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HomeMy WebLinkAbout05092022 City Council LAYDOWN - Dec 31 Financials for City5/9/2022 City Council Meeting LAYDOWN City of Seward General Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance Y-T-D Annual Over/(Under) %of Annual Account Line Items Actual Budget Budget Budget Revenues: 4000 Tax Revenue - Sales 6,861,101 4,256,017 2,605,084 61% 4010 Tax Revenue - Real Property 1,170,662 1,060,000 110,662 10% 4011 Tax Revenue - Personal Property 463,638 415,000 48,638 12% 4012 Tax Revenue - Motor vehicle 20,916 25,000 (4,084) -16% 4020 Hotel/Motel Room Tax 713,633 673,135 40,498 6% 4030 Payments in Lieu of Tax 130,375 130,000 375 0% 4031 Contra Payments in Lieu of Tax (27,787) (78,000) 50,213 -64% 4040 Penalties and Interest on Taxes 7,003 1,500 5,503 367% 4100 Building Permits 71,091 41,600 29,491 71% 4101 Permits - Taxi 587 1,100 (513) -47% 4102 DMV - Drivers License 9,058 19,000 (9,943) -52% 4103 DMV - Motor Vehicles 22,032 58,000 (35,968) -62% 4104 Animal Control Licenses 100 200 (100) -50% 4105 Business License 11,670 21,000 (9,330) -44% 4106 License and Permits - Misc 2,349 3,500 (1,151) -33% 4107Inspection Fees 1,626 - 1,626 0% 4200 Revenue Sharing 85,793 85,793 0% 4201 PERS On -Behalf payments by SOA 312,756 - 312,756 0% 4202 Jail Contract 368,952 350,000 18,952 5% 4203 Dispatch Contract w/State of AK 36,000 36,000 - 0% 4204 KPB 911 Dispatch 52,800 52,800 0% 4205 Alaska Liquor Tax - 20,000 (20,000) -100% 4206 Alaska Raw Fish Tax 344,528 420,000 (75,472) -18% 4207 Fisheries Resource Landing Tax 3,151 2,500 651 26% 4208 Alaska Marijuana Tax 300 - 300 0% 4251 Grant Revenue - Federal Grants 9,979 548,832 (538,853) -98% 4252 Grant Revenue - State Grants 1,851 7,000 (5,149) -74% 4253 Grant Revenue - Misc Grants 500,000 1,000,000 (500,000) -50% 4300 Admin. Exp. - Jail 112,537 112,537 0% 4301 Admin Exp.- Harbor 374,258 374,258 0% 4302 Admin. Exp. - SMIC 99,895 99,895 0% 4303 Admin. Exp.- Parking Fund 11,675 11,675 0% 4304 Admin. Exp. - Electric 976,322 976,322 0% 4305 Admin. Exp. - Water 269,340 269,340 0% 4306 Admin. Exp. - Sewer 164,483 164,483 0% 4307 Copying Fees 1,893 7,000 (5,107) -73% 4308 Sales Tax Credit 4,000 4,000 - 0% 4309 Zoning Fees 4,946 1,500 3,446 230% 4320 Misc Dog Fees 300 600 (300) -50% 4322 Miscellaneous Dispatching 10,000 10,000 - 0% 4323 Miscellaneous Police Fees 1,925 2,500 (575) -23% 4330 Street Work Orders 50 - 50 0% 4331 Shop Work Orders 2,471 2,000 471 24% 4340 P&R: Public Use Fees - 1,300 (1,300) -100% 4341 P&R: Punchard Fees 8,000 (8,000) -100% City of Seward General Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance Y-T-D Annual Over/(Under) %of Annual Account Line Items Actual Budget Budget Budget 4342 P&R: Class Registrations 1,409 43,000 (41,591) -97% 4343 P&R: Facility Rental 28 4,400 (4,372) -99% 4344 P&R: Tournaments - 1,700 (1,700) -100% 4345 P&R: Special Events 12,928 19,100 (6,172) -32% 4347 P&R: Shower Fees 7,832 18,500 (10,668) -58% 4348 P&R: Rock Wall Fees - 250 (250) -100% 4349 P&R: Pavilion Fees 6,958 6,700 258 4% 4350 P&R: Camping Fees 960,360 1,325,050 (364,690) -28% 4351 P&R: Camping w/Utilities 400,138 352,750 47,388 13% 4352 P&R: RV Dump Station 39,948 16,000 23,948 150% 4353 P&R: Misc Revenue 64,268 600 63,668 10611% 4356 P&R: Cemetery Plot Fees - 500 (500) -100% 4357 P&R: Memorial Bench Fees 6,485 - 6,485 0% 4370 Library Service Revenue 7,841 15,000 (7,159) -48% 4371 Library Circulation Revenue 34 4,000 (3,966) -99% 4373 Museum Admissions 7,125 12,000 (4,875) -41% 