00 0.00 1,500 1,500 2,000 2,000 0.00 11000 7900 Depreciation Expense 32,278.31 290,504.79 290,505_ 0 387,340 96,835 75.00 Total Non-Personnel Costs: $ 48,809.78 $ 446,215.35 $ 452,821 $ 6,607 $ 603,759 $ 157,545 $ 73.91 Total Expenditures $ 50,686.70 $ 462,787.85 $ 475,400 $ 12,613 $ 633,865 $ 171,078 $ 73.01 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 5 Harbor Enterprise Fund Harbor- 50-Ton Boat Lift For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6000 Salaries 6,154.86 28,968.09 22,253 (6,715) 29,670 702 97.63 110006001 Overtime 470.57 1,281.20 995 (286) 1,327 46 96.55 11000 6100 Medicare 100.84 450.28 362 (88) 483 33 93.23 11000 6102 Workers'Compensation 616.18 2,842.51 2,906 63 3,875 1,032 73.36 110006201 Retirement Benefits 1,594.24 4,694.41 1,412 (3,282) 1,883 (2,811) 249.30 110006202 Health Insurance 4,167.44 16,960.28 11,891 (5,069) 15,855 (1,105) 106.97 Total Personnel Costs: $ 13,104.13 $ 55,196.77 $ 39,819 $ (15,377) $ 53,093 $ (2,103) $ 103.96 Non-Personnel Costs: 11000 7002 Postage and Freight 0.00 1,201.45 900 (301) 1,200 (1) 100.12 11000 7004 Insurance 0.00 4,657.63 3,375 (1,283) 4,500 (158) 103.50 11000 7009 Contracted Services 0.00 0.00 1,500 1,500 2,000 2,000 0.00 11000 7211 Gas&Lube 0.00 751.97 1,875 1,123 2,500 1,748 30.08 11000 7215 Operating Supplies 0.00 73.53 750 676 1,000 926 7.35 11000 7216 Maintenance&Repair 0.00 10,567.73 6,375 (4,193) 8,500 (2,068) 124.33 11000 7217 Small Tools&Equipment 0.00 79.37 375 296 500 421 15.87 11000 7321 Harbor General Indirect Costs 1,688.83 15,199.47 15,200 1 20,266 5,067 75.00 11000 7322 Harbor Admin Indirect Costs 1,660.25 14,942.25 14,942 0 19,923 4,981 75.00 11000 7324 Gen Fund Indirect Costs 2,225.73 20,031.73 20,032 0 26,709 6,677 75.00 11000 7330 P.I.L.T. 0.00 7,249.43 7,094 (155) 9,458 2,209 76.65 11000 7331 Reclass PILI to Transfer-Out 0.00 (7,249.43) (7,094) 155 (9,458) (2,209) 76.65 11000 7900 Depreciation Expense 1,289.10 11,601.90 10,151 (1,451) 13,534 1,932 85.72 11000 8104 Motor Pool Rent 2,666.67 24,000.03 24,000 0 32,000 8,000 75.00 Total Non-Personnel Costs: $ 9,530.58 $ 103,107.06 $ 99,475 $ (3.632) $ 132,632 $ 29,525 $ 77.74 Total Expenditures $ 22,634.71 $ 158,303.83 $ 139,294 $ (19,009) $ 185,725 $ 27,422 $ 85.24 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 6 Harbor Enterprise Fund Harbor- Electrical System For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6000 Salaries 3,247.74 25,718.57 24,373 (1,346) 32,497 6,778 79.14 110006001 Overtime 36.36 99.86 1,470 1,370 1,960 1,860 5.09 11000 6100 Medicare 59.82 476.59 461 (16) 615 138 77.49 11000 6102 Workers'Compensation 151.62 1,513.86 1,790 276 2,386 872 63.45 110006201 Retirement Benefits 693.43 3,370.17 1,541 (1,829) 2,054 (1,316) 164.08 11000 6202 Health Insurance 1,654.73 14,018.09 13,223 (795) 17,630 3,612 79.51 Total Personnel Costs: $ 5,843.70 $ 45,197.14 $ 42,858 $ (2,340) $ 57,142 $ 11,944 $ 79.10 Non-Personnel Costs: 11000 7002 Postage and Freight 0.00 0.00 375 375 500 500 0.00 11000 7004 Insurance 0.00 770.98 600 (171) 800 29 96.37 11000 7009 Contracted Services 0.00 900.00 11,250 10,350 15,000 14,100 6.00 11000 7100 General Power for Resale 13,614.66 222,079.20 229,725 7,646 306,300 84,221 72.50 11000 7215 Operating Supplies 0.00 943.93 3,750 2,806 5,000 4,056 18.88 11000 7216 Maintenance&Repair 0.00 3,407.46 2,625 (782) 3,500 93 97.36 11000 7217 Small Tools&Equipment 0.00 8.99 375 366 500 491 1.80 11000 7321 Harbor General Indirect Costs 6,549.17 58,942.53 58,943 0 78,590 19,647 75.00 11000 7322 Harbor Admin Indirect Costs 6,438.50 57,946.50 57,947 1 77,262 19,316 75.00 11000 7324 Gen Fund Indirect Costs 3,264.17 29,377.53 29,378 0 39,170 9,792 75.00 11000 7330 P.I.L.T. 0.00 23,531.28 22,360 (1,171) 29,813 6,282 78.93 11000 7331 Reclass PILT to Transfer-Out 0.00 (23,531.28) (22,360) 1,171 (29,813) (6,282) 78.93 11000 7900 Depreciation Expense 1,073.30 9,659.70 9,660 0 12,880 3,220 75.00 Total Non-Personnel Costs: $ 30,939.80 $ 384,036.82 $ 404,628 $ 20,591 $ 539,502 $ 155,465 $ 71.18 Total Expenditures $ 36,783.50 $ 429,233.96 $ 447,486 $ 18,251 $ 596,644 $ 167,409 $ 71.94 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 7 Harbor Enterprise Fund Harbor- Debt Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 11000 6201 Retirement Benefits 0.00 34,270.03 64,909 30,639 86,545 52,275 39.60 11000 6209 Contra-Retirement PERS DC Forfeitures (820.19) (4,401.52) 0 4,402 0 4,402 0.00 Total Personnel Costs: $ (820.19)$ 29,868.51 $ 64,909 $ 35,041 $ 86,545 $ 56,677 $ 34.51 Non-Personnel Costs: 11000 8012 Debt Service Interest Expense 71,850.00 160,800.00 168,394 7,594 224,525 63,725 71.62 11000 8300 Debt Service Principal 290,000.00 290,000.00 385,766 95,766 514,354 224,354 56.38 Total Non-Personnel Costs: $ 361,850.00 $ 450,800.00 $ 554,160 $ 103,360 $ 738,879 $ 288,079 $ 61.01 Total Expenditures $ 361,029.81 $ 480,668.51 $ 619,069 $ 138,401 $ 825,424 $ 344,756 $ 58.23 Monthly Budget-to-Actual Revenue Report -- By Fund Run:10/21/2018 at 2:30 PM City of Seward Page: 4 SMIC Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5000 Land Rents&Leases 0 135,186 134,809 377 179,745 (44,559) 75.21 5001 Land Lease Credits 0 (9,379) 0 (9,379) 0 (9,379) 0.00 5101 Moorage 997 5,154 9,750 (4,596) 13,000 (7,846) 39.65 5102 Wharfage 2,382 2,666 4,688 (2,022) 6,250 (3,584) 42.65 5103 Boat Lift Fees 29,115 182,215 105,706 76,509 140,941 41,274 129.28 5104 Storage Fees 6,260 59,004 86,250 (27,246) 115,000 (55,996) 51.31 5106 SMIC Power Sales 1,711 128,003 44,250 83,753 59,000 69,003 216.95 5109 Washdown Pad Fees 3,735 7,069 3,900 3,169 5,200 1,869 135.94 5153 Fuel Pumping Fee 0 0 2,250 (2,250) 3,000 (3,000) 0.00 5800 Labor&Services 0 1,544 750 794 1,000 544 154.37 5899 Miscellaneous Revenue 0 173,356 0 173,356 0 173,356 0.00 5940 Amortization of Contributions-in-Aid 42,165 379,486 575,885 (196,399) 767,846 (388,360) 49.42 Total Revenues $ 86,365 $ 1,064,304 $ 968,238 $ 96,066 $ 1,290,982 $ (226,678) $ 82.44 Monthly Budget Expenditure Report by Fund Run: 10/21/2018 at 2:31 PM City of Seward Page: 5 SMIC Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 8,661 53,442 40,938 (12,504) 54,584 1,142 97.91 6001 Overtime 794 2,563 3,847 1284 5,129 2,566 49.96 6100 Medicare 141 830 699 (131) 932 102 89.07 6102 Workers'Compensation 951 5,574 5,033 (541) 6,710 1,136 83.06 6201 Retirement Benefits 2,223 13,126 1,302 (11,824) 1,735 (11,391) 756.53 6202 Health Insurance 5,570 30,755 20,527 (10,228) 27,369 (3,386) 112.37 6209 Contra-Retirement PERS DC Forfeitures (267) (288) 0 288 0 288 0.00 Total Personnel Costs: $ 18,073 $ 106,002 $ 72,346 $ (33,656) $ 96,459 $ (9,543) $ 109.89 Non-Personnel Costs: 7001 Communications 0 0 375 375 500 500 0.00 7002 Postage and Freight 18 4,281 4,125 (156) 5,500 1,219 77.83 7004 Insurance 0 15,344 13,425 (1,919) 17,900 2,556 85.72 7006 Legal 0 14,632 11,250 (3,382) 15,000 368 97.55 7009 Contracted Services 10,668 15,865 22,500 6,635 30,000 14,135 52.88 7015 Utilities 1,127 11,368 12,845 1,477 17,126 5,758 66.38 7016 Heating Fuel (492) 377 3,750 3,373 5,000 4,623 7.53 7100 General Power for Resale 1,660 89,787 36,750 (53,037) 49,000 (40,787) 183.24 7211 Gas&Lube 615 5,456 6,000 544 8,000 2,544 68.20 7215 Operating Supplies 0 474 4,500 4,026 6,000 5,526 7.91 7216 Maintenance&Repair 13 35,837 27,000 (8,837) 36,000 163 99.55 7217 Small Tools&Equipment 0 756 1,125 369 1,500 744 50.41 7300 Advertising 0 0 2,250 2,250 3,000 3,000 0.00 7321 Harbor General Indirect Costs 5,452 49,069 49,069 0 65,425 16,356 75.00 7322 Harbor Admin Indirect Costs 5,360 48,240 48,241 1 64,320 16,080 75.00 7323 SMIC General Indirect Costs 13,909 125,183 125,183 0 166,911 41,728 75.00 7324 Gen Fund Indirect Costs 8,000 72,003 72,003 0 96,004 24,001 75.00 7325 Harbor Internal Cost Allocation (13.909) (125,183) (125,183) 0 (166,911) (41,728) 75.00 7330 P.I.L.T. 0 44,721 20,547 (24,174) 27,396 (17,325) 163.24 7331 Reclass PILT to Transfer-Out 0 (44,721) (20,547) 24,174 (27,396) 17,325 163.24 7810 Miscellaneous Expense 0 1,651 0 (1,651) 0 (1,651) 0.00 7900 Depreciation Expense 65,289 587,597 763,807 176,210 1,018,409 430,812 57.70 8101 Infrastructure 0 59,267 0 (59,267) 0 (59,267) 0.00 8300 Debt Service Principal 0 0 73,506 73,506 98,008 98,008 0.00 Total Non-Personnel Costs: $ 97,710 $ 1,012,004 $ 1,152,521 $ 140,517 $ 1,536,692 $ 524,688 $ 65.86 Total Expenditures $ 115,783 $ 1,118,006 $ 1,224,867 $ 106,861 $ 1,633,151 $ 515,145 $ 68.46 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 8 SMIC Enterprise Fund SMIC - General For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 12000 6000 Salaries 78.30 7,279.02 14,672 7,393 19,757 12,478 36.84 12000 6001 Overtime 0.00 0.00 425 425 567 