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11282022 City Council Special Meeting Packet - 2023 2024 Budget
Seward City Council Agenda Packet SPECIAL MEETING Monday, November 28, 2022 at S: 30 p.m. Council Chambers, City Hall All public is invited to attend. City of Seward PO Box 167 Seward, Alaska 99664 AIA4 Sfw* 7fm.. . June 16, 2022 Brenda Ballou, City Clerk City of Seward Re: November 28, Special Meeting Madam Clerk, City Manager's Office Janette Bower, City Manager Phone: 907-224-4012 Email: jbower@cityofseward.net Please consider this my written request as required by Seward City Code 2.10.030 (a)(2) for a special meeting on November 28, 2022, at 5:30 pm, for the following item: City Council Special Meeting with a Committee of the Whole — 2023/2024 City of Seward Budget (Note: action may be taken by the council following the Committee of the Whole) Please note the format is a special meeting with a committee of the whole. Thank you, Janette Bower, City Manager SPECIAL MEETING NOTICE Pursuant to Seward City Code 2.10.030 (2), this is to serve as the written notice calling a City Council Special Meeting on Monday, November 28, 2022 at 5:30 p.m. for the purpose of: Committee of the Whole: 2023/2024 City of Seward Budget. The meeting will commence in the City Council Chambers, City Hall, 410 Adams Street, Seward. All interested persons are invited to attend the meetings. All public is invited to attend. Posted: Thursday, September 15, 2022 City Hall bulletin board U.S. Post Office Harbormaster's Building Seward Community Library Museum The City of Seward, Alaska Special City Council Meeting November 28, 2022 5:30 p.m. Council Chambers Sue McClure Mayor Term Expires 2025 John Osenga Council Member Term Expires 2024 Liz DeMoss Council Member Term Expires 2023 Mike Calhoon Council Member Term Expires 2024 Randy Wells Council Member Term Expires 2025 Kevin Finch Council Member Term Expires 2025 Robert Barnwell Council Member Term Expires 2023 Janette Bower City Manager Brenda Ballou City Clerk Brooks Chandler City Attorney 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL 4. CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE ITEMS SCHEDULED FOR PUBLIC HEARING [Those who have signed in will be given the first opportunity to speak. Time is limited to 3 minutes per speaker and 36 minutes total speaking time for this agenda item.] 5. APPROVAL OF AGENDA AND CONSENT AGENDA [Approval of Consent Agenda passes all routine items indicated by asterisk (*). Consent Agenda items are not considered separately unless a council member so requests. In the event of such a request, the item is returned to the Regular Agenda] 6. NEW BUSINESS A. Other New Business 1. Committee of the Whole: 2023/2024 City of Seward Budget. 7. CITIZEN COMMENTS 8. COUNCIL AND ADMINISTRATION COMMENTS & RESPONSES TO CITIZEN COMMENTS 9. ADJOURNMENT City of Seward, Alaska City Council Special Meeting Agenda November 28, 2022 Page I GENERAL FUND Budgeted Revenue Detail 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Acct. # Account Name Actual Actual Actual Actual Budget (9/30) Projections Budget Budget TAXES: Property Taxes 4010 Real Property (3.84 mills) 1,037,745 1,074,015 1,124,269 1,170,662 1,250,000 736,946 1,344,644 1,250,000 1,275,000 4011 Personal Property (3.84 mills) 402,915 459,790 426,660 463,638 450,000 254,388 609,802 465,000 465,000 4012 Vehicle Property Tax 23,701 23,069 22,205 20,916 23,500 13,035 19,590 24,000 24,000 Total Property Taxes $1,464,361 $1,556,874 $1,573,134 $1,655,216 $1,723,500 $1,004,369 $1,974,036 $1,739,000 $1,764,000 Other Taxes 4000 Sales Tax (4%) 5,326,437 5,674,689 3,304,461 6,861,101 6,000,000 3,844,607 7,841,576 6,500,000 6,500,000 4020 Hotel/Motel Room Tax (4%) 556,065 591,674 217,434 713,633 675,000 320,898 876,374 725,000 725,000 4040 Tax Penalties 1,699 6,310 2,046 7,003 3,500 3,122 6,032 3,500 3,500 4030,4031 Payments -in -Lieu of Tax- ASLC 73,207 76,694 46,312 89,061 130,000 44,693 140,685 90,000 90,000 Total Other Taxes 5,957,408 6,349,367 3,570,253 7,670,798 6,808,500 4,213,320 8,864,667 7,318,500 7,318,500 Total Taxes $7,421,769 $7,906,241 $5,143,387 $9,326,014 $8,532,000 $5,217,689 $10,838,703 $9,057,500 $9,082,500 Increase over budgeted amount: $2,306,703 LICENSES & PERMITS: 4100 Building Permits 40,427 98,978 45,777 71,091 65,100 71,942 99,675 70,400 71,000 4101 Taxi Permits 1,037 1,317 868 587 1,100 1,718 1,861 1,000 1,000 4102 Drivers License 15,818 29,910 20,490 9,058 75,000 12,118 14,180 20,000 20,000 4103 Motor Vehicles 60,985 70,826 43,541 22,032 0 35,045 41,860 60,000 60,000 4104 Animal Control License 90 200 235 100 175 85 85 200 250 4105 City Business License 22,510 21,120 22,590 11,670 22,000 21,630 21,575 22,000 22,000 4106 Miscellaneous 3,596 3,701 2,974 2,349 3,150 7,319 7,319 3,150 3,150 4107 Inspection Fees 0 3,553 1,363 1,626 1,650 0 0 1,600 1,660 Total Licenses and Permits $144,463 $229,605 $137,838 $118,513 $168,175 $149,857 $186,555 $178,350 $179,060 Increase over budgeted amount: :i INTERGOVERNMENTAL REVENUE: 4202 Jail Contract 368,952 368,952 368,952 368,952 368,952 184,476 368,952 564,810 564,810 4203 State Dispatch Contract 36,000 36,000 36,000 36,000 36,000 18,000 36,000 36,000 36,000 4204 KPB 911 Dispatch 52,800 52,800 52,800 52,800 52,800 26,400 52,800 52,800 52,800 4206 Raw Fish Tax/ Shared Fish. Bus. Tax 456,144 350,482 179,066 350,482 400,000 5,954 5,954 400,000 400,000 4207 Fisheries Resource Landing Tax 2,477 2,006 2,531 1,861 2,750 1,289 1,289 2,400 2,400 4208 Alaska Marijuana Tax 500 300 0 300 0 0 0 300 300 4251,4252,4253 GenlFund-relatedGrant Revenues 137,990 18,429 49,259 511,830 1,219,910 408,553 25,593 500,000 500,000 Total Intergovernmental $1,054,863 $828,969 $688,608 $1,322,225 $2,080,412 $644,672 $490,588 $1,556,310 $1,556,310 Decrease D- GENERAL FUND Budgeted Revenue Detail 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Acct. # Account Name Actual Actual Actual Actual Budget (9/30) Projections Budget Budget CHARGES FOR SERVICES: General Government 4300 Admin. - Jail 91,513 92,761 110,103 112,537 114,900 86,091 114,788 118,225 118,300 4301 Admin.- Harbor 359,680 365,435 369,820 374,258 382,117 338,616 451,488 465,035 478,980 4302 Admin.- SMIC 96,004 97,540 98,709 99,895 101,993 111,532 148,709 153,170 157,760 4303 Admin. - Parking 11,221 11,400 11,537 11,675 12,025 9,019 12,025 12,385 12,760 4304 Admin.- Electric 938,293 953,306 964,747 976,322 1,005,612 754,209 1,005,612 1,035,780 1,066,855 4305 Admin.- Water 258,849 262,991 262,991 269,340 277,420 208,065 277,420 285,743 294,315 4306 Admin.- Sewer 158,077 160,606 162,533 164,483 169,417 127,069 169,425 172,805 176,261 4307 Copying 9,004 5,666 2,450 1,893 5,750 3,382 5,647 5,000 5,000 4308 Sales Tax Credit 4,000 5,000 4,000 4,000 4,000 2,000 2,667 4,000 4,000 4309 Zoning Fees 1,631 4,314 2,025 4,946 3,250 3,642 5,051 2,000 2,000 4313 Comm Development Print fees 0 0 0 0 0 340 340 0 0 Total General Government $1,928,272 $1,959,019 $1,988,915 $2,019,349 Increase $2,076,484 budgeted $1,643,965 $2,193,172 $116,688 $2,254,143 $2,316,231 Public Safety over amount: 4320 Misc Dog Fees 540 1,139 550 300 550 165 165 500 500 4322 Misc. Dispatching 10,000 10,000 10,000 10,000 10,000 7,500 10,000 0 0 4323 Misc. Police and Jail Revenue 2,135 3,506 1,870 1,925 2,500 1,978 2,749 2,500 2,500 Total Public Safety $12,675 $14,645 $12,420 $12,225 Increase $13,050 budgeted $9,643 $12,914 -$136 $3,000 $3,000 Public Works over amount: 4331 Shop Work Orders 4,950 2,721 1,474 2,521 1,775 868 1,039 2,200 2,200 Total Public Works $4,950 $2,721 $1,474 $2,521 Decrease $1,775 budgeted $868 $1,039 $2,200 $2,200 Parks & Recreation over amount: -$736 4340 Public Use 832 3,752 0 0 100 56 56 0 0 4342 Class Registrations 39,717 53,273 2,983 1,409 0 315 315 1,500 2,000 4343 Facility Rental 6,821 9,404 4,277 28 0 8,881 8,881 9,000 9,180 4345 Special Events 17,572 20,922 6,751 12,928 19,750 12,616 13,759 19,917 20,315 4347 Shower Fees 20,014 21,222 9,581 7,832 19,500 0 0 0 0 4349 Pavilion Fees 7,570 10,684 4,711 6,958 4,750 7,948 7,948 10,809 11,025 4350 Camping Fees, dry and tent 500,977 538,325 421,664 960,360 1,000,000 793,018 795,000 972,375 991,823 4351 Campground Utility Sites 338,077 353,383 208,907 400,138 450,000 588,029 590,000 675,000 700,000 4356 Cemetery Plot Fees 1,869 500 0 0 400 0 0 300 300 4357 Memorial Bench Fees 0 0 1,000 6,485 3,000 0 0 1,000 1,000 4358 Camping Reservation Cancellation Fees 0 0 0 0 50,000 65,466 65,466 51,000 52,020 Total Parks & Recreation $933,449 $1,011,465 $659,874 $1,396,138 $1,547,500 $1,476,329 $1,481,425 $1,740,901 $1,787,663 GENERAL FUND Budgeted Revenue Detail 2022 YTD 2018 2019 2020 2021 2022 Actuals 2023 2024 Acct. # Account Name Actual Actual Actual Actual Budget (9/30) Projections Budget Budget Library 4370 Service Revenue 14,340 13,687 3,631 7,841 12,200 13,240 16,873 10,695 10,909 4371 Circulation Revenue 3,986 3,316 582 34 3,325 143 35- 198 202 4373 Museum Revenue 10,318 10,636 482 7,125 11,075 12,690 12,690 7,568 7,720 Total Library $28,644 $27,638 $4,695 $15,000 Increase $26,600 budgeted $26,073 $29,916 $18,461 $18,831 Rents & Leases over amount: $3,316 4380 Land Rent & Lease 43,800 41,900 46,100 50,300 42,500 40,350 55,835 50,000 50,000 4382 Jail Facility Rent 30,000 30,000 30,000 30,000 30,000 22,500 30,000 30,000 30,000 4383 Municipal Building Rent 109,022 42,611 64,940 31,005 52,200 0 0 30,000 30,000 Total Rents & Leases 182,822 114,511 141,040 111,305 124,700 62,850 85,835 110,000 110,000 Total Charges for Services $3,090,812 $3,129,999 $2,808,417 $3,556,538 $3,790,109 $3,219,728 $3,804,301 $4,128,705 $4,237,925 4400 FINES AND BAILS: 14,317 9,496 11,075 22,308 Increase 15,700 budgeted 20,482 31,023 $ 15,323 16,500 16,500 PENALTIES &INTEREST: over amount: 4500 Investments 85,668 232,520 149,592 30,583 0 -38,057 -55,406 0 0 4501 Penalties & Interest 1,579 2,031 825 592 1,500 999 1,484 1,000 1,000 Total Penalties and Interest $87,247 $234,551 $150,417 $31,175 $1,500 -$37,058 -$53,922 $1,000 $1,000 MISCELLANEOUS: 4610 Sales of Surplus Equipment 4,910 90 125 66,307 0 0 0 5,000 5,000 4611 Gravel Sales 0 0 38,535 246,279 225,000 60,214 68,938 225,000 225,000 4620 Franchise Fee- Refuse 17,660 27,373 22,833 25,050 22,000 22,646 28,873 25,750 25,750 4630 City Clerk Fees 213 120 153 60 0 60 60 100 100 4633 Vending Machine Fees 600 600 300 600 0 0 0 250 250 4639-5911 Other Miscellaneous 136,369 4,683 6,600 29,469 0 498 1,572 0 0 Total Miscellaneous $159,752 $32,866 $68,546 $367,765 $247,000 $83,418 $99,443 $256,100 $256,100 Total General Fund Revenue $11,973,223 $12,371,726 $9,008,288 $14,744,538 $14,834,896 $9,298,788 $15,396,691 $15,194,465 $15,329,395 City of Seward Budgeted & Actual Personnel Comparison 2019-2024 Budgeted Personnel Comparison 2019 2020 2021 2022 2023 2024 General Fund $ 7,528,119 $ 8,150,396 $ 8,415,237 $ 9,008,265 $ 9,417,442 $ 9,808,720 Enterprise Funds $ 3,781,094 $ 3,972,433 $ 4,047,427 $ 4,618,434 $ 4,352,783 $ 4,432,187 Total: $ 11,309,213 $ 12,122,829 $ 12,462,664 $ 13,626,699 $ 13,770,225 $ 14,240,907 increase over 2019 budgeted number: 7.1% 10.10/0 20.4% 21.0% 25.9% % increase over 2020 budgeted number: 2.8% 12.4% 13.5% 17.4% % increase over 2021 budgeted number: 9.3% 10.4% 14.2% % increase over 2022 budgeted number: 1.00/0 4.5% % increase over 2023 budgeted number: 3.4% Actual Personnel Comparison 2022 Projected 2019 2020 2021 Actual General Fund $ 7,215,928 $ 5,624,025 $ 7,154,650 $ 7,822,427 Enterprise Funds $ 3,799,073 $ 3,686,565 $ 3,842,540 $ 3,538,705 Total: $ 11,015,001 $ 9,310,589 $ 10,997,190 $ 11,361,132 % increase over 2019 actual number: -15.4% -16.0% 3.1% % increase over 2020 actual number: 18.00/0 22.0% % increase over 2021 actual number: 3.3% Cif of Seward 2023/2024 operub'n� �u� of City of Seward 2023/2024 Budget Table of Contents Budget Transmittal Letter........................................................................Page 5 Balance Overview by Fund....................................................................... Page 11 General Fund Budgeted Statement of Revenues, Expenditures, Other Financing Sources (Uses) and Changes inFund Balance................................................................................... Page 14 Revenues by Department......................................................................Page 15 Non -Personnel Expenditures by Department ........................................... Page 16 Personnel Expenses by Department....................................................... Page 17 Revenue Detail..................................................................................... Page 18 Revenue and Expenses by Department Council and Clerk............................................................................... Page 21 Historic Preservation.......................................................................... Page 22 Port and Commerce Advisory Board .................................................... Page 23 Planning& Zoning............................................................................. Page 24 CityManager..................................................................................... Page 25 MIS.................................................................................................. Page 26 Community Development................................................................... Page 27 Finance............................................................................................. Page 28 General Services................................................................................ Page 29 Police Department............................................................................. Page 30 Jail................................................................................................... Page 31 AnimalControl................................................................................... Page 32 Fire Department................................................................................ Page 33 Volunteers (Fire)................................................................................ Page 34 Emergency Preparedness................................................................... Page 35 Seward Volunteer Ambulance Corp ...................................................... Page 36 Building Inspection............................................................................ Page 37 Public Works — Streets....................................................................... Page 38 Public Works — City Shop.................................................................... Page 39 Public Works — Municipal Buildings ......................................................Page 40 Parks & Recreation — Admin............................................................... Page 41 Parks & Recreation — Maintenance...................................................... Page 42 Parks & Recreation — Campgrounds..................................................... Page 43 Parks & Recreation — Cemetery ........................................................... Page 44 Parks & Recreation — Sports & Rec......................................................Page 45 Parks & Recreation — Boys & Girls Club................................................Page 46 Library & Museum............................................................................. Page 47 DebtService...................................................................................... Page 48 Interfund Transfers.............................................................................. Page 49 Enterprise Funds Revenue by Department......................................................................... Page 51 Non -Personnel Expenses by Department .................................................. Page 52 Personnel Expenses by Department......................................................... Page 53 Harbor Revenue and Expenditures................................................................. Page 55 Page 2 of 114 General Operations............................................................................Page 56 Administration................................................................................... Page 57 Floats, Docks and Wharves................................................................. Page 58 50-ton Boat Lift................................................................................. Page 59 Electrical System............................................................................... Page 60 DebtService...................................................................................... Page 61 Budgeted Statement of Cash Flow ....................................................... Page 62 SMIC Revenue and Expenditures................................................................. Page 64 General............................................................................................. Page 65 SMICBasin....................................................................................... Page 66 330-ton Lift.......................................................................................Page 67 Syncrolift Operations.......................................................................... Page 68 Budgeted Statement of Cashflow........................................................ Page 69 Parking Revenue and Expenditures................................................................. Page 71 General Revenue............................................................................... Page 72 General Expense................................................................................ Page 73 Budgeted Statement of Cashflow........................................................ Page 74 Electric Revenue and Expenditures................................................................. Page 76 General Operations Revenue.............................................................. Page 77 General Operations Expenditures........................................................ Page 78 Administration................................................................................... Page 79 Transmission OP & Maintenance......................................................... Page 80 Distribution OP & Maintenance............................................................ Page 81 Wholesale Power Costs...................................................................... Page 82 WorkOrders..................................................................................... Page 83 DebtService...................................................................................... Page 84 Budgeted Statement of Cashflow........................................................ Page 85 Water Revenue and Expenditures................................................................. Page 87 General Revenue............................................................................... Page 88 General Expense................................................................................ Page 89 WaterSMIC....................................................................................... Page 90 DebtService...................................................................................... Page 91 Budgeted Statement of Cashflow........................................................ Page 92 Waste Water Revenue and Expenditures................................................................. Page 94 General Revenue............................................................................... Page 95 General Expenditures.........................................................................Page 96 Waste Water SMIC............................................................................. Page 97 DebtService...................................................................................... Page 98 Budgeted Statement of Cashflow........................................................ Page 99 Hospital and Seward Mountain Haven Revenue and Expenditures................................................................. Page 101 Healthcare Revenue and Expense....................................................... Page 102 Hospital Budgeted Statement of Cashflow............................................ Page 103 Page 3 of 114 Seward Mountain Haven Revenue and Expenditures.............................Page 104 Seward Mountain Haven Revenue and Expense .................................... Page 105 Seward Mountain Haven Budgeted Statement of Cash Flow ..................Page 106 Motor Pool Revenue and Expenditures Overview .................................................... Page 108 Motor Pool Revenue and Expense......................................................... Page 109 Budgeted Statement of Cashflow.......................................................... Page 110 Capital Improvement Plan GeneralFund....................................................................................... Page 112 Enterprise Fund....................................................................................Page 113 Page 4 of 114 - City of Seward 2023/2024 Budget Transmittal Letter To: Honorable Mayor McClure and City Council Members From: Janette Bower, City Manager Re: 2023/2024 City of Seward Budget The 2023/2024 City of Seward Operating Budget and Six -Year Capital Improvement Plan is respectfully submitted to you for your consideration. The budgets include the operating budgets for the general fund, the eight enterprise funds: Harbor, Harbor Seward Marine Industrial Center (SMIC), Parking, Electric, Water, Wastewater, Healthcare, Seward Mountain Haven and one internal service fund, Motor Pool. General Fund Operating Budget Overview 2023 2024 Operating Revenue: $ 15,191,816 Operating Revenue: $ 15,328,692 Net Transfers: $ 844,019 Net Transfers: $ 812,557 Total: $ 16,035,835 Total: $ 16,141,249 General Fund Operating Budget The 2023 General Fund operating revenue represents a 9.8% increase over 2022. The tax revenue line items have been increased as follows: Sales Tax. The proposed sales tax revenue amount is $6,500,000 and represents an 8% increase over the 2022 budget. Please note the budgeted sales tax revenue for 2022 is $6,000,000. The projected revenue is $7,800,000, a 30% increase over the budgeted amount. Although the projections are very good, I chose to go with a conservative increase. Personal Property. The proposed personal property revenue amount is $465,000 and represents a 3% decrease over the 2022 budget. Hotel/Motel Tax. The hotel/motel revenue amount is $725,000 and represents a 7% increase over the 2022 budget. Please note the budgeted sales tax revenue for 2022 is $675,000. The projected revenue is $725,000, a 7% increase over the budgeted amount. Although the projections are very good, I chose to go with a conservative increase. The 2024 General Fund operating revenue represents a .66 % increase over 2023. The tax revenue line items have been increased as follows: • Real property tax increase by 2% over 2024. The slight increase is due to anticipated new homes. The Camping Fees; dry and tent revenue slightly increased from $972,375 to $991,823. The proposed Campground Utility Sites revenue slightly increase from $675,000 to $700,000. The remaining revenue line items have been increased based on historical trends. Page 5 of 114 2023 Expenditures: $16,035,835 (Personnel - $9,417,422 & Non -personnel - $6,618,393) 2024 Expenditures: 16,141,249 (Personnel - $9,808,720 & Non -personnel - $6,332,529) Personnel Expenses The 2023 personnel expenses reflect a 4.5% increase in the personnel expenses over 2022. The major factors for the increase are: ➢ Salary Expenses — in 2023 the following changes will be made: 0 2.5% cost of living adjustment; o Defunding the Finance Director position; o Defunding the Police Department Corporal Position; o Full-time animal control officer assistant position (previously part-time); o Animal Control Officer position becomes a supervisory position; o New firefighter position; o New maintenance position in Parks & Recreation. ➢ PERS —PERS liability continues to be 22%, which includes the current liability and past liability. The percentage is applied to the salaries line items within each department. ➢ Health Insurance Costs — health insurance costs have increased by 8% for 2023. The 2024 personnel expenses reflect a 4.15% increase in the personnel expenses over 2023. General Fund Non -Personnel Line Items The 2023 non -personnel line items have increased 18% over 2022. The 2024 non -personnel line item decreased by 4.32% over 2023. The 2023 increases are attributed to: ➢ Postage and freight increased by 2% annually due to increased costs; ➢ Utilities increased by 5% annually due to increased costs; ➢ Heating oil