4380 Land Rents & Leases 50,300 42,500 7,800 18% 4382 Jail Facility Rental 30,000 30,000 - 0% 4383 Municipal Building Rent 31,005 43,471 (12,466) -29% 4400 Fines and Bails 22,308 17,000 5,308 31% 4500 GF Interest on Investments 30,583 81,000 (50,417) -62% 4501 GF Penalties & Interest 592 1,500 (908) -61% 4610 Surplus Sales 66,307 - 66,307 0% 4611 Gravel Sales 246,279 - 246,279 0% 4620 Franchise Fee - Refuse 25,050 17,500 7,550 43% 4630 City Clerk Fees 60 - 60 0% 4632 Insurance Recovery/Rebate 41,423 41,423 0% 4633 Vending Machine Fees 600 600 0% 4639 Misc Service Fees 1,045 1,045 0% 4700 Other Financing Sources (2,720,201) (2,720,201) 0% 4701 Premium on Issuance of Bonds 574,273 574,273 0% 4702 Proceeds from Issuance of Bonds 2,180,000 2,180,000 0% 5899 Miscellaneous Revenue 327,354 - 327,354 0% Total Revenues: 15,630,591 13,162,115 2,468,475 19% Expenditures: Personnel Costs: 6000 Salaries 3,721,602 4,622,895 901,293 19% 60010vertime 256,401 204,219 (52,182) -26% 6002 Standby Time 11,902 8,093 (3,809) -47% 6100 Medicare 86,014 99,208 13,194 13% 6101 Unemployment Insurance 6,878 16,900 10,022 59% 6102 Workers' Compensation 181,257 268,352 87,096 32% 6200 Leave Time 404,860 479,738 74,878 16% 6201 Retirement Benefits 1,245,466 1,013,587 (231,878) -23% 6202 Health Insurance 1,814,412 2,315,677 501,265 22% City of Seward General Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance Y-T-D Annual Over/(Under) %of Annual Account Line Items Actual Budget Budget Budget 6209 PERS DC Forfeitures - - 0% Total Personnel Costs: 7,728,792 9,028,669 1,299,879 14% Non -Personnel Costs: 7000 Audit 127,600 115,000 (12,600) -11% 7001 Communications 122,376 117,673 (4,703) -4% 7002 Postage and Freight 32,984 37,971 4,987 13% 7003 Banking & Credit Card Fees 91,455 52,600 (38,855) -74% 7004Insurance 303,434 252,943 (50,491) -20% 7006 Legal 89,551 80,000 (9,551) -12% 7009 Contracted Services 933,062 832,889 (100,173) -12% 7010 Engineering 11,065 50,000 38,935 78% 7011 Testing 2,443 6,954 4,511 65% 7012 Other Special Services 35,587 32,300 (3,287) -10% 7013 State Lobbying Fees 84,504 90,000 5,496 6% 7014 Federal Lobbying Fees 92,004 95,000 2,996 3% 7015 Utilities 542,939 589,807 46,868 8% 7016 Heating Fuel 71,292 62,193 (9,099) -15% 7017 Rents & Leases 31,648 104,600 72,952 70% 7200 Library Materials - Other 37 - (37) 0% 7201 Library Books 6,453 10,000 3,547 35% 7202 Library Periodicals 44 3,000 2,956 99% 7203 Library Standing Orders - 4,000 4,000 100% 7204 Library Non -Print 2,484 4,000 1,516 38% 7205 Library Electronic Materials 8,011 4,500 (3,511) -78% 7208 Museum Collection Supplies 915 1,200 285 24% 7210 Vehicle Supplies 4,231 7,524 3,293 44% 7211 Gas & Lube 82,827 98,730 15,903 16% 7212 Uniform Allowance 14,565 14,519 (46) 0% 7213 Safety Equipment 8,349 13,900 5,551 40% 7214 Janitorial Supplies 18,405 16,350 (2,055) -13% 7215 Operating Supplies 300,422 292,184 (8,238) -3% 7216 Maintenance & Repair 187,447 198,597 11,150 6% 7217 Small Tools & Equipment 140,222 183,185 42,963 23% 7218 Inmate Meals 9,849 9,000 (849) -9% 7300 Advertising 46,480 40,024 (6,456) -16% 7301 Subscriptions & Dues 45,916 52,332 6,416 12% 7302 Travel & Subsistence 52,783 90,448 37,665 42% 7303 Education & Training 37,067 67,014 29,947 45% 7304 Equipment Rent 1,482 37,836 36,354 96% 7307 GF Administrative Fee 112,537 112,537 - 0% 7310 Recording Fees 81 - (81) 0% 7800 Sister City Program 1,216 6,250 5,034 81% 7801 Contributions to Chamber 295,837 278,032 (17,805) -6% 7802 Contributions to Senior Citizens 80,000 