567 0.00 12000 6100 Medicare 1.08 110.55 241 130 324 213 34.12 120006102 Workers'Compensation 8.06 730.68 1,635 904 2,180 1,449 33.52 12000 6201 Retirement Benefits 17.23 1,105.98 544 (562) 732 (374) 151.09 12000 6202 Health Insurance 42.46 4,173.44 7,373 3,200 9,924 5,751 42.05 Total Personnel Costs: $ 147.13 $ 13,399.67 $ 24,890 $ 11,490 $ 33,484 $ 20,084 $ 40.02 Non-Personnel Costs: 12000 7001 Communications 0.00 0.00 375 375 500 500 0.00 12000 7002 Postage and Freight 0.00 1,181.40 375 (806) 500 (681) 236.28 12000 7004 Insurance 0.00 1,815.56 3,750 1,934 5,000 3,184 36.31 12000 7006 Legal 0.00 14,632.18 11,250 (3,382) 15,000 368 97.55 12000 7009 Contracted Services 10,668.00 12,816.00 15,000 2,184 20,000 7,184 64.08 12000 7015 Utilities 1,126.69 11,368.35 12,845 1,477 17,126 5,758 66.38 12000 7016 Heating Fuel (491.80) 376.70 3,750 3,373 5,000 4,623 7.53 12000 7100 General Power for Resale 1,659.86 89,786.59 36,750 (53,037) 49,000 (40,787) 183.24 12000 7211 Gas&Lube 189.42 3,129.09 3,750 621 5,000 1,871 62.58 12000 7215 Operating Supplies 0.00 369.45 2,625 2,256 3,500 3,131 10.56 12000 7216 Maintenance&Repair 0.00 3,790.85 6,000 2,209 8,000 4,209 47.39 12000 7217 Small Tools&Equipment 0.00 756.13 1,125 369 1,500 744 50.41 12000 7300 Advertising 0.00 0.00 2,250 2,250 3,000 3,000 0.00 12000 7325 Harbor Internal Cost Allocation (13,909.25) (125,183.25) (125,183) 0 (166,911) (41,728) 75.00 12000 7330 P.I.L.T. 0.00 24,162.89 3,540 (20,623) 4,720 (19,443) 511.93 12000 7331 Reclass PILT to Transfer-Out 0.00 (24,162.89) (3,540) 20,623 (4,720) 19,443 511.93 12000 7810 Miscellaneous Expense 0.00 1,650.92 0 (1,651) 0 (1,651) 0.00 12000 7900 Depreciation Expense 3,384.70 30,462.30 214,817 184,355 286,423 255,961 10.64 12000 8101 Infrastructure 0.00 59,267.00 0 (59,267) 0 (59,267) 0.00 Total Non-Personnel Costs: $ 2,627.62 $ 106,219.27 $ 189,479 $ 83,260 $ 252,638 $ 146,419 $ 42.04 Total Expenditures $ 2,774.75 $ 119,618.94 $ 214,369 $ 94,750 $ 286,122 $ 166,503 $ 41.81 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 9 SMIC Enterprise Fund SMIC - North SMIC Dock For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 12000 6000 Salaries 234.90 6,879.43 1,416 (5,463) 1,888 (4,991) 364.38 12000 6001 Overtime 0.00 78.30 137 59 182 104 43.02 12000 6100 Medicare 5.24 109.16 23 (86) 31 (78) 352.13 12000 6102 Workers'Compensation 40.72 775.88 198 (578) 264 (512) 293.89 12000 6201 Retirement Benefits 84.12 960.66 64 (897) 85 (876) 1,130.19 12000 6202 Health Insurance 219.00 3,343.25 679 (2,664) 905 (2,438) 369.42 Total Personnel Costs: $ 583.98 $ 12,146.68 $ 2,517 $ (9,629) $ 3,355 $ (8,791) $ 362.05 Non-Personnel Costs: 12000 7002 Postage and Freight 0.00 44.95 0 (45) 0 (45) 0.00 12000 7004 Insurance 0.00 2,441.87 1,800 (642) 2,400 (42) 101.74 12000 7009 Contracted Services 0.00 1,273.58 3,750 2,476 5,000 3,726 25.47 12000 7215 Operating Supplies 0.00 14.99 0 (15) 0 (15) 0.00 12000 7216 Maintenance&Repair 0.00 0.00 2,250 2,250 3,000 3,000 0.00 12000 7321 Harbor General Indirect Costs 540.92 4,868.28 4,868 0 6,491 1,623 75.00 12000 7322 Harbor Admin Indirect Costs 531.83 4,786.47 4,787 1 6,382 1,596 75.00 12000 7323 SMIC General Indirect Costs 1,380.08 12,420.72 12,421 0 16,561 4,140 75.00 12000 7324 Gen Fund Indirect Costs 2,556.42 23,007.78 23,008 0 30,677 7,669 75.00 12000 7330 P.I.L.T. 0.00 0.00 975 975 1,300 1,300 0.00 12000 7331 Reclass PILT to Transfer-Out 0.00 0.00 (975) (975) (1,300) (1,300) 0.00 12000 7900 Depreciation Expense 3,970.46 35,734.14 35,734 0 47,645 11,911 75.00 Total Non-Personnel Costs: $ 8,979.71 $ 84,592.78 $ 88,618 $ 4,025 $ 118,156 $ 33,563 $ 71.59 Total Expenditures $ 9,563.69 $ 96,739.46 $ 91,135 $ (5,604) $ 121,511 $ 24,772 $ 79.61 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 10 SMIC Enterprise Fund SMIC - East SMIC Dock For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 12000 7004 Insurance 0.00 923.47 750 (173) 1,000 77 92.35 12000 7321 Harbor General Indirect Costs 154.42 1,389.78 1,390 0 1,853 463 75.00 12000 7322 Harbor Admin Indirect Costs 151.83 1,366.47 1,367 1 1,822 456 75.00 12000 7323 SMIC General Indirect Costs 393.92 3,545.28 3,545 0 4,727 1,182 75.00 12000 7324 Gen Fund Indirect Costs 1,746.92 15,722.26 15,722 0 20,963 5,241 75.00 12000 7330 P.I.L.T. 0.00 625.58 360 (266) 480 (146) 130.33 12000 7331 Reclass PILT to Transfer-Out 0.00 (625 58) (360) 266 (480) 146 130.33 Total Non-Personnel Costs: $ 2,447.09 $ 22,947.26 $ 22,774 $ (172) $ 30,365 $ 7,419 $ 75.57 Total Expenditures $ 2,447.09 $ 22,947.26 $ 22,774 $ (172) $ 30,365 $ 7,419 $ 75.57 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 11 SMIC Enterprise Fund SMIC -330 Ton Lift For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 12000 6000 Salaries 8,347.68 39,283.22 24,704 (14,579) 32,939 (6,344) 119.26 12000 6001 Overtime 794.40 2,484.27 3,285 801 4,380 1,896 56.72 12000 6100 Medicare 134.36 610.40 433 (177) 577 (33) 105.79 12000 6102 Workers'Compensation 901.99 4,067.01 3,200 (867) 4,266 199 95.34 12000 6201 Retirement Benefits 2,121.68 6,204.14 689 (5,515) 918 (5,286) 675.83 12000 6202 Health Insurance 5,308.50 23,238.59 12,405 (10,834) 16,540 (6,699) 140.50 Total Personnel Costs: $ 17,608.61 $ 75,887.63 $ 44,716 $ (31,171) $ 59,620 $ (16,267) $ 127.29 Non-Personnel Costs: 12000 7002 Postage and Freight 18.00 3,054.35 3,750 696 5,000 1,946 61.09 12000 7004 Insurance 0.00 10,152.94 7,125 (3,028) 9,500 (653) 106.87 12000 7009 Contracted Services 0.00 1,775.60 3,750 1,974 5,000 3,224 35.51 12000 7211 Gas&Lube 425.33 2,326.93 2,250 (77) 3,000 673 77.56 12000 7215 Operating Supplies 0.00 0.00 1,875 1,875 2,500 2,500 0.00 12000 7216 Maintenance&Repair 13.28 32,045.93 18,750 (13,296) 25,000 (7,046) 128.18 12000 7321 Harbor General Indirect Costs 4,756.75 42,810.75 42,811 0 57,081 14,270 75.00 12000 7322 Harbor Admin Indirect Costs 4,676.33 42,086.97 42,087 0 56,116 14,029 75.00 12000 7323 SMIC General Indirect Costs 12,135.25 109,217.25 109,217 0 145,623 36,406 75.00 12000 7324 Gen Fund Indirect Costs 3,578.58 32,207.22 32,207 0 42,943 10,736 75.00 12000 7330 P.I.L.T. 0.00 19,932.29 15,672 (4,260) 20,896 964 95.39 12000 7331 Reclass PILT to Transfer-Out 0.00 (19,932.29) (15,672) 4,260 (20,896) (964) 95.39 12000 7900 Depreciation Expense 14,222.62 128,003.58 119,859 (8,145) 159,812 31,808 80.10 Total Non-Personnel Costs: $ 39,826.14 $ 403,681.52 $ 383,681 $ (20,001) $ 511,575 $ 107,893 $ 78.91 Total Expenditures $ 57,434.75 $ 479,569.15 $ 428,397 $ (51,172) $ 571,195 $ 91,626 $ 83.96 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 12 SMIC Enterprise Fund SMIC - Syncrolift Operations For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 12000 6000 Salaries 0.00 0.00 146 146 0 0 0.00 12000 6100 Medicare 0.00 0.00 2 2 0 0 0.00 12000 6201 Retirement Benefits 0.00 0.00 5 5 0 0 0.00 12000 6202 Health Insurance 0.00 0.00 70 70 0 0 0.00 Total Personnel Costs: $ 0.00 $ 0.00 $ 223 $ 223 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 12000 7004 Insurance 0.00 9.69 0 (10) 0 (10) 0.00 12000 7215 Operating Supplies 0.00 90.00 0 (90) 0 (90) 0.00 12000 7324 Gen Fund Indirect Costs 118.42 1,065.78 1,066 0 1,421 355 75.00 Total Non-Personnel Costs: $ 118.42 $ 1,165.47 $ 1,066 $ (100) $ 1,421 $ 255 $ 82.02 Total Expenditures $ 118.42 $ 1,165.47 $ 1,289 $ 123 $ 1,421 $ 255 $ 82.02 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 13 SMIC Enterprise Fund SMIC - Syncrolift Complex For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 12000 7900 Depreciation Expense 43,710.77 393,396.93 393,397 0 524,529 131,132 75.00 Total Non-Personnel Costs: $ 43,710.77 $ 393,396.93 $ 393,397 $ 0 $ 524,529 $ 131,132 $ 75.00 Total Expenditures $ 43,710.77 $ 393,396.93 $ 393,397 $ 0 $ 524,529 $ 131,132 $ 75.00 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 14 SMIC Enterprise Fund SMIC Debt Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 12000 6201 Retirement Benefits 0.00 4,854.98 0 (4,855) 0 (4,855) 0.00 12000 6209 Contra-Retirement PERS DC Forfeitures (266 74) (288.46) 0 288 0 288 0.00 Total Personnel Costs: $ (266.74)$ 4,566.52 $ 0 $ (4,567) $ 0 $ (4,567) $ 0.00 Non-Personnel Costs: 12000 8300 Debt Service Principal 0.00 0.00 73,506 73,506 98,008 98,008 0.00 Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 73,506 $ 73,506 $ 98,008 $ 98,008 $ 0.00 Total Expenditures $ (266.74)$ 4,566.52 $ 73,506 $ 68,939 $ 98,008 $ 93,441 $ 4.66 Monthly Budget-to-Actual Revenue Report -- By Fund Run:10/21/2018 at 2:30 PM City of Seward Page: 5 Parking Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5200 S.Harbor Lot 5,984 122,479 93,750 28,729 125,000 (2,521) 97.98 5201 N.Harbor Lot 5,862 98,513 46,500 52,013 62,000 36,513 158.89 