increased by 5% annually due to increased costs; ➢ Gas & Lube due increased by 5% annually due to increased fuel costs; ➢ Software/SaaS Subscriptions increased by $119,000 due immediate upgrade needs throughout our IT systems. In 2024, the amount is reduced to $79,000. Please note that I am research setting up a fund similar to the Motor Pool Fund to address the IT needs; ➢ Contracted services in the Finance budget was increased for the Carmen Jackson CPA contract in 2023. The amount is reduced in 2024 in anticipation of a new finance director; ➢ Contributions to the Chamber of Commerce increased over 2022 to a set amount of $300,000 for 2023 and 2024. Budget Interfund Transfers The following transfers affect the General Fund Budget: Transfers -in: ➢ 2023 $469,030, 2024 $479,205 from the Boat Harbor Enterprise Fund; ➢ 2023 $138,808, 2024 $141,050 from the Seward Marine Industrial Center Enterprise Fund; ➢ 2023 $25,689, 2024 $26,191 from the Parking Enterprise Fund; ➢ 2023 $1,434,746, 2024 1,445,198 from the Electric Enterprise Fund; ➢ 2023 $142,575, 2024 $144,983 from the Water Enterprise Fund; ➢ 2023 $124,172, 2024 $126,931 from the Wastewater Enterprise Fund; ➢ 2023 $60,000, 2024 $0 from the Capital Acquisition Fund for cemetery capital improvements; ➢ 2023 $90,000 2024 $90,000 from the Commercial Vessel Tax Fund. Page 6 of 114 Transfers to Other Funds: ➢ 2023 $1,625,000, 2024 $1,625,000 to the Hospital Debt Service Fund; ➢ 2023 $16,000, 2024 $16,000 to the Sewer Enterprise Fund. Enterprise Funds Overview Harbor Enterprise Fund The Harbor Enterprise Fund consists of the following cost centers: Float System, Wharves and Docks, 50- Ton Boatlift, Harbor Electrical System, Harbor General, Harbor Administration, Harbor Debt Service, and accounts for harbor and marine services provided to the public in the harbor basin. Revenues are based on user fees and charges, and the Harbor Enterprise Fund is maintained on the accrual basis of accounting. The 2023 Harbor Enterprise Fund operating revenues represent a 10% increase over 2022. The 2024 Harbor Enterprise Fund operating revenues represent a 2% increase over 2023. The 2023 Harbor Enterprise Fund operating expenses before depreciation represent a 1.6% increase over 2022. The 2024 Harbor Enterprise Fund operating expenses before depreciation represent a 2.4% increase over 2023. Seward Marine Industrial Center (SMIC) Enterprise Fund The SMIC Enterprise Fund consists of the following cost centers: SMIC Basin, 330-ton Travel Lift, Syncrolift Operations, and SMIC General. This Fund represents the activities of the marine industrial operations conducted on the east side of Resurrection Bay. The City of Seward owns, but does not operate, the Syncrolift. The Syncrolift facility is operated through a lease and a management and operating agreement. The costs associated with the Syncrolift in this budget are associated with insurance, depreciation, amortization, and administrative costs allocated from the Harbor Enterprise Fund and the General Fund, associated with managing the SMIC operations. The 2023 SMIC Enterprise Fund operating revenues represent a 17% increase over 2022. The 2023 SMIC Enterprise Fund operating expenses before depreciation represent an 54% increase over 2022 due to reallocation of salary expenses from the Harbor fund. Parking Enterprise Fund The Parking Enterprise Fund is established to create a funding source for replacement of existing parking lots, including costs of maintain and upgrading the parking lots in the harbor and downtown areas. The primary revenue source of this fund is parking fees. The primary expenses of this fund are maintenance and repair of the parking lots (sealing, striping, signage, repaving) and personnel costs associated with enforce financial records of the Parking Enterprise Fund are maintained on the accrual basis of accounting. The 2023 Parking Fund operating revenues represent a near zero percent increase over 2022. The decrease is due to less parking compliance in the harbor area. Please note that a plan is being developed to address this issue. The 2024 Parking Fund operating revenues represent a 2% increase over 2023. The 2023 Parking Fund operating expenses represent a 40% decrease from 2022 due to one time expense Page 7 of 114 for parking meters in 2022. The 2024 Parking Fund operating expenses represent a 2% increase over 2023. Electric Enterprise Fund The Electric Enterprise Fund is established to account for the provision of electrical service to the residents to the City and other areas within the electrical service area. The primary revenues of the Electric Enterprise Fund are charges to various user classes: residential, small general service, large general service, harbor power sales, industrial sales and street and yard lights. The financial records of the Electric Enterprise Fund are maintained on the accrual basis of accounting. The 2023 Electric Enterprise Fund operating revenues represent a 1% decrease under 2022 budgeted numbers. The 2024 Electric Enterprise Fund operating revenues represent a 1% increase over 2023 budgeted numbers. The 2023 Electric Enterprise Fund operating expenses before depreciation represent a 12% decrease under 2022 budgeted numbers due to the reduction in some contractual expenses. The 2024 Electric Enterprise Fund operating expenses before depreciation represent a 3.5% decrease under 2023 budgeted numbers. Water Enterprise Fund The Water Enterprise Fund accounts for the provision of public drinking water to the community of Seward. Revenues are based on user chargers to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, boat harbor, and industrial. The financial records of the Water Enterprise Fund are maintained on the accrual basis of accounting. The 2023 Water Enterprise Fund operating revenues represent a 5.75% increase over 2022 budgeted numbers. The 2024 Water Enterprise Fund operating revenues represent a 2% increase over 2023 budgeted numbers. The 2023 Water Enterprise Fund operating expenses before depreciation represent 7% increase over 2022 budgeted numbers. The 2024 Water Enterprise Fund operating expenses before depreciation represent a 3% increase over 2023 budgeted numbers. Wastewater Enterprise Fund The Wastewater Enterprise Fund accounts for the provision of sewage treatment and disposal services to the community of Seward. Revenues are based on user charges to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, and Industrial. The financial records of the Wastewater Enterprise Fund are maintained on the accrual basis of accounting. The 2023 Wastewater Enterprise Fund operating revenues represent a 1% increase over 2022 budgeted numbers. Page 8 of 114 The 2023 Wastewater Enterprise Fund operating revenues represent a 2.7% increase over 2023 budgeted numbers. The 2023 Wastewater Enterprise Fund operating expenses before depreciation represent a 5% decrease under 2023 budgeted numbers. The 2024 Wastewater Enterprise Fund operating expenses before depreciation represent a 2.5% increase over 2023 budgeted numbers. Healthcare and Seward Mountain Haven Enterprise Funds The Healthcare Enterprise Fund accounts for operating and capital costs associated with Providence Seward Medical Center (PSMC). PSMC's operations presently include the hospital and emergency room. Beginning in 2014, the primary care clinic transitioned to a federally qualified health center and operations of the clinic are accounted for in a separate special revenue fund which is not part of the City's budget process. The Seward Mountain Haven Enterprise Fund was established to account for the accumulation of resources to repay $27,000,000 in revenue bonds issued on March 18, 2008, to construct, equip, and furnish a new long-term care facility. These bonds were refinanced in 2016, with an outstanding principal balance on January 1, 2023, of $13,350,000. The revenue source to cover capital costs and operational shortfalls, if any, come from proceeds of a 1% sales tax, equal to one-fourth of the General Fund's 4% sales tax revenue. Bond covenants require the sales tax be made available first to cover debt service on long-term care facility bonds. The Healthcare Enterprise non -personnel expenditures represent a 2% increase over 2023 budgeted numbers. The Seward Mountain Haven operating revenues represent a 16% increase. The Seward Mountain Haven non -personnel costs represent a 2% increase over 2022 budgeted numbers. Internal Service Fund Motor Pool Fund The Motor Pool Fund is an Internal Service Fund established to accumulate resources to replace City vehicles and heavy equipment, including fire trucks, road graders, snow removal equipment, fleet vehicles, trailers, rescue and response vehicles, dump trucks, etc. City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and heavy equipment, with funds accumulating to finance their replacement. This funding mechanism reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the impact of large purchases on the annual operating budgets by spreading the costs of the assets over their respective useful lives. Motor Pool Revenue: ➢ $329,000 transfer from the General Fund; ➢ $257,000 transfer from the Enterprise Funds. Page 9 of 114 Motor Pool Expenditures: ➢ There are $735,000 in planned expenditures for 2023 and $377,000 planned for 2024. Page 10 of 114 City of Seward Balance Overview by Fund Fiscal Year 2023 and 2024 Budget 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Change Budget % Change GENERAL FUND Revenue $12,814,693 $9,941,142 $15,212,200 $13,688,986 $15,191,816 10.98 $15,328,692 0.90 Net Transfers $159,175 $640,660 -$629,137 $913,191 $844,019 (7.57) $812,557 (3.73) Total Revenue $12,973,868 $10,581,802 $14,583,063 $14,602,177 $16,035,835 9.82% $16,141,249 0.66% Personnel Expenses $6,473,197 $5,158,461 $6,676,883 $9,008,265 $9,417,442 4.54 $9,808,720 4.15 Non -Personnel Expenses $5,009,251 $5,230,739 $6,546,396 $5,593,912 $6,618,393 18.31 $6,332,529 (4.32) Total Expenditures $11,482,449 $10,389,200 $13,223,279 $14,602,177 $16,035,835 9.82% $16,141,249 0.66% Difference (Revenue -Expenses) $1,491,419 $192,602 $1,359,784 $0 $0 0.00% $0 0.00% HARBOR ENTERPRISE FUND Revenue $2,924,247 $2,865,242 $3,038,485 $2,719,953 $3,706,994 36.29 $3,821,673 3.09 Net Transfers -$697,886 -$695,290 -$609,379 -$415,396 -$469,030 12.91 -$479,205 2.17 Total Revenue $2,226,361 $2,169,952 $2,429,106 $2,304,557 $3,237,964 40.50% $3,342,468 3.23% Personnel Expenses $961,805 $923,307 $954,164 $1,136,970 $1,155,662 1.64 $1,172,657 1.47 Non -Personnel Expenses $2,647,817 $3,161,676 $2,649,456 $3,419,755 $3,451,344 0.92 $3,509,073 1.67 Total Expenditures $3,609,622 $4,084,983 $3,603,620 $4,556,725 $4,607,006 1.10% $4,681,730 1.62% Difference (Revenue-Expenses) -$1,383,261 -$1,915,030 -$1,174,514 -$2,252,168 -$1,369,042 -39.21% -$1,339,262 -2.18% SMIC ENTERPRISE FUND Revenue $671,391 $699,977 $734,351 $701,550 $812,035 15.75 $824,868 1.58 Net Transfers $128,508 -$70,759 -$76,505 -$129,441 -$138,808 7.24 -$141,050 1.62 Total Revenue $799,899 $629,218 $657,846 $572,109 $673,227 17.67% $683,818 1.57% Personnel Expenses $161,402 $151,176 $165,879 $160,560 $372,053 131.72 $378,746 1.80 Non -Personnel Expenses $1,137,080 $1,179,952 $2,022,200 $2,138,610 $2,282,065 6.71 $2,268,558 (0.59) Total Expenditures $1,298,483 $1,331,127 $2,188,079 $2,299,170 $2,654,118 15.44% $2,647,304 -0.26% Difference (Revenue-Expenses) -$498,584 -$701,910 -$1,530,233 -$1,727,061 -$1,980,891 14.70% -$1,963,486 -0.88% PARKING ENTERPRISE FUND Revenue $385,490 $274,421 $432,527 $341,350 $341,418 0.02 $348,206 1.99 Net Transfers -$28,443 -$27,264 -$34,705 -$28,810 -$25,689 (10.83) -$26,191 1.95 Total Revenue $357,047 $247,157 $397,822 $312,540 $315,729 1.02% $322,015 1.99% Personnel Expenses $85,060 $13,069 $6,113 $46,430 $68,581 47.71 $69,945 1.99 Non -Personnel Expenses $99,815 $63,966 $50,409 $221,234 $93,175 (57.88) $94,916 1.87 Total Expenditures $184,875 $77,035 $56,522 $267,664 $161,756 -39.57% $164,861 1.92% Difference (Revenue -Expenses) $172,172 $170,122 $341,300 $44,876 $153,973 243.11% $157,154 2.07% ELECTRIC ENTERPRISE FUND Revenue $12,118,135 $12,203,976 $12,606,676 $13,272,435 $13,192,495 (0.60) $13,323,143 0.99 Net Transfers: -$1,309,346 -$1,297,969 -$1,739,989 -$1,518,021 -$1,434,746 (5.49) -$1,445,198 0.73 Total Revenue $10,808,789 $10,906,007 $10,866,687 $11,754,414 $11,757,749 0.03% $11,877,945 1.02% Personnel Expenses $2,008,519 $1,992,515 $2,126,405 $2,491,722 $1,938,107 (22.22) $1,972,233 1.76 Non -Personnel Expenses $8,871,316 $9,169,784 $9,387,510 $13,017,092 $11,906,883 (8.53) $11,437,881 (3.94) Total Expenditures $10,879,835 $11,162,299 $11,513,915 $15,508,814 $13,844,990 -10.73% $13,410,114 -3.14% Difference (Revenue -Expenses) -$71,045 -$256,292 -$647,229 -$3,754,400 -$2,087,241 -44.41% -$1,532,169 -26.59% WATER ENTERPRISE FUND Revenue $1,532,441 $1,333,760 $1,516,949 $1,430,150 $1,512,339 5.75 $1,542,934 2.02 Net Transfers: -$122,240 -$108,026 -$173,172 -$142,824 -$142,575 (0.17) -$144,983 1.69 Total Revenue $1,410,201 $1,225,734 $1,343,777 $1,287,326 $1,369,765 6.40% $1,397,952 2.06% Personnel Expenses $379,986 $355,261 $305,209 $447,889 $409,190 (8.64) $419,303 2.47 Non -Personnel Expenses $1,143,176 $959,133 $656,305 $847,840 $1,270,226 49.82 $1,300,720 2.40 Total Expenditures $1,523,162 $1,314,395 $961,514 $1,295,729 $1,679,416 29.61% $1,720,023 2.42% Difference (Revenue -Expenses) -$112,961 -$88,661 $382,263 -$8,403 -$309,652 3585.01% -$322,072 4.01% WASTEWATER ENTERPRISE FUND Revenue $1,308,390 $1,272,611 $1,244,172 $1,267,525 $1,282,494 1.18 $1,317,541 2.73 Net Transfers:-$91,147 -$86,656 -$135,180 -$88,701 -$108,172 21.95 -$110,931 2.55 Total Revenue $1,217,243 $1,185,955 $1,108,992 $1,178,824 $1,174,323 -0.38% $1,206,611 2.75% 91,147 86,656 151,180 Personnel Expenses $202,301 $251,236 $284,770 $334,863 $409,190 22.20 $419,303 2.47 Non -Personnel Expenses $862,556 $891,986 $685,198 $1,077,612 $946,447 (12.17) $960,130 1.45 Total Expenditures $1,064,858 $1,143,222 $969,968 $1,412,475 $1,355,637 -4.02% $1,379,433 1.76% Difference (Revenue -Expenses) $152,386 $42,733 $139,024-$233,651-$181,315-22.40%-$172,823 -4.68% Page 11 of 114 City of Seward Balance Overview by Fund Fiscal Year 2023 and 2024 Budget 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Change Budget % Change HOSPITAL/SMH ENTERPRISE FUNDS Revenue $2,960,187 $2,790,207 $3,197,749 $2,911,468 $3,288,812 12.96 $3,384,202 2.90 Net Transfers: $1,200,613 $829,777 $1,629,872 $1,500,000 $1,625,000 8.33 $1,625,000 0.00 Total Revenue $4,160,800 $3,619,984 $4,827,621 $4,411,468 $4,913,812 11.39% $5,009,202 1.94% Personnel Expenses $0 $0 $0 $0 $0 0.00 $0 0.00 Non -Personnel Expenses $4,040,264 $3,755,509 $3,755,595 $3,709,205 $3,790,567 2.19 $3,801,590 0.29 Total Expenditures $4,040,264 $3,755,509 $3,755,595 $3,709,205 $3,790,567 2.19% $3,801,590 0.29% Difference (Revenue -Expenses) $120,536-$135,525 $1,072,026 $702,263 $1,123,245 59.95% $1,207,612 7.51% Page 12 of 114 C7eneraf Fland The General Fund is established to account for City of Seward financial operations which are not accounted for in any other fund. Principal revenue sources include sales tax, payments - in -lieu -of -taxes from City enterprise funds, property tax, intergovernmental revenues, and charges for services. General Fund expenditures are made primarily for the operations of basic municipal services such as police and fire protection, public works, recreation, library, planning, legal, and administration services. Page 13 of 114 Revenue: Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Bails Investment income (loss) Otherrevenues Total Revenue: Expenditures: General Government Public Safety Public Works Parks and Recreation Library Debt Service Total Expenditures: Excess of revenues over(under)expenses Other financing sources (uses): Net Bond proceeds Operating transfers (to) other funds Operating transfers from other funds Net other financing sources (uses) Change in Fund Balance Fund balance beginning of year Fund balance end of year Non -spendable: Inventory, Prepaids, Unrealized gains Restricted: Committed: Working Capital Insurance Reserves Hospital Cash Flow Assigned: Unassigned: Total Fund Balance City of Seward General Fund Budgeted Statement of Revenues, Expenditures Other Financing Sources(Uses)and Changes in Fund Balance Fiscal Year 2023 and 2024 Budget 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Change Budget %Change 7,906,241 5,636,427 9,326,027 8,532,000 9,057,500 6.16 9,082,500 0.28 226,052 136,475 116,886 153,175 178,350 16.44 179,060 0.40 1,213,515 1,078,448 1,239,768 872,002 1,556,310 78.48 1,556,310 0.00 3,127,545 2,809,873 3,639,583 3,790,109 4,126,056 8.86 4,237,222 2.69 9,496 11,075 22,308 15,700 16,500 5.10 16,500 0.00 234,551 150,417 -49,808 79,000 1,000 (98.73) 1,000 0.00 97,293 118,427 917,436 247,000 256,100 3.68 256,100 0.00 $12,814,693 $9,941,142 $15,212,200 $13,688,986 $15,191,816 10.98% $15,328,692 0.90% 3,710,480 3,280,752 4,480,785 4,211,376 5,083,425 20.71 4,912,899 (3.35) 4,005,450 3,117,515 4,486,732 5,432,351 5,645,999 3.93 5,764,067 2.09 1,181,051 1,546,116 1,630,652 1,840,495 2,131,191 15.79 2,440,606 14.52 1,503,635 1,340,371 1,516,089 2,055,785 1,962,021 (4.56) 1,799,159 (8.30) 627,727 649,865 616,045 650,689 797,593 22.58 813,974 2.05 454,106 454,581 492,976 411,481 415,606 1.00 410,544 (1.22) $11,482,449 $10,389,200 $13,223,279 $14,602,177 $16,035,835 9.82% $16,141,249 0.66% $1,332,244 -$448,058 $1,988,921 -$913,191 -$844,019 -7.57% -$812,557 -3.73% 0 0 34,072 0 0 0.00 0 0.00 -2,143,176 -1,200,600 -2,949,985 -1,539,869 -1,641,000 6.57 -1,641,000 0.00 2,302,351 1,841,260 2,286,776 2,453,060 2,485,019 1.30 2,453,557 (1.27) 159,175 640,660 -629,137 913,191 844,019 -7.57% 812,557 -3.73% $1,491,419 $192,602 $1,359,784 $0 $0 0.00% $0 0.00% $8,540,289 $10,031,708 $10,224,310 $11,584,094 $11,584,094 0.00% $11,584,094 0.00% 439,653 442,217 545,560 545,560 556,471 2.00 567,601 2.00 0 0 0 0 0 0 0 0 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 0.00 1,500,000 0.00 0 0 0 0 0 0.00 0 0.00 500,000 500,000 500,000 500,000 500,000 0.00 500,000 0.00 574,777 612,487 575,000 592,250 601,134 1.50 610,151 1.50 7,017,278 7,169,606 8,463,533 8,446,282 8,426,489 (0.23) 8,406,343 (0.24) $10,031,708 $10,224,310 $11,584,094 $11,584,094 $11,584,094 0.00% $11,584,094 0.00% Page 14 of 114 City of Seward General Fund Revenues by Department 2019 2020 2021 2022 2022 2023 2022-23 2024 2023-24 Account Description Actual Actual Actual Budget YTD(9/30) Budget % Change Budget % Change 010000000 General Revenues 10,591,347 7,660,540 12,697,146 12,568,844 7,329,396 12,518,664 (0.40) 12,606,205 0.70 010001110 Council & Clerk 21,240 22,743 11,730 22,000 23,408 23,120 5.09 23,120 0.00 010001122 Community Development 600 1,063 3,185 750 3,642 2,000 166.67 2,000 0.00 01000 1210 Police 203,041 166,551 131,814 176,300 103,293 173,800 (1.42) 173,800 0.00 010001211 Jail 398,952 398,952 398,952 398,952 206,976 564,810 41.57 564,810 0.00 010001212 Animal Control 1,339 785 400 725 1,750 700 (3.45) 750 7.14 010001221 Fire Volunteers 2,668 20,201 4,979 4,500 4,766 4,500 0.00 4,500 0.00 010001250 Building Inspection 102,531 47,140 72,717 66,750 71,942 72,000 7.87 72,660 0.92 01000 1312 City Shop 2,721 1,474 2,472 1,775 868 1,608 (9.42) 1,656 3.00 010001350 Municipal Buildings (City ball, Annex, Community Center) 42,611 64,940 31,005 52,200 0 65,000 24.52 65,000 0.00 010001400 Parks&Rec Admin 100 0 2,505 1,250 2,255 1,200 (4.00) 1,200 0.00 01000 1410 Parks&Rec Maintenance 5,878 2,234 6,625 3,000 7,948 2,000 (33.33) 2,000 0.00 010001411 Parks&Rec Campgrounds 896,514 632,458 1,367,316 1,504,750 1,452,737 1,706,535 13.41 1,754,165 2.79 01000 1412 Parks&Rec Cemetery 500 0 0 400 0 0 (100.00) 0 0.00 01000 1420 Parks&Rec Sports&Rec 44,216 12,333 11,860 18,500 19,557 30,417 64.42 30,995 1.90 01000 1430 Parks&Rec BGC (Preyiously Rec Room/rYC) 39,284 1,679 0 0 0 0 0.00 0 0.00 010001500 Library & Museum 37,846 12,945 22,000 42,010 70,250 25,462 (39.39) 25,831 1.45 Total Revenue $12,391,388 $9,046,036 $14,764,706 $14,862,706 $9,298,788 $15,191,816 2.21% $15,328,692 0.90% Page 15 of 114 City of Seward General Fund NonPersonnel Expenditures by Department 2019 2020 2021 2022 2022 2023 2022-23 2024 2023-24 Account Description Actual Actual Actual Budget YTD(9/30) Budget % Change Budget % Change 010001110 Council & Clerk 393,620 388,291 690,961 458,550 339,547 493,220 7.56 487,337 (1.19) 010001111 Historic Preservation Commission 54 3,455 216 2,725 314 2,010 (26.24) 2,010 0.00 01000 1114 PACAB 16 250 0 2,225 135 1,250 (43.82) 1,250 0.00 01000 1115 Planning & Zoning 0 3,078 0 18,050 534 6,227 (65.50) 6,557 5.30 01000 1120 City Manager 149,926 58,882 94,537 91,450 58,617 105,944 15.85 106,794 0.80 01000 1121 MIS 74,442 81,043 59,463 186,717 127,563 245,806 31.65 182,599 (25.71) 01000 1122 Community Development 27,883 21,034 43,598 651,055 429,269 232,892 (64.23) 233,403 0.22 01000 1140 Finance 79,907 96,213 133,872 125,645 424,668 542,985 332.16 194,852 (64.11) 01000 0900 Debt Service - General 454,106 454,581 441,404 411,481 214,678 415,606 1.00 410,544 (1.22) 010001180 General Services 657,296 564,657 558,128 411,467 518,277 660,754 60.58 674,104 2.02 01000 1210 Police 350,143 804,319 452,251 414,100 326,529 534,242 29.01 449,392 (15.88) 01000 1211 Jail 157,468 189,599 212,465 203,963 143,119 188,895 (7.39) 192,659 1.99 010001212 Animal Control 11,742 2,105 13,503 28,975 12,564 49,644 71.33 49,618 (0.05) 01000 1220 Fire 237,736 294,315 311,335 426,525 296,868 375,825 (11.89) 469,366 24.89 010001221 Fire Volunteers 71,160 81,943 70,475 138,950 92,204 125,901 (9.39) 125,647 (0.20) 01000 1222 Emergency Preparedness 14,630 7,785 17,229 50,200 19,041 26,814 (46.59) 25,341 (5.49) 01000 1223 SVAC 24,087 26,039 25,466 37,350 32,007 40,950 9.64 41,280 0.81 01000 1250 Building Inspection 9,884 17,301 20,123 34,925 21,771 39,603 13.39 38,734 (2.19) 010001310 Streets(Comeweowan snow&me) 266,414 445,612 416,278 1,827,688 1,544,901 753,693 (58.76) 1,061,988 40.90 01000 1312 City Shop 114,920 162,873 162,409 188,887 154,871 168,945 (10.56) 173,693 2.81 010001350 Municipal Buildings (City H,11,A-, Commonrty Ce,ce,) 141,387 145,901 149,813 222,815 164,661 250,470 12.41 225,340 (10.03) 010001400 Parks&Rec Admin 15,139 16,858 20,708 22,425 16,471 30,220 34.76 30,943 2.39 01000 1410 Parks&Rec Maintenance 111,927 89,528 222,557 175,550 94,265 158,455 (9.74) 150,962 (4.73) 01000 1411 Parks&Rec Campgrounds 287,024 246,711 366,202 530,135 352,489 382,156 (27.91) 262,562 (31.29) 01000 1412 Parks&Rec Cemetery 1,665 8,401 8,093 112,150 26,760 108,502 (3.25) 52,410 (51.70) 01000 1420 Parks&Rec Sports&Rec 91,081 76,852 45,290 123,795 42,550 147,586 19.22 148,080 0.33 01000 1430 Parks&Rec BGC(prei-o Rec Room/TYC) 79,825 222,029 199,284 239,850 146,445 236,125 (1.55) 236,130 0.00 010001500 Library & Museum 248,001 221,896 236,761 251,210 190,958 293,673 16.90 298,934 1.79 $ 4,071,483 $ 4,731,550 $ 4,972,421 $ 7,388,859 $ 5,792,076 $ 6,618,393 -10.43% $ 6,332,529 -4.32% Page 16 of 114 City of Seward General Fund Personnel Expenses by Department 2019 2020 2021 2022 2022 2023 2022-23 2024 2023-24 FIFE Account Description Actual Actual Actual Budget YTD(9/30) Budget % Change Budget % Change 23/24 010001110 Council & Clerk 305,780 278,212 285,743 376,038 283,806 417,989 11.16 427,331 2.23 3.00 010001111 Historic Preservation Commission 5,027 13,633 2,941 29,572 52 8,572 (71.01) 8,572 0.00 - 010001114 PACAB 2,778 10,645 0 22,290 52 0 (100.00) 0 0.00 - 010001115 Planning&Zoning 0 0 0 0 16,906 69,535 100.00 70,450 1.32 0.55 01000 1120 City Manager 438,543 362,855 450,825 617,101 403,316 662,338 7.33 676,925 2.20 4.00 01000 1121 MIS 296,437 356,545 363,012 399,041 302,947 445,975 11.76 456,300 2.32 3.00 010001122 Community Development 256,905 281,708 289,152 381,865 248,543 347,950 (8.88) 357,065 2.62 2.45 01000 1140 Finance 883,047 622,321 759,150 957,747 466,183 839,978 (12.30) 1,027,350 22.31 8.00 010001210 Police 2,047,304 1,144,030 2,018,084 2,632,281 1,666,511 2,573,640 (2.23) 2,631,695 2.26 20.00 01000 1211 Jail 461,465 300,159 468,199 581,889 420,728 673,300 15.71 688,345 2.23 6.00 01000 1212 Animal Control 132,422 165,915 124,020 129,525 86,655 191,090 47.53 195,030 2.06 2.00 01000 1220 Fire 339,083 159,670 351,209 410,023 278,136 483,310 17.87 500,510 3.56 3.50 010001221 Fire Volunteers 3,834 4,163 5,325 7,300 2,204 7,300 0.00 7,300 0.00 - 010001250 Building Inspection 143,773 193,711 268,757 334,745 227,148 335,485 0.22 349,150 4.07 2.50 010001310 Streets(Comeweowan snow&me) 342,868 457,729 519,227 531,831 385,054 586,260 10.23 600,315 2.40 4.25 01000 1312 City Shop 175,701 172,820 162,308 211,976 152,482 217,353 2.54 222,730 2.47 1.35 010001350 Municipal Buildings (City H.11,A..., Commonrty C--) 93,364 75,336 73,243 75,777 54,676 154,470 103.85 156,540 1.34 2.00 010001400 Parks&Rec Admin 924,251 618,007 661,068 901,375 520,737 898,977 (0.27) 918,072 2.12 9.80 01000 1500 Library & Museum 363,347 406,566 352,388 407,889 350,684 503,920 23.54 515,040 2.21 6.00 $ 7,215,928 $ 5,624,025 $ 7,154,650 $ 9,008,265 $ 5,866,820 $ 9,417,442 4.54% $ 9,808,720 4.15% 78 Page 17 of 114 City of Seward General Fund Revenue Detail Account Name 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (9/30) 2023 Budget 2022-23 % Chg 2024 Budget 2023-24 %Chg TAXES: Property Taxes Real Property (3.84 mills) 1,074,015 1,124,269 1,170,662 1,250,000 736,946 1,250,000 0.00 1,275,000 2.00 Personal Property (3.84 mills) 459,790 426,660 463,638 450,000 254,388 465,000 3.33 465,000 0.00 Vehicle Property Tax 23,069 22,205 20,916 23,500 13,035 24,000 2.13 24,000 0.00 Total Property Taxes $1,556,874 $1,573,134 $1,655,216 $1,723,500 $1,004,369 $1,739,000 0.90% $1,764,000 1.44% Other Taxes Sales Tax(4%) 5,674,689 3,304,461 6,861,101 6,000,000 3,844,607 6,500,000 8.33 6,500,000 0.00 Hotel/Motel Room Tax (4%) 591,674 217,434 713,633 675,000 320,898 725,000 7.41 725,000 0.00 Tax Penalties 6,310 2,046 7,003 3,500 3,122 3,500 0.00 3,500 0.00 Payments -in -Lieu of Tax- ASLC* 76,694 46,312 89,061 130,000 44,693 90,000 (30.77) 90,000 0.00 Total Other Taxes 6,349,367 3,570,253 7,670,798 6,808,500 4,213,320 7,318,500 7.49% 7,318,500 0.00% Total Taxes $7,906,241 $5,143,387 $9,326,014 $8,532,000 $5,217,689 $9,057,500 6.16% $9,082,500 0.28% LICENSES & PERMITS: Building Permits 98,978 45,777 71,091 65,100 71,942 70,400 8.14 71,000 0.85 Taxi Permits 1,317 868 587 1,100 1,718 1,000 (9.09) 1,000 0.00 Drivers License 29,910 20,490 9,058 75,000 12,118 20,000 (73.33) 20,000 0.00 Motor Vehicles 70,826 43,541 22,032 0 35,045 60,000 100.00 60,000 0.00 Animal Control License 200 235 100 175 85 200 14.29 250 25.00 City Business License 21,120 22,590 11,670 22,000 21,630 22,000 0.00 22,000 0.00 Miscellaneous 3,701 2,974 2,349 3,150 7,319 3,150 0.00 3,150 0.00 Inspection Fees 3,553 1,363 1,626 1,650 0 1,600 (3.03) 1,660 3.75 Total Licenses and Permits $229,605 $137,838 $118,513 $168,175 $149,857 $178,350 6.05% $179,060 0.40% INTERGOVERNMENTAL REVENUE: Jail Contract 368,952 368,952 368,952 368,952 184,476 564,810 53.08 564,810 0.00 State Dispatch Contract 36,000 36,000 36,000 36,000 18,000 36,000 0.00 36,000 0.00 KPB 911 Dispatch 52,800 52,800 52,800 52,800 26,400 52,800 0.00 52,800 0.00 Raw Fish Tax/ Shared Fish. Bus. Tax 350,482 179,066 350,482 400,000 5,954 400,000 0.00 400,000 0.00 Fisheries Resource Landing Tax 2,006 2,531 1,861 2,750 1,289 2,400 (12.73) 2,400 0.00 Alaska Marijuana Tax 300 0 300 0 0 300 100.00 300 0.00 Genl Fund -related Grant Revenues 18,429 49,259 511,830 1,219,910 408,553 500,000 (59.01) 500,000 0.00 Total Intergovernmental $828,969 $688,608 $1,322,225 $2,080,412 $644,672 $1,556,310 -25.19% $1,556,310 0.00% CHARGES FOR SERVICES: General Government Admin. - Jail 92,761 110,103 112,537 114,900 86,091 118,225 2.89 118,300 0.06 Admin.