80,000 0% 7803 Contributions to B&G Club 25,000 25,000 - 0% 7804 Elections 6,339 7,377 1,038 14% City of Seward General Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items 7805 Promotion 7806 Volunteer Fireman Stipend 7807 Contingency 7808 Bad Debt Expense 7809 Pass-Thru Payments 7810 Miscellaneous Expense 7812 Miscellaneous Project Expense 8001 Unrealized Loss on Investments 8011 Bonding Expense 8012 Debt Service Interest Expense 8102 Buildings 8103 Capital Equipment 8104 Motor Pool Rent 8105 Improvements other than Buildings 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: Excess Revenue Over (Under) Expenditures Variance Y-T-D Annual Over/(Under) %of Annual Actual Budget Budget Budget 3,420 10,000 6,580 66% 38,000 38,000 - 0% 4,293 6,000 1,707 28% 1,160 - (1,160) 0% 500,000 500,000 - 0% 5,615 25,700 20,085 78% 5,535 - (5,535) 0% 80,983 (80,983) 0% 51,572 - (51,572) 0% 211,404 223,456 12,052 5% 39 - (39) 0% 197,463 120,763 (76,701) -64% 279,382 285,000 5,618 2% 761 - (761) 0% 230,000 230,000 - 0% 5,670,570 5,616,388 (54,183) -1% 13,399,362 14,645,057 1,245,696 9% 2,231,229 (1,482,942) 1,222,779 -82% City of Seward Harbor Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items Revenues: 5000 Land Rents & Leases 5001 Land Lease Credits 5100 Transient Moorage 5101 Moorage 5102 Wharfage 5103 Boat Lift Fees 5105 Harbor Power Sales 5150 Shower Fees 5153 Fuel Pumping Fee 5154 Waiting List Fees 5155 Towing Fees 5156 Pumping Boats 5157 North Harbor Launch Fee 5158 South Harbor Launch Fee 5800 Labor & Services 5890 Collection of Doubtful Accounts 5899 Miscellaneous Revenue 5901 EF Investment Interest 5905 EF Penalties and Interest 5920 PERS On -behalf paid by SOA 5940 Amortization of Contributions -in -Aid 59410900 - Debt Service Amortization of Bond Premiums Total Revenues: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6101 Unemployment Insurance 6102 Workers' Compensation 6200 Leave Time 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight Variance % of Y-T-D Annual Over/(Under) Annual Actual Budget Budget Budget 424,232 398,990 25,242 6% - (63,247) 63,247 -100% 722,523 586,000 136,523 23% 1,184,443 1,160,000 24,443 2% 47,828 48,500 (672) -1% 95,289 117,000 (21,711) -19% 410,734 377,000 33,734 9% 16,331 12,000 4,331 36% 40,347 21,000 19,347 92% 11,372 7,500 3,872 52% 998 900 98 11% 284 300 (17) -6% 24,851 30,000 (5,149) -17% 13,664 20,500 (6,836) -33% 12,917 5,300 7,617 144% 15,983 1,200 14,783 1232% 47,332 1,500 45,832 3055% 8,758 20,000 (11,242) -56% 7,798 16,000 (8,202) -51% 43,442 - 43,442 0% - 974,557 (974,557) -100% 58,257 58,257 - 0% 3,187,383 3,793,257 (605,875) 84.03 566,942 603,722 36,780 6% 20,229 40,103 19,874 50% 14,857 12,416 (2,441) -20% 9,812 11,292 1,480 13% 2,005 4,000 1,995 50% 28,582 43,339 14,757 34% 57,784 83,695 25,910 31% 173,957 156,647 (17,309) -11% 277,486 340,103 62,617 18% 1,151,654 1,295,317 143,663 11% 13,802 13,260 (542) -4% 4,376 9,690 5,314 55% City of Seward Harbor Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Y-T-D Account Line Items Actual 7003 Bank and Credit Card Fees 68,383 7004 Insurance 117,273 7006 Legal 7,328 7009 Contracted Services 88,161 7011 Testing 616 7015 Utilities 130,451 7016 Heating Fuel 7,410 7100 General Power for Resale 285,493 7211 Gas & Lube 18,253 7212 Uniform Allowance 91 7213 Safety Equipment 9,407 7214 Janitorial Supplies 10,323 7215 Operating Supplies 13,063 7216 Maintenance & Repair 34,004 7217 Small Tools & Equipment 3,962 7300 Advertising 1,354 7301 Subscriptions & Dues 1,161 