5202 N.E.Ramp Lot 3,037 46,638 33,750 12,888 45,000 1,638 103.64 5204 S.Harbor Uplands Lot 1,355 10,972 18,750 (7,778) 25,000 (14,028) 43.89 5205 Slip Holder Parking Passes 0 27,757 18,000 9,757 24,000 3,757 115.66 5206 Employee Passes 0 11,659 6,750 4,909 9,000 2,659 129.54 5207 Miscellaneous Parking Fees 0 65 0 65 0 65 0.00 5208 S.W.Harbor Lot 0 1,280 0 1,280 0 1,280 0.00 5210 Vehicle w/Trailer 701 29,795 15,000 14,795 20,000 9,795 148.97 5211 Visitor Parking Permits 0 1,869 488 1,381 650 1,219 287.56 5212 Fines-Parking Tickets 112 2,344 1,500 844 2,000 344 117.19 5901 EF Investment Interest 0 3,128 5,250 (2,122) 7,000 (3,872) 44.69 Total Revenues $ 17,051 $ 356,499 $ 239,738 $ 116,761 $ 319,650 $ 36,849 $ 111.53 Monthly Budget Expenditure Report by Fund Run: 10/21/2018 at 2:31 PM City of Seward Page: 6 Parking Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 10,170 62,987 92,045 29,058 121,789 58,802 51.72 6001 Overtime 191 3,774 2,719 (1,055) 3,625 (149) 104.12 6100 Medicare 667 4,184 6,037 1,853 8,049 3,865 51.98 6101 Unemployment Insurance 0 5,701 1,125 (4,576) 1,500 (4,201) 380.04 6102 Workers'Compensation 771 4,340 928 (3,412) 1,237 (3,103) 350.86 6201 Retirement Benefits 557 2,328 3,584 1,256 4,779 2,451 48.71 6202 Health Insurance 730 4,988 4,286 (702) 5,714 726 87.29 Total Personnel Costs: $ 13,086 $ 88,302 $ 110,724 $ 22,422 $ 146,693 $ 58,391 $ 60.20 Non-Personnel Costs: 7001 Communications 123 2,472 2,400 (72) 3,200 728 77.26 7002 Postage and Freight 0 2,207 750 (1,457) 1,000 (1,207) 220.70 7003 Bank and Credit Card Fees 2,708 9,326 6,375 (2,951) 8,500 (826) 109.71 7004 Insurance 0 3,182 1,875 (1,307) 2,500 (682) 127.26 7009 Contracted Services 0 0 3,375 3,375 4,500 4,500 0.00 7011 Testing 0 587 375 (212) 500 (87) 117.35 7012 Other Special Services 0 0 6,750 6,750 9,000 9,000 0.00 7015 Utilities 70 598 750 152 1,000 402 59.85 7210 Vehicle Supplies 0 1,935 3,000 1,065 4,000 2,065 48.37 7211 Gas&Lube (132) 1,023 1,125 102 1,500 477 68.17 7212 Uniform Allowance 0 87 750 663 1,000 913 8.70 7213 Safety Equipment 0 124 750 626 1,000 876 12.44 7214 Janitorial Supplies 0 0 188 188 250 250 0.00 7215 Operating Supplies 0 20,239 6,750 (13,489) 9,000 (11,239) 224.87 7216 Maintenance&Repair 60 3,636 7,500 3,864 10,000 6,364 36.36 7217 Small Tools&Equipment 0 152 3,750 3,598 5,000 4,848 3.04 7300 Advertising 0 245 750 505 1,000 755 24.50 7301 Subscriptions&Dues 0 595 5,625 5,030 7,500 6,905 7.93 7302 Travel&Subsistence 400 434 2,625 2,191 3,500 3,066 12.40 7303 Education&Training 0 0 1,500 1,500 2,000 2,000 0.00 7304 Equipment Rent 0 0 1,875 1,875 2,500 2,500 0.00 7307 GF Administrative Fee 935 8,416 8,416 0 11,221 2,805 75.00 7330 P.I.L.T. 0 28,270 18,759 (9,511) 25,012 (3,258) 113.02 7331 Reclass PILT to Transfer-Out 0 (28,270) (18,759) 9,511 (25,012) 3,258 113.02 7810 Miscellaneous Expense 0 21 0 (21) 0 (21) 0.00 7900 Depreciation Expense 1,629 14,660 14,170 (490) 18,893 4,233 77.59 8103 Capital Equipment 0 139,875 69,000 (70,875) 92,000 (47,875) 152.04 8104 Motor Pool Rent 1,083 9,750 9,750 0 13,000 3,250 75.00 Total Non-Personnel Costs: $ 6,876 $ 219,564 $ 160,174 $ (59,390) $ 213,564 $ (6,000) $ 102.81 Total Expenditures $ 19,962 $ 307,866 $ 270,898 $ (36,968) $ 360,257 $ 52,391 $ 85.46 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 15 Parking Enterprise Fund General Department For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 13000 7015 Utilities (168.98) 0.00 0 0 0 0 0.00 13000 7330 P.I.L.T. (27,949.35) 0.00 0 0 0 0 0.00 13000 7331 Reclass PILT to Transfer-Out 27,949.35 0.00 0 0 0 0 0.00 13000 8104 Motor Pool Rent (2,166.64) 0.00 0 0 0 0 0.00 Total Non-Personnel Costs: $ (2,335.62)$ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Total Expenditures $ (2,335.62)$ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 16 Parking Enterprise Fund Parking - General For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 13000 6000 Salaries 10,170.34 62,987.03 92,045 29,058 121,789 58,802 51.72 130006001 Overtime 191.48 3,774.46 2,719 (1,055) 3,625 (149) 104.12 13000 6100 Medicare 666.91 4,183.78 6,037 1,853 8,049 3,865 51.98 130006101 Unemployment Insurance 0.00 5,700.63 1,125 (4,576) 1,500 (4,201) 380.04 13000 6102 Workers'Compensation 771.14 4,340.16 928 (3,412) 1,237 (3.103) 350.86 13000 6201 Retirement Benefits 556.71 2,327.98 3,584 1,256 4,779 2,451 48.71 13000 6202 Health Insurance 729.99 4,987.81 4,286 (702) 5,714 726 87.29 Total Personnel Costs: $ 13,086.57 $ 88,301.85 $ 110,724 $ 22,422 $ 146,693 $ 58,391 $ 60.19 Non-Personnel Costs: 13000 7001 Communications 122.71 2,472.47 2,400 (72) 3,200 728 77.26 13000 7002 Postage and Freight 0.00 2,207.00 750 (1,457) 1,000 (1,207) 220.70 13000 7003 Bank and Credit Card Fees 2,708.18 9,325.54 6,375 (2,951) 8,500 (826) 109.71 13000 7004 Insurance 0.00 3,181.62 1,875 (1,307) 2,500 (682) 127.26 13000 7009 Contracted Services 0.00 0.00 3,375 3,375 4,500 4,500 0.00 13000 7011 Testing 0.00 586.75 375 (212) 500 (87) 117.35 13000 7012 Other Special Services 0.00 0.00 6,750 6,750 9,000 9,000 0.00 13000 7015 Utilities 238.79 598.47 750 152 1,000 402 59.85 13000 7210 Vehicle Supplies 0.00 1,934.91 3,000 1,065 4,000 2,065 48.37 13000 7211 Gas&Lube (131.69) 1,022.59 1,125 102 1,500 477 68.17 13000 7212 Uniform Allowance 0.00 87.00 750 663 1,000 913 8.70 13000 7213 Safety Equipment 0.00 124.41 750 626 1,000 876 12.44 13000 7214 Janitorial Supplies 0.00 0.00 188 188 250 250 0.00 13000 7215 Operating Supplies 0.00 20,238.68 6,750 (13,489) 9,000 (11,239) 224.87 13000 7216 Maintenance&Repair 60.19 3,635.91 7,500 3,864 10,000 6,364 36.36 13000 7217 Small Tools&Equipment 0.00 151.76 3,750 3,598 5,000 4,848 3.04 13000 7300 Advertising 0.00 244.96 750 505 1,000 755 24.50 13000 7301 Subscriptions&Dues 0.00 595.00 5,625 5,030 7,500 6,905 7.93 13000 7302 Travel&Subsistence 400.00 434.04 2,625 2,191 3,500 3,066 12.40 13000 7303 Education&Training 0.00 0.00 1,500 1,500 2,000 2,000 0.00 13000 7304 Equipment Rent 0.00 0.00 1,875 1,875 2,500 2,500 0.00 13000 7307 GF Administrative Fee 935.08 8,415.72 8,416 0 11,221 2,805 75.00 13000 7330 P.I.L.T. 27,949.35 28,269.74 18,759 (9,511) 25,012 (3,258) 113.02 13000 7331 Reclass PILT to Transfer-Out (27,949.35) (28,269.74) (18,759) 9,511 (25,012) 3,258 113.02 13000 7810 Miscellaneous Expense 0.00 21.05 0 (21) 0 (21) 0.00 13000 7900 Depreciation Expense 1,628.84 14,659.56 14,170 (490) 18,893 4,233 77.59 13000 8103 Capital Equipment 0.00 139,874.50 69,000 (70,875) 92,000 (47,875) 152.04 13000 8104 Motor Pool Rent 3,249.96 9,749.88 9,750 0 13,000 3,250 75.00 Total Non-Personnel Costs: $ 9,212.06 $ 219,561.82 $ 160,174 $ (59,390) $ 213,564 $ (6,000) $ 102.81 Total Expenditures $ 22,298.63 $ 307,863.67 $ 270,898 $ (36,968) $ 360,257 $ 52,391 $ 85.46 Monthly Budget-to-Actual Revenue Report -- By Fund Run:10/21/2018 at 2:30 PM City of Seward Page: 6 Electric Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 79,545 1,158,922 1,029,604 129,318 1,372,805 (213,883) 84.42 5302 Residential fuel factor 57,313 933,443 1,057,132 (123,689) 1,409,509 (476,066) 66.22 5303 Residential customer charge 43,524 387,881 371,059 16,822 494,745 (106,864) 78.40 5310 SG Service 87,825 686,273 642,508 43,765 856,677 (170,404) 80.11 5312 SG fuel factor 51,843 488,497 461,620 26,877 615,493 (126,996) 79.37 5313 SG Customer Charge 20,200 179,404 166,218 13,186 221,624 (42,220) 80.95 5320 LG Service 89,344 845,458 1,002,951 (157,493) 1,337,268 (491,810) 63.22 5322 LG fuel factor 130,393 1,280,551 1,342,754 (62,203) 1,790,339 (509,788) 71.53 5323 LG customer charge 3,863 35,384 33,811 1,573 45,081 (9,697) 78.49 5324 LG demand charge 114,387 995,018 1,049,241 (54,223) 1,398,988 (403,970) 71.12 5340 Spec.Contract Energy 37,689 274,031 295,561 (21,530) 394,081 (120,050) 69.54 5342 Special Contract fuel factor 44,916 376,974 366,812 10,162 489,083 (112,109) 77.08 5343 Spec.Contract customer charge 129 902 779 123 1,038 (136) 86.94 5345 Special Contract Demand 44,778 314,392 308,455 5,937 411,273 (96,881) 76.44 5350 Harbor Fund Power Sales 11,742 177,663 236,250 (58,587) 315,000 (137,337) 56.40 5352 Harbor power fuel factor 7,192 129,051 82,500 46,551 110,000 19,051 117.32 5360 Street&Yard 5,745 51,696 52,500 (804) 70,000 (18,304) 73.85 5362 Yard Light Fuel 348 4,038 3,000 1,038 4,000 38 100.94 5801 Turn on Fees 1,185 21,190 15,000 6,190 20,000 1,190 105.95 5802 Equipment Rental 0 0 15,000 (15,000) 20,000 (20,000) 0.00 5803 Joint Pole Use 0 0 7,500 (7,500) 10,000 (10,000) 0.00 5804 Work Order Revenue 0 8,615 15,000 (6,385) 20,000 (11,385) 43.08 5890 Collection of Doubtful Accounts 0 668 750 (82) 1,000 (332) 66.83 5899 Miscellaneous Revenue 0 1 3,750 (3,749) 5,000 (4,999) 0.01 5901 