- Harbor 365,435 369,820 374,258 382,117 338,616 465,035 21.70 478,980 3.00 Admin. -SMIC 97,540 98,709 99,895 101,993 111,532 153,170 50.18 157,760 3.00 Admin.- Parking 11,400 11,537 11,675 12,025 9,019 12,385 2.99 12,760 3.03 Admin.- Electric 953,306 964,747 976,322 1,005,612 754,209 1,035,780 3.00 1,066,855 3.00 Admin. - Water 262,991 262,991 269,340 277,420 208,065 285,743 3.00 294,315 3.00 Admin. - Sewer 160,606 162,533 164,483 169,417 127,069 172,805 2.00 176,261 2.00 Copying 5,666 2,450 1,893 5,750 3,382 5,000 (13.04) 5,000 0.00 Sales Tax Credit 5,000 4,000 4,000 4,000 2,000 4,000 0.00 4,000 0.00 Zoning Fees 4,314 2,025 4,946 3,250 3,642 2,000 (38.46) 2,000 0.00 Comm Development Print fees 0 0 0 0 340 0 0.00 0 0.00 Total General Government $1,959,019 $1,988,915 $2,019,349 $2,076,484 $1,643,965 $2,254,143 8.56% $2,316,231 2.75% Page 18 of 114 City of Seward General Fund Revenue Detail 2019 2020 2021 2022 2022 YTD 2023 2022-23 2024 2023-24 Account Name Actual Actual Actual Budget Actuals (9/30) Budget % Chg Budget %Chg Public Safety Misc Dog Fees 1,139 550 300 550 165 500 (9.09) 500 0.00 Misc. Dispatching 10,000 10,000 10,000 10,000 7,500 0 (100.00) 0 0.00 Misc. Police and Jail Revenue 3,506 1,870 1,925 2,500 1,978 2,500 0.00 2,500 0.00 Total Public Safety $14,645 $12,420 $12,225 $13,050 $9,643 $3,000 -77.01% $3,000 0.00% Public Works Shop Work Orders 2,721 1,474 2,521 1,775 868 2,200 23.94 2,200 0.00 Total Public Works $2,721 $1,474 $2,521 $1,775 $868 $2,200 23.94% $2,200 0.00% Parks & Recreation Public Use 3,752 0 0 100 56 0 (100.00) 0 0.00 Class Registrations 53,273 2,983 1,409 0 315 1,500 100.00 2,000 33.33 Facility Rental 9,404 4,277 28 0 8,881 9,000 100.00 9,180 2.00 Special Events 20,922 6,751 12,928 19,750 12,616 19,917 0.85 20,315 2.00 Shower Fees 21,222 9,581 7,832 19,500 0 0 (100.00) 0 0.00 Pavilion Fees 10,684 4,711 6,958 4,750 7,948 10,809 127.56 11,025 2.00 Camping Fees, dry and tent 538,325 421,664 960,360 1,000,000 793,018 972,375 (2.76) 991,823 2.00 Campground Utility Sites 353,383 208,907 400,138 450,000 588,029 675,000 50.00 700,000 3.70 Cemetery Plot Fees 500 0 0 400 0 300 (25.00) 300 0.00 Memorial Bench Fees 0 1,000 6,485 3,000 0 1,000 (66.67) 1,000 0.00 Camping Reservation Cancellation Fees 0 0 0 50,000 65,466 51,000 2.00 52,020 2.00 Total Parks & Recreation $1,011,465 $659,874 $1,396,138 $1,547,500 $1,476,329 $1,740,901 12.50% $1,787,663 2.69% Library Service Revenue 13,687 3,631 7,841 12,200 13,240 10,695 (12.34) 10,909 2.00 Circulation Revenue 3,316 582 34 3,325 143 198 (94.05) 202 2.02 Museum Revenue 10,636 482 7,125 11,075 12,690 7,568 (31.67) 7,720 2.01 Total Library $27,638 $4,695 $15,000 $26,600 $26,073 $18,461 -30.60% $18,831 2.00% Rents & Leases Land Rent & Lease 41,900 46,100 50,300 42,500 40,350 50,000 17.65 50,000 0.00 Jail Facility Rent 30,000 30,000 30,000 30,000 22,500 30,000 0.00 30,000 0.00 Municipal Building Rent 42,611 64,940 31,005 52,200 0 30,000 (42.53) 30,000 0.00 Total Rents 8, Leases 114,511 141,040 111,305 124,700 62,850 110,000 -11.79% 110,000 0.00% Total Charges for Services $3,129,999 $2,808,417 $3,556,538 $3,790,109 $3,219,728 $4,128,705 8.93% $4,237,925 2.65% FINES AND BAILS: 9,496 11,075 22,308 15,700 20,482 16,500 5.10 16,500 0.00 PENALTIES & INTEREST: Investments 232,520 149,592 30,583 0 -38,057 0 0.00 0 0.00 Penalties & Interest 2,031 825 592 1,500 999 1,000 (33.33) 1,000 0.00 Total Penalties and Interest $234,551 $150,417 $31,175 $1,500 -$37,058 $1,000 -33.33% $1,000 0.00% Page 19 of 114 City of Seward General Fund Revenue Detail Account Name 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD Actuals (9/30) 2023 Budget 2022-23 % Chg 2024 Budget 2023-24 %Chg MISCELLANEOUS: Sales of Surplus Equipment 90 125 66,307 0 0 5,000 100.00 5,000 0.00 Gravel Sales 0 38,535 246,279 225,000 60,214 225,000 0.00 225,000 0.00 Franchise Fee - Refuse 27,373 22,833 25,050 22,000 22,646 25,750 17.05 25,750 0.00 City Clerk Fees 120 153 60 0 60 100 100.00 100 0.00 Vending Machine Fees 600 300 600 0 0 250 100.00 250 0.00 Other Miscellaneous 4,683 6,600 29,469 0 498 0 0.00 0 0.00 Total Miscellaneous $32,866 $68,546 $367,765 $247,000 $83,418 $256,100 3.68% $256,100 0.00% Total General Fund Revenue $12,371,726 $9,008,288 $14,744,538 $14,834,896 $4,084,221 $15,194,465 2.42% $15,329,395 0.89% Page 20 of 114 City of Seward General Fund Council and Clerk (01000-1110) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Revenues: Operating Revenue: 4101 Taxi Permits 1,317 868 587 1,100 1,000 (9.09) 1,000 0.00 4105 Business License 21,120 22,590 11,670 22,000 22,000 0.00 22,000 0.00 4630 City Clerk Fees 120 153 60 - 120 100.00 120 0.00 Total Operating Revenue: $ 21,240 $ 22,743 $ 11,730 $ 22,000 $ 23,120 5.09% $ 23,120 0.00% Total Revenues: $ 21,240 $ 22,743 $ 11,730 $ 22,000 $ 23,120 5.09% $ 23,120 0.00% Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6003 Legislative Stipends 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7000 Audit 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7013 State Lobbying Fees 7014 Federal Lobbying Fees 7021 Legal - Clerk 7022 Software/SaaS Subscription 7215 Operating Supplies 7217 Small Tools & Equipment 7222 Computer Hardware 7223 Furniture 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7800 Sister City Program 7804 Elections 7805 Promotion 7807 Contingency Total Non -Personnel Costs: Total Expenditures: 155,755 150,984 161,966 152 1,622 266 3,544 3,558 4,225 1,383 1,087 787 45,239 39,714 42,288 99,707 81,247 76,211 184,425 220,019 19.30 223,271 1.48 10,000 5,000 (50.00) 5,000 0.00 36,000 36,000 0.00 36,000 0.00 5,225 5,970 14.26 6,060 1.51 1,125 1,000 (11.11) 1,000 0.00 40,175 32,000 (20.35) 33,000 3.13 99,088 118,000 19.09 123,000 4.24 $ 305,780 $ 278,212 $ 285,743 $ 376,038 $ 417,989 11.16% $ 427,331 2.23% 115,755 93,625 127,600 120,175 120,000 (0.15) 120,000 0.00 4,742 5,741 4,937 5,700 6,000 5.26 6,000 0.00 2,173 2,066 1,266 1,500 1,500 0.00 1,500 0.00 3 7 8 - 2,000 100.00 2,000 0.00 3,453 3,469 4,237 4,125 5,010 21.45 5,260 4.99 - - - 20,000 20,000 0.00 20,000 0.00 22,583 20,941 316,610 35,000 10,000 (71.43) 10,000 0.00 84,504 84,504 84,504 85,500 85,500 0.00 85,500 0.00 92,004 92,004 92,004 92,000 92,000 0.00 92,000 0.00 - - - 5,000 5,000 0.00 5,000 0.00 - - - - 31,000 100.00 32,550 5.00 10,909 5,718 7,575 7,500 10,000 33.33 10,000 0.00 1,357 16,053 907 1,500 1,000 (33.33) 1,200 20.00 - - - - 2,500 100.00 7,500 200.00 - - - - 15,000 100.00 - (100.00) 14,622 16,545 25,866 22,450 22,000 (2.00) 22,000 0.00 4,051 415 1,181 4,075 5,000 22.70 5,000 0.00 21,493 7,132 7,499 24,500 26,460 8.00 28,577 8.00 3,148 2,891 3,999 5,000 5,000 0.00 5,000 0.00 - - - 275 - (100.00) - 0.00 4,497 150 1,216 6,250 6,250 0.00 6,250 0.00 3,118 3,010 6,339 10,000 14,000 40.00 14,000 0.00 5,079 2,820 3,420 6,000 6,000 0.00 6,000 0.00 129 31,200 1,793 2,000 2,000 0.00 2,000 0.00 $ 393,620 $ 388,291 $ 690,961 $ 458,550 $ 493,220 7.56% $ 487,337 -1.19% $ 699,400 $ 666,503 $ 976,704 $ 834,588 $ 911,209 9.18% $ 914,668 0.38% Page 21 of 114 City of Seward General Fund Historic Preservation Commission (01000-1111) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 2,388 5,842 7,825 8,400 7.35 8,400 0.00 6001 Overtime - 64 50 - (100.00) - 0.00 6100 Medicare 36 91 250 122 (51.20) 122 0.00 6102 Workers' Compensation 21 44 50 50 0.00 50 0.00 6201 Retirement Benefits 901 3,687 4,321 1,725 - (100.00) - 0.00 6202 Health Insurance 1,680 3,905 (1,380) 19,672 - (100.00) - 0.00 Total Personnel Costs: $ 5,027 $ 13,633 $ 2,941 $ 29,572 $ 8,572 -71.01% $ 8,572 0.00% Non -Personnel Costs: 7004 Insurance - - - 225 630 64.29 630 0.00 7215 Operating Supplies 54 327 32 500 130 (284.62) 130 0.00 7302 Travel & Subsistence - 576 - 1,250 500 (150.00) 500 0.00 7303 Education & Training - 2,552 184 750 750 0.00 750 0.00 Total Non -Personnel Costs: $ 54 $ 3,455 $ 216 $ 2,725 $ 2,010 -26.24% $ 2,010 0.00% Total Expenditures: $ 5,081 $ 17,087 $ 3,156 $ 32,297 $ 10,582 -67.24% $ 10,582 0.00% Page 22 of 114 City of Seward General Fund PACAB (01000-1114) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 1,208 4,278 17,300 (100.00) 0.00 6001 Overtime - - - 0.00 0.00 6100 Medicare 19 65 425 (100.00) 0.00 6102 Workers' Compensation 10 32 790 (100.00) 0.00 6201 Retirement Benefits 493 2,593 3,775 (100.00) 0.00 6202 Health Insurance 1,047 3,676 - 0.00 0.00 Total Personnel Costs: $ 2,778 $ 10,645 $ $ 22,290 $ - -100.00% $ - 0.00% Non -Personnel Costs: 7004 Insurance - - 225 - (100.00) - 0.00 7215 Operating Supplies 16 250 1,000 250 (75.00) 250 0.00 7302 Travel & Subsistence - - 500 500 0.00 500 0.00 7303 Education & Training - - 500 500 0.00 500 0.00 Total Non -Personnel Costs: $ 16 $ 250 $ $ 2,225 $ 1,250 -43.82% $ 1,250 0.00% Total Expenditures: $ 2,794 $ 10,895 $ $ 24,515 $ 1,250 -94.90% $ 1,250 0.00% Page 23 of 114 City of Seward General Fund Planning Zoning (01000-1115) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 7,928 8,760 8,500 44,125 419.12 44,785 1.50 6001 Overtime - - 25 - (100.00) - 0.00 6003 Legislative Stipends - - 8,400 8,400 0.00 8,400 0.00 6100 Medicare 114 142 250 450 80.00 460 2.22 6102 Workers' Compensation 75 69 100 50 (50.00) 50 0.00 6201 Retirement Benefits 2,850 6,164 1,875 9,710 417.87 9,855 1.49 6202 Health Insurance 4,027 6,043 - 6,800 100.00 6,900 1.47 Total Personnel Costs: $ 14,993 $ 21,177 $ $ 19,150 $ 69,535 263.11% $ 70,450 1.32% Non -Personnel Costs: 7002 Postage and Freight 1,000 (100.00) 0.00 7004 Insurance 225 (100.00) 0.00 7006 Legal 5,000 (100.00) 0.00 7009 Contracted Services 6,325 (100.00) - 0.00 7215 Operating Supplies 250 250 100 (60.00) 100 0.00 7301 Subscriptions & Dues - 250 - (100.00) - 0.00 7302 Travel & Subsistence 576 3,000 4,127 37.57 4,457 8.00 7303 Education &Training - 2,252 2,000 2,000 0.00 2,000 0.00 Total Non -Personnel Costs: $ - $ 3,078 $ $ 18,050 $ 6,227 -65.50% $ 6,557 5.30% Total Expenditures: $ 14,993 $ 24,255 $ $ 37,200 $ 75,762 103.66% $ 77,007 1.64% Page 24 of 114 City of Seward General Fund City Manager (01000-1120) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 248,370 256,892 296,130 390,063 423,563 8.59 429,950 1.51 6001 Overtime 16 - - - 50 0.00 50 0.00 6100 Medicare 5,352 4,138 5,105 5,668 6,100 7.61 6,150 0.82 6102 Workers' Compensation 2,324 1,877 1,768 1,793 2,000 11.56 2,000 0.00 6201 Retirement Benefits 81,612 28,484 71,733 83,321 93,125 11.77 94,500 1.48 6202 Health Insurance 100,869 71,464 76,089 136,255 137,500 0.91 144,275 4.93 Total Personnel Costs: $ 438,543 $ 362,855 $ 450,825 $ 617,101 $ 662,338 7.33% $ 676,925 2.20% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7805 Promotion 7807 Contingency 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 6,298 7,529 5,576 6,000 6,000 0.00 6,000 0.00 3,413 55 123 100 125 25.00 128 2.00 7,491 5,731 7,897 4,700 9,785 108.19 10,275 5.01 8,459 - - 5,000 10,000 100.00 10,000 0.00 46,592 2,893 29,869 5,000 5,000 0.00 5,000 0.00 - 104 8 50 100 100.00 100 0.00 1,386 370 517 1,500 1,034 (31.07) 1,086 5.00 13,115 4,133 11,202 7,000 8,500 21.43 8,500 0.00 1,700 29 14 100 300 200.00 300 0.00 720 3,652 5,741 1,500 1,500 0.00 1,500 0.00 2,394 826 2,093 1,000 800 (20.00) 800 0.00 8,140 12,337 14,220 17,000 15,300 (10.00) 15,606 2.00 35,659 13,751 7,462 22,000 25,000 13.64 25,000 0.00 5,549 472 2,904 10,000 10,000 0.00 10,000 0.00 6,510 - - 3,000 5,000 66.67 5,000 0.00 2,500 2,500 2,500 3,000 3,000 0.00 3,000 0.00 - 4,500 4,411 4,500 4,500 0.00 4,500 0.00 $ 149,926 $ 58,882 $ 94,537 $ 91,450 $ 105,944 15.85% $ 106,794 0.80% $ 588,469 $ 421,737 $ 545,361 $ 708,551 $ 768,282 8.43% $ 783,719 2.01% Page 25 of 114 City of Seward General Fund MIS (01000-1121) Expenditure by Department 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2022-23 % Chg 2024 Budget 2023-24 % Chg Expenditures: Personnel Costs: 6000 Salaries 165,476 198,193 203,971 240,575 277,875 15.50 282,050 1.50 6001Overtime 809 958 706 1,375 500 (63.64) 500 0.00 6100 Medicare 2,437 3,119 3,295 3,525 3,600 2.13 3,650 1.39 6102 Workers' Compensation 1,535 1,465 1,128 1,125 1,300 15.56 1,300 0.00 6201 Retirement Benefits 59,220 67,019 74,231 52,400 59,900 14.31 60,800 1.50 6202 Health Insurance 66,960 85,791 79,681 100,041 102,800 2.76 108,000 5.06 Total Personnel Costs: $ 296,437 $ 356,545 $ 363,012 $ 399,041 $ 445,975 10.52% $ 456,300 -2.32% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7022 Software/SaaS Subscription 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education &Training 7810 Miscellaneous Expense Total Non -Personnel Costs: Total Expenditures: 3,485 4,696 4,543 5,000 62 79 1 100 7 6 1 3,552 3,954 5,308 4,675 - - - 500 5,071 9,200 1,759 77,342 - 40 - - 48,271 23,983 21,362 26,000 1,257 5,000 - 15,000 3,986 13,892 13,926 32,000 - - - 400 4,178 14,481 6,690 19,500 2,237 2,344 129 3,000 2,336 3,366 5,744 3,000 - 2 - 200 5,500 10.00 5,500 0.00 50 (50.00) 50 0.00 50 100.00 50 0.00 6,415 37.22 6,735 4.99 500 0.00 500 0.00 10,000 (87.07) 10,000 0.00 119,000 100.00 79,000 (33.61) 100 100.00 105 5.00 10,000 (61.54) 10,000 0.00 5,000 (66.67) 5,000 0.00 12,500 (60.94) 12,500 0.00 8,000 100.00 8,000 0.00 55,000 100.00 30,000 (45.45) 400 0.00 400 0.00 5,496 (71.82) 6,595 20.00 4,595 53.17 4,963 8.00 3,000 0.00 3,000 0.00 200 0.00 200 0.00 $ 74,442 $ 81,043 $ 59,463 $ 186,717 $ 245,806 31.65% $ 182,598-25.71% $ 370y879 $ 437,588 $ 422,475 $ 585,758 $ 691,781 18.10% $ 638,898 -7.64% Page 26 of 114 City of Seward General Fund Community Development (01000-1122) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2023-24 Actual Actual Actual Budget Budget %Chg 2024Budget %Chg Revenues: Operating Revenue 4309 Zoning Fees 600 1,063 3,185 750 2,000 166.67 2,000 0.00 4313 Comm Dev Printing Fees - - - - - 0.00 - 0.00 Total Operating Revenue: $ 600 $ 1,063 $ 3,185 $ 750 $ 2,000 166.67% $ 2,000 0.00% Total Revenues: $ 600 $ 1,063 $ 3,185 $ 750 $ 2,000 166.67% $ 2,000 0.00% Expenditures: Personnel Costs: 6000 Salaries 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7010 Engineering 7022 Software/SaaS Subscriptions 7211 Gas & Lube 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7810 Miscellaneous Expense Total Non -Personnel Costs: Total Expenditures: 130,473 141,360 145,216 203,225 187,500 (7.74) 190,255 1.47 1,985 1,985 3,272 2,950 3,000 1.69 3,000 0.00 1,229 1,229 738 2,175 950 (56.32) 950 0.00 44,634 44,529 50,833 44,725 41,250 (7.77) 41,860 1.48 78,584 92,605 89,094 128,790 115,250 (10.51) 121,000 4.99 $ 256,905 $ 281,708 $ 289,152 $ 381,865 $ 347,950 -8.88% $ 357,065 2.62% 2,836 3,080 2,505 3,100 2,900 (6.45) 2,900 0.00 320 692 262 1,000 439 (56.10) 448 2.05 2,857 2,958 3,678 3,925 4,395 11.97 4,615 5.01 - - - 5,000 500 (90.00) 500 0.00 1,949 4,696 26,695 587,779 200,000 (65.97) 200,000 0.00 - - - 25,000 - (100.00) - 0.00 - - - - 1,400 100.00 1,500 7.14 368 184 189 201 158 (21.49) 165 4.43 6,567 4,138 4,256 6,000 6,500 8.33 6,675 2.69 - - - 450 - (100.00) - 0.00 1,386 1,850 1,500 1,000 (33.33) 1,000 0.00 - - - 2,500 100.00 2,500 0.00 358 1,198 1,250 1,000 2,800 180.00 2,800 0.00 2,646 630 2,297 3,000 2,000 (33.33) 2,000 0.00 8,982 1,361 359 10,000 6,000 (40.00) 6,000 0.00 (473) 123 2,058 3,000 2,200 (26.67) 2,200 0.00 87 124 47 100 100 0.00 100 0.00 $ 27,883 $ 21,034 $ 43,598 $ 651,055 $ 232,892 -64.23% $ 233,403 0.22% $ 284,788 $ 302,742 $ 332,750 $ 1,032,920 $ 580,842 -99.99% $ 590,468 0.00% Page 27 of 114 City of Seward General Fund Finance (01000-1140) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 512,193 340,785 429,009 566,175 451,028 (20.34) 585,640 29.85 6001 Overtime 938 4,788 8,197 5,500 15,000 172.73 15,000 0.00 6100 Medicare 8,864 6,909 7,810 8,300 7,800 (6.02) 8,150 4.49 6102 Workers' Compensation 4,996 2,679 2,383 2,650 2,650 0.00 2,650 0.00 6201 Retirement Benefits 128,729 107,067 159,390 125,775 108,500 (13.73) 138,160 27.34 6202 Health Insurance 227,327 160,093 152,361 249,347 255,000 2.27 277,750 8.92 Total Personnel Costs: $ 883,047 $ 622,321 $ 759,150 $ 957,747 $ 839,978 -12.30% $1,027,350 22.31% Non -Personnel Costs: 7001 Communications 9,816 10,852 9,888 11,800 13,000 10.17 13,000 0.00 7002 Postage and Freight 2,145 1,641 5,185 4,200 3,000 (28.57) 1,600 (46.67) 7003 Bank and Credit Card Fees 85 - 11 50 - (100.00) - 0.00 7004Insurance 10,592 10,915 10,939 14,600 11,415 (21.82) 11,985 4.99 7006 Legal - - - 1,500 1,000 (33.33) 1,000 0.00 7009 Contracted Services 2,616 26,813 44,385 7,300 380,000 5105.48 50,000 (86.84) 7011 Testing - - - 200 200 0.00 200 0.00 7022 Software/SaaS Subscription - - 50,000 100.00 50,000 0.00 7211 Gas & Lube 169 - - 345 100 (71.01) 105 5.00 7215 Operating Supplies 13,895 15,190 13,956 20,000 20,000 0.00 20,000 0.00 7216 Maintenance & Repair 17,135 20,118 18,364 20,000 20,000 0.00 20,000 0.00 7217 Small Tools & Equipment 6,558 3,878 9,000 5,000 5,000 0.00 5,000 0.00 7222 Computer Hardware - - - - 9,700 100.00 2,500 (74.23) 7223 Furniture - - - - 8,000 100.00 - (100.00) 7300 Advertising 618 1,302 5,484 2,600 3,000 15.38 2,000 (33.33) 7301 Subscriptions & Dues 1,129 999 3,105 21,500 1,070 (95.02) 1,092 2.06 7302 Travel & Subsistence 8,906 1,339 9,349 10,000 11,500 15.00 8,370 (27.22) 7303 Education & Training 6,243 3,166 4,206 6,550 6,000 (8.40) 8,000 33.33 Total Non -Personnel Costs: $ 79,907 $ 96,213 $ 133,872 $ 125,645 $ 542,985 332.16% $ 194,852 -64.11% Total Expenditures: $ 962,954 $ 718,534 $ 893,022 $1,083,392 $1,382,963 27.65% $1,222,202 -11.62% Page 28 of 114 City of Seward General Fund General Services (01000-1180) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Non -Personnel Costs: 7001 Communications 1,956 3,985 4,424 5,100 5,200 1.96 5,200 0.00 7002 Postage and Freight 3,535 6,037 7,526 7,250 7,500 3.45 7,500 0.00 7003 Bank and Credit Card Fees 6,687 6,564 4,531 8,075 7,000 (13.31) 7,000 0.00 7004Insurance 8,358 475 557 13,675 2,990 (78.14) 3,140 5.02 7006 Legal 195,116 122,077 - 66,000 66,000 0.00 70,000 6.06 7009 Contracted Services 37,156 30,090 32,579 51,075 6,000 (88.25) 6,000 0.00 7010 Engineering 25,218 603 11,065 35,000 15,000 (57.14) 15,000 0.00 7011 Testing - - 375 600 100 (83.33) 100 0.00 7012 Other Special Services - 505 2,304 500 - (100.00) - 0.00 7016 Heating Fuel (38) - 110 - 8,000 100.00 8,000 0.00 7022 Software/SaaS Subscription - - - - 32,000 100.00 32,000 0.00 7215 Operating Supplies 4,366 515 3,263 5,250 5,000 (4.76) 5,000 0.00 7216 Maintenance & Repair 4,306 248 651 1,125 1,000 (11.11) 1,200 20.00 7222 Computer Hardware - - - - 2,500 100.00 2,500 0.00 7300 Advertising 1,372 (244) - 500 200 (60.00) 200 0.00 7301 Subscriptions & Dues - - 337 700 - (100.00) - 0.00 7304 Equipment Rent 66 214 242 2,400 264 (89.00) 264 0.00 7801 Contributions to Chamber 260,454 278,032 278,032 108,717 300,000 175.95 300,000 0.00 7802 Contributions to Senior Citizens 82,900 80,000 80,000 80,000 80,000 0.00 80,000 0.00 7803 Contributions to B&G Club 25,000 25,000 25,000 - 25,000 100.00 25,000 0.00 7804 Contribution to ASLC - PI LT - - - - 72,000 100.00 81,000 12.50 7813 Contributions to Small Bus. Position - - - 25,000 25,000 0.00 25,000 0.00 7810 Miscellaneous Expense 844 10,556 26,149 500 - (100.00) - 0.00 8001 Unrealized Loss on Investments - - 80,983 - - 0.00 - 0.00 Total Non -Personnel Costs: $ 657,296 $ 564,657 $ 558,128 $ 411,467 $ 660,754 60.58% $ 674,104 2.02% Total Expenditures: $ 657,296 $ 564,657 $ 558,128 $ 411,467 $ 660,754 60.58% $ 674,104 2.02% Page 29 of 114 City of Seward General Fund Police (01000-1210) Revenue and Expenditure by Department 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2022-23 % Chg 2023 Budget 2023-24 % Chg Revenues: Operating Revenue: 4102 DMV Drivers License 29,910 20,490 9,058 15,000 20,000 33.33 20,000 0.00 4103 Motor Vehicles 70,826 43,541 22,032 60,000 60,000 0.00 60,000 0.00 4203 Dispatch Contract w/SOA 36,000 36,000 36,000 36,000 36,000 0.00 36,000 0.00 4204 KBP 911 Dispatch 52,800 52,800 52,800 52,800 52,800 0.00 52,800 0.00 4253 Misc GF Grants - 1,850 - - 2,500 100.00 2,500 0.00 4322 4322 Micellaneous Dispatching 10,000 10,000 10,000 10,000 - (100.00) - 0.00 4323 4323 Micellaneous Police Fees 3,506 1,870 1,925 2,500 2,500 0.00 2,500 0.00 Total Operating Revenue: $ 203,041 $ 166,551 $ 131,814 $ 176,300 $ 173,800 -1.42% $ 173,800 0.00% Total Revenues: $ 203,041 $ 166,551 $ 131,814 $ 176,300 $ 173,800 -1.42% $ 173,800 0.00% Expenditures: Personnel Costs 6000 Salaries 972,089 565,021 1,047,718 1,430,175 1,438,775 0.60 1,438,775 0.00 6001 Overtime 154,603 62,645 125,828 100,000 100,000 0.00 100,000 0.00 6100 Medicare 23,941 9,889 26,124 29,925 30,000 0.25 30,000 0.00 6102 Workers' Compensation 73,124 34,444 69,329 89,515 50,000 (44.14) 50,000 0.00 6201 Retirement Benefits 306,681 198,488 322,520 309,200 316,535 2.37 316,535 0.00 6202 Health Insurance 516,866 273,543 426,565 673,466 638,330 (5.22) 638,330 0.00 Total Personnel Costs: $ 2,047,304 $ 1,144,030 $ 2,018,084 $ 2,632,281 $ 2,573,640 -2.23% $ 2,573,640 0.00% Non -Personnel Costs: 7001 Communications 21,267 24,130 24,746 20,000 35,200 76.00 35,200 0.00 7002 Postage and Freight 1,309 985 1,545 1,300 592 (54.46) 592 0.00 7003 Bank and Credit Card Fees 8,541 5,511 2,793 6,000 5,100 (15.00) 5,100 0.00 7004Insurance 65,455 79,931 100,912 80,000 112,575 40.72 112,575 0.00 7006 Legal - - - 10,000 5,000 (50.00) 5,000 0.00 7009 Contracted Services 7,587 59,498 57,195 68,000 68,000 0.00 68,000 0.00 7011 Testing - - 360 - 1,000 100.00 1,000 0.00 7012 Other Special Services 1,606 12,766 6,342 4,175 6,000 43.71 6,000 0.00 7018 Towing Fees - - - 5,000 5,000 0.00 5,000 0.00 7022 Software/SaaS Subscription - - - - 500 100.00 500 0.00 7211 Gas & Lube 12,177 12,702 14,416 19,000 24,513 29.02 24,513 0.00 7212 Uniform Allowance 4,513 5,191 5,874 8,000 8,000 0.00 8,000 0.00 7213 Safety Equipment 1,666 4,156 1,658 6,500 55,500 753.85 55,500 0.00 7215 Operating Supplies 10,739 25,364 15,978 13,775 20,000 45.19 20,000 0.00 7216 Maintenance & Repair 15,963 