7302 Travel & Subsistence 5,622 7303 Education & Training 1,185 7321 Harbor General Indirect Costs 517,800 7322 Harbor Admin Indirect Costs 608,071 7324 Gen Fund Indirect Costs 374,258 7325 Harbor Internal Cost Allocation (1,267,878) 7330 P.I.L.T. 210,313 7331 Reclass PI LT to Transfer -Out (210,313) 7808 Bad Debt Expense 16,243 7810 Miscellaneous Expense 33 7900 Depreciation Expense 1,527,006 8001 Unrealized Loss on Investments 32,039 8012 Debt Service Interest Expense 105,070 8013 Amortize Deferred Loss on Bonds 23,567 8101 Infrastructure - 8103 Capital Equipment - 8104 Motor Pool Rent 62,738 8300 Debt Service Principal - Total Non -Personnel Costs: 2,820,665 Total Expenditures: 3,972,319 Excess Revenue Over (Under) Expenditures (784,936) Variance % of Annual Over/(Under) Annual Budget Budget Budget 69,480 1,097 2% 83,946 (33,327) -40% 10,200 2,872 28% 198,440 110,279 56% 1,320 704 53% 126,072 (4,379) -3% 10,200 2,790 27% 307,000 21,507 7% 18,870 617 3% 1,000 909 91% 7,650 (1,757) -23% 11,220 897 8% 36,720 23,657 64% 53,040 19,036 36% 23,850 19,888 83% 5,100 3,746 73% 1,530 369 24% 10,200 4,578 45% 4,080 2,895 71% 517,800 - 0% 496,381 (111,690) -23% 374,258 - 0% (1,142,727) 125,151 -11% 191,000 (19,313) -10% (191,000) 19,313 -10% 10,000 (6,243) -62% 3,570 3,537 99% 2,368,893 841,887 36% - (32,039) 0% 110,550 5,480 5% 23,566 (1) 0% 129,927 129,927 100% - - 0% 64,000 389,501 609% 560,000 560,000 100% 4,519,086 2,086,660 46% 5,814,403 2,230,323 38% (2.021.1461 (2.836.1981 1400/. City of Seward SM IC Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance % of Y-T-D Annual Over/(Under) Annual Account Line Items Actual Budget Budget Budget Revenues: 5000 Land Rents & Leases 176,503 179,745 (3,242) -2% 5101 Moorage 68,281 14,000 54,281 388% 5102 Wharfage 26,214 6,000 20,214 337% 5103 Boat Lift Fees 239,450 200,000 39,450 20% 5104 Storage Fees 167,272 100,000 67,272 67% 5106 SMIC Power Sales 84,686 70,000 14,686 21% 5109 Washdown Pad Fees 15,145 8,200 6,945 85% 5110 Crane Fees 3,188 1,500 1,688 113% 5153 Fuel Pumping Fee - 1,000 (1,000) -100% 5800 Labor & Services 1,126 1,500 (374) -25% 5802 Equipment Rental - 500 (500) -100% 5899 Miscellaneous Revenue - 1,000 (1,000) -100% 5901 EF Investment Interest 294 - 294 0% 5905 EF Penalties and Interest 84 - 84 0% 5920 PERS On -behalf paid by SOA 6,984 - 6,984 0% 5940 Amortization of Contributions -in -Aid - 482,529 (482,529) -100% Total Revenues: 789,227 1,065,974 (276,747) 74.04 Expenditures: Personnel Costs: 6000 Salaries 88,518 60,041 (28,477) -47% 60010vertime 2,545 7,053 4,508 64% 6100 Medicare 1,449 1,046 (403) -39% 6102 Workers' Compensation 5,910 7,328 1,418 19% 6200 Leave Time 5,291 - (5,291) 0% 6201 Retirement Benefits 27,965 1,640 (26,325) -1605% 6202 Health Insurance 42,685 26,198 (16,487) -63% Total Personnel Costs: 174,363 103,306 (71,057) -69% Non -Personnel Costs: 7001 Communications - 510 510 100% 7002 Postage and Freight 810 5,610 4,800 86% 7004Insurance 20,478 17,238 (3,240) -19% 7006 Legal 786 15,300 14,514 95% 7009 Contracted Services 32,392 30,600 (1,792) -6% 7015 Utilities 25,900 17,469 (8,431) -48% 7016 Heating Fuel 2,126 5,100 2,974 58% 7100 General Power for Resale 43,605 47,000 3,395 7% 7211 Gas & Lube 9,324 8,160 (1,164) -14% 7215 Operating Supplies 3,694 6,120 2,426 40% City of Seward SM IC Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7323 SMIC General Indirect Costs 7324 Gen Fund Indirect Costs 7325 Harbor Internal Cost Allocation 7330 P.I.L.T. 7331 Reclass PILT to Transfer -Out 