EF Investment Interest 0 23,086 5,250 17,836 7,000 16,086 329.80 5905 EF Penalties and Interest 4,067 18,662 37,500 (18,838) 50,000 (31,338) 37.32 5940 Amort.of CIA-General 82,531 742,777 732,797 9,980 977,062 (234,285) 76.02 5941 Amort.Bond Premium 0 0 10,376 (10,376) 13,834 (13,834) 0.00 Total Revenues $ 918,559 $ 9,134,577 $ 9,345,678 $ (211,101) $ 12,460,900 $ (3,326,323) $ 73.31 Monthly Budget Expenditure Report by Fund Run: 10/21/2018 at 2:31 PM City of Seward Page: 7 Electric Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 88,469 606,123 743,664 137,541 983,774 377,651 61.61 6001 Overtime 39,296 98,527 52,324 (46,203) 69,762 (28,765) 141.23 6002 Standby Time 11,113 69,641 68,589 (1,052) 91,451 21,810 76.15 6100 Medicare 2,235 13,357 12,819 (538) 17,091 3,734 78.15 6101 Unemployment Insurance 0 3,246 0 (3,246) 0 (3,246) 0.00 6102 Workers'Compensation 11,467 60,559 62,874 2,315 83,831 23,272 72.24 6200 Leave Time 12,108 65,657 67,549 1,892 90,065 24,408 72.90 6201 Retirement Benefits 24,219 139,983 139,122 (861) 185,121 45,138 75.62 6202 Health Insurance 33,096 200,726 213,981 13,255 285,306 84,580 70.35 6204 Meal Allowance 2,304 4,962 5,344 382 7,125 2,163 69.65 6205 Electric Union Benefits 156 1,401 15,638 14,237 20,850 19,449 6.72 6209 Contra-Retirement PERS DC Forfeitures (1,015) (3,781) 0 3,781 0 3,781 0.00 Total Personnel Costs: $ 223,448 $ 1,260,401 $ 1,381,904 $ 121,503 $ 1,834,376 $ 573,975 $ 68.71 Non-Personnel Costs: 7001 Communications 1,615 14,649 16,125 1,476 21,500 6,851 68.13 7002 Postage and Freight 3,063 11,221 16,875 5,654 22,500 11,279 49.87 7003 Bank and Credit Card Fees 8,160 57,094 42,000 (15,094) 56,000 (1,094) 101.95 7004 Insurance 0 64,573 46,500 (18,073) 62,000 (2,573) 104.15 7006 Legal 0 8,505 45,000 36,495 60,000 51,495 14.18 7009 Contracted Services 23,643 350,119 645,663 295,544 881,163 531,044 39.73 7010 Engineering 0 9,355 22,500 13,145 30,000 20,645 31.18 7011 Testing 0 1,629 1,125 (504) 1,500 (129) 108.63 7012 Other Special Services (389) 7,500 11,250 3,750 15,000 7,500 50.00 7015 Utilities 10,048 108,347 120,375 12,028 160,500 52,153 67.51 7016 Heating Fuel 490 9,823 13,500 3,677 18,000 8,177 54.57 7017 Rents&Leases 33 21,810 17,250 (4,560) 23,000 1,190 94.83 7101 Chugach Power Purchases 13,398 1,348,245 1,658,330 310,085 2,211,106 862,861 60.98 7102 Power Fuel Costs 0 2,270,268 2,149,946 (120,322) 2,866,594 596,326 79.20 7103 Fuel for Generators 24,164 24,164 75,000 50,836 100,000 75,836 24.16 7210 Vehicle Supplies 406 6,984 7,500 516 10,000 3,016 69.84 7211 Gas&Lube (549) 17,751 24,375 6,624 32,500 14,749 54.62 7212 Uniform Allowance 0 1,702 1,125 (577) 1,500 (202) 113.48 7213 Safety Equipment 187 6,474 4,500 (1,974) 6,000 (474) 107.91 7215 Operating Supplies 1,391 247,709 196,260 (51,449) 242,010 (5,699) 102.35 7216 Maintenance&Repair 1,839 12,398 67,500 55,102 90,000 77,602 13.78 7217 Small Tools&Equipment 62 10,585 26,250 15,665 35,000 24,415 30.24 7300 Advertising 0 1,389 4,500 3,111 6,000 4,611 23.15 7301 Subscriptions&Dues 0 29,290 63,750 34,460 85,000 55,710 34.46 7302 Travel&Subsistence 3,685 23,399 21,000 (2,399) 28,000 4,601 83.57 7303 Education&Training 131 9,153 21,000 11,847 28,000 18,847 32.69 7304 Equipment Rent 0 5,037 26,250 21,213 35,000 29,963 14.39 7307 GF Administrative Fee 78,191 703,720 703,720 0 938,293 234,573 75.00 7330 P.I.L.T. 0 668,004 684,780 16,776 913,040 245,036 73.16 7331 Reclass PILT to Transfer-Out 0 (668,004) (684,780) (16,776) (913,040) (245,036) 73.16 7808 Bad Debt Expense 0 0 22,500 22,500 30,000 30,000 0.00 Monthly Budget Expenditure Report by Fund Run:10/21/2018 at 2:31 PM City of Seward Page: 8 Electric Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7810 Miscellaneous Expense 0 200 26,250 26,050 35,000 34,800 0.57 7900 Depreciation Expense 135,977 1,223,795 1,178,901 (44,894) 1,571,868 348,073 77.86 8010 Utility Deposit Interest 5 551 900 349 1200 649 45.93 8011 Bonding Expense 2,200 0 0 0 0 0 0.00 8012 Debt Service Interest Expense 0 185,400 139,050 (46,350) 185,400 0 100.00 8014 Amortization of Bond Issue Costs 0 0 15,677 15,677 20,903 20,903 0.00 8101 Infrastructure 0 0 157,500 157,500 210,000 210,000 0.00 8102 Buildings 0 0 15,000 15,000 20,000 20,000 0.00 8103 Capital Equipment 10,296 63,655 41,250 (22,405) 55,000 (8,655) 115.74 8104 Motor Pool Rent 22,500 202,500 202,500 0 270,000 67,500 75.00 8105 Improvements other than Buildings 0 3,450 0 (3,450) 0 (3,450) 0.00 8200 Work Order Sal/Benefit credits 0 0 (45,000) (45,000) (60,000) (60,000) 0.00 8201 Work Order Operating Supply credits 0 0 (22,500) (22,500) (30,000) (30,000) 0.00 8300 Debt Service Principal 0 160,000 120,000 (40,000) 160,000 0 100.00 Total Non-Personnel Costs: $ 340,546 $ 7,222,444 $ 7,901,197 $ 678,753 $ 10,535,537 $ 3,313,093 $ 68.55 Total Expenditures $ 563,994 $ 8,482,845 $ 9,283,101 $ 800,256 $ 12,369,913 $ 3,887,068 $ 68.58 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 17 Electric Enterprise Fund Electric- General Operations For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 42,258.62 290,337.69 322,174 31,836 428,191 137,853 67.81 150006001 Overtime 16,265.93 41,327.53 10,368 (30,960) 13,824 (27,504) 298.95 15000 6002 Standby Time 0.00 939.24 3,108 2,169 4,144 3,205 22.67 150006100 Medicare 976.88 5,339.15 4,309 (1,030) 5,745 406 92.94 15000 6101 Unemployment Insurance 0.00 698.10 0 (698) 0 (698) 0.00 15000 6102 Workers'Compensation 5,758.49 31,668.48 28,561 (3,107) 38,081 6,413 83.16 15000 6200 Leave Time 6,674.56 40,916.53 43,625 2,708 58,167 17,250 70.34 15000 6201 Retirement Benefits 10,149.77 54,874.33 68,387 13,513 90,891 36,017 60.37 150006202 Health Insurance 13,353.61 78,134.61 94,572 16,437 126,096 47,961 61.96 15000 6204 Electric Meal Allowance 1,783.65 4,042.61 3,750 (293) 5,000 957 80.85 15000 6205 Electric Union Benefits 45.21 728.65 15,000 14,271 20,000 19,271 3.64 Total Personnel Costs: $ 97,266.72 $ 549,006.92 $ 593,854 $ 44,846 $ 790,139 $ 241,131 $ 69.48 Non-Personnel Costs: 15000 7001 Communications 523.15 4,560.35 5,625 1,065 7,500 2,940 60.80 15000 7002 Postage and Freight 3,060.42 10,829.12 11,625 796 15,500 4,671 69.87 15000 7003 Bank and Credit Card Fees 8,160.32 57,094.21 42,000 (15,094) 56,000 (1,094) 101.95 15000 7004 Insurance 0.00 64,573.47 46,500 (18,073) 62,000 (2,573) 104.15 15000 7006 Legal 0.00 8,505.00 33,750 25,245 45,000 36,495 18.90 15000 7009 Contracted Services 1,250.10 67,753.88 157,500 89,746 278,000 210,246 24.37 15000 7010 Engineering 0.00 0.00 22,500 22,500 30,000 30,000 0.00 15000 7011 Testing 0.00 350.35 750 400 1,000 650 35.04 15000 7012 Other Special Services (1,222.40) 0.00 0 0 0 0 0.00 15000 7015 Utilities 360.30 3,293.90 3,375 81 4,500 1,206 73.20 15000 7016 Heating Fuel 313.40 7,065.63 9,000 1,934 12,000 4,934 58.88 15000 7017 Rents&Leases 0.00 124.99 2,250 2,125 3,000 2,875 4.17 15000 7210 Vehicle Supplies 406.43 6,984.32 7,500 516 10,000 3,016 69.84 15000 7211 Gas&Lube (413.21) 12,418.03 16,500 4,082 22,000 9,582 56.45 15000 7212 Uniform Allowance 0.00 345.99 1,125 779 1,500 1,154 23.07 15000 7213 Safety Equipment 187.29 5,581.77 3,750 (1,832) 5,000 (582) 111.64 15000 7215 Operating Supplies 1,056.33 166,546.19 75,000 (91,546) 100,000 (66,546) 166.55 15000 7216 Maintenance&Repair 1,839.21 5,349.17 37,500 32,151 50,000 44,651 10.70 15000 7217 Small Tools&Equipment 61.98 10,585.16 16,500 5,915 22,000 11,415 48.11 15000 7300 Advertising 0.00 64.80 3,750 3,685 5,000 4,935 1.30 15000 7301 Subscriptions&Dues 0.00 1,429.94 3,750 2,320 5,000 3,570 28.60 15000 7302 Travel&Subsistence 526.10 6,245.81 6,000 (246) 8,000 1,754 78.07 15000 7303 Education&Training 0.00 3,800.00 6,000 2,200 8,000 4,200 47.50 15000 7304 Equipment Rent 0.00 0.00 3,750 3,750 5,000 5,000 0.00 15000 7307 GF Administrative Fee 78,191.08 703,719.70 703,720 0 938,293 234,573 75.00 15000 7330 P.I.L.T. 0.00 668,004.10 684,780 16,776 913,040 245,036 73.16 15000 7331 Reclass PILT to Transfer-Out 0.00 (668,004.10) (684,780) (16,776) (913,040) (245,036) 73.16 15000 7808 Bad Debt Expense 0.00 0.00 22,500 22,500 30,000 30,000 0.00 15000 7810 Miscellaneous Expense 0.00 200.00 15,000 14,800 20,000 19,800 1.00 15000 7900 Depreciation Expense 130,862.19 1,177,759.71 1,149,377 (28,383) 1,532,502 354,742 76.85 15000 8010 Utility Deposit Interest 4.68 551.10 900 349 1,200 649 45.93 15000 8101 Infrastructure 0.00 0.00 67,500 67,500 90,000 90,000 0.00 15000 8102 Buildings 0.00 0.00 15,000 15,000 20,000 20,000 0.00 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 18 Electric Enterprise Fund Electric- General Operations For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 15000 8103 Capital Equipment 0.00 25,339.00 33,750 8,411 45,000 