36,140 22,318 19,000 19,000 0.00 19,000 0.00 7217 Small Tools & Equipment 9,174 5,476 49,959 8,000 35,000 337.50 35,000 0.00 7222 Computer Hardware - - - - 2,500 100.00 2,500 0.00 7300 Advertising 408 1,010 1,017 2,000 1,500 (25.00) 1,500 0.00 7301 Subscriptions & Dues 3,465 1,150 3,492 5,000 4,062 (18.76) 4,062 0.00 7302 Travel & Subsistence 16,114 15,615 15,614 26,000 30,000 15.38 30,000 0.00 7303 Education & Training 2,119 16,170 6,754 15,000 15,000 0.00 15,000 0.00 7304 Equipment Rent - - 1,140 3,000 1,200 (60.00) 1,200 0.00 7309 Police Acedemy Training - - - 26,000 28,000 7.69 28,000 0.00 7808 Bad Debt Expense 1,437 167 1,745 1,000 1,000 0.00 1,000 0.00 7810 Miscellaneous Expense 11,016 11,199 26,956 - - 0.00 - 0.00 8103 Capital Equipment 155,587 437,158 42,423 - 40,000 100.00 40,000 0.00 8104 Motor Pool Rent - 50,000 49,014 67,350 10,000 (85.15) 10,000 0.00 Total Non -Personnel Costs: $ 350,143 $ 804,319 $ 452,251 $ 414,100 $ 534,242 29.01% $ 534,242 0.00% Total Expenditures: $ 2,397,447 $ 1,948,349 $ 2,470,335 $ 3,046,381 $ 3,107,882 2.02% $ 3,107,882 0.00% Page 30 of 114 City of Seward General Fund Jail (01000-1211) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4202 Jail Contract 368,952 368,952 368,952 368,952 564,810 53.08 564,810 0.00 4382 Jail Facility Rental 30,000 30,000 30,000 30,000 - (100.00) - 0.00 Total Operating Revenue: $ 398,952 $ 398,952 $ 398,952 $ 398,952 $ 564,810 41.57% $ 564,810 0.00% Total Revenues: $ 398,952 $ 398,952 $ 398,952 $ 398,952 $ 564,810 41.57% $ 564,810 0.00% Expenditures: Personnel Costs 6000 Salaries 185,951 119,232 220,532 285,975 356,270 24.58 361,615 1.50 6001 Overtime 43,942 23,750 47,597 50,000 50,000 0.00 50,000 0.00 6100 Medicare 3,434 2,671 4,832 4,125 4,450 7.88 4,515 1.46 6102 Workers' Compensation 21,550 11,596 17,725 19,250 15,000 (22.08) 15,000 0.00 6201 Retirement Benefits 67,676 62,472 81,421 71,625 78,380 9.43 79,555 1.50 6202 Health Insurance 138,912 80,438 96,091 150,914 169,200 12.12 177,660 5.00 Total Personnel Costs: $ 461,465 $ 300,159 $ 468,199 $ 581,889 $ 673,300 15.71% $ 688,345 2.23% Non -Personnel Costs: 7001 Communications 5,848 5,771 6,060 6,000 4,300 (28.33) 4,300 0.00 7002 Postage and Freight 10 74 49 100 50 (50.00) 50 0.00 7004Insurance 18,844 24,034 30,710 22,300 30,850 38.34 32,395 5.01 7009 Contracted Services 649 911 2,460 2,450 600 (75.51) 600 0.00 7011 Testing - - - 350 200 (42.86) 200 0.00 7012 Other Special Services - - 10 - - 0.00 - 0.00 7017 Rents & Leases 30,000 30,000 30,000 30,000 - (100.00) - 0.00 7022 Software/SaaS Subscription - - - - 200 100.00 200 0.00 7212 Uniform Allowance 1,586 1,421 1,600 1,400 (12.50) 1,400 0.00 7214 Janitorial Supplies - 819 600 200 (66.67) 200 0.00 7215 Operating Supplies 755 2,340 5,912 5,850 3,200 (45.30) 3,200 0.00 7216 Maintenance & Repair - 1,959 3,476 3,300 3,000 (9.09) 3,000 0.00 7217 Small Tools & Equipment - 314 2,414 2,675 1,100 (58.88) 1,100 0.00 7218 Inmate Meals 8,386 10,926 9,849 9,000 10,500 16.67 10,500 0.00 7222 Computer Hardware - - - - 2,500 100.00 2,500 0.00 7300 Advertising - 11000 - (100.00) - 0.00 7301 Subscriptions & Dues - 190 150 70 (53.33) 70 0.00 7302 Travel & Subsistence 1,390 6,028 3,000 9,800 226.67 11,944 21.88 7303 Education&Training - 40 500 2,700 440.00 2,700 0.00 7307 GF Administrative Fee 92,761 110,103 112,537 114,788 118,225 2.99 118,300 0.06 7810 Miscellaneous Expense 215 191 490 300 - (100.00) - 0.00 Total Non -Personnel Costs: $ 157,468 $ 189,599 $ 212,465 $ 203,963 $ 188,895 -7.39% $ 192,659 1.99% Total Expenditures: $ 618,933 $ 489,758 $ 680,664 $ 785,852 $ 862,195 9.71% $ 881,004 2.18% Page 31 of 114 City of Seward General Fund Animal Control (01000-1212) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Revenues: Operating Revenue: 4104 Animal Control Licenses 200 235 100 175 200 14.29 250 25.00 4253 Misc Grants - - - - - 0.00 - 0.00 4320 Misc Dog Fees 1,139 550 300 550 500 (9.09) 500 0.00 Total Operating Revenue: $ 1,339 $ 785 $ 400 $ 725 $ 700 -3.45% $ 750 7.14% Total Revenues: $ 1,339 $ 785 $ 400 $ 725 $ 700 -3.45% $ 750 7.14% Expenditures: Personnel Costs: 6000 Salaries 66,452 67,033 71,204 83,375 124,945 49.86 126,825 1.50 6001 Overtime 3,704 4,967 4,760 4,325 2,500 (42.20) 2,500 0.00 6100 Medicare 995 1,075 1,306 2,950 1,350 (54.24) 1,400 3.70 6102 Workers' Compensation 4,002 3,502 2,979 5,150 3,000 (41.75) 3,000 0.00 6201 Retirement Benefits 24,142 74,416 31,145 18,175 27,500 51.31 27,905 1.47 6202 Health Insurance 33,127 14,922 12,627 15,550 31,795 104.47 33,400 5.05 Total Personnel Costs: $ 132,422 $ 165,915 $ 124,020 $ 129,525 $ 191,090 47.53% $ 195,030 2.06% Non -Personnel Costs: 7001 Communications 340 440 696 650 570 (12.31) 570 0.00 7002 Postage and Freight - - - 100 130 30.00 31 (76.46) 7004Insurance 1,361 1,613 2,138 1,825 2,505 37.26 2,630 4.99 7009 Contracted Services 85 - 85 - - 0.00 - 0.00 7015 Utilities 5,900 7,954 7,229 10,000 9,569 (4.31) 10,047 5.00 7211 Gas & Lube 137 73 96 3,000 1,500 (50.00) (53) (103.50) 7212 Uniform Allowance 358 1,202 90 1,200 1,200 0.00 1,200 0.00 7215 Operating Supplies 1,779 936 2,749 3,875 8,000 106.45 4,000 (50.00) 7216 Maintenance & Repair 233 40 420 4,425 2,000 (54.80) 2,000 0.00 7217 Small Tools & Equipment 173 - - 1,500 1,000 (33.33) 1,000 0.00 7222 Computer Hardware - - 2,500 100.00 2,500 0.00 7225 Shelter Medical Supplies - - 15,000 100.00 15,000 0.00 7300 Advertising 312 400 - (100.00) - 0.00 7302 Travel & Subsistence 864 - 1,000 3,670 267.00 288 (92.14) 7303 Education & Training 200 347 1,000 2,000 100.00 2,000 0.00 Total Non -Personnel Costs: $ 11,742 $ 12,605 $ 13,503 $ 28,975 $ 49,644 71.33% $ 41,213 -16.98% Total Expenditures: $ 144,164 $ 178,520 $ 137,523 $ 158,500 $ 240,734 51.88% $ 236,243 -1.87% Page 32 of 114 City of Seward General Fund Fire (01000-1220) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 177,129 96,404 184,471 225,500 291,015 29.05 300,500 3.26 6100 Medicare 2,895 1,492 3,027 4,150 3,630 (12.53) 3,650 0.55 6102 Workers' Compensation 18,077 7,099 13,692 21,750 12,500 (42.53) 12,500 0.00 6201 Retirement Benefits 47,709 7,684 66,929 49,500 64,025 29.34 66,110 3.26 6202 Health Insurance 93,273 46,991 83,090 109,123 112,140 2.76 117,750 5.00 Total Personnel Costs: $ 339,083 $ 159,670 $ 351,209 $ 410,023 $ 483,310 17.87% $ 500,510 3.56% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7015 Utilities 7016 Heating Fuel 7022 Software/SaaS Subscription 7023 Inspection and Testing 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 8,985 10,405 8,971 12,000 11,000 (8.33) 11,500 4.55 1,643 1,232 1,490 1,800 2,300 27.78 2,346 2.00 19,846 23,904 27,912 33,000 30,785 (6.71) 32,325 5.00 - - - 2,000 2,000 0.00 2,000 0.00 7,539 10,152 27,297 19,000 4,000 (78.95) 70,000 1650.00 305 - 496 500 500 0.00 500 0.00 135,868 137,329 138,726 144,000 146,070 1.44 153,375 5.00 10,781 9,087 9,831 13,000 17,698 36.14 18,583 5.00 - - - - 6,000 100.00 6,000 0.00 - - - - 11,000 100.00 12,000 9.09 5,751 1,598 3,722 13,000 7,500 (42.31) 3,500 (53.33) 3,262 2,365 2,947 10,000 3,692 (63.08) 3,876 4.98 2,058 2,796 977 2,200 2,200 0.00 2,200 0.00 495 1,014 2,737 45,000 12,500 (72.22) 12,500 0.00 - - - 1,000 1,200 20.00 1,300 8.33 6,630 5,636 4,903 8,500 9,400 10.59 9,800 4.26 17,789 14,242 16,781 25,000 20,000 (20.00) 35,000 75.00 6,841 6,763 3,400 10,500 7,000 (33.33) 7,500 7.14 - - - - 2,500 100.00 2,500 0.00 - 1,267 - 575 400 (30.43) 400 0.00 2,533 3,128 1,296 3,150 1,500 (52.38) 1,500 0.00 6,365 2,872 221 11,500 10,080 (12.35) 3,261 (67.65) 1,045 525 811 9,000 5,000 (44.44) 5,000 0.00 - - - 1,800 1,500 (16.67) 1,500 0.00 - 60,000 58,817 60,000 60,000 0.00 60,000 0.00 $ 237,736 $ 294,315 $ 311,335 $ 426,525 $ 375,825 -11.89% $ 458,466 21.99% $ 576,819 $ 453,985 $ 662,544 $ 836,548 $ 859,135 2.70% $ 958,976 11.62% Page 33 of 114 Revenues: Operating Revenue: 4251 Federal GF Grants Total Operating Revenue: Total Revenues: Personnel Costs: 6102 Workers' Compensation Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7023 Inspection and Testing 7210 Vehicle Supplies 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7302 Travel & Subsistence 7303 Education & Training 7806 Volunteer Fireman Stipend Total Non -Personnel Costs: Total Expenditures: City of Seward General Fund Volunteers (01000-1221) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg 2,668 20,201 4,979 4,500 4,500 0.00 4,500 0.00 $ 2,668 $ 20,201 $ 4,979 $ 4,500 $ 4,500 0.00% $ 4,500 0.00% $ 2,668 $ 20,201 $ 4,979 $ 4,500 $ 4,500 0.00% $ 4,500 0.00% 3,834 4,163 5,325 7,300 7,300 0.00 7,300 0.00 $ 3,834 $ 4,163 $ 5,325 $ 7,300 $ 7,300 0.00% $ 7,300 0.00% - 7 - 100 400 300.00 800 100.00 1,937 1,124 785 1,200 3,036 152.96 3,096 2.00 - - - 4,500 8,800 95.56 8,900 1.14 615 10 639 650 500 (23.08) 500 0.00 - - - - 1,500 100.00 1,500 0.00 - - - 3,500 4,000 14.29 4,000 0.00 2,627 56 2,349 2,000 2,000 0.00 2,200 10.00 - 375 - 18,000 18,000 0.00 18,000 0.00 4,260 18,769 2,414 5,700 8,000 40.35 8,000 0.00 2,193 1,969 2,443 5,000 10,000 100.00 11,000 10.00 6,092 16,921 20,262 47,000 24,000 (48.94) 22,000 (8.33) 2,796 192 - 6,000 1,620 (73.00) 1,620 0.00 4,640 4,520 3,583 6,500 6,000 (7.69) 6,000 0.00 46,000 38,000 38,000 38,800 38,800 0.00 38,800 0.00 $ 71,160 $ 81,943 $ 70,475 $ 138,950 $ 126,656 -8.85% $ 126,416 -0.19% $ 74,994 $ 86,106 $ 75,800 $ 146,250 $ 133,956 -8.41% $ 133,716 -0.18% Page 34 of 114 City of Seward General Fund Emergency Preparedness (01000-1222) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Non -Personnel Costs: 7001 Communications 2,121 2,707 1,019 2,500 1,000 (60.00) 1,000 0.00 7002 Postage and Freight 15 - 30 50 796 1491.20 812 2.00 7009 Contracted Services 6,300 - 7,259 6,400 6,400 0.00 6,600 3.13 7015 Utilities 2,533 3,072 1,701 9,000 1,800 (80.00) 1,890 5.00 7215 Operating Supplies 1,573 1,429 4,036 10,000 2,500 (75.00) 2,500 0.00 7216 Maintenance & Repair - 577 2,000 750 1,300 73.33 1,300 0.00 7217 Small Tools & Equipment 478 - 938 11,500 8,000 (30.43) 6,000 (25.00) 7302 Travel & Subsistence 1,220 - 5,000 2,844 (43.12) 3,072 8.00 7303 Education&Training 390 - 246 5,000 2,500 (50.00) 2,500 0.00 Total Non -Personnel Costs: $ 14,630 $ 7,785 $ 17,229 $ 50,200 $ 27,140 -4593.71% $ 25,673 -540.38% Total Expenditures: $ 14,630 $ 7,785 $ 17,229 $ 50,200 $ 27,140 -45.94% $ 25,673 -5.40% Page 35 of 114 City of Seward General Fund SVAC (01000-1223) Expenditures by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Non -Personnel Costs: 7004Insurance 2,627 3,929 4,329 5,000 4,550 (9.00) 4,780 5.05 7012 Other Special Services 20,000 20,000 20,000 20,000 20,000 0.00 20,000 0.00 7211 Gas & Lube 267 560 806 1,500 1,200 (20.00) 1,200 0.00 7215 Operating Supplies - - - - 3,000 100.00 3,000 0.00 7216 Maintenance & Repair 1,193 1,550 156 1,550 1,700 9.68 1,800 5.88 7303 Education&Training - - 175 500 500 0.00 500 0.00 7806 Volunteer Fireman Stipend - - - 8,800 10,000 13.64 10,000 0.00 Total Non -Personnel Costs: $ 24,087 $ 26,039 $ 25,466 $ 37,350 $ 40,950 9.64% $ 41,280 0.81% Total Expenditures: $ 24,087 $ 26,039 $ 25,466 $ 37,350 $ 40,950 9.64% $ 41,280 0.81% Page 36 of 114 City of Seward General Fund Building Inspection (01000-1250) Revenue and Expenditures by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4100 Building Permits 98,978 45,777 71,091 65,100 70,400 8.14 71,000 0.85 4107 Inspection Fees 3,553 1,363 1,626 1,650 1,600 (3.03) 1,660 3.75 Total Operating Revenue: $ 102,531 $ 47,140 $ 72,717 $ 66,750 72,000 7.87% 72,660 0.92% Total Revenues: $ 102,531 $ 47,140 $ 72,717 $ 66,750 72,000 7.87% 72,660 0.92% Personnel Costs: 6000 Salaries 81,505 114,272 134,181 163,250 167,620 2.68 174,325 4.00 6100 Medicare 1,322 1,791 2,414 2,375 2,530 6.53 2,600 2.77 6102 Workers' Compensation 858 2,345 2,136 10,625 1,000 (90.59) 1,000 0.00 6201 Retirement Benefits 16,750 4,837 44,400 35,575 38,000 6.82 38,575 1.51 6202 Health Insurance 43,338 70,466 85,626 122,920 126,335 2.78 132,650 5.00 Total Personnel Costs: $ 143,773 $ 193,711 $ 268,757 $ 334,745 335,485 0.22% 349,150 4.07% Non -Personnel Costs: 7001 Communications 2,024 2,582 3,076 3,600 4,000 11.11 4,500 12.50 7002 Postage and Freight 26 271 72 125 50 (60.00) 50 0.00 7004Insurance 1,531 1,844 3,103 1,700 4,250 150.00 4,250 0.00 7006 Legal - - - 5,000 5,000 0.00 5,000 0.00 7009 Contracted Services 642 1,588 776 1,600 500 (68.75) 500 0.00 7210 Vehicle Supplies - - - 100 3,000 2900.00 100 (96.67) 7211 Gas & Lube 207 273 623 800 777 (2.88) 1,400 80.18 7212 Uniform Allowance 140 612 519 300 500 66.67 550 10.00 7215 Operating Supplies 745 720 934 1,100 2,000 81.82 2,200 10.00 7216 Maintenance & Repair 1,428 685 89 700 1,000 42.86 1,200 20.00 7217 Small Tools & Equipment 1,315 3,345 472 6,500 1,200 (81.54) 1,200 0.00 7301 Subscriptions & Dues 429 195 2,678 1,000 800 (20.00) 800 0.00 7302 Travel & Subsistence 1,017 250 - 4,000 5,726 43.15 6,184 8.00 7303 Education &Training 380 682 3,860 4,000 6,000 50.00 6,000 0.00 7304 Equipment Rent - 254 - 400 800 100.00 800 0.00 8104 Motor Pool Rent - 4,000 3,921 4,000 4,000 0.00 4,000 0.00 Total Non -Personnel Costs: $ 9,884 $ 17,301 $ 20,123 $ 34,925 39,603 13.39% 38,734 -2.19% Total Expenditures: $ 153,657 $ 211,012 $ 288,880 $ 369,670 $ 375,088 1.47% $ 387,884 3.41% Page 37 of 114 City of Seward General Fund Public Works Streets (01000-1310) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 150,215 187,758 228,032 268,575 285,388 6.26 289,700 1.51 6001 Overtime 12,788 36,379 34,873 9,000 35,000 288.89 35,000 0.00 6002 Standby Time 4,807 (4,145) 6,449 - 5,000 100.00 5,000 0.00 6100 Medicare 2,497 3,521 4,393 4,025 4,600 14.29 4,670 1.52 6102 Workers' Compensation 20,603 24,830 36,468 19,400 20,000 3.09 20,000 0.00 6201 Retirement Benefits 45,766 62,828 77,066 60,500 61,250 1.24 62,170 1.50 6202 Health Insurance 106,192 146,558 131,946 170,331 175,022 2.75 183,775 5.00 Total Personnel Costs: $ 342,868 $ 457,729 $ 519,227 $ 531,831 $ 586,260 10.23% $ 600,315 2.40% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7015 Utilities 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7224 Winter Sand/Salt 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education &Training 7304 Equipment Rent 7807 Contingency 7810 Miscellaneous Expense 8101 I nfrastuctu re 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 127 180 202 375 375 0.00 400 6.67 688 1,607 2,114 15,750 2,845 (81.94) 2,901 1.97 22,183 25,722 28,609 28,300 32,770 15.80 34,410 5.00 - - - 2,000 2,000 0.00 2,000 0.00 14,955 25,357 10,146 1,182,356 20,000 (98.31) 22,000 10.00 514 - - 650 200 (69.23) 200 0.00 98,916 102,446 99,321 108,500 116,360 7.24 122,178 5.00 23,797 38,269 50,104 72,450 78,629 8.53 82,560 5.00 150 150 286 850 300 (64.71) 300 0.00 300 305 1,266 1,700 1,200 (29.41) 1,200 0.00 84,309 133,989 100,462 102,891 5,000 (95.14) 5,000 0.00 15,967 22,914 31,992 39,450 30,000 (23.95) 35,000 16.67 262 996 223 1,650 1,500 (9.09) 1,500 0.00 - - - - 60,000 100.00 60,000 0.00 - - - - 110,000 100.00 110,000 0.00 619 136 150 400 200 (50.00) 250 25.00 29 240 686 500 618 23.60 630 1.94 1,543 1,747 894 1,150 1,250 8.70 1,350 8.00 1,380 689 120 1,200 1,200 0.00 1,200 0.00 675 865 1,477 275 650 136.36 650 0.00 - - - - 148,596 100.00 438,259 194.93 1,475 - (100.00) - 0.00 126,766 (100.00) 0.00 - (100.00) - 0.00 - 90,000 88,226 139,000 140,000 0.72 140,000 0.00 $ 266,414 $ 445,612 $ 416,278 $ 1,827,688 $ 753,693 -58.76% $ 1,061,988 40.90% $ 609,282 $ 903,341 $ 935,505 $ 2,359,519 $ 1,339,953 -68.06% $ 1,662,303 40.90% Page 38 of 114 City of Seward General Fund Public Works City Shop (01000-1312) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4331 Shop Work Orders 2,721 1,474 2,472 1,775 1,608 (9.41) 1,656 2.99 Total Operating Revenues: $ 2,721 $ 1,474 $ 2,472 $ 1,775 $ 1,608 -9.41% $ 1,656 2.99% Total Revenues: $ 2,721 $ 1,474 $ 2,472 $ 1,775 $ 1,608 -9.41% $ 1,656 2.99% Expenditures: Personnel Costs: 6000 Salaries 88,807 89,655 92,030 113,400 120,150 5.95 121,950 1.50 6001 Overtime 6,443 9,526 7,796 8,225 10,000 21.58 10,000 0.00 6002 Standby Time 5,733 2,661 2,485 5,950 5,000 (15.97) 5,000 0.00 6100 Medicare 1,537 1,794 1,622 1,850 2,000 8.11 2,100 5.00 6102 Workers' Compensation 7,728 6,936 5,161 9,075 5,500 (39.39) 5,500 0.00 6201 Retirement Benefits 18,714 17,493 15,547 27,850 25,788 (7.40) 26,820 4.00 6202 Health Insurance 46,739 44,755 37,667 45,626 48,915 7.21 51,360 5.00 Total Personnel Costs: $ 175,701 $ 172,820 $ 162,308 $ 211,976 $ 217,353 2.54% $ 222,730 2.47% Non -Personnel Costs: 7001 Communications 9,308 9,532 8,285 8,750 9,000 2.86 9,100 1.11 7002 Postage and Freight 1,198 2,541 5,058 1,450 5,995 313.45 6,115 2.00 7004Insurance 5,149 6,023 7,643 6,625 8,650 30.57 9,085 5.03 7009 Contracted Services 4,583 7,207 10,193 46,087 6,000 (86.98) 6,000 0.00 7010 Engineering - - - 5,000 - (100.00) - 0.00 7011 Testing 432 - 1,185 - 1,225 100.00 1,500 22.45 7015 Utilities 27,802 30,199 30,651 33,000 35,137 6.48 36,894 5.00 7016 Heating Fuel 14,261 15,373 17,664 17,000 31,874 87.49 33,468 5.00 7211 Gas & Lube 5,366 3,251 2,889 7,600 6,272 (17.47) 6,586 5.01 7212 Uniform Allowance - - - - - 0.00 - 0.00 7213 Safety Equipment 335 669 927 1,000 1,000 0.00 1,000 0.00 7215 Operating Supplies 21,882 28,753 26,448 28,000 28,560 2.00 28,560 0.00 7216 Maintenance & Repair 18,124 43,403 34,354 15,000 15,300 2.00 15,300 0.00 7217 Small Tools & Equipment 4,848 4,308 4,872 7,300 7,446 2.00 7,446 0.00 7301 Subscriptions & Dues 1,308 2,765 2,833 2,500 2,762 10.48 2,817 1.99 7302 Travel & Subsistence - 328 429 500 1,224 144.80 156 (87.22) 7303 Education & Training 82 453 560 500 500 0.00 500 0.00 7810 Miscellaneous Expense 242 68 576 575 - (100.00) - 0.00 8104 Motor Pool Rent - 8,000 7,842 8,000 8,000 0.00 8,000 0.00 Total Non -Personnel Costs: $ 114,920 $ 162,873 $ 162,409 $ 188,887 $ 168,945 -10.56% $ 172,527 2.12% Total Expenditures: $ 290,621 $ 335,693 $ 324,717 $ 400,863 $ 386,298 -57.85% $ 395,257 2.12% Page 39 of 114 City of Seward General Fund Public Works Municipal Buildings (01000-1350) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4383 4383 Municipal Building Rent 42,611 64,940 31,005 52,200 65,000 24.52 65,000 0.00 Total Operating Revenues: $ 42,611 $ 64,940 $ 31,005 $ 52,200 $ 65,000 24.52% $ 65,000 0.00% Total Revenues: $ 42,611 $ 64,940 $ 31,005 $ 52,200 $ 65,000 24.52% $ 65,000 0.00% Expenditures: Personnel Costs: 6000 Salaries 39,139 40,476 39,145 45,800 94,500 106.33 95,750 1.32 6001 Overtime 137 (5,022) 352 500 500 0.00 500 0.00 6100 Medicare 576 620 652 675 690 2.22 715 3.62 6102 Workers' Compensation 6,012 4,942 3,863 3,300 3,500 6.06 3,500 0.00 6201 Retirement Benefits 14,387 20,172 16,729 10,000 34,490 244.90 35,010 1.51 6202 Health Insurance 33,113 14,148 12,502 15,502 20,790 34.11 21,065 1.32 Total Personnel Costs: $ 93,364 $ 75,336 $ 73,243 $ 75,777 $ 154,470 103.85% $ 156,540 1.34% Non -Personnel Costs: 7001 Communications 807 893 765 775 810 4.52 830 2.47 7002 Postage and Freight - 53 - 50 830 1560.00 846 1.93 7004Insurance 12,278 17,508 23,449 18,220 27,530 51.10 28,910 5.01 7009 Contracted Services 12,495 18,032 12,806 14,650 15,000 2.39 15,000 0.00 7015 Utilities 77,790 82,136 83,612 90,500 101,996 12.70 107,096 5.00 7016 Heating Fuel 20,145 13,420 20,910 25,875 49,750 92.27 52,237 5.00 7211 Gas & Lube 1,610 409 693 920 1,354 47.17 1,421 4.95 7212 Uniform Allowance - - - 300 - (100.00) - 0.00 7213 Safety Equipment 11 429 - 475 - (100.00) - 0.00 7214 Janitorial Supplies - 1,251 1,980 - 2,200 100.00 2,500 13.64 7215 Operating Supplies 3,437 5,766 3,688 5,175 6,000 15.94 6,500 8.33 7216 Maintenance & Repair 8,435 5,456 1,910 5,225 45,000 761.24 10,000 (77.78) 7217 Small Tools & Equipment 239 80 - 500 - (100.00) - 0.00 7810 Miscellaneous Expense - 468 150 (100.00) 0.00 8102 Buildings 4,140 - - 60,000 (100.00) - 0.00 Total Non -Personnel Costs: $ 141,387 $ 145,901 $ 149,813 $ 222,815 $ 250,470 12.41% $ 225,340 -10.03% Total Expenditures: $ 234,751 $ 221,237 $ 223,056 $ 298,592 $ 404,940 35.62% $ 381,880 -5.69% Page 40 of 114 City of Seward General Fund Parks Rec Administration (01000-1400) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4345 P&R: Special Events 100 2,505 1,250 1,200 (4.00) 1,200 0.00 Total Operating Revenues: $ 100 $ $ 2,505 $ 1,250 $ 1,200 -4.00% $ 1,200 0.00% Total Revenues: $ 100 $ $ 2,505 $ 1,250 $ 1,200 -4.00% $ 1,200 0.00% Expenditures: Personnel Costs 6000 Salaries 99,332 113,490 104,212 564,775 533,758 (5.49) 541,224 1.40 6001 Overtime 1,339 - 6,693 32,775 30,000 (8.47) 30,000 0.00 6002 Standby Time - - - 2,500 2,000 (20.00) 2,000 0.00 6100 Medicare 1,736 1,677 1,804 15,925 12,000 (24.65) 12,500 4.17 6101 Unemployment Insurance - - 2,638 1,000 - (100.00) - 0.00 6102 Workers' Compensation 1,605 821 433 32,475 22,000 (32.26) 22,000 0.00 6201 Retirement Benefits 31,060 13,054 41,619 114,550 109,507 (4.40) 111,150 1.50 6202 Health Insurance 46,448 23,401 25,902 137,375 189,712 38.10 199,198 5.00 Total Personnel Costs: $ 181,520 $ 152,443 $ 183,301 $ 901,375 $ 898,977 -0.27% $ 918,072 2.12% Non -Personnel Costs: 7001 Communications 5,347 6,377 5,564 6,400 6,000 (6.25) 6,000 0.00 7002 Postage and Freight 6 1 2 200 100 (50.00) 102 2.00 7004Insurance 1,586 2,232 2,974 2,575 3,375 31.07 3,454 2.34 7006 Legal - - - 500 500 0.00 500 0.00 7009 Contracted Services 1,106 2,167 1,929 1,700 3,500 105.88 3,500 0.00 7022 Software/SaaS Subscriptions 225 100.00 225 0.00 7215 Operating Supplies 3,698 3,795 5,244 5,150 5,000 (2.91) 5,500 10.00 7217 Small Tools & Equipment 2,855 - 703 1,000 1,000 0.00 1,000 0.00 7222 Computer Hardware - - - - 2,500 100.00 2,500 0.00 7300 Advertising 902 710 2,615 2,000 2,800 40.00 2,800 0.00 7301 Subscriptions & Dues - 1,481 362 1,500 600 (60.00) 612 2.00 7302 Travel & Subsistence (319) - 1,001 1,000 1,620 62.00 1,750 8.00 7303 Education & Training - 95 249 100 3,000 2900.00 3,000 0.00 7810 Miscellaneous Expense (42) - 65 300 - (100.00) - 0.00 Total Non -Personnel Costs: $ 15,139 $ 16,858 $ 20,708 $ 22,425 $ 30,220 34.76% $ 30,943 2.39% Total Expenditures: $ 196,659 $ 169,301 $ 204,009 $ 923,800 $ 929,197 0.58% $ 949,015 2.13% Page 41 of 114 City of Seward General Fund Parks Rec Maintenance (01000-1410) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Revenues: Operating Revenue: 4349 P&R: Pavilion Fees 5,878 1,234 140 - - 0.00 - 0.00 4357 P&R: Memorial Bench Fees - 1,000 6,485 3,000 2,000 (33.33) 2,000 0.00 Total Operating Revenues: $ 5,878 $ 2,234 $ 6,625 $ 3,000 $ 2,000 -33.33% $ 2,000 0.00% Total Revenues: 5 5.878 5 2.234 5 6.625 5 3.000 5 2.000 -33.33% 5 2.000 0.00% Expenditures: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7011 Testing 7015 Utilities 7016 Heating Fuel 7017 Rents & Leases 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7810 Miscellaneous Expense 8103 Capital Equipment 8104 Motor Pool Rent 8105 Improvements other than Buildings Total Non -Personnel Costs: Total Expenditures: 195 335 410 500 1,000 100.00 1,000 0.00 417 19 622 700 105 (85.00) 105 0.00 9,277 11,748 15,445 14,100 15,930 12.98 16,757 5.19 44,673 9,347 17,723 7,500 20,000 166.67 21,100 5.50 264 102 3 1,400 200 (85.71) 200 0.00 17,726 23,480 17,052 26,000 26,000 0.00 26,000 0.00 507 385 2,580 1,600 1,850 15.63 1,900 2.70 - - 200 2,500 2,500 0.00 2,900 16.00 297 - 485 1,000 1,200 20.00 1,200 0.00 3,873 3,376 5,428 10,000 8,000 (20.00) 8,000 0.00 365 1,442 1,323 1,500 2,000 33.33 2,000 0.00 1,333 518 487 1,275 1,300 1.96 1,300 0.00 117 - 1,648 2,300 6,400 178.26 6,400 0.00 14,036 8,708 5,391 15,000 17,250 15.00 17,250 0.00 8,799 2,267 5,552 15,725 9,000 (42.77) 9,000 0.00 2,759 5,072 9,110 5,350 6,200 15.89 6,200 0.00 669 1,969 3,269 2,000 5,000 150.00 5,000 0.00 875 - - 400 400 0.00 400 0.00 414 731 155 1,000 1,620 62.00 67 (95.87) 125 390 - 1,000 2,300 130.00 2,300 0.00 - - 100 2,000 2,000 0.00 2,000 0.00 114 55 - 700 700 0.00 700 0.00 5,092 7,584 123,014 50,000 2,500 (95.00) 2,500 0.00 - 12,000 11,763 12,000 15,000 25.00 15,000 0.00 - - 761 - 10,000 100.00 - (100.00) $ 111,927 $ 89,528 $ 222,521 $ 175,550 $ 158,455 -9.74% $ 149,279 -5.79% $ 111,927 $ 89,528 $ 222,521 $ 175,550 $ 158,455 -9.74% $ 149,279 -5.79% Page 42 of 114 City of Seward General Fund Parks Rec Campgrounds(01000-1411) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Revenues: Operating Revenue: 4349 P&R: Pavilion Fees 4,807 3,477 6,818 4,750 8,160 71.79 8,323 2.00 4350 P&R: Camping Fees 538,325 421,664 960,360 1,000,000 972,375 (2.76) 993,822 2.21 4351 P&R: Camping w/Utilities 353,383 207,317 400,138 450,000 675,000 50.00 700,000 3.70 4358 P&R: Camping Reservation Cancellation Fees - - - 50,000 51,000 2.00 52,020 2.00 Total Operating Revenues: $ 896,514 $ 632,458 $ 1,367,316 $ 1,504,750 $ 1,706,535 13.41% $ 1,754,165 2.79% Total Revenues: $ 896,514 $ 632,458 $ 1,367,316 $ 1,504,750 $ 1,706,535 13.41% $ 1,754,165 2.79% Expenditures: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7011 Testing 7015 Utilities 7016 Heating Fuel 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7810 