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8103 Capital Equipment Total Non -Personnel Costs: Total Expenditures: Excess Revenue Over (Under) Expenditures Variance % of Y-T-D Annual Over/(Under) Annual Actual Budget Budget Budget 20,614 36,720 16,106 44% 424 1,530 1,106 72% - 3,060 3,060 100% 65,308 65,308 - 0% 76,699 62,678 (14,021) -22% 137,087 137,087 - 0% 99,895 99,895 - 0% (137,087) (137,087) - 0% 48,395 27,136 (21,259) -78% (48,395) (27,136) 21,259 -78% 1,650,184 806,078 (844,106) -105% 1,357 - (1,357) 0% - - - 0% 2,053,596 1,228,376 (825,220) -67% 2,227,959 1,331,682 (896,277) -67% (1,438,732) (265,708) 619,530 -233% City of Seward Parking Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance % of Y-T-D Annual Over/(Under) Annual Account Line Items Actual Budget Budget Budget Revenues: 5200 S. Harbor Lot 152,841 125,000 27,841 22% 5201 N. Harbor Lot 183,439 95,000 88,439 93% 5202 N.E. Ramp Lot 30,481 47,000 (16,519) -35% 5204 S. Harbor Uplands Lot 21,738 18,000 3,738 21% 5205 Slip Holder Parking Passes 21,211 27,000 (5,789) -21% 5206 Employee Passes 1,729 10,000 (8,271) -83% 5208 S.W. Harbor Lot 1,280 1,000 280 28% 5209 Company Vehicle Pass 327 - 327 0% 5210 Vehicle w/Trailer 8,785 24,000 (15,215) -63% 5211 Visitor Parking Permits 6,916 1,200 5,716 476% 5212 Fines - Parking Tickets 2,318 2,500 (182) -7% 5899 Miscellaneous Revenue (260) - (260) 0% 5901 EF Investment Interest 3,002 10,000 (6,998) -70% Total Revenues: 433,807 360,700 73,107 120.27 Expenditures: Personnel Costs: 6000 Salaries 3,071 126,603 123,532 98% 6001Overtime 43 5,591 5,548 99% 6100 Medicare 56 8,986 8,930 99% 6101 Unemployment Insurance (153) 3,500 3,653 104% 6102 Workers' Compensation 44 11,416 11,373 100% 6200 Leave Time (228) - 228 0% 6201 Retirement Benefits 659 4,037 3,378 84% 6202 Health Insurance 2,393 6,660 4,267 64% Total Personnel Costs: 5,885 166,793 160,909 96% Non -Personnel Costs: 7001 Communications 994 3,250 2,256 69% 7002 Postage and Freight 359 1,000 641 64% 7003 Bank and Credit Card Fees 17,348 10,000 (7,348) -73% 7004Insurance 1,719 3,200 1,481 46% 7006 Legal 786 - (786) 0% 7009 Contracted Services 7,603 4,500 (3,103) -69% 7011 Testing - 600 600 100% 7012 Other Special Services - 3,000 3,000 100% 7015 Utilities 851 1,015 164 16% 7210 Vehicle Supplies - 3,000 3,000 100% 7211 Gas & Lube - 1,275 1,275 100% 7212 Uniform Allowance - 1,000 1,000 100% 7213 Safety Equipment - 1,000 1,000 100% 7214 Janitorial Supplies - 250 250 100% City of Seward Parking Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7307 GF Administrative Fee 7330 P.I.L.T. 7331 Reclass PILT to Transfer -Out 7805 Promotion 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: Excess Revenue Over (Under) Expenditures Variance % of Y-T-D Annual Over/(Under) Annual Actual Budget Budget Budget 5,444 13,000 7,556 58% 4,903 9,500 4,598 48% 37 4,000 3,963 99% - 300 300 100% 87 5,000 4,913 98% - 1,000 1,000 100% - 1,000 1,000 100% - 750 750 100% 11,675 11,400 (275) -2% 34,705 28,056 (6,649) -24% (34,705) (28,056) 6,649 -24% - 2,000 2,000 100% 25,240 11,500 (13,740) -119% 11,195 - (11,195) 0% - 10,000 10,000 100% 12,744 13,000 256 2% 100,985 115,540 14,556 13% 106,870 282,333 175,465 62% 326,937 78,367 (102,358) -131% City of Seward Electric Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance % of Y-T-D Annual Over/(Under) Annual Account Line Items Actual Budget Budget Budget Revenues: 5300 Residential 1,681,663 1,428,243 253,420 18% 5302 Residential fuel factor 1,599,022 1,415,915 183,107 13% 5303 Residential