19,661 56.31 15000 8104 Motor Pool Rent 7,500.00 67,500.00 67,500 0 90,000 22,500 75.00 15000 8105 Improvements other than Buildings 0.00 3,450.00 0 (3,450) 0 (3,450) 0.00 Total Non-Personnel Costs: $ 232,667.37 $ 2,422,021.59 $ 2,591,247 $ 169,226 $ 3,522,995 $ 1,100,974 $ 68.75 Total Expenditures $ 329,934.09 $ 2,971,028.51 $ 3,185,101 $ 214,072 $ 4,313,134 $ 1,342,105 $ 68.88 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 19 Electric Enterprise Fund Electric -Administration For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 21,229.25 143,190.82 228,241 85,050 297,918 154,727 48.06 15000 6001 Overtime 0.00 32.27 563 531 750 718 4.30 15000 6100 Medicare 313.77 3,268.82 3,358 89 4,477 1,208 73.01 15000 6101 Unemployment Insurance 0.00 2,548.00 0 (2,548) 0 (2,548) 0.00 15000 6102 Workers'Compensation 231.83 1,622.00 2,214 592 2,952 1,330 54.95 15000 6200 Leave Time 5,433.63 24,740.21 23,924 (816) 31,898 7,158 77.56 15000 6201 Retirement Benefits 4,952.94 18,781.68 19,004 222 25,257 6,475 74.36 15000 6202 Health Insurance 9,582.05 59,355.52 85,712 26,356 114,283 54,927 51.94 Total Personnel Costs: $ 41,743.47 $ 253,539.32 $ 363,016 $ 109,476 $ 477,535 $ 223,995 $ 53.09 Non-Personnel Costs: 15000 7001 Communications 767.31 7,417.96 7,500 82 10,000 2,582 74.18 15000 7002 Postage and Freight 2.47 369.36 750 381 1,000 631 36.94 15000 7006 Legal 0.00 0.00 11,250 11,250 15,000 15,000 0.00 15000 7009 Contracted Services 2,581.50 91,532.40 183,000 91,468 203,000 111,468 45.09 15000 7011 Testing 0.00 1,279.07 375 (904) 500 (779) 255.81 15000 7012 Other Special Services 833.33 7,500.01 11,250 3,750 15,000 7,500 50.00 15000 7211 Gas&Lube 40.22 5,333.18 2,250 (3,083) 3,000 (2,333) 177.77 15000 7212 Uniform Allowance 0.00 1,356.27 0 (1,356) 0 (1,356) 0.00 15000 7213 Safety Equipment 0.00 328.62 750 421 1,000 671 32.86 15000 7215 Operating Supplies 97.76 6,937.03 7,500 563 10,000 3,063 69.37 15000 7217 Small Tools&Equipment 0.00 0.00 7,500 7,500 10,000 10,000 0.00 15000 7300 Advertising 0.00 1,323.90 750 (574) 1,000 (324) 132.39 15000 7301 Subscriptions&Dues 0.00 27,760.00 60,000 32,240 80,000 52,240 34.70 15000 7302 Travel&Subsistence 3,583.47 17,153.14 15,000 (2,153) 20,000 2,847 85.77 15000 7303 Education&Training 130.50 5,352.73 11,250 5,897 15,000 9,647 35.68 15000 7304 Equipment Rent 0.00 5,037.36 2,250 (2,787) 3,000 (2,037) 167.91 15000 7900 Depreciation Expense 425.30 3,827.70 3,828 0 5,104 1,276 74.99 15000 8103 Capital Equipment 10,296.00 10,296.00 7,500 (2,796) 10,000 (296) 102.96 15000 8104 Motor Pool Rent 15,000.00 135,000.00 135,000 0 180,000 45,000 75.00 Total Non-Personnel Costs: $ 33,757.86 $ 327,804.73 $ 467,703 $ 139,899 $ 582,604 $ 254,800 $ 56.27 Total Expenditures $ 75,501.33 $ 581,344.05 $ 830,719 $ 249,375 $ 1,060,139 $ 478,795 $ 54.84 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 20 Electric Enterprise Fund Electric- Standby Generation For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 0.00 3,887.93 5,324 1,436 7,099 3,211 54.77 150006001 Overtime 0.00 468.23 1,580 1,112 2,106 1,638 22.23 15000 6100 Medicare 0.59 70.40 95 25 127 57 55.43 15000 6102 Workers'Compensation 3.57 510.35 791 281 1,055 545 48.37 15000 6201 Retirement Benefits 5.58 781.85 380 (402) 506 (276) 154.52 150006202 Health Insurance 17.71 1,157.20 551 (606) 735 (422) 157.44 15000 6204 Electric Meal Allowance 40.00 40.00 75 35 100 60 40.00 15000 6205 Electric Union Benefits 0.16 11.79 23 11 30 18 39.30 Total Personnel Costs: $ 67.61 $ 6,927.75 $ 8,819 $ 1,892 $ 11,758 $ 4,831 $ 58.92 Non-Personnel Costs: 15000 7002 Postage and Freight 0.00 0.00 750 750 1,000 1,000 0.00 15000 7009 Contracted Services 0.00 432.00 0 (432) 0 (432) 0.00 15000 7015 Utilities 792.24 10,967.38 12,750 1,783 17,000 6,033 64.51 15000 7103 Fuel for Generators 24,164.00 24,164.00 37,500 13,336 50,000 25,836 48.33 15000 7211 Gas&Lube 0.00 0.00 5,625 5,625 7,500 7,500 0.00 15000 7215 Operating Supplies 0.00 438.28 3,750 3,312 5,000 4,562 8.77 15000 7216 Maintenance&Repair 0.00 401.49 22,500 22,099 30,000 29,599 1.34 15000 7303 Education&Training 0.00 0.00 3,750 3,750 5,000 5,000 0.00 15000 7810 Miscellaneous Expense 0.00 0.00 11,250 11,250 15,000 15,000 0.00 Total Non-Personnel Costs: $ 24,956.24 $ 36,403.15 $ 97,875 $ 61,473 $ 130,500 $ 94,098 $ 27.90 Total Expenditures $ 25,023.85 $ 43,330.90 $ 106,694 $ 63,365 $ 142,258 $ 98,929 $ 30.46 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 21 Electric Enterprise Fund Electric- Substation Operations For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 6,755.55 51,740.05 90,649 38,909 120,865 69,125 42.81 150006001 Overtime 652.26 2,216.75 1,379 (838) 1,838 (379) 120.61 15000 6100 Medicare 107.53 838.39 950 112 1,266 428 66.22 15000 6102 Workers'Compensation 840.96 6,619.29 11,021 4,402 14,695 8,076 45.04 15000 6201 Retirement Benefits 1,231.78 9,919.21 4,681 (5,238) 6,241 (3,678) 158.94 150006202 Health Insurance 1,687.65 13,861.27 8,001 (5,860) 10,668 (3,193) 129.93 15000 6205 Electric Union Benefits 6.54 156.68 75 (82) 100 (57) 156.68 Total Personnel Costs: $ 11,282.27 $ 85,351.64 $ 116,756 $ 31,405 $ 155,673 $ 70,322 $ 54.83 Non-Personnel Costs: 15000 7001 Communications 324.14 2,670.69 3,000 329 4,000 1,329 66.77 15000 7002 Postage and Freight 0.00 23.00 3,750 3,727 5,000 4,977 0.46 15000 7009 Contracted Services 19,811.00 21,570.25 33,750 12,180 45,000 23,430 47.93 15000 7010 Engineering 0.00 2,507.67 0 (2,508) 0 (2,508) 0.00 15000 7015 Utilities 8,895.78 94,085.79 104,250 10,164 139,000 44,914 67.69 15000 7016 Heating Fuel 176.26 2,757.12 4,500 1,743 6,000 3,243 45.95 15000 7103 Fuel for Generators 0.00 0.00 37,500 37,500 50,000 50,000 0.00 15000 7211 Gas&Lube (176.26) 0.00 0 0 0 0 0.00 15000 7213 Safety Equipment 0.00 563.98 0 (564) 0 (564) 0.00 15000 7215 Operating Supplies 120.45 24,269.96 7,500 (16,770) 10,000 (14,270) 242.70 15000 7216 Maintenance&Repair 0.00 4,064.23 3,750 (314) 5,000 936 81.28 15000 7302 Travel&Subsistence (425.00) 0.00 0 0 0 0 0.00 15000 7304 Equipment Rent 0.00 0.00 2,250 2,250 3,000 3,000 0.00 15000 7900 Depreciation Expense 611.94 5,507.46 5,507 0 7,343 1,836 75.00 15000 8103 Capital Equipment 0.00 21,895.22 0 (21,895) 0 (21,895) 0.00 Total Non-Personnel Costs: $ 29,338.31 $ 179,915.37 $ 205,757 $ 25,842 $ 274,343 $ 94,428 $ 65.58 Total Expenditures $ 40,620.58 $ 265,267.01 $ 322,513 $ 57,247 $ 430,016 $ 164,750 $ 61.69 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 22 Electric Enterprise Fund Electric-Transmission OP & Maint For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 1,851.48 6,211.37 9,137 2,926 12,182 5,971 50.99 15000 6001 Overtime 6,505.78 7,568.96 6,775 (794) 9,033 1,464 83.79 15000 6100 Medicare 135.14 216.95 329 112 439 222 49.42 15000 6102 Workers'Compensation 787.65 1,340.14 2,050 710 2,733 1,393 49.04 15000 6201 Retirement Benefits 1,158.64 2,005.15 1,569 (436) 2,092 87 95.85 15000 6202 Health Insurance 1,001.99 2,049.82 1,373 (677) 1,830 (220) 112.01 15000 6204 Electric Meal Allowance 0.00 0.00 56 56 75 75 0.00 15000 6205 Electric Union Benefits 15.38 30.32 90 60 120 90 25.27 Total Personnel Costs: $ 11,456.06 $ 19,422.71 $ 21,379 $ 1,957 $ 28,504 $ 9,082 $ 68.14 Non-Personnel Costs: 15000 7009 Contracted Services 0.00 0.00 67,500 67,500 90,000 90,000 0.00 15000 7010 Engineering 0.00 6,847.25 0 (6.847) 0 (6.847) 0.00 15000 7017 Rents&Leases 33.33 21,685.17 15,000 (6,685) 20,000 (1,685) 108.43 15000 7215 Operating Supplies 0.00 0.00 1,500 1,500 2,000 2,000 0.00 15000 7216 Maintenance&Repair 0.00 2,583.29 3,750 1,167 5,000 2,417 51.67 15000 7304 Equipment Rent 0.00 0.00 15,000 15,000 20,000 20,000 0.00 Total Non-Personnel Costs: $ 33.33 $ 31,115.71 $ 102,750 $ 71,635 $ 137,000 $ 105,885 $ 22.71 Total Expenditures $ 11,489.39 $ 50,538.42 $ 124,129 $ 73,592 $ 165,504 $ 114,967 $ 30.54 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 23 Electric Enterprise Fund Electric- Distribution OP & Maint For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 295.38 6,484.17 18,880 12,396 25,173 18,689 25.76 150006001 Overtime 964.88 15,109.13 17,844 2,735 23,792 8,683 63.51 15000 6002 Standby Time 0.00 0.00 692 692 922 922 0.00 15000 6100 Medicare 19.36 346.96 546 199 728 381 47.66 15000 6102 Workers'Compensation 116.92 2,172.31 3,312 1,140 4,416 2,244 49.19 150006201 Retirement Benefits 173.90 3,339.02 1,766 (1,573) 2,354 (985) 141.84 150006202 Health Insurance 147.93 3,233.52 1,979 (1,255) 2,638 (596) 122.57 15000 6204 Electric Meal Allowance 0.00 266.36 938 672 1,250 984 21.31 15000 6205 Electric Union Benefits 1.16 60.70 60 (1) 80_ 19 75.88 Total Personnel Costs: $ 1,719.53 $ 31,012.17 $ 46,017 $ 15,005 $ 61,353 $ 30,341 $ 50.55 Non-Personnel