Miscellaneous Expense 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 6,197 7,318 7,311 6,725 7,500 11.52 7,900 5.33 398 133 716 1,275 800 (37.25) 800 0.00 21,068 48,670 84,110 92,935 - (100.00) - 0.00 2,287 2,481 3,360 2,875 4,015 39.65 4,215 4.98 44,136 35,133 88,921 91,000 50,000 (45.05) 55,000 10.00 155 - - 450 200 (55.56) 200 0.00 115,104 98,235 109,910 150,000 103,068 (31.29) 108,222 5.00 73 200 259 500 500 0.00 525 5.00 - - 22 475 500 5.26 500 0.00 4,069 4,236 3,329 9,200 5,000 (45.65) 5,000 0.00 564 1,107 1,096 2,000 2,500 25.00 2,000 (20.00) 758 86 290 1,200 500 (58.33) 500 0.00 1,436 1,359 11,808 8,500 11,873 39.68 12,000 1.07 33,019 28,437 20,038 21,350 15,000 (29.74) 15,000 0.00 10,616 4,775 9,566 13,325 10,000 (24.95) 10,000 0.00 32,315 3,418 6,511 5,425 7,000 29.03 7,000 0.00 - - - - 15,000 100.00 15,000 0.00 - - - - 2,500 100.00 2,500 0.00 328 369 2,801 5,000 5,000 0.00 5,000 0.00 974 - 230 3,150 1,000 (68.25) 1,000 0.00 1,716 - 474 2,000 500 (75.00) 500 0.00 280 103 249 2,000 200 (90.00) 200 0.00 4,810 1,151 - 1,250 - (100.00) - 0.00 6,721 - 5,888 100,000 130,000 30.00 - (100.00) - 9,500 9,313 9,500 9,500 0.00 9,500 0.00 $ 287,024 $ 246,711 $ 366,202 $ 530,135 $ 382,156 -27.91% $ 262,562 -31.29% $ 287,024 $ 246,711 $ 366,202 $ 530,135 $ 382,156 -27.91% $ 262,562 -31.29% Page 43 of 114 City of Seward General Fund Parks Rec Cemetery (01000-1412) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Non -Personnel Costs: 7004Insurance 87 72 48 100 55 (45.00) 60 9.09 7009 Contracted Services - 8,055 6,915 35,000 - (100.00) - 0.00 7015 Utilities 238 274 231 300 300 0.00 300 0.00 7211 Gas & Lube - - 34 - 50 100.00 50 0.00 7215 Operating Supplies 980 865 5,000 1,000 (80.00) 1,000 0.00 7216 Maintenance & Repair 360 - 1,000 1,000 0.00 1,000 0.00 7221 Operating Materials - - 45,500 100.00 50,000 9.89 7301 Subscriptions & Dues 750 - (100.00) - 0.00 8103 Capital Equipment - - - 70,000 60,597 (13.43) - (100.00) Total Non -Personnel Costs: $ 1,665 $ 8,401 $ 8,093 $ 112,150 $ 108,502 -3.25% $ 52,410 -51.70% Total Expenditures: $ 1,665 $ 8,401 $ 8,093 $ 112,150 $ 108,502 -3.25% $ 52,410 -51.70% Page 44 of 114 City of Seward General Fund Parks Rec Sports Rec (01000-1420) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4342 P&R: Class Registrations 17,393 2,785 1,409 1,500 100.00 1,500 0.00 4343 P&R: Facility Rental 8,470 4,277 28 9,000 100.00 102 (98.87) 4345 P&R: Special Events 18,353 5,271 10,423 18,500 19,917 7.66 20,315 2.00 Total Operating Revenues: $ 44,216 $ 12,333 $ 11,860 $ 18,500 $ 30,417 64.42% $ 21,917 -27.94% Total Revenues: $ 44,216 $ 12,333 $ 11,860 $ 18,500 $ 30,417 64.42% $ 21,917 -27.94% Expenditures: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7017 Rents & Leases 7022 Software/SaaS Subscriptions 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education &Training 7304 Equipment Rent Total Non -Personnel Costs: Total Expenditures: 3,234 3,546 3,013 3,650 4,000 9.59 4,000 0.00 75 193 997 425 1,182 178.12 1,206 2.03 33 182 1 1,000 - (100.00) - 0.00 1,693 1,514 1,765 2,275 1,820 (20.00) 1,915 5.22 16,788 10,417 5,361 23,000 15,000 (34.78) 15,000 0.00 42,823 44,047 - 54,150 80,000 47.74 80,000 0.00 - - - - 3,774 100.00 4,000 5.99 86 389 538 345 390 13.04 409 4.87 - 191 480 300 1,000 233.33 1,000 0.00 - - 983 600 450 (25.00) 450 0.00 22,142 12,303 26,362 28,000 32,200 15.00 32,200 0.00 766 538 - 625 550 (12.00) 550 0.00 1,211 1,858 1,214 1,300 2,000 53.85 2,000 0.00 980 262 307 1,175 1,000 (14.89) 1,000 0.00 618 15 3,480 4,000 100 (97.50) 100 0.00 382 - 355 1,250 1,620 29.60 32 (98.03) 250 1,397 434 1,500 2,500 66.67 2,500 0.00 - - - 200 - (100.00) - 0.00 $ 91,081 $ 76,852 $ 45,290 $ 123,795 $ 147,586 19.22% $ 146,362 -0.83% $ 91,081 $ 76,852 $ 45,290 $ 123,795 $ 147,586 19.22% $ 146,362 -0.83% Page 45 of 114 City of Seward General Fund Parks Rec Boys Girls Club (01000-1430) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Non -Personnel Costs: 7001 Communications 8,417 9,343 8,136 8,525 8,500 (0.29) 8,500 0.00 7004Insurance 3,030 2,674 1,199 4,350 125 (97.13) 130 4.00 7009 Contracted Services 39,470 188,875 178,160 200,000 190,000 (5.00) 190,000 0.00 7016 Heating Fuel - 1,276 10 - 5,000 100.00 5,000 0.00 7211 Gas & Lube 1,242 385 160 400 100.00 400 0.00 7213 Safety Equipment 209 - - - 100 100.00 100 0.00 7215 Operating Supplies 23,201 5,738 (280) 14,900 5,000 (66.44) 5,000 0.00 7216 Maintenance & Repair 911 799 122 1,575 15,000 852.38 15,000 0.00 7217 Small Tools & Equipment 1,267 939 14 - 1,000 100.00 1,000 0.00 8104 Motor Pool Rent - 12,000 11,763 10,500 11,000 4.76 11,000 0.00 Total Non -Personnel Costs: 77,747 222,029 199,284 239,850 236,125 (1.55) 236,130 0.00 Total Expenditures: $ 77,747 $ 222,029 $ 199,284 $ 239,850 $ 236,125 -1.55% $ 236,130 0.00% Page 46 of 114 City of Seward General Fund Library and Museum (01000-1500) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 4251 Federal GF Grants 2,229 1,250 - - - 0.00 - 0.00 4252 State GF Grants 7,000 7,000 7,000 7,000 7,000 0.00 7,000 0.00 4253 Misc GF Grants 979 - - 8,410 - (100.00) - 0.00 4370 Library Service Revenue 13,687 3,631 7,841 12,200 10,695 (12.34) 10,909 2.00 4371 Library Circulation Revenue 3,316 582 34 3,325 198 (94.05) 202 2.02 4373 Museum Admissions 10,636 482 7,125 11,075 7,568 (31.67) 7,720 2.01 Total Operating Revenues: $ 37,846 $ 12,945 $ 22,000 $ 42,010 $ 25,461 -39.39% $ 25,831 1.45% Total Revenues: $ 37,846 $ 12,945 $ 22,000 $ 42,010 $ 25,461 -39.39% $ 25,831 1.45% Expenditures: Personnel Costs: 6000 Salaries 193,893 215,038 219,189 312,270 321,420 2.93 326,240 1.50 6001 Overtime - - 38 - 500 100.00 500 0.00 6100 Medicare 3,485 3,931 4,657 8,425 6,450 (23.44) 6,500 0.78 6102 Workers' Compensation 1,826 1,648 1,064 1,450 2,750 89.66 2,750 0.00 6201 Retirement Benefits 52,972 81,289 74,569 54,600 70,000 28.21 29 (99.96) 6202 Health Insurance 111,171 104,660 52,871 31,144 102,800 230.08 108,000 5.06 Total Personnel Costs: $ 363,347 $ 406,566 $ 352,388 $ 407,889 $ 503,920 23.54% $ 444,019 -11.89% Non -Personnel Costs: 7001 Communications 12,887 13,644 12,247 13,500 14,000 3.70 14,500 3.57 7002 Postage and Freight 7,196 4,881 5,142 8,500 9,104 7.11 9,286 2.00 7004Insurance 9,795 12,809 16,715 15,375 19,290 25.46 20,255 5.00 7006 Legal - - - 500 500 0.00 500 0.00 7009 Contracted Services 66,527 59,312 50,832 - 47,700 100.00 47,700 0.00 7011 Testing 102 102 - 425 200 (52.94) 200 0.00 7012 Other Special Services 7,148 7,210 6,890 9,000 9,500 5.56 9,500 0.00 7015 Utilities 54,773 45,183 47,847 56,000 48,232 (13.87) 50,643 5.00 7016 Heating Fuel 7,020 10,897 13,606 16,000 16,072 0.45 16,875 5.00 7017 Rents & Leases 1,333 653 1,448 2,100 - (100.00) - 0.00 7022 Software/SaaS Subscriptions 2,000 100.00 2,000 0.00 7201 Library Books 7,178 10,113 6,453 10,150 10,150 0.00 10,150 0.00 7202 Library Periodicals 2,797 2,113 44 2,250 2,250 0.00 2,250 0.00 7203 Library Standing Orders 3,053 - - 4,000 4,000 0.00 4,000 0.00 7204 Library Non -Print 5,060 7,081 2,484 5,500 2,000 (63.64) 2,000 0.00 7205 Library Electronic Materials 1,750 4,061 8,011 4,500 4,500 0.00 4,500 0.00 7208 Museum Collection Supplies 480 619 915 1,200 1,000 (16.67) 1,000 0.00 7214 Janitorial Supplies 4,144 577 2,152 3,150 1,600 (49.21) 2,000 25.00 7215 Operating Supplies 14,337 10,427 12,832 22,360 19,000 (15.03) 19,000 0.00 7216 Maintenance & Repair 18,297 22,131 36,838 58,000 58,000 0.00 58,000 0.00 7217 Small Tools & Equipment 16,554 2,392 4,717 7,000 7,000 0.00 7,000 0.00 7222 Computer Hardware - - - - 2,500 100.00 2,500 0.00 7300 Advertising 2,355 1,896 1,458 3,975 500 (87.42) 500 0.00 7301 Subscriptions & Dues 410 1,570 2,222 1,225 1,225 0.00 1,225 0.00 7302 Travel & Subsistence 2,505 2,496 2,812 2,650 10,000 277.36 10,000 0.00 7303 Education&Training 1,146 1,428 1,069 1,500 2,000 33.33 2,000 0.00 7304 Equipment Rent 148 79 - 1,350 1,350 0.00 1,350 0.00 7810 Miscellaneous Expense 1,006 222 27 1,000 - (100.00) - 0.00 Total Non -Personnel Costs: $ 248,001 $ 221,896 $ 236,761 $ 251,210 $ 293,673 16.90% $ 298,934 1.79% Total Expenditures: $ 611,348 $ 628,462 $ 589,149 $ 659,099 $ 797,593 21.01% $ 742,953 -6.85% Page 47 of 114 City of Seward General Fund Debt Service (01000-0900) 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 244,106 234,581 211,404 196,481 185,606 (5.53) 175,544 (5.42) 8300 Debt Service Principal 210,000 220,000 230,000 215,000 230,000 6.98 235,000 2.17 Total Non -Personnel Costs: $ 454,106 $ 454,581 $ 441,404 $ 411,481 $ 415,606 1.00% $ 410,544 -1.22% Total Expenditures: $ 454,106 $ 454,581 $ 441,404 $ 411,481 $ 415,606 1.00% $ 410,544 -1.22% Page 48 of 114 City of Seward Budgeted Interfund Transfers Fiscal Year 2023 and 2024 2023 2024 Transfers- Transfers- Transfers- Transfers - In Out In Out TRANSFERS FROM OTHER FUNDS: Boat Harbor Enterprise Fund: One-half of land rents and leases 216,000 222,000 Federal and State lobbying 44,375 44,375 Payment -in -Lieu -of -Tax 208,655 212,830 Seward Marine Industrial Center Enterprise Fund: One-half of land rents and leases 88,049 89,496 Payment -in -Lieu -of -Tax 50,759 51,554 Parking Enterprise Fund Payment -in -Lieu -of -Tax 25,689 26,191 Electric Enterprise Fund: Federal and State lobbying 88,750 88,750 Payment -in -Lieu -of -Tax 1,045,996 1,056,448 General Operating Permit 300,000 300,000 Water Enterprise Fund: Federal and State lobbying 22,188 22,188 Payment -in -Lieu -of -Tax 120,387 122,795 Wastewater Enterprise Fund: Federal and State lobbying 22,188 22,188 Payment -in -Lieu -of -Tax 101,984 104,743 Capital Acquisition Fund: Cemetary capital improvements* 60,000 0 Commercial Vessel Tax Fund: For SVAC ambulance service to cruise ships 20,000 20,000 For Fire service to cruise ships 20,000 20,000 For GF services to cruise ships; police security, museum movie, etc. 50,000 50,000 TOTAL TRANSFERS IN: $2,485,019 $2,453,557 TRANSFERS TO OTHER FUNDS: Hospital Debt Service Fund 1,625,000 1,625,000 SMIC Enterprise Fund - cash deficit 0 0 Sewer Enterprise Fund - RV dump 16,000 16,000 Capital Acquisition Fund (equal to State Revenue Sharing) 0 0 TOTAL TRANSFERS OUT: $1,641,000 $1,641,000 N ET TRAN SFERS: $844,019 $812,557 Page 49 of 114 Page 50 of 114 City of Seward Enterprise Funds Revenue by Department 2019 2020 2021 2022 2022-23 2024 2023-24 Account Description Actual Actual Actual 2022 Budget YTD(9/30) 2023 Budget % Change Budget % Change 11000 2000 Harbor General 443,907 425,380 356,283 339,750 752,318 1,001,233 194.70 1,007,804 0.66 11000 2002 Floats, Docks and Wharves 2,032,815 1,947,906 2,175,085 1,910,328 1,955,910 2,188,367 14.55 2,236,102 2.18 11000 2004 Harbor 50-ton Boat Lift 87,393 81,181 96,050 89,425 94,328 97,945 9.53 99,939 2.04 11000 2005 Harbor Electric System 360,133 410,775 411,067 380,450 274,356 419,449 10.25 427,828 2.00 120002500 SMIC General 252,114 332,421 327,630 325,275 387,084 372,450 14.50 372,450 0.00 12000 2501 SMIC Basin (Combine Eastand North Docks) 107,802 100,176 83,450 88,275 89,515 90,009 1.96 92,707 3.00 12000 2504 SMIC 330-ton Lift 247,475 201,580 255,671 223,100 215,039 279,926 25.47 287,961 2.87 12000 2505 SMIC Syncrolif Ops 64,000 65,800 67,600 64,900 50,700 69,650 7.32 71,750 3.02 130000000 Parking Revenue 385,490 274,421 432,527 341,350 375,930 341,418 0.02 348,206 1.99 150000000 Electric Revenue 12,118,135 12,203,976 12,606,676 13,272,435 10,383,057 13,192,495 (0.60) 13,323,143 0.99 170000000 Water Revenue 1,532,441 1,333,760 1,516,949 1,430,150 1,289,565 1,512,339 5.75 1,542,934 2.02 180000000 WasteWater Revenue 1,308,390 1,272,611 1,244,172 1,267,525 974,804 1,282,494 1.18 1,317,541 2.73 191000000 Heathcare 63,550 146,524 16,549 16,828 7,561 15,000 (10.86) 15,000 0.00 192000000 Seward Mountain Haven 2,896,637 2,643,683 3,181,200 2,894,640 2,157,029 3,273,812 13.10 3,369,202 2.91 Total Revenue $21,900,282 $21,440,194 $22,770,909 $22,644,431 $19,007,196 $24,136,587 6.59% $24,512,567 1.56% Estimated FY2022 Actual: $ 25,342,928 Page 51 of 114 City of Seward Enterprise Funds Non Personnel Expenses by Department 2019 2020 2021 2022 2022 2023 2022-23 2024 2023-24 Account Description Actual Actual Actual Budget YTD(9/30) Budget %Change Budget %Change 110000900 Harbor Debt Service 154,237 445,134 0 465,026 434,850 418,850 (9.93) 414,600 (1.01) 110002000 Harbor General -240,254 -110,610 1,178,023 -207,185 -151,671 -148,677 (28.24) -160,179 7.74 110002001 Harbor Admin -418,109 -547,179 -558,448 -411,339 -391,589 -524,541 27.52 -536,298 2.24 110002002 Floats, Docks and Wharves 2,566,911 2,730,179 1,394,453 2,760,217 1,100,932 2,934,782 6.32 2,985,473 1.73 11000 2004 Harbor 50-ton Boat Lift 133,820 134,671 128,828 269,976 160,715 147,420 (45.40) 150,212 1.89 110002005 Harbor Electric System 451,212 509,479 506,600 543,060 405,914 623,510 14.81 655,265 5.09 120002500 SMIC General 29,393 36,660 -12,537 961,353 75,496 913,748 (4.95) 896,873 (1.85) 120002501 SMIC Basin (C-b1,eE--dNorco Dods) 111,271 88,186 45,985 126,531 89,417 191,715 51.52 196,818 2.66 12000 2504 SMIC 330-ton Lift 470,442 527,912 337,089 524,700 264,256 643,382 22.62 641,402 (0.31) 120002505 SMIC Syncrolift Operations 525,974 527,193 1,651,663 526,026 1,123 533,220 1.37 533,265 0.01 130002900 Parking Expenses 99,815 63,966 50,409 221,234 156,914 93,175 (57.88) 94,916 1.87 150000900 Electric Debt Service 20,903 0 0 194,353 1,466,038 792,103 307.56 781,853 (1.29) 150003000 Electric Operations (C.mbf,,Stndby6enandOb,ttfon Op,) 3,022,931 2,996,266 2,580,270 5,681,624 1,928,713 4,309,330 (24.15) 4,347,378 0.88 150003001 Electric Admin 374,924 343,533 338,173 462,665 267,783 161,950 (65.00) 165,150 1.98 150003004 Transmission OP&Maint. 45,213 32,086 418,890 826,700 847,188 512,500 (38.01) 12,500 (97.56) 150003005 Distribution OP&Maint. 170,947 72,423 36,818 33,825 10,650 30,000 (11.31) 30,000 0.00 150003006 Wholesale Power 5,308,955 5,717,020 6,024,500 5,922,950 4,226,972 6,101,000 3.01 6,101,000 0.00 150003007 Work Orders -72,557 8,456 -11,141 -105,025 121,544 0 (100.00) 0 0.00 170000900 Water Debt Service 18,303 16,016 13,904 156,845 156,844 154,662 (1.39) 154,666 0.00 170004000 Water -General 1,069,586 881,718 583,466 621,545 512,066 1,041,595 67.58 1,068,214 2.56 170004002 Water -SMIC 55,286 61,399 58,935 69,450 49,618 73,969 6.51 77,840 5.23 180000900 Waste Water Debt Service 16,007 72,632 13,924 79,522 72,633 71,480 (10.11) 71,480 0.00 180004500 WasteWater- General 795,509 756,569 569,318 919,290 473,287 788,861 (14.19) 799,952 1.41 180004502 WasteWater -SMIC 51,041 62,784 101,956 78,800 60,604 86,106 9.27 88,698 3.01 191000000 Heathcare 1,020,126 1,127,220 1,131,228 1,134,945 0 1,152,620 1.56 1,167,388 1.28 192000000 Seward Mountain Haven 3,020,138 2,628,289 2,624,367 2,574,260 1,468,506 2,637,947 2.47 2,634,202 (0.14) $ 18,802,025 $ 19,182,005 $ 19,206,673 $ 24,431,348 $ 13,808,803 $ 23,740,707 -2.83% $ 23,372,668 -1.55% E4imated FY2022AcWal: $ 18,411,737 Page 52 of 114 City of Seward Enterprise Funds Personnel Expenses by Department Account Description 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 YTD(9/30) 2023 Budget 2022-23 %Change 2024 Budget 2023-24 %Change FTE 110002000 Harbor General 242,101 188,130 124,781 222,750 250,425 338,500 51.96 343,904 1.60 3.06 110002001 Harbor Admin 321,338 351,788 385,728 400,500 233,514 381,608 (4.72) 386,560 1.30 3.00 110002002 Floats, Docks and Wharves 283,694 284,387 327,987 378,483 207,834 306,795 (18.94) 311,435 1.51 2.50 11000 2004 Harbor 50-ton Boat Lift 66,473 56,061 84,040 79,769 92,333 92,070 15.42 93,520 1.58 1.00 110002005 Harbor Electric System 48,200 42,941 31,628 55,468 37,790 36,690 (33.85) 37,238 1.49 0.25 120002500 SMIC General 40,763 39,890 34,934 44,870 21,180 234,703 423.07 238,365 1.56 2.90 120002501 SMIC Basin (mmbme E-t-dN-h Dods) 6,007 1,394 0 9,023 4,221 8,705 (3.52) 8,898 2.22 0.10 120002504 SMIC 330-ton Lift 114,632 109,893 130,945 106,667 119,435 128,645 20.60 131,483 2.21 1.25 130002900 Parking Expenses 85,060 13,069 6,113 46,430 6,611 68,581 47.71 69,945 1.99 1.50 150003000 Electric Operations (mmbme St-dby-aidSb-d-0,) 1,491,636 1,461,291 1,635,143 1,728,563 712,685 1,314,716 (23.94) 1,335,618 1.59 8.00 150003001 Electric Admin 270,166 307,798 291,474 415,129 205,012 354,996 (14.49) 364,202 2.59 2.00 150003004 Transmission OP&Maint. 66,206 10,307 14,139 49,078 77,119 78,600 60.15 79,783 1.51 0.25 150003005 Distribution OP&Maint. 49,070 111,951 82,568 69,268 49,808 81,745 18.01 82,960 1.49 0.15 150003007 Work Orders 131,440 101,168 103,081 229,684 109,675 108,050 (52.96) 109,670 1.50 0.70 170004000 Water -General 379,986 355,261 305,209 447,889 280,733 325,047 (27.43) 332,976 2.44 2.00 170004002 Water -SMIC 0 0 0 0 0 84,143 100.00 86,327 2.60 0.50 180004500 WasteWater- General 202,301 251,236 284,770 334,863 245,654 325,047 (2.93) 332,976 2.44 2.00 180004502 WasteWater -SMIC 0 0 0 0 0 84,143 100.00 86,327 2.60 0.50 $ 3,799,073 $ 3,686,565 $ 3,842,540 $ 4,618,434 $ 2,654,029 $ 4,352,783 -5.75% $ 4,432,187 1.82% 32 estimated FY2022 actual: $ 3,538,705 Page 53 of 114 �-(ar6or Znferprise rFUnd The Harbor Enterprise Fund consists of the following cost centers: Float System, Wharves and Docks, 50-Ton Boatlift, Harbor Electrical System, Harbor General, Harbor Administration, Harbor Debt Service, and accounts for harbor and marine services provided to the public in the harbor basin. Revenues are based on user fees and charges, and the Harbor Enterprise Fund is maintained on the accrual basis of accounting. All revenues and expenses are charged directly to the cost centers to which they relate. Harbor General and Harbor Administration accumulate costs which are related to multiple cost centers (i.e. billing, vehicle use, administrative services) and these costs are then allocated out to the benefitting cost centers. The budget accounts for only the costs of the Harbor Enterprise Fund. In addition to this Fund, there are a number of related projects that are accounted for in separate funds not included in the budget. • The Harbor Marine Repair & Replacement Fund set aside resources to replace existing harbor capital assets. • The Harbor Revenue Bond Fund accumulates monies collected from the $3.50 per person passenger transit fee, and 100% of those revenues are utilized to pay for harbor bond payments. • The Commercial Passenger Vessel Tax Fund accumulates monies collected from the State of Alaska's cruise ship head tax, and 100% of those revenues are utilized for capital projects associated with improving services to the cruise ships and their passengers. • There are a number of capital projects (float replacement, boat launch replacement, etc.) related to the harbor which are separately accounted for in capital project funds. Page 54 of 114 CITY OF SEWARD HARBOR ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue II000-2000 General Operations $ 55,234 $ 56,304 II000-2002 Harbor Floats, Wharves & Docks $ 2,035,566 $ 2,076,303 I I000-2004 SO -ton Boat Lift $ 97,945 $ 99,939 I I000-2005 Harbor Electric System $ 4I9,449 $ 427,828 Total• $ 2,608,I94 $ 2,660,374 Land Rents and Leases II000-5000 General Operations $ 290,000 $ 295,000 I I000-5000 Harbor Floats, Wharves & Docks $ I42,000 $ I49,000 Land Rents and Leases Total: $ 432,000 $ 444,000 Total Revenue and Land Rents and Leases: $ 3,040,I94 $ 3,I04,374 Non -operating Revenue II000-590I General Operations $ 656,000 $ 656,000 I I000-5905 Harbor Floats, Wharves & Docks $ I0,800 $ I0,800 Total non -operating revenue: $ 666,800 $ 666,800 Total Revenue: $ 3,706,994 $ 3,77I,I74 Expenditures II000-0900 Debt Service Interest $ 48,850 $ 29,600 II000-2000 General Operations $ I89,823 $ I83,725 II000-200I Administration $ (I42,933) $ (I49,738) II000-2002 Harbor Floats, Wharves & Docks $ 3,24I,577 $ 3,296,908 I I000-2004 SO -ton Boat Lift $ 239,490 $ 243,732 I I000-2005 Harbor Electric System $ 660,200 $ 692,503 Total: $ 4,237,007 $ 4,296,730 Transfers Out: $ 469,030 $ 479,205 Total Expenditures: $ 4,706,037 $ 4,775,935 Revenue over expenses: $ (999,043) $ (I,004,76I) Depreciation Expense: $ I,544,430 $ I,544,430 Motor Pool Rent: $ 64,000 $ 64,000 Total Expenditures Less Depreciation & Motor Pool: $ 3,097,607 $ 3,I67,505 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 609,387 $ 603,669 Page 55 of 114 Revenues: Operating Revenues: 5150 Shower Fees 5157 North Harbor Launch Fee 5158 South Harbor Launch Fee 5800 Labor and Services 5899 Miscellaneous Revenue Total Operating Revenue: Non -Operating Revenue: 5000 Land Rents and Leases 5107 Harbor Passenger Transit Fees 5901 EF Investment Interest Total Non -Operating Revenue: Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6002 Standby Time 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7009 Contracted Services 7010 Engineering 7011 Testing 7015 Utilities 7016 Heating Fuel 7211 Gas & Lube 7213 Safety Equipment 7214 Janitorial Supplies 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7325 Harbor Internal Cost Allocation 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: City of Seward Boat Harbor General Operations (11000-2000) Revenue and Expenditures by Department 2019 2020 Actual Actual 2021 2022 2023 2022-23 2024 2023-24 Actual Budget Budget % Chg Budget % Chg 15,672 12,107 16,331 14,700 14,248 (3.07) 14,533 2.00 30,921 19,037 24,851 26,900 25,348 (5.77) 25,855 2.00 13,388 13,832 13,664 14,275 13,937 (2.37) 14,216 2.00 420 598 315 450 500 11.11 500 0.00 953 3,052 132 1,150 1,200 4.35 1,200 0.00 $ 61,354 $ 48,627 $ 55,293 $ 57,475 $ 55,233 -3.90% $ 56,304 1.94% 272,498 281,838 292,232 274,325 290,000 5.71 295,000 1.72 680,991 163,859 754,606 625,000 650,000 4.00 650,000 0.00 110,054 94,915 8,758 7,950 6,000 (24.53) 6,500 8.33 $ 1,063,544 $ 540,612 $ 1,055,596 $ 907,275 $ 946,000 4.27% $ 951,500 0.58% $ 1,124,898 $ 589,239 $ 1,110,889 $ 964,750 $ 1,001,233 3.78% $ 1,007,804 0.66% 114,946 117,364 131,318 149,075 169,550 13.73 172,544 1.77 4,158 6,473 2,874 5,250 5,000 (4.76) 5,075 1.50 14,270 13,068 14,857 12,150 23,000 89.30 23,000 0.00 2,536 3,533 2,743 3,100 3,150 1.61 3,200 1.59 10,366 9,358 8,361 16,500 8,500 (48.48) 8,625 1.47 20,469 (21,672) (23,392) 36,675 37,300 1.70 37,960 1.77 75,356 60,005 (11,980) - 92,000 100.00 93,500 1.63 $ 242,101 $ 188,130 $ 124,781 $ 222,750 $ 338,500 51.96% $ 343,904 1.60% 2,862 3,421 3,456 2,500 3,600 44.00 3,600 0.00 2,340 2,269 2,468 2,600 2,500 (3.85) (4) (100.16) 2,107 528 302 3,000 800 (73.33) 800 0.00 7,599 9,352 10,422 8,120 15,300 88.42 15,300 0.00 56,035 41,526 63,540 50,000 90,100 80.20 90,100 0.00 - - - 5,000 - (100.00) - 0.00 711 102 600 1,000 510 (49.00) 510 0.00 60,688 66,579 71,246 70,000 70,000 0.00 - (100.00) 7,098 6,251 7,410 12,000 14,596 21.63 15,326 5.00 10,531 10,364 14,719 16,000 21,877 36.73 22,971 5.00 9,139 9,483 9,407 9,500 9,500 0.00 - (100.00) 9,172 9,640 10,323 10,025 9,600 (4.24) (4) (100.05) 6,078 5,133 6,876 6,800 5,500 (19.12) 6,000 9.09 16,539 18,028 20,005 16,650 18,000 8.11 18,000 0.00 5,511 83,445 2,516 6,500 3,000 (53.85) 3,000 0.00 - - - - 2,500 100.00 2,500 0.00 (66) 256 700 350 (50.00) 350 0.00 354 - 400 500 25.00 500 0.00 149 - 5,900 100.00 108 (98.17) (504,141) (572,225) (583,108) (590,105) (607,810) 3.00 (626,040) 3.00 - 12,861 2,150 1,000 (53.49) 1,000 0.00 662 9 575 - (100.00) - 0.00 42,376 158,626 1,537,625 135,400 160,000 18.17 160,000 0.00 - - (23,567) - - 0.00 - 0.00 24,000 24,000 23,527 24,000 24,000 0.00 24,000 0.00 $ (240,254) $ (110,610) $ 1,178,023 $ (207,185) $ (148,677) -28.24% $ (261,983) 76.21% $ 1,847 $ 77,520 $ 1,302,804 $ 15,565 $ 189,823 1119.55% $ 81,921 -56.84% Page 56 of 114 City of Seward Boat Harbor Administration (11000-2001) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 168,524 226,712 230,025 223,085 (3.02) 225,980 1.30 6001 Overtime 9,889 15,001 8,422 13,525 7,000 (48.24) 7,105 1.50 6100 Medicare 2,803 3,335 3,549 3,550 3,595 1.27 3,650 1.53 6102 Workers' Compensation 8,029 6,795 6,460 15,750 4,350 (72.38) 4,415 1.49 6201 Retirement Benefits 25,138 31,666 36,469 53,050 49,078 (7.49) 49,715 1.30 6202 Health Insurance 106,955 99,536 104,116 84,600 94,500 11.70 95,695 1.26 Total Personnel Costs: $ 321,338 $ 156,333 $ 385,728 $ 400,500 $ 381,608 -4.72% $ 386,560 1.30% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7022 Software/SaaS Subscriptions 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7222 Computer Hardware 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education &Training 7304 Equipment Rent 7310 Recording Fees 7325 Harbor Internal Cost Allocation 7810 Miscellaneous Expense 7900 Depreciation Expense 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 11,679 12,789 10,346 11,500 11,400 (0.87) 11,400 0.00 273 439 976 500 444 (11.20) 453 2.03 76,021 62,522 68,081 67,150 68,000 1.27 1 (100.00) 5,506 5,404 6,114 5,070 6,475 27.71 6,800 5.02 3,567 1,176 7,328 10,000 5,000 (50.00) 5,000 0.00 10,713 29,302 6,553 10,750 10,000 (6.98) 15,000 50.00 112 - 16 175 200 