customer charge 543,619 514,725 28,894 6% 5310 SG Service 952,671 891,273 61,398 7% 5312 SG fuel factor 826,087 636,568 189,519 30% 5313 SG Customer Charge 275,960 230,574 45,386 20% 5320 LG Service 1,360,301 1,391,272 (30,971) -2% 5322 LG fuel factor 2,335,894 1,851,640 484,254 26% 5323 LG customer charge 46,722 46,901 (179) 0% 5324 LG demand charge 1,740,603 1,455,485 285,118 20% 5327 RES Alternate Energy (50) - (50) 0% 5340 Spec. Contract Energy 191,051 497,910 (306,859) -62% 5342 Special Contract fuel factor 207,077 505,829 (298,752) -59% 5343 Spec. Contract customer charge 530 1,090 (560) -51% 5345 Special Contract Demand 223,141 434,000 (210,859) -49% 5350 Harbor Fund Power Sales 206,231 285,000 (78,769) -28% 5352 Harbor power fuel factor 171,062 112,640 58,422 52% 5360 Street & Yard 76,419 71,680 4,739 7% 5362 Yard Light Fuel 6,401 4,096 2,305 56% 5800 Labor & Services 267 - 267 0% 5801 Turn on Fees 22,936 20,480 2,456 12% 5802 Equipment Rental 5,540 20,480 (14,940) -73% 5803 Joint Pole Use 10,212 10,240 (28) 0% 5804 Work Order Revenue 76,777 20,480 56,297 275% 5805 Chugach Coop Divid. 148,682 - 148,682 0% 5890 Collection of Doubtful Accounts 604 800 (196) -25% 5899 Miscellaneous Revenue 2,068 5,120 16,614 324% 5901 EF Investment Interest 17,917 30,000 (12,083) -40% 5905 EF Penalties and Interest 18,874 40,000 (21,126) -53% 5920 PERS On -Behalf paid by SOA 65,608 - 65,608 0% 5940 Amort. of CIA - General - 975,887 (975,887) -100% 5941 Amort.Bond Premium 13,834 14,000 (166) -1% Total Revenues: 12,827,723 12,912,328 (64,939) 99.50 Expenditures: Personnel Costs: 6000 Salaries 847,425 913,224 65,799 7% 6001Overtime 128,077 62,958 (65,119) -103% 6002 Standby Time 184,073 100,626 (83,447) -83% 6100 Medicare 19,594 16,390 (3,204) -20% 6102 Workers' Compensation 37,528 84,248 46,720 55% City of Seward Electric Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance % of Y-T-D Annual Over/(Under) Annual Account Line Items Actual Budget Budget Budget 6200 Leave Time 74,590 106,937 32,347 30% 6201 Retirement Benefits 262,717 211,097 (51,620) -24% 6202 Health Insurance 308,309 298,872 (9,437) -3% 6204 Meal Allowance 6,938 7,373 435 6% 6205 Electric Union Benefits 8,163 21,504 13,341 62% Total Personnel Costs: 1,877,414 1,823,229 (54,185) -3% Non -Personnel Costs: 7001 Communications 15,023 22,016 6,993 32% 7002 Postage and Freight 15,931 19,884 3,953 20% 7003 Bank and Credit Card Fees 113,471 92,938 (20,533) -22% 7004Insurance 97,477 66,560 (30,917) -46% 7006 Legal 11,100 51,080 39,980 78% 7009 Contracted Services 581,484 776,569 195,085 25% 7010 Engineering 49,094 65,000 15,906 24% 7011 Testing 600 1,000 400 40% 7012 Other Special Services 19,235 15,360 (3,875) -25% 7015 Utilities 179,837 142,016 (37,821) -27% 7016 Heating Fuel 13,187 18,432 5,245 28% 7017 Rents & Leases 26,354 23,552 (2,802) -12% 7101 Chugach Power Purchases 3,455,322 2,300,400 (1,154,922) -50% 7102 Power Fuel Costs 2,569,178 2,982,359 413,181 14% 7103 Fuel for Generators 36,072 102,400 66,328 65% 7210 Vehicle Supplies 20,262 10,240 (10,022) -98% 7211 Gas & Lube 23,995 38,912 14,917 38% 7212 Uniform Allowance 7,290 17,000 9,710 57% 7213 Safety Equipment 4,355 5,620 1,266 23% 7215 Operating Supplies 210,921 297,588 86,667 29% 7216 Maintenance & Repair 15,779 97,160 81,381 84% 7217 Small Tools & Equipment 11,766 25,600 13,834 54% 7300 Advertising 5,879 6,144 265 4% 7301 Subscriptions & Dues 36,210 37,654 1,444 4% 7302 Travel & Subsistence 10,077 28,192 18,115 64% 7303 Education & Training 822 28,672 27,850 97% 