Costs: 15000 7009 Contracted Services 0.00 18,351.70 0 (18,352) 0 (18.352) 0.00 15000 7215 Operating Supplies 0.00 2,146.90 750 (1,397) 1,000 (1,147) 214.69 15000 7217 Small Tools&Equipment 0.00 0.00 2,250 2,250 3,000 3,000 0.00 15000 7301 Subscriptions&Dues 0.00 100.00 0 (100) 0 (100) 0.00 15000 7304 Equipment Rent 0.00 0.00 3,000 , 3,000 4,000 4,000 0.00 Total Non-Personnel Costs: $ 0.00 $ 20,598.60 $ 6,000 $ (14,599) $ 8,000 $ (12,599) $ 257.48 Total Expenditures $ 1,719.53 $ 51,610.77 $ 52,017 $ 406 $ 69,353 $ 17,742 $ 74.42 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 24 Electric Enterprise Fund Electric-Wholesale Power Costs For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Non-Personnel Costs: 15000 7101 Chugach Power Purchases 13,398.00 1,348,244.75 1,658,330 310,085 2,211,106 862,861 60.98 15000 7102 Power Fuel Costs 0.00 2,270,268.38 2,149,946 (120,322) 2,866,594 596,326 79.20 Total Non-Personnel Costs: $ 13,398.00 $ 3,618,513.13 $ 3,808,276 $ 189,763 $ 5,077,700 $ 1,459,187 $ 71.26 Total Expenditures $ 13,398.00 $ 3,618,513.13 $ 3,808,276 $ 189,763 $ 5,077,700 $ 1,459,187 $ 71.26 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 25 Electric Enterprise Fund Electric-Work Orders For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 14,486.03 79,593.93 49,025 (30,569) 65,367 (14,227) 121.76 150006001 Overtime 13,747.98 25,039.79 9,704 (15,336) 12,939 (12,101) 193.52 15000 6100 Medicare 475.63 1,667.81 1,675 7 2,233 565 74.69 15000 6102 Workers'Compensation 2,505.70 7,141.69 8,553 1,411 11,404 4,262 62.62 15000 6201 Retirement Benefits 4,712.88 15,254.30 8,518 (6,736) 11,357 (3,897) 134.32 15000 6202 Health Insurance 5,852.65 28,536.15 15,742 (12,794) 20,989 (7,547) 135.96 15000 6204 Electric Meal Allowance 480.22 480.22 525 45 700 220 68.60 15000 6205 Electric Union Benefits 74.02 184.22 225 41 300 116 61.41 Total Personnel Costs: $ 42,335.11 $ 157,898.11 $ 93,967 $ (63,931) $ 125,289 $ (32,609) $ 126.03 Non-Personnel Costs: 15000 7009 Contracted Services 0.00 15,191.96 0 (15,192) 0 (15,192) 0.00 15000 7215 Operating Supplies 116.94 7,125.64 37,500 30,374 50,000 42,874 14.25 15000 8200 Work Order Sal/Benefit credits 0.00 0.00 (45,000) (45,000) (60,000) (60,000) 0.00 15000 8201 Work Order Operating Supply credits 0.00 _ 0.00 (22,500) (22,500) (30,000) (30,000) 0.00 Total Non-Personnel Costs: $ 116.94 $ 22,317.60 $ (30,000) $ (52,318) $ (40,000) $ (62,318) $ (55.79) Total Expenditures $ 42,452.05 $ 180,215.71 $ 63,967 $ (116,249) $ 85,289 $ (94,927) $ 211.30 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 26 Electric Enterprise Fund Electric- Standby For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6001 Overtime 0.00 0.00 2,201 2,201 2,934 2,934 0.00 15000 6002 Standby Time 11,112.62 68,701.30 64,789 (3,912) 86,385 17,684 79.53 15000 6100 Medicare 164.90 1,066.10 1,316 250 1,754 688 60.78 15000 6102 Workers'Compensation 972.45 6,568.10 4,580 (1,988) 6,106 (462) 107.57 15000 6201 Retirement Benefits 1,469.32 10,443.04 4,199 (6,244) 5,599 (4,844) 186.52 15000 6202 Health Insurance 1,047.87 8,627.41 4,501 (4,126) 6,001 (2,626) 143.77 15000 6205 Electric Union Benefits 11.66 175.19 90 (85) 120 (55) 145.99 Total Personnel Costs: $ 14,778.82 $ 95,581.14 $ 81,676 $ (13,904) $ 108,899 $ 13,319 $ 87.77 Non-Personnel Costs: Total Non-Personnel Costs: $ 0.00 $ 0.00 $ 0 $ 0 $ 0 $ 0 $ 0.00 Total Expenditures $ 14,778.82 $ 95,581.14 $ 81,676 $ (13,904) $ 108,899 $ 13,319 $ 87.77 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 27 Electric Enterprise Fund Electric- Meter Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 1,593.16 22,736.37 15,183 (7,553) 20,244 (2,492) 112.31 150006001 Overtime 1,159.62 5,958.84 1,875 (4,084) 2,500 (3,459) 238.35 15000 6100 Medicare 41.25 501.59 236 (266) 315 (187) 159.23 15000 6102 Workers'Compensation 249.83 2,651.88 1,751 (901) 2,334 (318) 113.62 15000 6201 Retirement Benefits 364.18 4,102.60 1,101 (3,002) 1,468 (2,635) 279.47 15000 6202 Health Insurance 404.89 5,285.08 1,464 (3,821) 1,952 (3,333) 270.75 15000 6204 Electric Meal Allowance 0.00 133.18 0 (133) 0 (133) 0.00 15000 6205 Electric Union Benefits _ 1.57 53.75 75 21 100 46 53.75 Total Personnel Costs: $ 3,814.50 $ 41,423.29 $ 21,685 $ (19,739) $ 28,913 $ (12,511) $ 143.27 Non-Personnel Costs: 15000 7009 Contracted Services 0.00 135,286.50 203,913 68,627 265,163 129,877 51.02 15000 7215 Operating Supplies 0.00 39,000.00 62,760 23,760 64,010 25,010 60.93 15000 8103 Capital Equipment 0.00 6,125.05 0 (6,125) 0 (6,125) 0.00 Total Non-Personnel Costs: $ 0.00 $ 180,411.55 $ 266,673 $ 86,262 $ 329,173 $ 148,762 $ 54.81 Total Expenditures $ 3,814.50 $ 221,834.84 $ 288,358 $ 66,523 $ 358,086 $ 136,251 $ 61.95 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 28 Electric Enterprise Fund Electric- System Improvements For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6000 Salaries 0.00 1,941.16 5,051 3,110 6,735 4,794 28.82 150006001 Overtime 0.00 805.45 35 (770) 46 (759) 1,750.98 15000 6100 Medicare 0.00 40.76 5 (36) 7 (34) 582.29 15000 6102 Workers'Compensation 0.00 264.32 41 (223) 55 (209) 480.58 15000 6201 Retirement Benefits 0.00 384.45 50 (334) 67 (317) 573.81 15000 6202 Health Insurance 0.00 485.86 86 (400) 114 (372) 426.19 Total Personnel Costs: $ 0.00 $ 3,922.00 $ 5,268 $ 1,347 $ 7,024 $ 3,103 $ 55.84 Non-Personnel Costs: 15000 7215 Operating Supplies 0.00 1,245.00 0 (1,245) 0 (1,245) 0.00 15000 7900 Depreciation Expense 4,077.74 36,699.66 20,189 (16,511) 26,919 (9,781) 136.33 15000 8101 Infrastructure 0.00 0.00 90,000 90,000 120,000 120,000 0.00 Total Non-Personnel Costs: $ 4,077.74 $ 37,944.66 $ 110,189 $ 72,244 $ 146,919 $ 108,974 $ 25.83 Total Expenditures $ 4,077.74 $ 41,866.66 $ 115,457 $ 73,591 $ 153,943 $ 112,077 $ 27.20 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 29 Electric Enterprise Fund Electric Debt Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 15000 6201 Retirement Benefits 0.00 20,096.96 29,467 9,370 39,289 19,192 51.15 15000 6209 Contra-Retirement PERS DC Forfeitures (1,015.27) (3,780.56) 0 3,781 0 3,781 0.00 Total Personnel Costs: $ (1,015.27)$ 16,316.40 $ 29,467 $ 13,151 $ 39,289 $ 22,973 $ 41.53 Non-Personnel Costs: 15000 8011 Bonding Expense 2,200.00 0.00 0 0 0 0 0.00 15000 8012 Debt Service Interest Expense 0.00 185,400.00 139,050 (46,350) 185,400 0 100.00 15000 8014 Amortization of Bond Issue Costs 0.00 0.00 15,677 15,677 20,903 20,903 0.00 15000 8300 Debt Service Principal 0.00 160,000.00 120,000 (40,000) 160,000 0 100.00 Total Non-Personnel Costs: $ 2,200.00 $ 345,400.00 $ 274,727 $ (70,673) $ 366,303 $ 20,903 $ 94.29 Total Expenditures $ 1,184.73 $ 361,716.40 $ 304,194 $ (57,522) $ 405,592 $ 43,876 $ 89.18 Monthly Budget-to-Actual Revenue Report -- By Fund Run:10/21/2018 at 2:30 PM City of Seward Page: 7 Water Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 42,921 381,783 358,289 23,494 477,719 (95,936) 79.92 5310 SG Service 17,013 121,082 97,753 23,329 130,337 (9,255) 92.90 5320 LG Service 18,863 170,155 165,099 5,056 220,132 (49,977) 77.30 5330 SMIC Sales 7,731 50,265 45,338 4,927 60,451 (10,186) 83.15 5340 Spec.Contracts 21,813 137,938 213,415 (75,477) 284,553 (146,615) 48.48 5801 Turn on Fees 1,081 10,706 7,655 3,051 10,206 500 104.89 5806 Ship Water 18,111 77,649 63,175 14,474 84,233 (6,584) 92.18 5807 Hydrant Rentals 10,481 96,914 90,000 6,914 120,000 (23,086) 80.76 5899 Miscellaneous Revenue 0 4,965 7,655 (2,690) 10,206 (5,241) 48.65 5901 EF Investment Interest 0 7,903 3,832 4,071 5,109 2,794 154.68 5905 EF Penalties and Interest 152 290 1,535 (1,245) 2,046 (1,756) 14.19 5940 Amort.of CIA-General 15,560 140,044 139,527 517 186,036 (45.992) 75.28 Total Revenues $ 153,726 $ 1,199,694 $ 1,193,273 $ 6,421 $ 1,591,028 $ (391,334) $ 75.40 Monthly Budget Expenditure Report by Fund Run: 10/21/2018 at 2:31 PM City of Seward Page: 9 Water Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 21,998 133,875 143,459 9,584 189,347 55,472 70.70 6001 Overtime 1,698 8,639 3,145 (5,494) 4,192 (4,447) 206.08 6002 Standby Time 929 5,272 7,316 2,044 9,754 4,482 54.05 6100 Medicare 356 2,292 2,571 279 3,428 1,136 66.86 6102 Workers'Compensation 1,747 10,243 9,144 (1,099) 12,191 1,948 84.02 6200 Leave Time 1,329 10,404 14,059 3,655 18,745 8,341 55.50 6201 Retirement Benefits 5,559 34,741 32,905 (1,836) 43,874 9,133 79.18 6202 Health Insurance 12,942 74,174 68,570 (5.604) 91,426 17,252 81.13 6209 Contra-Retirement PERS DC Forfeitures (397) (1,461) 0 1,461 0 1,461 0.00 Total Personnel Costs: $ 46,161 $ 278,179 $ 281,169 $ 2,990 $ 372,957 $ 94,778 $ 74.59 Non-Personnel Costs: 7001 Communications 510 5,134 8,250 3,116 11,000 5,866 46.67 7002 Postage and Freight 609 2,491 