14.29 200 0.00 - - - - 1,700 100.00 1,700 0.00 2,686 1,161 2,055 5,000 1,165 (76.70) 2,000 71.67 - 329 91 500 400 (20.00) 400 0.00 - - - 100 - (100.00) - 0.00 8,570 6,506 4,138 8,500 9,000 5.88 9,000 0.00 178 154 137 250 200 (20.00) 200 0.00 6,070 4,457 1,133 8,000 3,000 (62.50) 3,000 0.00 - - - - 2,500 100.00 2,500 0.00 2,508 281 1,098 2,000 1,200 (40.00) 1,200 0.00 802 864 1,161 1,100 800 (27.27) 800 0.00 11,620 7,403 5,622 12,000 12,300 2.50 3 (99.98) 899 1,575 1,185 2,000 1,500 (25.00) 1,500 0.00 - - - 1,800 - (100.00) - 0.00 - 200 100.00 200 0.00 (574,873) (696,147) (684,770) (566,334) (675,630) 19.30 (695,900) 3.00 1,471 476 33 600 - (100.00) - 0.00 6,090 6,129 2,413 - 7,605 100.00 7,605 0.00 8,000 8,000 7,842 8,000 8,000 0.00 8,000 0.00 $ (418,109) $ (547,179) $ (558,448) $ (411,339) $ (524,541) 27.52% $ (618,938) 18.00% $ (96,771) $ (390,846) $ (172,720) $ (10,839) $ (142,933) 1218.69% $ (232,378) 62.58% Page 57 of 114 City of Seward Boat Harbor Floats, Docks and Wharves (11000-2002) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Revenues: Operating Revenues: 5100 Transient Moorage 621,277 578,766 722,523 578,900 730,000 26.10 27 (100.00) 5101 Moorage 1,155,610 1,152,445 1,184,443 1,166,275 1,208,132 3.59 1,232,294 2.00 5102 Wharfage 62,868 42,439 47,828 49,000 48,785 (0.44) 49,760 2.00 5153 Fuel Pumping Fee 33,717 25,827 40,347 30,450 34,400 12.97 13 (99.96) 5154 Waiting List Fees 8,537 8,068 11,372 7,575 8,000 5.61 6 (99.93) 5155 Towing Fees 894 578 998 1,050 1,050 0.00 1,100 4.76 5156 Pumping Boats 158 189 284 200 200 0.00 200 0.00 5800 Labor & Services 3,785 1,208 11,509 4,750 5,000 5.26 5 (99.89) 5890 Collection of Doubtful Accounts 910 - 15,983 600 - (100.00) - 0.00 Total Operating Revenue: $ 1,887,756 $ 1,809,519 $ 2,035,287 $ 1,838,800 $ 2,035,567 10.70% $ 1,283,405 -36.95% Non -Operating Revenue: 5000 Land Rents & Leases 126,493 130,196 132,000 126,825 142,000 11.97 149,000 4.93 5001 Land Lease Credits (63,247) - (100.00) - 0.00 5905 EF Penalties & Interest 18,566 8,191 7,798 7,950 10,800 35.85 10,800 0.00 Total Non -Operating Revenue: $ 145,059 $ 138,387 $ 139,798 $ 71,528 $ 152,800 113.62% $ 159,800 4.58% Total Revenue: $ 2,032,815 $ 1,947,906 $ 2,175,085 $ 1,910,328 $ 2,188,367 14.55% $ 1,443,205 -34.05% Personnel Costs: 6000 Salaries 150,441 138,945 161,529 206,100 155,405 (24.60) 157,750 1.51 6001 Overtime 3,483 7,961 6,896 6,750 6,500 (3.70) 6,600 1.54 6100 Medicare 2,956 2,326 2,532 3,500 2,400 (31.43) 2,450 2.08 6102 Workers' Compensation 11,127 10,699 10,430 13,780 8,650 (37.23) 8,780 1.50 6201 Retirement Benefits 25,083 34,277 42,714 45,125 32,125 (28.81) 32,610 1.51 6202 Health Insurance 90,604 90,179 103,886 103,228 101,715 (1.47) 103,245 1.50 Total Personnel Costs: $ 283,694 $ 284,387 $ 327,987 $ 378,483 $ 306,795 -18.94% $ 311,435 1.51% Non -Personnel Costs: 7002 Postage and Freight 326 473 360 600 802 33.67 818 2.00 7004 Insurance 81,826 79,644 93,011 83,627 154,000 84.15 161,700 5.00 7009 Contracted Services 10,289 14,746 4,240 16,000 9,300 (41.88) 9,300 0.00 7015 Utilities 49,253 46,334 59,205 65,000 68,005 4.62 71,405 5.00 7213 Safety Equipment 208 - - 300 300 0.00 300 0.00 7215 Operating Supplies 3,434 96 427 3,700 1,400 (62.16) 1,400 0.00 7216 Maintenance & Repair 8,350 13,348 7,156 15,925 10,000 (37.21) 10,000 0.00 7217 Small Tools & Equipment 3,431 3,149 313 4,400 4,500 2.27 4,500 0.00 7321 Harbor General Indirect Costs 348,952 409,713 417,505 422,515 435,190 3.00 448,245 3.00 7322 Harbor Admin Indirect Costs 397,911 498,442 490,283 476,025 490,300 3.00 505,010 3.00 7324 Gen Fund Indirect Costs 298,502 302,085 305,709 312,742 393,585 25.85 405,395 3.00 7808 Bad Debt Expense 11,143 18,056 16,244 7,125 12,400 74.04 12,400 0.00 7900 Depreciation Expense 1,353,287 1,344,094 - 1,352,258 1,355,000 0.20 1,355,000 0.00 Total Non -Personnel Costs: $ 2,566,911 $ 2,730,179 $ 1,394,453 $ 2,760,217 $ 2,934,782 6.32% $ 2,985,473 1.73% Total Expenditures: $ 2,850,605 $ 3,014,566 $ 1,722,440 $ 3,138,700 $ 3,241,577 3.28% $ 3,296,908 1.71% Page 58 of 114 City of Seward Boat Harbor 50-ton Boat Lift (11000-2004) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenues: 5103 Boat Lift Fees 86,553 80,656 95,289 88,700 97,195 9.58 99,139 2.00 5800 Labor and Services 840 525 761 725 750 3.45 800 6.67 Total Operating Revenue: $ 87,393 $ 81,181 $ 96,050 $ 89,425 $ 97,945 9.53% $ 99,939 2.04% Total Revenue: $ 87,393 $ 81,181 $ 96,050 $ 89,425 $ 97,945 9.53% $ 99,939 2.04% Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7023 Inspection and Testing 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7303 Education&Training 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7324 Gen Fund Indirect Costs 7808 Bad Debt Expense 7900 Depreciation Expense 8101 Infrastructure 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 33,741 28,740 42,243 42,825 54,215 26.60 55,030 1.50 438 682 1,928 2,450 1,000 (59.18) 1,000 0.00 499 463 716 750 790 5.33 800 1.27 3,048 2,329 2,799 2,925 2,415 (17.44) 2,450 1.45 6,858 7,979 12,298 9,600 11,900 23.96 12,165 2.23 21,889 15,869 24,056 21,219 21,750 2.50 22,075 1.49 $ 66,473 $ 56,061 $ 84,040 $ 79,769 $ 92,070 15.42% $ 93,520 1.58% 1,366 365 572 1,300 1,300 0.00 - (100.00) 5,275 5,994 7,057 5,450 8,140 49.36 8,550 5.04 479 3,120 11,920 3,800 1,800 (52.63) 1,800 0.00 - - - - 1,500 100.00 1,500 0.00 557 1,147 1,479 3,000 4,035 34.50 4,236 4.98 - - - - - 0.00 - 0.00 133 42 252 150 200 33.33 200 0.00 10,055 2,611 2,743 9,500 9,500 0.00 9,500 0.00 - - - 100 100 0.00 100 0.00 375 - - 100 - (100.00) - 0.00 19,144 20,600 20,992 21,250 21,880 2.96 22,535 2.99 21,830 25,061 24,653 20,400 21,000 2.94 21,630 3.00 27,136 27,462 27,791 28,125 28,965 2.99 29,835 3.00 - 906 175 - (100.00) - 0.00 15,470 15,364 - 14,700 17,000 15.65 17,000 0.00 - - - 129,926 - (100.00) - 0.00 32,000 32,000 31,369 32,000 32,000 0.00 32,000 0.00 $ 133,820 $ 134,671 $ 128,828 $ 269,976 $ 147,420 -45.40% $ 148,886 0.99% $ 200,293 $ 190,732 $ 212,868 $ 349,745 $ 239,490 -31.52% $ 242,406 1.22% Page 59 of 114 City of Seward Boat Harbor Electrical System (11000-2005) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenues: 5105 Harbor Power Sales 359,608 409,238 410,734 379,500 418,949 10.39 427,328 2.00 5800 Labor & Services - 488 333 500 500 0.00 500 0.00 5899 Miscellaneous Revenue 525 1,050 - 450 - (100.00) - 0.00 Total Operating Revenue: $ 360,133 $ 410,775 $ 411,067 $ 380,450 $ 419,449 10.25% $ 427,828 2.00% Total Revenue: $ 360,133 $ 410,775 $ 411,067 $ 380,450 $ 419,449 10.25% $ 427,828 2.00% Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7022 Software/SaaS Subscriptions 7023 Inspection and Testing 7100 General Power for Resale 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7324 Gen Fund Indirect Costs 7808 Bad Debt Expense 7900 Depreciation Expense Total Non -Personnel Costs: Total Expenditures: 27,467 26,429 16,983 31,025 21,160 (31.80) 21,477 1.50 567 123 109 600 100 (83.33) 102 1.50 447 418 271 525 300 (42.86) 305 1.50 1,196 1,038 532 2,050 815 (60.24) 825 1.23 3,676 3,065 3,524 6,725 4,655 (30.78) 4,725 1.50 14,846 11,868 10,209 14,543 9,660 (33.58) 9,805 1.50 $ 48,200 $ 42,941 $ 31,628 $ 55,468 $ 36,690 -33.85% $ 37,238 1.49% 77 168 - 200 1,000 400.00 1,000 0.00 768 670 669 790 750 (5.06) 800 6.67 - 1,908 1,908 15,000 500 (96.67) 500 0.00 - - - 1,100 100.00 1,100 0.00 - - - - 5,000 100.00 5,000 0.00 234,159 277,161 285,493 300,000 375,000 25.00 400,000 6.67 4,695 2,279 1,370 2,550 2,500 (1.96) 2,500 0.00 3,427 7,519 3,964 5,075 4,000 (21.18) 4,000 0.00 2,952 - - 2,000 1,000 (50.00) 1,000 0.00 - - - - 4,000 100.00 4,000 0.00 74,241 77,823 79,303 80,255 82,665 3.00 85,145 3.00 84,657 94,676 93,135 95,815 98,685 3.00 101,645 3.00 39,797 40,274 40,758 41,250 42,485 2.99 43,750 2.98 - 606 - 125 - (100.00) - 0.00 6,440 6,396 - - 4,825 100.00 4,825 0.00 $ 451,212 $ 509,479 $ 506,600 $ 543,060 $ 623,510 14.81% $ 655,265 5.09% $ 499,412 $ 552,420 $ 538,228 $ 598,528 $ 660,200 10.30% $ 692,503 4.89% Page 60 of 114 City of Seward Boat Harbor Debt Service (11000-0900) Expenditures by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 154,237 130,134 98,850 48,850 (50.58) 29,600 (39.41) 8013 Amortize Deferred Loss on Bonds - - 16,176 - (100.00) - 0.00 8300 Debt Service Principal - 315,000 350,000 370,000 5.71 385,000 4.05 Total Non -Personnel Costs: $ 154,237 $ 445,134 $ $ 465,026 $ 418,850 -9.93% $ 414,600 -1.01% Total Expenditures: $ 154,237 $ 445,134 $ $ 465,026 $ 418,850 -9.93% $ 414,600 -1.01% Page 61 of 114 CITY OF SEWARD BOAT HARBOR ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I / I /22*. Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal payments Net increase (decrease) in cash Estimated ending cash balance: 2022 2023 2024 Budget Budget Budget $6,480,207 ($I,083,7I6) ($999,043) ($I,004,762,) 1,502,358 $4I8,642 1,545,040 $545,997 $350,000) ($370,000) $68,642 $ I75,997 $6,548,849 $6,724,846 * Ties to December 31, 2021 cash and investment balance per ACFR 1,545,050 $540,288 $385,000 $ I 55,288 $6,880, I34 Page 62 of 114 SewardXtarine 9ndwofriaf Cen,Aer ZnferPnjoeirFUnd The Seward Marine Industrial Center (SMIC) Enterprise Fund consists of the following cost centers: North SMIC Dock, East SMIC Dock, 330-ton Travelift, Syncrolift Operations, Syncrolift Complex, and SMIC General. This Fund represents the activities of the marine industrial operations conducted on the east side of Resurrection Bay. The City of Seward owns, but does not operate, the Syncrolift. The Syncrolift is operated through a lease and management and operating agreement. The costs associated with the Syncrolift in this budget are associated with insurance, depreciation, amortization, and administrative costs allocated from the Harbor Enterprise Fund and the General Fund, associated with managing the SMIC operations. There are capital projects (SMIC breakwater) which are related to the marine industrial center which are separately accounted for in capital project funds. Those funds are not included in this budget. Page 63 of 114 CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue I2000-2500 Operating Revenue $ 291,000 $ 291,000 I2000-250I SMIC Basin $ 63,561 $ 65,465 I2000-2504 SMIC 330-ton lift $ 279,926 $ 287,961 I2000-2505 SMIC Syncrolift $ 69,650 $ 71,750 Totals $ 704,I37 $ 716,176 Land Rents and Leases I2000-2500 Operating Revenue $ 80,000 $ 80,000 I2000-250I SMIC Basin $ 26,448 $ 27,242 Land Rents and Leases Total: $ I06,448 $ I07,242 Total Revenue and Land Rents and Leases: $ 8I0,585 $ 823,4I8 Non -operating Revenue I2000-2500 Operating Revenue S I,450 S 1,450 I2000-250I SMIC Basin S - $ - Total non -operating revere tea $ I,450 $ I,450 Total Revenue: $ 8I2,035 $ 824,868 Expenditures I2000-0900 Debt Service- I2000-2500 Operating $ 1,148,451 $ 1,135,238 I2000-250I SMIC Basin $ 200,420 $ 205,716 I2000-2504 SMIC 330-ton lift $ 772,027 $ 772,885 I2000-2505 SMIC Syncrolift $ 533,220 $ 533,265 Total: $ 2,654,Ii8 $ 2,647,I04 Transfers Out; $ 138,808 $ I4I,050 Total Expenditures: $ 2,792,926 $ 2,788,I54 Revenue over expenses: $ (I,982,34I) $ (I,964,736) Depreciation Expense: $ 1,651,000 $ 1,651,000 Motor Pool Rent: $ 50,000 $ 50,000 Total Expenditures Less Depreciation & Motor Pooh $ I,09I,926 $ I,087,I54 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ (28I,34I) $ (263,736) Page 64 of 114 City of Seward Seward Marine Industrial Center General(12000-2500) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Operating Revenue: 5104 Storage Fees 93,799 181,070 167,272 181,000 200,000 10.50 200,000 0.00 5106 SMIC Power Sales 68,659 63,653 81,897 66,175 90,000 36.00 90,000 0.00 5800 Labor & Services - 2,909 50 1,000 1,000 0.00 1,000 0.00 Total Operating Revenue: $ 162,457 $ 247,631 $ 249,219 $ 248,175 $ 291,000 17.26% $ 291,000 0.00% Non -operating Revenue 5000 Land Rents & Leases 84,570 81,526 78,033 77,100 80,000 3.76 80,000 0.00 5901 EF Investment Interest 4,454 2,901 294 - 1,250 100.00 1,250 0.00 5905 EF Penalties & Interest 633 363 84 - 200 100.00 200 0.00 Total Non -operating Revenue: $ 89,657 $ 84,790 $ 78,411 $ 77,100 $ 81,450 5.64% $ 81,450 0.00% Total Revenue: $ 252,114 $ 332,421 $ 327,630 $ 325,275 $ 372,450 14.50% $ 372,450 0.00% Expenditures: Personnel Costs 6000 Salaries 20,236 18,494 20,562 25,375 183,478 623.07 186,230 1.50 6001 Overtime 208 (2) 264 125 275 120.00 275 0.00 6100 Medicare 287 278 260 375 335 (10.67) 350 4.48 6102 Workers' Compensation 1,961 1,710 1,077 1,650 1,500 (9.09) 1,500 0.00 6201 Retirement Benefits 3,263 4,220 5,083 5,550 40,365 627.30 40,970 1.50 6202 Health Insurance 14,808 15,190 7,688 11,795 8,750 (25.82) 9,040 3.31 Total Personnel Costs: $ 40,763 $ 39,890 $ 34,934 $ 44,870 $ 234,703 423.07% $ 238,365 1.56% Non -Personnel Costs: 7002 Postage and Freight 422 2,731 183 625 500 (20.00) 500 0.00 7004 Insurance 1,965 2,386 2,609 2,875 2,810 (2.26) 2,950 4.98 7006 Legal 965 1,817 786 20,000 2,000 (90.00) 2,000 0.00 7009 Contracted Services 19,960 16,040 26,284 33,625 35,000 4.09 27,000 (22.86) 7015 Utilities 42,870 29,826 25,900 35,000 28,141 (19.60) 29,548 5.00 7016 Heating Fuel 1,387 3,542 2,126 6,000 2,309 (61.52) 2,424 4.98 7023 Inspection and Testing - - - - 2,000 100.00 2,000 0.00 7100 General Power for Resale 41,615 46,784 43,605 70,775 99,857 41.09 104,850 5.00 7211 Gas & Lube 3,387 3,884 7,333 10,000 6,334 (36.66) 6,651 5.00 7215 Operating Supplies 430 1,178 2,307 1,500 1,100 (26.67) 1,100 0.00 7216 Maintenance & Repair 8,431 7,134 11,636 4,875 20,000 310.26 8,000 (60.00) 7217 Small Tools & Equipment 3,201 852 424 5,000 1,300 (74.00) 1,300 0.00 7302 Travel & Subsistence - - - - 3,600 100.00 108 (97.00) 7303 Education & Training 800 100.00 800 0.00 7325 Harbor Internal Cost Allocation (135,347) (136,762) (137,087) (139,122) (143,045) 2.82 (147,180) 2.89 7808 Bad Debt Expense - 17,051 2,850 1,000 (64.91) 1,000 0.00 7900 Depreciation Expense 40,106 40,198 907,350 850,042 (6.32) 850,042 0.00 8001 Unrealized Loss on Investments - - 1,357 - - 0.00 - 0.00 Total Non -Personnel Costs: $ 29,393 $ 36,660 $ (12,537) $ 961,353 $ 913,748 -4.95% $ 893,093 -2.26% Total Expenditures: $ 70,156 $ 76,550 $ 22,397 $ 1,006,223 $ 1,148,451 -9.19% $ 1,131,458 -2.26% Page 65 of 114 City of Seward Seward Marine Industrial Center Basin (12000 2501) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 5101 Moorage 47,659 50,198 26,366 46,775 50,000 6.89 7 (99.99) 5102 Wharfage 7,639 725 26,214 9,550 9,500 (0.52) (1) (100.01) 5106 SMIC Power Sales 6,330 2,552 - 4,450 1,286 (71.10) 1,325 3.03 5110 Crane Fees 1,040 468 1,000 1,857 85.70 1,913 3.02 5153 Fuel Pumping Fee - - 700 818 16.86 842 2.93 5800 Labor & Services - 105 100 100 0.00 100 0.00 Total Operating Revenue: $ 62,669 $ 54,047 $ 52,580 $ 62,575 $ 63,561 1.58% $ 4,187 -93.41% Non -Operating Revenue: 5000 Land Rents and Leases Total Non -Operating Revenue: Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7015 Utilities 7023 Inspection and Testing 7213 Safety Equipment 7216 Maintenance & Repair 7302 Travel & Subsistence 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7323 SMIC General Indirect Costs 7324 Gen Fund Indirect Costs 7900 Depreciation Expense Total Non -Personnel Costs: Total Expenditures: 45,133 46,128 30,870 25,700 26,448 2.91 27,242 3.00 $ 45,133 $ 46,128 $ 30,870 $ 25,700 $ 26,448 2.91% $ 27,242 3.00% $ 107,802 $ 100,176 $ 83,450 $ 88,275 $ 90,009 1.96% $ 31,429-65.08% 3,143 677 4,050 5,200 28.40 5,278 1.50 195 - 100 100 0.00 100 0.00 47 10 60 60 0.00 60 0.00 305 55 275 200 (27.27) 200 0.00 479 149 900 1,145 27.22 1,160 1.31 1,838 502 3,638 2,000 (45.02) 2,100 5.00 $ 6,007 $ 1,394 $ $ 9,023 $ 8,705 -3.52% $ 8,898 2.22% 10 - - 2,000 - (100.00) - 0.00 2,914 3,598 4,389 6,225 7,295 17.19 7,660 5.00 1,850 2,865 6,108 3,000 4,500 50.00 5,000 11.11 - - - 300 - (100.00) - 0.00 - 2,000 100.00 2,500 25.00 - - - 500 - (100.00) - 0.00 598 65 1,202 1,850 1,500 (18.92) 1,500 0.00 532 - - 100 3,600 3500.00 3,780 5.00 6,132 572 583 2,360 2,430 2.97 2,500 2.88 6,993 696 685 2,275 2,645 16.26 2,725 3.02 13,429 1,094 1,097 5,000 5,145 2.90 5,295 2.92 31,168 31,542 31,921 55,271 105,050 90.06 108,200 3.00 47,646 47,755 - 47,650 57,550 20.78 57,550 0.00 $ 111,271 $ 88,186 $ 45,985 $ 126,531 $ 191,715 51.52% $ 196,710 2.61% $ 117,278 $ 89,580 $ 45,985 $ 135,554 $ 200,420 47.85% $ 205,608 2.59% Page 66 of 114 Revenues: Operating Revenue: 5103 Boat Lift Fees 5109 Washdown Pad Fees 5800 Labor and Services Total Operating Revenue: Total Revenue: Expenditures: Personnel Costs: 6000 Salaries 6001 Overtime 6100 Medicare 6102 Workers' Compensation 6201 Retirement Benefits 6202 Health Insurance Total Personnel Costs: Non -Personnel Costs: 7002 Postage and Freight 7004 Insurance 7009 Contracted Services 7023 Inspection and Testing 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7321 Harbor General Indirect Costs 7322 Harbor Admin Indirect Costs 7323 SMIC General Indirect Costs 7324 Gen Fund Indirect Costs 7900 Depreciation Expense 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: City of Seward Seward Marine Industrial Center 330-ton Lift (12000-2504) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg 237,304 188,649 239,450 215,000 267,826 24.57 275,861 3.00 10,053 12,301 15,145 7,400 11,400 54.05 11,400 0.00 118 630 1,076 700 700 0.00 700 0.00 $ 247,475 $ 201,580 $ 255,671 $ 223,100 $ 279,926 25.47% $ 287,961 2.87% $ 247,475 $ 201,580 $ 255,671 $ 223,100 $ 279,926 25.47% $ 287,961 2.87% 59,202 58,505 68,251 55,875 78,500 40.49 79,678 1.50 2,510 1,675 2,202 3,180 1,500 (52.83) 1,500 0.00 915 920 1,174 875 1,100 25.71 1,125 2.27 5,867 4,781 4,749 3,815 4,025 5.50 4,085 1.49 9,225 11,389 19,619 12,875 17,270 34.14 17,530 1.51 36,913 32,623 34,950 30,047 26,250 (12.64) 27,565 5.01 $ 114,632 $ 109,893 $ 130,945 $ 106,667 $ 128,645 20.60% $ 131,483 2.21% 162 1,100 627 1,450 1,863 28.48 1,901 2.04 10,539 10,819 11,536 9,975 12,575 26.07 13,205 5.01 2,839 1,554 - 2,100 1,200 (42.86) 1,200 0.00 - - - - 1,500 100.00 1,500 0.00 3,080 1,947 1,991 4,500 8,241 83.13 8,653 5.00 - - - 1,000 500 (50.00) - (100.00) 969 882 1,388 1,000 800 (20.00) 850 6.25 1,558 27,571 7,776 25,500 42,000 64.71 30,000 (28.57) 3,500 - - 1,000 - (100.00) - 0.00 53,922 61,800 62,976 63,750 65,645 2.97 67,615 3.00 61,487 75,184 73,960 61,175 63,000 2.98 64,890 3.00 118,085 131,839 132,152 137,350 137,750 0.29 141,885 3.00 43,630 44,153 44,683 45,225 46,575 2.99 47,970 3.00 170,672 171,063 - 170,675 211,733 24.06 211,733 0.00 - - - - 50,000 100.00 50,000 0.00 $ 470,442 $ 527,912 $ 337,089 $ 524,700 $ 643,382 22.62% $ 641,402 -0.31% $ 585,074 $ 637,804 $ 468,034 $ 631,367 $ 772,027 22.28% $ 772,885 0.11% Page 67 of 114 Cityof Seward Seward Marine Industrial Center Syncrolift Operations (12000-2505) Revenue and Expenditures by Department 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2022-23 %Chg 2024 Budget 2023-24 %Chg Revenues: Operating Revenues: 5000 Land Rents and Leases 64,000 65,800 67,600 64,900 69,650 7.32 71,750 3.02 Total Operating Revenue: $ 64,000 $ 65,800 $ 67,600 $ 64,900 $ 69,650 7.32% $ 71,750 3.02% Total Revenue: $ 64,000 $ 65,800 $ 67,600 $ 64,900 $ 69,650 7.32% $ 71,750 3.02% Expenditures: Non -Personnel Costs: 7324 Gen Fund Indirect Costs 1,444 1,461 1,479 1,497 1,545 3.21 1,590 2.91 7900 Depreciation Expense 524,530 525,732 1,650,184 524,529 531,675 1.36 531,675 0.00 Total Non -Personnel Costs: $ 525,974 $ 527,193 $ 1,651,663 $ 526,026 $ 533,220 1.37% $ 533,265 0.01% Total Expenditures: $ 525,974 $ 527,193 $ 1,651,663 $ 526,026 $ 533,220 1.37% $ 533,265 0.01% Page 68 of 114 CITY OF SEWARD SMIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I /I /22*: Cash is provided by (rased for): Change in Net Position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash None Net increase (decrease) in cash Estimated ending cash balance: 2022 2023 2024 Budget Budget Budget $225,87I ($I,7I6,566) ($I,982,34I) ($I,964,735) I,650,204 ($66,362) I,65I,000 ($33I,34I) I,65I,000 ($3I3,735) ($66,362) ($33I,34I) ($3I3,736) $I59,509 * Ties to December 3I, 202I cash and investment balance per ACFR ($I7I,832) ($485,568) Page 69 of 114 Varkin!y Znferprijoe rFUnd The Parking Enterprise Fund is established to create a funding source for replacement of existing parking lots, including costs of maintain and upgrading the parking lots in the harbor and downtown areas. The primary revenue source of this fund is parking fees. The primary expenses of this fund are maintenance and repair of the parking lots (sealing, striping, signage, repaving) and personnel costs associated with enforce financial records of the Parking Enterprise Fund are maintained on the accrual basis of accounting. Page 70 of 114 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue I3000-2900 General Operations $ 339,920 $ 346,705 Total: $ 339,920 $ 346,705 Non -operating revenue: $ 1,500 $ I,500 $ 338,420 $ 345,205 Expenditures I3000-0900 Debt Service $ - $ - I3000-2900 General Operations $ 161,755 $ 164,862 Total: $ I6I,755 $ I64,862 Transfers Out: $ 25,689 $ 26,I9I Total Expenditures: $ I87,444 $ I9I,053 Revenue over expenses: $ I52,476 $ I55,652 Depreciation Expense: $ 27,000 $ 27,500 Motor Pool Rent: $ 13,000 $ 13,000 Total Expenditures Less Depreciation & Motor Pool: $ II2,476 $ 115,152 Revenue over Expenditures (less depredation expense and Motor Pool Rent): $ 227,444 $ 23I,553 Page 71 of 114 Revenues: Operating Revenue: 5200 S. Harbor Lot 5201 N. Harbor Lot 5202 N.E. Ramp Lot 5204 S. Harbor Uplands Lot 5205 Slip Holder Parking Passes 5206 Employee Passes 5207 Miscellaneous Parking Fees 5209 Company Vehicle Pass 5210 Vehicle w/ Trailer 5211 Visitor Parking Permits 5212 Fines - Parking Tickets 5899 Miscellaneous Revenue Total Operating Revenue: Non -Operating Revenue: 5901 EF Investment Interest Total Non -Operating Revenue: Total Revenues: City of Seward Parking General Revenue (13000-0000) Revenue by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg 123,798 73,040 152,841 126,500 115,619 (8.60) 117,932 2.00 101,269 79,041 183,439 99,600 116,652 17.12 118,985 2.00 46,654 37,631 30,481 41,300 32,949 (20.22) 33,608 2.00 23,558 23,505 21,738 19,200 19,134 (0.34) 19,517 2.00 25,938 19,178 21,211 26,025 26,133 0.41 26,656 2.00 11,833 4,439 1,729 4,450 7,328 64.67 7,475 2.01 51 - - - 246 100.00 251 2.03 - 654 327 - 334 100.00 327 (2.10) 15,735 6,075 8,785 14,625 15,522 6.13 15,833 2.00 2,523 1,636 6,916 2,650 3,746 41.36 3,821 2.00 3,736 790 2,318 3,000 2,255 (24.83) 2,301 2.04 470 20 (260) - - 0.00 - 0.00 $ 355,566 $ 246,007 $ 429,525 $ 337,350 $ 339,918 0.76% $ 346,706 2.00% 29,924 28,414 3,002 4,000 1,500 (62.50) 1,500 0.00 $ 29,924 $ 28,414 $ 3,002 $ 4,000 $ 1,500-62.50% $ 1,500 0.00% $ 385,490 $ 274,421 $ 432,527 $ 341,350 $ 341,418 0.02% $ 348,206 1.99% Page 72 of 114 City of Seward Parking General (13000-2900) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 59,833 6,909 3,071 32,675 52,466 60.57 53,253 1.50 6001 Overtime 8,658 1,825 43 2,000 500 (75.00) 500 0.00 6100 Medicare 4,289 336 56 1,360 500 (63.24) 500 0.00 6101 Unemployment Insurance 307 462 (153) - 280 100.00 290 3.57 6102 Workers' Compensation 4,053 527 44 3,195 500 (84.35) 500 0.00 6201 Retirement Benefits 1,905 692 659 4,100 4,225 3.05 4,290 1.54 6202 Health Insurance 6,015 2,318 2,393 3,100 10,110 226.13 10,612 4.97 Total Personnel Costs: $ 85,060 $ 13,069 $ 6,113 $ 46,430 $ 68,581 47.71% $ 69,945 1.99% Non -Personnel Costs: 7001 Communications 1,814 1,089 994 2,000 1,700 (15.00) 1,700 0.00 7002 Postage and Freight 551 1 359 600 541 (9.83) 551 1.85 7003 Bank and Credit Card Fees 9,989 10,793 15,619 12,975 11,835 (8.79) 12,071 1.99 7004Insurance 3,293 2,620 1,719 4,300 1,320 (69.30) 1,395 5.68 7006 Legal - - - 2,000 2,000 0.00 2,000 0.00 7009 Contracted Services 1,116 4,296 7,603 4,500 4,500 0.00 4,500 0.00 7015 Utilities 774 846 851 2,000 894 (55.30) 939 5.03 7210 Vehicle Supplies 1,498 - - 1,950 - (100.00) - 0.00 7211 Gas & Lube 1,234 65 1,275 - (100.00) - 0.00 7212 Uniform Allowance - - 675 400 (40.74) 400 0.00 7213 Safety Equipment - 350 - (100.00) - 0.00 7214 Janitorial Supplies 458 - 100 - (100.00) - 0.00 7215 Operating Supplies 16,953 3,369 5,444 126,009 10,000 (92.06) 10,000 0.00 7216 Maintenance & Repair 7,264 - 4,903 7,275 6,000 (17.53) 6,300 5.00 7217 Small Tools & Equipment 51 - 37 2,150 1,000 (53.49) 1,000 0.00 7300 Advertising - 327 - 300 100 (66.67) 300 200.00 7301 Subscriptions & Dues 494 - 87 2,175 500 (77.01) 500 0.00 7307 GF Administrative Fee 11,400 11,537 11,675 12,025 12,385 2.99 12,760 3.03 7900 Depreciation Expense 29,925 29,023 1,118 25,575 27,000 5.57 27,500 1.85 8104 Motor Pool Rent 13,000 - - 13,000 13,000 0.00 13,000 0.00 Total Non -Personnel Costs: $ 99,815 $ 63,966 $ 50,409 $ 221,234 $ 93,175 -57.88% $ 94,916 1.87% Total Expenditures: $ 184,875 $ 77,035 $ 56,522 $ 267,664 $ 161,756 -39.57% $ 164,861 1.92% Page 73 of 114 CITY OF SEWARD PARKING ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I /I/22*; Cash is provided by (used for: Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash None Net increase (decrease) in cash Estimated ending cash balance 2022 2023 2024 Budget Budget Budget $ I,732,532 &T 7T 7'fC &T C'9 A7L &T CC/_Cn 25,575 27,000 27,500 $I97,3I0 $I79,476 $I83J52 &TA'T' T- &T17n A'F/ &Tn� Te I $L929,842 $2,I09,3I8 $2,292,470 * Ties to December 31, 2021 cash and investment balance per ACFR Page 74 of 114 ctric .'Enier�iris�'�e rFund The Electric Enterprise Fund is established to account for the provision of electrical service to the residents to the City and other areas within the electrical service area. The primary revenues of the Electric Enterprise Fund are charges to various user classes: residential, small general service, large general service, harbor power sales and street and yard lights. The financial records of the Electric Enterprise Fund are maintained on the accrual basis of accounting. Page 75 of 114 CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue I5000-3000 General Operations $ I3,074,953 $ I3,205,603 IS000-3007 Work Orders $ - $ - Total: $ I3,074,953 $ 13,205,603 Non -operating revenue: $ I I7,S4I $ 117,541 Total Revenue: $ I3,19Z494 $ 13,323,I44 Expenditures IS000-0900 Debt Service Interest Expense $ 612,103 $ 602,103 I5000-3000 General Operations $ 5,624,046 $ 5,682,996 IS000-300I Admin $ SI6,946 $ S29,3S2 I5000-3004 Transmission Operations & Maintenance $ 59I, I00 $ 92,283 I5000-3005 Distribution Operations & Maintenance $ 111,74S $ 112,960 I5000-3006 Wholesale Power Costs $ 6,101,000 $ 6,101,000 IS000-3007 Work Orders $ I08,OS0 $ 109,670 Total: $ I3,664,990 $ 13,230,364 Transfers Out Total Expenditures Revenue over expenses: Motor Pool Rent: Depreciation Expense: Total Motor Pool Rent & Depreciation Expense: Revenue over Expenditures (less depreciation expense and Motor Pool Rent $ I,434,746 $ I,445,I98 $ I5,09%736 $ 14,675,562 $ (I,907,242) $ (I,352,4I8) $ 8S,000 $ 8S,000 $ I,S8S,000 $ I,S8S,000 $ 1,670,000 $ I,670,000 $ (237,242) $ 3I7,582 Page 76 of 114 City of Seward Electric General Operations (15000-0000) Revenue by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenue: 5300 Residential 1,560,795 1,620,502 1,681,663 1,810,000 1,980,000 9.39 2,000,000 1.01 5302 Residential fuel factor 1,446,779 1,572,977 1,599,022 1,565,130 1,797,215 14.83 1,815,187 1.00 5303 SResidential customer charge 532,922 537,941 543,619 481,575 200,680 (58.33) 202,687 1.00 5310 SG Service 891,121 949,500 952,671 1,050,000 1,028,896 (2.01) 1,039,185 1.00 5312 SG fuel factor 748 381 756 268 826 087 830 000 947 636 14.17 957 112 1.00 5313 SG Customer Charge 256,587 168,533 275,960 242,000 120,966 (50.01) 122,176 1.00 5320 LG Service 954,374 1,178,426 1,360,301 1,200,000 1,631,811 35.98 1,648,129 1.00 5322 LG fuel factor 1,970,753 2,235,192 2,335,894 1,889,500 2,132,647 12.87 2,153,973 1.00 5323 LG customer charge 46,457 47,766 46,722 45,260 47,103 4.07 47,574 1.00 5324 LG demand charge 1,640,879 1,613,997 1,740,603 1,526,645 465,276 (69.52) 469,928 1.00 5340 Spec. Contract Energy 353,492 197,844 191,051 - - 0.00 - 0.00 5342 Special Contract fuel factor 472,661 318,992 207,077 0.00 0.00 5343 Spec. Contract customer charge 1,572 525 530 0.00 0.00 5345 Special Contract Demand 527,732 237,264 223,141 - - 0.00 - 0.00 5350 Harbor Fund Power Sales 170,706 189,105 206,231 191,500 278,051 45.20 280,831 1.00 5352 Harbor power fuel factor 140,681 159,892 171,062 161,900 265,581 64.04 268,237 1.00 5360 Street & Yard 73,270 76,209 76,419 77,200 77,106 (0.12) 77,877 1.00 5362 Yard Light Fuel 6,659 6,589 6,401 5,900 7,517 27.41 7,592 1.00 5370 Industrial Service - - - 499,500 850,000 70.17 858,500 1.00 5371 Industrial Customer Charge 1,600 1,055,000 65837.50 1,065,550 1.00 5372 Industrial Demand Charge 675,200 750 (99.89) 758 1.00 5373 Industrial Fuel Factor 905,150 125,000 (86.19) 126,250 1.00 5801 Turn on Fees 23,745 18,243 22,936 21,800 18,077 (17.08) 18,258 1.00 5802 Equipment Rental 12,458 - 1,350 2,125 5,430 155.53 5,484 1.00 5803 Joint Pole Use 10,776 10,776 10,212 10,800 10,212 (5.44) 10,314 1.00 5804 Work Order Revenue 16,528 121,668 76,494 30,000 30,000 0.00 30,000 0.00 5890 Collection of Doubtful Accounts 129 - 604 550 - (100.00) - 0.00 Total Operating Revenue: $ 11,859,456 $ 12,018,209 $ 12,556,050 $ 13,223,335 $ 13,074,954 -112.21% $ 13,205,602 1.00% Non -Operating Revenue: 5901 EF Investment Interest 203,644 179,082 17,917 11,150 35,000 213.90 35,000 0.00 5905 EF Penalties and Interest 41,201 6,685 18,874 23,950 26,800 11.90 26,800 0.00 5941 Amort.Bond Premium 13,834 - 13,834 14,000 55,741 298.15 55,741 0.00 Total Non -Operating Revenue: $ 258,680 $ 185,767 $ 50,625 $ 49,100 $ 117,541 139.39% $ 117,541 0.00% Total Revenues: $ 12,118,135 $ 12,203,976 $ 12,606,676 $ 13,272,435 $ 13,192,495 -0.60% $ 13,323,143 0.99% Page 77 of 114 City of Seward Electric Operations (15000-3000) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Personnel Costs: 6000 Salaries 550,340 579,589 667,501 618,832 791,121 27.84 802,990 1.50 6001 Overtime 102,572 69,945 108,430 98,582 33,500 (66.02) (67) (100.20) 6002 Standby Time 62,228 69,754 47,084 195,707 139,500 (28.72) 141,595 1.50 6100 Medicare 49,885 50,307 51,679 59,053 8,535 (85.55) (87) (101.02) 6102 Workers' Compensation 49,650 46,145 45,457 44,932 32,085 (28.59) (29) (100.09) 6201 Retirement Benefits 116,232 132,329 122,083 58,497 117,265 100.46 119,027 1.50 6202 Health Insurance 174,694 144,180 173,781 226,419 173,285 (23.47) (24) (100.01) 6203 In Lieu of FICA 164,633 152,623 158,498 184,254 5,000 (97.29) (99) (101.98) 6204 Electric Meal Allowance 46,651 48,715 45,869 47,880 6,400 (86.63) (88) (101.38) 6205 Electric Union Benefits 174,754 167,705 214,758 194,404 8,025 (95.87) 8,025 0.00 Total Personnel Costs: $ 1,491,636 $ 1,461,291 $ 1,635,143 $ 1,728,563 $ 1,314,716 -23.94% $ 1,071,242 -18.52% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7010 Engineering 7011 Testing 7012 Other Special Services 7015 Utilities 7016 Heating Fuel 7017 Rents & Leases 7022 Software/SaaS Subscriptions 7103 Fuel for Generators 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7221 Operating Materials 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7304 Equipment Rent 7307 GF Administrative Fee 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8010 Utility Deposit Interest 8101 Infrastructure 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 10,042 16,675 13,934 13,725 7,500 (45.36) (46) (100.62) 14,949 18,825 15,412 14,875 16,800 12.94 13 (99.92) 74,346 82,925 97,260 91,218 110,650 21.30 116,175 4.99 39,897 11,732 11,100 45,000 45,000 0.00 45,000 0.00 320,683 238,990 700,749 925,287 325,000 (64.88) 325,000 0.00 19,896 11,133 43,889 70,000 50,000 (28.57) (29) (100.06) 2,826 4,055 - 10,000 15,000 50.00 17,500 16.67 2,985 11,102 9,235 17,700 4,500 (74.58) 4,500 0.00 148,741 156,948 165,992 170,000 196,000 15.29 16 (99.99) 12,310 22,032 7,817 18,000 36,000 100.00 102 (99.72) 30,805 26,238 20,013 26,775 6,100 (77.22) (79) (101.29) - - - - 10,000 100.00 102 (98.98) 55,943 86,353 36,073 135,000 185,000 37.04 185,000 0.00 25,315 8,755 20,262 19,950 20,000 0.25 20,000 0.00 21,780 27,887 22,842 35,900 34,000 (5.29) 34,000 0.00 24,191 6,009 7,290 12,000 12,200 1.67 12,200 0.00 36,478 8,592 4,355 9,575 22,900 139.16 22,900 0.00 277,012 568,453 245,863 262,286 50,000 (80.94) 50,000 0.00 147,667 25,114 15,414 43,125 37,400 (13.28) 37,400 0.00 41,060 3,856 11,766 30,720 20,000 (34.90) 20,000 0.00 - 300,000 100.00 300,000 0.00 1,071 351 2,608 5,120 12,000 134.38 4,500 (62.50) 7,305 7,673 21,450 31,000 75,000 141.94 75,000 0.00 4,639 1,130 2,651 5,000 8,500 70.00 8,500 0.00 10,792 3,482 292 5,550 7,500 35.14 7,500 0.00 30,127 - 1,563 5,120 5,000 (2.34) 5,000 0.00 953,306 964,747 976,322 1,005,612 1,035,780 3.00 1,066,855 3.00 57,679 (26,454) 56,396 32,175 25,000 (22.30) 25,000 0.00 1,484 2,032 4,125 3,250 - (100.00) - 0.00 642,369 605,982 45,343 2,560,132 1,585,000 (38.09) 1,585,000 0.00 1,105 258 2,461 925 1,500 62.16 1,500 0.00 - - 1,827 20,480 - (100.00) - 0.00 6,125 11,390 15,966 6,125 - (100.00) - 0.00 - 90,000 - 50,000 50,000 0.00 50,000 0.00 $ 3,022,931 $ 2,996,266 $ 2,580,270 $ 5,681,624 $ 4,309,330 -24.15% $ 4,018,609 -6.75% $ 4,514,567 $ 4,457,557 $ 4,215,413 $ 7,410,187 $ 5,624,046 -24.10% $ 5,089,850 -9.50% Page 78 of 114 City of Seward Electric Administration (15000-3001) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 155,636 206,217 157,736 235,650 195,054 (17.23) 197,890 1.45 6001 Overtime 28 - (37) 1,125 - (100.00) - 0.00 6100 Medicare 2,358 3,146 3,473 4,775 2,830 (40.73) 2,875 1.59 6102 Workers' Compensation 1,512 965 674 - 850 100.00 865 1.76 6201 Retirement Benefits 34,756 23,395 30,541 63,635 42,915 (32.56) 43,560 1.50 6202 Health Insurance 75,875 73,908 98,987 109,944 113,297 3.05 118,962 5.00 6205 Electric Union Benefits - 167 100 - 50 100.00 50 0.00 Total Personnel Costs: $ 270,166 $ 307,798 $ 291,474 $ 415,129 $ 354,996 -14.49% $ 364,202 2.59% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7004 Insurance 7006 Legal 7009 Contracted Services 7011 Testing 7012 Other Special Services 7017 Rents & Leases 7022 Software/SaaS Subscriptions 7210 Vehicle Supplies 7211 Gas & Lube 7212 Uniform Allowance 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7300 Advertising 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education &Training 7304 Equipment Rent 7810 Miscellaneous Expense 7900 Depreciation Expense 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 9,450 2,776 1,089 11,600 10,000 (13.79) 12,000 20.00 9 30 519 275 300 9.09 300 0.00 202 217 216 260 300 15.38 300 0.00 - - - 45,000 45,000 0.00 45,000 0.00 13,290 43,370 16,022 - 18,000 100.00 18,000 0.00 1,307 123 600 550 600 9.09 600 0.00 10,000 10,000 10,000 10,000 - (100.00) - 0.00 - - 6,341 7,000 - (100.00) - 0.00 - - 5,000 100.00 5,000 0.00 - - - - 0.00 - 0.00 - 36 1,153 4,550 1,500 (67.03) 1,700 13.33 472 104 - 3,000 500 (83.33) 500 0.00 320 - - 400 500 25.00 500 0.00 16,771 1,106 2,386 10,240 6,000 (41.41) 6,000 0.00 1,142 338 365 300 500 66.67 500 0.00 20,034 435 - 4,450 3,500 (21.35) 3,500 0.00 666 409 3,272 5,000 4,500 (10.00) 5,500 22.22 2,187 1,661 14,700 27,800 6,500 (76.62) 6,500 0.00 17,942 4,511 7,426 21,500 16,000 (25.58) 16,000 0.00 2,874 - 530 6,750 6,750 0.00 6,750 0.00 - - 2,575 1,500 (41.75) 1,500 0.00 - - 200 650 - (100.00) - 0.00 8,259 8,419 2,325 985 - (100.00) - 0.00 270,000 270,000 271,029 299,780 35,000 (88.32) 35,000 0.00 $ 374,924 $ 343,533 $ 338,173 $ 462,665 $ 161,950 -65.00% $ 165,150 1.98% $ 645,090 $ 651,331 $ 629,647 $ 877,794 $ 516,946 -41.11% $ 529,352 2.40% Page 79 of 114 City of Seward Electric Transmission OP Maint. (15000-3004) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 23,096 6,529 5,500 21,275 24,550 15.39 24,918 1.50 6001 Overtime 24,236 198 3,475 15,175 24,325 60.30 24,690 1.50 6100 Medicare 707 108 148 900 1,200 33.33 1,220 1.67 6102 Workers' Compensation 4,172 453 462 1,600 2,290 43.13 2,325 1.53 6201 Retirement Benefits 6,994 1,238 2,004 6,900 16,590 140.43 16,840 1.51 6202 Health Insurance 6,913 1,770 2,526 3,178 9,500 198.93 9,645 1.53 6205 Electric Union Benefits 89 11 24 50 145 190.00 145 0.00 Total Personnel Costs: $ 66,206 $ 10,307 $ 14,139 $ 49,078 $ 78,600 60.15% $ 79,783 1.51% Non -Personnel Costs: 7009 Contracted Services 1,919 7,900 402,390 800,000 500,000 (37.50) - (100.00) 7017 Rents & Leases 29,297 24,186 16,500 24,700 10,000 (59.51) 10,000 0.00 7216 Maintenance & Repair 6,704 - - 2,000 2,500 25.00 2,500 0.00 Total Non -Personnel Costs: $ 37,919 $ 32,086 $ 418,890 $ 826,700 $ 512,500 -38.01% $ 12,500 -97.56% Total Expenditures: $ 104,125 $ 42,393 $ 433,029 $ 875,778 $ 591,100 -41.48% $ 92,283 -97.56% Page 80 of 114 City of Seward Electric Distribution OP Maint. (15000-3005) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Costs: 6000 Salaries 9,389 10,355 5,717 12,335 13,315 7.94 13,515 1.50 6001 Overtime 24,623 70,223 49,944 38,250 44,045 15.15 44,705 1.50 6100 Medicare 541 1,291 918 850 1,015 19.41 1,030 1.48 6102 Workers' Compensation 2,851 4,303 2,393 2,225 1,625 (26.97) 1,650 1.54 6201 Retirement Benefits 5,303 11,947 12,714 10,300 12,620 22.52 12,810 1.51 6202 Health Insurance 4,715 11,165 8,879 3,178 8,425 165.10 8,550 1.48 6204 Electric Meal Allowance 1,562 2,567 1,921 2,030 600 (70.44) 600 0.00 6205 Electric Union Benefits 84 100 82 100 100 0.00 100 0.00 Total Personnel Costs: $ 49,070 $ 111,951 $ 82,568 $ 69,268 $ 81,745 18.01% $ 82,960 1.49% Non -Personnel Costs: 7215 Operating Supplies 170,947 72,423 36,818 33,825 30,000 (11.31) 30,000 0.00 Total Non -Personnel Costs: $ 170,947 $ 72,423 $ 36,818 $ 33,825 $ 30,000-11.31% $ 30,000 0.00% Total Expenditures: $ 220,017 $ 184,374 $ 119,386 $ 103,093 $ 111,745-70.90% $ 112,960 0.00% Page 81 of 114 City of Seward Electric Wholesale Power Costs (15000-3006) Expenditure by Department 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2022-23 2024 % Chg Budget 2023-24 % Chg Expenditures: Non -Personnel Costs: 7101 Chugach Power Purchases 2,087,299 2,286,776 3,455,322 2,322,950 2,393,000 3.02 2,393,000 0.00 7102 Power Fuel Costs 3,221,656 3,430,244 2,569,178 3,600,000 3,708,000 3.00 3,708,000 0.00 Total Non -Personnel Costs: $ 5,308,955 $ 5,717,020 $ 6,024,500 $ 5,922,950 $ 6,101,000 3.01% $ 6,101,000 0.00% Total Expenditures: $ 5,308,955 $ 5,717,020 $ 6,024,500 $ 5,922,950 $ 6,101,000 3.01% $ 6,101,000 0.00% Page 82 of 114 City of Seward Electric Work Orders (15000-3007) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Personnel Costs: 6000 Salaries 74,533 64,234 63,054 119,050 71,250 (40.15) 72,320 1.50 6001 Overtime 13,964 3,852 4,906 23,650 1,500 (93.66) 1,525 1.67 6100 Medicare 1,364 1,087 1,035 3,025 1,035 (65.79) 1,050 1.45 6102 Workers' Compensation 5,747 3,975 1,915 6,250 2,500 (60.00) 2,540 1.60 6201 Retirement Benefits 13,568 13,294 16,526 46,300 15,675 (66.14) 15,910 1.50 6202 Health Insurance 21,673 14,563 15,495 30,759 15,890 (48.34) 16,125 1.48 6204 Electric Meal Allowance 439 - - 350 - (100.00) - 0.00 6205 Electric Union Benefits 152 163 150 300 200 (33.33) 200 0.00 Total Personnel Costs: 131,440 101,168 103,081 229,684 108,050 (52.96) 109,670 1.50 Non -Personnel Costs: 7010 Engineering 38,370 11,425 5,205 - 0.00 0.00 7215 Operating Supplies - 1,134 1,838 10,000 (100.00) 0.00 8200 Work Order Sal/Benefit credits (56,144) (1,398) (19,164) (73,825) (100.00) 0.00 8201 Work Order New Service/Upgrade credits (54,784) (2,705) (9,668) (41,200) (100.00) 0.00 8202 Work Order Operating Supply credits - 10,648 0.00 0.00 Total Non -Personnel Costs: (72,557) 8,456 (11,141) (105,025) - (100.00) - 0.00 Total Expenditures: $ 58,883 $ 109,624 $ 91,940 $ 124,659 $ 108,050 -13.32% $ 109,670 1.50% Page 83 of 114 City of Seward Electric Debt Service (15000-0900) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 8013 Amortize Deferred Loss on Bonds 8014 Amortization of Bond Issuance Costs 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: - 154,450 586,700 279.86 576,700 (1.70) 20,903 20,903 20,903 0.00 20,903 0.00 - - 4,500 100.00 4,500 0.00 - 19,000 200,000 952.63 205,000 2.50 $ 20,903 $ $ $ 194,353 $ 812,103 317.85% $ 807,103 -0.62% $ 20,903 $ - $ - $ 194,353 $ 812,103 317.85% $ 807,103 -0.62% Page 84 of 114 CITY OF SEWARD ELECTRIC ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I / I /22*: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal payments Net increase (decrease) in cash Estimated ending cash balance 2022 2023 2024 Budget Budget Budget $8,379,285 ($ I,939,729) ($ I,907,242) ($ I,352,4I8) 2,57I,6II $63I,882 I,585,000 ($322,242) I,585,000 $232,582 (190,000) (200,000) (205,000) $44I,882 ($522,242) $27,582 $8,82I,I67 $8,298,925 $8,326,507 * Ties to December 31, 2021 cash and investment balance per ACFR Page 85 of 114 'HJafer Znierprise rFund The Water Enterprise Fund accounts for the provision of public drinking water to the community of Seward. Revenues are based on user chargers to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, boat harbor, and industrial. The financial records of the Water Enterprise Fund are maintained on the accrual basis of accounting. Page 86 of 114 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue I7000-0000 General Operations $ 1,504,839 $ I,534,934 Total: $ I,504,839 $ 1,534,934 Non -operating revenue: $ 7,500 $ 8,000 $ I,SI2,339 $ 1,542,934 Expenditures I7000-4000 General Operations $ 1,366,642 $ 1,401,190 I7000-0900 Debt Service Interest $ 9,070 $ 6,890 I7000-4002 SMIC $ I58,II2 $ 164,167 Total: $ I,533,824 $ 1,572,247 Transfers Out $ I42,575 $ I44,983 Total Expenditures $ I,676,399 $ 1,717,230 Revenue over expenses: $ (I64,060) $ (I74,296) Depreciation Expense: $ 416,000 $ 417,000 Motor Pool Rent: $ 5,000 $ 5,000 Total Expenditures Less Depreciation & Motor Pool: $ 42I,000 $ 422,000 Revenue over Expenditures (less depreciation expense and Motor Pool Rent: $ 256,940 $ 247,704 Page 87 of 114 Revenues: Operating Revenue: 5300 Residential 5310 SG Service 5320 LG Service 5330 SMIC Sales 5340 Special Contracts 5801 Turn On Fees 5806 Ship Water 5807 Hydrant Rentals 5899 Miscellaneous Revenue Total Operating Revenue: Non -Operating Revenue: 5901 EF Investment Interest 5905 EF Penalties and Interest Total Non -Operating Revenue: Total Revenue: City of Seward Water General Revenue(17000-0000) Revenue by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg 519,887 524,973 519,329 535,000 528,825 (1.15) 539,401 2.00 165,622 148,944 183,729 165,000 166,758 1.07 170,093 2.00 221,912 205,416 415,556 225,000 802,746 256.78 818,801 2.00 62,534 50,812 35,556 54,850 52,807 (3.72) 53,863 2.00 200,785 196,375 206,381 198,750 197,077 (0.84) 201,018 2.00 17,134 16,233 14,262 17,200 16,820 (2.21) 17,156 2.00 110,855 2,435 2,288 94,300 49,973 (47.01) 50,972 2.00 140,486 129,842 133,962 132,650 135,900 2.45 138,618 2.00 25,000 - - - 2,500 100.00 2,550 2.00 $ 1,464,215 $ 1,275,031 $ 1,511,063 $ 1,422,750 $ 1,953,405 37.30% $ 1,992,474 2.00% 67,524 58,568 5,453 6,900 6,500 (5.80) 7,000 7.69 702 161 433 500 1,000 100.00 1,000 0.00 $ 68,226 $ 58,729 $ 5,886 $ 7,400 $ 7,500 1.35% $ 8,000 6.67% $ 1,532,441 $ 1,333,760 $ 1,516,949 $ 1,430,150 $ 1,960,905 37.11% $ 2,000,474 2.02% Page 88 of 114 City of Seward Water General (17000-4000) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Cost: 6000 Salaries 186,627 181,953 173,872 222,880 161,655 (27.47) 164,080 1.50 6001 Overtime 14,098 9,728 13,827 17,400 8,200 (52.87) 8,200 0.00 6002 Standby Time 9,112 10,085 6,542 14,275 11,600 (18.74) 11,600 0.00 6100 Medicare 3,091 3,447 2,893 3,700 2,560 (30.81) 2,560 0.00 6102 Workers' Compensation 14,479 11,174 8,188 11,375 6,080 (46.55) 6,080 0.00 6201 Retirement Benefits 35,130 25,677 22,166 55,525 35,565 (35.95) 36,100 1.50 6202 Health Insurance 117,449 113,198 77,721 122,734 99,387 (19.02) 104,356 5.00 Total Personnel Costs: $ 379,986 $ 355,261 $ 305,209 $ 447,889 $ 325,047 -27.43% $ 332,976 2.44% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7010 Engineering 7011 Testing 7015 Utilities 7016 Heating Fuel 7022 Software/SaaS Subscriptions 7023 Inspection and Testing 7210 Vehicle Supplies 7211 Gas & Lube 7213 Safety Equipment 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 G F Administrative Fee 7808 Bad Debt Expense 7810 Miscellaneous Expense 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 7,705 6,629 7,349 7,700 7,300 (5.19) 7,500 2.74 2,090 3,284 2,122 2,750 2,522 (8.29) 2,572 1.98 12,024 11,179 12,491 9,300 10,000 7.53 12,000 20.00 16,827 19,689 24,070 18,800 27,710 47.39 29,095 5.00 - - 786 5,000 5,000 0.00 5,000 0.00 28,314 16,536 15,772 20,000 20,000 0.00 21,000 5.00 - - - 10,000 10,000 0.00 10,000 0.00 4,328 13,203 6,320 10,000 2,000 (80.00) 2,000 0.00 176,312 190,314 187,145 200,000 181,411 (9.29) 190,481 5.00 732 1,981 2,195 1,475 4,834 227.73 5,076 5.01 - - - - 700 100.00 700 0.00 - - 5,000 100.00 5,150 3.00 - 137 - 300 150 (50.00) 150 0.00 7,366 3,185 4,949 10,000 5,687 (43.13) 5,971 4.99 290 805 658 1,600 800 (50.00) 800 0.00 17,715 18,171 17,876 - 18,000 100.00 18,000 0.00 3,141 10,213 23,315 11,900 11,000 (7.56) 13,000 18.18 5,451 2,506 783 4,200 4,500 7.14 5,000 11.11 - - 375 350 350 0.00 350 0.00 227 752 1,590 1,200 1,088 (9.33) 1,110 2.02 2,617 69 632 2,500 2,500 0.00 2,500 0.00 2,620 100 468 2,500 1,800 (28.00) (30) (101.68) - - - 1,000 - (100.00) - 0.00 262,991 262,991 269,340 277,420 285,743 3.00 294,315 3.00 100,510 (98,479) 82 16,950 12,500 (26.25) 12,500 0.00 150 217 100 1,450 - (100.00) - 0.00 413,175 413,236 - - 416,000 100.00 417,000 0.24 - - - - - 0.00 - 0.00 5,000 5,000 5,048 5,150 5,000 (2.91) 5,000 0.00 $ 1,069,586 $ 881,718 $ 583,466 $ 621,545 $ 1,041,595 67.58% $ 1,066,240 2.37% $ 1,449,572 $ 1,236,980 $ 888,675 $ 1,069,434 $ 1,366,642 27.79% $ 1,399,216 2.38% Page 89 of 114 City of Seward Water SMIC (17000-4002) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Cost: 6000 Salaries 40,414 100.00 41,020 1.50 6001 Overtime 1,640 100.00 1,640 0.00 6002 Standby Time 2,320 100.00 2,320 0.00 6100 Medicare 512 100.00 512 0.00 6102 Workers' Compensation 1,520 100.00 1,520 0.00 6201 Retirement Benefits 8,890 100.00 9,025 1.52 6202 Health Insurance 28,847 100.00 30,290 5.00 Total Personnel Costs: $ $ $ $ $ 84,143 100.00% $ 86,327 2.60% Non -Personnel Costs: 7002 Postage and Freight 75 - - 100 - (100.00) - 0.00 7004 Insurance 2,410 2,316 2,602 2,650 3,000 13.21 3,150 5.00 7009 Contracted Services 752 1,160 1,910 1,075 1,500 39.53 2,000 33.33 7011 Testing - 1,743 1,085 800 800 0.00 800 0.00 7015 Utilities 40,644 45,520 51,238 46,225 91,699 98.37 96,284 5.00 7211 Gas & Lube - - 85 - 100 100.00 100 0.00 7213 Safety Equipment - - 100 - (100.00) - 0.00 7215 Operating Supplies 841 - 1,905 4,000 2,000 (50.00) 2,000 0.00 7216 Maintenance & Repair 128 224 110 1,675 1,500 (10.45) 1,500 0.00 7217 Small Tools & Equipment - - - 150 150 0.00 150 0.00 7222 Inspection and Testing - - - 500 100.00 500 0.00 7900 Depreciation Expense 10,436 10,436 - 12,675 - (100.00) - 0.00 Total Non -Personnel Costs: $ 55,286 $ 61,399 $ 58,935 $ 69,450 $ 101,249 45.79% $ 106,484 5.17% Total Expenditures: $ 55,286 $ 61,399 $ 58,935 $ 69,450 $ 185,392 166.94% $ 192,811 4.00% Page 90 of 114 City of Seward Water Debt Service (17000-0900) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 18,303 16,016 13,904 13,404 9,070 (32.33) 6,890 (24.04) 8300 Debt Service Principal - - - 143,441 145,592 1.50 147,776 1.50 Total Non -Personnel Costs: 18,303 16,016 13,904 156,845 154,662 (1.39) 154,666 0.00 Total Expenditures: $ 18,303 $ 16,016 $ 13,904 $ 156,845 $ 154,662 -1.39% $ 154,666 0.00% Page 91 of 114 CITY OF SEWARD WATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I /I /22*: Cash is provided by (used for: Change in net position Add expense items not affecting cash: Depreciation Net cash provided by (used for) operations Other sources (uses) of cash Debt principal payments Net increase (decrease) in cash Estimated ending cash balance: 2022 2023 2024 Budget Budget Budget $3,246,578 $483,9I2 $ I64,060 $ I74,296 $I34,0I3 $25I,940 e 1 � nnn $242,704 (a) ($I43,44I) ($I45,592) ($I47,776) $I34,0I3 $25I,940 $242,703 $3,380,59I $3,632,53I $3,875,234 * Ties to December 31, 2021 cash and investment balance per ACFR Page 92 of 114 'YJasiewafer Znferpri'J'06 rFUnd The Wastewater Enterprise Fund accounts for the provision of sewage treatment and disposal services to the community of Seward. Revenues are based on user charges to the following classes of customers: residential, small general service, large general service, Seward Marine Industrial Center, and Industrial. The financial records of the Wastewater Enterprise Fund are maintained on the accrual basis of accounting. Page 93 of 114 CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 Revenue I8000-0000 General Operations 2023 2024 Budget Budget $ 1,274,794 $ 1,309,291 Total: $ I,274,794 $ I,309,29I Non -operating revenue: $ 7,700 $ 8,250 $ 1,282,494 $ I,3I7,54I Transfers Lm $ 16,000 $ 16,000 Total Revenues: $ 1,298,494 $ I,333,54I Expenditures I8000-0000 General Operations $ 1,113,908 $ 1,132,928 I8000-0900 Debt Service Interest $ 11,595 $ 10,695 18000-4502 SMIC $ 170,249 $ 175,025 Total: $ I,295,752 $ 1,318,648 Transfers Out: $ 121,374 $ I23,358 Total Expenditures: $ I,4I7,I26 $ I,442,006 Revenue over expenses: $ (118,632) $ (I08,465) Depreciation Expense: $ 349,340 $ 349,340 Motor Pool Rent: $ 5,000 $ 5,000 Total Motor Pool Rent & Depreciation Expense: $ 354,340 $ 354,340 Revenue over Expenditures (less depreciation expense and Motor Pool Rent): $ 235,708 $ 245,875 Page 94 of 114 City of Seward Waste Water General Revenue (18000-0000) Revenue by Department 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2022-23 % Chg 2024 Budget 2023-24 Chg Revenues: Operating Revenues: 5300 Residential 694,384 699,692 699,909 715,000 684,266 (4.30) 697,951 2.00 5310 SG Service 