7304 Equipment Rent 1,563 35,360 33,798 96% 7307 GF Administrative Fee 976,322 976,185 (137) 0% 7330 P.I.L.T. 1,010,999 948,131 (62,868) -7% 7331 Reclass PILT to Transfer -Out (1,010,999) (948,131) 62,868 -7% 7808 Bad Debt Expense 56,396 20,480 (35,916) -175% 7810 Miscellaneous Expense 4,325 35,840 31,515 88% 7900 Depreciation Expense 1,606,346 1,606,831 485 0% 8001 Unrealized Loss on Investments 61,329 - (61,329) 0% 8010 Utility Deposit Interest 2,461 1,229 (1,232) -100% 8012 Debt Service Interest Expense 159,700 163,450 3,750 2% City of Seward Electric Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items 8013 Amortization of Deferred Loss on Bonds 8014 Debt Service Amortization of Bond Issue Costs 8101 Infrastructure 8103 Capital Equipment 8104 Motor Pool Rent 8105 Improvements other than Buildings 8200 Work Order Sal/Benefit credits 8201 Work Order Operating Supply credits 8202 Work Order New Service/Upgrade credits 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: Excess Revenue Over (Under) Expenditures Variance % of Y-T-D Annual Over/(Under) Annual Actual Budget Budget Budget 20,903 - (20,903) 0% - 20,903 20,903 100% 9,051 143,360 134,309 94% 9,841 394,454 384,613 98% 271,029 276,480 5,451 2% - 98,489 98,489 100% (19,868) (70,000) (50,132) 72% (11,308) (40,000) (28,692) 72% 10,648 - (10,648) 0% - 180,000 180,000 100% 10,689,459 11,115,409 425,952 4% 12,566,873 12,938,638 371,767 3% 260,850 (26,310) (436,706) 1660% City of Seward Water Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance % of Y-T-D Annual Over/(Under) Annual Account Line Items Actual Budget Budget Budget Revenues: 5300 Residential 519,329 523,000 (3,671) -1% 5310 SG Service 183,729 159,000 24,729 16% 5320 LG Service 415,556 222,000 193,556 87% 5330 SMIC Sales 35,556 54,200 (18,644) -34% 5340 Spec. Contracts 206,381 180,475 25,906 14% 5801 Turn on Fees 14,262 17,000 (2,738) -16% 5804 Work Order Revenue 232 - 232 0% 5806 Ship Water 2,288 94,600 (92,312) -98% 5807 Hydrant Rentals 133,962 132,000 1,962 1% 5899 Miscellaneous Revenue 12,462 10,000 18,195 182% 5901 EF Investment Interest 5,453 15,000 (9,547) -64% 5905 EF Penalties and Interest 443 500 (57) -11% 5920 PERS On -behalf paid by SOA 14,041 - 14,041 0% 5940 Amort. of CIA - General - 205,000 (205,000) -100% Total Revenues: 1,543,694 1,612,775 (53,348) 96.69 Expenditures: Personnel Costs: 6000 Salaries 168,752 185,004 16,252 9% 6001Overtime 14,747 4,726 (10,021) -212% 6002 Standby Time 6,542 9,027 2,485 28% 6100 Medicare 2,906 3,107 201 6% 6102 Workers' Compensation 8,244 13,528 5,284 39% 6200 Leave Time 31,694 24,805 (6,889) -28% 6201 Retirement Benefits 56,224 47,150 (9,074) -19% 6202 Health Insurance 93,625 109,224 15,599 14% Total Personnel Costs: 382,734 396,571 13,837 3% Non -Personnel Costs: 7001 Communications 7,349 10,000 2,651 27% 7002 Postage and Freight 2,122 5,515 3,393 62% 7003 Bank and Credit Card Fees 12,491 11,279 (1,212) -11% 7004Insurance 26,673 11,330 (15,343) -135% 7006 Legal 786 5,150 4,364 85% 7009 Contracted Services 17,682 94,812 77,130 81% 7011 Testing 7,405 11,330 3,925 35% 7015 Utilities 238,383 266,770 28,387 11% 7016 Heating Fuel 2,195 - (2,195) 0% 7211 Gas & Lube 5,034 10,815 5,781 53% 7213 Safety Equipment 658 3,090 2,432 79% City of Seward Water Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 0900 - Debt Service Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7307 GF Administrative Fee 7330 P.I.L.T. 7331 Reclass PILT to Transfer -Out 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8012 