4,875 2,384 6,500 4,009 38.33 7003 Bank and Credit Card Fees 884 6,573 4,500 (2,073) 6,000 (573) 109.55 7004 Insurance 0 16,173 8,100 (8,073) 10,800 (5,373) 149.75 7006 Legal 0 0 3,750 3,750 5,000 5,000 0.00 7009 Contracted Services 0 24,601 56,250 31,649 75,000 50,399 32.80 7011 Testing 375 5,376 8,250 2,874 11,000 5,624 48.87 7015 Utilities 16,835 160,053 194,250 34,197 259,000 98,947 61.80 7016 Heating Fuel 0 1,382 0 (1,382) 0 (1,382) 0.00 7211 Gas&Lube (264) 2,292 7,875 5,583 10,500 8,208 21.83 7213 Safety Equipment 0 1,081 2,250 1,169 3,000 1,919 36.02 7214 Janitorial Supplies (60) 0 0 0 0 0 0.00 7215 Operating Supplies 1,250 10,294 33,375 23,081 44,500 34,206 23.13 7216 Maintenance&Repair 28 15,914 19,500 3,586 26,000 10,086 61.21 7217 Small Tools&Equipment 0 2,093 4,875 2,783 6,500 4,408 32.19 7300 Advertising 0 1,312 750 (562) 1,000 (312) 131.21 7301 Subscriptions&Dues 0 227 1,275 1,048 1,700 1,473 13.35 7302 Travel&Subsistence 0 241 4,200 3,959 5,600 5,359 4.31 7303 Education&Training 0 475 4,200 3,725 5,600 5,125 8.48 7304 Equipment Rent 0 0 6,000 6,000 8,000 8,000 0.00 7307 GF Administrative Fee 21,571 194,137 194,137 0 258,849 64,712 75.00 7330 P.I.L.T. 0 84,097 82,995 (1,102) 110,660 26,563 76.00 7331 Reclass PILT to Transfer-Out 0 (84,097) (82,995) 1,102 (110,660) (26,563) 76.00 7808 Bad Debt Expense 0 0 1,500 1,500 2,000 2,000 0.00 7810 Miscellaneous Expense 0 113 1,350 1,237 1,800 1,687 6.27 7900 Depreciation Expense 32,799 295,191 294,150 (1,041) 392,199 97,008 75.27 8012 Debt Service Interest Expense 0 21,697 16,273 (5,424) 21,697 0 100.00 8103 Capital Equipment 0 17,387 0 (17,387) 0 (17,387) 0.00 8104 Motor Pool Rent 417 3,750 3,750 0 5,000 1,250 75.00 8300 Debt Service Principal 0 135,147 101,360 (33,787) 135,147 0 100.00 Total Non-Personnel Costs: $ 74,954 $ 923,134 $ 985,045 $ 61,911 $ 1,313,392 $ 390,258 $ 70.29 Total Expenditures $ 121,115 $ 1,201,313 $ 1,266,214 $ 64,901 $ 1,686,349 $ 485,036 $ 71.24 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 30 Water Enterprise Fund Water- General For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under °A)of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 17000 6000 Salaries 21,997.75 133,875.28 130,527 (3,348) 172,105 38,230 77.79 170006001 Overtime 1,544.20 6,704.12 2,969 (3,735) 3,958 (2,746) 169.38 17000 6002 Standby Time 929.11 5,272.21 7,316 2,044 9,754 4,482 54.05 17000 6100 Medicare 351.70 2,262.78 2,344 81 3,125 862 72.41 17000 6102 Workers'Compensation 1,722.98 10,090.47 8,062 (2,028) 10,749 659 93.87 17000 6200 Leave Time 1,328.58 10,404.34 14,059 3,655 18,745 8,341 55.50 17000 6201 Retirement Benefits 5,497.75 21,185.53 12,074 (9,112) 16,099 (5,087) 131.60 17000 6202 Health Insurance 12,862.35 73,656.38 63,455 (10,201) 84,606 10,950 87.06 Total Personnel Costs: $ 46,234.42 $ 263,451.11 $ 240,806 $ (22,644) $ 319,141 $ 55,691 $ 82.55 Non-Personnel Costs: 17000 7001 Communications 509.63 5,133.63 8,250 3,116 11,000 5,866 46.67 17000 7002 Postage and Freight 608.69 2,401.13 4,500 2,099 6,000 3,599 40.02 17000 7003 Bank and Credit Card Fees 883.61 6,572.76 4,500 (2,073) 6,000 (573) 109.55 17000 7004 Insurance 0.00 14,209.06 6,750 (7,459) 9,000 (5,209) 157.88 17000 7006 Legal 0.00 0.00 3,750 3,750 5,000 5,000 0.00 17000 7009 Contracted Services 0.00 22,728.57 37,500 14,771 50,000 27,271 45.46 17000 7011 Testing 375.00 4,986.73 6,750 1,763 9,000 4,013 55.41 17000 7015 Utilities 14,168.13 127,982.98 168,750 40,767 225,000 97,017 56.88 17000 7016 Heating Fuel 0.00 1,381.73 0 (1,382) 0 (1,382) 0.00 17000 7211 Gas&Lube (263.67) 2,292.21 7,500 5,208 10,000 7,708 22.92 17000 7213 Safety Equipment 0.00 1,080.67 1,875 794 2,500 1,419 43.23 17000 7214 Janitorial Supplies (60.10) 0.00 0 0 0 0 0.00 17000 7215 Operating Supplies 383.62 9,052.59 30,000 20,947 40,000 30,947 22.63 17000 7216 Maintenance&Repair 28.43 7,077.88 17,250 10,172 23,000 15,922 30.77 17000 7217 Small Tools&Equipment 0.00 1,277.05 4,500 3,223 6,000 4,723 21.28 17000 7300 Advertising 0.00 1,312.10 750 (562) 1,000 (312) 131.21 17000 7301 Subscriptions&Dues 0.00 227.01 1,125 898 1,500 1,273 15.13 17000 7302 Travel&Subsistence 0.00 241.45 3,750 3,509 5,000 4,759 4.83 17000 7303 Education&Training 0.00 475.00 3,750 3,275 5,000 4,525 9.50 17000 7304 Equipment Rent 0.00 0.00 6,000 6,000 8,000 8,000 0.00 17000 7307 GF Administrative Fee 21,570.75 194,136.71 194,137 0 258,849 64,712 75.00 17000 7330 P.I.L.T. 0.00 84,096.52 82,995 (1,102) 110,660 26,563 76.00 17000 7331 Reclass PILT to Transfer-Out 0.00 (84,096.52) (82,995) 1,102 (110,660) (26,563) 76.00 17000 7808 Bad Debt Expense 0.00 0.00 1,500 1,500 2,000 2,000 0.00 17000 7810 Miscellaneous Expense 0.00 12.88 1,125 1,112 1,500 1,487 0.86 17000 7900 Depreciation Expense 32,219.11 289,971.99 288,931 (1,041) 385,241 95,269 75.27 17000 8104 Motor Pool Rent 416.67 3,750.03 3,750 0 5,000 1,250 75.00 Total Non-Personnel Costs: $ 70,839.87 $ 696,304.16 $ 806.693 $ 110.387 $ 1.075,590 $ 379,284 $ 64.74 Total Expenditures $ 117,074.29 $ 959,755.27 $ 1,047,499 $ 87,743 $ 1,394,731 $ 434,975 $ 68.81 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 31 Water Enterprise Fund Water- SMIC For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 17000 6000 Salaries 0.00 0.00 12,932 12,932 17,242 17,242 0.00 170006001 Overtime 154.14 1,934.82 176 (1,759) 234 (1,701) 826.85 17000 6100 Medicare 3.91 29.27 227 198 303 274 9.66 17000 6102 Workers'Compensation 24.48 152.33 1,082 930 1,442 1,290 10.56 17000 6201 Retirement Benefits 61.63 243.82 726 482 968 724 25.19 17000 6202 Health Insurance 79.32 517.81 5,115 4,597 6,820 6,302 7.59 Total Personnel Costs: $ 323.48 $ 2,878.05 $ 20,258 $ 17,380 $ 27,009 $ 24,131 $ 10.66 Non-Personnel Costs: 17000 7002 Postage and Freight 0.00 90.00 375 285 500 410 18.00 17000 7004 Insurance 0.00 1,964.04 1,350 (614) 1,800 (164) 109.11 17000 7009 Contracted Services 0.00 1,872.91 18,750 16,877 25,000 23,127 7.49 170007011 Testing 0.00 388.94 1,500 1,111 2,000 1,611 19.45 17000 7015 Utilities 2,666.74 32,070.41 25,500 (6,570) 34,000 1,930 94.32 17000 7211 Gas&Lube 0.00 0.00 375 375 500 500 0.00 17000 7213 Safety Equipment 0.00 0.00 375 375 500 500 0.00 17000 7215 Operating Supplies 866.00 1,241.13 3,375 2,134 4,500 3,259 27.58 17000 7216 Maintenance&Repair 0.00 8,836.24 2,250 (6,586) 3,000 (5,836) 294.54 17000 7217 Small Tools&Equipment 0.00 815.45 375 (440) 500 (315) 163.09 17000 7301 Subscriptions&Dues 0.00 0.00 150 150 200 200 0.00 17000 7302 Travel&Subsistence 0.00 0.00 450 450 600 600 0.00 17000 7303 Education&Training 0.00 0.00 450 450 600 600 0.00 17000 7810 Miscellaneous Expense 0.00 99.96 225 125 300 200 33.32 17000 7900 Depreciation Expense 579.86 5,218.74 5,219 0 6,958 1,739 75.00 17000 8103 Capital Equipment 0.00 17,387.20 0 (17,387) 0 (17,387) 0.00 Total Non-Personnel Costs: $ 4,112.60 $ 69,985.02 $ 60,719 $ (9,265) $ 80,958 $ 10,974 $ 86.45 Total Expenditures $ 4,436.08 $ 72,863.07 $ 80,977 $ 8,115 $ 107,967 $ 35,105 $ 67.49 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:35 PM City of Seward Page: 32 Water Enterprise Fund Water Debt Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 17000 6201 Retirement Benefits 0.00 13,311.44 20,105 6,794 26,807 13,496 49.66 17000 6209 Contra-Retirement PERS DC Forfeitures (397.11) (1,461.14) 0 t461 0 1,461 0.00 Total Personnel Costs: $ (397.11)$ 11,850.30 $ 20,105 $ 8,255 $ 26,807 $ 14,957 $ 44.21 Non-Personnel Costs: 17000 8012 Debt Service Interest Expense 0.00 21,696.67 16,273 (5,424) 21,697 0 100.00 17000 8300 Debt Service Principal 0.00 135,147.38 101,360 (33,787) 135,147 0 100.00 Total Non-Personnel Costs: $ 0.00 $ 156,844.05 $ 117,633 $ (39,211) $ 156,844 $ 0 $ 100.00 Total Expenditures $ (397.11)$ 168,694.35 $ 137,738 $ (30,956) $ 183,651 $ 14,957 $ 91.86 Monthly Budget-to-Actual Revenue Report -- By Fund Run:10/21/2018 at 2:30 PM City of Seward Page: 8 Wastewater Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 57,443 511,891 474,768 37,123 633,024 (121,133) 80.86 5310 SG Service 21,428 155,174 153,153 2,021 204,204 (49,030) 75.99 5320 LG Service 23,517 214,034 221,299 (7,265) 295,065 (81,031) 72.54 5330 SMIC Sales 1,964 19,158 29,405 (10,247) 39,206 (20,048) 48.87 5809 Water/Seward Misc.Service 1,296 3,850 1,911 1,939 2,548 1,302 151.11 5901 EF Investment Interest 0 6,446 1,535 4,911 2,046 4,400 315.04 5905 EF Penalties and Interest 223 459 1,149 (690) 1,532 (1,073) 29.93 5940 Amort.of CIA-General 33,204 298,834 298,834 0 398,445 (99,611) 75.00 Total Revenues $ 139,075 $ 1,209,846 $ 1,182,054 $ 27,792 $ 1,576,070 $ (366,224) $ 76.76 Monthly Budget Expenditure Report by Fund Run: 10/21/2018 at 2:31 PM City of Seward Page: 10 Wastewater Enterprise Fund