208,197 193,898 237,878 205,000 300,000 46.34 315,000 5.00 5320 LG Service 281,600 271,115 256,567 295,000 239,502 (18.81) 244,292 2.00 5330 SMIC Sales 23,921 24,214 26,487 28,700 26,778 (6.70) 27,314 2.00 5801 Turn on Fees 15,027 17,739 14,819 14,100 18,377 30.33 18,745 2.00 5809 Misc. Service Revenue 15,750 1,883 1,408 5,400 5,871 8.72 5,989 2.01 Total Operating Revenue: $ 1,238,879 $ 1,208,541 $ 1,237,068 $ 1,263,200 $ 1,274,794 0.92% $ 1,309,291 2.71% Non -Operating Revenues: 5901 EF Investment Interest 68,162 63,768 6,500 3,475 6,500 87.05 7,000 7.69 5905 EF Penalties and Interest 1,350 302 604 850 1,200 41.18 1,250 4.17 Total Non -Operating Revenue: $ 69,511 $ 64,070 $ 7,104 $ 4,325 $ 7,700 78.03% $ 8,250 7.14% Total Revenue: $ 1,308,390 $ 1,272,611 $ 1,244,172 $ 1,267,525 $ 1,282,494 1.18% $ 1,317,541 2.73% Page 95 of 114 City of Seward Waste Water General (18000-4500) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Personnel Costs: 6000 Salaries 105,795 135,908 161,843 162,400 161,655 (0.46) 164,080 1.50 6001 Overtime 4,875 8,512 8,920 12,200 8,200 (32.79) 8,200 0.00 6002 Standby Time 6,784 6,317 10,767 17,900 11,600 (35.20) 11,600 0.00 6100 Medicare 1,770 2,654 2,635 2,800 2,560 (8.57) 2,560 0.00 6102 Workers' Compensation 7,279 7,638 7,406 10,525 6,080 (42.23) 6,080 0.00 6201 Retirement Benefits 17,088 9,552 16,182 41,675 35,565 (14.66) 36,100 1.50 6202 Health Insurance 58,710 80,656 77,017 87,363 99,387 13.76 104,356 5.00 Total Personnel Costs: $ 202,301 $ 251,236 $ 284,770 $ 334,863 $ 325,047 -2.93% $ 332,976 2.44% Non -Personnel Costs: 7001 Communications 7002 Postage and Freight 7003 Bank and Credit Card Fees 7004 Insurance 7006 Legal 7009 Contracted Services 7010 Engineering 7011 Testing 7015 Utilities 7016 Heating Fuel 7017 Rents & Leases 7022 Software/SaaS Subscriptions 7023 Inspection and Testing 7211 Gas & Lube 7213 Safety Equipment 7215 Operating Supplies 7216 Maintenance & Repair 7217 Small Tools & Equipment 7301 Subscriptions & Dues 7302 Travel & Subsistence 7303 Education & Training 7307 G F Administrative Fee 7808 Bad Debt Expense 7900 Depreciation Expense 8001 Unrealized Loss on Investments 8103 Capital Equipment 8104 Motor Pool Rent Total Non -Personnel Costs: Total Expenditures: 6,553 6,511 5,502 6,400 6,592 3.00 6,790 3.00 2,156 3,353 4,013 2,650 2,730 3.02 2,811 2.98 14,900 13,851 16,128 11,850 12,206 3.00 12,572 3.00 4,475 4,934 6,512 4,975 7,800 56.78 8,190 5.00 - - 786 10,000 500 (95.00) 500 0.00 33,345 9,222 117,565 140,000 144,200 3.00 148,526 3.00 - - - 10,000 10,300 3.00 10,609 3.00 26,447 20,235 16,445 20,350 2,000 (90.17) 2,000 0.00 132,909 139,194 133,406 155,000 9,618 (93.79) 10,099 5.00 - - 149 200 - (100.00) - 0.00 - 100 - (100.00) - 0.00 - 700 100.00 700 0.00 - - - - 11,800 100.00 12,154 3.00 7,834 6,946 10,950 10,000 10,211 2.11 10,721 4.99 274 778 1,519 1,000 1,000 0.00 1,000 0.00 16,253 23,237 39,445 45,000 21,500 (52.22) 22,000 2.33 5,874 8,472 23,141 9,850 9,000 (8.63) 9,100 1.11 3,801 1,532 1,704 2,200 2,000 (9.09) 2,000 0.00 2,821 - 87 2,750 8,000 190.91 8,000 0.00 258 132 115 - 250 100.00 108 (56.80) 920 320 300 300 100.00 300 0.00 160,606 162,533 164,483 - 172,814 100.00 102 (99.94) 7,002 (1,442) 586 2,675 1,000 (62.62) 1,000 0.00 364,082 351,762 - 484,290 349,340 (27.87) 349,340 0.00 - - 21,432 - - 0.00 - 0.00 - - - - 0.00 - 0.00 5,000 5,000 5,049 - 5,000 100.00 5,000 0.00 $ 795,509 $ 756,569 $ 569,318 $ 919,290 $ 788,861 -14.19% $ 623,622 -20.95% $ 997,810 $ 1,007,805 $ 854,088 $ 1,254,153 $ 1,113,908 -11.18% $ 956,598 -14.12% Page 96 of 114 City of Seward Waste Water SMIC (18000-4502) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Expenditures: Personnel Cost: 6000 Salaries 40,414 100.00 41,020 1.50 6001 Overtime 1,640 100.00 1,640 0.00 6002 Standby Time 2,320 100.00 2,320 0.00 6100 Medicare 512 100.00 512 0.00 6102 Workers' Compensation 1,520 100.00 1,520 0.00 6201 Retirement Benefits 8,890 100.00 9,025 1.52 6202 Health Insurance 28,847 100.00 30,290 5.00 Total Personnel Costs: 84,143 100.00 86,327 2.60 7002 Postage and Freight 50 25 25 100 1,962 1862.00 2,001 1.99 7004 Insurance 1,463 1,385 2,341 1,625 3,300 103.08 3,465 5.00 7009 Contracted Services 700 2,560 38,582 12,600 11,200 (11.11) 11,200 0.00 7011 Testing 5,087 10,850 10,665 10,000 2,000 (80.00) 2,000 0.00 7015 Utilities 33,263 36,828 39,491 40,000 40,505 1.26 42,530 5.00 7016 Heating Fuel 2,446 - 281 1,250 - (100.00) - 0.00 7023 Inspection and Testing - - - 7,900 100.00 8,200 3.80 7211 Gas & Lube 24 162 250 100 (60.00) 100 0.00 7213 Safety Equipment - - 588 100 100 0.00 - (100.00) 7215 Operating Supplies 642 8,226 9,071 3,500 5,000 42.86 5,000 0.00 7216 Maintenance & Repair 2,054 800 750 3,500 1,500 (57.14) 1,500 0.00 7217 Small Tools & Equipment 226 - - 750 500 (33.33) 500 0.00 7221 Operating Materials - - 3,500 100.00 3,500 0.00 7301 Subscriptions & Dues 2,700 2,650 8,119 206.38 8,282 2.01 7303 Education&Training 200 275 420 52.73 420 0.00 7900 Depreciation Expense 2,184 2,111 - 2,200 - (100.00) - 0.00 Total Non -Personnel Costs: 51,041 62,784 101,956 78,800 86,106 9.27 88,698 3.01 Total Expenditures: $ 51,041 $ 62,784 $ 101,956 $ 78,800 $ 170,249 116.05% $ 175,025 2.81% Page 97 of 114 City of Seward Waste Water Debt Service (18000-0900) Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget % Chg Budget % Chg Expenditures: Non -Personnel Costs: 8012 Debt Service Interest Expense 16,007 15,363 13,924 13,652 11,595 (15.07) 10,695 (7.76) 8300 Debt Service Principal - 57,270 - 65,870 59,885 (9.09) 60,785 1.50 Total Non -Personnel Costs: 16,007 72,632 13,924 79,522 71,480 (10.11) 71,480 0.00 Total Expenditures: $ 16,007 $ 72,632 $ 13,924 $ 79,522 $ 71,480 -10.11% $ 71,480 0.00% Page 98 of 114 CITY OF SEWARD WASTEWATER ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I/I/22*: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by (used for) operations Other uses of cash Debt principal payments (a) Net increase (decrease) in cash Estimated ending cash balance: 2022 2023 2024 Budget Budget Budget $3,38I,843 $ISI,795 ($II8,632) ($108,465) $337,695 $230,708 $240,875 ($65,870) ($59,885) ($60,785) $3,719,538 $3,950,246 $4,19IJ20 * Ties to December 31, 2021 cash and investment balance per ACFR (a) Sewer Lagoon new loans (20I6-2035) Page 99 of 114 7ka(16care 6� SewardVounfafn 7Aven Zn1ev�v�ise rFun�� The Healthcare Enterprise Fund accounts for operating and capital costs associated with Providence Seward Medical Center (PSMC) . PSMC's operations presently include the hospital and emergency room. Beginning in 2014, the primary care clinic transitioned to a federally qualified health center and operations of the clinic are accounted for in a separate special revenue fund which is not part of the City's budget process. The Seward Mountain Haven Enterprise Fund was established to account for the accumulation of resources to repay $27,000,000 in revenue bonds issued on March 18, 2008, to construct, equip, and furnish a new long-term care facility. These bonds were refinanced in 2016, with an outstanding principal balance on January 1, 2021, of $14,300,000. The revenue source to cover capital costs and operational shortfalls, if any, come from proceeds of a 1 % sales tax, equal to one-fourth of the General Fund's 4% sales tax revenue. Bond covenants require the sales tax be made available first to cover debt service on long-term care facility bonds. Page 100 of 114 Revenue I9I00-0000 Expenditures I9I00-0000 I9I00-0000 CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 General Operations General Operations Debt Service Interest Total: $ Non -operating revenue: $ $ Transfers In: $ Total Revenues: $ Total: $ Transfers Out $ Total Expenditures $ Revenue over expenses: $ Depreciation Expense: $ Total Motor Pool Rent & Depreciation Expense: $ Revenue over Expenditures (less depreciation expense: $ 2023 2024 Budget Budget 15,000 $ I5,000 I5,000 $ I5,000 I,625,000 $ I,625,000 I,640,000 $ 1,640,000 I,058,262 $ I4,027 $ I,072,289 $ I50,000 $ I,222,289 $ 4I7,7II $ 370,762 $ I,073,250 9,589 1,082,839 I50,000 1,232,839 407,I6I 385,750 370,762 $ 385,750 788,473 $ 792,9II Page 101 of 114 City of Seward Healthcare (19100-0000) Revenue and Expenditure by Department 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2022-23 % Chg 2024 Budget 2023-24 % Chg Revenues: Non -Operating Revenues: 5901 EF Investment Interest 63,550 146,524 16,549 16,828 15,000 (10.86) 15,000 0.00 Total Non -Operating Revenue: $ 63,550 $ 146,524 $ 16,549 $ 16,828 $ 15,000 -10.86% $ 15,000 0.00% Total Revenue: $ 63,550 $ 146,524 $ 16,549 $ 16,828 $ 15,000 -10.86% $ 15,000 0.00% Expenditures: Non -Personnel Costs: 7809 Pass-Thru Payments 700,000 787,500 687,500 687,500 687,500 0.00 687,500 0.00 7900 Depreciation Expense 220,177 197,172 348,959 348,869 370,762 6.28 385,750 4.04 8012 Debt Service Interest 29,677 29,677 22,252 22,252 14,027 (36.96) 9,589 (31.64) 8300 Debt Service Principal 65,463 68,900 72,517 76,324 80,331 5.25 84,549 5.25 Total Non -Personnel Costs: $ 1,015,317 $ 1,083,249 $ 1,131,228 $ 1,134,945 $ 1,152,620 1.56% $ 1,167,388 1.28% Total Expenditures: $ 1,015,317 $ 1,083,249 $ 1,131,228 $ 1,134,945 $ 1,152,620 1.56% $ 1,167,388 1.28% Page 102 of 114 CITY OF SEWARD HOSPITAL ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I/I/22*- Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Debt principal Net increase (decrease) in cash Estimated ending cash balance: 2022 2023 2024 Budget Budget Budget $830,720 $308,178 $4I7,7II 348,875 $657,053 370,762 $788,473 $407,I6I 385,750 $792,9I I ($76,325) ($80,33I) ($84,549) $580,728 $708,I42 $708,362 $I,4II,448 $2,II9,590 $2,827,952 * Ties to December 31, 2021 cash and investment balance per ACFR Page 103 of 114 CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue I9200-0000 General Operations $ 3,I79,672 $ 3,27S,062 Total $ 3,179,672 $ 3,275,062 Non -operating revenue: $ $ $ 3,179,672 $ 3,275,062 Transfers In: $ IS0,000 $ IS0,000 Total Revenues: $ 3,329,672 $ 3,425,062 Expenditures I9200-0000 General Operations $ I,068,74S $ I,070,000 I9200-0000 Debt Service Interest $ 47S,062 $ 42S,062 Total $ I,543,807 $ L495,062 Total Expenditures $ I,543,807 $ I,495,062 Revenue over expenses: $ I,785,865 $ I,930,000 Depreciation Expense: $ I,068,74S $ I,070,000 Total Depreciation Expense: $ I,068,745 $ I,070,000 Rebenueover Expenditures less depreciation expense); $ 2,854,6I0 $ 3,000,000 Page 104 of 114 City of Seward Seward Mountain Haven (19200-0000) Revenue and Expenditure by Department 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budget Budget %Chg Budget %Chg Revenues: Operating Revenues: 5810 SMH Patient Revenue for Capital 2,750,482 2,549,543 3,087,060 2,750,500 3,179,672 15.60 3,275,062 (24.08) Total Operating Revenue: $ 2,750,482 $ 2,549,543 $ 3,087,060 $ 2,750,500 $ 3,179,672 15.60% $ 3,275,062 3.00% Non -Operating Revenues: 5901 EF Investment Interest 52,015 - - 50,000 - (100.00) - 0.00 4951 Amort. Bond Premium 94,140 94,140 94,140 94,140 94,140 0.00 94,140 0.00 Total Non -Operating Revenue: $ 146,155 $ 94,140 $ 94,140 $ 144,140 $ 94,140 -34.69% $ 94,140 0.00% Total Revenue: $ 146,155 $ 94,140 $ 94,140 $ 144,140 $ 94,140 -34.69% $ 94,140 0.00% Expenditures: Non -Personnel Costs: 7900 Depreciation Expense 8012 Debt Service Interest 8013 Amort Deffered Loss on Bonds 8300 Debt Service Principal Total Non -Personnel Costs: Total Expenditures: 1,460,079 1,070,712 1,071,165 1,007,558 1,068,745 6.07 1,070,000 0.12 631,863 589,381 545,006 518,506 471,006 (9.16) 421,006 (59.40) 98,196 98,196 98,196 98,196 98,196 0.00 98,196 0.00 830,000 870,000 910,000 950,000 1,000,000 5.26 1,045,000 10.00 $ 3,020,138 $ 2,628,289 $ 2,624,367 $ 2,574,260 $ 2,637,947 2.47% $ 2,634,202 -0.14% $ 3,020,138 $ 2,628,289 $ 2,624,367 $ 2,574,260 $ 2,637,947 2.47% $ 2,634,202 -0.14% Page 105 of 114 CITY OF SEWARD SEWARD MOUNTAIN HAVEN ENTERPRISE FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 2022 2023 2024 Budget Budget Budget Beginning Cash Balance at I / I /22#; Cash - Legally Required Bond Reserves (a) $1,392,950 Cash - Reserved for Bond Payments (a) $9,327,063 I0,720,0I 3 Cash is provided by (used for: Change in net position $ I,42,4,375 $ I,785,865 $ I,930,000 Add expense items not affecting cash Depreciation 1,007,575 1,068,745 1,070,000 Net cash provided by operations Other sources (uses) of cash Debt principal Net increase (decrease) in cash Estimated ending cash balance: $2,43I,950 $2,854,6I0 $3,000,000 (a) ($950,000) ($I,000,000) ($I,045,000) $2,43I,950 $2,854,6I0 $2,999,999 $I3,ISI,963 $I6,006,573 $I9,006,572 * Ties to December 31, 2021 cash and investment balance per ACFR (a) Seward Mountain Haven revenue bonds; matures 2033 Page 106 of 114 ?'vlolor Vool9nfernaf 1 0 Service rFund The Motor Pool Fund is an Internal Service Fund established to accumulate resources to replace City vehicle and heavy equipment, including fire trucks, road graders, snow removal equipment, fleet vehicles, trailers, rescue and response vehicles, dump trucks, etc. City departments pay annual lease payments to the Motor Pool Fund for the use of vehicles and heavy equipment, with funds accumulating to finance their replacement. This funding mechanism reduces the need to borrow money to purchase equipment, saving interest costs, and reduces the impact of large purchases on the annual operating budgets by spreading the costs of the assets over their respective useful lives. Page 107 of 114 CITY OF SEWARD MOTOR POOL FUND Budgeted Revenue and Expenditures Fiscal Year 2023 and 2024 2023 2024 Budget Budget Revenue 03000-0000 General Operations $ 586,000 $ 586,000 Totah $ 586,000 $ 586,000 Non -operating revenue: $ 24,028 $ I9,589 $ 6I0,028 $ 605,589 Transfers In: $ - $ - Total Revenues. $ 6I0,028 $ 605,589 Expenditures 03000-0000 General Operations $ I,II5,I98 $ 763,200 Total $ I1II51198 $ 763,200 Transfers Out $ - $ - Total Expenditures $ I,IIS,I98 $ 763,200 Revenue over expenses: $ (505,I70) $ (I57,6II) Depreciation Expense: $ 380,198 $ 386,200 Total Motor Pool Rent & Depreciation Expense: $ 380,198 $ 386,200 Revenue over Expenditures (less depreciation expense: $ (I24,972) $ 228,589 Page 108 of 114 City of Seward Motor Pool Fund (03000-0000) Revenue and Expenditures 2019 2020 2021 2022 2023 2022-23 2024 2023-24 Actual Actual Actual Budeet Budeet % Che Budeet % Che Revenues: Operating Revenues: 5950 Motor Pool Vehicle Rent 357,000 732,000 635,989 701,930 484,000 (31.05) 489,000 1.03 Total Operating Revenue: $ 357,000 $ 732,000 $ 635,989 $ 701,930 $ 484,000 -31.05% $ 489,000 1.03% Non -Operating Revenues: 5899 Miscellanoues Revenue - 46,890 - - - 0.00 - 0.00 5901 EF Investment Interest 67,720 66,928 7,383 7,075 - (100.00) - 0.00 5904 EF Misc. Interest Revenue 29,677 26,059 22,252 27,875 14,028 (49.68) 9,589 (31.64) 5910 Gain on Sale of Capital Assets 34,478 510 438 29,000 10,000 (65.52) 10,000 0.00 Total Non -Operating Revenue: $ 131,875 $ 140,387 $ 30,073 $ 63,950 $ 24,028 -62.43% $ 19,589 -18.47% Total Revenue: $ 488,875 $ 872,387 $ 666,062 $ 765,880 $ 508,028 -33.67% $ 508,589 0.11% Expenditures: Non -Personnel Costs: 7215 Operating Supplies 76 - - - - 0.00 - 0.00 7216 Maintenance & Repair - - - - - 0.00 - 0.00 7216 Depreciation Expense 398,971 405,767 343,840 349,745 380,198 8.71 386,200 1.58 8103 Capital Equipment - 10,675 14,339 1,194,675 735,000 (38.48) 377,000 (48.71) Total Non -Personnel Costs: $ 398,971 $ 416,442 $ 358,179 $ 1,544,420 $ 1,115,198 -27.79% $ 763,200 -31.56% Total Expenditures: $ 398,971 $ 416,442 $ 358,179 $ 1,544,420 $ 1,115,198 -27.79% $ 763,200 -31.56% Page 109 of 114 CITY OF SEWARD MOTOR POOL FUND Budgeted Statement of Cash Flow For Fiscal Year 2022, 2023 and 2024 Beginning Cash Balance at I/I/22#: Cash is provided by (used for): Change in net position Add expense items not affecting cash Depreciation Net cash provided by operations Other sources (uses) of cash Loan Repayment - Principal Net increase (decrease) in cash Estimated ending cash balance 2022 2023 2024 Budget Budget Budget $3,7I9,I3I 257,049 (607,I70) (324,69I) 420,000 370,762 385,750 $677,049 -$236,408 $6I,059 $72,5I7 $III,348 $II5,566 749,566 (I25,060) I76,625 $4,468,697 $4,343,637 $4,520,262 * Ties to December 3I, 202I cash and investment balance per ACFR Page 110 of 114 IMP rovement Vkan Page 111 of 114 City of Seward Capital Improvement Plan - General Funds 2023 - 2028 New or Forecasted City Cost Foremsted Department Proiect Description Renlace 2023 2024 2025 2026 2027 2028 Proiect Cost Other Source Source Public Works Sidewalk and ADA ramp repairs Replace 75,000M60,000 S 75,000 75,000 75,000 75,000 450,000 General Fund - Annual Public Works Sklewalk R lacement and Refurbishment Replace 250,000 1,000,000 750,000 State/Fed Grant Public Works CityHall ParkingLot and RetainingWall Replace 55,000 General Fund Public Works Public Works BuildingConstruction Replace 8,000,000 8,000,000 General Fund Public Works Lowell Creek Flood Control Diversion Tunnel New 0 0 0 185,500,000 185,500,000 Project in Process - USACE Public Works Quarry- Renovate Scalehoouse,add lighting+Cameras, Computer Replace 40,000 40,000 a Proceeds Public Works Streets -Nash Rd Hill, large dip -engineer, cut & fill Replace 30,000 90,000 General Fund Public Works Comm. Ctr. Elevator Refurbishment/Re lacement Re lace 30,000 30,000 30,000 120,000 Build Capital Public Works IPaving City Streets still on list Replace 50,000 50,000 100,000 General Fund Public Works Lowell Point Road FLAP Grant safe stud Replace 100,000 100:000 Grants? Need study results Pubic Works IDevbp Del in St SMIC Replace 100,000 100,000 In-house labor/equip Public Works Heat Loo Proect Public Works New 2,953,442 '. 3,703,442 750,000 AEA Grant $ 100 $ 3,173,442 $255,000 1 rrr $75,000 $75,000 $195,555,000 $186,250,000 Libra Libra Cameras Re lace 15,000 15,000 General Fund Libra Libra Staff Cam uters New 11500 11500 General Fund Libra Libra Patron Computers New 30,000 30,000 General Fund Libra Libra plumbingrepairs Replace 15,000 15,000 General Fund Libra Libra roof leak repairs Replace 70,000 70,000 General Fund Libra Libra ventilation repair Replace 150,000 150,000 300,000 General Fund Grant? Libra Library LED li hts & re airs Replace 15,000 20,000 '. 1 rrr 20,000 General Fund ^...,.........Library/City$ $231,500 $170,000 $ $15,000 $461,500 $0 MIS 0t/ Phone System Replace 250,000 1 250,000 General Fund MIS CiN Security and Access Re lace 300,000 250,000 550,000 General Fund Grant? 550,000 250,000 250,000 $0 Fire PoliceFire lFeasibility & Design Engineer Fire Station I Replace 250,000 250,000 General Fund Fire IFire Station I New 20,000,000 20,000,000 General Fund Fire Fire rant u moles - SMIC New 100,000 100,000 200,000 General Fund Fire & Police Public Sef Radios Re lace 5 0:000 280,000 General Fund Fire & Police CAD/RMS upgrades I New 100,000 100,000 General Fund Police JlFeasibilfty & Design Engineer Police Department J New 250,000 250,000 General Fund Police JPubic Saf or Police Building Fire Police Public Safety'. New 00 rrr 15,000,000 '. 0 rrr 15,000,000 General Fund $880,000 $35,000,000 $ $0 $36,080,000 $0 Parks & Rec Resurface Cam rounds Replace 200,000 200,000 General Fund Parks & Rec Resurface Pla rounds Re lace 300:000 300,000 General Fund Parks & Rec lReplace N. Ballaine Playground E ui ment Replace 300,000 300,000 General Fund Parks & Rec Construct Wellington Pavilion New 400,000 400,000 1 General Fund Parks & Rec Evaluat Rebuild L oon Boardwalk Parks & - Re lace 240 000 240,000 800000 400,000 240 000 1,440,000 $0 General Fund General Funds $ 9,480,000 $5,334,942 $35,425,000 $605,000 $105,000 $90,000 $233,786,500 $186,250,000 $51,039,942 Total City Projected Cost City of Seward Capital Improvement Plan - Enterprise Funds 2023 - 2028 New or Forecasted City Cost Forecasted Proiect Description Reolace 2023 2024 2025 2026 2027 2028 Proiect Cost f Critical Capital Need: Electric Phase I Infrastructure (Nash Road Project/Seward Hwy 115kV Upgrades) Replace 4,062,337 4,062,337 Revenue Bond Electric Substation Voltage Conversions & Refurb (Fort Raymond & Lawi Replace 2,907,269 2,907,269 5,814,537 Revenue Bond Electric Spring Creek Substation Refurbishment Replace 3,369,769 3,369,769 Revenue Bond Electric Double Circuits to Harbor from Fort Raymond New 3,259,132 3,259,132 Electric Electric New Substation Transformsers - Fort Raymond (2) & Lawin 1 Re lace S 1,776,478 $ 888,239 $ 2,664,716 $ Revenue Bond Electric Stoney Creek Cable Replace $ 250,000 $ 250,000 $ Electric H" h-Risk Ca ital Need: Electric Old Mill #3 - Cable Replace 250 000 S 250 000 S Electric Electric Gatewa Dora Way - Cable Re izce 225,000 S 225 000 S Electric Electric Radiator Hoods - Fort Raymond Plant Re izce 5 230 000 S 230 000 S Electric Moderate -Risk Capital Need: IQuest. Woods -Cable Replace I I 130 000 130 000 Electric JElectric Electric Nash Woods Phase I - Cable Replace $ 250,000 1 1 1 $ 250,000 1 $ I Electric Electric Securi Cameras - Fort Raymond Replace $ 210,000 $ 210,000 $ Electric Electric Seward Hi hwa Transmission U rode Re lace $ 426,184 $ 426,184 $1 Revenue Bond Harbor 50 Ton wash down Pad New 0 500,000 500,000 1 Fed infrastructure grant Harbor Electric on X-Float New 200,000 200,000 800,000 400,000 1 Facility Grant Pro ram Harbor 5 ton crane on I -dodo New $0 $ 500,000 $ 500,00o Fed infrastructure rant Harbor Float Extension Z-Float New 1 250 000 1 250 000 5 00o eee 2 Soo eee Ci State Facili Grant SMIC SMIC Additional Water Service New 20,000 20,000 city SMIC Improve Drains a New 1,000,000 1,000,000 Ci SMIC Fence Stora a area New 500,000 500 000city SMIC Additional power stalls New $ 500,000 $ 500,000 $ city SMIC Pave City owned SMIC Roads New 1,500,000 1 500 000 Ci SMIC Finish North Dock Paving New $ 1,000,000 $ 1,000,000 $ Ci SMIC Water- North Dock Water Meter House New 48,000 48,000 Ci Critical Capital Need: Water Lowell Can on 200K allon Tank with 500K gallon tank Replace $0 $0 $ 1,000,000 $ 1,000,000 Infr. Grant Water Desi n-H odiorite Generator -SMIC New 38,000 76 0001 138 000 I Rural Water loan Water Construction-H ochorite Generator -SMIC New $ 200,000 $ 400,000 $ 200,000 Rural Water loan Water Re lace water lines -Elm Street Replace 220,000 220,000 Water Fund H" h-Risk Capital Need: Water Gateway Tank Roof New S 150,000 300,000 S 150,000 Rural Water loan Water Well abandonment - Fort Raymond Property New S 45,000 S 45,000 S Water Fund Moderate -Risk Capital Need: Water Double wall fuel tank water Replace 25 000 25,000 50,000 Water Fund Water Water Meter Pr r - with auto -readers U1 eee 12s 000 250,000 Infrastructure Water Distribution Pi upgrades ductile iron Replace $0 $ 3,000,000 $ 3,000,000 Infr. Grant Water Refurbish #4 production well So eee so eee Water Fund Water Replace 10' and 14" AC water line btwn Phoenix and Sea Lion $ 250,000 $ 500,000 $ 250,000 Loan, rant, ? Water New water main on Ballam. zoo eee zoo eee Rural Water loan City of Seward Capital Improvement Plan - Enterprise Funds 2023 - 2028 New or Forecasted City Cost Forecasted Proiect Descriotion Reolace 2023 2024 2025 2026 2027 2028 Proiect Cost Wastewater Critical CapitaNeed: Wastewater SMIC piping for bypass deli n &construction New $75,000 $75,000 150,000 Wastewater Fund H" h-Risk Ca ital Need: Wastewater Two double wall fuel tanks. 25k in 2023-2025 Re lace $ 25,000 - 25,000 5 50,000 5 Wastewater Fund Wastewater Manhole refurbishment Re lace 120 000 5 120 000 5 Wastewater Fund Moderate -Risk Capital Need: Wastewater SMIC lower lift station a onl New 75,000 75,000 Wastewater Fund Wastewater SMIC lower lift station wnstruction New 225,000 225,000 Wastewater Fund Wastewater Wastewater La oon sly a oval Re lace 2,000,000 2,000,000 Infr. Grant Wastewater Water Meter Pr r with auto -readers New $ 125,000 $ 125,000 $ 250,000 $ Infrastructure Wastewater Re lace infrastructure W. useful life Re lace 330 000 330 000 ARPA Funds? Wastewater nak New New $ 500,000 $ 500,000 $ ARPA Funds, Wastewater Ma le New 360,000 360,000 ARPA Funds? Wastewater Hemlock New 675,000 675,000 Clean Water Loan Wastewater Fencing @ Lowell Point W W Lagoon Replace 60,000 60 000 Clean Water Loan Wastewater Aeration E ui ent New 136,000 06 000 Wastewater Fund Wastewater Blowers x3 New $ 213,333 $ 106,667 $ 320,000 $ Wastewater Fund Wastewater I Disenfection Required J New 1,500,000 1,500,000 Clean Water Loan Wastewater Sewer line re lacement alle in 500 block of 6th Ave re lace S 67,500 $ 67,500 $ Wastewater Fund Parkin Re lace Parkln Klosks Re lace 100 0001 100.000 1 Park ng Reserves Enterprise Funds Reting (.). Cnt-I Risk (C): Likely m fail w M. next5 yews High Risk (H), Likely to fai/m 5-10 years hbo ate Risk (M) —t; wous i—s ..s g cost to mamtam and operate. 'New "ref/cts creation or purchase ofa new asset, notreo/cmg an existing asset $ 2,177,833 $ 11,933,935 $ 12,654,409 $ 4,485,000 $ 3,000,000 $ 2,580,000 $ 45,369,176 $ 8,538,000 $ 36,831,176 Total City Projected Cost