Debt Service Interest Expense 8104 Motor Pool Rent 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: Excess Revenue Over (Under) Expenditures Variance % of Y-T-D Annual Over/(Under) Annual Actual Budget Budget Budget 19,781 45,835 26,054 57% 23,425 30,750 7,325 24% 783 6,695 5,912 88% 375 1,030 655 64% 1,690 1,751 61 3% 632 5,768 5,136 89% 468 5,768 5,300 92% - 8,240 8,240 100% 269,340 269,340 - 0% 121,901 111,382 (10,519) -9% (121,901) (111,382) 10,519 -9% 82 2,060 1,978 96% 100 1,854 1,754 95% 417,881 622,443 204,562 33% 19,552 - (19,552) 0% 13,904 15,523 1,619 10% 5,048 5,150 102 2% - 141,321 141,321 100% 1,093,839 1,593,619 499,780 31% 1,476,573 1,990,190 513,617 26% 67,121 (377,415) (566,965) 150% City of Seward Wastewater Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Variance % of Y-T-D Annual Over/(Under) Annual Account Line Items Actual Budget Budget Budget Revenues: 5300 Residential 699,909 700,000 (91) 0% 5310 SG Service 237,878 200,000 37,878 19% 5320 LG Service 256,567 283,300 (26,733) -9% 5330 SMIC Sales 26,487 28,350 (1,863) -7% 5801 Turn on Fees 14,819 10,000 4,819 48% 5809 Water/Seward Misc. Service 1,408 4,250 (2,842) -67% 5899 Miscellaneous Revenue 11,800 - 11,800 0% 5901 EF Investment Interest 6,500 8,000 (1,500) -19% 5905 EF Penalties and Interest 604 1,000 (396) -40% 5920 PERS On -behalf paid by SOA 13,036 - 13,036 0% 5940 Amort. of CIA - General - 398,445 (398,445) -100% Total Revenues: 1,269,008 1,633,345 (364,337) 77.69 Expenditures: Personnel Costs: 6000 Salaries 156,126 150,817 (5,309) -4% 6001Overtime 9,772 4,209 (5,563) -132% 6002 Standby Time 10,767 6,879 (3,888) -57% 6100 Medicare 2,648 2,564 (84) -3% 6102 Workers' Compensation 7,456 11,071 3,615 33% 6200 Leave Time 8,094 22,628 14,534 64% 6201 Retirement Benefits 52,202 38,910 (13,291) -34% 6202 Health Insurance 89,084 76,257 (12,827) -17% Total Personnel Costs: 336,149 313,335 (22,813) -7% Non -Personnel Costs: 7001 Communications 5,502 8,549 3,047 36% 7002 Postage and Freight 4,038 4,841 803 17% 7003 Bank and Credit Card Fees 16,128 14,142 (1,986) -14% 7004Insurance 8,853 8,244 (609) -7% 7006 Legal 786 12,360 11,574 94% 7009 Contracted Services 156,148 196,372 40,224 20% 7011 Testing 27,110 27,810 700 3% 7015 Utilities 172,897 224,540 51,643 23% 7016 Heating Fuel 430 3,605 3,175 88% 7017 Rents & Leases - 206 206 100% 7211 Gas & Lube 11,113 9,991 (1,122) -11% 7212 Uniform Allowance 90 - (90) 0% 7213 Safety Equipment 2,107 1,545 (562) -36% 7215 Operating Supplies 48,516 17,510 (31,006) -177% City of Seward Wastewater Enterprise Fund Budget -to -Actual Revenue/Expense Report by Fund For December 31, 2021 Account Line Items 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7307 GF Administrative Fee 7330 P.I.L.T. 7331 Reclass PILT to Transfer -Out 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8012 Debt Service Interest Expense 8104 Motor Pool Rent 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: Excess Revenue Over (Under) Expenditures Variance % of Y-T-D Annual Over/1Under) Annual Actual Budget Budget Budget 23,891 35,385 11,494 32% 1,704 4,120 2,416 59% - 412 412 100% 87 4,635 4,548 98% 115 5,356 5,241 98% 300 3,914 3,614 92% - 6,180 6,180 100% 164,483 164,483 - 0% 99,909 96,880 (3,029) -3% (99,909) (96,880) 3,029 -3% 586 2,060 1,474 72% 60 1,236 1,176 95% 353,183 482,863 129,680 27% 21,432 - (21,432) 0% 13,924 14,504 580 4% 5,048 5,150 102 2% - 58,128 58,128 100% 1,038,531 1,318,141 279,610 21% 1,374,680 1,631,476 256,797 16% (105,672) 1,869 (621,134) -33233%