For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 11,413 85,009 108,571 23,562 143,279 58,270 59.33 6001 Overtime 713 2,174 2,378 204 3,170 996 68.58 6002 Standby Time 949 6,615 4,869 (1,746) 6,492 (123) 101.89 6100 Medicare 196 1,468 2,054 586 2,738 1,270 53.62 6102 Workers'Compensation 846 5,763 6,599 836 8,799 3,036 65.49 6200 Leave Time 2,537 15,512 13,704 (1,808) 18,272 2,760 84.89 6201 Retirement Benefits 3,110 22,110 25,063 2,953 33,416 11,306 66.17 6202 Health Insurance 6,344 43,380 41,785 (1,595) 55,713 12,333 77.86 6209 Contra-Retirement PERS DC Forfeitures (126) (392) 0 392 0 392 0.00 Total Personnel Costs: $ 25,982 $ 181,639 $ 205,023 $ 23,384 $ 271,879 $ 90,240 $ 66.81 Non-Personnel Costs: 7001 Communications 510 5,290 6,225 935 8,300 3,010 63.73 7002 Postage and Freight 581 2,483 3,525 1,042 4,700 2,217 52.84 7003 Bank and Credit Card Fees 1,158 8,353 6,000 (2,353) 8,000 (353) 104.41 7004 Insurance 0 6,210 6,000 (210) 8,000 1,790 77.62 7006 Legal 0 0 9,000 9,000 12,000 12,000 0.00 7009 Contracted Services 0 3,131 78,750 75,619 105,000 101,869 2.98 7011 Testing 2,480 20,427 20,250 (177) 27,000 6,573 75.66 7015 Utilities 14,638 108,368 159,750 51,382 213,000 104,632 50.88 7016 Heating Fuel 0 1,163 2,625 1,462 3,500 2,337 33.22 7017 Rents&Leases 0 0 150 150 200 200 0.00 7211 Gas&Lube 971 7,648 7,275 (373) 9,700 2,052 78.85 7213 Safety Equipment 0 146 1,125 979 1,500 1,354 9.73 7215 Operating Supplies 305 3,885 12,750 8,865 17,000 13,115 22.85 7216 Maintenance&Repair 124 3,269 22,125 18,856 29,500 26,231 11.08 7217 Small Tools&Equipment 855 1,727 3,000 1,273 4,000 2,273 43.17 7300 Advertising 0 0 300 300 400 400 0.00 7301 Subscriptions&Dues 0 10,511 3,375 (7,136) 4,500 (6,011) 233.59 7302 Travel&Subsistence 0 540 3,900 3,360 5,200 4,660 10.38 7303 Education&Training 187 1,640 2,850 1,210 3,800 2,160 43.15 7304 Equipment Rent 0 0 4,500 4,500 6,000 6,000 0.00 7307 GF Administrative Fee 13,173 118,558 118,558 0 158,077 39,519 75.00 7330 P.I.L.T. 0 72,349 70,443 (1,906) 93,924 21,575 77.03 7331 Reclass PILT to Transfer-Out 0 (72,349) (70,443) 1,906 (93,924) (21,575) 77.03 7808 Bad Debt Expense 0 0 1,500 1,500 2,000 2,000 0.00 7810 Miscellaneous Expense 0 73 900 827 1,200 1,127 6.12 7900 Depreciation Expense 30,608 275,469 269,480 (5,989) 359,306 83,837 76.67 8012 Debt Service Interest Expense 0 17,744 13,308 (4,436) 17,744 0 100.00 8104 Motor Pool Rent 417 3,750 3,750 0 5,000 1,250 75.00 8300 Debt Service Principal 0 57,733 43,300 (14,433) 57,733 0 100.00 Total Non-Personnel Costs: $ 66,007 $ 658,118 $ 804,271 $ 146,153 $ 1,072,360 $ 414,242 $ 61.37 Total Expenditures $ 91,989 $ 839,757 $ 1,009,294 $ 169,537 $ 1,344,239 $ 504,482 $ 62.47 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 33 Wastewater Enterprise Fund Wastewater- General For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 18000 6000 Salaries 11,413.48 85,009.39 97,607 12,598 128,661 43,652 66.07 18000 6001 Overtime 713.43 2,173.92 2,063 (111) 2,750 576 79.05 18000 6002 Standby Time 948.88 6,061.31 4,869 (1,192) 6,492 431 93.37 18000 6100 Medicare 196.13 1,460.34 1,832 372 2,442 982 59.80 18000 6102 Workers'Compensation 846.05 5,728.54 6,078 349 8,104 2,375 70.69 18000 6200 Leave Time 2,537.45 15,511.55 13,704 (1,808) 18,272 2,760 84.89 180006201 Retirement Benefits 3,109.71 13,242.75 9,121 (4,122) 12,161 (1,082) 108.90 18000 6202 Health Insurance 6,343.63 43,238.82 38,039 (5,200) 50,719 7,480 85.25 Total Personnel Costs: $ 26,108.76 $ 172,426.62 $ 173,313 $ 886 $ 229,601 $ 57,174 $ 75.10 Non-Personnel Costs: 18000 7001 Communications 509.67 5,281.07 5,625 344 7,500 2,219 70.41 18000 7002 Postage and Freight 580.69 2,283.43 3,000 717 4,000 1,717 57.09 18000 7003 Bank and Credit Card Fees 1,158.42 8,353.08 6,000 (2,353) 8,000 (353) 104.41 18000 7004 Insurance 0.00 4,882.51 4,875 (8) 6,500 1,617 75.12 18000 7006 Legal 0.00 0.00 9,000 9,000 12,000 12,000 0.00 18000 7009 Contracted Services 0.00 2,290.69 45,000 42,709 60,000 57,709 3.82 18000 7011 Testing 2,480.00 13,666.91 13,125 (542) 17,500 3,833 78.10 18000 7015 Utilities 10,970.02 86,078.66 127,500 41,421 170,000 83,921 50.63 18000 7016 Heating Fuel 0.00 0.00 1,500 1,500 2,000 2,000 0.00 18000 7017 Rents&Leases 0.00 0.00 150 150 200 200 0.00 18000 7211 Gas&Lube 106.97 6,783.89 6,750 (34) 9,000 2,216 75.38 18000 7213 Safety Equipment 0.00 145.97 750 604 1,000 854 14.60 18000 7215 Operating Supplies 305.10 3,552.37 6,750 3,198 9,000 5,448 39.47 18000 7216 Maintenance&Repair 123.96 2,749.69 15,000 12,250 20,000 17,250 13.75 18000 7217 Small Tools&Equipment 855.00 1,726.75 2,250 523 3,000 1,273 57.56 18000 7300 Advertising 0.00 0.00 300 300 400 400 0.00 18000 7301 Subscriptions&Dues 0.00 5,291.37 1,875 (3,416) 2,500 (2,791) 211.65 18000 7302 Travel&Subsistence 0.00 540.00 2,250 1,710 3,000 2,460 18.00 18000 7303 Education&Training 186.90 186.90 1,500 1,313 2,000 1,813 9.35 18000 7304 Equipment Rent 0.00 0.00 3,750 3,750 5,000 5,000 0.00 18000 7307 GF Administrative Fee 13,173.08 118,557.72 118,558 0 158,077 39,519 75.00 18000 7330 P.I.L.T. 0.00 72,348.61 70,443 (1,906) 93,924 21,575 77.03 18000 7331 Reclass PILT to Transfer-Out 0.00 (72,348.61) (70,443) 1,906 (93,924) (21,575) 77.03 18000 7808 Bad Debt Expense 0.00 0.00 1,500 1,500 2,000 2,000 0.00 18000 7810 Miscellaneous Expense 0.00 73.46 750 677 1,000 927 7.35 18000 7900 Depreciation Expense 30,425.68 273,831.12 268,786 (5,045) 358,381 84,550 76.41 18000 8104 Motor Pool Rent 416.67 3,750.03 3,750 0 5,000 1,250 75.00 Total Non-Personnel Costs: $ 61,292.16 $ 540,025.62 $ 650,294 $ 110,268 $ 867,058 $ 327,032 $ 62.28 Total Expenditures $ 87,400.92 $ 712,452.24 $ 823,607 $ 111,154 $ 1,096,659 $ 384,206 $ 64.97 Monthly Budget-to-Actual Expenditure Report by Department Run:10/21/2018 at 2:35 PM City of Seward Page: 34 Wastewater Enterprise Fund Wastewater- SMIC For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 18000 6000 Salaries 0.00 0.00 10,964 10,964 14,618 14,618 0.00 18000 6001 Overtime 0.00 0.00 315 315 420 420 0.00 18000 6002 Standby Time 0.00 553.63 0 (554) 0 (554) 0.00 18000 6100 Medicare 0.00 7.76 222 214 296 288 2.62 18000 6102 Workers'Compensation 0.00 34.03 521 487 695 661 4.90 18000 6201 Retirement Benefits 0.00 47.38 629 582 838 791 5.65 18000 6202 Health Insurance 0.00 140.89 3,746 3,605 4,994 4,853 2.82 Total Personnel Costs: $ 0.00 $ 783.69 $ 16,397 $ 15,613 $ 21,861 $ 21,077 $ 3.58 Non-Personnel Costs: 18000 7001 Communications 0.00 8.49 600 592 800 792 1.06 18000 7002 Postage and Freight 0.00 200.00 525 325 700 500 28.57 18000 7004 Insurance 0.00 1,327.47 1,125 (202) 1,500 173 88.50 18000 7009 Contracted Services 0.00 840.00 33,750 32,910 45,000 44,160 1.87 18000 7011 Testing 0.00 6,760.00 7,125 365 9,500 2,740 71.16 18000 7015 Utilities 3,668.45 22,289.71 32,250 9,960 43,000 20,710 51.84 18000 7016 Heating Fuel 0.00 1,162.53 1,125 (38) 1,500 337 77.50 18000 7211 Gas&Lube 864.15 864.15 525 (339) 700 (164) 123.45 18000 7213 Safety Equipment 0.00 0.00 375 375 500 500 0.00 18000 7215 Operating Supplies 0.00 332.27 6,000 5,668 8,000 7,668 4.15 18000 7216 Maintenance&Repair 0.00 519.46 7,125 6,606 9,500 8,981 5.47 18000 7217 Small Tools&Equipment 0.00 0.00 750 750 1,000 1,000 0.00 18000 7301 Subscriptions&Dues 0.00 5,220.00 1,500 (3,720) 2,000 (3,220) 261.00 18000 7302 Travel&Subsistence 0.00 0.00 1,650 1,650 2,200 2,200 0.00 18000 7303 Education&Training 0.00 1,452.88 1,350 (103) 1,800 347 80.72 18000 7304 Equipment Rent 0.00 0.00 750 750 1,000 1,000 0.00 18000 7810 Miscellaneous Expense 0.00 0.00 150 150 200 200 0.00 18000 7900 Depreciation Expense 182.03 1,638.27 694 (944) 925 (713) 177.11 Total Non-Personnel Costs: $ 4,714.63 $ 42,615.23 $ 97,369 $ 54,755 $ 129,825 $ 87,211 $ 32.83 Total Expenditures $ 4,714.63 $ 43,398.92 $ 113,766 $ 70,368 $ 151,686 $ 108,288 $ 28.61 Monthly Budget-to-Actual Expenditure Report by Department Run: 10/21/2018 at 2:36 PM City of Seward Page: 35 Wastewater Enterprise Fund Wastewater Debt Service For 9/30/2018 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Total Expenditures Personnel Costs: 18000 6201 Retirement Benefits 0.00 8,820.01 15,313 6,493 20,417 11,597 43.20 18000 6209 Contra-Retirement PERS DC Forfeitures (126.16) (391.74) 0 392 0 392 0.00 Total Personnel Costs: $ (126.16)$ 8,428.27 $ 15,313 $ 6,885 $ 20,417 $ 11,989 $ 41.28 Non-Personnel Costs: 18000 8012 Debt Service Interest Expense 0.00 17,743.82 13,308 (4,436) 17,744 0 100.00 18000 8300 Debt Service Principal 0.00 57,733.37 43,300 (14,433) 57,733 0 100.00 Total Non-Personnel Costs: $ 0.00 $ 75,477.19 $ 56,608 $ (18,869) $ 75,477 $ 0 $ 100.00 Total Expenditures $ (126.16)$ 83,905.46 $ 71,921 $ (11,984) $ 95,894 $ 11,989 $ 87.50